2023-08-31-accounts - Middlesbrough & Eston Methodist Circuit

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The Methodist Church Middlesbrough & Eston Circuit

Trustees Annual Report

For the Period 1st September 2022 to 31st August 2023

The Charity’s annual report and accounts for the year ended 31 August 2023 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommendation Practice 2015 as applicable to the Financial Reporting Standard. (FRSSE)

REFERENCE & ADMINISTRATION DETAILS

Charity Name: Middlesbrough & Eston Methodist Circuit

Registered Charity Number: 1133911 Charity’s Principal Address: Circuit Office Nunthorpe Methodist Church Connaught Road Nunthorpe Middlesbrough TS7 OBP

Telephone: 01642 323924

Email: mbrocircuit@gmail.com Website: www.middlesbroughandestonmethodistcircuit.org.uk Auditors: Leonard Bye, Chartered Accountants, 80 Borough Road Middlesbrough TS1 2JN Bankers: HSBC 60 Albert Road, Middlesbrough TSI IRS

Investment Bankers: Central Finance Board of the Methodist Church Trustees for Methodist Church Purposes

STRUCTURE, GOVERNANCE & MANAGEMENT

The Middlesbrough & Eston Methodist Circuit forms part of the Darlington District of the Methodist Church (Registered Charity No: 1133814). The Governing Documents are the Deed of Union (1932) and Methodist Church Act (1976)

With effect from 1“ February 20l0 the Middlesbrough & Eston Methodist Circuit was registered as a Charity with the Charity Commission - Registration number 1133911. The trustees of the Circuit meet regularly, at least 3 times each year, in the Circuit Meeting. This is the ultimate decision-making body of the Circuit, operating under the terms of Methodist Standing Orders. The circuit meetings were held on September 15[th] 2022 and March 8[th] 2023.

An ‘Executive Committee’, known as the ‘Circuit Leadership Team’, meets on a two monthly basis between Circuit Meetings. It is made up of the Ministers and Stewards of the Circuit. Meetings are held at Marton Church.

The CLT have created teams to support areas of responsibility across the Circuit.

The CLT have created teams to	support areas of responsibility across the Circuit.
Team Lead	Team members
Finance : LesleyDuffield	Kay Braithwaite, Pat Barrett
Property: Julie O’Key	Bernard Nixon , Brian Glover
Communications:	Dave Elliott, Elaine Mackintosh Anne Smith
Learning and Development	John Hinton

The Trustees of the Circuit are either ex-officio or appointed by the Church Councils of one of the seven Methodist Churches which make up the Circuit. These Churches are, Grove Hill, Linthorpe Road Chinese Church, Marton, Normanby, Nunthorpe, Trinity and Stainton

The Trustees for 2022/2023 will be:

Rev David Godfrey	Superintendent Minister (Chair)	Superintendent Minister (Chair)
Rev Charity Hamilton	Minister
Rev John Howard Norman	Supernumerary Minister
Rev Leonard Karn	Supernumerary Minister
Circuit Stewards
Mrs Julie O’Key	Senior Circuit Steward	Property and Finance
Mrs Lesley Duffeld	Circuit Steward	Treasurer
Neil Mapplebeck	Circuit Steward
Mrs Dawn Harris	Circuit Steward
Mrs Pat Hinton	Circuit Meeting Secretary

Members/Trustees of the Circuit Meeting:

The Current members of the meeting are as follows

Chibu E Mrs C Roberts Mrs Y Cotton Mrs D Mealing Mrs J Thomas Mrs G Wilsdon Mr J Martin Mrs L Martin Sharon Loveridge Mrs P Barrett Mr K Johnson Mrs P Brown Mrs J Sivills Mr N Marsh Mrs A Hall Mrs K Braithwaite Mrs B Lindley Mrs J Lambert Mr D Bye Miss C Tate Mrs A Bardsley Mr P French Mrs J Bye Mrs P Carter Mrs M Scurrah Mr B Nixon Mr J Harris

Mr D Elliott Mrs R Taylor Mrs P Hinton Mrs J Bone Mr M Braithwaite Mrs J O’Key Mrs L Duffield Mrs D Harris Mr N Mapplebeck Mr B Glover Mr W Barnes Mrs P Martin

Mrs E Milburn Mr J Hinton Mrs R Lewis Rev Len Karn

Rev David Godfrey Rev Charity Hamilton Rev John Howard-Norman Rev T C Luk

Trustees from 2022/2023 No Longer Serving The following were removed as reps to the meeting on 31[st] August 2022.

Mrs Ailsa Adamson Mrs Dorothy Hudson Mrs Anne Smith Mrs Kath Smithies Rev Christopher Wood Archer Mrs Jean Bird Mrs Maureen Borley Mr Malcolm Carling Mrs Elsie Dodds Mrs Barbara Morley Mrs Kathleen Newton Mrs Jean Parker Mrs Lilian Pryde Mr Walter Severs

Statement of Trustees Responsibilities

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the Middlesbrough & Eston Methodist Circuit and which will enable them to ensure that the financial statements comply with the Standing Orders of the Methodist Church and the Charities Act 1993. They are also responsible for taking reasonable steps to safeguard the assets of the charity and to prevent and detect fraud and other irregularities. The Trustees are also responsible for the properties owned by the Circuit, namely our Manses (one of which is rented out to provide a source of income) and the Avenue Church (which has no active congregation) but is operated as a Community Project providing facilities for local residents within the Middlesbrough and Eston area.

Risk Management

The Risk Management arrangements of the Circuit are identified in the Circuit Risk Register and are divided into 4 main risk groups, namely Governance, Operational, Financial and External Risks. The Risk Register was approved by the Circuit Meeting on the 19th June 2014 and is regularly reviewed by the Circuit leadership Team.

Safeguarding

The Circuit has adopted the Statement of Safeguarding Principles agreed by the Methodist Church and the Church of England as identified below:

We are committed to:

the care and nurture of, and respectful pastoral ministry with, all children, young people and adults
the safeguarding and protection of all children, young people and adults when they are vulnerable
the establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse.

We will carefully select and train all those with any responsibility within the Church, in line with Safer Recruitment principles, including the use of criminal records disclosures and registration with the relevant vetting and barring schemes.

We will respond without delay to every complaint made which suggests that an adult, child or young person may have been harmed, cooperating with the police and local authority in any investigation .

We will seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care.

We will seek to challenge any abuse of power, especially by anyone in a position of trust.

We will seek to offer pastoral care and support, including supervision and referral to the proper authorities, to any member of our church community known to have offended against a child, young person or vulnerable adult.

In all these principles we will follow legislation, guidance and recognised good

A Safeguarding Policy was approved by the Circuit Meeting on the 14th September 2023 and is reviewed annually.

Sources and Management of funds

Circuit Treasurer.

The Circuit Treasurer is Lesley Duffield and her team.

It has been recognised by the Circuit that the roles and responsibilities of the Circuit Treasurer have increased over the last few years. So to that end the Circuit Leadership team has taken the decision to use a professional financial management firm to take on some of the roles of the Circuit Treasurer due to the increasing work

load and complexity of the job. The Accountants Leonard Bye has taken on some of the financial management and staffing responsibilities.

Circuit Funds are obtained in a number of ways:

The Methodist Churches contribute from their weekly offerings — known as the Assessment;
Grants from other bodies towards the work in the Circuit. These include: Methodist Church Connexional Funds, The Darlington District of the Methodist Church;
Income from renting out any vacant properties e.g. Manses.

Investment Policy

A Deposit Fund administered by the Central Finance Board of the Methodist Church is utilised to deposit any Circuit General Funds surplus to immediate requirements.

Reserves Policy

It is the current policy of the Circuit Meeting to maintain a basic balance in the reserve of £125,000.

Related Parties

The Middlesbrough & Eston Methodist Circuit maintains close links with:

The Methodist Asylum Project, Middlesbrough (Registered charity no: 1132820);
The Linthorpe Road Resource Centre Limited (Registered charity no: 1126421);

Each of these is independent charity with their own boards of trustees and are financially independent of the Methodist Circuit. However, members of staff of these charities have employment contracts through the Middlesbrough & Eston Methodist Circuit.

The circuit also has links with Together Middlesbrough and Cleveland (Reg Charity no.1159355 )

OBJECTIVES & ACTIVITIES

Charitable objects:

The purposes of the Methodist Church are the advancement of -

a) The Christian faith in accordance with the doctrinal standards and the discipline of the Methodist Church;

b)Any charitable purpose for the time being of any Connexional, district, circuit, local or other organisation of the Methodist Church;

c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to the Methodist Church;

d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to the Methodist Church.

Our Circuit Mission:

To Love Christ, To Grow in Christ, To Show Christ’s love, To Make Christ known

Our Circuit Vision:

The sense of mission conveyed here can be furthered through a statement of vision which expresses the kind of Circuit we seek to be:

The Middlesbrough and Eston Methodist Circuit seeks to be a connected community, united in Christ to pursue our common mission. We are dependent on God's grace and dedicated to God's service. We seek to nurture Christian discipleship, which can take root, develop and flourish. We seek to share our stories of God's love with others in the hope that they too will come to faith. We seek to show Christian love in action in the hope that the vulnerable will grow stronger and that the poor will be helped. Also see http://www.middlesbroughandestonmethodistcircuit.org.uk

We are embracing and developing our thinking around “The Methodist Way of Life” and so focusing on Service, Worship, Evangelism and Learning and Caring. As a circuit we seek to encourage initiatives which connect church and community and which place us alongside those from whom we have become distant for several generations. We have a deep concern for those who stand on the edge of ‘normal’ society and who struggle to fit in economically and in other ways. We seek to share our stories of God’s love with others in the hope that they too will come to faith. We seek to show Christian love in action in the hope that the vulnerable will grow stronger and that the poor will be helped.

Public Benefit

When planning our activities for the year, the Circuit and the individual Churches are aware of the Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. Public benefit will be delivered by adherence to our Vision for the work of the Circuit within the area in which we live.

Ministerial Team

The Superintendent Minister is Rev David Godfrey. The other member of the Circuit team is Rev Charity Hamilton.

The Circuit had insufficient funds to make a replacement appointment but we were able to invite Rev John Howard Norman as a Supernumerary part- time minister and he will be in appointment until August 2024.

Invitation and stationing

‘The Chair of District is making an application to the District Grants Committee for £60,000 in total to support staffing in our circuit for the Connexional years 24-25 and 25-26. In light of this, Rev Charity Hamilton has had her invitation extended by a further two years to August 2026. Her appointment will however change, and while still being involved pastorally within the circuit, she will focus most of her efforts on town centre mission and ministry. This is with a view to creating a project under the umbrella of ‘New Places for New People’.

This extra funding allows us to enter stationing for a new minister for September 2024 to take pastoral charge of Trinity, Grove Hill and Normanby Churches. David Godfrey will continue with Superintendency, and have pastoral charge of Marton, Nunthorpe, Stainton and the Chinese Church at Linthorpe Road.’

Lay Employees

Elaine McIntosh Lay employee Circuit office Mrs Sharon Sewell Lay Employee Andrew Glazebrook Lay Employee

Safeguarding

The safeguarding policy was approved on 15th September 2022 and DBS verification has taken place for key members of the Churches in the Circuit. Further training events have taken place and there will be a rolling programme of training in the Circuit.

The Circuit continues to be vigilant in its application of safeguarding policy and is aware that there are regular updates coming from Central office that need to be incorporated into Circuit policy. Training and update sessions are offered in the Circuit when the need arises.

Risk

The Circuit Meeting agreed a risk strategy which was reviewed by the Circuit Leadership Team. The risk assessment will be reviewed this year by the leadership team.

Property

Quinquennial Inspections were completed for Stainton and Marton Methodist Churches and Emerson Road Manse. Properties reported in good order with no major repairs required.

Linthorpe Road Methodist Church and Resource Centre

The Chinese church became a member of the Methodist church in 2021 and they meet for worship weekly in Linthorpe Road.

The Resource Centre is run by a management team with involvement from the Circuit and it continues to provide services to the community of Middlesbrough. As part of the Linthorpe Road premises there are two shop units that have been refurbished and are now rented out. This has added to the income of the Resource centre.

Key Activities during the Report Year 2022/2023

There have been some pleasing developments across the Circuit. Some churches report an increase in membership and there are improvements in buildings allowing for outreach to communities to be developed.

Circuit Review Project

The Circuit Leadership team continue to look at ways of supporting churches through the review process. The team had an opportunity to be together on an “Away Day” in Hartlepool where we looked in detail at the material associated with the “Methodist way of life” and Walking with Micah”. We aim that we have a priority to be a justice seeking Circuit. We plan to extend these priorities to the churches in the circuit to encourage all members in their faith and mission.

We have asked churches to be active in a reviewing our calling and we hope that investigating the Methodist way of Life message we can encourage new projects and forms of worship. This is an on-going process which we hope will give us a pathway for the future.

Within the circuit these are the evidence of continuing mission in the community:

Trinity Methodist Church and Family Friendly Centre

The family centre has continued to support families in the West Middlesbrough area with food and clothes parcel, Christmas packs for the children and with the recent reopening of the coffee shop. The extension of the kitchen and café is to

accommodate an increasing number of families and friends making Trinity their safe space.

The “Together Better Middlesbrough” initiative continues and the families are visited regularly with food and help with school uniforms.

The Centre has a garden area and there are some members who are keen gardeners. Funding has been sort and the plan is to develop a community garden. The church has just been awarded a Bronze certificate as an Eco Church.

Grove Hill Methodist Church

Grove Hill runs a Foodbank supporting the work of the Trussell Trust. It is supported by the other churches in the Circuit.

Linthorpe Road Resource Centre

Linthorpe Road Resource Centre has completed its project that was funded initially by the EU. We have also appointed a new lay member of staff to support the work in Linthorpe Road and to promote its presence in the town.

Actions:

Circuit continues to financial support to continue the project
The two shop areas have been refurbished and are now rented out

Great efforts were made by the present board of Trustees to invite new members on to the board to re-invigorating leadership and purpose to the Resource centre.

Some projects are continuing such as MAP (Methodist Asylum Project) and are well attended and supported. The need for MAP has increased due to the effects of the pandemic and the Circuit feels this is a vital service in Middlesbrough and the local area.

A new leader has been appointed and we are pleased to welcome Billy Barnes. The need for MAP has increased due to more asylum seekers residing in Middlesbrough and the adjoining borough.

Connect/Junction 42

Connect/Junction 42 works with ex-offenders throughout the North East and Scotland to support new Christians in their Christian journey. They are developing their network in Middlesbrough meeting at Linthorpe Road Methodist Centre.

The Circuit wishes to support a Methodist witness and presence in the town centre of Middlesbrough.

The Avenue Project

The Avenue Methodist Church is the responsibility of the Circuit as it does not have a worshipping Methodist community. However there are a number of groups that meet their including the Congolese Church so that there is a Christian witness on the site. The groups are charged rent and the building is self-sustaining at this time.

Nunthorpe Methodist Church

The Christmas celebration included a Carol Service in the open air on Christmas Eve and was attended by approximately 200 people, with children and dogs! Fortunately the weather provided a cold but dry evening.

Young Sunday

There are 12 children who meet occasionally on Zoom as part of Young Sunday.

Various acts of witness were shown throughout the circuit. There was an outdoor service and carol singing one cold afternoon and a travelling nativity set visited homes in the period of Advent. Many other acts of worship were created to celebrate the Christmas story.

Plans for 2023/24

We were been led in our “Away Day” to examine the message of “A Methodist way of Life” and the initiative of “Walking with Micah” to ensure we are a Justice seeking community. We felt that there were opportunities for all who shared in worship to find new ways of expressing our faith and mission. We plan to extend this throughout the Circuit through Ministers and Lay preachers.
Recently, we have engaged in a consultation with all our churches to ascertain their hopes and dreams and to help them with their priorities. This is an ongoing conversation. We hope to encourage deeper discipleship through the promotion of “Methodist Way of Life” and “Walking with Micah” over the course of this next year and beyond.

Darlington District Circuit number:13/02

MIDDLESBROUGH & ESTON CIRCUIT

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31[ST] AUGUST 2023

INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF

MIDDLESBROUGH & ESTON CIRCUIT

FOR THE YEAR ENDED 31[ST] AUGUST 2023

I report on the accounts of the charity for the year ended 31[st] August 2023 which are set out on pages 3 to 8.

Respective responsibilities of the Circuit Meeting and independent examiners

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
state whether particular matters have come to my attention.

Basis of Examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Regulators. This examination includes a review of the accounting records kept by the Circuit Treasurer and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

which gives us reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached

Dated:

Mrs J. E. Shield BA FCA Leonard Bye Limited Chartered Accountants 80 Borough Road Middlesbrough TS1 2JN

MIDDLESBROUGH & ESTON CIRCUIT STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] AUGUST 2023

		2023	2023	2023	2022
		£	£	£	£
		Restricted	Unrest’ed
		Funds	Funds	Totals	Totals
INCOMING RESOURCES	Notes
Assessments	2	-	123,912	123,912	126,182
Interest received		6,504	4,118	10,622	1,426
Grants received		-	-	-	-
Letting income		-	(357)	(357)	6,417
Capital Receipts		18,573	-	18,573	-
Other Income		-	9,355	9,355	16,208
		———	———	———	———
Total incoming resources		25,077	137,028	162,105	150,233
		────	────	────	────
Resourses expanded
Stipends, salaries and pensions	3	-	41,025	41,025	107,604
District Expenses		8,453	38,000	46,453	52,328
Ministerial administration cost:
Postage and stationery		-	122	122	172
Telephones		-	1,819	1,819	2,397
Travel		-	1,927	1,927	2,457
Office functions:
Office services		-	13,661	13,661	12,711
Printing and stationery	4	-	280	280	629
Accounting, Bookkeeping & payroll		-	2,700	2,700	3,199
TMCP administration fee		624	-	624	801
Bank Charges		-	128	128	81
Manse expenses	5	-	11,884	11,884	14,184
Manse repairs		-	1,358	1,358	14,937
Other expenses:
Methodist publishing house		-	251	251	306
Pulpit supply		-	-	-	156
Sundry expenses		-	165	165	270
Avenue Project		-	(6,685)	(6,685)	1,529
Advertising & Misc expenses		-	-	-	443
Outreach Worker Grant		-	6,000	6,000	6,000
Legal & Professional Fees		-	(4,418)	(4,418)	5,470
Grants Paid out		-	12,500	12,500	-
		———	———	———	———
Total resources expended		9,077	120,717	129,794	225,674
		────	────	────	────
NET INCOMING/(OUTGOING)		16,000	16,311	32,311	(75,441)
TRANSFER BETWEEN FUNDS		(40,000)	40,000	-	-
RECLASSIFICATION OF FUNDS		-	-	-	-
		———	———	———	———
NET MOVEMENT IN FUNDS		(24,000)	56,311	32,311	(75,441)
FUND BALANCES B/FORWARD		221,581	1,482,517	1,704,098	1,779,539
		———	———	———	———
FUND BALANCES C/FORWARD		197,581	1,538,828	1,736,409	1,704,098
		════	════	════	════

MIDDLESBROUGH & ESTON CIRCUIT BALANCE SHEET FOR THE YEAR ENDED 31[ST] AUGUST 2023

			2023		2022
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	6		1,304,262		1,304,262
CURRENT ASSETS
Debtors and prepayments	7	3,908		480
Central finance board		157,015		112,276
Model Trust fund		194,792		218,814
Cash at bank and in hand	9	108,917		99,942
Endowments and bequests		2,791		2,768
		–———		–———
		467,423		432,280
CURRENT LIABILITIES
Creditors	8	35,276		34,444
		———		———
NET CURRENT ASSETS			432,147		399,836
			–———		–———
NET ASSETS			1,736,409		1,704,098
			═════		═════
Financed by:
ACCUMULATED FUNDS
Model Trust Fund			194,792		218,814
Endowments & Bequests			2,791		2,768
General funds			1,473,826		1,417,516
Revaluation Reserve			65,000		65,000
			———–		–––––––
			1,736,409		1,704,098
			═════		═════

Dated:

On behalf of the Circuit Committee

MIDDLESBROUGH & ESTON CIRCUIT

NOTES TO THE 2023 ACCOUNTS

1. ACCOUNTING POLICIES

1.1 General information and basis of preparation

Middlesbrough & Eston Circuit was registered as a charity with the Charity Commission on 1st February 2010. The charity registration number is 1133911. The charity's principle address is Nunthorpe Methodist Church, Connaught Road, Nunthorpe, Middlesbrough, TS7 0BP.

The charity constitutes a public benefit entity as defined by FRS 102. 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) 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 Practice as it applies from 1 January 2015.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Incoming Resources

This represents the grants, assessments and other income receivable during the period.

1.3 Resources Expended

Resources expended are allocated to the particular activity where the cost relates directly to that activity.

1.4 Recognition of income

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

MIDDLESBROUGH & ESTON CIRCUIT

NOTES TO THE 2023 ACCOUNTS –continued

2. ASSESSMENTS

	2023	2022
	£	£
Eston Grange	-	2,000
Grove Hill	9,000	6,000
Linthorpe Road	-	4,590
Marton	32,252	30,000
Normanby	10,160	8,000
Nunthorpe	41,200	40,392
Stainton	3,300	3,200
Trinity	25,000	24,000
Avenue Community Project	3,000	3,000
Chinese Synod	-	5,000
	────	────
	123,912	126,182
	════	════
PAID EMPLOYEES
Staff costs paid during the year were split:
	2023	2022
	£	£
Gross wages, salaries and benefits in kind	70,442	79,730
Employer’s National Insurance costs	5,843	7,563
Pension costs	13,375	20,311
Sickpay Refund	(48,635)	-
	────	────
Total staff costs	41,025	107,604
	════	════
Average number of full time equivalent employees	3	3
	════	════

3. PAID EMPLOYEES

No member of the management committee received any remuneration in the year for services as a trustee.

No employees received remuneration in excess of £60,000.

4. PAYMENTS TO TRUSTEES

Payments to trustees only included refunds of expenses incurred on behalf of the Circuit (e.g stationery, postage, computer supplies etc)

stationery, postage, computer supplies etc)
	2023	2022
	£	£
Total amount paid	280	201
	════	════
Number of trustees who were paid expenses	1	1
	════	════

MIDDLESBROUGH & ESTON CIRCUIT NOTES TO THE 2023 ACCOUNTS –continued

5.	MANSE EXPENSES
		2023	2022
		£	£
	Rates	5,432	8,010
	Quinquennial inspections	2,280	2,676
	Insurance	4,172	3,498
		────	────
		11,884	14,184
		════	════
6.	TANGIBLE FIXED ASSETS
			Manses
	Cost/Valuation at 1stSeptember 2022		1,304,262
	Additions		-
	Disposal
			———
	Cost/Valuation at 31stAugust 2023		1,304,262
			———
	Depreciation at 1stSeptember 2022		-
	Charge for the year		-
			———
	Depreciation 31stAugust 2023		-
			════
	Net book value at 31stAugust 2023		1,304,262
			════

We do not regard the value as being less than cost. We have carried out an impairment review and have decided that the property is not an inalienable asset and so consider that no depreciation is necessary.

7. DEBTORS AND PREPAYMENTS

DEBTORS AND PREPAYMENTS
	2023	2022
	£	£
Debtors and prepayments	3,908	480
	———	———
	3,908	480
	════	════

MIDDLESBROUGH & ESTON CIRCUIT

NOTES TO THE 2023 ACCOUNTS –continued

8. CREDITORS

CREDITORS
		2023	2022
		£	£
Accruals		3,481	3,111
Benevolent fund	10	1,226	1,226
Young people & Education	Resources	46	379
Receipts in advance		30,523	29,728
		———	———
		35,276	34,444
		════	════

9. CASH AT BANK

Cash at bank includes £37,927 held for the Avenue Project.

10. BENEVOLENT FUND

The uses of these funds are designated by the committee, only for use as deemed appropriate by the Circuit officers to help in situations of hardship. The movement in the funds during the year was as follows:

		£
Balance brought forward at 1stSeptember 2022		1,226
Add: Offerings collected at Circuit services	-
Less: Fund payments	-
	———
		-
		———
Balance carried forward at 31stAugust 2023		1,226
		════

11. CONTROL

No individual or group controls the Circuit.

12. GRANT TO TFFC

The Circuit have agreed to give TFFC a total grant of £30,000 payable over 5 years. A third