THE METHODIST CHURCH
TRUSTEES, ANNUAL REPORT AND ACCOUNTS
ACCRUALS BASIS
for the year ended 31 August 2024
Redhill & East Grinstead Circuit
Registered Charity number 1133918
South East District Circuit No.36111
Ministers
Rev. Gillian Baalham
(Superintendent)
Rev. Clive McKie
Rev. Elisabeth Brooks
Deacon Jenny Parnell
Rev. Ben Scrivens
Circuit Stewards
Mrs. Helen Greaves
Mrs. Eli23beth Gregory
Mr. Edi50n Madakudya
Mr lan Pattison
Circuit Steward/Treasurer
lan Pattison (acting)
Circuit Finance Officer
Jennifer Barnes
Page l of 12

REDHILL & EAST GRINSTEAD METHODIST CIRCUIT
Registered Charity number 1133918
Trustees. report and financial statements for the year ended 31 August 2024
Superintendent Minister of the Redhill and East Grinstead Circuit is Rev. Gillian Baalham.
Correspondence should be addressed to her at Redhill Methodist Church, Gloucester Road, Redhill RHI
IBP.
Structure, Governance and Mana8ement
The Redhill and East Grinstead Circuit forms part of the South East District of the Methodist Chu rch and is
governed by the Constitutional Practice and Discipline of the Methodist Church. With effect from
l February 2010 the Circuit has been registered as a Charity with the Charity Commission. The following five
Methodist churches are linked to the Circuit: St. Paul's, Crawley; Trinity, East Grinstead,- Horley,. Redhill; and
Reigate.
The members of the Circuit Meeting, which meets at least twice a year. are the Trustees of the Circuit.
Those who served as Managing Trustees during the year to 31 August 2024 and until approval of these
accou nts are as follows".
Rev Gillian Baalham
Mrs Jennifer Barnes
Rev Elisabeth Brooks
Mr Tony Brown (resigned 31/121231
Mrs Margaret Bruce
Mr Simon Bruce
Mr Robert Burridge
Mr Clive Coleman
Ms Diane Collins
Mr Paul Fox
Ms Gill George
Mrs Helen Greaves
Mrs Elizabeth Gregory
Mr John Hewer
Mr John Hill (resigned 311101231
Mr Barry Jones Iresigned 10/101231
Mrs Sheila Jones
Mrsjoyce Jordan
Mr Edison Madakudya
Rev Clive McKie
Mrs Sue Nelson
Mr Ken Newbury
Mrs Pauline Newton
Mrs Pat Oakley
Mrs Christine O'Donnell
Deacon Jenny Parnell
Mr lan Pattison
Mrs Mary Pulfer (resigned 171101231
Mr Geoff Ridgway
Mrs Linda Roberts
Rev Ben Scrivens
Mr Stephen Tickell (resigned 17/10123)
Ms Lorraine Valler {re5igned 311101231
Mrs Jacqui Waters
Mr Andrew Willock
Mrs Rosemary Willock
Page 2 of 12

REDHILL & EAST GRINSTEAD METHODIST CIRCUIT
Registered Charity number 1133918
Trustees, report and financial statements for the year ended 31 August 20241continued)
Bankers
Lloyds Bank, Redhill Branch- l London Road, Redhill, Surrey RHI IND
CAF 8ank- 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ
Central Finance Board of the Methodist Church- 9 Bonhill Street, London EC2A 4PE
Independent Examiner
Light Work Accounting Ltd Wessex House, Upper Market Street, Eastleigh, Hants S050 9FD
Review ol yearfs activities
The Circuit welcomed a new minister, Rev Ben Scrivens, and congratulated Rev Elisabeth Brooks on her
ordination into full ministry. Activities at the five churches in the Circuit continued to grow after restrictions
due to Covid-19 in 2020 and 2021.
Public Benefit
The Trustees have regard to the Charity Commission guidance on public benefit. All our activities are
undertaken to further our charitable purposes for the public benefit. We aim to be a good neighbour to people
in need and to help peopleto learn and grow as Christians through mutual support and care. We workto increase
awareness of God's presence and to celebrate God's love.
Financial Review
The charity's income and expenditure has been largely as budgeted, with all churches able to pay their
contributions {as5essmentsl to the CircLJit. Expenditure on maintenance of the five manses was higher than
budgeted, owing to refurbishment and repair cost5.
The Statement of Financial Activities summarises the year's income and expenditure. We continue to review
all regular items of expenditure to make sure that we are spending our resource5 wisely. The Balance Sheet
at 31st August 2024 shows total Circuit Funds held of £2,025,78912023- £2,066,243). This amount includes
the figure of £1,975,45012023 - £1,975,450) representing the value attributable to the five Circuit manses,
leaving a net amount of 'free unrestricted reseNes' of £43,45912023 - £90,719).
Reserves Policy
The greatest potential financial risk faced by the Circuit relates to the five manses. The Reserves Policy
agreed by the Circuit is to maintain a balance of unrestricted funds equiva lent to three times the annual
manse maintenance allocation.
Page 3 of 12

REDHILL & EAST GRINSTEAD MEfHODIST CIRCUIT
Registered Charity number 1133918
Trustees, report and financial statements for the year ended 31 August 2024 (continued)
Risk Management
The risks facing the circuit include:
Loss of or damage to buildings. This risk is addressed through insurance cover.
Legal and reputational risks associated with working with children and vulnerable adults. This
is addressed by the Circuit's Safeguarding Policy.
Personal Liability of Managing Trustees. This risk is addressed through Trustee Indemnity
Insurance.
Financial Loss which is addressed through appropriate financial controls and procedures.
Investment Policy
A low risk liquid position is maintained. The Deposit Fund administered by the Central Finance Board
of the Methodist Church is used to hold any Circuit fijnds surplus to immediate requirements.
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the Trustees, Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements
for each financial year which give a true and fair view of the state of affairs of the charity and of the
incoming resources and application of resources of the charity for that period. In preparing these
financial statements, the trustees are required to-
select suitable accounting policie5 and then apply them consistently
observe the methods and principles of the Charities SORP IFRS 1021;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards and the Statement of Recommended Practice,
Accounting by Charitie5 have been followed;
prepare the financial statement5 on the going concern basis unless it is inappropriate to
presume that activities will continue
The Trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy the financial position of the Redhill and East Grinstead Methodist Circuit. The Charity'5 annual
report and accounts for the year ended 31st August 2024 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 IFRSSEI. The Trustees are also responsible for taking reasonable step5 to
safeguard the assets of the charity and to prevent and detect fraud and other irregularities.
Approved by the Trustees at the Redhill & East Grinstead Circuit Meeting on....
on their behalf by:
Rev Gillian Baalham
Superintendent Minlster
Pa8e 4 of 12

REDHILL & EAST GRINSTEAD METHODIST CIRCUIT
Registered Charity number 1133918
Independent Examiner's Report to the Members of the Circuit Meeting
I report on the Circuit accounts forthe year ended 31st August 2024, which comprises of an income statement,
balance sheet and notes to the accounts.
Respective responsibilities of trustees and exarniner
The charity's trustee5 are responsible for the preparation of the accounts. The charity's trustees consider that
an audit is not required for this yea r under section 144121 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;
to follow the procedures laid down in the general Directions given by the Charity Commission under
section 145{5llbl of the 2011 Act; and
to state whether particular matters have come to my attention.
Basis of Independent Examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the Circuit and a comparison of the
accounts presented with those records. 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 Examlner's statement
In connection with my examination, no matter has come to my attention..
11) which gives me 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 comply with the accounting
requirements of the 2011 Act have not been met,. or
(21 to which, in my opinion. attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Signature..
Name:
Address:
Light Work Accounting Limited
Wessex House
Upper Market Street
Eastleigh
Hants S050 9FD
Date:
Page 5 of 12

REDHILL & EAST GRINSTEAD METHODIST CIRCUIT
Registered Charity number 1133918
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024
Income
Total
Unrestricted
Funds
Taketime
Restricted
Funds
Total
Funds
Total
Funds
31-Aug-24 31-Aug-23
Note
Donations
Charitable activities..
Assessments
3,461
35,457
38,918
27.796
251,500
3,374
251,500
3,374
251,500
3,147
Investments
Other trading activities
TMCP- Trust
258,335
35,457
293,792
282.443
Expenditure
Stipends, NIC & pension costs
CMTF charges and Levies
District assessment
Methodist Church Fund
Travel, subsistente & allowances
Telephone, administration,
ministers, resources
Insurance, council tax,
water rates
Maintenance of Manses
Training grant
Taketime project
Accountancy
Independent Examination fee
Total
li
162,312
717
31,001
193,313
717
168,013
636
16.576
56,359
16,938
4,299
15,282
60,374
7.196
12.160
15,282
60,374
7,196
12.160
22,371
22,371
25,250
19.283
19.283
50,042
2,650
2,650
4,154
500
300
343.067
io
io
900
300,595
900
33,651
334,246
Net income lexpenditurel
Transfer between fund5
-42,260
-5,000
1.806
s,000
40,454
-60.624
Net movement in funds
47,260
6,806
40,454
-60,624
Reconciliation of funds
Fund balances brought forward 2022123
Fund balances carried forward 2023124
2,066,169
2,018,909
74 2,066,243
6,880 2.025,789
2,126.867
The notes fomi part of these flnancial Matements
Page 6 of 12

REDHILL & EAST GRINSTEAD METHODIST CIRCUIT
Registered Charity number 1133918
BALANCE SHEET AS AT 31 AUGUST 2024
Note
31-Aug-24
31-Aug-23
Fixed Assets
Tangible Assets
1,975,450
1,975,450
Current Assets
Debtors
Deposit AccoLtnt
Cash at bank
CAF account
TMCP fund
12
13,331
57,970
17,873
13,093
21
16,434
99,025
11,562
22,535
21
102,288
149,577
Current liabilities
Creditors falling due within one year
13
151,950)
158,784)
Net Current Assets
50,339
90,793
Net Assets
2.025.789
2.066.243
Funds-.
Unrestricted funds
Restricted funds
2,018.909
2,066,169
74
14
Total Funds
2 025 789
2 066 243
These financial statements have been prepared in accordance with the Financial Reporting Standard for
Entities in accordance with the Charities Statement of Recommended Practice IFR51021' (effective January
20151.
Approved by the Trustees at the Redhill & East Grinstead Circuit Meeting 0
on their behalf by:
and signed
i_FJ¥-
Rev Gillian Baa
Superintendent Minister
am
lan Pattison
Clrcult Treasurer (arting)
Page 7 of 12

Registered Charity number 1133918
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
l Basis of accounting
The financi31 statements of the charity have been prepared in accordance with the Charities
SORP 2015 IFRS1021; '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 IFRS1021 (effective January
20151,. The financial statements have been prepared under the historical cost convention.
2 Funds
The funds held constitute General Funds held for any purpose of the Circuit which are
unrestricted. Restricted fLEnds are for a specific purpose. Currently the only restricted fund
relates to Taketime project activity.
3 Accounting Policies
Income Recognition
Income is included in the Statement of Financial Activities {SOFA} when the Circuit becomes
entitled to the resources: the trustees are reasonably certain they will receive the resou rces; and
the monetary value can be measured with sufficient reliability. The majority of the charity's
income comes from the 5 churches which comprise the Circuit.
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 Circu it to pay out resources.
Investment income- Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Circuit; this is normally upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
Tangible fixed assets for use by the Circuit
The freehold property is shown in the accounts at 2015 deemed values, of which the land
component is deemed to be £657,388. No depreciation is provided on the buildings because the
trustees consider the current residual fair value of the manse buildings lon the assumption that
they had reached the end of useful economic lrfe by the year endl to be not less than their
current value. Any depreciation would not be material. The properties have been reviewed for
impairment.
Page 8 of 12

REDHILL & EAST GRINSTEAD METHODIST CIRCUIT
Registered Charity number 1133918
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
3 Accounting policies (continued)
Going Concern
The Trustees have considered the impact of COVID-19 on the Charity's income and operating
cost base. The Trustees are confident that they have in place plans to deal with any further
implications that may arise.
Assessments received from the five Circuit churches provide the main source of income for the
charity. The ability of the churches to pay their assessments is reviewed at each Circuit trustees
meeting, particularly in the light of rising costs due to inflation. The risk of churches being
unable to pay their assessments represents a material uncertainty which may cast significant
doubt about the Charwtvs ability to continue as a going concern; however the Trustees have
concluded that the Charity remains a going concern whilst viable options are available to it. The
Trustees therefore continue to adopt the going concern basis of preparation for these financial
statements.
Taxation
As a Charity, the Circuit is exempt from tax on income and gains fallinB within the available tax
exemptions to the extent that these are applied to its charitable objects. No tax has arisen on
the charity.
Debtors and Prepayments
Debtors relate to the payment of September stipends in August.
Cash at bank and in Hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short
maturFty of three months or less from the date of acquisition or opening of the deposit or similar
account.
Creditors and provisions
Creditors include the I, quarter assessments received in August from Circuit churches.
Financial Instruments
The Circu it only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value.
Page 9 of 12

REDHILL & EAST GRINSTEAD METHODIST CIRCUIT
Registered Charity number 1133918
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
Donations
Donations received in the year came partly for Taketime (restricted in use for Taketime
project activities) and partly towards a youth project.
5 Charitable Artivlties
Unrestricted Restricted
Funds
Funds
Total
31-Aug-24
Total
31-Aug-23
Assessments:
Crawley
East Grinstead
Horley
Redhill
Reigate
Total Assessment
39,000
60,000
32,500
60,000
60,000
251,500
39,000
60,000
32,500
60,000
60,000
251,500
39,000
60,000
32.500
60,000
251500
The sum of £251,50012022.. £251,500) was received in 2023/24 as unrestricted funds.
Investment Income
Unrestricted Restricted
Funds
Funds
Total
31-Aug-24
Total
31-Aug-23
Central Finance Board
3,374
3,374
7 Other trading Income
Unrestricted Restricted
Funds
Funds
Total
31-Aug-24
Total
31-Aug-23
Rental income
There was no trading income for 2023/24.
TMCP Fund
The 'Trustees for Methodist Church Purposes, ITMCPI administered the sale of Manse 40
Reigate Road and the purchase of 4 Harwood Park in 2019. A balance of £21 {2023 - £21} was
held at the year end.
Page 10 of 12

REDHILL & EAST GRINSTEAD METHODIST CIRCUIT
Registered Charity number 1133918
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
9 Payments to Trustees
No payments were made to Trustees for additional services provided to the Circuit in either
2023/24 or 2022/23. Trustees were reimbursed payments made by the trustees on behalf
of the Circuit in 2023124.
10 Fees for accountancy and examination of the accounts
Total
31-Aug-24
Total
31-Aug-23
Independent examiner's fee for reporting on the Accounts:
900
800
11 Paid Employees
The Circuit has one paid employee this year and last year, and this is shown in restricted
funds. The stipends, employerfs NIC and employer's pension contributions of the four
ministers are paid by the Methodist Connexion. The Circuit provides funds to meet the cost.
The Supreme Court held in 2014 that Methodist ministers are not employees of the church.
However, when dealing with Nl Contributions and pension contributions, the terms
'employer' and 'employee' are used a5 they would be in an employing body.
Total
31-Aug-24
Total
31-Aug-23
Gross Stipends and Salary
Employer's Nl costs
Pension Costs
145,868
12,292
126.967
10,333
193 313
168 013
The average number of persons employed by the circuit during the year was as follows:
Total
31-Aug-24
Total
31-Aug-23
Taketime
Stipendiary ministers
Page 11 of 12

REDHILL & EAST GRINSTEAD METHODIST CIRCUIT
Registered Charlty number 1133918
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
12 Debtors
Total
31-Aug-24
Total
31-Aug-23
Prepayments and accrued income:
Stipends
Gift Aid recoverable
12.031
15,134
13 Creditors
Total
31-Aug-24
Total
31-Aug-23
Assessment received in advance
Other
49,750
56,375
14 Restrirted funds
Restricted fund balance at the 31 August 2024 is £6,880 {2023 - £741, consisting of
Taketime funds.
Page 12 of 12