THE METHODIST CHURCH TRUSTEES’ ANNUAL REPORT AND ACCOUNTS ACCRUALS BASIS for the year ended 31 August 2025
Redhill & East Grinstead Methodist Circuit Registered Charity number 1133918
South East District Circuit No.36/11
Ministers
Rev. Gillian Baalham (Superintendent) Rev. Clive McKie Rev. Elisabeth Brooks Rev. Ben Scrivens
Circuit Stewards
Mrs. Helen Greaves
Mrs. Elizabeth Gregory Mr. Edison Madakudya Mr. Tim Bentley Mr lan Pattison
Circuit Treasurer
lan Pattison
Circuit Finance Officer Jennifer Barnes
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REDHILL & EAST GRINSTEAD METHODIST CIRCUIT
Registered Charity number 1133918
Trustees’ report and financial statements for the year ended 31 August 2025
Superintendent Minister of the Redhill and East Grinstead Methodist Circuit during 2024/25 was Rev. Gillian Baalham. The superintendent minister of the new Gatwick & Mole Valley Methodist Circuit, which was formed on 1st September 2025 and which includes the churches of the Redhill & East Grinstead Methodist Circuit, is Rev Tony Cavanagh. Correspondence should be addressed to him at Cornerstone Methodist Church, London Road, Horsham RH12 1AN.
Structure, Governance and Management
The Redhill & East Grinstead Methodist Circuit (the ‘Circuit’) has formed part of the South East District of the Methodist Church and is governed by the Constitutional Practice and Discipline of the Methodist Church. With effect from 1 February 2010 the Circuit was registered as a Charity with the Charity Commission. The following five Methodist churches were linked to the Circuit: St. Paul’s, Crawley; Trinity, East Grinstead; Horley; Redhill; and Reigate.
The members of the Circuit Meeting, which met three times during 2024/25, are the Managing Trustees of the Circuit. Those who served as Managing Trustees during the year to 31 August 2025 and until approval of these accounts are as follows:
Rev Gillian Baalham Mrs Joyce Jordan Mrs Jennifer Barnes Mr Edison Madakudya Mr Tim Bentley (from 8/11/24) Rev Clive McKie Rev Elisabeth Brooks Mrs Sue Nelson Mr Simon Bruce Mr Ken Newbury Mr Clive Coleman Mrs Pauline Newton Ms Diane Collins Mrs Pat Oakley Mrs Sarah Ford (from 1/11/24) Mrs Christine O'Donnell Mr Paul Fox Mr lan Pattison Ms Gill George Mr Geoff Ridgway Mrs Helen Greaves Rev Ben Scrivens Mrs Elizabeth Gregory Mrs Jacqui Waters Mr John Hewer Mr Andrew Willock Mrs Sheila Jones Mrs Rosemary Willock
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Merger and planned closure
At the Circuit Meeting on 234 July 2025, the Managing Trustees agreed that the Redhill & East Grinstead Methodist Circuit would merge with the neighbouring Dorking & Horsham Methodist Circuit to form the new Gatwick & Mole Valley Methodist Circuit, effective on 15t September 2025.
The existing Redhill & East Grinstead charity and its associated bank accounts will continue to operate until a charity for the new Circuit has been registered. When this happens, the Redhill & East Grinstead charity will be closed and the assets transferred to the new charity.
These financial accounts cover the Connexional year from 1%t September 2024 to 31° August 2025. Final accounts for the Redhill & East Grinstead Methodist Circuit will be prepared for part of the Connexional year from 1* September 2025 up to the point when the assets are transferred to the newly registered charity of the Gatwick & Mole Valley Methodist Circuit.
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REDHILL & EAST GRINSTEAD METHODIST CIRCUIT
Registered Charity number 1133918
Trustees' report and financial statements for the year ended 31 August 2025 (continued)
Bankers
Lloyds Bank, Redhill Branch — 1 London Road, Redhill, Surrey RH1 1ND CAF Bank — 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, Chesil House Eastleigh, Hants SO50 4SY
Review of year’s activities
The Circuit took part in discussions and plans to merge with the neighbouring Dorking & Horsham Methodist Circuit. Resolutions to this effect were passed by all five churches in the Circuit in early 2025. | The merger was confirmed by the South East Methodist District Synod on 26th April 2025 and by Methodist | Conference on 30th June 2025. Final resolutions were passed by the Circuit Meetings of Dorking & | Horsham on 9th July 2025 and Redhill & East Grinstead on 23rd July 2025. | The surplus manse (property) at Dunlin Close, Redhill was sold in July 2025, in agreement with the custodian trustees, Trustees for Methodist Church Purposes (TMCP).
The Circuit continued to support the mission and life of the five churches through provision of ministry (presbyters and local preachers) and compliance with safeguarding and other legal requirements. The Circuit contributed towards the following specific activities:
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Taketime—free, Bible based, Christ centered, mindfulness meditations which use simple focused prayer, available on-line
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3Generate — providing a wonderful opportunity for young people in this and surrounding Circuits to meet together and to encounter God
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 people to learn and grow as Christians through mutual support and care. We work to increase awareness of God’s presence and to celebrate God’s love.
Financial Review
The charity’s operational income and expenditure has been largely as budgeted, with all churches able to pay their contributions (assessments) to the Circuit. The sale of the Dunlin Close manse resulted in one-off income of £384,335 (net, after selling expenses and Methodist connexional levy).
The Statement of Financial Activities summarises the year’s income and expenditure. We have continued to review all regular items of expenditure to make sure that we were spending our resources wisely. The Balance Sheet at 31st August 2025 shows total Circuit Funds held of £1,976,283 (2024 - £2,025,789). This amount includes the figure of £1,591,115 (2024 - £1,975,450) representing the value attributable to the four Circuit manses, leaving a net amount of ‘free unrestricted reserves’ of £379,738 (2024 - £43,459).
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Reserves Policy
The greatest potential financial risk faced by the Circuit relates to the four manses. The Reserves Policy agreed by the Circuit is to maintain a balance of unrestricted funds equivalent to three times the annual manse maintenance allocation.
Risk Management
The risks facing the circuit include:
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¢ Loss of or damage to buildings. This risk is addressed through insurance cover.
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e Legal and reputational risks associated with working with children and vulnerable adults. This is addressed by the Circuit’s Safeguarding Policy.
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e Personal Liability of Managing Trustees. This risk is addressed through Trustee Indemnity Insurance.
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¢ 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 funds 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:
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e select suitable accounting policies and then apply them consistently
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e observe the methods and principles of the Charities SORP (FRS 102).
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¢ make judgements and estimates that are reasonable and prudent.
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e state whether applicable accounting standards and the Statement of Recommended Practice, Accounting by Charities have been followed.
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e prepare the financial statements on the going concern basis unless it is inappropriate to presume that activities will continue.
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REDHILL & EAST GRINSTEAD METHODIST CIRCUIT Registered Charity number 1133918
Trustees’ report and financial statements for the year ended 31 August 2025 (continued)
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’s annual report and accounts for the year ended 31st August 2025 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 (FRSSE). The Trustees are also responsible for taking reasonable steps 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 15" January 2026 and on their behalf by:
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Rev Tony Cavanagh Superintendent Minister
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REDHILL & EAST GRINSTEAD METHODIST CIRCUIT Registered Charity number 1133918
Independent Examiner’s Report to the Members of the Circuit Meeting
| report on the Circuit accounts for the year ended 31st August 2025, which comprises of an income statement, balance sheet and notes to the accounts.
Respective responsibilities of trustees and examiner
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:
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examine the accounts under section 145 of the 2011 Act;
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e to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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¢ 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 Examiner's statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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e to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signature: Stephen Light Name: Light Work Accounting Limited Address: Chesil House Arow Close Eastleigh, SO50 4SY
Date: 7 January 2026
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REDHILL & EAST GRINSTEAD METHODIST CIRCUIT Registered Charity number 1133918
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| Income | Total | Taketime | Total | Total | |
|---|---|---|---|---|---|
| Unrestricted | Restricted | Funds | Funds | ||
| Note | Funds | Funds | 31-Aug-25 | 31-Aug-24 | |
| £ | £ | £ | £ | ||
| Donations | 4 | 5,864 | 24,569 | 30,433. | 38,918 |
| Charitable activities: | |||||
| Assessments | 5 | 212,000 | - | 212,000 | 251,500 |
| Investments | 6 | 1,590 | - | 1,590 | 3,374 |
| Other trading activities | - | - | - | - | |
| TMCP - Trust | 8 | - | - | - | - |
| 219,454 | 24,569 | 244,023 | 293,792 | ||
| Expenditure | |||||
| Stipends, NIC & pension costs | 11 | 114,822 | 27,261 | 142,083 | 193,313 |
| CMTF charges and Levies | 605 | - | 605 | 717 | |
| District assessment | 15,388 | - | 15,388 | 15,282 | |
| Methodist Church Fund | 63,772 | - | 63,772 | 60,374 | |
| Travel, subsistence & allowances | 6,990 | - | 6,990 | 7,196 | |
| Telephone, administration, | 21,466 | - | 21,466 | 12,160 | |
| ministers’ resources | |||||
| Insurance, council tax, | 23,762 | - | 23,762 | 22,371 | |
| water rates | |||||
| Maintenance of Manses | 14,905 | - | 14,905 | 19,283 | |
| Training grant | 2 | - | > | = | |
| Taketime project | - | 3,758 | 3,758 | 2,650 | |
| Accountancy | 10 | - | - | - | - |
| Independent Examination fee | 10 | 800 | - | 800 | 900 |
| Total | 262,510 | 31,019 | 293,529 | 334,246 | |
| Net income (expenditure) | -43,056 | -6,450 | -49,506 | -40,454 | |
| Transfer betweenfunds | -6,000 | 6,000 | - | - | |
| Netmovement in funds | --49,056 | -450 | -43,506 | -40,454 | |
| Reconciliation offunds | |||||
| Fund balances brought forward 2023/24 | 2,018,909 | 6,880 | 2,025,789 | 2,066,243 | |
| Fundbalancescarriedforward2024/25 | 1,969,853 | 6,430 | 1,976,283 |
The notes form part of these financial statements
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REDHILL & EAST GRINSTEAD METHODIST CIRCUIT Registered Charity number 1133918
BALANCE SHEET AS AT 31 AUGUST 2025
| Note | 31-Aug-25 | 31-Aug-24 | |
|---|---|---|---|
| Fixed Assets | |||
| Tangible Assets | 7 | 1,591,115 | 1,975,450 |
| Current Assets | |||
| Debtors | 12 | 13,950 | 13,331 |
| Deposit Account | 54,238 | 57,970 | |
| Cash at bank | 5,988 | 17,873 | |
| CAF account | 8,351 | 13,093 | |
| TMCP fund | 354,998 | 21 | |
| 437,525 | 102,288 | ||
| Current liabilities | |||
| Creditors falling due within one year | 13 | (52,357) | (51,950) |
| Net Current Assets | 385,168 | 50,339 | |
| Net Assets | 1,976,283 | 2,025,789 | |
| Funds: | |||
| Unrestricted funds | 1,970,853 | 2,018,909 | |
| Restricted funds | 14 | 5,430 | 6,880 |
| TotalFunds | 1,976,283 | 2,025,789 |
These financial statements have been prepared in accordance with the Financial Reporting Standard for Entities in accordance with the Charities Statement of Recommended Practice (FRS102); (effective January 2015).
Approved by the Trustees at the Redhill & East Grinstead Circuit Meeting on 15" January 2026 and signed on their behalf by:
Rev Tony Cavanagh Superintendent Minister
lan Pattison Circuit Treasurer
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Registered Charity number 1133918
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
- 1 Basis of accounting
The financial statements of the charity have been prepared in accordance with the Charities SORP 2015 (FRS102); ‘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 (FRS102) (effective January 2015)’. 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 funds 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 resources; 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 whena 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 Circuit 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 (on the assumption that they had reached the end of useful economic life by the year end) to be not less than their current value. Any depreciation would not be material. The properties have been reviewed for impairment.
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REDHILL & EAST GRINSTEAD METHODIST CIRCUIT Registered Charity number 1133918
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
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 for their assessments is reviewed at each Circuit trustee’s 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 Charity’s 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 ofpreparation for these financial statements.
Taxation
As a Charity, the Circuit isexempt from tax on income and gains falling 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 maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors include the 1°t quarter assessments received in August from Circuit churches.
Financial Instruments
The Circuit 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.
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REDHILL & EAST GRINSTEAD METHODIST CIRCUIT Registered Charity number 1133918
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
4 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 Activities | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|---|
| Funds | Funds | 31-Aug-25 | 31-Aug-24 | |||
| £ | £ | £ | £ | |||
| Assessments: | ||||||
| Crawley | 19,500 | - | 19,500 | 39,000 | ||
| East Grinstead | 60,000 | - | 60,000 | 60,000 | ||
| Horley | 32,500 | - | 32,500 | 32,500 | ||
| Redhill | 30,000 | - | 30,000 | 60,000 | ||
| Reigate | 70,000 | - | 70,000 | 60,000 | ||
| TotalAssessment | 212,000 | - | 212,000 | 251,500 |
The sum of £212,000 (2024: £251,500) was received in 2024/25 as unrestricted funds.
| 6 | Investment Income | Investment Income | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|---|---|
| Funds | Funds | 31-Aug-25 | 31-Aug-24 | |||
| £ | £ | £ | £ | |||
| Central Finance Board | 1,590 | - | 1,590 | 3,374 | ||
| 7 | Fixed assets | Land and | ||||
| Buildings | Equipment | Total | ||||
| £ | £ | £ | ||||
| Cost | ||||||
| At 1 September 2024 | 1,975,450 | - | 1,975,450 | |||
| Additions/disposals | (384,335) | - | (384,335) | |||
| At 31 August 2025 | 1,591,115 | - | 1,591,115 | |||
| Depreciation | ||||||
| At 1 September 2024 | - | - | - | |||
| Charge for the year | ee | |||||
| At 31 August 2025 | ~ | - | “ | |||
| Net | book value | |||||
| At 31 August 2025 | 1,591,115 | - | 1,591,115 | |||
| At31August2024 | 1,975,450 | - | 1,975,450 |
;
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REDHILL & EAST GRINSTEAD METHODIST CIRCUIT Registered Charity number 1133918
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
8 TMCP Fund
The ‘Trustees for Methodist Church Purposes’ (TMCP) administered the sale of Manse 4 Dunlin Close, Redhill in July 2025. A balance of £354,999 (2024 - £21) was held at the year end.
9 Payments to Trustees
No payments were made to Trustees for additional services provided to the Circuit in either 2024/25 or 2023/24. Trustees were reimbursed payments made by the trustees on behalf of the Circuit in 2024/25.
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10 Fees for accountancy and examination of the accounts Total Total
31-Aug-25 31-Aug-24
£ £
Independent examiner's fee for reporting on the Accounts: 800 900
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11 Paid Employees
The Circuit has one paid employee this year and last year, and this is shown in restricted funds. The stipends, employer’s 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 NI Contributions and pension contributions, the terms ‘employer’ and ‘employee’ are used as they would be in an employing body.
| Total | Total | |
|---|---|---|
| 31-Aug-25 | 31-Aug-24 | |
| £ | £ | |
| Gross Stipends and Salary | 111,799 | 145,868 |
| Employer's NI costs | 19,582 | 12,292 |
| Pension Costs | 10,702 | 35,513 |
| 142,083 | 193,313 |
The average number of persons employed by the circuit during the year was as follows:
| Total | Total | ||
|---|---|---|---|
| 31-Aug-25 | 31-Aug-24 | ||
| No. | No. | ||
| Taketime | 1 | 1 | |
| Stipendiary | ministers | 4 | 4 |
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REDHILL & EAST GRINSTEAD METHODIST CIRCUIT Registered Charity number 1133918
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
| 12 | Debtors | Total | Total |
|---|---|---|---|
| 31-Aug-25 | 31-Aug-24 | ||
| Prepayments and accrued income: | £ | £ | |
| Stipends | 12,649 | 12,031 | |
| Gift Aid recoverable | 1,300° | 1,300 | |
| 13,950 | 13,331 | ||
| 13 | Creditors | Total | Total |
| 31-Aug-25 | 31-Aug-24 | ||
| £ | £ | ||
| Assessment received in advance | 49,750 | 49,750 | |
| Other | 2,607 | 2,200 | |
| 52,357 | 51,950 |
14 Restricted funds
Restricted fund balance at the 31 August 2025 is £5,430 (2024 - £6,880), consisting of Taketime funds.
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