BEDS, ESSEX & HERTS
The
TRUSTEES,
ANNUAL REPORT
and
ACCOUNTS
for the
year ended
31 August 2023

BEDFORDSHIRE, ESSEX and HERTFORDSHIRE DisfRICT of the MEtHODIST CHURCH
Year ended 31 August 2023
Trustees, Annual Report
Contents
Page
Trustees, Annual Report............................................................. 3-14
Statement of Financial Activities.................................................
15
Balance Sheet................................... . .
16
Notes to the Accounts...............................................-................. 17-33
Declarations and Scrutiny.
34-35
Glossary of tenns
CFB: Central Finance Board of the Methodist Church manages a Common Deposit Fund and
a series of pooled investment funds for Methodist entstses in Great Britain 2nd provides
investment advice to those entities.
Church: a group of members from fewer than 10 to more than 3(yJ
Circuit: a group of Methodist Churches near each other, typicalty be1￿￿en 10 and 30
CMTF: Circuf( Model Trust Fund
Connexion- The Methodist Church in GB which indudes the Head Office in London at
Methodist Church House. all Methodisl Oistricls, Circuts and Churches in Great Britain
District: a group of contiguous Circuits, usually betsveen 15 and 30
DAF: District Advance Fund
DPC: District Policy Committee
FRS: Financial Reporting Standard
HMRC: Her Majesty's Revenue and Custtjns
MCF: Methodist Church Fund
MMPS." Methodist Ministers. Pension Scheme
PASLEMC: Pensions and Assuran￿ Scheme for Lay Employees of the Methodist Church
SOFA: Statement of Financial Acttvities
SORP: Stalement of Recommended Pracb'ce
TMCP: Trustees for Methodist Church Purposes. the Custodian Trustee ofall Methodist Model
TTUSt property, including Legacies. Endowments and Accumulated Funds

BEDFORDSHIRE, ESSEX and HERTFORDSHIRE DISTRlCt ofthe METHODIST CHURCH
Year ended 31 August 2023
Trustees, Annual Report
Objectives and Activities
The Bedfordshire, Essex and Hertfordshire Methc#Jist District exists to setve the mission of
the Methodist Church of Great Britain. The District comprises 155 local Methodist churches
in these three counties, grouped into 12 circuits that are served by a ministerial team of
nearly 42.25 (full-time equivalent) presbyters and deacons.
The District Synod is the prinapal govemance body of the District. comprising the ministers
stalioned in the District plus a larger numbèr of lay representatives appointed by the circuits.
There are a number of District offi￿rS appointed to serve the work of the Synod in particular
ways. The vast m8jortty are lay and ordained volunteers, who undertake District
responsibilities in additSon to their other roles in ihe Church. The District officers are led by
the District Chair, who is a presbyier appointed to serve the District full-time. The District
employs part-time Safeguarding Officers, part-time Finance Manager, full lime District
Discipleship Enabler. two part-time personal assistants and District Property OffI￿r to the
District Chair.
The District serves the mlssion of the Methodist Church by supportlng the work of its circurts
and local churches and by exercising oversight over them. as specified under the
Constitutional Practsce and Discipline of the Methodist Church of G￿81 Bntain. Principal
Dlstrict activities include the deployment of ministers. ministerial development. continuing
training for probationer ministers. strateglc financial grants to circuits and local churches in
support of their misslon and ministy, and scruilny of govemance processes in the circulls.
The Distrtct Synod meets at least twtc& in each year to fuifil its govemance and oversight
responsibilities. As a registered charlty, the Synod takes seriously its responsibilities to the
Ch8rity Commbssioners and adhares closely to the wblished guidanc8 on public benefrt.
2. Achievements and Perforniance
During ihe church year ended 31 August 2023. the District Synod, together with the District
Pollcy Committee {OPC} acting as tts executlve b(Idy, has continued to discharge tts
governance responsibilities in accordance with the Constitutional Practlco and DisGipline of
the Methodist Church. In addition, the District Synod has pursued specific objectives in
accordanc6 With the priorities outlina in the Trustees, Annual Report for 2021-22.
The District Synod met in representative session (comprising ministers and lay people)
during the year to conduct essential business.. in September 2022, hosted by the Bishop's
Stortford Circuit-, in April 2023, hosted by the South Bedfordshire Circuit. The Synod met in
presbyteral session in March 2023, hosted by the Bishop's Stortford Circuit.
The District Policy Committee met four times during the year. In September 2022 and June
2023, the DPC met in person at the district office. In November 2022 and March 2023, the
DPC met via video conference. This pattem of M￿ting$ is intended to redu¢e travel costs
and carbon emissions in accordance wth the districl's environmental policy, which was
adopted by the Synod in September 2023.
The District environment21 policy commits the District to work towards attainSng the
Methodist Church's god of Net Zero by 2030. Accordingly, the DPC has revised the grants

BEDFORDSHIRE, ESSEX and HERTFORDSHIRE DISTRICtofthe M￿HODIST CHURCH
Year ended 31 August 2023
Trustees, Annual Report
policy to provide for grants to circuits and local churches for schemes to improve the energy
efficiency of manses and church premises.
In addition to the District Chairfs two part-time personal assistants based at the distrtct office,
the District has continued to employ two part-time safeguarding officers, a full-time district
discipleship enabler, 8 0.6FTE district property officer and a district finance manager (10
hours per week). Throughout the year, the district staff provided valuable support and
guidance to circuits and local churches in their respective areas of work.
Following the reloGalion of the district office in July 2022, this has been the first year in which
the District Chair and his personal assistants have worked frorn Ihe Peek Business Centre,
Woodslde, Dunmow Road, Bishop's Stortford. The office is conveniently located close to
Junction 8 ofthe M11 motorway and a 10-minute walk from the Distiict Chair's manse. The
office facilities are modem and spacious, allowing larger meetings to be held without the cost
of hiring additional meeting rooms.
All the circuits have met their financial assessment during the year with the result that the
District has not suffered an unexpected loss of income. Circuits and local churches have
mostly fully recovered from the effects of lost income from voluntary subscriptions and the
letting of premises caused by the Covid-19 pandemic.
The DPC, on behalf of the Synod, gave pemiission for six local churches to close during the
year. In all cases. these closures were due to an insufficient number of church members to
sustain their Sunday worship, mission, and governance.
The Methodist Conference meeting in Birmingham in June 2023 gave pemiission for the
Bishop's Stortford Circutt to be subsumed into the Herts and Essex Border Ecumenical A￿a
wtth effect from 1 September 2023. This represents a sensible rationalisation of governan
arrangements.
2.1 Plans for 2023-24
In addition to fulfilling its trustee responsibilitl8s and discharging its governan￿ functions,
the District Synod with the District Policy Committee acting as its executive intends to..
(11 Arrange residential meetings for Circuit Superintendents ￿[ce during the year, and a
residential retreat for ministers stationed in the District in the first 10 years of Iheir
ministry.
(2) Arrange an induction day for those ministers (presbyters and deacons) and probationers
new￿ stationed in the District in 2023.
13) Become only the second Methodist dI￿rICt to have achieved an Eco-church bronze
award.
(41 RevSew the District environmental policy.
151 Review the post of district property officer.
(61 Provide grants lo enable children and young people living in the District to participate in
the 3Generate youth event to be held in October 2023.
(7) Engage in a regional conversation with Ihe East Anglia District to find ways of working
together which will produce economies and lead to rnore effeGtive ways of supporting
circuits and local churches.
(8) Plan for the transition to a single fvll-time post of District Safeguarding Officer on the
retirement of one of the part-time safeguarding officers in March 2024.

BEDFORDSHIRE, ESSEX and HERTFORDSHIRE DISTRicf of the METHOD1￿ CHURCH
Year ended 31 August 2023
Trustees, Annual Report
Financial Review
During the year the District re￿iVed total income of £503k {2021-22= £467k) and dispersed
£693k12021-22-. £418k). To the resujting Deficit was deducted net unrealised loss of £-1 Ok
{2021-22= £-16k) on investments to produce a net deficit of £200k (2021-22.. an excess of
£32k). Total funds carried foNard are £1,338k {2021-22= £1,536k). It should be noted that
the unrestricted resetves funded the purchase cost of the manse {£500k in 20061 which is
now valued at £850k and, as a result, the unrestricted readily available reseNes total £279k
(2021-22.. £487k, on a like-for-like basis) after taking account of commitments to future
instalments of grant.
It should be noted that the deflcit of £200k has been largely a resutt of adjustments upwards
of short and long-teTm grant commitments by £167k and unrealised losses of investments of
£10k. During the year grants of £192k were awarded compared to £83k in 2021-22.
The trustees of the District have every reason to believe that the District is a going con￿rn.
principally because Circuits continue to meet their assessmenls and the Distrtct has
adequate reserves to cover a shortfall in anticipated income. There are no subsidiary
undertakings.
The Distrlct continues to hold the one freehold property being the Chairfs Manse in Bishop's
Storttord.
The District has the followng principal sources of funds..
Interest on investments
Levies on the Circuit Model Trust Funds of Circuits within the District
Assessments on Circurts within the District.
These sums are used to administer the District and to provide grants to Circuits, Churches
and individuals in the District so that they may embark on or Continue with projects that fulfil
the mission of the District by bringing more people to Christ or by providing facilities that
might enable this to happen.
3.1 Methodist Ministers, Pension Fund
Trustees are aware that the Methodist Ministers, Pension Scheme is treated as a group
defined benefrt plan. The net defined benefit cost is recognised by the sponsoring entity,
The Methodist Church in Great Britain, as there is no contractual agreement or stated policy
for charging the net defined benefit cost to individual entities, such as the District. The
District recognises a cost equal to its contributions payable for the period. Further details in
respect of these pension arrangements are disclosed in the accounts of The Methodist
Church in Great Britain.
3.2 Investmont policy and perfomiance
To comply with Methodist Standing Orders, monies for long term investment are lodged with
the Trustees for MethDdist Church Purposes ￿MCP). TMCP acts as custodian trustee for
all real eslate held by Districts and for all large (individually over £20k) bequests and for the
prO￿edS of sale of any property formedy owned by the District. These sums are invested in
unttised investments or held on deposit. The capital returns are close to tracking the

BEDFORDSHIRE, ESSEX and HERTFORDSHIRE DISTRICT ofthe m￿HoDIST CHURCH
Year ended 31 August 2023
Trustees, Annual Report
movements in the FTSE100 index. The income mirrors the deposit rates available
elsewhere. Both the Central Finance Board {CFBI and TMCP take into consideration social.
environmental, and ethical considerations, both negatively and posftively, in establishing
investment policy.
Short term deposits are lodged directty with Ihe CFB and attract good rates of interest
There are no benchmarks for the expected returns or appreciation on investments at TMCP
and CFB. It is the Districys policy to m8nage the cash and investment resources of the
District so that a rate of retum on Investment- both by way of dividend and capltal
appreciation- is obtained at least as good as market rate considering the District's low
appetite for risk.
3.3 Reserves pollcy
The District has a reseNes pollcy covering all Its unrestricted funds which is reviewed
annually. Although grants are made each year out of the District Advance Fund IDAF), f( is
recognised that some grants will be paid by annual instalment5 and that there will be
applications repeated in future years. The trustees seek to ensur6 that there is sufficient in
the DAF to meet these anticipated requests and show those sums payable In 2023-24 as
current liability and instalments due after the following year as long-lerm liabilities in the
Balance Sheet. At the year end the unspent DAF balance designated, but not committed,
for future grant-making amounted to only £15k.
The minimum level of the Genèral Fund Is such as to pay for six months, payroll costs, and
closing cos18 of staff redundancies, rent and the1Ske expenditure. At 31 Augusl 2023 this
sum amounted to £150k (2021-22.. £124k) and Unrestricted undesignaled reserves at £279k.
The trustees are, however, mlndful that future income from the Circuit Model Trust Funds
{CMTFs) is not secure and il is judged prudent to retain a buffer beyond the quantified need
of £150k. Furthemiore, some Clrcults may find it difficult to meet theSr fulure assessments.
As In some previous years, if the aggregate sum collected from the CMTFS is not all given
out as grants in the same year, there could be a return of levy to the Circuits. It is always
expected that the balance on the DAF will decrease, year on year. The existence of
substantial designated and undesignated reserves at Dlstrfct level should be considered by
Circuits wilhln the District when they consider Ihe need for their own reserves which we feel
continue to be stretched in this current period.
3.4 The mlx of funds
Thé reserves held at the end of the
ear were as follows..
2022-23
£k
2021-22
£k
Unrestricted funds
General Fund
District Advance Fund
Total unrestricted lunds
15
214
1,337
Rock T￿st
a restricted fund
151
156
District Disciple Enabler &Property Officer (a
designated fund)
55
43

BEDFORDSHIRE, ESSEX and HERTFORDSHIRE DisfRICT ofthe MEfHODIST CHURCH
Year ended 31 August 2023
Trustees, Annual Report
Total funds
Totsl unrestricted funds
Less.. Tied u
in freehold
1,337
850
ro
ert 1888ets
852
Total readll
avallable reserves
279
487
As a general policy Trustees have agreed to reduce the level of reserves gradually over the
foreseeable future and to do this either by awarding, in year, grants in excess of the amount
of th8 levies from the CMTFS and, possibly, by not increasing the circuit assessments by the
amount necessary to meet the budgeted costs and to maintaln the rèservès. The Trustees
will continue to monitor how Ihls plays out during the post Covld-19 pandemic period.
All funds are separately invested either with CFB or TMCP. No money is directly invested in
property, securities or other forms of inveslment.
The year-end financial position of the District is healthy in that its resources are not only
sufficient to meet future known liabilities but also sufficient for the District to carry out its
plans for the following year.
3.$ Purposes of the funds
General Fund.. thls provides a reserve In case of major unforeseen expenditur8 In
8dministerlng the District.
District Advance Fund.. this provides much-needed grants to assist Circulls, Churches and
indwiduals as well as Ihg District in its work, much of which is wlth the wider Communlty.
Rock Trust (a restricted fund).. the trustees are able to spend the income and they do so
every year. 11 provide5 financial help to young people in part of the District and elsewhere
who wlsh to attend residentl81 events.
Benevolence Fund.. this is used to provide small sums of money to ministers and lay people
In the District where it is believed that a financial gift would help relieve stress, of whatever
form. The sums paid out in benevolence durlng thg year exceeded sums received from
donor organisations speclflcally for benevolence in the same period. When the restricted
fund was fully dispersed, benevolence payments were made out of the general fund.
Designated Fund-This is an annual grant awarded to the District by the Connexion and
District Grant Team on a 1..1 basls until February 2023 and from then on for the next three
years to be wholly funded by the District Grant Team, for the employment of the District
Discipleship Enabler. There is also a grant frorn London Mission Fund for the employment of
the District Property OffI￿r for two years which began in 2022.
3.6 Collaboratlve arrangements with connected charities
One of the District'8 main sources of funding was the assessments obtsined from each
Circuit within the District based on the membership and staffing levels of the Clrcuit and this
was used to defray most of the cost of administering the District. This sum amounted to
£125k {2021-22- £127k).

BEDFORDSHIRE, ESSEX and HERTFORDSHIRE DISTRicf of the METHODIST CHURCH
Year ended 31 August 2023
Trustees, Annual Report
Each year the Dlstrict is allocated a sum by the London Mission Fund (LMF). In 2022-23 this
amounted to £56k {2021-22'. £56k) which can be used to pay for or contribute to the cost of
certain activities within the Districl. This sum is not remitted to the District and does not
appear in the accounts of the District because the District acts 8s agent for the LMF.
Instead, the District nominates some grant applications which can be met by the LMF and
passes thes8 to the LMF so that the LMF can pay the grant directly to the grantee. Grants
were awarded lo various projects around tt)e Distrlct.
The District also obtained from each Circuit with a reserve, known as a Circuit Model Trust
Fund ICMTF), a levy based on Ihe slze of the Circuits, CMTFS at the start of the connexional
year (01 Septemb6r). In 2022-23 this sum was £131 k12021-22.' £108kl and was credited to
the District Advance Fund. In addition to this figure there were General Re￿ip1S of 1 Ok
received during th8 year to bring the figure to £141 k. Furth8rmor8, £32k was received for
W8rm Sp8ces Initiative grants under the Designated Funds
The District holds no funds as custodian truste8. It does, however, quarterly rec81V8 from
Circuits within the District the Circuils, contributions to the Methodist Church Fund {MCFI.
These sums are collected as agent for the MCF and are passed to the MCF later in the
same quarter. Funds received by the District as agent are not recognised as income or as
an asset in the flnancial statements because th8 frjnds are not within the District's control.
No fee is eamed in respect of this agency arrangement and the District incurs no cost
through provldlng this arrangement.
Trustees, Responsibilities
For each financlal year ending on 31 August the Trustees are required to prepare financial
statements that give a true and fair vlew of the District's financial activities durtng the year
and of its financial positlon at the end of the year and to prepare an annu81 report for that
year. In preparing these financial statements, the Trustees have..
selected suitable accounting policies and applied them consislently using the
accruals method
madejudgements and estimates that are reasonable and prudent
followed the applicable SORP and accounting standard, SORP{FRS102) as updated,
in¢luding FRS102
adopted the going concern basis.
The Trustees are responsible for keeping proper accountlng records whlch di8close with
reasonable accuracy at any lime the financial position of the Distrlct and enables them to
ensure that the financial slalements comply with the law. They a￿ also responsible for
Safeguarding the assets of the District and ensuring their proper application under charty
law, and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
The Trustees are responsible for the maintenance and integrfty of the corporate and financial
informalion included on the District's website. Legislation in the United Kingdom governing
the preparation and dissemination of financial stalements and trustees, reports may differ
from legislation In other jurisdictions.

BEDFORDSHIRE, ESSEX and HERTFORDSHIRE DISTRICT of the METHODIST CHURCH
Year ended 31 Au8USt 2023
Trustees, Annual Report
Structure, Governance and Management
The District is an unincorporated associatlon and is governed by the Methodist Church Act
1976. the Deed of Union and the Model Trust Deeds ofthe Methodist Church and was
registered wlth the Charity Commission on 1 Febru8ry 2010.
5.1 structure
ClrcuSts are groups of Churches.. Circuits pay the stlpends of most minlsters and may employ
lay (unordain8dl staff to SOTve the Churches in the Clrcuit., most decisions are made at or
ratified by the half yearly Circuit Meeting. A District is a group of contiguous Circuits and
makes its decisions at the half yearly Synods. The Methodist Conference meets once each
year and is the supreme governing body in the Church.
Overall control rests with the Methodist Conference.
The Connexional Office implements decisions made by Conference and Is also
responsibl6 for the stationing of presbyters and deacons (collectively known as
ministers) in individual Circuits within the District.
Connexional decisions are passed to the Chair of the District and th8 appropriate
officers of the District for implementation.
The District passes control down to Circuit level for local implementation by the
Superintendènt Minister, ministerial staff and Circull Stewards, and authority Is
delegaled lo the Circuit Meeting for certain matters.
The Circuit Meetlng passes control down to Church Counclls for local implementallon
by the presbyter, the Church Stewards and other offi￿[S, and aulhority is delegated
to Church Councils as Managing Trustses.
5.2 Purpose of the Dlstrfct
The Dlstrict is an expression. over a wlder geographical area than any Circuit, of the
Connexional character of the Church.
The purposes of the Melhodist Church are and shall be deemed to have been since the date
of the union the advancement of..
the Christian faith in accordance with the doctrinal standards and the disclpline of the
Methodist Church, and
any charitable purposes for the t(m8 b8ing of any Connexional. District, Clrcuit, local
or other organlsation of the Methodist Church, and
any charitable purpose for the time being of any society or institution subsidiary or
ancillary to the Methodist Church, and
any purpose for the time being of any charity b8ing a charity subsidiary or ancillary of
the Methodist Church.
The primary purpose of this District is to advance the missSon of the Church in Bedfordshire,
Essex and Hertfordshire..
by providing opportuntties for Circuits to work together and support each other, and
by offering to Circuits resources of finance, personnel and expertise.

BEDFORDSHIRE, ESSEX and HERTFORDSHIRE DisfRicfofthe MEfHODIST CHURCH
Year ended 31 August 2023
Trustees, Annual Report
The District serves the Local Churches and Circuits and the Conference in the support,
deployment and oversight of the various ministries of the Church, and in programmes of
trainlng.
5.3 Governance
The District operates wSthin a statutory framework of regulation and seeks to ensure that it
follows Methodist Standing Orders. It relies on the Connexional Office al 25 Tavistock
Place, London WC1 H 9SF to provide guidance on changes that could affect the Dlstricl.
The members of the Dlstrlct Pollcy Commlttee IDPC) are annually appointed by a vot8 of the
Synod for a continuous term not nomially exceeding six years. The Chair of District is ex
officio chair of the DPC. When a position becomes vacant on the District Policy Committee.
nominations are invited from ministers and lay members of Circuits within the District. The
Chair of the District then share8 Wlth nominees whal the roles involve. If they wish to be
considered for a role, their names and reasoned statements are tak8n to the DSstricl Policy
Committee and the District Synod for appointment. Members may be either ministers or lay
people attendlng Churches in the area covered by the District
The District Policy Commtttee nomially meets four times each year and deals wlth roulSne
and exceptional matters. It oversees th8 work of the Grants Committee, finance, property,
the District office, the District manse, slalioning of ministers, safeguarding, aulhorisalions to
presldeiat communlon, and extensions lo local preacher tralning. It also lialses wlth the East
of England Learning Network.
5.4 Re8pon81bllltles of the Dlstrlct Pollcy Commlttee
to fotmulate and promote pollcles whlch wlll advance the mlssSon of the Church In the
Circuits and Local Churches and, in particular, to supeNlse the use of resources of
personnel, propety and finance and to assist Local Churches and Circuits having
exceptional problems
to encourage inler-circuit and ecumenical co-operation
to act in an executive capacity in matters remitted lo the Committee by the Synod
to keep within ils puNiew all District concerns not dealt with elsewhere
to contribute and respond, as th8 Gas8 may be. to the development of Connexlonal
policies as reflected in the work of tha Conference and the Melhodlst Councll, and to
carry out its other responsibilf(les with any such development in mind
to be aware that the stipend of the Chair of the Disknct is set- currently by reference
to average wages and the change over a year in the Consumer Prices Index- by the
Methodist Conference as for all ministers within the Connexion
constantly to be aware of the public benefit guidance issued by the Charity
Commlsslon.
iv
vi
vll
io

BEDFORDSHIRE, ESSEX and HERTFORDSHIRE DISTRICT of the MEfHODIST CHURCH
Year ended 31 August 2023
Trustees, Annual Report
Reference and Administrative Details
Name ofthe charlty
The Bedfordshire, Essex and Hertfordshire District of the Methodist Church sometimes
abbreviated to 'BEH District,.
6.2 Charlty regl8tratlon number
1133921, registered In England and Wales
6.3 Prlnclpal Offlce
H17. Peek Business Cenlre
Woodside, Dunmow Road
Bishop's Slortford
H8rt8 CM23 5RG
01279 657 195
www.behdistri
.uk
6.4 Chalr of tha Dlstrlct
Rev Dr David M Chapman from 1 September 2016. Reappointed 1 September 2022.
6.5 Secretary of the Synod
R8v Zena Smith appointed from 1 September 2022.
6.8 As8iStant Secretary of the Synod IProsbyteral)
Rev Caroline Weaver was appolnted 01 September 2021.
6.7 Dlstrlct Trnasurer
No Replacement has yet been appointed but Mr Nlchodimus Kawadza was appointed the
District Finan￿ Officer on 1 September 2019 and later to District Finance Manager on 1
April 2022 to look after all the Dlstrlct's finance activities.
li

BEDFORD5HIRE. ESSEX and HERTFORDSHIRE DIStRI￿Ofthe METHODIST CHURCH
Year ended 31 August 2023
Trustees, Annual Report
6.8 Names of trustses
The following served as trustees throughout part or all of the year 2022-23 or were trustees
at the time of this report being approved=
Mr Bob Butcher (Grants Se¢retary). Appointed 01 September 2007
Rev Or David Chapman ex officio (Chair. ex off￿10). Appointed 01 September 2016.
Reappointed 01 September 2022
Mr David Germany (County Representative Beds). Appointed 01 September 2011
Rev Mark Hammond (County Represenlatrve Herts). Appointed 01 September 2017
Rev Zefta Smith èx (Synod Secretsryl. Appointed 01 September 2022
Miss Marion Mear (Secretary to DPC)- Appointed 02 January 2018 to 31 August 2023
Mr Keith Norman (Lay Stationing Representative). Appointed 27 April 2013
Rev Tom Osbom8 {Ecum8nical Officer to Essex). Appointed 01 September 2017
Rev Rachael Hawkins {Depuly Chair of the District). Appointed 01 September 2022.
Rev Chris Sandy {County Representstive Beds). Appointed 18 September 2021.
Mrs Jenny Harris {County Representative Hertsl. Appointed 01 September 2020.
Mr Steve Watson (District Propety Officer). Appointed 4 January 2022.
Rev Christine Preece (Synod Elected Member-Essex). Appointed 17 September 2022
Mrs Shella Pollard (Methodist Council Representatwe). Appointed 01 September 2022.
Rev David Jebb (Ecumenical Officer Hertfordshire). Appointed 01 September 2022.
Mrs Ann Howlett-Foster (Eastem England Leaming Ne￿ork Regional Officer). Appointed 15
March 2022 to 31 August 2023.
Mr Stuart Watkins (Learning and Development Officer). Appolnted 15 March 2022.
Rev Cassandra Howes {Ecumenical Officer lo Beds). Appointed 1 September 2023.
Mrs Angela Brydon {Districl DisCi￿eshiP Enabler). Appointed 1 September 2023.
Mr Steve Rogers {Secretary to DPCI. Appointed 1 September 2023.
Most truste8s attended all meetings of the DPC to vthich they were entitled to attend in the
year and the attendance rate for all 17 trustees who served throughout the year and all four
meetings of the DPC during the year was 88%12021-22: 86Y.>.
The Managing Trustees for the District are the members of the District Policy Committee.
No trustee claims exemption from disclosure of his or her name here.
6.9 Chalr's PAS
Miss Carol Griggs & Mrs Sarah Sutherfand
6.10 Bankers
HSBC plc
Town Centre
Dane Street
Stevenage
Herts
SG11BY
Central Finance Board of the Methodisl Church
9 Bonhill Str88t
London
EC2A 4PE
12

BEDFORDSHIRE, ESSEX and HERTFORDSHIRE DISTRICT ofthe METHODIST CHURCH
Year ended 31 August 2023
Trustees, Annual Report
6.11 Investment managers and custodian trustees
Trustees for Methodist Church Purposes
Central Buildlngs
Oldham Street
Manchester
M1 1JQ
6.12 Independent Examiner appointed 16 September 2014
Vlncenl Chandler FCA FCCA of Moore Green, Chartered Accountants
22 Friars Street
Sudbury
Suffolk
C010 2AA
Approval8
The Trustees, Report and the Financial Statements were approved by th6 Dlstrict Policy
Committee on 7 2024 and were, for information, presented to the Synod on
2024.
Rev Dr Davld M Chapman (81gned)
Rev Zen8 Smith (Signed)
Rev Dr Davld M Chapman
Chair of the District
Rev Zena Smtth
Synod Secretary
Date..
Dale..
/2.3.ZOa<.
13

BEDFORDSHIRE, ESSEX and HERTFORDSHIRE D15fRicf of the METHODisf CHURCH
Year ended 31 August 2023
Trustees, Annual Report
Financial Statements
The Financial Statements comprise:
the Statement of Financial Activities for the year ended 31 August 2023 (page 15)
the Balance Sheet as at 31 August 2023 (page 16)
the Notes to the Accounts (pages 17 to 33).
14

BEDFORDSHIRE, ESSEX and HERTFORDSHIRE DIStRicf of the M￿HoDIST CHURCH
Year ended 31 August 2023
Statement of Financial Activities for the year ended 31 August 2023
Distii¢t
Advance
tothe
General Fund
FLtnd
cGourrt¥ Iunrestrlctedl IUnr68trlctsdl
Ds•lgn8tèd Re8trlct8d
Funds
Funds
Totsl
2022-23
Total
2021.22
In¢om& and End0￿￿ent81rom'.
l Dorbatlon8 and legaclos
100
100
2 Income from Investm?nt•
9,471
20,400
1.(KJ8
30,GO&
7,034
3 In¢om• from ¢haritabJ• a¢tfviti
A$6e8$m&nt8 on ￿T¢￿ts
125.013
125.013
127.033
From Ctrcull Model Tru81 Funds
500
141,142
32.000
3,846
177.288
129,283
42,740
Conlrfbullon to the c051 of Ihe Chalr
46,723
45.723
CorbwIMal Advar￿a & ProFfjty Fund
83,286
&3.286
118.477
Other
1.087
40.000
41.087
43,628
9 Totsl Incofflo
73,000
-4694...._ 5.Q3,4Qg.
Exp¢ndltur• on ¢h•rllabh a¢tlvlll¢•:
10 Grant8 and donatlons
2,089
358.904
32.000
302.993
138,116
11 Salarf8$ and asscclaled cost8. Inc ChBlr
IZ Propety
13 Offlce expen8ei
14 Synod8. commlltees, Confer¢r￿￿
IS Olhar ouigolnu8
220.130
220,130
32,488
192,613
27.488
32.486
14,497
1,803
4,884
20.844
26,489
10
11,320
11,320
12,381
15.130
15,130
23,387
16 Totsl 8xp8ndltur•
296,682.
360,867
692,903
17 Not unre8118èd ggln• on Ilxed as80ts
17 invo8th1onts
.6,249
18 N•t Income
-116,Y38.
31,&9_
19 Tiqn81ofB botsYe8n lund
13
111300
-83.300
-28.0th)
20 Net rnovement In funda
?,rf9￿ .199,039
.199,698
R4¢ondll•tlon of fvnd$:
21 Total fvnd$ LYowJhl fomord
1 123 009
214,220
168 318 1,SJ6 096
1.504,127
22 TotÈl lundj carrtad lomrd
1.115,599
161.069 1.336.398
1.53&.096
15

BEDFORDSHIRE. ESSEX and HERTFORDSHIRE DISTRICT of the METHODIST CHURCH
Year ended 31 August 2023
Balance Sheet as at 31 August 2023
Notes
tg ¢h*
Accounts
DlÉtriLt
Advancè
Fund
General
Fund
De&lgnated
Fund
Restrl¢t8d
Fund
Total
3110812022
A Fixed assets
b Tangible fLYed assets
14
851,31
851.314
851,972
In%Estments TMCP
15
125.397
551.090
151,069
827,556
Total ftxod aB8ets
976,711
561,090
O ￿$].069
1,67L870
1,718.664
Current assets
Deblor5 and Prepayments
le
16.498
16,498
9,284
G Central Finante 8oaTd dep05tts
h Cash Bt bark
17
126,118
8,544
54,549
180,668
186.633
3,991
17
Total currenta55Èts
161.161
FA549
20S.710
191908
Less.. Currerrt Ilabllbtl88
Creditors due in under one year
k Granis payable in 202>24
Total current IlabSlltt95
18
12.273
12.2n
316.109
13,219
217,257
230,476
19
316.109
316,109
12,273
328,382
Nat currentas8etslllablllllos
16.109
-122,67? j
40,5S6 1
p Yotsl Hs88ts less CUTrert Ilabllidos
1,114599
21.8,981
151.Q69
1,556,198.]
1.68B,096
Les.. Long tsrm Ilabllltles
Idu88ft8rmoTe than one y8arl
Grants payable from 202425
219,800
219,800
152,OC¥J
Net a888ts
1,115,599
151,069
1,336,398 5
1.13B,D96 1
Funds of the Dtstrlct
Gw)ernl lunrestrttsrD
DL8trfrJ Advance FurKJ lunreslrkledl
20.1
1.115,599
1,115,599
15,181
1,123,009
214.219
15,181
TotHI unrestricted fund8
1.130.780
1,337,228
Destgnated FwK15
21
54,549
54,549
42.549
Reslrfctsd Fund
21
151,Cfjg
151,069
166,319
Total Funds
1,114599
UrKlertr* althority ofts thjstees g￿en a¢lh•rmeellng on
1@1.969 1,336,39B
1,536,0gF |
Signed by Rev Dr Da￿￿ M Chapman, Chalr ol D￿trfl*
a￿1 s￿ryed by Rovzena Smllh. Synou Secretsry
Date ofsigning
t￿16 of slgnir
JJ 18ll•
17.3.202¥.
16

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DISTRICT of the METHODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
Basis of Accounting and Accountlng Policies
Accounting standard
The financial statemenls have be8n prepared in accordance with SORP(FRS1021 as
updated, being the current version of Accountlng and R8porting by Chan-t￿s.. Statgment of
Recommended Pr8Ctice. See also v Accountlng framework, below.
Public benefit entlty
The Bedfordshire, Essex and Hertfordshire (BEHI District meets the definition of a public
benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost
or transactlon value unless otherwise stated in the relevant accounting pollcy note{s) below.
Ba818
Th858 accounts have b8on prepar8d on the basis of hlstorical cost except that investments
are shown at their market value at the end of the year. The a¢cruals basis has been used
and trustees present accounts th81 show a true and falr vlew of the District's financial
position and activities.
Contenl
The financlal information presented Is relevant, r81iabl8, comparable and complete. Where
esllmates are used these are based on experience, research and judgement. The accounts
are expressed in £Slerling, rounded to the nearest pound. Rounding differences should be
Ignored. Where the content of this year's accounts Ss dlfferent from that of the previous year,
the comparative year's numbers have been adjusted and restated to be in the same format
and on th8 sarne basis.
Accountlng framework
The financial statements hav8 be8n pr8pared under thè Charities Act 2011 in accordance
with the 2014 verslon of Accounting 8nd Reporting by Charities.. Statement of
Recommend8d Pr8Gtice [SORP(FRS102)] as amended, with the adoption of Sectlon 1A of
Financial Reporting Standard 102, in replacement for the SORP'S 2005 version specified in
its related 2008 Regulations and in accordance with the 'true and falr override, provision
contained therein.
Golng concern
To the best of their knowledge and belief the truste8s confirm that there are no material
uncertainties that would call into question the District's financial viability for at least 12
months from the date of approval of these accounts.
vll
Consolldatlon
The District oversees the work of ministers (presbyters and deacons). and lay workers in
Churches and Circuils within the District but has no power to control Circuits or Churches,
ministers or lay workers except in extrem8 circumstances, none of which applied in the year.
For this reason. the financial statements of Churches and Circuits within the Dlstrict are not
consolidated into these financial statements.
Income recognition
Income is brought into account when it is more likely than not that the economic benefit of
the income will be forthcoming. No attempt is made to measure the value of services
donated by volunleers. Details of how the contribution to the cost of the District Chair has
been determined appears in Note 4. A slmilar figure appears in the Expenditure at Note 7.
17

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DISTRICT ofthe M￿HODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
Individual amounts categorised as OtherinGom8 in the SOFA will be shown separately if
they are considered material.
The District acts as agent in three matters..
the collection of quarterly assesstnents from ¢ircutts which are paid to the MCF.
the payment of expenses of delegates from the District to the Methodist Conference.
These items are shown in the accounts-see Note 5.
the collection taken at the Spring Synod on behalf of the Methodist Ministers,
Children's Relief Association.
In all these matters the transactions are not reflected in the SOFA because, in acting as
agent for the MCF, there is no obligation on the District to make up any shortfall in
assessments from Circuits. Sums received as Circuit assessments cannot, therefore, be
recognised as income in the District as they are the income of the MCF, not of the District.
The value of time donated by volunteers is not recognised. Further information on this matter
is provided in the Trustees, Annual Report.
Expenditure
This is recognised when incurred, regardless of the date of payment. Liabilities are
recognised as soon as there is a legal Dr constructive obligation Gommitting the District to
pay out reSoUr￿S and that payment becomes probable. Until then, any material contingent
liabilities are noted.
Grants
Grants are made annually even when an application is for a recurrent grant over more than
one year. A satisfactory report of substance from the individual or grantee body on the
previous year's activities and outcomes is critically reviewed by the Grants Committee and Is
ne￿SSary to trigger payment of any further instalment. Grants that are payable in the future
and were committed at 31 August 2023 are shown on the Balan￿ Sheet either as a current
liability (where the grants are payable by 31 August 2024) or in Long Tem Liabilities lif
payable after 31 August 20241.
xi
VAT
Since the District is not VAT registered, expenditure is inclusive of VAT where charged by
the supplier.
Tanglble fixed assets
These are capitalised if they can be used for more than one year, and individually cost at
least £1000. For the current year the property is shown 8t its revalued amount. No
depreciation is provided because the trustees consider the residual value of the manse
building is not less than cost and the depieGiation would be immaterial. The property has
been reviewed for impaimient and none is provided.
Furniture and Fittings has been depreciated at 200/0 on a straight-llne basis.
xill
Investments
The investments are in monetary assets and are held by the Trustees for Methodist Church
Purposes (TMCP) as custodian trustees. The valuations, at market value, are those
provided by TMCP. The unrealised gainsllosses arising on investments at the end of the
year are shown as incomelexpenditure in the SOFA and in Note 22 below.
18

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DISTRicf of the METHODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
xlv
Debtors and Credltors. Bank and Cash
Debtors are Stated at the amounts owed to the District or prepaid by the District. Credttors
are initially recognised at settlement Bmount after any trade discounts, where normal credtt
terms apply. or at Ihe amount advanced to the District. Subsequently, creditors that are
current liabilities are measured at the cash or other consideration expected to be paid. The
liquid funds of bank balances and deposit 8ccount balances ar& shown at the realisable
values.
xv
Loans
Where concessionary loans (i.e. free of Interest) are made to {or received by) the District to
further its charitable purposes, and are repayable after more than one year, they are initially
recognised at the amount paid (or received), with the carrying value adjusted in subsequent
years to reflect repayments and any accrued interest, adjusted for any impairment, if
necessary.
ere there Is obJective evidence of impairment, an immediate Impairment loss is
recognised in the SOFA. Subsequent reversals of an Impairment loss that objectlV81y relate
to an event occurrlng aftér the Impairment loss was ￿cogniSed. are re¢ognised immediately
in the SOFA.
xvl
Mothodl8t Church Fund
The Distrlct acts as agent for the Methodist Church Fund IMCF) by collecting Its
assessments on Circuits and does not, therefore, include the assessm8nts Iri the SOFA. If a
Circuit is late in paying its MCF assessment lo the District but such sum is received before
the quart6riy transfer to the MCF, the amount paid late wlll be shown as a debtor in the
Distrtct's accounts.
xvll Funds
The trustees have adopted a policy ft)r all unrestrlcted reserves whlch is that, over the
medium term, there should be a gradual diminution In the balance in each fund. This
includes all unrestricted reserves (the General Fund and DAFI but not the restricted fund8
being The Rock Trust Fund and the Bènevolence Fund. There is no Endowment Fund.
XVEII Chalr's man8e ¢08ts
The District is reqtsired to provlde resldential accommodation for the Chair and hls famlly
Thè District bears the cost of repalrs, malntenance, buildings Insurance, Council Tax and
water charges for the Chair. Note 8 below discloses the aggregate cost to the District of
these elements.
Assessments on Clrcuits
The District is made up of the following Circuits..
North Bedfordshire
South Bedford5hire
Colchesler
Tendring
Chelmsford
Soulhend and Leigh
South Essex
Herts and Essex Border Ecumenical Area
stAlbans and Wewn
Wesl Hertfordshire and Borders
North Hertfordshira
Bishop's Slortford-until 3110812023
344
34-7
34-10
34-11
34-12
13
34-14
34-15
34-18
19

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DISTRicf ofthe METHODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
All Circuits paid their assessments to the Dlstrlct and to the MCF during the year. An
assessment on Circuits is annually detemiined by Districts by reference to the number of
stsff {both stipendiary and lay workers involved in mission) in the Circuits and the number of
Church members but may also take into account a Circult's ability to pay.
Contributions to the Methodist Church Fund (MCF)
In additlon to the assessments on the Circults to help defray the costs of running the Distrtct.
the District acted as agent for Ihe Melhodlst Church Fund whlch levied assessments on the
Circuits in thls District totalllng £497k (2021-22.. £500kl all of which were collected and paid
over to the MCF in the year. No balance was held at the end of the year,. no fee is received
for this service which is performed at n8arly nil cost to the District. These sums collected for
and remitted to the MCF do not appear elsewhere In these financial statements.
Cost of Chalr and Trustees
The Chair of District chairs meetings of the District Policy Committee IDPC}. The members
of the DPC are the trustees of the District. The stipend, employer's NIC and employer's
Pension contribullons of the Chair of District are paid by the Methodist Connexion. The
Chails other costs are met mostly by the Distrfcl,
2022-23
2021-22
Stipend of Chair of Dlstrfct, Rev Dr David Cha
Employer's National Insurance Contributions
er's
ension contributions
District Chair Allowance
Com in Mlsl Allow
Once off Grant
Cash cost
aid b th8 Connexlon
Chair's ex
enses
Total cost
man
26,928
3,644
7,243
25,824
3,343
8,947
176
171
see SOFA
42,740
7,314
Slnce the stipend-related costs above (i.e., £45, 723., 2021-22.. £42.740) are borne by the
Connexion, they appear both in Ihe Income of Ihe District and the Expenditure of the District
(See Note n. The aggregate expenses of the Chair's accommodation were £7,314 (See
Note 8) making the total cost of his emoluments £53,037 (2021-22.. £48.862). The Chair of
District is the sole paid key management person and Is supported by members of the DPC.
No accrual is made for the Chair's entitlement to a sabbatical as he would continue to be
paid during his sabbatical and Ihere would be lrttle additional cost incurred by those taking
on Ihe Chairfs responsibilities In the short temi.
20

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DISTRICT of the METHODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
4.1 Payments to trustees
It is District policy to off8r to reimburse members of the District Policy Committee and others
involved in the administration of District affairs for expenditure properly incurred in carrying
out their duties. The Chair of the District undertakes the primary executive role within the
District. Apart from the Chair of District and the District Property Officer no member of the
District Policy Committee was in receipt of any payment for work undertaken on behalf of the
District. although certain travelling and administration costs were reimbursed whenever this
was requested.
One member of the trustees is an employee of the Dislrict. Travel expenses have been
reimbursed to some 6 {2021-22- five) trustees Imembers of the District Policy Committee
{DPC)I who, in aggregate, have received the c05t of travel incurred in attending meetings of
the DPC and this amounted to £285 (2021-22: £391).
Other Income
The District does not undertake fundraising for its own purposes, other than as noted below.
other income1£1,087 (2021-22- £3,628)] in the SOFA includes-
2022-23
2021-22
From MCF for costs of delegates from BEH attending the
annual Methodist Conference
893
1,99g
Thorley Parochial Church damage deposit reftjnd
HSBC Refund
110
1,564
65
83
Total
1,087
3,628
Each year the District Synod invrtes donations from the members of Synod for the Methodist
Ministers, Children's Relief Association. The amount donated and paid over in the year was
£49 (2021-22: £0).
Designated Fund-A grant of £40,000 was received from the London Mission Fund for the
employment of the Distri¢t Property Offi￿r.
21

BEDFORSHIRE. ESSEX and HERTFORDSHIRE DISTRICT ofthe METHODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
Grants and Donations and Related Support Costs
Grants and donations of £392.993 were made during the year {2021-22.' £136,116 In year).
2022-23
2021-22
From General Fund
Benevolence
Other
In year grants
Increase in liabilities
Rock Trust
49
2,040
192,252
166,652
258
2.089
From DAF
132,968
358,904
From Restricted Funds
2,890
From Designated
Funds
Wami Spaces Grants
32,000
32,000
Total
392,993
136,116
The sum ofthe grants paid in the yearthrough the DAF was £192.252 (2021-22= £83.1551.
Adjusting for increase in grant provision of £166.652 gives us a total figure of £358,904
shown above.
6.1 Expendlture on charltsble actlvltles through the Dlstrfct Advance Fund
This fund le￿iVeS formulaically determined contributions from the Circuit Model Trust Fund5
held by Clrcuits within the District and redistributes the monies to grantees in the District
through relevant grants as assessed by the District Grants Committee. During the year the
following grants were made..
2022-23
2021-22
2022-23
2021-22
Grants 44,476
Returns
Net
To Churches
For
Projects
30.057
12.688
Grants
Returns
57,460
85.879
To Circuils
Fof
Ministy
Rel
PIA
N?t
Net
To Institubons
101,936
92,018
3,000
89,016
1,300
1,300
192,252
32,788
For
ui
ment
Grants
Returns
Net
Grants
Nel
To others
Other
76.316
5.307
46.647
To indwiduals
4.320
83,155
Total
192.252
83.165
The income ofthe ftjnd was £244,828 (2021-22.. £244,312) during the year. The charge to
the SOFA is the sum paid in grants during the year1£192,252,' (2021-22.. £83,155)] add the
upltft in the aggregate liabilities (current and long term) for ftjture instalments of grant
1£166.652 (2021-22- £49,813)] to £535,909 (2021-22.. £369,257).
22

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DisfRICT of the METHODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
Designated funds received of £32,000 even though shown separately, were received
through District Advance Fund.
An amount of £82,000 (2021-22.. £50,549) was used ￿ntrallY within the Di8tricL
The Grants Committee is aware that grant applications must demonstrate public benefit.
The support costs for grant-funding to third parties are insignificant (principally becaus6 the
secretary of the Grants Committee is a volunteer and undert8kes the vast majority of this
work) and are not separately disclosed.
Salaries and Assoclated Costs
Gross salaries paid to six part time and one full time employees12021-22.' seven) were as
follows..
2022-23
2021-22
Gross
Employer's National Insurance Contributions
Employer's pension contributions to defined contribution
Schemes and death in service benefrt
Total costs of 712020-21: 6)6xpart time&1xfull time
staff
Cost of Chair
CFB char
es
TPT DC Life Assurance
rentl￿ShI
levies
Total staff c03ts
142 201
10,734
12g 961
8,723
20,523
10,261
173,458
45,723
148,945
42,740
see Note 4
247
702
220,130
246
632
192,613
Totsl weekty contracted hours for 6 part time staff (2022: seven)
And one full time staff
148
148
No employee received employee benefits that totalled more than £60,000. There is no
accrual for holiday pay as it is immaterial,. the holiday year ends on 31 August. All staff are
paid at or above the living wage.
Two of the six part time employees were engaged exclusively in safeguarding matters,
provided secretarial assistance at the District office and one dealt with all financial matters.
One part time staff dealt with propety matters in the District. One full time staff was the
District Discipleship Enabler.
7.1 Penslons
Most ordained presbyters and deacons are members of the Methodist Ministers, Pension
Scheme (MMPS). This is a defined benefil scheme. The Supreme Court held in 2014 that
Methodist ministers (which term includes presbyters and deacons) are not employees of the
Church. For simplicity, however, when dealing with National Insurance Contributions and
pension contributions, the terms 'employerf and 'employee' are used as they would be in an
employing bo(ty.
23

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DISTRICT of the METHODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
On the other hand, lay eTnployees are contractually employees and have the option of
joining the Pension and Assurance Scheme for Lay Employees ofthe Methodist Church
(PASLEMCI. This is a defined benefit scheme. and the employing Churches and Circuils
contribute as employers to Ihis scheme. All our employees contribute to pensions schemes
not administered on behalf of the Methodist Church. The BEH District has re￿IVed from
The Pensions Regulator an acknowledgement of declaration of compliance in connection
th the automatic enrolment duties.
The Connexion accounts for both Methodist pension schemes and shows the figures in the
annual Methodist Church in Great Britain accounts. The MMPS is in deficit but a plan for
removal of the deficit is being implemented. It would be drfFicult to determine the liabilty that
could fall on the BEH District and no attempt has been made to atiempt this valuation.
Property Costs
2022-23
2021-22
District office, rent and services
Chairfs manse
Total
25,172
7,314
32,486
21,344
6,122
27,466
Office Expenses (General fund) and TMCP charyes
2022-23
2021-22
Printin
osta
Tele
hone
Insurance
Safeguarding
Inde
endent examination
Office relocation and rtitionin
Other costs
TMCP Char
es
Total charyed to General Fund
TMCP char
esl
ments to Trustees
Total
e and statione
2,201
3.306
1,489
2,297
2,619
3,559
1,437
3,301
990
10,424
costs
362
14,497
6,347
20,884
24,668
2,197
26,489
Included in the other costs of £3,652 are website management costs of £831, Laptop data
transfers costs for £180, Districl Office eleclrical works and plumbing repair8 of £1,171,
Shredding fees for £165, District Office Stort Blinds and Shutters for £668. purchase of
District fans for £190, Norwich Books and Music for £237 and the rest on miscellaneous
expenditure.
24

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DIThICT ofthe METHODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
10 Synods, Committees, Conference
2022-23
2021-22
Synods& Committees
The Methodist Conference
Conference expenses reimbursed
Chair's travel
Dislrict Poli
Total
3,049
3.053
893
6,209
1,999
7,075
234
12,361
Committee, as char
11,320
11 other Outgoings
2022-23
2021-22
Trainin
Olher costs
Dgpreciation
Dlstrict ex
enses
Professional services
Total
10,522
3,253
657
698
13,772
3,993
657
4.965
23,387
16,130
Professional services relate to all the fees for the new District Offices lease and the break
notice fees for the Stansted offices.
Included in the other costs of £3,254 are expenses for accountlng software expenses (£180),
Finance costs {£484), District Discipleship expenses (£1,258), Propety Officer expenses
{£1,204).
12 Investment Management
During the year, the District paid £6,709 (2021-22-. £2,197) to TMCP, the custodians of the
DÉstrict'8 investments (District Advance Fund, the Rock Trust and part of the General Fund).
The sum of£6,709 was levied at 0.2'/0 on the value ofthe funds at the end ofthe previous
year and is shown as partly allocated to the DAF (£1,663), Rock funds1£4,684) and General
Fund (£362).. £1,663 and £4,684 as Office Expenses in the SOFA. (See Note 9 above.)
The sum of £5,249 {2021-22: £8,285) represents a net unrealised loss on the invested funds
of The Rock Trust. More information can be found in Note 21 Restrictad Fund.
There was an unrealised loss of £4.951 (2021-22: £7,815) on part of the General Fund. The
gross unrealised losses of -£10,200 {2021-22'. -£16,100>.
13 Transfers between Funds
The transfer be￿en funds shown on the SOFA represents sums that were transferred from
one fund to another under the direction of the Irustees.
25

BEDFORSHIRE, E55EX and HERTFORDSHIRE DISTRICT of the MEfHODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
During the year£82,00012021-22: £50.549) was withdrawn from the District Advance Fund
to contribute to the funding of the following.. training grants, district discipleship enabler,
safeguarding and administrative assistance.
Within the £82.000 figure above there was transfer of £42,000 which was done to the
General Fund to meet the salarylexpenses of the District Discipleship Enabler.
A transfer of £28,000 was done from the Designated Fund to the General Fund to meet the
Districl Properties Officer costs. £1,300 was also transferred from the District Advance Fund
to the General Fund for specific training grants.
14 Tangible Fixed Assets
The value of the District manse. 1 Friars Wood, Bishop's Stortford, is believed to be
considerably greater than its historical cost in 2006 shown in the accounts. The TruSt￿S
considered it prudent to show the property at its cu￿ent market value of £850k, and a
revaluation reserve has been created within the general fund to account for the increase in
value from cost amounting to £350k. As the property ha5 been revalued no depreciation is
required. Depreciation of Furniture and Fittings is 200/0 on straight line basis.
Cost
blfimd
Revaluation
blfwd
Depreci
ation
Land
Buildings
Plant and
machinery
Total
Cost or
valuation
Property
Furniture &
Fittin
180,000
300,000
20,000
500.000
350,000
850.000
3,286
503,286
180.000
350,000
1,972
Total
300,000
20,000
851,314
15 Investments with Trustees for Methodist Church Purposes
The funds that support part ofthe General Fulld, the DistrictAdvance Fund and The Rock
Trust are held by TMCP in the Trustees, Interest Fund orthe Managed Mixed Fund on which
interest and dwidends are credited to the accounts. These are regarded as medium- and
long-temi investments and are shown on the Balan￿ Sheet as Fixed assets.
TMCP is the Custodian Trustee of all Methodist Model Trust property and is held for and on
behalf of local Managing Trustees lin BEH. the DPC) who are responsible for the day to day
management ofthe property. TMCP ensures that. through providing guidance and acting
under their direction, the Managing Trustees comply with charity law and Methodist law and
polity as determined by the Methodist Conference.
26

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DISTRI￿ of the MEfHODlSf CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
15.1 Holdings at 31 August 2023 (2022)
General
DAF
Rock
Total
Fund
Trustees
Investsnent
Fund
Managed
Mlxed Fund
Total
13,770
{10,3201
551,090
1583,476)
32,720
(32,721)
597.580
{626,517)
116,627
116,577
126,397
126897
118,349
123,598
151,069
156 319
234,976
240.175
827,666
866 692
551,090
583 476
16 Debtors and Prepayments
All sums shown as Debtor$ on the General Fund at 1 September 2022 were received durfng
the following year. All sums pald In advance at 1 September 2022 (with the exceptlon of rent
deposttl w8re for activities or services related to 2022-23 and were charged to the SOFA in
that year. It Is expected that payménts in advance at 31 August 2023 will be expensed in
2023-24.
2022-23
2021-22
Trade debtors
ments
Thorle
Church-s nod Hlre de
Insurance {108+114+611
Thorle
Church-s nod Hlre Char
District Office rent
Probationa
Retreat 2024-Share of costs
Training
rants (583+1,200)
Retreat de
osits
617+248+157+618+136
osit
200
218
567
283
es
1,838
4,518
1,783
1,776
Total repa
ments
MCF 22 Conference reimbursement
Peek de
osit-new District Offioes
Total debtors
10,198
985
1,999
6,300
9,284
6,300
16,498
17 Central Finance Board (CFB) Deposits and Cash at Bank
The District has one current account at HSBC plc, an authorised institution. The sum held
on this account is immediately available. In addition, the District has a deposit account at
CFB, a common deposit fund. Interest is earned on this account and is credited monthly.. the
sums deposited can be withdrawn without notice and without loss of interest. The District
has no other financial instruments. These sums are viewed as being liquid and are shown
as Current assets on the Balance She8t.
27

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DISTRICT ofthe METHODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
18 Creditors
2022-23
2021-22
Credltors
Independent examination
Salaries and consultant fees
Safe
uardin
Manse ex
enses
Other DC
Posta
e & rintin
Telephone
Synodslcommlttees
Travel- DC
DiStr￿t Discipleship Enabler
ex
enses
Office ex
enses
TPT DC Life Assursnce ch8
Dislrict Offices-Electricit
Pro
ert Officor ex
nses
Total trade credltors
AccrualslProvlslon
Ecumenical
rant
Pension conlributlons
T8xalion 8nd Soci81 Securil
Thrg&dna8dl8 credit
Total credltor8
1,100
103
960
103
2,182
26
82
90
102
142
733
137
18
83
103
48
862
DC
1st
159
120
21
66
33
49
93
es
56
4,777
7,825
185
452
760
12.273
7,825
165
452
13.219
It is expected that all sums accrued at 31 August 2023 will be paid during the year to 31
August 2024.
28

BEDFORSHIRE, E55EX and HERTFORDSHIRE DISTRicf ofthe MEfHODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
19 Grant Commitments
Expendlture on charftable activities: District Advance Fund
Some granls are payable in annual instslments. The District expects to re￿1ve a report of
the outcomes of the first {or subsequent) year's activities funded by the grant. Future
instalments are shown as Current liabilities (rf payable within one year of 31 August 20231
and as Long-term liabilrties (where due after one year).
The following anatyse8 are available..
2022-23
2021-22
End of year commitments to pay one off grants or the first
instalment in a future
ear
Anticipated second or subsequent instalments where the
first instslment was
aid in 2022-23 or earlier
Total antlclpated commltment at 31 August 2023
11,300
80.000
524 609
635,909
289 257
369,257
Grants payable by year
2023-24
2024-25
2025-26
2026-27
2027-28
2022-23
2021-22
316,109
121.300
63,500
35.000
217,257
47.000
37,500
37,600
30,000
369,257
535,909
535.909
369.257
Total anticipated commitment
at31Au
ust 2023
535,909
369,257
After recognising the liabilities for future grants payable through the DAF, there is only a sum
of £15k available for future grants. In the following year and subsequent years, further sums
are expected to be credited to the DAF trom the CMTF levies of those years.
The award of a grant by the Districl does not create a contractual relationship.
No individual or institLrtion recerved grants ot such a magnitude thal they should be
separately reported.
20 Unrestricted Funds
20.1 General Fund- balance £1,115,599 al 31 August 2023 {2022- £1.123.009)
The purpose of the fund is for use at the discretion of the trustees in the furtherance of the
general objectives of the District and which have not been designated for other purposes.
About 76 % of this fund is held as a freehold property, the District manse for the Chair of
District which is based on tts revalued amount of £850k (2022: Revalued £850k) included in
the general funds balan￿ above.
29

BEDFOFiSHIRE, ESSEX and HERTFORDSHIRE DISTRICTofthe METHODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
20.2 Dlstrfct Advance Fund- balance £15,181 at 31 August 202312022". £214,219)
The purpose of the fund is to receNe monies from investments and to pay grants by annual
instalments on applications made.
21.1 Restricted Funds - balance £151.069 at 31 August 2023
(2022: £156,319
The Rock Trust. a restricted fund. exists to support residential and other activities
undertaken by young people who currentty live in the fomier London NE District of the
ethodist Church. All the fund's assets are managed by TMCP and the net income {after
charges) is paid dired to the administrators of the Rock Trust. Grants are awarded by the
trustees of the Rock Trust, being the trustees of the District.
Movements during the year V￿re as follows:
2022-23
2021-22
Market value at 01 Se
tember 2022
Investment income received during the year
Net unrealised (loss)gain on the value of
Investments at the year end
Grants paid during the year
TMCP administration charge
Reversal of ad.
ustment to bid
Market value at 31 Au
ust 2023
156,318
4.684
164.608
3,355
-5.249
4,239
-445
-8,285
-2,890
469
161.069
166319
This is made up as follows..
CFB Mana ed Mixed Fund
Trustees, Interest Fund
Total
118.349
32,720
123,598
32,721
Markel v81uat]ons have been provlded by ThCP.
The Benevolence Fund which Is now accounted for through the Genèral Fund stands at
£822 (2022= £7711- wovides financial support to ministers and lay people in the District in
n8ed of support. The Benevolen￿ receipts and payments were processed through lh8
General Fund. (See page 15 on Donations income and Note 6 above on payments.)
21.2 Deslgnated Fund
Deslgnated Fund- balance £54,649 at 31 August 2023. (2022: £42,549)
This is made up as follows:
District Disci
leshi
Enabler
District Property Officer
Total
2022-23
2021-22
20.549
34,000
54.549
20,549
22.000
42,549
30

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DISTRicf of the MEfHODIST CHURCH
Year ended 31 AuEU5t 2023
Declarations and Scrutiny
These are designated funds received from Methodist Connexion and District Grants Team
for the employment of the District Discipleship Enabler and from London Mission Fund for
the employmenl of the Dislrict Property Offioer.
22 Fund Movements
22.1 Summary of fund movements 2022-23
Reslaled
Balance at
ol-se￿22
Note 1
Fund
Income
(Note 21
Change In
LiabilitSesl
Gains
ExFnditure
Transfers
Balance at
31-Aug-2023
General
Distrid Advance
See Note 1 below
Total unrestrlcted
Rock Trust
Designated Funds
Total restricted
Total Funds
1,123.009
181,894
-295,653
111.300
4,951
1.115,599
214,220
244,827
-193,914
-83,300
-166,652
15,181
1,337,229
156,318
42,549
198,868
1,536,096
426,721
4,684
72,DOO
76,684
503,406
489,567
4,684
-32,000
6,684
26,261
28,000
-171,603
-5,249
1,130.780
151,069
54,549
205.61B
1,336,398
-28,000
-28.000
-5,249
-176.852
Note 1 The DAF balances brought forward at the beginning of the year and carried forward
at Ihe end of the year are after providing for future grants. The liability for ftjture grants at 31
August 2023 was £535.909 being an increase of £166,652 over Ihe provision brought
forward.
Note 2 The amount of£181,894 excludes £4,951 of net unrealised losses,. the amount of
£4,684 excludes £5,249 of net unrealised losses,. the amount of £503,405 excludes £10,200
of net unrealised losses.
22.2 Summary offund movements 2021-22
Restated
Balance at
01-Sep21
Note 1
Fund
Income
(Note 2}
Change in
Liabilitiesl
Gains
Expendrture
Transfers
Balanc6 al
31-Aug-2022
General
District Advance
See Note 1 below
Total unrestricted
Rock Trust
District Enabler
Total restricted
Total Funds
1,143,645
178,834
-280,753
89.098
-7,815
1,123,009
154,776
244,312
4.507
-50,549
49,813
214,219
1,298.421
164,608
41,098
205,706
1,604.127
423,146
3,355
40,000
43,355
466.501
-365.260
-3,359
38,549
-57.628
-8,285
1.337.228
156,319
42,549
198.868
1,636,096
-38,549
-38,549
-3,359
-368.619
-8,285
5.913
31

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DISTRICT of the METHODIST CHURCH
Year ended 31 Au8USt 2023
Declarations and Scrutiny
Note 1 The DAF balances brought forward at the beginning of the year and carried forward
at the end of the year are afier providing for fLrture grants. The liability for future grants at 31
August 2022 was £369,257 being an increase of £49,813 over the provision brought
forward.
Note 2 The amount of£178,835 excludes £7,815 of net unrealised losses., the amount of
£3,355 ex¢ludes £8,285 of nel unrealised losses,. the amount of £466,502 excludes £16,100
of net unrealised losses.
23 Analysls of Net Assets among Funds
Fund balances at 31 August 2023 are represented by..
Unrestricted general
and designated
funds
Restrict8d funds
Total funds
Tangible fixed assets
Fixed asset investments
Current assets
Current Ilablllties
Payables due after one
ear
Total
851,314
676,487
205,710
1328,382)
1219,800)
851,314
827,556
151,161
(328,3821
(219,8001
151,069
1,186.329
151.069
1,336,398
24 Related Partles
None of the District trustees made donations direct to the District during the year or in the
precedSng year. All of the District trustees are members of one or another Church and
Clrcult within the District and may be trustees In IheSr Churches andlor Circuits.
Related parties include the Methodist Connexion, Clr¢ults and Churches within the District,
other Methodist Districts in Great Britain, the Methodist Ministers, Children's Fund, CFB and
TMCP, except as reported in Note 5. All of these entities have their own trustees or
directors. The following tsble shows tho receipts from and payments to related parties during
2022-23.
2022-23
Receipts
2022-23
Payments
2021-22
Receipts
2021-22
Payments
Narn8s of Connected Organisations
Donee.. Methodist Church Fund
Donee.. TMCP
Donor= Methodist Church Connexion
Donor= Circurf(s within BEH (assessments)
Donor= Circuits within BEH {levie51
Donor: Churches within BEH
Donee.. Circuits within BEH
(497,387>
(8,743}
{499,731)
8,743
622,400
83.286
100
626,764
116.477
306
(57,4601
(19,500)
32

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DISTRICT of the METHODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
Donee: Churches within BEH
{44,476)
{1,300)
(12,6881
1,060
Donee-. Individuals (re 3 Generate)
Information about payments to trustees appears in Note 4.1.
25 Volunteer Contributions
Every entify Iconnexion, District, Circuit, Church} within the Methodist Church in GB is
heavily reliant on volunteers who contribute their skills, time and money in the furtherance of
the work of the Church. At the BEH District the principal contribution is by setving on
committees of the District that deal with mission, manses, finance, policy, grants, training,
development, safeguarding. We are grateful to all of them frjr their help and commitment.
No attempt has been made by this District to value the non-monetary contributions to the
District in monetary terms.
26 Capital Commitments and Contingent Liabilities
There were no capital commitments or contingent liabilities at the year-end {2021-22: Nil).
27 Lease Commitments
The District has contracts or obligations for the following:
New Office accommodation rent to be reviewed at the end of the third-year
c.£17,OOOpa first year rent (2021-22), £21,OOOpa second year rent (2022-231 and £25,OOOpa
third year rent (23-24).
In addition, there are short temi obligations as follows-
Reprographic equipment at the District office c.£881month
Telephones at the District office and the District manse c.£2761month
Security alarm system at the manse c.£261month
Membership of the Friars Wood Residenls, Association c.£601month
The total liability of these is not considered material.
28 Independent Examiner
An accrual has been made for the fee of the independent examiner in the sum of £1,100 for
the year (2021-22= £9601. The charge in the SOFA represents the provision for this yeaffs
No additional services have been sought from or provlded by the independent examiner
during the year.
33

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DisTricf of the MEllioDisf (IIURCH
Year ended 31 August 2023
Declarations and Scrutiny
l LxNffirrn that these acLYuakbawJ a(￿Unts forthe year endgj 31 Augusi 2023 have been
prepared from the reo)rds of the District and thatthey include all funds under the control of
the District Poltcy Committee, being the trustees of Distriot
Nichodimus Kawadza. DistrÈd Finance Mana
Presentation to the District Pollcy Committee for approval
I confimi that the Trustees Annual Retrt the Statement of Fwtancial Activits￿. the Balan
Sheet and the Notes to the Accounts for the year erKled 31 Au ust 2023 vme wesented to
the Distfict P0￿cY Committee at its meettng on 7 Mai I
2024.
Signed..
O_a O4_
}1 WL 1819
Rw Dr David M Chapman, Chair of DislTiC
Independent examinerfs report to the Trustees of the Bedfordshire,
Essex and Hertfo￿lsh1re District of the Methodist Church for the
year ended 31 August 2023
The trustees are responsiNe for ensuring that the annual rekX)rt and aco)unts present a true
and fair view ol the Dithct's income and eXpend[￿￿e forthe year and ofthe assets 8nd
liabil￿e$ at the balan￿ sh* date. The ITUStees consKlerthat an audit Is not necessary for
this year Ltndet s144 ofthe Charities Aca 2011 (the Chaitties Ad) and that an Indewdent
examination is needed.
It is my reswnsibilty to:
examine the a¢￿Unts Un￿ s145 of the Chariues A
folk)w the rKocedures laKI down in the general Directiorts gtwen by the ChaTity
Commission under s145(5)Ibl of the Chattties Ac( and
state whether paTb¢>Jlar matters have o)me to my altenlh)n.
Basis of independent examlnerfs report
My examination vras LXTried out tn ac1x)rdan￿ wth the general direcllons given by the
Charity Commission. An examination includes a reviEW of the acrxjunting re￿rdS kept ty the
District and a comparison of the accounts presented with those records. It also Incl￿eS
consideration of any unusual ttems, in nature or scale. or disclosure in the accounts seeknng
explanations from the tnjstees conwning such matters. The proc&Jures undertaken do not
provide all the eviden(£ that would be required in an audit and. consaquenty. no opinion is
gNen as to whether the accounts present a tnje and fair ¥ieoV. My rew)rt ts limrted to those
matters set oui in the statement bel¢yw.

BEDFORSHIRE, ESSEX and HERTFORDSHIRE DISTRI￿ of the MEtHODIST CHURCH
Year ended 31 August 2023
Declarations and Scrutiny
Independent examinetrs statement
I have c¥)mpW rry examination. I c￿nfftM tst no mabd mait&s have to my atentDn in
n￿￿K)n￿￿ exam￿￿Kin gmng Ca￿t0 tekn thatin ary n*rial resFWt
1. aCC￿ntiry ￿[(￿￿￿*re ncrt W li IEW ofts (tsity as ty seoton 130 oflhe
Artor
2. the WAJnts th) nc1a￿￿d wilh th￿ r￿￿ts., or
3. the act￿nts th JNXcCNn￿Wilh aFFA￿￿b￿ r4uirements the fonm 2nd
content ofac(x)unts sd(xrt in Ch*tiEs (Ar￿urts Ryrtsl R8Julab'ork$ 2008 other
than ary requitEmentthatthe a￿￿nts arxl is rM)t a matter
wh￿h atten￿n shcvld Ee in this rwt ￿ c¥(knto a pry unders￿r￿j of
accA)unts to ￿ reach*.
I have not obtained independent verification of all invesknents with the Tnjstees for
Methodist Church Purposes or held in other trusts. bank balan￿S and funds at the Central
Finance Board of the Methodist Church which are indtvidualty in excess of £10.000 (ten
thousand pounds) at the balan￿ sheet date.
Signed:
Date: 13.03.2024
win￿nt Chandler FCA FCCA
Independent examiner
Moore Green
22 Friars Street
Sudbury
Suffolk C010 2AA
35