Page **1** of **6** ## **EAST CUMBRIA METHODIST CIRCUIT** ## **Registered Charity No. 1133928** _The Charity was first registered on 1 February 2010 as Penrith Methodist Circuit (previously Excepted Registration)_ # **TRUSTEES’ ANNUAL REPORT & FINANCIAL ACCOUNTS For the year ended 31 August 2025** ## **Legal and Administrative Information:** **Communication Address Penrith Methodist Church, Wordsworth Street, Penrith, Cumbria, CA11 7QY Ministers Rev Tim Cooke (Joint Superintendent) Rev David Milner (Joint Superintendent) Circuit Stewards Mr Chris Hulme Mr John Slee Miss Kathleen Williamson Circuit Treasurer Mr Allan R Armstrong Circuit Secretary Mrs Sarah Mulheron-Summers Administrator Mrs Sarah Mulheron-Summers Independent Examiner Mr Paul Mills** **Bankers 1) Central Finance Board of the Methodist Church (CFB) 2) Trustees for Methodist Church Purposes (TMCP) 3) CAF Bank** Page **2** of **6** ## **Introduction** The following pages are designed to give the reader an overview of the purposes of the Charity, of how it conducts itself, of those who were involved in the Charity and draws attention to what has occurred during the past year. These pages are an introduction to and should be read in conjunction with the detailed financial reports addended later on in the document. ## **Aims and Objectives** The primary aim and objective of the Charity is to act as a resource provider for The Methodist Church within the area around East Cumbria. Our Mission Statement is: _‘Working in partnership to encourage and enable God’s people to discover God’s presence as we grow daily in our faith, building God’s kingdom and sharing God’s love in practical ways’_ . The purposes of the Methodist Church are and shall be deemed to have been since the Date of Union the advancement of: - a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church; - b) Any charitable purpose for the time being of any Connexional, District, Circuit local or other Organisation of The Methodist Church; - c) Any charitable purpose for the time being of any society or Institution subsidiary or ancillary to The Methodist Church; - d) Any purpose for the time being of any Charity subsidiary or ancillary to The Methodist Church. The Objectives are carried out through the following activities: - Provide leadership ministry and support to the Nine Churches which make up the East Cumbria Circuit enabling them to fulfil their purpose within their local community and beyond. - The organisation and resourcing of regular public acts of worship open to members of the Church or non-members alike. - The resourcing of pastoral work including visiting the sick and bereaved. - Taking religious assemblies in local schools. - Promotion of Christianity by both leading and supporting local initiatives, events and services. ## **Accounting Standard** The Charity’s annual report and Accounts for the year ended 31 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 102 (FRS102). ## **Public Benefit** In carrying out all its activities, the Trustees of the Charity had due regard to the Charity Commission’s guidance on public benefit. Page **3** of **6** ## **Structure, Governance and Management** The governing document for the Circuit is the Deed of Union (1932) and the Methodist Church Act (1976). Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of The Methodist Church by order of the annual conference (CPD). Day to day management of the East Cumbria Circuit is undertaken by the Circuit Leadership Team which includes the Treasurer and Property Steward, along with the Local Preachers meeting. The Circuit is part of the Northwest England District and is also accountable to the Methodist Conference. The following Methodist Churches make up the East Cumbria Circuit: the Cottage Wood Centre, Penrith, Skelton and Stainton together with St Patricks Patterdale which is a Local Ecumenical Partnership with the Church of England, Langwathby, Gamblesby, Alston Moor & Kirkoswald Methodist Churches. ## **Consolidation** The Circuit has denominational regulatory oversight in respect the Churches within the Circuit but has no legal or operational control of those Churches and their governing bodies except in extreme circumstances. For this reason, the financial statements of Churches within the Circuit are not consolidated into these financial statements. ## **Financial Review** Following the successful merger of Kirkoswald and Alston Moor Methodist Circuit and Penrith Methodist Circuit into the East Cumbria Circuit the combined figures are as follows. **Circuit income** totalled £349,386 which includes an exceptional item of £97,314 representing the sale of Renwick Methodist Chapel, less an amount retained by the Methodist Church centrally. The remaining income is primarily drawn from the Assessment paid by Circuit churches, drawn down from the East Cumbria Circuit Model Trust Fund and rental income. **Expenditure** totalled £258,871 of which £154,287 arises from the cost of Ministry within the Circuit and £27,085 was sent to the Northwest England District and to the Connexion to support their wider Ministry. In addition, Grants totalling £15,000 was made to help with Outreach within the Circuit. _**Figures need updating from SFA**_ ## **Fund Balances** As at 31 August 2025 the Circuit held net current assets of £594,452 of which £99,012 is unrestricted. The Model Trust Fund stands at £349,927. There is a restricted fund for the sole use of Penrith Methodist Church which stands at £145,513. All expenditure from the Model Trust Fund held by the Trustees for Methodist Church Purposes requires the specific authorisation of the Circuit (Trustees) meeting. The William Stirzaker Endowment as at the 31/8/2025 stands at £215,882 from which the interest can be used for Chapel building repairs across the East Cumbria Methodist Circuit. ## **Circuit Financial Plans for 2025/26** _**– transitioning to Cumbria Circuit**_ Based on the monetary assets and human resources available as at 31 August 2025 the Trustees believe these are sufficient to meet plans for 2025/26 and as such the Circuit is regarded as a going concern. Page **4** of **6** ## **Risk Management** Risks identified are reviewed by the Circuit Leadership Team and brought to the attention of the quarterly meeting of Trustees with appropriate action taken. _(These will be transferred into the Cumbria Circuit)_ Income and expenditure are monitored and compared with the annual budget monthly as part of the risk management process to avoid unforeseen calls on Reserves. Particular attention is being paid to the consequences of the CoVid pandemic and decisions taken at the Methodist Conference, on the Churches for which the Circuit has responsibility. This being in terms of compliance, the impact on Church activities, financial stability and on the membership. ## **Reserves Policy** ## **General Funds** The Reserves Policy takes into account that income is received quarterly whilst most expenditure occurs on a monthly basis. The Circuit retains in reserve a sum equivalent to 6 months average expenditure from unrestricted funds. Assessment Reimbursement £65,000 _**(does this include third quarter for Penrith MC?)**_ to Circuit Chapels – one off incentive for 2024/5 to facilitate additional mission outreach. £65858 towards an ecumenical Pioneer Minister 50/50 joint funded with Anglicans over 3 years within East of Eden Mission Community (EEMC) from proceeds received from sale of Ainstable chapel. £75,000 towards Shared Ministry with Anglicans who are hoping to redevelop All Saints Church Renwick into an ecumenical community hub (our contribution from proceeds of sale of Renwick Chapel), sharing agreement will be required. This should enable the Circuit to meet any unforeseen item of major expenditure and enable it to continue funding the work of the Circuit in the short term if the Churches making up the Circuit were unable to meet their full annual contribution known as their Assessment ## **Restricted Funds** £145,513 is ring-fenced in a separate account with TMCP for the sole use of Penrith Methodist Church arising from the sale of their Youth and Community building no longer fit for purpose pending reinvestment in similar activity in the main Church building. The long-term effect of COVID, and decisions taken by the Methodist Church in recent years, together with the rate of inflation have impacted heavily on the Church finances and these funds are now having to be used to carry out essential repairs and renewals and as a reserve against the background of budgeting deficits. ## **Safeguarding Policy** Every person has a value and dignity which comes directly from the creation of male and female in God’s own image and likeness. Christians see this potential as fulfilled by God’s re-creation of us in Christ. Among other things this implies a duty to value all people as bearing the image of God and therefore to protect The Circuit has adopted the Methodist Connexional Safeguarding Policy, and commits to ensure its implementation, together with relevant government legislation, guidance, and safe practice, in the Circuit and in our Churches. The Circuit has a Safeguarding Officer who is also a Trustee and provides support, advice, and training for lay and ordained people designed to ensure that people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable. Appropriate records are in place and kept up to date. Page **5** of **6** ## **Trustees and Trustee Training** The members of the East Cumbria Circuit Meeting are the Charity Trustees. These include the Circuit Ministers, Supernumerary Ministers, Circuit office holders and representatives appointed by the Churches which make up the Circuit. There is a range of training and guidance material provided by the Methodist Connexion to support the effective running of the Circuit. A general training course has been provided in the past and a copy of the “The role of a Trustee in the Methodist Church” and the “Charity Trustee Welcome Pack” published by the Charities Commission is brought to the attention of, and made available to, all Trustees. ## **Responsibilities of the Managing Trustees** East Cumbria Methodist Circuit is held on the Model Trust Deed of the Methodist Church and therefore the custodian Trustees of the Circuit are the Trustees for Methodist Church Purposes. Under the Methodist Church Act 1976 the members of the Circuit Meeting serve as Managing Trustees and as such fulfil the obligations laid upon them by Charity law. This requires the managing Trustees to prepare financial statements for each financial year that give a true and fair view of the financial state of affairs of the Circuit including any surpluses and balance carried forward into a new financial year. In preparing these financial statements the Managing Trustees are required to adopt appropriate accounting policies as described in the Notes to the Accounts, and apply them consistently, observe the methods and principles in the Charities SORP, making judgements and estimates that are both prudent and reasonable. The Management Trustees must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Circuit will continue to operate. The Managing Trustees are responsible for keeping proper accounting records that at any time disclose with reasonable accuracy the financial position of the Circuit. Such records must enable them to ensure that the financial statements comply with the Charities Act 2011 and the Church (Accounts and Reports) Regulations 2008. The Managing Trustees are also responsible for safeguarding the assets of the Circuit and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Trustees in office as at 31 August 2025** |Rev Gillian Belford|Rev Alan Gawthrop| |---|---| |Mr Morgan Tebb-Roger|Mr Dean Lawson| |Mrs Tracey Cooke|Dr Peter Bowes| |Mrs Alison Birkett|Mrs Hazel Bowes| |Mrs Diane Grey|Mrs Sheila Mallinson| |Mrs Sylvia Dufton|Mr Robert Toppin| |Mrs Jan Blackshaw|Mr Brian Armstrong| |Mrs Jennifer Jackson|Mr Andrew Holiday| |Mr Ray Wager|Mrs Joan Wager| |Mrs Judith James|Mrs Joyce Cordingly| |Mr Shane McNicol|Mr Steve Clements| |Mrs Kath Davidson|Mrs Jean Parker| |Mrs Lois Morton|Mrs Ruth Combellack| |Mr Soonu Verghese|Mrs Sylvia Campbell| |Mr John Wilson|Mr Terry Cousin| Page **6** of **6** Signed: Dated: Print Name - Cumbria Superintendent Minister CIRCUIT RECEIPTS AND PAYMENTS ACCOUNTS THE METHODIST CHURCH STANDARD FORM OF ACCOUNTS FOR THE YEAR ENDED 31 August 2025 North Wesl E land District Circult no 10 Reglstered Charfty - Ch•rlty R•gtsirntkn numb•r 1133928 If not a registered charity HI* Mai•Ws Rw•nu• and Cu•tom• Glft Ald numb•r (The HMRC number Is equlv81enl to a reglsiered chkn number In terms of evldence of tharilable status and may be used to give to donors or grant fijnders h￿shIng to see evidence of the organisation's charitabl8 Status. Melhothsl charit￿& in England arby Wales thot ar• not r•gi8tar•d charilias aro ￿e￿￿t•d from r•grJtr4tion under Statutory In8trument 2014 No.242) Mknisters.. David Mknr Tim Cooke KatI￿een Vrfwiams Jthn Slee Treasurer. ECMC 2&25SFOA ACCOUNTS FOR TrE YEAR ENtED 31 Augu•t 2025 East Cumbrla M•thodlst Clycult Clr Totals last SECTION A Fwnd5 FWMI Fun RECEIPT8 a2 AssgssmenVSh•r¢ 47.840 47.840 128,873 Cak)ital rnceiots Bank and CFB interest and Inv951m¢nl in¢om• 538,713 S38.713 97.314 84 21,555 12.4S8 38,425 27,8C6 as Grants Oth•r r¥¢•ipt$ 29.508 8,942 38.450 9,698 79.7 21.408 SECTION b1 b2 PAYMENTS Stip•n¢Ys, salarl•s, NIC. Port￿0n 4nd travel ￿t$ 173.887 173.887 154.287 b3 8nse Coslg 110,541 10.954 110.341 25,951 10,240 Adminislration •ic 1,137 1,175 13.266 b5 'strict A3ses>m•nt 17.495 27,oe5 GTonts & donations 3.270 18.292 167.48J 1,052 b8 Other paym•nt$ TOTAL PAYMENT8 1.711 6.015 23.016 b9 337,307 192.132 1.501 530.939 b9 258,J71 gFf.TllW f. NET PECEIPTh8IPAYMENT8 FOR THE YEAR c1 257.$54 388.136 19,908 130.489 Tot•1 funds brou ht ft*wrd from last 90.012 349,927 361,395 810,334 719,817 Ja1AQI Transl•rs and ad'ustm•nts 193,904 251.599 57,695 c7 TOTAL FUNOS AT END OF YEAR 1¢3+c4 35.380.97 438,998.16 940,823 Ic8 810,334 ¢8 secTION D FOR INFORMATION ONiY.' MONEY ReceNED AND PAsseD ON TO EXTERNAL ORGAN18ATION8 th•w *mourrt¥ •hould not bw includ•d in totsl ymwrt• •bov•) d1 Balanc• brou ht foNvard from last d2 Off&rin Grfl$ - r￿1¥¢￿ lor ¢xt•mal o nisations ering*'Gffts. F•g¥•d tG extomth tsrsaii15￿.￿s BALANCE STILL TO BE PAID d1+d2.d3 ECMC 24-25 SFOA 1011 Ea¥tCumbria Methodist Crrcurt 41 rn(BtbecornpletedlD arTNe atthe &vc4s rec*tr Pa￿lA￿t0￿￿(￿th8 c*fArt ALX¥L*thre5Fb2ld d£250.000. tr¢tn I 4xaLah5 nthd ar￿A￿lD A DIFFERENT rnwtbv w•dto reptytthe •xwis l*¢• U•**&t**bth)l. Htrase r•fertothe gii(kne ply 2.tdi* 1JQ,40 W.8Z3 1X),48• 110 34 TOY OPEWINO ALth¢e• CLOSINa 10 183 25198 34927 438 998 •UB TQT 110J34 •1 810.334 ¥E¢r￿0 2UIO L*ndW 3 865 347 2979341 r4 Name of Circuit- East Cumbria MethTrYist Circuit No 09109 Declarations and Scrutiny I confirm that these Recelpt and Payment base(l accounts for the year to 31 August 2025 have been prepared from the records of the Circuit and that they include all funds under the control of the Circuit meeting. Signature of trea8urer................ .... Date... Name and address of treasurer- Allan Rithard Amistrong 38 Foster StreeL Penrith, CA117PA Presentatlon to the Circuit meeting I confirm that the annual report and accounts for the year ended 31 August 2025 werehvlll be" presented to the Circuit meeting held on 21st March 2028 Slgnature of the Chair of the meeiing Name ofthe Chair of the meet.ng Date.............. Independent Examlnerfs Report to the Trustees of the Charity Number 1133928 I report to the trustees on my examination of the accounts of the East Cumbria Methodist Circuit for the year ended 31 August 2025 set out on pages 1 to 2 As the Circuit's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities AG+ ?QI I I ￿port in respect of my examination of the Circuit's accounts carried out under section 145 of the Act and, in caryng out my examination. I have folloltsed all the ap￿ICar￿e Directions given by the Charity Commission under section 145(5)(b) of the ACL ' delete or cirde as appropriate ECMC 24-25 SFQA Name of Circuit- East Cumbria Whodist Circuit No 09109 "InO&pendent ExamTneffs statement I have completed my exami1￿tIOn. I confim that maten.al matters have come to my attention in connec*on with the examination (other than that disdosed bel￿￿? which give me cause to believe that in, any material respect.. the accounting reca)rds wwe not kept in accordan￿ with sectK)n 130 of the Act: or the accounts do not accord with the accounts'ng recnrds. I have no concems and have come across no other matters in connection with the examination to which attentlon should be drawn in this rewt in order to enable a proper understanding of the accounts to be ￿Ctr￿. Church Purposes or heid in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thwsand pounds) at the balance sheet date. Signature of independent examlner //ftA Name of independent examiner Relevart professional qualificats'on of independent examiner Name of firm (where approprlate) Address PostCc