NORTH WILTSHIRE CIRCUIT Accruals Accounts THE METHODIST CHURCH STANDARD FORM OF ACCOUNTS NORTH WILTSHIRE ClrGuil FOR THE YEAR ENDED 31 AUGUST 2022 BRISTOL District Circuit no 7122 Registered Charlty - Charity Registration number 1133989 Ministers: Rev David Gray............................__.._ Rev Andrew Bird Deacon Ste hen Roe Circuit Stewards.. Tom Wethers Islay.Roberts Erlc Hewitt Treasurer.. Joint Treasurers Eric Hewitt to 3118122 who roduced this re ort and Simon Nuttall Page I
TRUSTEES, ANNUAL REPORT Introduction The North Wiltshire Methodist circuit covers Swindon, Marlborough, Chippenham and surrounding villages. It is made up of 14 Methodist churches and 3 local ecumenical partnerships. The circuit provides staff support and leadership to the churches that make up the circuit. Aims and organisation As Methodists. we seek to enact the calling of the message church, as we through worship, seek to increase awareness of God's presence and to celebrate God's love. We share together to help people to grow and learn as Christians through mutual support and care as we strive to be good neighbours to people in need and to challenge injustice and we witness eagerly to make more followers of Jesus Christ. Review of the year The circuit income is primarily drawn from the assessments paid by the circuit churches with the rental income from one of the circuit manses. Overall Financial Results The total funds for the circuit decreased by £204k from £2,306k to £2,102k over the year. General and other 172,3571 District Levy on CMTF 122,0871 Revaluations of investment properties 1109,0001 Overall gainl10551 1203,4441 The general and other includes £27,016 relating to professional fees and utilities on churches and manses for sale of £23.321 and £3,695 for fees for Christchurch which is expected to be sold in 22123 As of 31st August 2022. the funds held in current accounts and the MTF were £566k. This equates to about 21 months of expendlture. Manses Review The circuit currently has seven houses of which five are occupied by minister I Presbyters and a Deacon l employed by the Methodist Church. The circuit reviewed the manses as mentioned in the 20121 report with the aim of consolidating the properties including the possible use of a manse as part of developing the mission of the circuit into a new housing. The revlew had the following outcomes.. 111 Chippenham manses.. Monkton Hill There are three houses in Chippenham with two occupied by minister5 The third 14 Monkton Hill, has not been occupied by a minister for eight years and had been let out to a private user up to end of August 21. The Methodist Church has a policy of reaching new communities as part of its calling to include New People in New Places. With a mlnister living in manse in a new build area it could lead to the church being a blessing to the community whilst living incarnationally. The first move in Chippenham would feed into the circuit NP in NP policy with lessons learnt. The decision was made to sell the Monkton Hill manse and use the proceeds to facilitate the purchase of a house on a new housing development To make this happen the manse at Frogwell would also need to be sold. Page 2
As this is occupied by a minister and their family a bridging loan would probably be necessary to enable the new build purchase whilst not moving the family until a convenient time Under the rules of the Methodist Church a le is payable to the Church centrally on the sale of Monkton Hill. This levy is expected be able to be reclaimed upon purchase of the new house even though Monkton Hill had not been ottupied by a minister for over five years. Monkton Hill is now sold subject to contract. 121 Swindon Manses Consideration wa5 given to moving out of the manse in Drove Road with a replacement mlnlster due in September 2022. A suitable replacement wa5 difficult to find even though some potential ones were visited by circurt steward5. It was decided to remain in Drove Road and complete remedial work. There are currently three houses in Swindon. If the replacement had been found then the property at Ermin Street which is not occupied by a minister would probably have been sold. As this is not necessary this will continue to be let to a third party. This property will now be considered as a potential resource to be used for the NP to NP policy in Swindon In a few years time. Until then it will be rented out. Although under Methodist rules if the Ermin Street manse is sold after June 2023 when it will not have been occupied by a minister for five years the levy to the church centrally cannot be reclaimed the circuit has applied to have this period extended as the intention is to use it for NP to NP. This one was left vacant when the minister based at Stratton left in August 2018 and was not replaced is being let on a temporary basis. It is unlikely that the circuit ministerial team will increase above the current five minister5. Church buildings Ramsbury Church This church was closed for worship in the year 18119. The circuit had costs of £6.5k in 21/22 It was sold with net receipts of £ 165.8k after the levy to the Methodist Church centrally of £70.5k. This had a carrying value of £162.3k at 1st Sept 2021 so an excess surplus of £ 3.5k for 21122 Wroughton Church The circuit decided to retain the Wroughton Church to work on getting outline planning permission and thereby enhancing the sales value. the circuit had costs associated with Wroughton £15.Ik in the year. Christchurch. Marlborough At the March 2022 Circuit Meeting Christchurch announced that they would like to sell their building but continue as a church fellowship in Marlborough. This was result of lack of cover for necessary activities with declining membership as well as financial challenges. This was accepted at the circuit meeting The church fellowship created two working groups which have been working on the way forward. One group wa5 focussed on selling the property and included circuit meeting reps. The aim was to sell as soon as possible after closing for worship which would mean less work to look after the building and save the circuit cost of running the church including utility costs and high insurance t05ts. The second group's aim was to work out the best situation for the ongoing worship of the members from Christchurch , mainly finding a place for those who want to continue to worship in the town. This could be in a rented space or part of another congregation. Page 3
The meeting agreed for the proposal to close the buildinE at Marlborough. This closure was notlfied to District to gain permission which has been given. The last worship in the present building is planned for January 2023 so the building does not becorne the circuit's responsibility until then. The building was placed on the market in July 22.1 Lay pastoral workers 202012021 was the final year of the three year lay worker programme. One full time family worker, who had completed her contract in ALtgust 2021 was retained on the payroll on matemity leave for 4 months with small cost. The circuit paid b3ck to District the unused grant of £16,369 Church governance The churches at Sherston and Luckington agreed to merge Penslon Contributlon In the year 20121 The Methodist Church requested a voluntary to cover a shortf311 on the Ministers final salary pension scheme. The circuit has not made a voluntary donation. The Church has not made this mandatory. Staff thange Deacon Stephen Roe joined the circuit from Wales in September 2021 based in Swindon. Rev Mark Barrett retired in August 22 Rev David Gray succeeded Rev. Barrett as Superintendent Minister from 1st September 2022. As it was proving difficult to appoint a Presbyter the circuit meeting agreed to appoint a probationary minister to the vacancy left by Rev Barrett's retirement. Rev. Rach Collins joined the circuit directly from Queens University in Birmingham in August 2022. There are no planned chan8e5 of minister next year- Sept 22- Aug 23. Pa8e 4
Trustee5 annual report on finance and governance Legal framework Name of the charity.- North Wiltshire Methodist circuit Charity registration number.. 1133989 Name of firm.. UHY Ross Brooke- Chartered Accountants- Main communication address Circuit Administrator c/0 Studley Methodist Church, Studley Lane, Studleyi Calne SNII 9NH The members of the North Wiltshire Methodist circuit meeting are the charities trustees. membership be made up of clrcuit office holders minister5 and representatives appointed by the local church. A full list of the membership is shown in appendix A to this report Mr. Simon Nuttall FCA acted as joint Circuit Treasurer with responsibility for day to day control Eric Hewitt F.C.C.A was Joint Circuit Treasure with particular responsibility for reportlng. Independent examiner for year ended 31st August 2022 is Lisa Hobbs of UHY Ross Brooke - Chartered Accountants, 16 Dorcan Buslness Village, Murdock Road Dorcan, Swindon, Wiltshire. Investment Bankers Central finance board of the Methodist church and Trustees for Methodist church purposes. Aims and organisation The charities objectives to act as a resource provider within the area around North Wiltshire for the Methodist church. The purposes of the Methodist church are and have deemed to have been since the date of union the advancement of: al The Christian faith in accordance with the doctrinal standards and discipline of the Methodist thurch bl Any charitable purpose for the time being of the Connexional District circuit local church or other organization of the Methodist church cl Any charitable purpose for the time being of any society or institution subsidiary or ancillary to the Methodist church dl Any purpose for the time being of the charity being a charity subsidiary or ancillary to the Methodist church This is achieved through the following.. il The resourcing of regular public acts of worship open to members of the church and non members alike ill The teaching of Christianity through Sermons, courses, small groups and the other events iiil The resourcing of pastoral work including visiting the sick and bereaved iv) Taking religious assemblies in local schools vl Promotion of Christianity through staEinE of events and services vil Provision of chaplaincy services to the local universlty and other institutions Page 5
Public benefit We confirm the trustees have regard to the charity commissioners guidance on public benefit Structure governance and management The governing documents for the circuit are the Deed of Union119321 and the Methodist Church Act119761. Detailed governance arrangements are outlined wlthln the Constitutional Practice and Discipline of the Methodist church by order of the annual tonference ICPDI. Day to day management of the circuit is undertaken by the Circuit Leadership Team, the Circuit Meeting and the local preachers meeting. Trustee training A range of guidance is produced by the Methodist connection to SUPPOrt the effective rLJnning of the circuit specifically the leaflet the role of the tnjstee in the Methodist church which is available to all new circuit meeting members as part of their induction as trustees. Related parties The circuit is part of the Bristol District and is also accountable to the Methodist conference The tircuit consists of the following churches.. Marlborough, Pewsey* Aldbourne. Central Chippenham, Lyneham, Studley, Trinity, Stratton, Chiseldon, Lucklngton, Sheldon Road, Sherston, St. Andrews and Rodbourne,Wroughton and the following churches which are part of LEPs- Bath Road, Central Swindon and St Paul's & St. Timothy's are part of LEPS. Risk management Major risks are identified by the circuit leadership team who take professional advice where necessary. Income and expenditure are reviewed regularly at circuit leadership meetings and circuit meetings where annual budgets are agreed and a review of activities undertaken. Reserves policv The circuit holds the equivalent approx. 4 months funding for general purposes and lay worker activities in cash or near cash assuming no other major expenditure in the event of an inability to raise the full circuit assessment for the churches in the short term. Including the Model Trust fund, the circuit holds two years of average expenditure and therefore the circuit trustees believe there are sufficient funds to secure the Mid to long term ability to Meet the liabilitie5 of the circuit Safeguardlng 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 them from harm. Methodlst Connexional practice outllnes commitment to the following principles: al The care and nurture and respectful ministry with all children and young people and adults. bl The safeguarding and protection of all children and young people and adults when they are vulnerable. cl By establishing of safe caring communities which provide a lovin8 environment where Page 6
there Is Informed vlgilance as to the dangers of abuse. dl We will carefully select and train all those with any responsibility within the church In love with safer recruitment principles including the use of criminal records disclosures and registrotion with the relevant vetting and barring schemes. el We will respond without delay to every complaint made which SUEgests that an adult. child or young person may have been harmed by co-operating wlth the police and local authority in any investigation. We will seek to work with anyone who has suffered abuse developin8 Wlth them an appropriate ministry of informed pastoral care. gl We will seek to challenge any abuse of power especially by anyone in a position of trust. h) We will seek to offer pastoral care and support including 5upeNi5ion and refer to the proper authorities any member of our chur¢h community known to have offended against a child or young person or vulnerable adult. il In all these principles will follow legislation guidance and recognised good practice. The North Wlltshlre circuit commlts itself to ensuring the implementation of Connexional safeguarding policy,. government legislation,guidance and safe practice in the circuit and in the churches. The North Wiltshire circuit commits Itself to a vision of support advice and training for lay and ordained people that ensure5 people are Clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable. Future developments Approved on........................ Rev. David Gray Page 7
THE NORTH WILTSHIRE mH001sT CIRCUIT STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2022 Law applicable to charities in England and Wales requires the Tru5tee5 to prepare financial statements for each financial year which give a true and fair view of the charity's financial artivlties during the year and of it5 financial posltion at the end of the year. In preparing financial statements giving a true and fair view, the Trustees should follow best prattise and select suitable accounting policies and then apply them consistently • make judgemer7ts and estimates that are reasonable and prudent •state whether applicable accounting standards and statements of recommended practise have been followed. subject to any departures disclosed and explained in the financial statements prepare the financial statements on the going concern basis unless it is inappropriate.to presume that the charity will continue in operation The Trustees are responsible for keeping accounting records which disclose wlth reasonable accuracy the financial position of the charity and which enable them both to ascertain the financial p051tion of the charity and that ensure that the flnancial statements comply with the applicable law, regulations and trust deeds. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detertion of fraud and other irregularities. Approved on.................... Rev. David Gray Page 8
APPENDIX A NORTH WILTSHIRE METHODIST CIRCUIT
Year until end August 2022 MINISTERS Rev Mark Barrett Trustee Rev Stephen Skinner Trustee Rev David Gray Trustee Deacon Stephen Roe Trustee Rev Andrew Bird Trustee MINISTERS IN OTHER APPOINTMENTS
MINISTER WITHOUT APPOINTMENT
Rev Pam Stranks SUPERNUMERARY MINISTERS Rev Tony Barnes Rev Janet Evans Rev Geoffrey Floyd
Rev Susan Howe
| Rev Susan Howe | |
|---|---|
| CIRCUIT STEWARDS | |
| Mr Tom Wethers | Trustee |
| Kay Ashlin | Trustee |
| Lynda Thompson | Trustee |
| Eric Hewitt ( Joint Circuit Treasurer) | Trustee |
CIRCUIT SAFEGUARDING CO-ORDINATOR Mrs Allison Burchell
CHAPLAIN OF FAIRWAYS
Mr Islay Roberts (Circuit Steward from 1 Sept 2020) Trustee LOCAL PREACHERS MEETING SECRETARY Geoffrey Rhodes Trustee CHURCH CIRCUIT MEETING REPRESENTATIVES
Aldbourne & Ramsbury
| Aldbourne & Ramsbury | |
|---|---|
| Elizabeth Osbourne | Trustee |
| Richard Osbourne | Trustee |
| Julie Coe | Trustee |
| Bath Road | |
| George Kennedy | Trustee |
| Adrian King |
Central, Chippenham
| Central, Chippenham | |
|---|---|
| Wyn Walters | Trustee |
| Lorna Cocking | Trustee |
| Marilyn Dixon | Trustee |
Central, Swindon
| Central, Swindon | |
|---|---|
| Judith Furse | Trustee |
| Christine Durant | Trustee |
Page 9
Chiseldon John Townsend to Mar21 Paul Kohn David Easter Clifford Friend from Mar 21 Trustee Trustee Trustee Trustee Christchurch Anne Hancock Trustee Jonathan Lyle David Wwie Trustee Trustee Dor<an Tony Prlchard Nathalie Marshall Trustee Trustee Luckington Robert Simpkins Lynne Simpkins Lyneham Wilma Goodfellow Ann Allen Trustee Trustee Trustee Trustee Pew5ey Pete Whittington Jackie Lampard Trustee Trustee Sheldon Road John Davis Simon Nuttall l Joint Circuit Treasurer Adrian Foster Trustee Trustee Trustee Trevor Dur5ton Trustee Annette Foster Trustee Sherston St. Andrews & Rodbourne Denise Topp Jackie Snyder David Holder Trustee Trustee Trustee Stratton Graham Crawshaw Keith Harmer Studley Christina Clifford Rlchard French Trustee Trustee Trustee Trustee Linda Morley Trustee Trlnlty Paul Webb Tony Webb Rita Grey Sheila Pickering Andy Grey Trustee Trustee Trustee Deceased Feb 2022 Trustee Until December 2021 Trustee Page 10
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THE NORTH WILTSHIRE METHODIST CIRCUIT NOTES TO THE ACCOUNTS YEAR ENDING 31 AUGUST 2022 l Basis of accounting and accounting policies i Accounting standard The financial statements are prepared in compliance with the Charities Act 2011, the Charities Statement of Recommended Practice IFRS1021, and FRS102, The Financial Reporting Standard, applicable in the UK and Republic of Ireland li Public benefit entity The North Wiltshire circuit meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy notelsl below These accounts have been prepared on the basis of historical cost except that investments are shown at their market value at the end of the year, on the accruals basis to show a true and fair vlew of the Circuit's financial position and activities. iv Content The financial information presented is relevant reliable and comparable and complete. Where estimates are used these are based on experience research and judgment. The actounts are expressed in £ Sterling rounded to the nearest pound v Going concern Based on the monetary assets and human resources available at 31st of August 2022 the trustees believe that the circuit is a going concern vii Consolidation The circuit has denominational regulatory oversight in respect of the work of 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 viii Income Income is included In the Statement of Financial Activities ISOFAI when the Circuit becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources,. and the monetary value can be measured with sufficient reliability. ix Expenditure This is recognised when a liability is incurred, or where a constructive obligation arises, where the amount is reliably measured and it Is considered more likely than not there will be an outflow of economic activity. x Grants Grants made by the Circuit from its own funds are recognised in full at the time of agreement or when the Circuit accepts that there is a legal or operational obligation to make the payment. xi VAT Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers. Page 14
xi Tangible fixed assets for use by the Circuit Tangible fixed assets are capitalised if they can be used for more than one year and cost at least Él,000. The freehold property is shown in the accounts at 2016 deemed values, of which the land component is deemed to be £700,000. No depreciation is provided on the building because the trustees consider the current residual fair value of the manse buildings lon the assumption that it had reached the end of its Useful economic life by tPie year-endl to be not less than its current value. Any depreciation would not be material. The property has been reviewed for impairment. xii Debtors and Prepayments Debtors relate to the payment of Ministers stipends in August that relates to September. xiii Creditors Creditors include both sundry expenses and specifically the 1st quarter assessment received in August. xiv Impact of Accounting Changes There have been no Accounting Changes during thi5 year xv Monetary Investments The Circuit's Investments are in monetary assets classified as basic financial instruments under FRS102 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 funds that support the Circuit Model Trust Fund and the Manses fund are held by TMCP in interest funds on which interest is credited to the accounts each month. These are regarded as medium and long-term investments. TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust Property including Legacies. Endowrnents and Accumulated Funds. Trust Property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direttion, the managing trustees comply with charities law or Methodist policy as determined by the Methodist conference. xvi Investment Properties From time to time the Circuit may hold residential property (formerly Manses) whith is surplus to requlrements xvi Methodist Connexional funds The Methodist church connexion raises assessments against the clrcuit's these are paid quarterly to the District5. A small sum is retained by the District to meet its own cost otherwise these assessments are paid quarterly to the connexion. The circuit raises assessments on circuit churches which are paid quarterly to the circuit. These cover mainly the cost of running the circuit including staffing and the District assessment above. The circuit may act as an agent for èd hoc collections for various funds controlled and then administered by the Methodist church Page 15
2 Funds The funds held constitute a General Fund held for any purpose of the circuit which are unrestricted The circuit model trust fund has wide purposes defined in standing orders and is categorised as unrestricted. Restricted funds are held for a narrower purpose. Details for each material fund are disclosed in the final note to these accounts. Any funds may be represented by more than just cash. 3 Donations and legacies Circuit Unrest Model ricted Trust fund Restricted Trust Fund Donations 2022 2021 Legacies Total 4 Income from properties Circuit Unrest Model ricted Trust fund RestTitted 2022 2021 lil Investment properties 14 Monkton Hill 10,740 lill Manse vacant 105 Ermin street 11203 11,203 6,853 Total 11203 11,203 17593 Monkton Hill vacant all year, in process of being sold and awaiting completion. 5 Investment income Circuit Unrest Model rirted Trust fund Restricted 2022 2021 Central Finance Board 374 17 391 153 Circuit Advance Fund 2,201 2,201 1,568 Total 374 2,201 17 2,593 1,721 Page 16
6 Payment to staff 2022 2021 Ministers, Admin and other lay workers. Stipends Nat Insurance Pension Travel/phone lother Total staff 158,593 36,943 14,240 10,501 220,276 165,406 37,275 14,348 9,991 227,020 Staff numbers l average no employed) Ministers Admin Lay workers Lay workers part time Total staff At 31 August 2022 there were no lay workers Lay/Admin workers included above.. Payroll Travel/phone /other Total 27,288 298 39,676 151 39,827 27,586 During 202112022 6 people were employed all the time. The circuit is required to provide ateommodation for each minister and their families and this is seen as a benefit to the Circuit. Minister5 are expected to occupy the manse provided for them. The circuit bears the cost of repairs, maintenance, building insurance, council tax and water rates. These figures are not separately disclosed as benefits-in-kind for ministers as HMRC does not seek to tax these receipts in the hands of ministers. 7 Payment to trustees No trustees receive any salaries, expenses or benefits as trustees. However, the followlng trustees are also ministers and in that capacity receive stipends as minsters and the benefit of job related accommodation. During 202012021 there were five fflinisters employed by the circuit who all are trustees - 2022 Rev Mark Barrett Rev Stephen Skinner Rev David Gray Deacon Stephen Roe Rev Andrew Bird 2021 Rev Mark Barrett Rev Stephen Skinner Rev David Gray Rev Andrew Wigley Rev Andrew Bird Their Costs which are included in the staff costs above are 2022 2021 Stipends Nat Insurance 134,925 12,829 34,733 7,049 189,537 131,017 12,006 34,330 6,936 184,289 Pension Travellphone lother Total staff Other trustee payments Page 17
7 Payment to trustees Icontdl 2022 2021 Circuit cost of manses occupied by ministers: Number of manses 81,194 72,137 Trustees who are not staff mernbers received the following Preaching travel 226 8 Fees for examination of accounts A fee of £1,440 is payable this year which is a creditor at 31 August 2022 9 Loans The circuit had no loans at 31st August 2022 Inil last yearl 10 Capital commitments and contingent liabilities The circuit had no capital commitments at 31st August 2022 Inil last year) No contingent liabilities were identified at 31st August 20221 nil last yearl 11 Tanglble Flxed Assets Cost or Valuation Residential Other Land Land Manses Investment Other Fixed Fixtures Total Properties Flttings Balance b/f Additions Revaluations Disposals Transfers Balance clf 883,900 905,300 1,789,200 -109,000 -162,300 -109,000 -162,300 883,900 634,000 1,517,900 Accumulated Depreciation Balance blf Additions Revaluations Disposals Transfers Balance c/f Ramsbury Church which wa5 closed for worship in 2019 was sold on 21st December 2021 . The net value paid to the circuit was £165,777 The carrying value at 3118/21 was £162,300 so a realised gain of £3 ,477 was made . Page 18
12 Analysls of Current A$5ets Debtors and Prepayments Loans made to District & Churches Accrued income Other Debtors Total debtors and prepayments 2022 2021 19,200 16,900 33,004 52,204 23,066 39,966 Included in Loans made to District & Churches is £16,600 which is due after l year.12021 £11,600) Analysis of cash at bank Bank Balance held in Lloyds Bank Bank Balance held in Methodist Central Finance Board Total Cash at bank 2022 2021 52,144 44,344 96,488 36,970 76,652 113,622 13 Analysls of current liabilitles Trade Creditors Grants to Churches Grants recelved in advance Other Creditors 2022 2021 16,369 69,896 1,320 87,585 70.600 1,440 72,040 Independent Examiner 14 Dlstrict Grant received The circuit strategy to employ 3 lay workers for mission work started in September 2018 Bristol district funding for 25% of cost of £60,000 split evenly over three years The programme ended on 31stAugust 2021 District grant paid to circuit in advance but not required was £ 16,369 at 31 Aug 2021 This was repaid to the District in on 12 Oct 2021. 15 Activity analysis Income Expend. Net General Fund 337,079 1384,7571 147,6791 District Levy on CMTF 122,0871 122,0871 Cost of closed churches and manses for sale including cost for Christchurch, Marlborough for advice on sale 127,0161 {27,0161 Sub Total 337,079 {433,8601 196,7811 Gain51llosses) on monetary investments 11,1831 11,1831 Ramsbury net gain 236,296 1232,8191 3,478 Revaluations of investment properties 1109,0001 1109,0001 Overall gainllossl 573,375 1776,8621 (203,4871 Pa8e 19
16 Other income 2022 2021 Rent on manse temporarily not used for a minister Other Total other income 11,203 321 6,853 1,430 8,283 11.524 17 Post Balance sheet event5 The churches at Sherston and Luckington agreed to become a class of Sheldon Road. Page 20
Name of Circuit North Wiltshire Methodist Circuit No 7122 Declarations and Scrutiny I confirm that these accruals-based accounts for the year to 31 August 2022 have been prepared from the records of the Circuit and that they include all funds under the control ol the Circutt meeting. Signature of treasurer ... Name and address of treasurer Eric Hewitt 31, Brentfore Street, Swindon Post Code SNI 7BN Presentation to the Circuit meeting I confirm that the annual report and accounts for the year ended 31 August 2022 will presented to the Circuit meeting held 14th March 2023 Signature of the Chair of the meeting Name of the Chair of the meeting Rev. David Gray Date . Independent Examinerfs Report to the Trustees of the North Wiltshire Mothodist Circuit Charlty Number 1133989 Responslblllties and basis of report I report to the trustees on my examination of the accounts of the North Wiltshire Methodist Circuit for the year ended 31 August 2022 set out on pages 1 to 21. As the Circuit's trustees, you are responsible for the preparation of the accounts in ac¢ordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Circuit's accounts carried out under section 145 of the Act and, in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission undef section 145(5)Ib) of the Act. Page 21
Name of Circuit North Wiltshire Methodist Circuit No 7122 Independent Examiner's Statement he Circuit's gross income exceeded £250.000 and l am qualified lo undertake the examination by being a qualified member of AssoGiation of Chartered Certified Accountants) I have completed my examination. I confimi that no material matters have come to my attention in connection with the examination (other than that disclosad below") which give me me cause to believe that in, any material respect.. the accounting records were not kepl in accordance with section 130 of the Act,. or the accounts do nol accord with the accounting records., or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports} Regulations 2008 other than any requirement that the accounts give a 'true and fair, view. which is not a matter considered as part of an independent examination the trustees. annual report is not consistent with the accounts I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. I have no concerns and have come across no other matters in connection with the examination to which altention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. I have obtained independent verification of all investments with Ihe Truste6s for Methodist Church Purposes or held in other trusts, bank balan$ and funds al the Central l Finan Board of the Methodist Church which are individually in excess of £10,000 {ten thousand pounds) at the balance sheet date. Signature of independent examiner Name of independent examiner Mrs Lisa Hobbs Relevant professional qualification of independent examiner Chartered Certified Accountant Name of firm: UHY Ross Brooke- Chartered Accountants: Address: Unit 16. Dorcan Business Village, Murdock Road, Dorcan, Swindon, Willshire Post Code SN3 SHY Date Page 22