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2023-08-31-accounts

LIVERPOOL DISTRICT METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2023

Registered Charity No 1134011 49 Queens Drive Liverpool L18 2DT

w.e.f. 1 September 2024: Hope Meadow, Great Sutton Ellesmere Port Cheshire CH66 2LF

Email:

coopers@nwedmethodists.org.uk

Liverpool District Methodist Church (Number 18) Year Ended 31 August 2023

1

OBJECTIVES AND ACTIVITIES

In setting our objectives and planning our activities, the District Synod (under the leadership of the District Trustees) which meets twice in each year, has given careful consideration to the Charity Commissioners’ general guidance on public benefit and, in particular, to its supplementary public benefit guidance on advancing our objectives and conforms to the Charities Act 2011.

Our mission is to be a powerful spiritual influence in the District and a visible expression of God’s inclusive love. We aim to achieve this by encouraging, through the Circuits and the Churches in our District, the worship, social, and outreach activities that currently exist, and by seeking new ways to extend to others the fellowship of the Church family.

In particular the Liverpool District Methodist Church (“District”):

2 ACHIEVEMENTS AND PERFORMANCE

The principal purpose of the District is to act as a supporting body between Circuits and the Connexion. The District does not seek and, in large measure, does not attain direct contact with the public. The direct contact is by Churches and Circuits and it is these that the District supports in their desire to provide benefit to the public.

Under the heading Collaborative arrangements with connected charities (3.3 below) there is information on how we obtained our funds. In this paragraph we show how they were spent. The money collected, or available for dissipation, was used as grants to support Churches and Circuits throughout the District with their work in their local communities and to subsidise the administrative costs of the District. In 2022-23 the District paid grants out of the General Fund and the DAF that totalled £49,952 which was greater than the sum received from the levies on some of the funds held by Circuits within the District. The deficit was met from District reserves.

The policy of the trustees on grant making is to ensure that all applications can demonstrate public benefit, pass a test of sustainability, show that there is commitment from the applicant organisation (e.g. the District grant is a minor part of the total funding) and show imagination and creativity as well as a perceived need for that for which the grant is being applied.

The grants were of several kinds, including:

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Liverpool District Methodist Church (Number 18) Year Ended 31 August 2023

Circuits and Churches that have received grants from the District will show in their own Trustees’ Annual Reports (where these are required to be prepared) details of the outcome of the activities undertaken as a result of receiving the grant.

The District is in covenant with other districts in the North West and Mann Region supported by the North West and Mann Learning Network. During the year, work has continued on developing links with other Districts, including joint training for probationer ministers and a support group for candidates for ministry. In addition, more intensive consideration has been given to an amalgamation of some or all of the Districts in the North West and Mann region. These discussions resulted in a resolution being taken to the Conference of 2023, to create the merged North West England District from 1[st] September 2024

We have been pleased to support candidates for ministry and probationer ministers who serve in the District.

2.1 Plans for future years

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Liverpool District Methodist Church (Number 18) Year Ended 31 August 2023

2.2 District Mission Plan

The calling of the Methodist Church is to respond to the Gospel of God’s love in Christ and to live out its discipleship in worship and mission. It does this through WORSHIP, LEARNING & CARING, SERVICE, and EVANGELISM.

Why are we here? (Our purpose)

Given the challenges of sharing the Gospel in our present age, the Liverpool District will respond to this calling by seeking to INSPIRE, ENCOURAGE, EQUIP and ENABLE the circuits and local churches to BE disciples, GROW disciples and MAKE disciples.

What shall we do?

The District does many things, so this list is not exclusive but indicates an emphasis in relation to the identified purpose. The District will seek to focus on INTENTIONALLY:

Therefore we will…

How will we do this? (The ways we intend to work together.)

How we go about our activity is almost as important as what we do. Therefore, it is our intention to promote across the District, underpinning everything we do with prayer, seeking to be guided and resourced by the Holy Spirit:

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Liverpool District Methodist Church (Number 18) Year Ended 31 August 2023

The Plan will be monitored and kept under review by the Resourcing Mission Group. It will frame reports to Synod.

3 FINANCIAL REVIEW

Work continued on seeking to clarify and simply the structure of Designated and Restricted Funds, including Endowment Funds. However, less was achieved than had been hoped for due to the commitment to the preparations for the proposing of the new North West England District.

A number of descriptions, and therefore the perception of the availability of funds, been found to be overly cautious, which will enable after further examination the redesignation of a number of fund from Restricted to designated, and from endowment to general funds. Although descriptors within the accounting system have been amended, the descriptors used within this set of accounts is unchanged pending the further examination required.

Additionally, we have previously reported summary income and expenditure of Methodist Women in Britain (MWiB) Liverpool District. As described at note 22 these funds are not under the control of either the District or the District Trustees, but rather accountable to Methodist Women in Britain (MWiB) nationally – which is an independent charity and at most a connected party. Their accounts have not, therefore, been included in these accounts and their removal as compared with previous years is shown as an expenditure.

During the year, the District received total income of £322k (2021-22: £483k) and dispersed £271k (2021-22 £326k), the variances being primarily due to the successful reconciliation of CPF levies due from the Methodist Connexion being received and underpayments of Connexional Assessment being made good. The resulting surplus of income was reduced by an unrealised loss of £8k (2021-22: £13k) on the restricted reserves and endowments – reflecting the volatility of the investment markets at this time. The result was a net surplus of income of £16k (2021-22: £137k) and total reserves carried forward of £1,239k (2021-22: £1,223k).

The unrestricted general fund account to which assessments are allocated shows a deficit compared to the planned neutral budget, due to transfers and adjustments between funds.

The trustees of the District have every reason to believe that the District is, financially, a going concern, principally because Circuits continue to meet their assessments and the District has adequate reserves to cover a shortfall in anticipated income. There are no subsidiary undertakings. The support for, and impetus towards the establishment of the North West England District arises, at least in part, from a recognition that recruiting staff, and particularly volunteers, to undertake the required governance and support roles is becoming increasingly challenging as the underlying age profile of Methodist members increases.

The District continues to hold the one freehold property being the Chair’s Manse in Queens Drive, Liverpool.

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Liverpool District Methodist Church (Number 18) Year Ended 31 August 2023

3.1 Investment Policy and Performance

To comply with Methodist Standing Orders, monies for long term investment are lodged with the Trustees for Methodist Church Purposes (TMCP). TMCP acts as custodian trustee for all real estate held by Districts and for all large (over £20k) bequests and for the proceeds of sale of any property formerly owned by the District. These sums are invested in unitised investments or held on deposit. The investment returns are close to tracking the movements in the FTSE100 index. The deposit income mirrors the deposit rates available elsewhere. Liverpool District trustees’ investment policy is aligned with that of the CFB and TMCP because these organisations take into consideration the social, environmental and ethical considerations, both negatively and positively, that make investments suitable for the Methodist Church.

Short term deposits are lodged directly with the Central Finance Board (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 District’s policy to manage the cash and investment resources of the District so that a rate of return on investment – both by way of dividend and capital appreciation – is obtained at least as good as market rate considering the District’s low appetite for risk.

3.2 Reserves level and policy

The District Reserves policy relates to our general (unrestricted) funds which are freely available to be used for any or all of the purposes of the District. The aims are:

The reserves held at the end of the year were as follows:

Unrestricted funds
General Fund
District Advance Fund
Designated funds
Training Fund
Mission Fund
Total unrestricted funds
Restricted funds
Overseas Students Dev Capital
Overseas Students Dev Revenue
Benevolence Fund

Higher Education Chaplaincy
Neighbourhood Project
CASAI
Other
Total restricted funds
Total endowment funds
Total funds
 £
699,300
281,851
(305)
(208)
980,638
183,530
959
3,194
13,140
19,219
(511)
6,633
226,164
32,174
1,238,976

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Liverpool District Methodist Church (Number 18) Year Ended 31 August 2023

Available Reserves

Total undesignated and unrestricted funds 980,638 Less: invested in the manse (458,855) Less: contingent liabilities grants from DAF ( 71,905)

Uncommitted reserves, readily available 449,878

All funds are separately invested either with CFB or TMCP. No money is directly invested in property, securities or other forms of investment.

The minimum policy level of the readily available part of the General Fund is such as to pay for:

Whilst it has always been considered that the District collects the Connexional Assessment as agents for the Connexion, and is not liable for any shortfall, in practise it is considered prudent to allow funds in the reserve policy against cash flow challenges in circuits and so £100k is included above. At 31 August 2023, therefore, the available reserve stood at £450k against actual reserves required of £275k as stated above. Actual readily available reserves were thus in excess of policy at the year end by £175k. The trustees are, however, mindful of the continuing impact of the Covid-19 pandemic on future income from the Circuit Model Trust Funds (CMTF’s) and Circuit assessments. These funds are not secure and it is judged prudent to retain a buffer against this funding volatility.

3.3 Collaborative arrangements with connected charities

The District’s main source of funding was the assessments obtained from each Circuit within the District based on the membership and staffing levels of the Circuit and this was used to defray most of the cost of administering the District. This sum amounted to £104,654 (2021-22: £113,837).

The District also obtained from each Circuit with a reserve, known as a Circuit Model Trust Fund (CMTF), a levy based on the size of the Circuits’ CMTF’s at the start of the connexional year (01 September). In the year this income was £115,762 (2021-22: £122,913). This increase reflects some circuits having capitalised on the sales of property but not having yet spent on replacement property or other legitimate model trust purposes. It is, in part, these funds which provide for grants for missional projects and will underpin the District’s contribution to the Neighbourhood Project and the Emmaus Circuit Superintendency over the next 5 years.

The District holds no funds as custodian trustee. It does, however, quarterly receive from Circuits within the District the Circuits’ contributions to the Methodist Church Fund (MCF). 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 an asset in the financial statements because the funds are not within its control.

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Liverpool District Methodist Church (Number 18) Year Ended 31 August 2023

No fee is earned in respect of this agency arrangement and the District incurs no cost through this arrangement.

4

Trustees’ responsibilities

For each financial year ending on 31 August the Trustees are required to prepare financial statements that give a true and fair view of the District’s financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the Trustees must:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the District and enables them to ensure that the financial statements comply with the law. They are also responsible for safeguarding the assets of the District and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the District’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Training in the responsibilities of trustees is offered to all new trustees soon after their appointment.

4.1 Risk

The District is largely risk averse but, especially in making grants to entities embarking on new and imaginative initiatives, the District is prepared to underwrite considered risks. Risks are managed by being aware of them, quantifying their impact not only in cost terms but in possible reputational or structural damage, laying them off through an insurer and minimising them by not taking them or by setting up control systems that timeously report any significant change in the risk.

5

Structure, governance and management

The District is an unincorporated association and is governed by the Methodist Church Act 1976, the Deed of Union and the Model Trust Deeds and Standing Orders of the Methodist Church (as published annually in “The Constitutional Practice and Discipline of the Methodist Church – CPD). The District was registered with the Charity Commissioners on 1 February 2010.

5.1 Structure

Circuits are the coordinating charities for local groups of Churches; Circuits pay the stipends of the ministers and employ lay staff to serve the Churches in the Circuit; most decisions are made at or ratified by Circuit Meetings which are required to meet at least twice per year. The District is the coordinating charity for a group of contiguous Circuits and makes its decisions at the half yearly synods. The Methodist Conference meets once each year as the supreme denominational body for all Methodist Churches.

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Liverpool District Methodist Church (Number 18) Year Ended 31 August 2023

5.2 Purpose of the District

The District is an expression, over a wider geographical area than any Circuit, of the Connexional character of the Church.

The purposes of the Methodist Church are and shall be deemed to have been since the date of the union the advancement of:

The primary purpose of this District is to advance the mission of the Church in a geographical area from Southport in the north to Wirral in the south and including parts of Lancashire and Cheshire to the east.

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 training.

5.3 Governance

The District operates within a statutory framework of regulation and seeks to ensure that it follows Methodist Standing Orders. It relies on the Connexional Office (postal address - 25 Tavistock Street, London WC1H 9SF) to provide guidance on changes that could affect the District.

The members of the Resourcing Mission Group (RMG) are annually appointed by a vote of the Synod for a continuous term not normally exceeding six years. The Chair of District is ex officio chair of the RMG. When a position becomes vacant on the Resourcing Mission Group, nominations are invited from ministers and lay members of Circuits within the District. The Chair of the District then shares with nominees what the roles involve. If they wish to be considered for a role, their names and reasoned statements are taken to the

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Liverpool District Methodist Church (Number 18) Year Ended 31 August 2023

Resourcing Mission Group and the District Synod for appointment. Members may be either ministers or lay people attending Churches in the area covered by the District.

The Resourcing Mission Group normally meets three times per year and deals with routine and exceptional matters. It oversees the work of the Grants Committee, finance, property, the District manse, stationing, safeguarding, the work of the Mission and Evangelism Facilitator, the work of the CASAI project development facilitator, the work of the Children and Youth Enabler, authorisations to preside at communion, and extensions to local preacher training.

5.4 Responsibilities of the Resourcing Mission Group

The responsibilities of the Resourcing Mission Group are:

6 REFERENCE AND ADMINISTRATION DETAILS

6.1 Charity Name

6.3 Principal Office 49 Queens Drive Bridge Meadow

From 1 September 2024

Liverpool Great Sutton, Cheshire L18 2DT CH66 2LF

E-mail Coopers@nwedmethodists.ork.uk

6.4 Chair of District

The Revd Dr Sheryl Anderson (retired 31 August 2024)

6.5 Secretary of the Synod & Resources Mission Group Mr Graham Pegg

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Liverpool District Methodist Church (Number 18) Year Ended 31 August 2023

6.6 Secretary of the Presbyteral Session of Synod

The Revd Phyl Fanning

6.7 District Treasurer

Mr Stephen Cooper

6.8 Names of trustees

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:

The Revd Dr Sheryl Anderson The Revd Karen Beecham Deacon Helen Coleman Mr Stephen Cooper The Revd David Goodwin (from September 2022) The Revd Phyl Fanning The Revd Ian Hu The Revd Marie-Anne Kent Mrs Kim Kershaw (to August 2022) Mrs Margaret Langton Mr Graham Pegg Ms Colette Ritson (to August 2022) Mrs Carol Shanks The Revd Paul Wilson (to August 2022) The Revd Yangsun Yi

The Managing Trustees for the District are the members of the Resourcing Mission Group. No trustee claims exemption from disclosure of his or her name here.

6.9 Chair’s PA

Mrs Gillian Downey

6.10 Bankers

CAF Bank Ltd Central Finance Board of the Methodist Church 25 Kings Hill Avenue 9 Bonhill Street West Malling London KENT EC2A 4PE ME19 4JQ

6.11 Investment managers and custodian trustees

Trustees for Methodist Church Purposes Central Buildings Oldham Street Manchester M1 1JQ

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Liverpool District Methodist Church (Number 18) Year Ended 31 August 2023

6.12 Independent Examiner

Ben Russell FCA Gardiner Russell Accounting Limited 238A Telegraph Road Heswall CH60 0AL

Approvals

The District Policy Committee of the North West England District (NWED) is the successor trustee body to the Liverpool District Resourcing Mission Group. At its meeting on 8[th] July 2025, it delegated the approval of these accounts to the Chair of NWED and the District Treasurer (who was the District Treasurer in the Liverpool District). The Trustees’ Report and the Financial Statements will be circulated to District Policy Committee for information along with the Independent Examiner’s report when available.

Signed on behalf of the District Policy Committee, as authorised:

S Cooper Signed on 12 November 2025 @ 08:33 Signed on 11 November 2025 @ 09:34 Rev Dr James Tebbutt Stephen Cooper District Chair, NW England District District Treasurer Former Liverpool District and North West England District

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LIVERPOOL DISTRICT METHODIST CHURCH

Number 18

Statement of Financial Activities (SOFA) for the year ended 31 August 2023

----- Start of picture text -----
Totals
Totals 2022
2023 (As
amended)
£ £ £ £ £ £ £
Incoming Resources
Investments & Interest 8,500 8,950 6,156 162 23,768 7,296
Charitable activities 5 3,000 3,000 -
Assessment on circuits 3 104,654 104,654 113,837
From Circuit Model Trust Funds 7,203 108,559 115,762 122,913
Contribution to the cost
4 46,008 46,008 42,741
of the Chair
Grants/Donations
9,751 840 10,591 34,101
Received
Connexional Advance &
64,246 64,246 162,359
Property Fund & MAPJ
Other Income Received - 181
Total 179,116 181,755 - 6,996 162 368,029 483,428
Expenditure on:
Grants and Donations 6 2,099 44,073 3,780 49,952 79,149
Salaries and assoc.
7 88,864 75,966 164,830 162,214
costs
Property costs 8 8,792 5,537 14,329 10,366
Office Expenses 9 15,972 381 12,864 15 29,232 30,180
Synods, committees,
10 4,796 352 5,148 1,597
conferences
Secondment Costs and expenses 23,508 23,508 25,236
Other Outgoings 11 29,636 29,636 17,092
Total 150,159 44,454 - 122,007 15 316,635 325,834
Net income /
28,957 137,301 - (115,011) 147 51,394 157,594
(expenditure)
Transfer between
13 - -
funds
Adjustments (57,024) (100,884) (4,912) 164,244 (1,423) 1 -
Other recognised
(26,641) (26,641) (7,463)
gains / (losses):
Gains and losses on investment assets (7,912) (437) (8,349) (13,137)
Net movement in funds (54,708) 36,417 (4,912) 41,321 (1,713) 16,405 136,994
Reconciliation of funds:
Total funds brought forward 754,008 245,434 4,399 184,843 33,887 1,222,571 1,085,577
Total funds carried forward 699,300 281,851 (513) 226,164 32,174 1,238,976 1,222,571
District Funds Funds Funds
Notes to the accounts Designated Restricted Endowment
General Fund (Unrestricted) Advance Fund (Unrestricted) (Unrestricted)
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LIVERPOOL DISTRICT METHODIST CHURCH Number 18
Balance Sheet as at 31 August 2023
Total
Total 2022 (as
2023 amended)
£ £ £ £ £ £ £
Tangible Fixed Assets
Manse and other property 14 458,855 458,855 458,855
Investments 155,872 31,767 187,639 195,988
Total fixed assets 458,855 155,872 31,767 646,494 654,843
Current Assets
Debtors and Prepayments 15 12,101 720 12,821 25,330
Central Finance Board and
Trustees for Methodist
Church Purposes Deposits 17 257,311 281,851 1,447 13,407 407 554,423 507,416
Cash at Bank and in hand 15,233 15,233 16,367
Total current assets 284,645 281,851 1,447 14,127 407 582,477 549,113
Current liabilities
Creditors and Accruals (due
in under 1 year) 18 (44,200) (1,960) 56,165 10,005 18,615
Net current assets/liabilities 240,445 281,851 (513) 70,292 407 592,482 567,728
Total assets less current
liabilities 699,300 281,851 (513) 226,164 32,174 1,238,976 1,222,571
Net assets 699,300 281,851 (513) 226,164 32,174 1,238,976 1,222,571
Funds of the District
General Fund (Unrestricted) 20 699,300 699,300 754,008
District Advance Fund
(Unrestricted) 19 281,851 281,851 245,434
Designated Funds
(Unrestricted) 20 (513) (513) 4,399
Total unrestricted funds
699,300 281,851 (513) 980,638 1,003,841
Restricted Funds 21 226,164 226,164 184,843
Endowment Funds 32,174 32,174 33,887
Total Funds 699,300 281,851 (513) 226,164 32,174 1,238,976 1,222,571
District Funds Funds Funds
Designated Restricted Endowment
General Fund (Unrestricted) Advance Fund (Unrestricted) (Unrestricted)
Notes to the accounts
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Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

1 Accounting framework and accounting policies

i Accounting framework

The financial statements have been prepared under the Charities Act 2011 in accordance with the 2014 version of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective from 1 January 2015) – (the Charities SORP (FRS 102) as amended by Update Bulletin 1) – in replacement for the SORP’s 2005 version specified in its related 2008 Regulations and in accordance with the “true and fair override” provision contained therein.

ii Public benefit entity

The Liverpool District Methodist Church (“District”) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s) below.

iii Basis

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 view of the District’s financial position and activities.

iv

Content

The financial information presented is relevant, reliable, comparable and complete. Where estimates are used these are based on experience, research and judgement. The accounts are expressed in £Sterling, rounded to the nearest pound.

v

Going concern

Based on the monetary assets and human resources available at 31 August 2023, the trustees believe that the District is a going concern.

vi

Consolidation

The District oversees the work of ministers and lay workers in Churches and Circuits within the District but does not have control over those Circuits or Churches, ministers or lay workers except in extreme circumstances, none of which were applicable. For this reason, the financial statements of the Churches and Circuits within the District are not consolidated into these financial statements.

vii Income recognition

Income is brought into account when it is more likely than not that the economic benefit of the income will accrue to the District. No attempt is made to measure the value of services donated by volunteers. Details of how the contribution to the cost of the District Chair has been determined appear in Note 4. A similar figure appears in the Expenditure at Note 7.

Individual amounts categorised as Other income in the SOFA will be shown separately if they are considered material.

The District acts as agent in three matters:

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Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

In all these matters the transactions are not reflected in the SOFA because there is no obligation on the District to make up any shortfall in assessments from Circuits. Sums received as Circuit assessments cannot be recognised as income in the District as they are the income of the Methodist Church Fund

In accordance with the Charities SORP (FRS 102), the time of volunteers is not recognised. Further information on this matter is provided in the Trustees’ Annual Report.

viii Expenditure

This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the District to pay out resources.

ix Grants

Grants are recognised annually only as and when any performance conditions attaching to the award are met, even when the award is for a recurrent grant over more than one year. All grants awarded for payment in future financial years are conditional on the Grants Committee being satisfied, on the basis of progress reports from the grantee, that the grant's achievements to date justify the payment of further instalments of that grant. Such commitments are noted as contingent liabilities as shown in Note 25 in these accounts.

x

VAT

Since the District is not VAT registered, all input VAT is charged with the expenses to which it refers.

xi Tangible fixed assets

These are capitalised if they can be used for more than one year, and individually cost at least £1,000. The freehold property is shown in the accounts at 2015 deemed values, of which the land component is deemed to be £150,000. No depreciation is provided on the building because the trustees consider the current residual fair value of the manse building (on the assumption that it had reached the end of its useful economic life by the year-end) to be not less than its cost to date. The property has been reviewed for impairment.

xii Investments

The investments of the District 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 gains arising on investments at the end of the year are shown in the SOFA and in Note 22 below.

xiii Receivables and Payables; Bank and Cash

Debtors are stated at the amounts owed to the District or prepaid. Creditors are initially recognised at settlement amount after any trade discounts, where normal credit terms apply, or 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 account balances are shown at the realisable values.

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Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

xiv Methodist Church Fund

The District acts as agent for the Methodist Church Fund (MCF) by collecting its assessments on Circuits and does not, therefore, include the assessments in the SOFA. If a Circuit is late in paying its MCF assessment to the District but such sum is received before the quarterly transfer to the MCF, the amount paid late will be shown as a debtor in the District’s accounts.

2 Glossary of terms

CASAI: A District project on Churches Action on Sexual Abuse Issues

CFB: Central Finance Board of the Methodist Church manages a Common Deposit Fund and a series of pooled investment funds for Methodist entities in Great Britain and provides investment advice to those entities.

Church: a group of members from fewer than 12 to more than 300 Circuit: a group of Methodist Churches in a defined geographic area, or with particular missional emphases.

Connexion: The Methodist Church in GB which includes the Head Office at Methodist Church House, all Methodist Districts, Circuits and Churches in Great Britain District: a group of contiguous Circuits

DAF: District Advance Fund

FRS: Financial Reporting Standard MCF: Methodist Church Fund MMPS: Methodist Ministers’ Pension Scheme MWIB: Methodist Women in Britain (Liverpool District) RMG: Resourcing Mission Group. The policy committee of the District. SOFA: Statement of Financial Activities

SORP: Statement of Recommended Practice

TCC: Transforming Church and Communities TMCP: Trustees for Methodist Church Purposes, the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds

3 Assessments on Circuits

For the period under review the District is made up of the following Circuits:

18-1 Liverpool North

18-3 Liverpool North Central

18-4 Liverpool City Centre – in 2022/23 this circuit ceases to exist and the church/society becomes a part of a newly designated (and non-geographic) Circuit entitled 18-20 Emmaus)

18-5 Liverpool South

18-8 Crosby

18-9 Wirral

18-13 Sankey Valley 18-17 Southport

18-19 Lancashire West

All Circuits paid their assessments to the District and to the MCF during the year or shortly after its end. During handover of treasurer responsibilities it was identified that most circuits had paid assessment in 2020/21 at rates unchanged from the previous year. This resulted

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Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

in circuits either being creditors (where they had paid more than should have been asked of them) or debtors (where they had paid less than should have been asked of them. These discrepancies appeared within the prior year balance sheet and were corrected during 2021/22. The assessment on Circuits is annually determined by the Trustees, assessed on the number of staff in the Circuits, the number of Church members and the determined income taking into account specified income elements.

Contributions to the Methodist Church Fund (MCF)

In addition to the assessments on the Circuits to help defray the costs of running the District, the District acted as agent for the Methodist Church Fund which levied assessments on the Circuits in this District totalling £336,652 (2021-22: £338,237) all of which were collected or shown as debtors at the end of the year 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 nearly nil cost to the District. These sums collected for and remitted to the MCF do not appear elsewhere in these financial statements.

4 Cost of Chair and trustees

The Chair of District chairs meetings of the Resourcing Mission Group (RMG). The members of the RMG are the trustees of the District. The stipend, employer’s NIC and employer’s pension contributions of the Chair of District are paid by the Methodist Connexion. The Chair’s other costs are met mostly by the District.

----- Start of picture text -----
2022-23 2021-22
£ £
Stipend of Chair of District, Rev Dr Sheryl Anderson 35,182 32,451
Employer's National Insurance contributions 3,576 3,343
Employer's pension contributions 7,250 6,947
Cash cost paid by the Connexion (see SOFA) 46,008 42,741
Notional estimate of cost of providing manse 12,000 12,000
Chair's expenses 2,442 2,052
Total cost 60,450 56,793
----- End of picture text -----

Since the stipend-related costs above ( i.e. £46,008; 2021-22 £42,741) are borne by the Connexion, they appear both in the Income of the District and the Expenditure of the District (See Note 7). It should be noted that the chair is required to occupy the District’s manse. The manse is provided by the District and the District maintains the property. The sum of £12,000 (unchanged since 2018-19) was determined by enquiry of local letting agents and does not appear elsewhere in these accounts. The Chair of District is the sole paid key management person but is supported by members of the RMG.

No accrual is made for the Chair’s entitlement to a sabbatical as her functions are undertaken by a Deputy Chair at minimal extra cost to the District.

Payments to trustees

It is District policy to offer to reimburse members of the Resourcing Mission Group 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 no member of the Resourcing Mission Group 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.

Page 18 of 32

Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

None of the trustees is an employee of the District. Expenses have been reimbursed to some seven (2021-22: four) trustees (members of the Resourcing Mission Group (RMG)) who, in aggregate, have received the cost of travel incurred in attending meetings of the District and reimbursement of administrative expenses amounting to £7,140 (2021-22: £4,140).

5 Other income

The District does not undertake fundraising.

The District received £3,000 from other North West Districts in the year, as a contribution towards North West England District merger costs. Liverpool acted as the managing District for financial matters, in order to maintain proper oversight and control of the process.

6 Grants and donations and related support costs

Grants and donations totalling £49,952 were made during the year (2021-22: £79,149).

----- Start of picture text -----
2022-23 2021-22
£ £
From General funds 2,099 7,700
From DAF (see Note 19) 44,073 71,139
From Overseas Students Income Fund - 310
From Youth Gen3 Fund 3,780 -
Total 49,952 79,149
----- End of picture text -----

Details of the recipients of grants paid by the District during the year may be found on the District Advance Fund report.

Expenditure on charitable activities through the District Advance Fund

This fund receives formulaically determined contributions from the Circuit Model Trust Funds held by Circuits within the District, and a similarly based distribution from the Connexional Priority Fund (CPF) 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:

To
£		 To
£
Churches
13,500
Circuits
18,573
Other
12,000
Total 44,073

The income of the fund was £181,374 (including interest, net of costs) in the year. Some £44,073 was paid out in grants in the year. The Grants Committee is aware that grant applications must demonstrate public benefit. The support costs for grant-funding to third parties are insignificant (principally because the secretary of the Grants Committee is a volunteer and undertakes the vast majority of this work).

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Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

7 Salaries and associated costs

Gross salaries are paid to two full time and four part time (2021-22: eight) employees are shown below.

----- Start of picture text -----
2022-23 2021-22
£ £
–
Gross pay Lay Staff 103,785 97,130
Employer's National Insurance contributions 7,027 18,608
Employer's pension contributions to defined
contribution schemes 8,010 3,735
Total costs of 6 staff 118,822 119,473
Cost of Chair of District (see note 4) 46,008 42,741
Total staff costs 164,830 162,214
Average weekly contractual hours for 6 staff 122 169
----- End of picture text -----

No employees 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 Real Living Wage, as published by the Living Wage Foundation and mandated by the Methodist Conference.

The full-time employees are a facilitator in sexual abuse issues (CASAI project) and the Higher Education Chaplain (who left in April 2023). Of the part-time staff, two are engaged in developing the Neighbourhood Project, one is engaged exclusively in safeguarding matters, and one provides PA and administrative assistance to the District Chair

The role of Mission and Evangelism enabler was filled throughout this year through the secondment arrangement whereby a Minister stationed in the Wirral Circuit was seconded ½ time for which the District reimburses stipend, oncosts and manse expenses. These costs are not included in the above table but are shown as secondment costs in accounts.

Pensions

Most ordained presbyters and deacons are members of the Methodist Ministers’ Pension Scheme (MMPS). This is a defined benefit 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 ‘employer’ and ‘employee’ are used as they would be in an employing body.

On the other hand, lay employees are contractually employees and have, in accordance with Auto-enrolment legislation and the decisions of the Methodist Conference, the option of joining the District’s Defined Contribution Scheme administered by The Pensions Trust. The District’s only liabilities in this scheme are the employer contributions which are made timeously within the financial year. One person employed as a lay employee is, in fact, a Methodist Minister who has been given permission to serve in this way and is opted out of the MMPS. They are treated entirely as if they were a lay person and are contracted to their role in that capacity.

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Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

The Connexion accounts for the MMPS pension scheme and shows the figures in the annual Methodist Church in Great Britain accounts. The MMPS was in deficit as at the 2020 actuarial valuation and the Conference and Connexion have brought forward plans to return to scheme to parity/surplus. Details of this scheme can be found in the Annual Report and Accounts of The Methodist Church at www.methodist.org.uk

8 Property costs

----- Start of picture text -----
2022-23 2021-22
£ £
Chair’s manse repairs 3,430 1,881
Council tax and water rates 2,950 3,160
Insurance 2,412 1,873
Total charged to General Fund 8,792 6,914
CASAI office, rent and services 5,537 3,452
Total charged to Restricted Fund 5,537 3,452
Total 14,329 10,366
----- End of picture text -----

9 Office expenses

----- Start of picture text -----
2022-23 2021-22
£ £
Resources & General expenses 3,800 8,886
Telephone 3,650 3,237
Staff training 5,104 2,910
IT and other 110 99
Bank fees 462 -
Travel 2,846 1,349
Total charged to General Fund 15,972 16,481
TMCP charges 381 359
Total charged to District Advance Fund 381 359
-
CASAI Resources & general expenses 1,395
CASAI Telephone 916 1,107
CASAI IT 36 -
CASAI Training and supervision 1,372 749
CASAI Travel 897 2,875
Total charged to CASAI 3,221 6,126
- -
Chaplaincy Training
Chaplaincy Resources and Expenses 340 782
Chaplaincy travel 146 -
Total Charged to Chaplaincy Fund – Restricted 486 782
Benevolent Resources and Expenses 200 -
----- End of picture text -----

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Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

----- Start of picture text -----
Total charged to Benevolent Fund - Restricted 200 -
Neighbourhood Telephone 131 56
Neighbourhood Resources and Expenses 4,678 3,917
Neighbourhood Staff Training 1,226 640
Neighbourhood Travel 1,270 148
Total Charged to Neighbourhood Fund - 7,305 4,761
Restricted
TMCP charges - 511
Total charged to Students Development Fund - - 511
Restricted
Mission & Evangelism Travel 1,652 1,060
Total charged to Mission & Evangelism Travel -
Restricted 1,652 1,060
Total charged to Restricted Funds 12,864 13,240
TMCP charges 15 100
Total charged to Endowment Funds 15 100
Total 29,232 30,180
----- End of picture text -----

10 Synods, Committees, Conference

----- Start of picture text -----
2022-23 2021-22
£ £
Metropolitan Cathedral - Eurovision 2,280 -
Supernumeraries’ teas 879 -
Conference 582 114
LPWL training day 280 -
Other 775 365
Total charged to General Fund 4,796 479
Youth Event expenses 312 1,035
Neighbourhood Project 40 83
Total Charged to Restricted Fund 352 1,118
Total 5,148 1,597
----- End of picture text -----

None of the remaining individual amounts – aggregated as ‘Other’ above - is considered material and none is listed separately.

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Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

11 Other outgoings

----- Start of picture text -----
2022-23 2021-22
£ £
Churches Together Merseyside Region 9,007 1,287
Mission in the Economy 10,000 12,300
Consulting – District merger scoping (2022 2,000 1,100
Quinquennial reports)
IT software 521 732
Independent examination (2 years) 2,580 -
The Pensions Trust – joining fee - 500
Other 528 1,173
TCC Contribution 5,000 -
Total charged to General Fund 29,636 17,092
----- End of picture text -----

12 Investment management

During the year the District paid £396 to TMCP, the custodians of the District’s investments (District Advance Fund, Overseas Student Development Fund and various endowment funds (2021-22: £970). The sum of £396 was levied at 0.285% on the value of the funds at the end of the prior year and is shown as allocated to the three groups of funds: £380, £398 and £30. See Note 9 above.

13 Transfers between funds

During the year funds were withdrawn from the District Advance Fund, which included £19,500 to contribute to the funding of the work of the Mission and Evangelism development facilitator and £5,000 to support costs in engaging TCC for mission support work in the District. In addition, £18,000 was transferred from general funds and £18,000 was withdrawn from the District Advance Fund for the work of the CASAI project.

14 Manse and other property

The value of the District’s manse in Queens Drive, Liverpool is shown in the accounts at 2015 deemed values, of which the land component is deemed to be £150,000. There is no depreciation on the manse as the impairment review at the end of the year confirmed that the current residual market value of the building was greater than the carrying value of that part of the asset’s cost to date. Also, due to the decision of the Methodist Conference of 2023 which will result in the amalgamation of districts, it is likely that the Liverpool Manse will become surplus from September 2024. It is not therefore felt necessary to obtain a valuation at this time purely for accounting purposes. The Trustees are content that the book valuation remains reasonable, and accounting adjustments would become relevant at the point of sale.

----- Start of picture text -----
Land Buildings Total
£ £ £
Cost or valuation
Balance brought forward at 1 September, at cost 150,000 308,855 458,855
Balance carried forward at 31 August 2023 150,000 308,855 458,855
----- End of picture text -----

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Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

15 Debtors and prepayments

----- Start of picture text -----
Debtors were made up as follows:
2022-23 2021-22
£ £
Trade debtors
-
NWE Merger District merger costs rebilled 1,000
-
Conference expenses 1,051
1,000 1,051
Prepayments and accrued income
Liverpool North Circuit 8,226 22,212
Payments in advance 2,875 2,067
11,101 24,279
Total – General Fund 12,101 25,330
Youth -3 Gen Grant – Restricted 720 -
Total 12,821 25,330
----- End of picture text -----

16 Trustees for Methodist Church Purposes

The funds that support the District Advance Fund, the Overseas Students Development Fund and certain Endowment Funds are held by TMCP in Trustees Interest Funds on which interest is credited to the accounts each month. These are regarded as medium and longterm investments, drawable on application in accordance with Model Trust purposes.

TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments 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 direction, the Managing Trustees comply with charity law and Methodist law and policy as determined by the Methodist Conference.

17 Central Finance Board (CFB) and Cash at Bank

The District has one current account at CAF Bank, an authorised institution. The money held in this account is immediately available. In addition, the District has seven deposit accounts at CFB, a common deposit fund. Interest is earned on these accounts and credited monthly; the sums deposited can be withdrawn without notice and without loss of interest. These sums are viewed as being liquid.

Page 24 of 32

Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

18 Creditors and accrued expenses

----- Start of picture text -----
Creditors were made up as follows: 2022-23 2021-22
£ £
Trade creditors
Methodist Church fund assessments 28,000 28,000
-
Sundry creditors 2,885
Total trade creditors 30,885 28,000
Various accruals 14,675 8,950
Total Accruals: 14,675 8,950
Historic adjustment re opening
balances (55,565) (55,565)
Total (DR) CR (10,005) (18,615)
Maturity analysis of financial liabilities
Accrual
Accrued at made Accrued at
31-Aug-22 Paid in year in year 31-Aug-23
Trade creditors
Methodist Church Fund Assessments 28,000 - - 28,000
- -
Sundry creditors 2,885 2,885
Total trade creditors 28,000 - 2,885 30,885
Various accruals 8,950 - 4,976 13,926
Payroll accrual - - 749 749
Total Accruals: 8,950 - 5,725 14,675
Total 36,950 - 8,610 45,560
----- End of picture text -----

19 Grant Commitments and the District Advance Fund

Expenditure on charitable activities: District Advance Fund

Where grants are payable in annual instalments it is necessary for the grantee to provide a satisfactory report on the achievements of activities funded by previous instalments of the multi-year grant award before any further instalments will be paid. The commitment for unpaid grants amounts to £71,905 (2021-22 – £164,569) as covered by the DAF is shown as a contingent liability. This amount includes allocations within District initiatives where match funding is contingent on the district contributions but excludes allocations for District Projects which are accounted for in the years that they are expended in.

This total of anticipated grants is comfortably within the balance of £281,851 in the DAF as at 31 August 2023. The award of a grant by the District does not create a contractual relationship. No institution received grants of such materiality that they should be separately disclosed in these accounts.

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Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

20 Unrestricted Funds

20.1 General Fund – balance £699,300 at 31 August 2023 (2022: £754,008)

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 65% of this fund is held as a freehold property, the District manse for the Chair of District. During the year £2,099 was paid out as grants and donations from the General Fund.

20.2 Other Designated Funds – balance (£513) at 31 August 2023 (2022: £4,399) These funds are to serve specific purposes but are not restricted by any document or deed to that purpose alone. These funds comprise:

The Training Fund – balance (£305) (2022: £2,151) is available to meet some of the training costs of ministers and lay people within the District.

The Mission Fund – balance (£208) (2022: £2,248) is available to meet some of the specific mission project costs of circuits or churches within the District.

All expenditure of the purposes for which these funds are held was charged against the general fund. In order to streamline the District’s finances, it is intended to absorb these funds into the general fund in 2023/24 and manage their purposes by budget allocation within that fund.

21 Restricted Funds - balance £226,164 at 31 August 2023 (2022: £184,843)

The Overseas Students Development Fund exists to support international students, studying in Liverpool, who face financial hardship. Due to legislative changes around financial status of such Overseas Students, the demand for this support has all but disappeared in recent years, though it has been used to support Methodist Ministers from other parts of the world studying at the universities. The Overseas Students Development Fund has been so described in the District’s accounts since beyond the corporate memory. Enquiries with TMCP indicate that is, in fact, an unrestricted fund arising from the sale of a property many years ago. It appears that at some point the Trustees may have agreed to apply the fund in the way described, which should have had the effect of making it a Designated Fund rather than a Restricted Fund. Caution is being exercised but within 202324 it is hoped to agree the recategorizing of the fund, either to a wholly unrestricted fund or as a designated fund for particular purposes. In either case, the monies will remain as Model Trust funds and their use limited to the proper charitable purposes of the Methodist Church.

A capital amount, £155,872 at 31 August 2023 (£163,784 at 2022), is held in Trust at TMCP and invested in the CFB Managed Mixed Fund to provide income to support the purposes of the fund. The variance is due to the volatility in the equity market over the year.

The Benevolent Fund – balance £3,194 (2022: £2,717) is available to make specific donations to individuals or communities in need. Total expenditure in the year was £200, and certain transactions accounted through General Fund might have been charged to this account.

Page 26 of 32

Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

The CASAI Fund – balance (£511) (2022: (£26,123) is a project that seeks and facilitates actions on issues of sexual abuse. Total income in the year (including transfers from both General and District Advance Fund broadly as budgeted) was £61,676 (2022: £42,540) and expenditure was £36,064 (2022: £37,675).

The Higher Education Chaplaincy – balance £13,140 (2022: £34,131), is the ministry of a Chaplain working across the three higher education establishments in Liverpool. This is primarily funded for a three-year period by a connexional grant, receivable annually.

The Neighbourhood Project – balance £19,219 (2022: £19,219) is a project to explore a new missional approach to being the church, outside of the church walls, enabling members to be missional in all aspects of their daily lives and to develop a new form of worshipping community, rooted in the missional work of the project. The current year is the first year (of 5) of full implementation, and is part funded by a grant from the Connexion’s God for All strategy funding and part from the DAF Grant.

The market valuations for the Overseas Students Development Fund have been provided by TMCP. The funds of the Benevolence Fund and CASAI project are held on deposit at CFB.

Page 27 of 32

Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

22 Summary of movements on significant individual funds

----- Start of picture text -----
Balance at Balance at
Transfers/ Gains/
Fund 31-Aug-22 Income Expenditure Adjustments Losses 31-Aug-23
£ £ £ £ £ £
General Fund 754,008 179,116 (150,159) (57,024) (26,641) 699,300
District Advance Fund
-
(Designated) 245,434 181,755 (44,454) (100,884) 281,851
Training (Designated) 2,151 (2,456) (305)
Mission (Designated) 2,248 (2,456) (208)
Total other designated 4,399 (4,912) (513)
Total unrestricted 1,003,841 360,871 (194,613) (162,820) (26,641) 980,638
Overseas students Dev
Fund 184,489 184,489
Benevolence
(Restricted) 2,717 677 (200) 3,194
Higher Education
Chaplaincy (Restricted) 34,131 (20,991) 13,140
Neighbourhood Project
(Restricted) 19,219 (29,420) 29,420 19,219
CASAI (26,123) 360 (36,064) 61,316 (511)
Other (29,590) 5,959 (35,332) 73,508 (7,912) 6,633
Total restricted 184,843 6,996 (122,007) 164,244 (7,912) 226,164
Powell Fund 6,441 - - - 6,441
T A Turney Benevolent
- - -
Fund (Trust 10343) 4,418 (354) 4,064
Edgar W P Meredith
Trust (Trust 7942) 23,698 36 - (1,941) 21,793
Various Charities Trust
(Trust 849) 2,069 56 - (72) - 2,053
Jas Gilkes Bequest
- -
Trust (Trust 2561) 1,685 (2) (60) 1,623
Wm Ashcroft Memorial
(Trust 1221) 1,300 35 (139) - 1,196
Other (5,724) 37 (15) 1,143 (437) (4,996)
Total endowment 33,887 162 (15) (1,423) (437) 32,174
Total Funds 1,222,571 368,029 (316,635) 1 (34,990) 1,238,976
----- End of picture text -----

Other designated Funds: During the previous financial year, with the transition of Treasurers, it had not been noted that these funds were separately accounted for, and all transactions were dealt with through the General Fund. The requirement to maintain a separate fund is being reconsidered.

MWIB – Methodist Women in Britain has, for over 10 years, been an independent charity which has no financial or governance connection with the Liverpool Methodist District. It’s aims are consistent with and related to the Methodist Church in Britain and enjoys a cordial

Page 28 of 32

Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

relationship throughout the Methodist Family. Within the district it is run by and for Methodist Women, predominantly, arranging regular meetings and fund-raising projects, and is represented within the Synod as a courtesy. They have always operated their own banking arrangements and have reported their financial activity to the synod. Their accounts have previously been reported as a sub-account within the District Accounts. Whilst the synod will remain interested in their financial performance, the District Trustees have no responsibilities or control over this fund. MWIB Liverpool is accountable to the national body and not the District. The expenditure recorded in this set of accounts is simply an accounting transaction to remove the fund from our accounts.

23 Connected organisations and related parties

All of the District trustees are members of one or another Church and Circuit within the District and may be trustees in their Churches and/or Circuits.

Connected organisations include the Methodist Connexion and Conference, Circuits and Churches within the District, North West Training Forum, other Methodist Districts in Great Britain, the Methodist Ministers’ Children’s Relief Association, CFB and TMCP, except as reported in Note 5. The District Synod appoints representatives to the Methodist Conference who thereby become trustees of the Conference for their term as representatives. Those appointed may or may not be District Trustees. All of these entities have their own trustees or directors and autonomous administration, such that Liverpool District has no significant influence over any of them, nor they over Liverpool District. They are, therefore, not considered related parties.

----- Start of picture text -----
Names of Connected Organisations Receipts Payments
£ £
Donee: Methodist Church Fund (336,653)
Donor: Circuits within Liverpool District (assessments on
Circuits} 310,012
Donor/Donee: Circuits within Liverpool District (CMTF
levies/grants) 115,762 (23,353)
Donor/Donee: Churches within Liverpool District (grants) (13,349)
----- End of picture text -----

There were no related party transactions.

24 Volunteer contributions

Every entity (Connexion, District, Circuit, and 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. Principally this contribution is by serving on committees of the District that deal with mission, manses, finance, policy, grants, training, development. We are grateful to all of them for their help and commitment.

25 Capital commitments and contingent liabilities

There were no capital commitments at the year end (2021-22: nil).

There were contingent liabilities in respect of grants awarded to Circuits within the District at 31[st] August 2023; these amounted to £71,905.

Page 29 of 32

Liverpool District Methodist Church (Number 18) Notes to the Accounts For The Year Ended 31 August 2023

26 Lease commitments

The District has a lease agreement with Warrington Housing Association for the use of office space for the CASAI project. In subsequent years the commitment (including service charge commitments) amounts to £3,574 per annum up to 2024/25. The current agreement expires on 30 Sep 25 giving a liability in 2025/26 of £298.

27 Independent examiner

No accrual has been made for the fee of the independent examiner. Previously an Independent Examiner has provided his services free of charge, though he retired from the role following examination of the 2020-21 accounts. Any fees in relation to the 2021-22 account has been charged to revenue in the current year.

Page 30 of 32

Liverpool District Methodist Church (Number 18)

Declarations and Scrutiny

I confirm that these accruals-based accounts for the year to 31 August 2023 have been prepared from the records of the District and that they include all funds under the control of the District Policy Committee.

S Cooper Signed on 11 November 2025 @ 09:34 Signature of Treasurer …… ………………………… Date………………………….….

Name of treasurer: Stephen Cooper

Address: 8 Kerry Croft, Great Sutton, Ellesmere Port, CH66 2UE

Presentation to the District Policy Committee of the North West England District (Successor Trustee Body)

I confirm that the annual report and accounts for the year ended 31 August 2023 will be

presented to the District Policy Committee at the earliest opportunity following approval.

Signature of the Chair of the Meeting ……………………………………………………………… Signed on 12 November 2025 @ 08:33

Name of the Chair of the Meeting: REVD DR JAMES TEBBUTT Date ……………………….

Independent Examiner’s Report to the Trustees of the District, named above

The District’s trustees are responsible for ensuring that the annual report and accounts for the year to 31 August 2023 present a true and fair view of the District’s income and expenditure for the year and of its assets and liabilities at the balance sheet date. The trustees consider that an audit is not necessary for this year under section 144 of the Charities Act 2011 and that an independent examination is needed.

It is my responsibility to:

Page 31 of 32

Lfv•rpool Dlstrlct M•thodlst Church {Numbor 18) Basls of Ind•pond•nl Examln•V8 Report My eXaminatic￿ was carried out in accOr(lan￿ with the general directions given by the Chartty Commission. An exarninat￿n includes a rewew of the accounting records kept by the chaiity and comparison of the accounts wtth those records. It also indudes consideration of any unusual items. in nature or scale. or disdosures in the accounts, saeknng explanations from the trusts9S concerning 5uth matters. Th8 procedur8s undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a true and fair view. My report is limrted to those matter5 set out in the statement bek>w. Indopondont ExamIn•￿$ PJtatom•nt In c¢Jnnectlon vlth my examinat1￿. no matter has (xxne to my attention (oth8r than as dSs¢losed below.) (1) whith gives me reetA￿able Cause to belleve that In any materfal respect the requirements to keep accounting records In accordance with Secti￿ 130 of tho Charlties Act 2011 to prepare accounts vthich accord with the a[￿oUnting r8cord8 and (x)rnply wlth the accounting requirements of the Charttie8 Act 2011 have not been met. or (2) to whlch, in my oplnlon. attentl(x) should be drnwn In ord8r to enable a propar understarrfjing of the accounts to be reathed. <3) I have not obtslned Independent verlfi¢atlon of all Investments wlth the Tru8lee8 for Methodist Church Purposes or held in other trusts. bank balances and fvnds at the Central Flnance Board of the Methodist Church vthich ar8 individualty in excess of £10,000 (ten thousand pounds) at the b81ance sheet date. Slgnature of independent 8xamin8r...... Name of Independent examlner Relevant professional qualffication of independent ex•niner Address .,..7.3f.A IEIEWfiI hhb, ll&4&LL, aiGo c*L Date J.1 P4•32d32