Charity Registration No. 1134040
EALING TRINITY CIRCUIT OF THE METHODIST CHURCH {35124)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
LEGAL AND ADMINISTRATIVE INFORMATION
Clrcult Mlnlstors
Revd Rachel Bending
Isuperinleiidenll
Rtrvd SLtsan Male
Revd Theresa Slmons-sam
(Appointed 1 Seplemb$r
20201
Revd Shirlyn Toppln
Revd Michaela Youngson
(Co-chair ol London Dislricl
Eslher Ackah
Alexander Anteyi
Simon Bhatli
Michattl Brown
Hector Chidiya
Marion Garnelt
Colin Halherall
Fleur Haiherall
Colleen Hicks
Roy Hill
Jane HOw￿h
George Lallord
Kathleen Loveridge
Marlin Kingsnorth
Janel Malamah-Thomas
George Masih
Harmash Masih
Derek Mallhews
Sylvia Murray
Marion Narain
George Oliver
Stephen Sears
Louise Singleton
Vinnelle Small
Janel Smilh
David Street
Karen Whilehouse
Paul Williams
Charles Wiredu
Lay Trustees
(Appoinled 24 March 20211
(Resigned 14 Sep 20201
(Appointed 21 July 20211
(Appointed 14 Sept 20201
Resigned121 July 20211
Re5igned121 July 20211
ResSgned121 July 20211
IAppoinled 14 Sept 20201
Clrcull Stewards
Kathleen Loveridge
Stephen Sear5 (Treasurer)
Jane Horwich
Fleur Halherall
Charily number
1134040
Audltor
Summers Morgan
First Floor, Sheraton House
Lower Road
Chorleywo(Kl
Herilordshire
WD3 5LH

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
LEGAL AND ADMINISTRATIVE INFORMATION
Bankèrs
Barclays Bank Pl¢
Ealing Branch
Leicester
LE87 2BB
Investment advisors
Central Finance Board of the Methtsdisl Church
9 Bonhill Street
London
EC2A4PE
Trustees for Methodist Church Purposes
Central Buildings
Oldham Street
Manchester
M1 1JQ

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
CONTENTS
Pagè
Trustees, report
Slalemenl of Trustees. responsibilities
Independent auditor's report
9- 11
Statement of financial activities
12
Balance sheet
13
Slalement of cash flows
14
Notes lo the financial slalemenls
15-27

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST 2021
The Trustees present their report and financial statements for the year ended 31 August 2021. The Trustees
have adopted the provisions of the Slatemenl of Recommended Piaclice ISORP) "Accounting and Reporting
by Chaiilies. IFRS 1021 in preparing the annual report and financial statements of the charity.
The financial statements have been wepared in accordance with the accounting policies set out in note 1 10
the financial statements and comply with the Circuit's governing doGument, the Charities Act 2011 and
"Accounting and Reporting by Charities.. Slalemenl of Recommended Practice appli¢able to charities
preparing their accounts in accordance wlh the Financial RepDrting Standard applicable in the UK and
Republic of Ireland IFRS 102) leffe¢tive 1 January 20191"
Objectivès and activities
The charity's objective is lo act as a ￿source provider within the area around Ealing for the Melhodisl Church.
The purposes of the Melhodisl Church are and shall be deemed lo have been since the Dale of Union the
advancement of..
The Christian faith in accordance with the doctrinal standards and the discipline of the Melhodisl
Church..
Any charllable purpose for the lirne being of any Connexional. District, Cir¢uit, local or other
organisalion of the Methodist Church", and
Any charitable purpose for the time being ol any society or institution or subsidiary to the Methodist
Church.
The tsrganisatDn and resourcing of regular public ac15 of worship open to members of the church and
non-members alike.
The teaching of Chrislianily through sermons, courses and small groups.
The resourcing of pastoral work including visiting the si¢k and bereaved.
Taking religitsus assemblies in local schools.
Promotion of Christianity through the staging of events and services.
Provision of chaplaincy ServI￿S lo the local university and other inslilulions.
Aims and activities
The Circuit's mission is to be a powerful spiritual inflLJence in the community and a visible expression of God's
nclusive love. We aim lo achieve this by encouraging, IhrLiugh the chur¢hes in Our Circuit, the worship, Social,
and outreach aclivilie5 that currently exist., seeking new ways lo extend to others the fellowship of the Church
family,. and throLJgh these lo develop the life of the Circuit and ils churches.
Aims and activities within the objectives and purposes are..
To resource worship in each of the churches and congregations of the Circuit and in a weekly
ecumenical a¢t of worship in Soulhall.
To hold worship and social gatherings for the whole circuit gaIhtr￿d as one on al least 4 occasions
each year.
To ies¢)urce regular events lo develop discipleship, knowledge and piaclice of faith.,
To provide a ministerial staff lo support, organise and cartt for those volunleers who offer pastoral
care within our churches and indeed lo provide pastoral care thernselves. To offer training on pastoral
care, safeguarding elc..
To offer training lo offieers, both volunteers and employed, to enable their development and the
practioe of their tasks within the organisalion.,
To identify missiDnal needs and lo work with partners lo fulfil them",
To provide town centre chaplaincy in Greenfoid alongside ecumenical partners.

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
The ￿gnificant activities which have contributed to the achievement of aims and objectives..
Worship has been regularly held in each of the Cir¢uil's churches and congregations or online
The Circuit has led and resourced Bible Studies and be9un a discipleship development programme in
ortler lo help our members deepen their lailh and practice
The Circuit actively supports the work ol various social mission projects in which we are a partner.
including Foodbanks, Nightshelters, and a scheme offering support, Social interaction, exercise elc. lo
the elderly living in their Own homes. These are supp(>rted financially through grants bul also through
the time and allenlion of our members.
The achievement of these aims will further our primary purpose to advance the Christian faith by bringing
people into contact with the Melhodisl Church in our area.
The Circuit uses reflective practice lo a55èss and develop its work. This lakes place wlhin the Circuit Staff
Meeting, the Circuit Policy Committee and the Circuit Stewards Meeting.
Given the nature of the Cir¢uil's aims and objectives, the Circuit does not sel criteria or measures ID assess
success. 11 will continue lo promote its aims regardless of any lernporary setbacks.
The Trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities
the Circuit should undertake.
Achievements and performance
The Circuit Stewards are pleased to report on how these oblectTves have been pursued during 2020121..
The Circuit has continued to encourage missional thinking and involvement through night shelter
projects, Food Bank. the Live al Home Scheme and a new project raising money for Christian Aid.
This last named h8s succeeded in engaging a wde cross-seclion of the Cir¢uil with enthusiasm.
Circurt identity and unity has visibly improved in and through an increasingly successful series of
Circuit Services and even15 planned jointly by the team of ordained ministers.
The Cirouil has begun to create a plan for future mainlenan¢e using quinquennial inspection reports
as a base. Due lo the complexity of the Circuit's properly porlfolio this has not been 8$ straightforward
as had been hoped. The Circuit conlinues to seek ways lo move this forward.
The Circuit has responded lo the changes in working practices demanded by COVID 19 by prtsviding
video worship and wtsrship on Zoom, Zoom Bible Studies and discussions and by supporting
churches as they created risk assessments elc lo ensure their activities are COVID secure.
Due to the global pandemic the Circuit has moved many of ils govemance activities online and has
adapted its procedures as necessary in line with Melhodisl CPD and the advice from the Melhodisl
Connexional Team.
Review of the yèar
The Circuit prepares aceruals financial stalemenls. The Circuit budget is prepared by first anlicipaling the
expenditure for the forthcoming year and then deleimining, in discussion with the individual ¢hurches, how
that sum will be raised. Normally about 700/0 of the Circuit income comes from the individual churches within
the Circuit by means of an Assessment agreed with each church.

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
Financial review
The value of Circuit funds as al 31 August 2021 was £5,872,890, which is a increase of £1,003,067 frtsm the
previous year.
The Circuit does not use perfomance indicators lo measure 'oulpuls' as these are not appropriate for the type
of activities undertaken by the Circuit.
The principal sources of funds are assessments paid by churches within the Circuit and income from let
properties. These finance ministers, stipends and the general running costs of the Cir¢uit.
Funds held by the circuil are invested with the Trustees for Melhodisl Church Purposes nationally in
accordance wlh the s(>cial investment policies of the Melhodisl Church.
Pro
erties
The King's Hall, Southall
King's Hall has remained Closed since 2013 as the building had become Ljnsafe for public use. Two churches
worshipped al Kings Hall, an English language congregation on Sunday mornings and an Urdu-speaking
congregation on Sunday afternoons. Follo￿￿ng the closure. the morning Congregation joined Kingsdown
M&lhodisl Church as a 'Class Meeting. and worship tsn Sunday mornings at Hanwell Methodist Church. The
afternoc)n, Urdu-speaking congregation hold their worship in the premises of a nearby school, which they renl.
The Circuit is in negotiation with a developer lo redevelop the sile lo provide Church and community space
and affordable residential accommodation.
Gran
Grants lot811ing £796 were awarded during the year.
Other notes
During the year the Circuit was a member ol the Association ol Church Accountants and Treasurers. The
repairs and maintenance expenditure during the year on property was wrillen off and not capilalised. Al no
lime during the year was the Circuit insolvent either in terms of ils assets or in leims of its ability lo pay its
debts as they became due.
Reserves Policy
The Circuit believes that il should ensure that il has reserves suffioienl to cover the stipends and employm&nl
¢Dsis of ils Presbyters, Deacons and part-lime Adrninislralors for the lull ensuing year but not lo meet any
redundancy pay should this be payable. This sum is eslimaled al £199,200 lor the next financial year. Al the
balance sheet dale the Circuit held £556,939 in reserves,. the Trustees believe that through effective
management of their expenses and increased income the reserve position should improve.
Other fixed costs of the Circuit, including the District Levy and District Assessments. are eslimaled al £71,934
for a full year. The Circuit deems il prudent lo hold sufficient lo cover these costs for six months, i.e. £35,967.
The lolal of these possible costs is £235,167.

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
Principal risks and uncertainties
The ongoing financial deficit.. In seeking to minimise this risk the ¢ir¢uf( reduced its staffing by one
ordained presbyter in September 2020 and is in the process of carefully reviewing its budgets and
raising awareness of the problem across the Circuit.
Management and adminislralive slruclure.. Al present the Circuit's organisation does not have the
capacily or structure lo meet the needs of its activities. The Circuit ¢onlinues to review ils governance
and managemenl structures to make them more appropriate lor the Circuit's mission and activities.
King's Hall.. As slated above the King's Hall building remains dereli¢l. This ptsses public liability risks
including the risk of occupation by squatters. There is also a risk of reputational damage and pastoral
risk lo the churches who previously used the building. In the coming year the Circuit will negoliale
redevelopment. This will bring ils own risks both financial and the possibility of not achieving the
desired accommodation. To rniligate all these risks the Circuit has weekly security inspe¢lions and
public liability insurance. The Cir¢LJiI is also receiving subslanlial support from the Methodist
connexional pioperty team. has commissioned a Qualified Surveyor's Report lo ensure 'besl value,
and has ¢arelulSy established a gLiv&inance process in line with Methodist stsnding orders lor the
development process.
The Global Pandemic has brought with il a decrèase in income for our member ¢hui¢hes and an
uncertainly regarding future income. The treasurer and Circuit Leadership Team has been monitoring
this throughout the period since March.
Plans for the future
The Circuit's mission arises from the mission slalemenl of the Methodist Church of Great Britain.
In working this out in the Circuit's particular context, the Circuit aims lo develop a Christ-cenlred, confident
and clear approach for Circuil-wide mission whilst supporting each church in their individual mission in their
local neighbourhoods.
Wlhin this, in 2020121. the Circuit intends lo..
Organisalion
Adively look lo appoint a further two Circuit Slewdrds, preferably from churches who do not yel have
representation among Ihe current group of Circuit Stewards
Review management structures
Build on the development of Planned Maintènance Strategies lor Circuit properties.
Mission
Continue lo encourage change and renewal of mission culture in the Circuit churches.
Review mis510n work in the light of the significant Ghanges in society brought by the las12 years.
Seed new mission inilialives in local churches responding lo needs in their communities
Continue and develop the MHA'Live al Home, scheme.
Dlscipleship and spiritual development
Continue lo develop Circuit identity and unity through Circuit events and services
Develop discipleship through Circuit-wide opportunitiès for spiritual reflection and learning

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2021
Structure. governance and management
The Circuit is governed by the Melhodisl Church Act 1976, the Deed of Union and the Model Trust Deeds of
the Methodist Church. The Ealing Trinity Melhodisl CircLJit is registered as a charity.
The members of the Ealing Trinity Melhodisl Circuit rneeting are the Charity Trustees, membership being
made up of circurt office holders, ministers and representatives appointed by the local churches.
The principle oftice address is King5down Methodist Church, Kingsdown Avenue, London. W13 9PR.
The Circuit is a group Of local churches, some of which are Lo¢al Ecumenical Partnerships {LEPs} ￿th other
denL)minations. Circuits combine lo form about 30 dislricls in Great Britain. Although there is some autonomy,
all Melhodisl organisations in Great Britain are governed by statutes determined by the Methodist Conference
and which are PLJblished in the Conslilulion, Pra¢li¢e and Discipline ol the M&thodisl Church. Conference is
the supreme body within the church and it delegates much of ils authority to the Melhodisl Council. Boih
Conference and Council consist of lay and cleric31 members.
Detailed governance arrangements are oulSined within the Constilulional Practice and Discipline of the
Melhodisl Church by order of the Annual Conference ICPDI.
The stipends paid lo ministers are set by the Melhodisl Church of Great Britain and are published in the
Minutes of the Annual Conference.
The relationships with other charities and oig8nisalions Milh which il co- operates In the pursuit of ils
ch8ritsble objectives..
The Circuit fc>m)s part of the London District of the Melhodist Church, which is itself a part of the
Melhodisl Church of Great Britain.
Schools woiker.. Soulhall Anglican Group. All Saints Educational Trust, London District of the
Melhodisl Church.
Live at Home Scheme.. MHA, London District of the Melhodisl Church, London Borough of Ealing.
Ecumenical Communion Senrice.. Holy Trinity Soulhall, London Diocese of the Church of England.
Other Partners.. Trussell Ttusl, Ealing Churches Winler Night Shelter. Wesl London Leaders, various
Churches Together groups.
Day lo day management of the Circuit is undertaken by the Circuit Leadership team along with the Local
Preachers meeting, the Circuit Finance and Property Committee and the Circuit Policy Committee.
Overall control rests with the Methodist Conference.
The Connexional Office implements decisions made by Conference and is also responsible for the
slalioning L)f Ministers in individual Gircuils.
Connexional decisior)s ale passed lo the Chair of the Di51ricl and the appropriate offi￿r5 of the
Dislricl for regional implementation.
The Districts pass the control down lo Circuit level for local implementation by the Superinlendenl
Minisler, Ministèrial staff and Circuit Stewards and authority is ddegaled lo the Circuit Meeting for
certain mallers.
The Circuit Meeting passes ¢onlrol down to Church Councils for Iwal implementation by the Minister,
the Church Stewards and Dlher officers and authority is delegated ID Church Councils acting as
Managing Trustees.
The Circuit Superintendent chairs meetings of the Circuit Policy Commillee ICLCI and the Circuit
Meeting, which Trustees are expected lo allend. Policy decisions are taken al the Circuit Meeting.
The Methodist Connexional year runs from 1 September to 31 August.
Volunteers undertake the majority of the work of the circuit and much of ils managemenl.The Gircuil is
governed by the Melhodisl Chur¢h Act 1976. the Deed of Union and the Model Tru51 Deeds of the Melhodisl
Church. The E81ing Trinily Melhodisl Circuit is registered as a charity.

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
The Trustees who served during the year and up lo the dale of signalure of the financial slalemenls were..
Mrs Esther Ackah
Mr Simon Bhalli
Revd Nigel Cowgill
Mr Colin Halherall
Mr Roy Hill
Mr George Lafford
Revd Susan Male
Dr Derek Matthews
Mr George Oliver
Dcn Theresa Simons-sam
Mrs Janel Smith
Ms Karen Infftilehouse
Revd Michaela Youngson
Mr Alex Anleyi
Mr Michael Brown
Mrs Marion Garnell
Ms Fleur Halherall
Mrs Jane Horwich
Mrs Kathleen Loveridge
Mi George Masih
Mrs Sylvia Murray
Mr Stephen Sears
Ms Louise Singleton
Mr David Street
Mr Paul Williams
Revd Rachel Bending
Mr Hector Chidiya
MrAnil Griffin
Mrs Colleen Hicks
Mr Martin Kingsnorth
Mrs Janel Malamah-Thomas
Mr Harmash Masih
Mrs Marion Narain
Revd Ajay Singh
Ms Vinelle Small
Revd Shirlyn Toppin
Mr Charles Wiredu
Nol&s
Mr Alex Anteyi (added 24 Mar 20211
Revd Nlgel Cowgill (added 1 Sept 20211
Mr Anil Griffin ladded 23 Feb 2022}
Mr Roy Hill (removed 21 Jul 211
Mr George Lafford (removed 21 Jul 20211
Mr George Oliver Ideceased 9 Oct 20211
Revd Shilyn Toppin (removed 31 Jul 20211
Mr Michael Brown (removed 14 Sep 20201
Mrs Marion Gainell (added 21 Jul 20211
Mr Colin Hatherall (added 14 Sept 20201
Mr Martin Kingsnorth Iiemoved 21 Jul 2021)
Mrs Kathleen Ltrveridge Iremoved 14 Sept 20211
Revd Ajay Singh ladded 1 Sept 211
Mr Paul Williams (added 14 Sept 2020)
Trustee, Recruitment, Training and Induction Pollcy
All Circuit TrLJStees are appointed from the Managing Trustees ol the individual churches, who un(Sertake the
training and induction of Trustees in accordance with guidelines from the Charities Commission and the
Melhodisl Church PLJblished in the booklet The Role of a Trustee in the Melhodisl Church" together with
further guidelines published by the Methodist Church Managing Trustees and Iheir Responsibilities"
'Saleguarding and Creating Safer Space Managing Trustees and Melhodisl Money..
Circuit Trustees having the special duties and iesponsibililies of Circuil Stewards allend annual induction and
refreshment courses organised by the Methodist London District Training Team, with further specific Iiaining
for Stewards having financial, property and safeguarding responsibilities.
All Trustees in the Circuit and churches are encouraged lo undertake further training in support ol their own
ministry and the Cir¢uil maintains a Training Fund in its budget for this purpose.

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (351241
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
Public Benefit
The Tiuslees have had due regard to the guidance published by the Charities Commission in Complian￿ with
Ils duties under section 17 of the Charities Act 2011.
This guidance sets out two key principles..
The organisalion must have an identifiable benefit.
The benefit musl be lo the public or a section of the public
The church exists lo..
Increase awareness of God's presence and lo celebrate God's love.,
Help people to learn and grow as Christians, through mutual support and care.. and
Be good lo people in need and challenge injustice.
The Trustees Consider that for these reasons the Circuit rneets these public benefi't requirements.
Circuit Leadership Team
During the year, the Circuit Leadership Team- the Circuit Ministerial Staff and Circuit Stewards- mel regulady
lo keep under review the lif& of the Circuit and to take forward the decisions of the Cii¢uil Meeting.
Circuit Meeting
During the year, the Circuit Meeting, made up of the CLT, represenlalive5 of the Circuit's churches and other
circuit officers as defined by Melhodisl CPD mel three tsmes lo enact governance and lo keep under review
the life and vision of the Circuit.
Circuit stewards
Circuit Stewards are Trustees who have volunteered lo assist the Superinlendenl Minister and the Ministerial
staff in implementing the decisions of the Ciicuil Meeting and decisions passed down from the Distric15. Ciiouil
stewards are appointed by the Circuit Meeting and are unpaid. Induction training is oiganised by the Districts
at the start of the Connexional Year and al other limes as required. Amongst other duties the Circuit Stewards
are responsible for the Circuit Finances and the maintenance of Circuit property. Details of the Superinlendenl
and Stewards can be found on the administration page.
Training
The Circuit subscribes to the importance of the whole people of God continuing lo learn and develop lo aid
their deepening discipleship and ministry, and recognises the crucial importance of continuing learning and
exploration l()[ the development and growth of all c>f ils members. A ¢hanging society may require new skills
and expertise in different areas of knts￿edge. An authentic personal response lo God's mission in the world is
enabled through training and development of existing gifts and skills and the aGquiring of new ones. In
addition to academic training, grants are available lor conferences, retreats, and short course5.
Commitments
All known commitments are included in the financial slatemenls.
The truslees have paid due regard lo guidan￿ issued by the Charity Commission in deciding what activities
the trust should undertake.
The Trustees, report was approved by the Board of Trustees.
Revd Rachel Bèndlng Isuperintendent
Trustee
Dated.. £l...o& lèl

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 AUGUST 2021
The Trustees are responsible lor preparing the Trustees, Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdorn Generally Accepted Accounting
Practice).
The law applicable lo charities In England and Wales requires the Trustees lo prepare financial slalemenls for
each financial year which give a true and fair view ot the stale ¢)1 affairs of the Circuit and of the in¢oming
resources and application Df resources of the Cir¢iJil lor that year.
In preparing these financial slalements, the Trustees are required lo..
select suitable accounting poliaes and then apply them c¢)nsislenlly,'
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent.,
slate wh&ther applicable accounting standards have been followed, subject lo any material departures
disclosed and explained in the financial stalemenls., and
prepare the financial slalemenls on the going concern basis unle55 11 is inappropriate lo presume that the
charity will continue in operation.
The Trustees are responsible for keeping sufficient accounting records Ihat disclose with reasonable accuracy at
any lime the financial position of the Circuit and enable them to ensure that the financial slalements comply with
the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust
deed. They are also responsible for safeguarding the assets ol the Circuit and hence foi taking reasonable slep5
for the prevention and detection of fiaud and other irregularities.

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF EALING TRINITY CIRCUIT OF THE METHODIST CHURCH
(35124)
Opinion
Vve have audited the financial slalements of Ealing Trinity Circuit of the Melhodisl Chur¢h1351241 lihe 'Circuil'l
for the year ended 31 August 2021 which comprise the slalement of financial activities, the balance sheet, the
statement of cash flows and the notes to the financial statements, including signifioanl ac¢ounling policies. The
financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic
of Ireland" (United Kingdom Generally At¢epted Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of the stale of the charity's affairs as al 31 August 2021 and of ils incoming
resources and application of resouices, for the year then ended.,
have been properly prepared in accordance with Uniled Kingdom Generally Accepted Accounting Practice..
and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
Vve conducted our audil in accordance with International Standards on Auditing (UK) IISAS IUKII and applicable
law. Our responsibilities under those standards are further described in the Aiidilols responsibilities for tIFe aiidil
ofihe financial sl&lemenls section ol our report. We are independent of the Circuit in accordance with the ethical
requirements that are relevant to our audit of the lin8n¢ial statements in the UK, Including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in 8ccordan¢e with these requirements. We
believe th81 the audit evidence we have obtsined Is sufficient and appropriate lo provide a basis for our opinion.
Conclusions relating to golng concern
In auditing the financial 51alemenls, we have concluded that the Trustees, use of the going concern basis of
accounting in the preparation of the financial slalemenls is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating lo evènts or
conditions that, individually or collectively, may cast significant doubt on the Circuit's ability lo continue as a going
con￿rn for a period of al least twelve months from when the financial slalements are authorised for issue.
Our responsibilities and the respon5ibililies of the Trustees with respect to going concern are described in the
relevant sections of this report.
Other Information
The other informatic>n comprises the information included in the annual report other than the financial statements
and our auditor's report thereon. The Trustees are responsible for the other information contained within the
annual report. Our opinion on the financial slalemenls does not cover the other information and we do not
express any form of assurance conclusion thereon. Our responsibility is lo read the other information and, in
doing so, consider whether the other information is materially Inconsistent with the financial slalemenls or our
knowledge obtained in the course of the audit, or olherwse appears lo be maleiially misstated. 11 we identify
such material inconsistencies or apparent material misslalemenls, we are reqLJired lo determine whether Ihls
gives rise 10 8 material misstatement in the financi31 statements themselves. If, based on the work we have
performed, we conclude that there is 8 material misstatement of thi5 other informalic>n, we are required lo report
Ihal fact.
We have nothing lo report in this regard.

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
INDEPENDENT AUDITOR'S REPORT {CONTINUED
TO THE TRUSTEES OF EALING TRINITY CIRCUIT OF THE METHODIST CHURCH
(35124)
Matters on which wè arè rèquired to report by exception
We have nothing lo report in respect of the following mallers in relation lo which the Charities (Accounts and
Reports) Regulalions 2008 require u5 to report lo you il, in our Dpinion..
ihe infomialion given in the financial statements is inconsi51enl in any material respect wlh the Trustees,
report.,
sutticienl accounting records have not been kept,. or
the financial stalemenl$ 8re not in agreement with the accounting records., or
we have not received 811 the informats'on and explanations we require for our audit.
Responsibllltles of Trustees
As explained mole fully in the statement of Trustees, responsibilities, the Tru51ees are responsible for the
preparation ol the financial slalemenls and for being satisfied that they give a true and lair view, and for such
internal control as the Trustees determine is necessary lo enable the preparation Df financial slalemenls that are
free from material misstalement, whether due lo fraud or errDr. In preparing the financial staternenls, the
Trustees are responsible for assessing the Circuit's ability to continue as a going concern, disclosing, as
applicable, mallers related lo going concern and using the going concern basis of a¢¢ounting unless the
Trustees either intend to cease operations, or have no realisb'c allernalive bul lo do so.
Auditor's responsibllltlès for the audit of the financial statèmènts
We have been appointed as auditor under section 144 of the Charities Acl 2011 and report in accordance wlh
the Act and relevant regulations made or having effect Ihereunder.
Our objectives are lo obtain reasonable assurance about ￿thether the f1nancial 5181ements as a whole are free
from material misstalemenl, whether due to fraud or error, and lo issue an auditor's report that Includes our
opinion. Reasonable assurance is a high level ol assurance but is not a guarantee that an audit conducted in
accordance with ISAS IUKI will always del￿1 a material misslalemenl when il exisis. Misslalemenls can arise
from fraud or error and are Considered material if, individually or in the aggregate, they could reasonably be
expected lo influen¢e the economic decisions of useis taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-cornpliance wlh laws and regulations. We design procedures
in lir)e with our responsibilities, outlined above, lo delect material misslalemenls in respect of irregularities,
including fraud. The extent lo which our procedures are capable ol dele¢ling irregularities, includinu fraud, is
detailed below.
A further descriplion of our responsibilities is available on the Financial Reporting Council'5 web511e at.. https'.11
www.frc.org.ukjaudilorsresponsibililies. This description fom)s part of our auditor's report.
10-

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF EALING TRINITY CIRCUIT OF THE METHODIST CHURCH
(35124)
Usè of our rèport
This report is made solely lo the chaiity's Iruslees, as a body, in accoidance wlh part 4 of the Charitie5
(Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might slate to the
charity's Iru51ees those malters we are required lo slate to them in an auditors, report and for no other purpose.
To the fullest extent permilled by law, we do not accept Dr assume responsibility lo anyone other than the Charity
and the charity's Iruslees as a body, for our audit work, for this report, or for the opinions we have formed.
Nicholas Corden ACA (Senior Statutory Auditor)
for and on behalf of Summers Morgan
23 June 2022
Chartered Accountants
Statutory Auditor
First Floor, Sheraton House
Lowei Road
Chorleywood
Hertfordshire
WD3 5LH
Summers Morgan is eligible for appointment as auditor of the Circuit by virtue of its eligibility for appK)inlment as
auditor of a company under section 1212 of the Companies Act 2006.

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2021
Unrèstrictèd Rèstricted
funds
funds
2021
2021
Total Unrestricted Reslricled
funds
funds
2020
2020
Total
2021
2020
Notes
and èndowments from.
Donations and lega¢ies
Circuit assessment
Rental income
Investments
Other in¢ome
190
194,592
30,040
88,212
1,436
14,474
14,664
194,592
30,040
88,212
1,436
70
189,814
31,250
76,767
3,984
30.000
30,070
189,814
31,250
76,767
4,306
322
Total income
314,470
14,474
328,944
301,885
30,322
332,207
Ex
nditure on:
Chariiable activities
402,035
14,474
416,509
400,445
31,633
432,078
Connexional Prforily
Fund levy
13
222.156
222,156
Totsl ￿SourCeS
expended
624,191
14,474
643,665
400,445
31,633
432,078
Net outgoing resourcgs
1309,721}
{309,7211
198,5601
11,311}
199,8711
other recognised galns and losses
Revaluation of
investment properties
Nel gainlllossl on
property disposal
1.317,788
1.317.788
174,000
174,000
15,000)
15,0001
Net movement in funds
1,003,067
1,003,067
75,440
11,3111
74,129
Fund balances al 1
September 2020
4,856,577
13,246 4,869,823
4,781,137
14,557 4,795.694
Fund balances at 31
August 2021
5,859,644
13,246 5,872,890 4,856,577
13,246 4,869,823
The slalemenl of fin8n¢ial acts'vilies includes all gains and losses recognised in the year.
All in¢ome and expenditure derive from continuing aclivilies.
12-

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
BALANCE SHEET
AS AT31 AUGUST2021
2021
2020
Notes
Fixed assets
Tangible assets
Investment properties
14
15
1,024,705
4,278,000
1,642,917
2,959,000
5,302.705
4,601,917
CUr￿￿t assets
Debtors
Cash al bank and in hand
17
20,382
641,119
4,215
340,537
661,501
344,752
Creditors.. amounts falling due within
one year
18
191,316)
176,8461
Net current assets
570,185
267,906
Total assets less current Ilabllltl&s
5,872.890
4,869,823
Incom• funds
Reslricled funds
fun
General unreslricled funds
Revaliialion re5etve
19
13,246
13,246
1,S06,856
4,252,788
1.921,577
2.935,000
5,859,S44
4,856,577
5,672,890
4,869,823
The financial statements were approved by the Trustees on
26th May 2022
Revd Rachel Bending Isuperinlendenll
Trustèe
13-

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2021
2021
2020
Not•s
Cash Ilows from operating activities
Cash absorbed by Opera￿On8
22
1399,6301
1174,1491
Investing activiti&s
Proceeds on disposal ol tangible fixed
assets
Investment income received
612,000
88,212
76,767
Net cash generated from investing
activltlos
700,212
7S,767
Net cash u$èd in financing activities
Net increaselldecreasèl in ¢a$h and cash
equivalents
300,582
197,3821
Cash and cash equivalents al beginning of year
340,537
437,919
Cash and cash equivalents at end of yèar
641.119
340,537
14

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021
Accounting policies
Charity informatlon
Ealing Trinity Circuit of the Methodist Church1351241 is an unincorporated Charity in England and Wales.
1,1 Accounting convention
The financial slalemenls have been prepared in accordance with the Circuit's Igoverning documenll, the
Charitie5 Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" I'FRS 102.1 and the Charib'es SORP Accounting and Reporting by Charities." Statement of
Recommended Pra¢li¢e applicable lo charities p￿parIng Iheir accounts in a¢eordance with the Financial
Reporting Standard applicable in the UK and Republic of Ire18nd IFRS 1021" leffeclive 1 January 20191.
The Circuit is a Public Benefit Entity as defi'ned by FRS 102.
The financial stalemènls have departed frorn the Charities (Accounts and Reports) Regulations 2008 onty
lo the exlenl reqLJired to provide a true 8nd fair view. This departure has involved following the Slalemenl
of Recommended Practice for charities applying FRS 102 ialher Ihan the version of the Slalemenl tsf
Recommended Piactice whi¢h is referred lo in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the Circuil. Monetary
amounts in these financial statements are rounded lo the nearest £.
The financial statements have been prepared under the historical cost convention, modified lo include the
revaluation of freehold properties and to include investment properties and certain financial instruments al
fair value. The principal accounting policies adopted are sel out below.
1.2 Going concern
At the lime of approving the financial slalemenls, the Trustees have a reasonable expectation that the
Circuit has adequate resources lo continue in operalional existence for the foreseeable future. Thus the
Trustees continue lo adopt the going concern basis of accounting in preparing the financial 51alements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Iruslees in furtherance of their charitable
objectives unless the funds have been designated for other purposes.
Restricted funds are subject lo $pecific conditions by donors as lo how they may be used. The purposes
and uses of the restricted funds are Sel out In the notes to the financial statements.
1.4 Income
Donations and legacies are accounted for when enlill&menl has been confirmed, the amount can be
measure and receipt is probable.
The Circuit's assessments are accounted foi on a receivable basis., when the Circuit becomes enlilled lo
the resources. the trustees are virtually certain they will receive the resources and the monetary valutt can
be measured wlh sufficient reliabilily.
Rents re￿IVed on manses Currently unoccupied by a Minister and $0 available for lelling are accounted for
on a receivable basis.
Grants receivable are included when the relevant conditions for the grant have been met.
Investment income is accounted lor on a receivable basis.
Other income is accounted for on a receivable basis.
Is-

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
Accountlng policies
Iconlinuedl
1.5 Expenditure
Expenditure is recognised once there is a legal or conslruclive obligation lo Iiansfer economi¢ benefit lo
Ihiid party, il is probable that a transfer of economic benefits will be required in setuemenl, and the amount
of the obligalion can be measured reliably.
Expenditure is classified by activity. The costs of each aclwily are made up of the total of direel costs and
shared costs, including support costs involved in undertaking each activity. Direct costs altributable lo a
single aolivily are allocated directly to that activity. Shared costs which contribute lo more than one a¢livity
and support costs which are not allribulable lo a single activity are apportioned between those activities on
a basis consislenl with the use of resources. Central staff ¢osls are allocated on the basis of b'me spent,
and depreciation charges are allocated on the portion of the asset's use.
All expenses are accounted for on an ac¢ruals basis. This is recognised when a liability is incurred, or a
¢onslruclive obligation arises. that results in the payment being unavoidable. Liabilities ale ie¢ognised as
soon as an oulllow of economic benefit is considered more likely than not under the legal or constructive
obligation ¢ommillirig the Circuit to pay out resources.
1.6 Tangible fixed assets
Land and buildings are staled al ￿$1 or in the case ol donated assets at valuation al the dale that the
assets are gifted to the Circuit. The Trustees consider that the lives of the properties ale 50 long and their
residual values so high based on prices prevailing al the lime of acquisition that any annual depreciation
charge would not be material. Accordingly, no depreciation is provided on freehold properties used lor
charitable activities. Any material impairment in the value of such properties, following an annual review,
would be chargeable lo the Slalemenl of Fin8n¢ial Aclivrties.
Plant and machinery having an initial cost greater than £1,000 are capilalised and stated al cost less
depreciation.
Depre¢i8lion is re¢ognised so as to write off the cost or valuation of assets less their residual values over
their useful lives on the following bases..
Plant and equipment
33.33°A reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference beiween the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial aclivilies.
1.7 Investment properties
Inveslmenl properties, which are residential properties held lo earn rentals andlor for capital appreciation,
and which are surplus lo staffing requirements, are initially measured al cost and subsequently measLJred
using fair value model and slated at ils fair value as the reporting end dale. The surplus or deficit on
revaluation is rectsgnised in the Slalemenl of Financial Activities.
1.8 Impairment of fixed a55etS
Al each repoirting end date, the Circuit reviews the carrying amounts of its tangible 8SSttts lo determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order lo determine the exlenl of the impairment
loss and any impairments are recognised in the Statement ol Financial Aclivilies.
1.9 cash and cash equivalènts
Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-lerm liquid
investments ¥Arith original malurilie5 of three months or less.
16-

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
Accounting policiès
Icontinuedl
1.10 Financial instruments
The Circuit has elected lo apply the provisions of Section 11 'Basic Financial Inslrumenls, and Se¢tion 12
'Other Financial Inslrumenls Issues, of FRS 102 lo all of ils financial instruments.
Financial instruments are reeognised in the Circuivs balance sheet when the Circuit becomes party to the
contractual provisions of the inslrumenl.
Financial assets and liabilitie5 are offset, with the nel amounts presented in the financial slatemenls, when
there is a legally enforceable right to set off the recognised amounts and there is an intention lo settle on a
net basis or lo reallse the asset and sellle the liability simultaneousty.
Basic financial assets
Basic financial assets, which include dèbtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried al amortised cost using the
effective interest method unless the arrangemenl conslilules g financing Iransaclion, where the transa¢li¢)n
is measured al the present value of the future receipts discounted al a maikel rate of interest. Financial
assets classified as receivable within One year are not amortised.
8aslc financial liabllllles
Basic financial liabilities, inclulling creditors and bank loans are initially recognised at transaction price
unless the arrangement Constitutes a financing Iransaclion, where the debt instrument is measured at the
present value of the future payments discounted at a market 181e of interest. Financial liabilities classified
as payable within one year are not amortised.
1.11 Taxation
Since the Circuit is not VAT registered, all input VAT is charged Mrith the expenses to thich it refers.
1.12 Employee benefits
The cost of any unused holiday enlillemenl is recognised in the period in which the employee's services
are received.
Terminalitsn benefits are ￿COgniSed immediately as an expense when the Circuit is demonstrably
committed to terminate the employment of an employee or lo provide termination benefits.
1.13 Retirement benefits
Slipendiary Circuit Ministers are eligible lo join the Melhodisl Ministers, Pension Scheme IMMPSI. The
MMPS is a funded defined benefit scheme maintained by The Methodist Church (>f Great Britain. As the
Circuit is unable lo idenltfy ils share of the underlying assets and liabilities of the scheme, the Circuit has
taken the advantage ol the exemption in Financial Reporting Standard 102 Retirement Benefits, and has
accounted for its contributions to the scheme as il il were a defined contribution schem&. The pension
costs for the scheme represent the contribution payable by the Clrcuil in the year. The contribution rates
are sel each year by the Melhodisl Conference.
1.14 Grants
Grants rnade by the Circuit from its own funds are recognised in full at the lime of agreement or when the
Circvil accepls that there is a legal or operational obligaliL>n lo rnake the payment. When the grant 15
recurrent over more than one year the balance payable in future years is Irealed as a provision for knture
commitments in the Balance Sheet against the appropriate fund, the provision being released in lulure
years as inslalmenls are paid in accordan¢e with the originally agreed terms.
17

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH {35124)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGusf 2021
A¢¢ountiny policies
Icontinuedl
1.15 Ministers. manse costs
The Circuit is required lo provide a¢cc)mmodalion for each minister in the Circuit and this is a benefit lo the
Circuit. Ministers are expected lo occupy the manse provided for them. The Cir¢uil bearg the cost of
repairs, maintenance, buildings insurance, Council tax and water Charges. These figures are not
separately declared as benef￿S-In-kInd for ministers as HMRC does not lax these receipts in the hands of
ministers.
1.16 Consolidation
The Circuit has denominational regul*ory oversight in respect of the work of the Churches within the
Circuit bul has no legal or operational control of those Churches and their gtsverning bodie5 except in
ext￿Me circumstances. For this reason, the linan¢ial statemenls of Churches within the Circuil are ncit
consolidated Into these financial statements.
Critical accounting estimates and Judg&ments
In the application of the Circuit's accounting policies, the Trustees are required lo make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The eslimales and associated assumptions are based on historical experience and
other factors that are consideiÈd lo be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revi5ion5 to accounb'ng
eslimales are rectsgnised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Cir¢ult a$$e$sm&nt
Unrestrictèdunrestricted
Funds
Fund5
2021
2020
Acton Hill Melhodisl Church
Ealing Green Melhodisl Church
Greenford Methodist Church
Hanwell Methodist Church
King's Hall Melhodisl Church
Kingsdown Melhodisl Chur¢h
Northc>lt Methodist Church
Pitshanger Methodist Church
23,003
61,843
30,097
28,519
25,073
39.593
35.373
25,723
4,530
33,030
14,200
12,292
27,952
8,118
15,060
194,592
189,814
18-

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
Rèntal Income
Unrestri¢ted Unrestricted
funds
funds
2021
2020
27 RosemDnl Road
30,040
31,250
Investments
Unrestrictèd Unreslricled
funds
funds
2021
2020
Interest
Income from investment properties
891
87,321
2,980
73,787
88.212
76,767
other incomè
Unrèstrict&d Unrestricted Restricted
funds
funds
funds
Total
2021
2020
2020
2020
Other income
3 Generation
Urdu Speaking Minister
1,436
334
334
322
3,650
322
3.650
1,436
3,984
322
4,306
InclLJded within other income is £1,297 l£nil.' 20201 received frtsm Kingsdown Melhodisl church in relation lo
the return of an un-used mission grant.
19-

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
Charitable activltias
2021
2020
Staff costs
Oislricl 8ssessment
Expenditure on manses
Expenditure on Circuit properties
Olher expenditure
District advance fund
Minister relocab'on costs
196,103
45,036
65,156
24,118
28,527
26,899
6,343
267,758
41,084
41,224
7,835
43,440
13,722
392,182
415,063
Grant funding of activities (see note 81
796
1,296
Share of support costs (see note 91
Share of governance costs (see note 9)
13,031
10,500
5,172
10,547
416.509
432,078
Analysis by fund
Unrestricted funds
Restricted funds
402.035
14,474
400,445
31,633
416,509
432,078
Grants payable
2021
2020
Grants lo inslilulions..
London Citizens
Beyond the Street
700
96
1,200
96
796
1.296
-20-

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
Support costs
Support Governance
costs
costs
2021
Support Governance
costs
costs
2020
Printing, Postage and
stationary
Sundry
Payroll service
Legal and professional
fees
TMCP management fee
Bank chaiges
296
737
480
29S
737
480
1,938
1,849
480
1,938
1,849
480
10,S09
529
380
10,609
529
380
742
163
742
163
Audit fees
A¢¢ountancy
5.500
5,000
5,500
5,000
5,547
5,000
5,547
5,000
13,031
10,500
23,531
5,172
10,547
15,719
Analysed between
Charitable activities
13,031
10,500
23,531
5.172
10,547
15,719
Gtsvernance costs includes payments lo the auditors of £10,500 12020-. £10,5,471 comprising £5,500 for
audit fees and £5,000 for statutory accounts production.
21

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
10 Trustses
The Superinlendenl of the Circuit, the other Presbyters and the ￿MainIng members of th& CLT are
considered as Key Management Personnel. The Superintendent chairs meetings tsf the CLT and Circuit
Meetings. The members of the Cir¢uil Meeting are the trustees Of the Circuit. The stipends, ernployer's NIC
and employerfs pension contributions and other expense5 of the Presbyters of the Circuit are paid by the
Cir¢uil.
The manses are provided by the Circuit and the Circuit maintains the property. The value ol the Council Tax
and water charges paid by the Circuit is not disclosed here as HMRC does not regard this as a benefil-in-
kind in the hands of the minister.
Remuneration..
2021
2020
Stipends of Presbyters
Employer's National Insurance contributions
Employer's pension ¢ontributions to a defined benefit pension scheme
109,043 130,788
10,287
13,274
26.904
33,812
146,234 177,874
The reimbursement ofTruslees' expenses were as follows..
2021
2020
Travel
Telecommunications
Postage, printing & stationary
Relocation
Training
453
4,615
1,666
6,393
45
1,447
646
6,515
8,750
11 Employees
The average monthly number Of employees during the year was..
2021
Number
2020
Numbèr
Ministers
Lay and adtllinistrative staff
Total
10
22-

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
11 Employees
IContinLsed}
Employment ¢o$ls
2021
2020
Stipends
Wages and salaries
Social security costs
Other pension costs
106,977
31,845
11,982
27,655
128,941
62,171
16,977
35,872
196,103
267,758
Stipends were paid to 4 Presbyters during the year.
The Circuil employs lay staff involved in both Administration and Mission work. The costs of these staff are
shown below in their separate categories.
No employees received employee benefiis of more than £60,000. There is no accrual for holiday pay as il
is immaterial,. the h(>liday year ends on 31 August. All staff are paid al or above the living wage.
Pensions
Most ordained presbyters and deacons are rnernbers of the Methodist Ministers, Pension Schème
{MMPSI. This is a defined benefit scheme. The Supreme Court held in 2014 that Methodist ministers
{which term includes presbyters and deacL¥ns} are not employees of the Church. For simplicity, however,
when dealing with Nalior)al Insurance Contributions and pension contributions, the terms 'employer' and
'employee' are used as they would be in an employing body.
On the other hand lay empltryees are contractually employees and have the option of joining Ihe Pension
and Assurance Scheme for Lay Employees of the Melhodisl Church IPASLEMC). PASLEMC is a defined
benefit scheme and the Circuit conlribules as employer to this scheme.
The Cc>nnexion accounts for both the MMPS and PASLEMC pension schemes and shows the figures in
the annual Melhodisl Church in Great Britain accounts. Both pension schemes are in deficit but a plan for
removal of the defficit has been proposed and is being implemented. Details of the deficits can be found
in the Annual Report and Accounts of The Melhodist Church al hllps."lthw.melhodisl.org.ukl
media12053811196-consolidaled-report-and-accounts-2021-v7b.pdf .
12 Koy management personnel
The Circuifs key management personnel are the ordained ministerial staff as listed on the legal and
administative page. The or)ly remuneration they receive directly from the circuit 1$ the reimbursement of
expènses. Their stipends are paid by the National Methodist Church bul funded in full by the Circuit 8nd are
published in the minutes of the Annual Conference. Circuit Stewards make up the other half of the
management team. They work on a voluntary basis and only receive occasional reimbursement of
expenses.
The total amount of the employee benefits (including employer pension contributions received by the key
mar)agemenl personnel for their servlces lo the Cir¢uil was £146,23412020.. £177,874).
-23-

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
13 Connexlonal Prlority Fund levy ICPFI
Unrestricted
funds
Totsl
2021
2020
Levy on sale of 21 Dormer Wells
222,156
222,156
The CPF levy is Charged on all capital money arising from the sale of Circuit properties., il the 58le is linked
to a replacement project under standing ordttr 973, the CPF levy would be held pending a repayment.
There are no plans for a replacement project at this point.
14 Tangible fixed assets
FrÈÈhold land
and bulldlng5
Plant and
oquipmont
Total
¢o$t
Al 1 September 2020
Disposals
Transfer lo investment property
1,642,917
1617,0001
11,2121
3,938
1.646,855
1617,0001
11,2121
Al 31 August 2021
1,024,705
3,938
1,028,643
Deprèciation and impairment
At 1 September 2020
3,938
3,938
Al 31 August 2021
3,938
3,938
Garryiny amount
Al 31 August 2021
1,024,705
1,024,705
At 31 August 2020
1,642,917
1,642,917
15 Investment propèrty
2021
Fair value
At 1 September 2020
Transfers from owner-occupied property
Net gains or losses through fair value adjustments
2.959,000
1,212
1,317,788
Al 31 August 2021
4,278,000
24-

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2021
15 Investment property
(Continued)
Investment properties cc)mprise four flats al Havelock House and the properties al 37 and 39 Ne￿￿on
Avenue. The Trustees obtained an independent professional valuation for these properts.es in the ytsar
ended 31 August 2015. During the year the Trustees used the House Price Index average movement for
flats and maisonelles in the Borough of Ealing lo ievalue the investment properties owned by the Charity.
The property a127 Rosemonl Road was transferred from tangible assets al a historic cost of £1,212., this
property is no longer used lo house ministers Df the chuTch and is rented out on a commercial basis and so
has been reclassified 8s invesltnenl propety during the year. The Trustees obtained an independent
valuation of this property in May 2022 and consider this valuation lo be the fair value for the property.
The carrying amount of the investment properties if valued al ils origin81 Cost would have been £26,112
{2020'. £24,900).
16 Property disposals
Carrying
Value
Sale Galn (Loss}
Detalls
21 Dormer Wells (Realisedl
617,000
617,000
15,0001
17 Debtors
2021
2020
Amounts falling duè within one year..
Prepayments and accrued income
20,382
4,21 S
18 Creditois.. amounts falling due within one year
2021
2020
Notes
Deferred income
Accruals and deferred income
52,955
38,361
46,528
30,318
91,316
76,846
Deferred income arises from Circuit assessrmenls received in advance of the period to which they relate.
-25-

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2021
19 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of
donations and grants held on trust fL)r specific purposes..
Movement in funds
Incomlng
R8sources
Balance at
rosources
èxpÈJ)ded q Soptembor
2020
Movement in funds
Incomlng
Resources
¥èsouieès
èxpe*d8d
Balan¢• al
1 Septembor
2019
Balanco at
31 August
2021
Benelovent
fund
School-R
K1-Fulure
3 generation
Manse
refurbishmen
1,502
1,633
11,422
1,502
1,502
30,000
131,6331
11,422
322
11.422
322
322
14,474
114,4741
14,557
30,322
131,6331
13,246
14,474
114,4741
13,246
Benevolent fund: Circuit Benevolent Fund Support for individuals in specific need.
School-R: The Circuil received restricted grants from All Saints Educational Trust of £15,000 and London
DiDcese ol the Church ol England of £15,000 to cover the cost of a Christian worker who is employed to
visit and wlne55 to staff and pupils within Soulhall School.
K1-Future.' King5 Hall IK11 Future Church fund represents funds received for the re-eslablishmenl of a
church at the Kings Hall sile.
Manse Refurbishment.. The Circuit received a grant from the Connexion lo ctrv&r the Cost of the
refurbishment of a manse property owned by the Circuit.
20 Analysis of nèt assèts be￿&￿n funds
Unrèstricted Rèstricted
funds
funds
2021
2021
Total Unrestricted Restricted
funds
funds
2020
2020
Total
2021
2020
Fund balances at 31
August 2021 are
represented by..
Tangible assets
Investment properties
Current ass&1
1,024,705
4,278,000
1,024,705 1,642,917
4,278,000 2,959,000
1,642,917
2,959,000
556,939
13,248
570,185
254,696
9,238
267,906
5,859,644
13,246 5,872,890 4,856,613
9,238 4,869,823
-26-

EALING TRINITY CIRCUIT OF THE METHODIST CHURCH (35124)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
21 Related party transactions
None of the Circuit Trustees made donati'ons direct lo the Circuit during the year or the preceding year. The
Circuit Trustees are members of one or 8nother church within the Circuit and may be Trustees in their
¢hurches.
Related parties include the Methodist Connexion, the London Disliicl and churches within the Circuit, other
Melhodisl Dislricls in Great Britain. the Central Finance Board ICFBI and Trustees for Methodist ChLJreh
Purposes ITMCPI.
There were no related party transactions in the year under review other than those disclosed elsewhere in
the notes.
22 Cash generatod from op&ratSons
2021
2020
Surplus for the year
1314,7211
199,8711
Adjuslmenls for..
Investment income recognised in stalemenl of financial acliwlies
Loss on disposal of tangible fixed assets
188,2121
5,000
176,767)
Movements in working capital..
{Increaselldeorease in debtors
Increase in creditors
Increase in deferred income
{16.16n
8,043
6,427
993
1,053
443
Cash absorbed by operations
1399,6301
{174,1491
23 Analysis of changes in net funds
The Circuit had no debt during the year.
-27-