**REGISTERED CHARITY NUMBER 1134142** 

**Report of the Trustees and Financial Statement for the Year ended 31 August 2025** 

**for** 

**Blackpool and South Fylde Methodist Circuit** 

1 



**Blackpool and South Fylde Methodist Circuit Trustees’ Annual Report for the Year Ended 31 August 2025** 

## **Introduction** 

Welcome to the Trustees' Annual Report of the Blackpool and South Fylde Methodist Circuit which covers the year from 1[st] September 2024 to 31st August 2025, a year in which a lot of change has taken place and progress has been made with many of our key objectives. 

## **Aims of the organisation** 

The Blackpool and South Fylde Circuit of the Methodist Church, encouraged by the strategy of the North West England District (NWED), seeks the transformation of lives and communities within the geographical area of Blackpool and South Fylde. This will be enabled by offering good quality worship in a variety of styles, exploring fresh expressions of Church and remaining faithful to appropriate traditional expressions, engaging in community outreach projects, supporting the development of children, young people and families. Spirituality for older people and in the revitalisation of work. Within this broad vision, each Church in the Circuit is called to make disciples, to encourage people in their faith, to serve their communities and to focus upon their strengths and their distinct expression of community. 

## **Review of the year** 

The Blackpool and South Fylde Methodist Circuit has embraced our District's Strategy "Transforming Lives and Communities" and continues to support our nine local Churches in moving forward. 

We have made good progress with our work with children, young people and families, with developing a community focus across the Circuit, with developing new forms of worship and teaching. 

The circuit has 3 presbyters and a part time Deacon. They work as 4 ministry teams with the support of a part-time layworker who is a befriender to Church Road and New Central. 

We have continued to undertake training of Local Preachers. 

Circuit staff and qualified volunteers continue to provide training for all Church members working with children and vulnerable adults. We ensure that all staff, lay officers and volunteers who are required to undertake safeguarding training have received the training. 

The accounts of the Blackpool and South Fylde Methodist Circuit for the year ended 31st August 2025 show a deficit of £38,837 on the General Fund, with £15,609 surplus in the Circuit Model Trust Fund, and £29,013 surplus Restricted Fund. 

## **Circuit Income** 

Total income on the General Fund, Circuit Model Trust fund and Restricted Fund for the year to 31st August 2025 was £427,811. Circuit income is primarily drawn from the Assessment paid by the Circuit churches (£230,008) in 2024/25 and property rental (£36,321). The closed Mereside Church was sold in the year, which provided the Circuit with a capital receipt of £71,351 net of the applied CPF Levy. 

## **Circuit Expenditure** 

Total expenditure on the General Fund, Circuit Model Trust fund and Restricted Fund for the year to 31st August 2025 was £444,313. The major expenditure was stipends, salaries and associated costs (41% of total expenditure) which increase each financial year in line with Conference approved rates. One additional minister was employed which is reflected in the increased costs of salaries. 

Grants and donations expenditure largely relates to building repairs which were paid by the Circuit on behalf of South Shore Methodist Community Church in the year. This totalled £58,198. 

The other significant expenditure in 2024/25 was the District Assessment on which we spent £84,990, 19% of our expenditure. This is the Circuit's contribution to the District and Connexion, of which a significant part is used to fund the work of the wider Methodist Church. 

2 



## **Blackpool and South Fylde Methodist Circuit Trustees’ Annual Report for the Year Ended 31 August 2025** 

## **Fund balances** 

As at 31 August 2025 the net current assets of the Circuit were £108,318 on the General Fund and £435,067 on the Circuit Model Trust Fund. Restricted fund net assets relating to Wesley’s café was £29,013. Giving a total net current assets for the Circuit of £572,398. 

## **Wesley’s café – restricted fund** 

In September 2024 Wesley’s café transferred ownership from Church Road Methodist Church to Blackpool and South Fylde Methodist Circuit, with £39,287 of café funds being transferred across. The income and expenditure of the café in the year is shown in the restricted fund column under ‘Internal Organisations’. A net loss of £10,274 was made in the year, leaving restricted funds for Wesley’s café of £29,013. 

## **Grant-making Policy and Activities** 

The Circuit provides financial support to local churches within its jurisdiction to ensure the continued maintenance of church property and the advancement of mission-led projects. During the year, the Circuit awarded £59,198 in grants (2024: £17,000). 

These grants are awarded based on applications submitted by local Church Councils and are reviewed by the Circuit Meeting. In the current period, the focus of our grant-making was on: 

- Property and Fabric: Assisting churches with essential building repairs and health and safety compliance. 

- Mission and Outreach: Supporting local initiatives that engage the wider community. 

Detailed disclosure of these grants, including the recipient churches and the nature of the support, can be found in Note 6 to the accounts. 

## **Plans for 2025/26** 

The Circuit continued to function with four ministry teams, 3 Presbyters and a part-time Deacon, the latter part-time employed by the North West England District. It is hoped to employ two Youth Workers in 2025 to support the growing youth work at the Kirkham and Layton Methodist Churches. 

The Financial plan for 2025/26 produces a budget deficit of £40000 taking the gross balance on the General Fund at 31st August and then the following year by £90000 

The newly formed North West England District was implemented on the 1st September 2024 and our District Number is now 1/2. 

## **BLACKPOOL AND SOUTH FYLDE METHODIST CIRCUIT** 

## **AIMS AND ORGANISATION** 

## **Purposes of the Methodist Church** 

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

a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church; b) Any charitable purpose for the time being of any Connexional, District, Circuit. Local or other organisation of The Methodist Church; 

c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church; 

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## **Blackpool and South Fylde Methodist Circuit Trustees’ Annual Report for the Year Ended 31 August 2025** 

d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church 

## **Main activities undertaken for the Public Benefit** 

The Blackpool and South Fylde Circuit supports the nine churches of the Circuit in carrying out their activities in their communities, in particular: 

- the provision of regular public acts of worship open to members of the church and non-members alike; 

- the teaching of Christianity through sermons, courses and small groups; 

- the provision of sacred space (a building) for prayer and contemplation; 

- the resourcing of pastoral work including visiting the sick and bereaved; 

- the promotion of Christianity through the staging of events and services; 

- the provision of chaplaincy services to schools, care homes and other institutions; 

- the provision of social activities with a focus on particular age groups which are open to everyone; 

- the provision of space and facilities for a range of community activities. 

## **Public Benefit** 

We confirm the trustees have had regard to the Charity Commission’s guidance on public benefit. 

## **Structure, Governance and Management** 

The governing document for the Circuit is the Deed of Union (1932) and Methodist Church Act (1976) 

Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPD). 

Day to day management of the Circuit is undertaken by the Circuit Superintendent along with the Circuit Stewards and the Circuit Leadership Team. 

## **Trustee Training** 

A range of guidance produced by Methodist Connexion to support the effective running of the Circuit, specifically the leaflet ‘The Role of a Trustee in The Methodist Church’ is given to all new Circuit Meeting members as induction to their role as trustees. 

## **Related Parties** 

The Circuit is part of the North West England District and is also accountable to the Methodist Conference. The following Methodist Churches are part of the Circuit:- 

The Drive Methodist Church Church Road Methodist Church Layton Methodist Church 

Fairhaven Methodist Church Lytham Methodist Church New Central Methodist Church 

Kirkham Methodist Church Freckleton Methodist Church 

South Shore Methodist Community Church 

## **Key Objectives for 2025/26** 

(i) To act as a provider of resources for the Methodist Churches in Blackpool and South Fylde, in particular financial, human and training resources and resources to encourage spiritual development. 

(ii) To exercise ministerial oversight and pastoral care of the local Churches in the Circuit and to support the ministry team. 

(iii) To further advance the support of practical work with children, young people and families across the Circuit by employing two Youth and Family Workers for Kirkham and Layton churches 

(iv) To encourage faith development amongst the people of the Circuit. 

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## **Blackpool and South Fylde Methodist Circuit Trustees’ Annual Report for the Year Ended 31 August 2025** 

(v) To continue to encourage and support those who are called to be lay preachers and to manage their training programmes; 

(vi) To seek to ensure full compliance across the Circuit with Methodist Safeguarding Policy and Procedures, including training for staff and volunteers. 

(vii) To seek to ensure successful implementation of the Circuit structure with ministry teams, three presbyter (one completing probation July 2026), one part-time Deacon, one befriender lay-worker and in the new connexional year hopefully to employ two Youth/Youth and Family Workers. 

## **BLACKPOOL AND SOUTH FYLDE METHODIST CIRCUIT** 

## **Risk Management** 

The major risks are associated with our Churches and they have been identified and recorded by the Church Officers with professional advice taken as required. The key risk area for the Circuit is around the six manses as three are rented and we review risks in conjunction with the occupying ministers. Each Church undertakes a regular annual review process and records the outcome. 

Income and Expenditure is monitored against the approved annual budget on a quarterly basis to identify trends and problem areas as part of the risk management process to avoid unforeseen calls on reserves. Significant abnormal expenditure is authorised by the Circuit Meeting. 

## **Safeguarding** 

Every person has a value and dignity which comes directly from the creation of people in God’s own image and likeness. Christians see this potential as fulfilled by God’s re-creation of us in Christ. Among other things this implies a duty to value all people as bearing the image of God and therefore to protect them from harm. 

Methodist Connexional practice outlines commitment to the following principles: 

- the care and nurture of, and respectful pastoral ministry with, all children, young people and adults 

- the safeguarding and protection of all children, young people and adults when they are vulnerable 

- •the establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse. 

- We carefully select and train all those with any responsibility within the Church, in line with Safer 

- Recruitment principles, including the use of criminal records disclosures and registration with the relevant vetting and barring schemes. 

- We respond without delay to every complaint made which suggests that an adult, child or young person 

- may have been harmed, cooperating with the police and local authority in any investigation. 

- We seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of 

- informed pastoral care. 

- We seek to challenge any abuse of power, especially by anyone in a position of trust. 

- We seek to offer pastoral care and support, including supervision and referral to the proper authorities, to 

- any member of our church community known to have offended against a child, young person or vulnerable adult. 

- In all these principles we follow legislation, guidance and recognised good practice 

The Blackpool and South Fylde Methodist Circuit commits itself: 

- to ensuring the implementation of Connexional Safeguarding Policy, government legislation, guidance and safe practice in the Circuit and in the churches. 

- to the provision of support, advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable. 

5 



## **Blackpool and South Fylde Methodist Circuit Trustees’ Annual Report for the Year Ended 31 August 2025** 

- to carrying out risk assessments for circuit events involving children, young people or vulnerable adults as stated in our Policy Document agreed on September 2025, namely: 

   - Circuit events are to be notified to the District Safeguarding Officer prior to these being agreed to ensure that all permissions, risk assessments and good practice guidelines are in place. 

   - All those involved in leading and running the event must be aware of the procedure. 

   - The event should have been planned effectively and attention given to the following issues: 

   - Risk assessment and suitability of the activity and the premises 

   - The appointment of a team to take charge of the event, including safeguarding and first aid personnel (particular health or ability needs should be taken into account) 

   - Numbers of children, young people or vulnerable adults involved 

   - Transportation - following good practice guidelines. 

This information is to be sent to the Regional Officer for Safeguarding for approval PRIOR to the event being agreed. 

## **Reserves Policy** 

The Methodist Church’s Reserves Policy Guidelines sets out considerations for circuits in managing any financial reserves they have. They highlight that The Charity Commission states that holding up to six months expenditure for reserves is appropriate. However, they advise that we take the following into account: 

1. Likely income in future years 

2. Likely expenditure in future years on the basis of planned activity 

3. Any future needs or opportunities not likely to be met out of income. 

Six months expenditure is approximately £200,000. Funds available totals £543,385. 

We have excess reserves of £343,000 and the ways we have identified as reducing these are: 

   - £100,000 ringfenced for SSMCC from the sale of Lindale Church 

   - £45,000 ringfenced for a Circuit Administrator 

   - £96,000 for Youth workers 

   - £20,000 kept aside should the District contribution to staffing not materialise 

- We will identify ways we can use our reserves to help the other churches in our circuit. 

## **BLACKPOOL AND SOUTH FYLDE METHODIST CIRCUIT** 

## **Trustee’s Annual Report on Finance and Governance** 

## **Basis of preparation and legal framework** 

The Charity’s annual report and accounts for the year ended 31 August 2024-2025 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the Financial Reporting Standard(FRS) 102. 

Registration Charity Number: 1134142 Date of registration 5th February 2010 

Main communication address:  8, Royal Troon Court, Kirkham, Preston PR4 2TF 

6 



**Blackpool and South Fylde Methodist Circuit Trustees’ Annual Report for the Year Ended 31 August 2025** 

The members of the Blackpool and South Fylde Methodist Circuit meeting are the Charity Trustees, membership being made up of Circuit office holders, ministers and representatives appointed by the local churches. 

Full membership is shown as Appendix A to this report. 

## **Circuit ministers and officers:** 

**Active circuit ministers** Rev Stuart Wild Rev Andrew Halstead (appointed 1[st] September 2022) Rev Michaela Barker ( probationer appointed 1[st] September 2024) Deacon Kim Gabbatiss (0.5) **Circuit Lay workers** Elizabeth Grierson (appointed 01/12/2023 – 01/12/2024) Bernice Smith (appointed 01/12/2023) **Circuit Stewards** Michael Steele Edwards Katharine Davies Melvyn Slater David Leach Sandra Waddington Mark John Walmsley 

**Circuit Safeguarding Officer** Margaret Porter and Sandra Waddington (administration support temp) 

Katharine Davies acted as the principal officer overseeing the day-to-day financial management and accounting for the Circuit during the year. 

## **Accountant and Independent Examiner** 

Arc Accountancy Solutions Limited 51 Laverton Road Lytham St. Annes FY8 1EN 

## **Independent Examiner** 

James Wheelan FCCA James Wheelan Accountancy Limited Minshull House, 67 Wellington Road North Stockport SK4 2LP 

7 



**Blackpool and South Fylde Methodist Circuit Trustees’ Annual Report for the Year Ended 31 August 2025** 

I confirm that I have prepared the accounts from the records of the Circuit and that they include all funds under the control of the Circuit Meeting 


**----- Start of picture text -----**<br>
Signature of  Date<br>Treasurer<br>Katharine A Davies 15/04/2026<br>Katharine A Davies (Apr 15, 2026 12:52:42 GMT+1)<br>Name  Katharine Davies<br>Address<br>8, Royal Troon Court, Kirkham, Preston. PR4 2TF<br>**----- End of picture text -----**<br>


## **Presentation to the Circuit Meeting for approval.** 

I confirm that the Accounts have been presented to the Circuit Meeting on 

and were approved. 

> Signature of the ild Chair of the meeting S.J.Wild (Apr 15, 2026 13:28:31 GMT+1) Name of the Chair of **Rev Stuart Wild** the meeting Date 15/04/2026 

8 



**Blackpool and South Fylde Methodist Circuit Trustees’ Annual Report for the Year Ended 31 August 2025** 

## **Appendix A Circuit Meeting Membership as at 31[st] August 2025** 

## **MINISTERS** 

Circuit Ministers 

Rev Stuart Wild Superintendent Rev Andrew Halstead Deacon Kim Gabbatiss Rev Michaela Barker 

## **SUPERNUMERARY MINISTERS** 

Rev Stephen Heath Rev Janet Pybon 

## **CIRCUIT STEWARDS** 

Katharine Davies Melvyn Slater Sandra Waddington Mark John Walmsley 

## **CIRCUIT MEETING SECRETARY** 

Sue Leach 

## **CIRCUIT CHURCH REPRESENTATIVES** 

The Drive Methodist Church 

Patricia Brown (till April 2025) (Michael Steel-Edwards (April 2025) Ray Brown Eileen Beedle 

Church Road Methodist Church 

Monica Bissett Catherine Irvine Jonathan Livesey 

Fairhaven Methodist Church 

Jo Hunt Roger Peace (till Feb 2025) Clare Harris 

Lytham Methodist Church 

William Douglas Martin Mike Bell Ann Hearne 

9 



**Blackpool and South Fylde Methodist Circuit Trustees’ Annual Report for the Year Ended 31 August 2025** 

Freckleton Methodist Church 

Kirkham Methodist Church 

Layton Methodist Church 

New Central Methodist Church 

South Shore Methodist Community Church 

David Banks (till May 25) Janet Klenk (May 2025) Jean Adam Laura Gill 

Gillian Womersley Lucinda Baldwin Ian Womersley 

Jo Walmsley Kathryn Pritchard 

Trevor Mustoe Jackie Eltoft Julie Eltoft Res: Pat Mustoe 

Jennifer Allcock Dorothy Chatterton Dawn Cheetham Pauline Scott 

## **OTHER REPRESENTATIVES** 

MHA Local Preachers 

Jennifer Breare Andrew Barratt 

10 



## **Blackpool and South Fylde Methodist Circuit Statement of Financial Activities for the Year Ended 31 August 2025** 

|**Income**<br>1 Donations and legacies<br>2 Income from monetary investments<br>3 Income from investment properties<br>4 Assessments on Churches<br>5 Capital Receipts & Levy refund<br>6 Grants received<br>7 Other charitable income<br>8 Internal organisations<br>8**Total income**<br>**Expenditure**<br>**Expenditure on charitable activities:**<br>9Grants and donations<br>10Stipends, salaries, NIC, pension<br>costs<br>11 Property maintenance<br>12 District Assessment & Levy<br>13 Purchase of property<br>14Depreciation<br>15Office, administration and travel<br>expenses<br>16 Other outgoings<br>17 Internal organisations<br>17**Total charitable expenditure**<br>**18 Net income before investment**<br>**losses/gains**<br>19Losses/gains on monetary<br>investments<br>20(Losses)/Gains on investment<br>properties<br>**21 Net income/(expenditure) before**<br>**transfers**<br>22 Transfers between funds<br>23Reclassification of funds<br>24Funds transferred from Church<br>Road (Wesleys)<br>**25 Net movement in funds**<br>26 Funds brought forward<br>27 Property funds brought forward<br>28 Total Funds brought forward<br>**29 Total funds carried forward**|**Note**<br>3<br>4<br>5|**General Fund**<br>**(Unrestricted)**<br>£|**Circuit Model**<br>**Trust**<br>**(Unrestricted)**<br>£|**Designated**<br>**Funds**<br>**(unrestricted)**<br>£|**Restricted**<br>**Funds**<br>£|**Total**<br>**2024-25**<br>£<br>**50**<br>**20,054**<br>**36,321**<br>**230,008**<br>**71,351**<br>**1,000**<br>**32,555**<br>**36,472**<br>**427,811**|**Total**<br>**2023-24**<br>£<br>**0**<br>**26,182**<br>**31,789**<br>**215,019**<br>**-**<br>**1,250**<br>**31,324**<br>**-**<br>**305,564**|
|---|---|---|---|---|---|---|---|
|||50||||||
|||||||||
|||1,724|18,330|||||
|||36,321||||||
|||230,008||||||
|||||||||
||||71,351|||||
|||||||||
|||||||||
||||||1,000|||
|||||||||
|||||||||
|||32,555||||||
|||||||||
||||||36,472|||
|||**300,658**|**89,681**|**0**|**37,472**|||
||6<br>7|||||**59,198**<br>**182,165**<br>**38,280**<br>**84,990**<br>**0**<br>**0**<br>**28,774**<br>**4,160**<br>**46,746**<br>**444,313**|**17,000**<br>**147,893**<br>**51,514**<br>**85,708**<br>**0**<br>**0**<br>**31,770**<br>**8,155**<br>**-**<br>**342,040**|
|||58,198|||1,000|||
|||||||||
|||182,165||||||
|||38,280||||||
|||||||||
|||62,281|22,709|||||
|||||||||
|||||||||
|||||||||
|||||||||
|||27,411|1,363|||||
|||||||||
|||4,160||||||
|||||||||
||||||46,746|||
|||**372,495**|**24,072**|**0**|**47,746**|||
|||||||**(16,502)**|**(36,476)**|
|||**(71,837)**|**65,609**|**0**|**(10,274)**|||
||10|||||0<br>67,189<br>**50,687**|0<br>0<br>**(36,476)**|
|||||||||
|||67,189||||||
|||**(4,648)**|**65,609**|**0**|**(10,274)**|||
||11|50,000|(50,000)|||0<br>(84,189)<br>39,287<br>**5,785**|0<br>0<br>0<br>**(36,476)**|
|||||||||
|||(84,189)||||||
|||||||||
|||||||||
||||||39,287|||
|||**(38,837)**|**15,609**|**0**|**29,013**|||
|||85,743<br>2,590,000<br>2,675,743|419,458<br>419,458|0<br>0<br>0|0<br>0<br>0|505,201<br>2,590,000<br>3,095,201|541,677<br>2,590,000<br>3,131,677|
|||**2,636,906**|**435,067**|**0**|**29,013**|**3,100,986**|**3,095,201**|



11 



## **Blackpool and South Fylde Methodist Circuit Balance Sheet for the Year Ended 31 August 2025** 

|**Fixed Assets**|**Note**|**General Fund**<br>**(Unrestricted)**<br>£|**Circuit Model**<br>**Trusts**<br>**(Unrestricted)**<br>£|**Designated**<br>**Funds**<br>**(Unrestricted)**<br>£|**Restricted**<br>**Funds**<br>£|**Totals**<br>**2025**<br>£|**Totals**<br>**2025**<br>£|**Totals 2024**<br>£|
|---|---|---|---|---|---|---|---|---|
||||||||||
|Circuit Manses & Equipment|12|1,258,000||||1,258,000||1,258,000|
|Investment Properties (manses<br>rented out and church buildings)|13|1,315,000||||1,315,000||1,332,000|
|**_Total fixed assets_**||**2,573,000**||||**2,573,000**||**2,590,000**|
|**Current Assets**|||||||||
|Debtors|14|16,780||||16,780||13,764|
|Loans bythe Circuit|||||||||
|Investments with TMCP|||435,067|||435,067||419,458|
|Central Finance Board Deposits||61,455||||61,455||68,563|
|Cash at Bank and in hand||30,083|||29,013|59,096||62,318|
|**_Total current assets_**||**108,318**|**435,067**||**29,013**|**572,398**||**564,103**|
|**Current liabilities**|||||||||
|Creditors(due in under 1year)|15|44,412||||44,412||58,902|
|Grantspayable|||||||||
|**_Total current liabilities_**||44,412||||44,412||58,902|
|**_Net current assets/liabilities_**||**63,906**|**435,067**||**29,013**|**527,986**||**505,201**|
|||||||2,636,906<br>**3,100,986**<br>**0**<br>**0**<br>**3,100,986**||**3,095,201**|
|**_Total assets less current_**<br>**_liabilities_**||**2,636,906**|**435,067**||**29,013**|**3,100,986**|||
||||||||||
|**Long term liabilities**<br>**(due after more than oneyear)**|||||||||
|Grantspayable||||||**0**||**0**|
|Loans to the Circuit||||||**0**||**0**|
||||||||||
|**_Net assets_**||**2,636,906**|**435,067**||**29,013**|**3,100,986**||**3,095,201**|
|**Funds of the Circuit**|||||||||
|General Fund(Unrestricted)||2,636,906||||2,636,906||2,675,743|
|Circuit Model Trust Fund<br>(Unrestricted)|||435,067|||435,067||419,458|
|Designated Funds(Unrestricted)|||||||||
|**_Total Unrestricted Funds_**||||||**3,071,973**||**3,095,201**|
|Restricted Funds|||||29,013|29,013||0|
|Endowment Funds|||||||||
|**_Total Funds_**|16|**2,636,906**|**435,067**||**29,013**|**3,100,986**||**3,095,201**|



12 



## **Blackpool and South Fylde Methodist Circuit Cash Flow Statement for the Year Ended 31 August 2025** 

||**2025**|**2024**|
|---|---|---|
|**Statement of cash flows**|**£**|**£**|
|**Cash from operating activities**|||
|Net cash used in operating activities|**(86,126)**|**(35,966)**|
|**Cash flows from investing activities**|||
|Dividends and interest from investments|20,054|26,182|
|Proceeds from the sale of tangible fixed assets|71,351|-|
|**Net cash provided by investing activities**|**91,405**|**26,182**|
|**Change in cash and cash equivalents in the year**|**5,279**|**(9,784)**|
|Cash and cash equivalents at the beginning of the year|550,339|560,123|
|**Cash and cash equivalents at the end of the year**|**555,618**|**550,339**|



||**2025**|**2024**|
|---|---|---|
|**Reconciliation of net movement in funds to net cash flow from operating activities**|**£**|**£**|
|Net (loss)/income for the period (as per Statement of Financial Activities)|5,785|(36,476)|
|**Adjustments for:**|||
|Dividends and interests from investments|(20,054)|(26,182)|
|(Gains)/losses on property revaluations and disposals|(67,189)|-|
|Reclassification of property funds|84,189|-|
|Capital receipts|(71,351)|-|
|(Increase)/decrease in debtors|(3,016)|12,003|
|(Decrease)/increase in creditors|(14,490)|14,689|
|**Total cash generated from operating activities**|**(86,126)**|**(35,966)**|
||**2025**|**2024**|
|**Analysis of cash and cash equivalent**|**£**|**£**|
|Cash at bank|**59,096**|62,318|
|Central Finance Board Deposits|61,455|68,563|
|Trustees for Methodist Church Purposes deposits|435,067|419,458|
|**Cash and cash equivalents at the end of the reporting period**|**555,618**|**550,339**|



13 



## **Blackpool and South Fylde Methodist Circuit Notes to the Accounts for the Year Ended 31 August 2025** 

## **1 Basis of accounting policies** 

## **i Accounting standard** 

The financial statements have been prepared in accordance with _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) - (Charities SORP (FRS 102)). 

## **ii Public benefit entity** 

The Blackpool and South Fylde Methodist Circuit meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical costs 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 and fixed asset properties are shown at their market value at the end of the year. The accruals basis has been used and trustees present accounts that show a true and fair view of the Circuit’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 FRS102 SORP2015** 

The accounts have been prepared in accordance with applicable charity law in England this being the Charities Act 2011, The Charities (Accounts and Reports) Regulations 2008 SI 2008/629 and Accounting and Reporting by charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with FRS 102. 

## **vi Going concern** 

Based on the monetary assets and human resources available at 31 August 2025, the trustees believe that the Circuit is a going concern. 

## **vii Consolidation** 

The Circuit has denominational regulatory oversight in respect of the work of the Churches within the Circuit but has no legal or operational control of those Churches and their governing bodies except in extreme circumstances. For this reason, the financial statements of Churches within the Circuit are not consolidated into these financial statements. 

## **viii Income recognition** 

Income is brought into account when there is entitlement and the amount is reliably measurable once it is more likely than not that the economic benefit of the income will be forthcoming. 

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

The Circuit acts as agent in two matters: 

- the collection from Churches and payment over of their contributions to various funds controlled and administered by The Methodist Church - "Connexional Funds" 

- the administration (application, collection and disbursement) of grants requested by Churches within the Circuit from, but not limited to, the District and Connexion. In all these matters the transactions are not reflected in the SOFA because they are the income of either the Connexion or Churches as appropriate. Instead, the transactions are disclosed in the Notes to the Accounts as required by SORP (FRS102), module 19.12n. 

In accordance with the Charities SORP (FRS 102), the time of volunteers is not recognised. If goods are donated, a value will be shown in the SOFA or Notes where the value is considered material. 

14 



## **Blackpool and South Fylde Methodist Circuit Notes to the Accounts for the Year Ended 31 August 2025** 

## **ix Expenditure** 

This is recognised when a liability is incurred, or a constructive obligation arises, where the amount is reliably measurable and it is considered more likely than not that there will be an outflow of economic benefit. 

## **x Grants** 

Grants made by the Circuit from its own funds are recognised in full at the time of agreement or when the Circuit accepts that there is a legal or operational obligation to make the payment. When the grant is recurrent over more than one year the balance payable in future years is treated as a provision for future commitments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalments are paid in accordance with the originally agreed terms. 

## **xi VAT** 

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

## **xii Critical accounting estimates and judgements** 

In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. 

The trustees have made judgements and estimates in respect of: the fair value of investment properties shown at fair value. The trustees have determined that any differences arising between actual amounts realised upon sale and fair value estimates will have no impact on the Circuit’s ability to continue as a going concern. 

## **xiii Change in accounting policy and valuation estimates** 

During the year, the Circuit changed its accounting policy for functional land and buildings (manses occupied by ministers) from the revaluation model to the cost model. As permitted by FRS 102, the Circuit has elected to treat the carrying value of these assets as at 31 August 2023 as their deemed cost. This change has been made to provide a more stable and proportionate representation of the Circuit’s operational assets. There is no impact on the total funds brought forward, and prior year figures have not been restated as the transition uses the carrying amount as the initial cost. 

## **xiv Tangible fixed assets** 

These are capitalised if they can be used for more than one year, and individually cost at least £500. 

The Circuit has elected to treat the carrying value of functional land and buildings (occupied manses) as at 31[st] August 2023 as deemed cost, as permitted by FRS 102. These assets are not subsequently revalued. No depreciation is provided as the Trustees consider the residual value to be at least equal to the carrying value. The residual value is based on the high land value and the Circuit’s policy of regular maintenance. The assets are reviewed annually for impairment. 

## **xv (a) Investment Properties** 

From time to time the Circuit may hold residential property (formerly manses) which is surplus to its normal staffing requirements. When the intention is to hold the property for capital appreciation or its rental income, the property is classified as investment property and carried at fair value. The fair value of the manses and closed church buildings includes the land on which they are built, and their internal contents. The trustees determine fair value by reference to market evidence of local property prices. Revaluation gains or losses are recognised through the Statement of Financial Activities. 

Churches which are closed are transferred into the care of the Circuit from the Methodist Church and are valued at a deemed cost based on the valuation of an external valuer. 

15 



## **Blackpool and South Fylde Methodist Circuit Notes to the Accounts for the Year Ended 31 August 2025** 

## **xv (b) Investments** 

The Circuit's investments are in monetary assets classified as basic financial instruments under FRS102 and are held by the Trustees for Methodist Church Purposes (TMCP) as custodian trustees. The valuations, at market value, are those provided by TMCP. The unrealised gains arising on investments are shown in the SOFA. 

## **xvi Debtors and Prepayments** 

Debtors are stated at the amounts owed to the Circuit or prepaid. 

## **xvii Creditors and Accruals** 

Creditors are initially recognised at settlement amount after any trade discounts, or the amount advanced to the Circuit. Creditors include both sundry expenses and specifically the 1st quarter assessment received in August. 

## **xviii Ministers’ manse costs** 

The Circuit is required to provide accommodation for each minister in the Circuit and their families and this is seen as a benefit to the Circuit. Ministers are expected to occupy the manse provided for them. The Circuit bears the cost of repairs, maintenance, buildings insurance, Council Tax and water charges. These figures are not separately disclosed as benefits-in-kind for ministers as HMRC does not seek to tax these receipts in the hands of ministers. 

16 



## **Blackpool and South Fylde Methodist Circuit Notes to the Accounts for the Year Ended 31 August 2025** 

## **2. Comparative Statement of Financial Activities forming part of previous year’s accounts** 

|**Income**<br>1 Donations and legacies<br>2 Income from monetary investments<br>3 Income from investment properties<br>4 Assessments on Churches<br>5 Capital Receipts & Levy refund<br>6 Grants received<br>7 Other charitable income<br>8**Total income**<br>**Expenditure**<br>**Expenditure on charitable activities:**<br>9Grants and donations<br>10Stipends, salaries, NIC, pension<br>costs<br>11 Property maintenance<br>12 District Assessment & Levy<br>13 Purchase of property<br>14Depreciation<br>15Office, administration and travel<br>expenses<br>16 Other outgoings<br>17**Total charitable expenditure**<br>**18 Net income before investment**<br>**losses/gains**<br>19Losses/gains on monetary<br>investments<br>20(Losses)/Gains on investment<br>properties<br>**21 Net income/(expenditure) before**<br>**transfers**<br>22 Transfers between funds<br>23 Reclassification of funds<br>24 Other gains/(losses)<br>**25 Net movement in funds**<br>26 Funds brought forward<br>27 Property funds brought forward<br>28 Total Funds brought forward<br>**29 Total funds carried forward**|**Note**<br>2<br>3<br>4|**General Fund**<br>**(Unrestricted)**<br>£|**Circuit Model**<br>**Trust**<br>**(Unrestricted)**<br>£|**Designated**<br>**Funds**<br>**(unrestricted)**<br>£|**Restricted**<br>**Funds**<br>£|**Total**<br>**2023-24**<br>£<br>**0**<br>**26,182**<br>**31,789**<br>**215,019**<br>**-**<br>**1,250**<br>**31,324**<br>**305,564**|**Total**<br>**2022-23**<br>£<br>**0**<br>**12,890**<br>**23,947**<br>**229,914**<br>**339,042**<br>**15,955**<br>**30,720**<br>**652,468**|
|---|---|---|---|---|---|---|---|
|||||||||
|||||||||
|||4,319|21,863|||||
|||31,789||||||
|||215,019||||||
|||||||||
|||||||||
|||||||||
|||500|||750|||
|||||||||
|||||||||
|||31,324||||||
|||||||||
|||**282,951**|**21,863**|**0**|**750**|||
||5|||||**17,000**<br>**147,893**<br>**51,514**<br>**85,708**<br>**0**<br>**0**<br>**31,770**<br>**8,155**<br>**342,040**|**50,506**<br>**179,144**<br>**50,595**<br>**40,178**<br>**0**<br>**0**<br>**20,948**<br>**2,829**<br>**344,200**|
|||17,000||||||
|||||||||
|||147,893||||||
|||51,514||||||
|||60,881|24,827|||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||28,220|1,276||2,274|||
|||||||||
|||8,155||||||
|||||||||
|||**313,663**|**26,103**|**0**|**2,274**|||
|||**(30,712)**|**(4,240)**|**0**|**(1,524)**|**(36,476)**|**308,268**|
||8|||||0<br>0<br>**(36,476)**|0<br>695,000<br>**1,003,268**|
|||||||||
|||**(30,712)**|**(4,240)**|**0**|**(1,524)**|||
|||25,477|(24,000)||(1,477)|0<br>0<br>0<br>**(36,476)**|0<br>0<br>0<br>**1,003,268**|
|||||||||
|||||||||
|||||||||
|||||||||
|||**(5,235)**|**(28,240)**|**0**|**(3,001)**|||
|||90,978<br>2,590,000<br>2,680,978|447,698<br>447,698|0<br>0<br>0|3,001<br>0<br>3,001|541,677<br>2,590,000<br>3,131,677|233,409<br>1,895,000<br>2,128,409|
|||**2,675,743**|**419,458**|**0**|**0**|**3,095,201**|**3,131,677**|



17 



## **Blackpool and South Fylde Methodist Circuit Notes to the Accounts for the Year Ended 31 August 2025** 

## **3. Capital Receipts** 

One property was sold during the year. Capital receipts related to the sale of the closed Mereside Methodist church (net £71,350). All sales of Methodist property are subject to a levy by the Connexion calculated on a sliding scale based on the gross sale price. The figure is shown net of this CPF Levy. 

||**Total**|**Total**|
|---|---|---|
||**2024-25**|**2023-24**|
||£|£|
|Gross sale(Mereside Church)|84,189|-|
|CPF Levyon Mereside Church sale|(12,838)|-|
|**Total**|71,351|-|



## **4. Grants received** 

||**Unrestricted**<br>**funds**<br>**£**|**Restricted funds**<br>**£**|**2024/25**<br>**£**|**2023/24**<br>**£**|
|---|---|---|---|---|
|Districtgrants received|-|1,000|1,000|1,250|
|**Total**|**-**|**1,000**|**1,000**|**1,250**|



## **Grants received – prior year** 

|**Grants received –prioryear**|||||
|---|---|---|---|---|
||**Unrestricted**<br>**funds**<br>**£**|**Restricted funds**<br>**£**|**2023/24**<br>**£**|**2022/23**<br>**£**|
|Districtgrants received|500|750|1,250|-|
|Othergrants received for Wesley’s cafe|-|-|-|15,955|
|**Total**|**500**|**750**|**1,250**|**15,955**|



## **5. Other charitable income** 

|**5. Other charitable income**|||
|---|---|---|
||**Unrestricted**<br>**funds**<br>**2024/25**<br>**£**|**2023/24**<br>**£**|
|District recharges re. Layworkers|25,034|21,412|
|Miscellaneous income|7,521|9,912|
|**Total**|**32,555**|**31,324**|



All charitable income received in the prior year was unrestricted funds. 

## **6. Grants and donations paid** 

The following grants were made to institutions during the year: 

|**Name of Institution**|**Purpose of Grant**|**Unrestricted**<br>**2024/25**<br>**£**|**Restricted**<br>**2024/25**<br>**£**|**Total**<br>**2024/25**<br>**£**|
|---|---|---|---|---|
|Freckleton MC|Capitalgrant to cover buildingrepairs|4,000|-|4,000|
|New Central Church(Layton MC)|Purchase of a television for notices|1,302|1,000|2,302|
|South Shore Methodist Community Centre|Capital grant to cover building repairs (Forward<br>project)|52,896|-|52,896|
|**Total**||**58,198**|**1,000**|**59,198**|



18 



## **Blackpool and South Fylde Methodist Circuit Notes to the Accounts for the Year Ended 31 August 2025** 

## **6. Grants and donations paid (continued)** 

The following grants were made to institutions during the prior year: 

|**Name of Institution**|**Purpose of Grant**|**Unrestricted**<br>**2024/25**<br>**£**|**Restricted**<br>**2024/25**<br>**£**|**Total**<br>**2024/25**<br>**£**|
|---|---|---|---|---|
|New Central Church (Layton MC)|Capital grant to cover building repairs (Forward<br>project)|17,000|-|17,000|
|**Total**||**17,000**|**-**|**17,000**|



No support costs were allocated to grant-making activities in either year. 

## **7. Staff Costs** 

|**Staff Costs paid during the year were:**<br>Stipends,salaries and benefits in kind<br>Social securitycosts<br>Pension costs<br>Apprenticeshiplevy<br>Total staff costs|**Ministers &**<br>**deacon**<br>**(trustees)**|**Lay staff**|**2024/25**|**2023/24**|
|---|---|---|---|---|
||£|£|£|£|
||128,039|14,004|**142,043**|**114,437**|
||13,797|793|**14,590**|**9,470**|
||24,816||**24,816**|**23,435**|
||640|75|**715**|**551**|
||167,292|14,872|**182,164**|**147,893**|
||||||
|Expenses (Travel, accommodation and other expenses incurred in the<br>normalcourse ofemployment)|9,377|1,093|**10,470**|**8,836**|
||||||
|Average number of full-time equivalent employees in theyear were:|4|1.3|**5.3**|**6**|



No employee received remuneration amounting to more than £60,000 in either year. 

Wages and salary costs includes £nil in respect of redundancy payments in 2025 (2024: £nil). 

## **Key Management Personnel** 

The Key Management Personnel of the Circuit are the Trustees and the Senior Leadership Team, which includes the three Ministers and one Deacon. The total employee benefits (including stipends, employer national insurance, and employer pension contributions) of the Key Management Personnel were £167,292 (2024: £123,796). 

## **8. Trustees’ remuneration and expenses** 

|**8. Trustees’ remuneration and expenses**|||
|---|---|---|
||**2024/25**<br>**£**|**2023/24**<br>**£**|
|Payments made to trustees for additional services provided to the Circuit by<br>agreement with the Circuit Meeting|-|1,000|
|Number of trustees who werepaid expenses relatingto trustee duties|0|1|
|Total amountpaid|-|1,000|
|Other than those expenses paid to ministers and lay staff in the normal course of their duties and disclosed above there were no other<br>trustees' remuneration or other benefits for the year ended 31 August 2025 or year ended 31 August 2024. In the year ending 31st<br>August 2024 there was £1,000 paid out to the treasurer to cover administrative costs relating to treasury services provided to<br>Wesley’s café.|||



19 



**Blackpool and South Fylde Methodist Circuit Notes to the Accounts for the Year Ended 31 August 2025** 

## **9. Fees for examination or audit of the accounts** 

|**9. Fees for examination or audit of the accounts**|||
|---|---|---|
||**2024/25**<br>**£**|**2023/24**<br>**£**|
|Independent examiner’s or auditors' fees for reporting on the<br>accounts|700|1,400|
|Other fees (eg: advice, accountancy services) paid to the independent<br>examiner or auditor|-|-|
|**Total**|**700**|**1,400**|



## **10. Property Disposals/Revaluations** 

The net gains or losses are detailed below. During the year and in accordance with note 1.xv (a) (Investment Properties) the residential properties held for investment and closed churches have been revalued to fair value determined by the trustees. 

|**Details**|**2023/24**<br>**Carrying Value**|**Sale**|**2024-25**<br>**Fair Value**|**Gain/(loss)**|
|---|---|---|---|---|
||£|£|£|£|
|Mereside church|100,000|(84,189)|-|(15,811)|
|Bromley– unrealised|367,000||399,000|32,000|
|The Serpentine – unrealised|507,000||519,000|12,000|
|Holgate – unrealised|358,000||397,000|39,000|
|**Total**|**1,332,000**|**(84,189)**|**1,315,000**|**67,189**|



## **11. Reclassification of Funds** 

Circuit property is always carried in the General Fund but upon sale the net proceeds are processed through the Circuit Model Trust Fund. This requires an adjustment and any such sales during the year are reflected below at the gross sale price. No property was sold in the prior year. 

|**General Fund**<br>**(Unrestricted)**|**Circuit Model**<br>**Trust**<br>**(Unrestricted)**|**Restricted**<br>**Funds**|**Total**<br>**2024-25**|**Total**<br>**2023-24**|
|---|---|---|---|---|
|£|£|£|£|£|
|(84,189)|||(84,189)|-|
|**(84,189)**|**-**|**-**|**(84,189)**|**-**|



20 



**Blackpool and South Fylde Methodist Circuit Notes to the Accounts for the Year Ended 31 August 2025** 

## **12. Fixed Assets** 

|**Manses**<br>**occupied by**<br>**ministers**<br>**£**<br>**Deemed cost**<br>Balance brought forward<br>Additions<br>Revaluations (+/-)<br>Disposals (-)<br>Transfers * (+/-)<br>Balance carried forward<br>**Accumulated depreciation**<br>Balance brought forward<br>Depreciation charge for year (-)<br>Revaluations (+/-)<br>Disposals (-)<br>Transfers* (+/-)<br>Balance carried forward<br>Brought forward<br>Carried forward<br>1,258,000<br>1,258,000<br>0<br>0<br>**Net bookvalue**<br>1,258,000<br>1,258,000|**Manses**<br>**occupied by**<br>**ministers**<br>**£**|**Total**<br>**£**|
|---|---|---|
||||
||1,258,000|1,258,000|
||||
||||
||||
||||
||1,258,000|1,258,000|
||||
||0|0|
|||0|
|||0|
|||0|
|||0|
||0|0|
||||
||1,258,000|1,258,000|
||1,258,000|1,258,000|



Functional properties (manses occupied by ministers) are now held at deemed cost following a change in accounting policy (see Note 1 xiii & xiv). 

## **13. Investment Properties** 

|**Fair Value**<br>Balance brought forward<br>Additions<br>Revaluations (+/-)<br>Disposals (-)<br>Transfers * (+/-)<br>Balance carried forward<br>Brought forward<br>Carried forward|**Manses**<br>**(held as**<br>**investment**<br>**properties)**<br>**£**|**Church**<br>**buildings**<br>**(held as**<br>**investment**<br>**properties)**<br>**£**|**Total**<br>**£**|
|---|---|---|---|
|||||
||1,232,000|100,000|1,332,000|
|||||
||83,000||83,000|
|||(100,000)|(100,000)|
|||||
||1,315,000|-|1,315,000|
|||||
||1,232,000|100,000|1,332,000|
||**1,315,000**|**-**|**1,315,000**|



21 



## **Blackpool and South Fylde Methodist Circuit Notes to the Accounts for the Year Ended 31 August 2025** 

## **14. Analysis of debtors** 

|**Due within one year**|**2024/25**<br>**£**|**2023/24**<br>**£**|
|---|---|---|
|Trade debtors|-|-|
|Prepayments|16,780|13,764|
|**Total**|**16,780**|**13,764**|



## **15. Analysis of creditors** 

|**Amounts failing due within one year**|**2024/25**<br>**£**|**2023/24**<br>**£**|
|---|---|---|
|Other creditors|1,900|1,400|
|Prepaid Assessments|42,512|57,502|
|**Total**|**44,412**|**58,902**|



## **16. Detailed analysis of individual fund movements** 

## **Movement in the current year** 

## **Unrestricted Funds** 

|**Unrestricted**<br>**Fund Name**|**Opening**<br>**Balance**|**Incoming**<br>**Resources**|**Resources**<br>**Expended**|**Transfers &**<br>**Reclassification**|**Gain/(losses)**|**Closing**<br>**Balance**|**Purpose of**<br>**the fund**|
|---|---|---|---|---|---|---|---|
|||||||||
|General|2,675,743|300,658|(372,495)|(34,189)|67,189|2,636,906|The general purposes<br>of the Circuit|
|Model Trust<br>Fund|419,458|89,681|(24,072)|(50,000)|-|435,067|Support for the mission<br>of the Circuit|
|Totals|**3,095,201**|**390,339**|**(396,567)**|**(84,189)**|**67,189**|**3,071,973**||



## **Restricted Funds** 

|**Restricted**<br>**Fund**<br>**Name**|**Opening**<br>**Balance**|**Incoming**<br>**Resources**|**Resources**<br>**Expended**|**Transfers**|**Closing**<br>**Balance**|**Purpose of**<br>**the fund**|
|---|---|---|---|---|---|---|
|Wesley<br>café|0|36,472|(46,746)|39,287|29,013|Outreach café providing meals and food to the<br>local community. See note 16.|
|District<br>grant|0|1,000|(1,000)|-|0|Grant received from the District to be passed<br>on to New Central Church.|
|Totals|**0**|**37,472**|**(47,746)**|**39,287**|**29,013**||



## **16. Detailed analysis of individual fund movements (continued)** 

## **Movement in the previous year** 

22 



**Blackpool and South Fylde Methodist Circuit Notes to the Accounts for the Year Ended 31 August 2025** 

## **Unrestricted Funds** 

|**Unrestricted**<br>**Fund Name**|**Opening**<br>**Balance**|**Incoming**<br>**Resources**|**Resources**<br>**Expended**|**Transfers &**<br>**Reclassification**|**Gain/(losses)**|**Closing**<br>**Balance**|**Purpose of**<br>**the fund**|
|---|---|---|---|---|---|---|---|
|||||||||
|General|2,680,978|282,951|(313,663)|25,477|-|2,675,743|The general purposes<br>of the Circuit|
|Model Trust<br>Fund|447,698|21,863|(26,103)|(24,000)|-|419,458|Support for the mission<br>of the Circuit|
|Totals|**3,128,676**|**304,814**|**(339,766)**|**1,477**|**-**|**3,095,201**||



## **Restricted Funds** 

|**Restricted**<br>**Fund**<br>**Name**|**Opening**<br>**Balance**|**Incoming**<br>**Resources**|**Resources**<br>**Expended**|**Transfers**|**Closing**<br>**Balance**|**Purpose of**<br>**the fund**|
|---|---|---|---|---|---|---|
|Wesley<br>Grant|3,001|750|(2,274)|(1,477)|0|Grant given for the Wesley’s café outreach.<br>Transfer made to unrestricted funds in the<br>yearto coveradministrationofthe grant.|
|Totals|**3,001**|**750**|**(2,274)**|**(1,477)**|**0**||



## **17. Wesley café – restricted fund** 

Wesley’s café is an outreach café run out of a church within the Blackpool and Fylde Circuit, Church Road Methodist Church. The café had previously been accounted for as part of the church accounts, but upon review the trustees concluded that due to control predominantly lying with the Circuit trustees, the café funds were transferred from the church to the Circuit in September 2024. The transfer of £39,287 is the closing funds of the café at 31[st] August 2024. 

Below is a detailed breakdown of the income and expenditure of Wesley’s café during the accounting year. In the year £3,000 of grant income was received and restricted solely for the purpose of food provisions. This was spent within the year. 

||**General café**<br>**purposes**|**Restricted**<br>**café**<br>**purposes**<br>**(food**<br>**provisions)**|**Total funds**|
|---|---|---|---|
|**Income**|**£**|**£**|**£**|
|Donations|20,692|-|20,692|
|Grants – unrestricted|12,780|-|12,780|
|Grants – restricted(for foodprovisions)|-|3,000|3,000|
|**Total income**|**33,472**|**3,000**|**36,472**|
|**Expenditure**|**£**|**£**|**£**|
|Food supplies|21,132|3,000|24,132|
|Other café costs|13,545|**-**|13,545|
|Buildingrepairs/grant to church|2,715|**-**|2,715|
|Rent,rates &gas|6,354|**-**|6,354|
|**Total expenditure**|**43,746**|**3,000**|**46,746**|



## **18. Analysis of net assets between funds** 

Fund balances at 31 August 2025 are represented by: 

23 



## **Blackpool and South Fylde Methodist Circuit Notes to the Accounts for the Year Ended 31 August 2025** 

||**General Fund**<br>**(Unrestricted)**|**Circuit Model**<br>**Trust**<br>**(Unrestricted)**|**Designated**<br>**Funds**<br>**(unrestricted)**|**Restricted**<br>**Funds**|**Total**<br>**2024/25**|
|---|---|---|---|---|---|
||£|£|£|£|£|
|Tangible fixed assets|2,573,000||||**2,573,000**|
|Current assets|108,318|435,067||29,013|**572,398**|
|Current liabilities|(44,412)||||**(44,412)**|
|**Total**|**2,636,906**|**435,067**||**29,013**|**3,100,986**|



## **19. Related party transactions** 

During the year the Circuit received assessment income totalling £230,008 (2024: £215,019) from the various churches within the Circuit. 

The Circuit received a District grant of £1,000 to be passed on to New Central Church (2024: £nil). 

The Circuit incurred assessment costs of £84,990 (2024: £85,708) payable to the District. 

The Circuit received salary reimbursements from the District totalling £25,034 (2024: £21,412). 

The Circuit paid salary charges to the District totalling £nil (2024: £24,097). 

The Circuit paid grants to churches within the Circuit totalling £59,198 (2024: £17,000). 

24 



**Report of the Independent Examiner To the Trustees of Blackpool and South Fylde Methodist Circuit** 

I report to the charity trustees on my examination of the accounts of Blackpool and South Fylde Methodist Circuit for the year ended 31[st] August 2025 which are set out on pages 11 – 24. 

## **Responsibilities and basis of report** 

As the Charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 


## James Wheelan FCCA James Wheelan Accountancy Limited Minshull House, 67 Wellington Road North Stockport SK4 2LP Date: ...[1] ....[6] ....[/] ...[0] ....[4] .....[/] ..[2] ....[0] .....[2] ....[6] ...... 

25 



## Blackpool and South Fylde Trustee report 2025 final 

Final Audit Report 2026-04-15 

Created: 2026-04-15 By: Leanne Nield (leanne@arc-accountancy.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAA6RwmIjgoh-AS70gd_ke1UnWIqtuiZeE 

## "Blackpool and South Fylde Trustee report 2025 final" History 


Document created by Leanne Nield (leanne@arc-accountancy.co.uk) 

2026-04-15 - 8:52:03 AM GMT 


- Document emailed to katharinedavies1248@gmail.com for signature 

2026-04-15 - 8:52:10 AM GMT 


- Document emailed to revstuartwild@aol.co.uk for signature 

2026-04-15 - 8:52:11 AM GMT 


Email viewed by katharinedavies1248@gmail.com 

- 2026-04-15 - 11:51:57 AM GMT 


- Signer katharinedavies1248@gmail.com entered name at signing as Katharine A Davies 2026-04-15 - 11:52:40 AM GMT 


- Document e-signed by Katharine A Davies (katharinedavies1248@gmail.com) Signature Date: 2026-04-15 - 11:52:42 AM GMT - Time Source: server 


Email viewed by revstuartwild@aol.co.uk 

- 2026-04-15 - 12:24:31 PM GMT 


- Signer revstuartwild@aol.co.uk entered name at signing as S.J.Wild 2026-04-15 - 12:28:29 PM GMT 


- Document e-signed by S.J.Wild (revstuartwild@aol.co.uk) 

- Signature Date: 2026-04-15 - 12:28:31 PM GMT - Time Source: server 


Agreement completed. 

2026-04-15 - 12:28:31 PM GMT 




## Blackpool and South Fylde Trustee report 2025 final - signed by trustees 

Final Audit Report 2026-04-16 

Created: 2026-04-15 By: Leanne Nield (leanne@arc-accountancy.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAnzD_2VggNpCAZEM00uyiaKWnoqC0qmwF 

## "Blackpool and South Fylde Trustee report 2025 final - signed by trustees" History 


Document created by Leanne Nield (leanne@arc-accountancy.co.uk) 

2026-04-15 - 1:16:02 PM GMT 


Document emailed to James Wheelan (james@wheelanaccountancy.co.uk) for signature 

2026-04-15 - 1:16:09 PM GMT 


Email viewed by James Wheelan (james@wheelanaccountancy.co.uk) 

2026-04-16 - 7:40:39 AM GMT 


Document e-signed by James Wheelan (james@wheelanaccountancy.co.uk) 

Signature Date: 2026-04-16 - 7:41:02 AM GMT - Time Source: server 


Agreement completed. 

2026-04-16 - 7:41:02 AM GMT