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2023-08-31-accounts

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

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SANKEY VALLEY METHODIST CIRCUIT (18/13)

TRUSTEES ANNUAL REPORT and FINANCIAL STATEMENTS

FOR YEAR ENDED 31[st] AUGUST 2023

Charity Number 1134227

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

TRUSTEES ANNUAL REPORT & FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

CONTENTS PAGE
Trustees annual report 1
Report of the Independent Auditors 7
Statement of Financial Activities 10
Balance Sheet 11
Statement of Cash Flows 12
Notes to the Financial Statements 13
Appendix A: List of Trustees 27

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

TRUSTEES ANNUAL REPORT

YEAR ENDED 31[st] AUGUST 2023

The Trustees have pleasure in presenting their report and the financial statements of the Charity for the year ended 31st August 2023.

OUR PURPOSES AND ACTIVITIES

The Circuit's aim is to advance the Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church for the benefit of the public. We confirm that the Trustees had regard to the Charity Commission’s guidance on public benefit, and, specifically, the guidance relating to charities for the advancement of religion.

The calling of the Methodist Church is to respond to the Gospel of God’s love in Christ and to live out its discipleship in worship and mission. It does this through worship, learning and caring service and evangelism.

The Mission plan of the Sankey Valley Circuit (as agreed by the February 2020 Circuit Meeting) is to respond to this calling by seeking to inspire, encourage, equip and enable the local churches to be disciples, grow disciples and make disciples of Jesus Christ.

To develop this mission we:

Safeguarding

The Trustees of the Circuit recognise that the safety of children, young people and vulnerable adults is paramount.

The Circuit has a robust safeguarding policy in place and each of the Methodist Churches within the Circuit have approved and adopted a safeguarding policy. These policies apply to trustees, staff and volunteers and provide a commitment to safe recruitment, selection and vetting. The Circuit’s policy is reviewed annually and the last review was by the Circuit Meeting in June 2023.

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Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

TRUSTEES ANNUAL REPORT

YEAR ENDED 31[st] AUGUST 2023

ACHIEVEMENTS AND PERFORMANCE

The year saw the beginning of a major strategic review of the Circuit and its activities. The Circuit wants to be a dynamic, Spirit-led Circuit, that people appreciate being a part of. The aim is to deliver this God’s unconditional love through an emphasis on worship, service, learning and caring and evangelism. Sadly the year has also seen another church ceasing to worship with this being Bold Street in the centre of Warrington.

Other key achievements in the year have been:

FINANCIAL REVIEW

Overall there was a net surplus for the year of £1,039k, compared to a net surplus of £1,236k in 2022.

An additional church, Bold Street, added to the fixed assets as the worshipping community ceased to meet. Also, new manse purchased in June 2023 at close on £800k for new presbyter arriving in September 2023.

Outside of the additional assets, the year saw deficit of £136k compared to deficit of £156k in 2022. The Circuit trustees have committed to use reserves to support the running of the Circuit whilst the strategic review is completed.

The Circuit Model Trust Fund (an Unrestricted Designated Fund), had a deficit of £72k. This outside of manse purchase and main expenditure is District levy and annual cost for diaconate projects.

On the Circuit’s General Fund there was a deficit of £61k. One of main reason for the difference was significant refurbishment work at two of the manses.

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Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

TRUSTEES ANNUAL REPORT

YEAR ENDED 31[st] AUGUST 2023

Principal Funding Resources

The principal ongoing funding source of the Charity were the assessments of £324k paid by the Circuit’s churches towards the Charity's operating costs for the year.

Investment Policy and Performance

Under Methodist Standing Orders the proceeds from the sale of manses and chapels must be invested with the Trustees for Methodist Church Purposes. Other funds not immediately required are deposited with the Central Finance Board of the Methodist Church.

Reserves Policy

The Trustees consider that an appropriate level of General Reserve to provide an adequate working balance would be between three and four and a half months costs, which equates to between £160k and £240k based on the 2023 accounts expenditure.

As at the 31 August 2023, the General Fund balance (excluding Fixed Assets) was £110k. This falls below the three month level and will need addressing.

In addition, the Circuit held £109k in Designated Funds as at 31 August 2023 after excluding the Revaluation Reserve. The purpose of these funds is set out in Note 24 to the Financial Statements.

Collaborative arrangements with connected charities

The members of the Circuit Meeting are the trustees of the Jackson Trust, a registered charity (No. 505907) whose object is to make gifts to those deemed deserving or in need of help who are on the community role of those Circuit Churches which were part of the former Warrington Circuit. The Circuit appoints three individual Managing Trustees to look after the day to day running of the Trust and to make decisions relating to grant approvals. During 2023, the Trust made £2,381 in grants. As at 31[st] August 2023, the Trust held investments valued at £85,375.

Three trustees of the Circuit are trustees of the Fred Pendlebury Trust (FPT) [Charity Reg. No. 242863] by virtue of the post they hold within the Circuit, with the remaining two trustees being the Mayor of Warrington and Chair of Stockton Heath Parish Council. The FPT’s object is to assist either generally or individually persons of 50 years of age or over who were born or are resident in the Warrington area who are in conditions of need, hardship or distress by offering grants to cover the costs of items such as kitchen appliances and domestic furnishings. In 2023, the FPT gave grants of £24,495 and at 31 August 2023 held investment funds valued at £1,075,000.

As their trustees do not act under the direction of the Circuit Meeting, the above charities do not meet the definition for consolidation as set out in the Charity SORP (FRS 102).

Going Concern Basis

The Trustees confirm that there is a reasonable expectation that the Charity will continue to receive contributions from the Circuit churches and can therefore continue in operational existence. Accordingly, the going concern basis has been adopted in preparing the Circuit's financial statements.

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Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

TRUSTEES ANNUAL REPORT

YEAR ENDED 31[st] AUGUST 2023

PLANS FOR FUTURE PERIODS

Our plans for the coming year include:

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name Sankey Valley Methodist Circuit Charity registration number 1134227 Principal Office Circuit Resource Centre 1[st] Floor Penketh Methodist Church Chapel Road Penketh Warrington WA5 2NB

Trustees

The Trustees who comprised the Circuit Leadership Team during the year were:

Ministers: Revd A Moffoot (Superintendent)

Revd M Coles Deacon H Coleman Revd L Bishop Revd M Harwood

Circuit Stewards : Mrs M Reeve (Senior) Mr A Rogers (Treasurer) Mr G Pegg (Oversight/Governance) Revd I Musgrove Mrs S Francis Mrs V Palmer Dr T Rhodes

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Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

TRUSTEES ANNUAL REPORT

YEAR ENDED 31[st] AUGUST 2023

The names of all those who served as Trustees of the Charity for all or part of the year or were Trustees at the date that this report was adopted are listed in Appendix A.

Auditors:

Murray Smith LLP Chartered Accountants and Statutory Auditors Darland House 44 Winnington Hill Northwich Cheshire CW8 1AU

Bankers: Cooperative Bank Plc Central Finance Board of Methodist Church PO Box 250 9 Bonhill Street Skelmersdale WN8 6WT London EC2A 4PE

Custodian Trustees Trustees for Methodist Church Purposes Central Buildings Oldham Street Manchester M1 5JQ Solicitors Tickle Hall Cross Carlton Chambers 25 Hardshaw Street St Helens WA10 1RP

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Circuit is part of the Liverpool District of the Methodist Church of Great Britain. Each district, circuit and Methodist church whilst being a separate charity is governed by the Deed of Union 1932, Methodist Church Act 1932 and by the Methodist Church's Standing Orders. Local Ecumenical Partnerships each have their own Constitution or Sharing Agreement.

At the end of the year, the Circuit comprises 20 Methodist churches, a Methodist/United Reform Ecumenical Partnership, and a Methodist/United Reform shared church.

The Circuit pays the Methodist ministers and lay employees who support its churches and acts as managing trustees for the ministers' manses.

The decision making body is the Circuit Meeting who are its Trustees. During the year, the Circuit Meeting was made up of the Circuit Ministers, those Supernumerary ministers who wished to be a trustee, the Circuit Stewards, other Circuit Officials appointed by the Circuit Meeting, Church Treasurers (or an alternative person approved by the Circuit Meeting), a Church Steward and one elected representative from each Church.

The decisions of the Circuit Meeting are implemented through a Circuit Leadership Team, which has appointed a number of other committees responsible for specific areas of work. The Circuit Leadership Team is developing procedures for the consideration of the risks that face the Circuit and the steps that can be taken to mitigate these risks. Robust procedures are in place in respect of safeguarding children and vulnerable adults.

RESPONSIBILITIES OF THE TRUSTEES

The Charity's Trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the

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Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

TRUSTEES ANNUAL REPORT

YEAR ENDED 31[st] AUGUST 2023

charity and of the incoming resources, including the income and expenditure, and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE TO OUR AUDITOR

Each of the persons who is a trustee at the date of approval of this report confirms that:

APPOINTMENT OF AUDITOR

The auditors, Murray Smith LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 18 September 2025 and signed on its behalf by:

The Revd A Moffoot (Superintendent Minister)

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Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF SANKEY VALLEY METHODIST CIRCUIT

YEAR ENDED 31[st] AUGUST 2023

Opinion

We have audited the financial statements of Sankey Valley Methodist Circuit (the ‘Charity’) for the year ended 31st August 2023 which comprise the Statement of Financial Activities, the Balance Sheet, Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our Independent Auditors’ Report thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion

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Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF SANKEY VALLEY METHODIST CIRCUIT

YEAR ENDED 31[st] AUGUST 2023

thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Responsibilities of the Trustees statement set out on page 6, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF SANKEY VALLEY METHODIST CIRCUIT

YEAR ENDED 31[st] AUGUST 2023

The audit procedures designed to identify irregularities included:

There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, intentional misrepresentations or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our Report

This report is made solely to the charity’s trustees, as a body, in accordance with the Charities Act. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Nicola Tucker FCA (Senior Statutory Auditor) For and on behalf of Murray Smith LLP Chartered Accountants Statutory Auditors Darland House 44 Winnington Hill Northwich Cheshire CW8 1AU

19-09-2025

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Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31[st] AUGUST 2023

Notes
Income from:
Donations
3
Charitable activities
4
Trading activities
5
Investments
6
Other
7
Total Income
Expenditure on:
Raising funds
8
Charitable activities
9
Other
15
Total Expenditure
Net income / (expenditure) before transfers
Transfers between funds
25
Net income/ (expenditure) before other gains
& losses
Other recognised gains / (losses)):
Gains / (Losses) on current investments
Gains / (Losses) on fixed assets for Charity's
own use
Gains / (Losses) on revaluation of fixed
assets
Net movement in funds
Total Funds brought forward
Total funds carried forward		 Unrestricted
Funds
Restricted
Funds
2023
Total
Funds
2022
Total
Funds
£
£
£
£
1,180,457
1,607
1,182,064
1,241,618
367,354
-
367,354
379,102
66,339
-
66,339
44,938
29,137
1,125
30,262
5,605
28,378
-
28,378
71,300
1,671,665
2,732
1,674,397
1,742,563
10,697
-
10,697
22,793
528,441
-
528,441
486,667
95,753
-
95,753
152,060
634,891
-
634,891
661,520
1,036,774
2,732 1,039,506
1,081,043
1,125
(1,125)
-
-
1,037,899
1,607 1,039,506
1,081,043
(95)
-
(95)
(150)
-
-
-
-
-
-
-
155,000
1,037,804
1,607 1,039,411
1,235,893
6,242,111
34,938
6,277,049
5,041,156
7,279,915
36,545
7,316,460
6,277,049

Page 10

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

BALANCE SHEET

YEAR ENDED 31[st] AUGUST 2023

Notes 2023 2023 2022 2022
£ £ £ £
FIXED ASSETS
Tangible assets 17 4,945,034 2,972,599
Investment property 18 2,115,000 2,115,000
7,060,034 5,087,599
CURRENT ASSETS
Current investments 2,136 2,231
Debtors 19 41,789 35,329
Cash at bank and in hand 20 297,760 1,231,776
341,685 1,269,336
CREDITORS: Amounts falling due
within one year 21 85,259 79,886
NET CURRENT ASSETS 256,426 1,189,450
TOTAL ASSETS LESS CURRENT LIABILITIES 7,316,460 6,277,049
NET ASSETS 7,316,460 6,277,049
REPRESENTED BY:
Restricted Funds 23 36,545 34,938
Unrestricted Funds:
Designated funds 24 109,392 982,648
Revaluation reserve 24 2,079,631 2,079,631
Other unrestricted funds 24 5,090,892 7,279,915 3,179,832 6,242,111
TOTAL FUNDS 7,316,460 6,277,049

These financial statements were approved by the Board of Trustees and authorised for issue on 18 September 2025 and were signed on its behalf by:

The Revd A Moffoot (Superintendent Minister)

The notes on pages 13 to 26 form part of these financial statements

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Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

STATEMENT OF CASH FLOWS

YEAR ENDED 31[st] AUGUST 2023

Cash flows from operating activities:
Net cash provided by (used in) operating activities (See Note 29)
Cash flows from investing activities
Interest from investments
Purchase of property
Net cash provided by (used in) investing activities
Cash flows from financing activities
Change in cash and cash equivalents in reporting period
Cash and cash equivalents at beginning of reporting period
Cash and cash equivalents at end of reporting period		 2023
£
(165,782)
30,262
(798,496)
(768,234)
-
(934,016)
1,231,776
297,760		 2022
£
(189,829)
5,605
-
5,605
-
(184,224)
1,416,000
1,231,776

Page 12

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

1. Basis of Preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

The Circuit meets the definition of a public benefit entity under FRS 102.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2. Summary of significant accounting policies

a)

Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

b)

Income recognition

Items of income are recognised and included in the accounts when all of the following criteria are met:

c)

Expenditure recognition

Expenditure is recognised as soon as there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Project grants made by the Circuit are recognised in full when approved by the Trustees and, in the case of property projects, any requisite District and/or Connexional approval has been obtained. In addition, there must be certainty that the project as approved will proceed and that the amount approved will be drawn down.

As the Circuit is not able to recover Value Added Tax (VAT), any VAT payable is charged with the expenses to which it refers.

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Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

d) Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and allocated in accordance with Ministerial and staff time.

The analysis of these costs is included in note 10.

e)

Tangible Fixed Assets

The Circuit’s manses were valued at October 2019 using professional valuations and revalued in current year by desk exercise. No depreciation is provided on these buildings because the Trustees consider the current residual fair values (on the assumption that they had reached the end of their useful economic life by the year-end) to be not less than the current valuations. The properties have been reviewed for impairment.

Furniture and Equipment for manses or other Circuit property costing over £1,000 is capitalised with depreciation being calculated on a 10% straight line basis so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset.

On the closure of Methodist churches, the Circuit Meeting generally becomes the managing trustees for the property. Where the Circuit Meeting resolves to sell the property, it is not treated as a Fixed Asset and the net proceeds of sale are included in the accounts as “Other Income” on receipt of the funds.

f) Investment property

Investment property is included at fair value. Gains are recognised in the income statement.

g) Investments

The investments of the Circuit are held by the Trustees for Methodist Church Purposes (TMCP) as custodian trustees. The valuations, at market value, are those provided by TMCP. The unrealised gains arising on investments at the year-end are shown in the Statement of Financial Activities.

h) Debtors and creditors; bank and cash

Debtors are stated at the amounts owed to the Circuit or prepaid. Creditors that are current liabilities are measured at the cash or other consideration expected to be paid. The liquid funds of bank balances and deposit account balances are shown at the realisable values.

i) Concessionary loans

Where concessionary loans (i.e. free of interest) are made by the Circuit to further its charitable purposes, and are repayable after more than one year, they are initially recognised at the amount paid, with the carrying value adjusted in subsequent years to reflect repayments, adjusted for any impairment, if necessary.

j) Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

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Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

3.
Donations and legacies
4.
Income from charitable activities
Donations to Charity Fund
Donations to Children/YP Fund
Donated churches
Donations to General Fund
Total
Church assessments
Letting of community centre and rooms
Printing recharges
Other income
Total		 2023
Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
777
1,472
2,249
3,780
-
3,780
1,175,000
-
1,175,000
900
135
1,035
1,180,457
1,607
1,182,064
324,086
-
324,086
40,239
-
40,239
1,364
-
1,364
1,665
-
1,665
367,354
-
367,354		 2022
Total Funds
£
930
1,485
1,237,000
2,203
1,239,938
361,917
14,097
1,291
1,797
379,102

5. Other trading activities

This comprised rents from 3 manses which were temporarily surplus to requirements.

6. Investment income

This comprised interest and dividends on monies on deposit with the Central Finance Board and invested with Trustees for Methodist Church Purposes.

7.
8.
Expenditure on raising funds
Other income
Closed Churches
Total
Management cost on let manses
Investment management costs
Total		 2023
Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
28,378
-
28,378
28,378
-
28,378
7,904
-
7,904
2,793
-
2,793
10,697
-
10,697		 2022
Total Funds
£
71,300
71,300
19,888
2,905
22,793

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Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

9. Analysis of Charitable Activities

2023
Ministerial pay & expenses
Non-Admin Lay staff pay & expenses
Connexional / District Assessments
Grants & Donations
Other property expenses
Other costs
Governance costs (See Note 10)
Support costs (See Note 10)
Totals		 Ministry
Mission
Fresh
Expressions
Total 2023
£
£
£
£
114,969
57,448
16,303
188,720
-
3,587
-
3,587
50,625
29,953
5,604
86,182
-
27,567
-
27,567
-
11,991
-
11,991
22,014
13,026
2,437
37,477
17,708
13,552
2,298
33,558
73,539
56,278
9,542
139,359
278,855
213,402
36,184
528,441

Ministerial & Lay staff pay costs have been allocated based on assessed time spent on activities; other costs allocated direct where practical, otherwise pro rata to staff costs.

Of the £528,442 expenditure in 2023, all £528,442 was charged to Unrestricted Funds.

2022
Ministerial pay & expenses
Non-Admin Lay staff pay & expenses
Connexional / District Assessments
Grants & Donations
Other property expenses
Other costs
Governance costs (See Note 10)
Support costs (See Note 10)
Totals		 Ministry
Mission
Fresh
Expressions
Total 2022
£
£
£
£
140,017
57,143
15,154
212,314
-
2,549
-
2,549
48,735
28,835
5,395
82,965
-
20,388
-
20,388
-
11,215
-
11,215
27,541
16,295
3,049
46,885
15,090
9,518
1,647
26,255
48,336
30,488
5,272
84,096
279,719
176,431
30,517
486,667

Of the £486,667 expenditure in 2022, all £486,667 was charged to Unrestricted Funds.

Page 16

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

10. Analysis of Governance and Support Costs

2023 Support
Costs		 Governance Total 2023 Allocation Basis
£ £ £
Ministerial pay & expenses 6,623 11,887 18,510 Ministerial time
Admin Lay staff pay & expenses 16,138 7,727 23,865 Lay staff time
Manse costs 105,752 5,566 111,318 Ministerial time
Connexional / District Assessments 5,261 5,433 10,694 Staff time
Circuit Resource Centre 3,297 582 3,879 Staff time
Audit fee - - - Governance
Other costs 2,288 2,363 4,651 Staff time
Totals 139,359
33,558		 172,917
2022 Support
Costs		 Governance Total 2022 Allocation Basis
£ £ £
Ministerial pay & expenses 6,156 11,997 18,153 Ministerial time
Admin Lay staff pay & expenses 11,509 5,876 17,385 Lay staff time
Manse costs 55,992 2,947 58,939 Ministerial time
Connexional / District Assessments 5,065 5,230 10,295 Staff time
Circuit Resource Centre 2,512 443 2,955 Staff time
Audit fee - (3,194) (3,194) Governance
Other costs 2,862 2,956 5,818 Staff time
Totals 84,096 26,255 110,351
2023 2022
£ £
11. Paid Employees
Stipends, Salaries, Employers National Insurance & Pension Costs
Gross Stipends/Salaries 163,178 176,987
Social security costs 14,231 15,384
Other pensions costs 37,430 42,558
214,839 234,929

Page 17

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

Particulars of employees:

The average number of employees during the year, calculated as full-time equivalents, was:

2023 2022
No. No.
Number of ministers 5 6
Number of administrative staff 3 3

No employee received remuneration of more than £60,000 during the year (2022 - Nil). There is no accrual for holiday pay for the lay staff as it is immaterial.

12. Pensions

Most ordained presbyters and deacons are members of the Methodist Ministers' Pension Scheme, a funded defined benefit scheme maintained by the Methodist Church of Great Britain. Each circuit is required to contribute to the scheme for its ministers whether or not they choose to join the scheme. Contributions in 2023 were 9.3% for ministers and 26.9% of standard stipend for the Circuit.

The assets of the pension scheme are held separately from those of the Circuit in independently administered funds. The actuaries are of the opinion that it is not possible to identify on a consistent and reasonable basis, the share of the underlying assets and liabilities of the scheme attributable to the Circuit. As such, it is accounted for as a defined contribution scheme under FRS102.

The Circuit's lay employees are eligible to join a defined contribution scheme established by The Pensions Trust which provides pensions for charities and not for profit and voluntary organisations on standard terms negotiated by the Methodist Church of Great Britain. Contributions to this scheme are 6% of salary for lay employees and 6% for the Circuit. Eligible lay employees (i.e. those earning over £10,000 a year) were subject to auto enrolment into a pension scheme from 1 May 2016.

13. Trustee remuneration and expenses

Included within Charitable Activities is the remuneration of Circuit ministers who under Methodist Standing Orders are ex officio members of the Circuit Meeting and therefore trustees of the charity. The other trustee receiving remuneration was the Circuit Safeguarding Officer.

Expenses paid to trustees comprised travel/telephone costs to Circuit Ministers, travel costs to Circuit Stewards and Lay Preachers who were trustees, and preaching fees/travel costs to Circuit Supernumerary Ministers who were trustees. The number of trustees receiving expenses and the total paid were:

2023 2022
Number of trustees who were paid expenses 7 7
Total amount paid 19,843 15,473

Page 18

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

2023
£
14.
Grants and Donations
Grants & Donations paid (Unrestricted Funds):
Church Mission Projects (Grants)
26,067
Connexional Funds & Charities (Donations)
1,500
Donations paid (Restricted Funds):
Circuit Charities (Epiphany Trust)
-
Total
27,567
15.
Other expenditure
2023
Un-Restricted
Funds
Restricted
Funds
Total Funds
£
£
£
District Advance Fund levy on Circuit
Model Trust Fund
40,117
-
40,117
Manse Selling Costs
3,825
-
3,825
Closed Churches – Management Costs
51,811
-
51,811
Pension Reserve Fund Contribution
-
-
-
95,753
-
95,753
16.
Net Income / (Expenditure) for year
This is stated after charging:
Depreciation
1,061
2023
£		 2023
£
14.
Grants and Donations
Grants & Donations paid (Unrestricted Funds):
Church Mission Projects (Grants)
26,067
Connexional Funds & Charities (Donations)
1,500
Donations paid (Restricted Funds):
Circuit Charities (Epiphany Trust)
-
Total
27,567
15.
Other expenditure
2023
Un-Restricted
Funds
Restricted
Funds
Total Funds
£
£
£
District Advance Fund levy on Circuit
Model Trust Fund
40,117
-
40,117
Manse Selling Costs
3,825
-
3,825
Closed Churches – Management Costs
51,811
-
51,811
Pension Reserve Fund Contribution
-
-
-
95,753
-
95,753
16.
Net Income / (Expenditure) for year
This is stated after charging:
Depreciation
1,061
2023
£		 2022
£
18,388
1,500
500
20,388
2022
Total Funds
£
43,291
-
26,269
82,500
95,753
-
95,753		 152,060
1,061
2023
£		 1,178
2022
£

Page 19

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

17. Tangible Fixed Assets

Cost or valuation
At 1 September 2022
Additions
Revaluations in year
As at 31 August 2023
Depreciation
At 1 September 2022
Charge for year
As at 31 August 2023
Net Book Value
At 31 August 2022
At 31 August 2023
ed Asset Investments
Cost or valuation
At 1 September 2022
Additions
As at 31 August 2023
Depreciation
At 1 September 2022
Charge for year
As at 31 August 2023
Net Book Value
At 31 August 2022
At 31 August 2023		 Land &
Buildings -
Manses
Land &
Buildings –
Community
Centres
Fixtures &
Fittings
Total
£
£
£
£
1,725,000
1,237,000
36,344
2,998,344
798,496
1,175,000
-
1,973,496
-
-
-
-
2,523,496
2,412,000
36,344
4,971,840
-
-
25,745
25,745
-
-
1,061
1,061
-
-
26,806
26,806
1,725,000
1,237,000
10,599
2,972,599
2,523,496
2,412,000
9,538
4,945,034
Land &
Buildings -
Manses
Land &
Buildings –
Community
Centres
Total
£
£
£
1,835,000
280,000
2,115,000
-
-
-
1,835,000
280,000
2,115,000
-
-
-
-
-
-
-
-
-
1,835,000
280,000
2,115,000
1,835,000
280,000
2,115,000

18. Fixed Asset Investments

Land and buildings manses consist of freehold properties (£3,808,496) and a long leasehold property (£550,000).

On the sale of a manse where the proceeds are not being applied to a replacement project, a levy is payable under Methodist Standing Orders to the Connexional Priority Fund of 20% on the first £100,000 and 40% on the balance. As at 31 August 2023, the amount payable on the sale of all the manses would be £1,563,398.

Page 20

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

19.
Debtors and prepayments
Loans to Circuit churches
Prepayments
Other Debtors
Total
20.
Cash at bank and in hand
Trustees for Methodist Church Purposes (Interest Funds)
Central Finance Board (Deposit Account)
Co-operative Bank (Current Account)
Cash in Hand
21.
Creditors and accruals
Amounts falling due within one year.
Receipts in advance
Other Creditors
Total		 2023
£
2,000
39,354
435
41,789
160,028
86,303
51,336
93
297,760
79,675
5,584
85,259		 2022
£
2,000
32,011
1,318
35,329
975,392
234,799
21,511
74
1,231,776
69,120
10,766
79,886

22. Capital commitment

The Circuit had no capital commitments at 31 August 2023. (2022: Nil)

Page 21

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

23. Movement in Restricted Funds

2023 Balance
1 Sep 22		 Incoming
Resources		 Outgoing
Resources		 Transfers Balance
31 Aug 23
£ £ £ £ £
Charity Fund 1,996 1,607 - - 3,603
Fresh Expressions 32,942 1,125 - (1,125) 32,942
34,938 2,732 - (1,125) 36,545
2022 Balance
1 Sep 21		 Incoming
Resources		 Outgoing
Resources		 Transfers Balance
31 Aug 22
£ £ £ £ £
Charity Fund 316 1,680 - - 1,996
Fresh Expressions 32,942 136 - (136) 32,942
33,258 1,816 - (136) 34,938

Purposes of Restricted Income Funds

Charity Fund - Monies received for the benefit of the Circuit’s nominated charity.

Fresh Expressions - This fund holds the monies transferred to the custody of the Circuit in 2008 by Deed of Appointment from the Withinshaw Trust. The monies are lodged with the Central Finance Board and the Circuit Meeting has agreed that they should be "Restricted", with the interest being transferred each year to the Fresh Expressions Unrestricted Income Fund (see Note below).

Page 22

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

24. Movement in Unrestricted Funds

2023
Designated Funds:
Children & Youth
Circuit Model Trust
Fresh Expressions
Local Preacher Fund
Manse Maintenance
Mission Fund
Nutgrove Comm. Centre
Revaluation Reserve
General Funds:
Fixed Assets
Other
2022
Designated Funds:
Children & Youth
Circuit Model Trust
Fresh Expressions
Local Preacher Fund
Manse Maintenance
Mission Fund
Nutgrove Comm. Centre
Revaluation Reserve
General Funds:
Fixed Assets
Other		 Balance
1 Sep 22
Incoming
Resources
Outgoing
Resources
Transfers
Gains &
Losses /
Journal
Entries
Balance 31
Aug 23
£
£
£
£
£
£
4,048
3,780
(2,386)
2,000
-
7,442
677,855
16,558
(83,521)
(605,000)
(95)
5,797
3,316
-
-
1,125
-
4,441
1,784
-
-
-
-
1,784
34,000
-
-
-
-
34,000
265,695
7,999
(23,899)
(198,495)
-
51,300
(4,050)
22,221
(13,543)
-
-
4,628
2,079,631
-
-
-
-
2,079,631
3,062,279
50,558
(123,349)
(800,370)
(95)
2,189,023
3,007,969
1,175,000
(1,061)
798,495
-
4,980,403
171,863
446,107
(510,481)
3,000
-
110,489
3,179,832
1,621,107
(511,542)
801,495
-
5,090,892
6,242,111
1,671,665
(634,891)
1,125
(95)
7,279,915
Balance
1 Sep 21
Incoming
Resources
Outgoing
Resources
Transfers
Gains &
Losses
Balance
31 Aug 22
£
£
£
£
£
£
9,058
1,485
(8,495)
2,000
-
4,048
781,540
3,120
(101,655)
(5,000)
(150)
677,855
3,680
-
(500)
136
-
3,316
2,034
-
(250)
-
-
1,784
40,000
-
(6,000)
-
-
34,000
317,371
1,321
(52,997)
-
-
265,695
(1,720)
10,946
(13,276)
-
-
(4,050)
1,924,631
-
-
-
155,000
2,079,631
3,076,594
16,872
(183,173)
(2,864)
154,850
3,062,279
1,772,147
1,237,000
(1,178)
-
-
3,007,969
159,157
486,875
(477,169)
3,000
-
171,863
1,931,304
1,723,875
(478,347)
3,000
-
3,179,832
5,007,898
1,740,747
(661,520)
136
154,850
6,242,111

Circuit Model Trust Fund and Mission Fund used for purchase of new Warrington manse in June 2023.

Page 23

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

Purposes of Designated Unrestricted Income Funds:

Local Preacher Fund – This comprises monies from three bequests and is to be used for providing training grants to Local Preachers. The Bridge Bequest was previously a Restricted Income Fund while the other two bequests were previously part of the General Fund.

Children and Youth - This fund holds monies allocated by the Circuit Meeting for work amongst children and young people of the Circuit.

Circuit Model Trust Fund – This fund receives the proceeds of sale of manses and churches and is used to fund property and mission projects approved by the Trustees subject to rules set by the Methodist Connexion.

Fresh Expressions - This fund holds monies allocated by the Circuit Meeting to help develop “fresh ways of being church”.

Manse Maintenance - This fund holds unspent budget monies from previous years which are to be made available to the Property Stewards in future years for major cyclical repairs.

Mission Fund – This comprises monies received from church’s trustees on the closure of churches and from other Methodist funds which were previously treated as Restricted, which the Trustees have agreed to be designated for Mission initiatives.

Nutgrove Community Centre – This fund holds the balance of income received after paying out operational expenses, which Trustees have agreed should be held to meet future maintenance and to contribute towards the cost of Deacon working in the Nutgrove community.

Revaluation Reserve – In accordance with FRS 102 this Fund is credited / expenses with gains / losses on the revaluation of fixed assets.

25. Transfers between funds

The reasons for the transfers between funds were as follows:

From Fund To Fund Reason Amount
Circuit Model Trust General Allocation of rent from
proceeds of sold manse		 £5,000
Fresh Expressions
{Restricted}		 Fresh Expressions
{Unrestricted}		 Interest received £1,125
General Children & Youth Annual allocation agreed by
Circuit Meeting		 £2,000

Page 24

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

26. Analysis of net assets between funds

2023
Tangible Fixed Assets
Investment Property
Net Current Assets
2022
Tangible Fixed Assets
Investment Property
Net Current Assets
27.
Transactions with related parties
Related Party
Income:
Circuit Churches
Pendlebury Trust
Jackson Trust
Expenditure:
Circuit Churches
Liverpool District
Liverpool District Advance Fund
Methodist Connexional Funds		 Unrestricted
Funds
Restricted
Funds
£
£
4,945,034
-
2,115,000
-
219,881
36,545
7,279,915
36,545
Unrestricted
Funds
Restricted
Funds
£
£
2,972,599
-
2,115,000
-
1,154,512
34,938
6,242,111
34,938
Description of transaction
2023
£
Assessments to fund Circuit
Operating costs
324,086
Contribution to admin costs
895
Contribution to admin costs
-
Grants
26,067
District & Connexion costs
96,876
Levy on Model Trust Fund
40,117
Circuit Donations
1,500		 Total
£
4,945,034
2,115,000
256,426
7,316,460
Total
£
2,972,599
2,115,000
1,189,450
6,277,049
2022
£
361,917
1,320
100
18,388
93,260
43,291
2,000

Page 25

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[st] AUGUST 2023

28. Taxation

The Circuit is a registered charity and is entitled to claim annual exemption from UK corporation tax to the extent that income and gains are applicable and applied to charitable purposes only.

29. Reconciliation of net income / (expenditure) to net cash flow from operating activities

Net income / (expenditure) for the year(as per
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest from investments
Donated churches
(Gain) / Loss on current investments
(Gain) / Loss on revaluations of fixed assets
(Increase) / Decrease in Debtors
Increase / (Decrease) in Creditors
Net Cash provided by (used in) Operating
Activities		 1,039,411
1,061
(30,262)
(1,175,000)
95
-
(12,689)
(16,756)
(189,822)
2023
£		 1,235,893
1,178
(5,605)
(1,237,000)
150
(155,000)
(12,689)
(16,756)
2022
£
(189,829)

Page 26

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

APPENDIX A: LIST OF TRUSTEES

The following persons served as a Trustee of the Circuit for all or part of the financial year.

Ministers stationed in the Circuit:

Revd A Moffoot Revd L Bishop Deacon Helen Coleman Revd M Coles Revd M Harwood

Circuit Stewards:

Mrs M Reeve Mr G Pegg (Governance/Circuit Meeting Secretary) Mr A Rogers (Treasurer) Revd I Musgrove Mrs S Francis Mrs V Palmer Dr T Rhodes

Supernumerary ministers:

Revd I Musgrove Deacon T Luke Deacon F den Uil

Other Circuit Officers:

Ms L Locke (Safeguarding Officer) Mr P Hatton (Nutgrove Methodist Voluntary Aided School) Ms R Bottell (Nutgrove Methodist Voluntary Aided School) Mrs Sue Rigby (Trusts) Mr R Verrill (Trusts) Mrs J Otterson (LP Meeting Secretary)

Church Steward Representative

Ms K Ahearne (Cronton) Mrs S Bowden (St Martins, Woolston) Miss M Duff (Cross Lane United) Mr J Galsworthy (Latchford) Mrs D Shopland (Lymm) Ms Y Hedgecock (Trinity, Widnes) Mrs B Hitchen (Nutgrove) Mrs V Barber (St James, Rainhill) Mr P Ogden (Rixton) Mrs G Dickinson (Heath Street, Golborne) Mrs D Scapens (Ashton) Mr K Gardam (Penketh) Mr P Bowden (Padgate)

Page 27

Docusign Envelope ID: 99324E2C-AC75-444B-AB92-549EC1C7589E

SANKEY VALLEY METHODIST CIRCUIT

APPENDIX A: LIST OF TRUSTEES

Church Finance Representative

Mr T Bradshaw (Heath Street, Golborne) Mr D Bargh (St James, Rainhill) Mr G Roberts (Padgate) Mrs C Caldwell (New Song Network) Mr J Crossley (Nutgrove) Ms J Foster (Cronton) Mr J D Humbles (Stockton Heath) Mr K Long (St Martins, Woolston) Mr I Locke (Farnworth) Mr R Quinn (Trinity, Widnes) Mr I Rayner (Penketh) Mrs B Scahill (Prescot & Whiston) Mrs M Simpson (Cross Lane United) Mrs P Hughes (Ashton) Mr G Pegg (Lymm) Mr I Wright (Rixton)

Church Elected Representative

Mrs G Longs (St. Martins, Woolston) Mrs J Birkett (Nutgrove) Mrs M Davies (St. James, Rainhill) Ms S Spibey (Heath Street, Golborne) Dr B Fisher (Farnworth) Mrs A Harrison (Prescot & Whiston) Mrs P Lee (Cronton) Mrs J Sampson (Rixton) Mrs J Ormand (Latchford) Mrs J Roberts (Padgate) Mrs J Woods (Ashton) Mrs A Squires (New Song Network) Dr J Woodthorpe (Lymm) Ms J Whitfield (Stockton Heath) Mr B Williams (Cross Lane United)

Page 28