Regl$t¢red Ch)rlty Number: 1134234
Alre and Calder Methodist Circult
Trustees. Annual Report and Financial Statements
For the Year Ended 31 August 2024

Aire and Calder Methodist Circuit
Contents
Page
Charlty infomiatlon
Report ofthe Trustees........................
Independent Auditor's Report .
Statement of Flnanclal Actlvlties
12
Balance Sheet.................................................................................................. 13
Statement of Cash Flows................................................................................... 14
Notes to the Financial Ststernents...................................................................... 15

Aire and Calder Methodist Circuit
Charity information
Charity Reglstration Number..
1134234
Circuit Number:
27117
The Ctrcuit comprises
26 churches at 31*t August 2024: Ackworth, Airedale, Altofts, Crigglestone, Feather5tone,
Horbury,
Kippax,
Lindale,
LofthDLJSe,
Newmillerdam,
Normanton,
Pontefract, Parkside, Ropewalk, Rothwell.
SanLlal, Streethouse, The King's Way, Trinity Castleford,
Trinity Netherton, Trinity South Elmsall, Trinity Wakefield,
Upton, Walton, West Wakefield and W￿nthorpe with an
online service from Methley
Superintendent Minlster:
Revd. Barry Owen
17 Clarkson Court
Normanton
WF6 INH
Clrcult Office:
The Methodist Church
253 Barnsley Road
Wakefield
WFI 5NU
Clrcult Treasurer:
Mr JM Roberts
Trustees:
All members of the Circuit Meeting are Trustees and are
Ilsted in Note 15.
Clrcult Mlni5ter5 (full time):
Revd. Andrew Atkins
Revd. Rob Cotton
Revd. Chris Holmes
Revd. Naomi Kaiga
Revd. Jacob Kaiga
Revd. Barry Owen
Revd. Kim Williams
other appolntments:
Lyndsey Evan5
Children and Families Worker
Paula Ridley - Mission Activities Co-ordinator
Heather A Turner - Circuit Administrator
Jennifer Ashby - Lakeside Development Worker
lane Marriott - Dementia Worker (from l August 2024)

Aire and Calder Methodist Circuit
Charity information (Continued)
Clrcult stewards:
Mr Tom Feryuson
Mr Barry Johnson
Mrs Judith Kershaw
Mr David Lane
Mr. Brian O'Shaughne55y
Mr lan Pattison
Mr J. Michael Roberts
Bankers:
Virgin Money
6-10 Northgate
Wakefield
WFI ITA
Investment Managers:
Central Finance Board of the Methodlst Church
9 Bonhlll Street
London
EC2A 4PE
Trustees lor Methodist Church Purposes
Central Buildings
Oldham Street
Manchester
MI IJD
Audltor:
Azets Audit Services Limited
12 King Street
Leed5
LS1 2HL

Aire and Calder Methodist Circuit
Trustees. Annual Report for the Year Ended 31 August 2024
The Trustees present their annual report with the financial statements of the charity for the year
ended 31 August 2024.
The financial gtatements have been prepared in accordance with the accounting PL)licies set out In
Note I to the financial statements and comply with the charity's governing document, the Charities
Act 2011 and Accounting and Reporting by Charities: Statement of Recornmended Practice
applicable to charities preparlng their financial statements in accordance with the Financial
Reporting Standard applicable In the UK and Republic of Ireland.
Reference and Administrative Detsils
The Charity Information on page I forms part of this report.
strurture, Governance and Management
The Governing Document:
Deed Of Union 119321 and Methodist Church Act119761
Constituted:
Act of Parliament
Selection of Trustees:
Appointed by local churches and exlsting Trustees
Ministers are automatically Trustees
strurture:
Part of the Yorkshire West Distrirt of the Methodist Church
Accountable to the Methodist Conference
Rlsks:
Considered by the Leacler5hip Team
Take professionol advice when required
Adopted safeguarding Policy
All the affair5 of the circuit conform to the standing orders set out in The Constitutional Practice and
Discipline of the Methodist Church (CPOI.
Circult Meeting..
It meet5 three times a year and its constitution is set out in CPD ISO 510).
In 2023-24, 120 people served at sometime during the year as Trustees.
Circuit
Leadership
Team:
It deals with matters delegated to It by the circuit meeting, offers guidance
to the circuit and constantly reviews the personnel, property and financial
resources of the circuit.
Circuit
stewards:
Nine circuit stewards have been appointed with the following areas of
responsibility.. Senior Circuit Steward, Human Resources I p￿5b¥terS and
Deacons), Human Resources (Lay Appointments), Children and Young
People (vacantl, Church Life and missionlvacantl, Finance, Missions,
Property Safeguarding and GDPR and Circuit Meeting Secretary.
Pay Pollcy for Mlnlsters
Stipends and allowances for Presbyters and Deacons (collectively Ministers) are set annually by the
Methodist Conference, and the Circuit is responsible for meeting those costs for all Ministers
stationed by the Conference in the Circuit.
Rlsk Management
The Trustees have carried out ongoing assessrnents of the charity's artivities setting out the major
opportunities available to the charity and the risks to which it is exposed. These risks are Identified
by the Circuit Executive and are risk assessed.

Aire and Calder Methodist Circuit
Trustees. Annual Report for the Year Ended 31 August 2024
{continued)
structure, Governance and Management (contlnued)
The princlpal rlsks and uncertainties faced by the charity at the time of writing are as follows..
The cost of ongoing maintenance and refurb15hment of circuit property;
The possible reduction in the future of the number of Ministers covering the circult's 26
churches,.
The risk of a church defaulting on its assessment.
The Trustees have con51dered their responsibilities under legislation including health and safety,
employment law and safeguarding. Systems and procedures have been implemented to manage
specific risks that have been Identified, including training for all appropriate persgns as necessary.
Volunteers
Aire and Calder Methodist Circuit is supported by a team of active volunteers. The charity is grateful
to all volunteers for the skills and SLJPPOrt they so willingly bring to the charity.
Objertlves and Activities
The purposes of the Methodist Church are and shall be deemed to have been since the Date of
Union the advancemeF)t of..
a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist
Church;
b) Any charitable PLJrpose for the tirne being of any Connexlonal, District, Circuit. local or other
organisation Df The Methodist Church,.
c) Any charitable purpose for the fime being of any society or institutlon subsidiary or ancillary
to The Methodist Chvrch;
d) Any purpose for the time being of any charity being a charlty subsidiary or ancillary to The
Methodist Church.
When reviewing the aims and objectives of the charity, and in planning future activities, the
Trustees have complied Y4ith the duty in section 17 of the Charities Act 2011 to have due regard to
public benefit guidance published by the Commission.
Mission statement
The Aire and Calder Circuit is committed to..
lal Worship: to increase awareness of God's presence ané to celebrate God's love;
Ibl Learning and Carin9.' to help people to grow and learn as Christians, through mutual
support, care and stLJdv,'
Icl Service.. to be a good neighbour to people in need and to challenge injustice;
{dl Evangelism.. to make more followers of Jesus Christ.
Resourclng misslon
The Circuit will use resources for creative, imaginative, misslon based project5. These may be paid
by the charity in the forrn of grants to external parties. Whilst committed to ensuring that every
church receives suitable pastoral care it will endeavour to give appropriate support to churches that
demonstrate they are OLtrtward looking, mission focused, not averse to risk taking and where
possible and appropriate seeking to work in partnership with others.

Aire and Calder Methodist Circuit
Trustees. Annual Report for the Year Ended 31 August 2024
(continued)
Achievement$ and Performance
Following the turmoll of the pandernic and the recovery that was needed in all our churches, the
year was relatively quiet but busy. We had already said goodbye to And￿W Checkley and welcomed
Chris Holme5 as a pfDbatsonary presbyter. The reduction in ministers nationally has meant that we
were unable to get back to the number of presbyters we had a year or so ago. It has leé to
ministerial oversight being changed again. Chris Holmes took on Ackworth, Featherstone, Trinity
South Elrnsall and Upton, whilst Naomi Kaiga took oversight of Airedale, Kippax and the online
church from Methley shared with Barry Owen, whi15t Jacob Kaiga took Horbury, Rothwell and
Alldrew Atkins took Ropewalk and Trinity Netherton. The lay staff Initially ￿malne￿ the same but
late in the year, Jane Marriott was appointed as a Dementia Worker.
As reported last year the District has Identified Pontefract as a place to launch the Connexion's "New
Places for New People" scheme in the area. Funds are being made available both from the
Connexion and the Distrirt over a 3 year period. A Pioneer Listener and Shaper, David Buck, was
appointed during the year. The scheme Is about a new plate. alongside Pontefrart Methodist Church.
to reach out to all the diverse people living in the community. Consideration is belng given to the
neeLls of the Community and this will be a new place of mission alongside the Pontefract Church.
During the year Stanley Methodist Church, which closed for worship last year. was sold and also the
Kippax manse was placed on the market and sold. A new manse was purchased in Sandal to replace
the one In Magna Grove which has now been put on the market. the managing trusteeshlk) of 12
Wentworth Park Rise, Darrington. was transferred to the Yorkshire North & East Methoéist District.
Throughout the year the chU￿￿eS In Pontefract, Tanshelf Drive and Micklegate, have been
worshipping together on both sites on alternative Sundays. This has now ceased with the two
churches merged into one, and Micklegate has been put on the market.
Oxford Place, Leed5 has been sold and the loans made to the District by churches and the circuit
were retumed. The development of Newmillerdam to form the -Lakeside Creative Arts Centre"
continues to progre55. A contrart Was signed during the year and the works programmed to be
completed by Christmas 2024.
Work with Children and Families is very busy. Schoo15 work includes Open the Book collective
worship in schools as well as schools visiting churches to think about things like Christmas and
Easter. There are also a number of schoo15 engaging in Prayer Spaces and the John Wesley Lifepath
work. Within the circuit many activities continue to happen inclutjing the annual camp, district
weekend and 3Generate weekends, where we have a number of our churches represented ané
generally have about 40 yOLJng people participating from across the circult. An intense annual week
long 'Wesley Life Path. which reaches out to schools across the circuit who visit the church for the
day leaming about the foundations of Methodism. There ère also a number of smaller attivities for
our young people to attend.
The Circuit has been Involved with other churches in Èxamining how a Christian presence can be
achieved In City Fields a major housing develc>pment alongside a significant link road to the East of
Wakefield. A decision has been made to purchase a manse in the area, as a first step in providing
some sort of physical presence. Circuit Prayer Walks took place during the year visitlng all the
churches in the Circuit. A Circuit Bible Study was helé reading Mark's Gospel with feedback meetings
taklng place around the Circuit. A day Df spiritual food, physical food and social food, involving a
talent show took place which proved to be very successful.
Tnnity Mhssion (Hope Centre) continues to provitle a valuable service to the community throug
their food bank, clothing bank and hot meals and are welcoming MO￿ guests each week. The
Centre alsri offers advice and support to their yue5ts, working with other Agencies. the Centre hopes
to help with their guests, mental and physical health, including addittion.

Aire and Calder Methodist Circuit
Trustees, Annual Report for the Year Ended 31 August 2024
(continued)
Churches in the Circuit held meetings to dlscuss the future of their situation and how that can be
made even more robust. They have been encouraged to look at whether the building and premises
are suitable for purpose and appropriately sized such that church efforts are focus5ed out and not on
the building. In addition those churches that are doirbg well at present wyere encouraged to identify
any potents'al vulnerabilitles if something major were to happen, These studies were for the Church
and the Minister to note.
We have continued to..
support the mission of the Methodist Church-
bring manses up to an acceptable standard ICPD Book Vll A, part 2),.
maintain a strong relationship between the circuit and the Methodlst School in
Wakefield, and with other schools, malnly through morning assemblies,. and
make grènts to
Horbury Chijrches Together Youth Project.
Rev. Jacob Kaiga's Kenya Projett
Ossett Boys Brigade
The Cross Project.
Trinity Mission
and to several Churches for, Doors, Boilers, Noti￿ Boards. AV Systems and
Environmental Schemes.
Financial Review
The Statement of Financial Attivities shows net expenditure for the year, befo￿ net gains / losses
on investments, of E 113.052 {2023 net expenditure of £5,941) and the total reserves at 31 August
2024 stand at £3.588,077 12023., £3,548.609). The Trustees consider the financial positlon to be
satlsfattory.
Principal funding source5 for the year to 31 August 2024 are the assessments received from the
churches Wlthin the Circuit, distrirt grants and rent5 from four lettings. The principal item5 of
expenditure are Ministers, stipends. staff salaries, the district levyi and manse repairs and
improvements.
The Trustee5 have a Reserves Pollcy whereby unrestrirted Fund5 are held in the current account at
the Virgin Money,. the Deposit Account at Methodist Chapel Ai¢J' the Deposit Fund of the Central
Finance Board,. and in the Circuit's Model Trust Fund with TMCP.
The Circuit has considered the advice from the Charity Commission with regard to the level of
reserves it should hold under the relevant SORP. It aim5 ideally to hold in reserve sufficient money
in its unrestricted Funds to cover three month's general expenditure i.e. about. £257,000. The
reasons for this are..
) The clrcuit needs a reserve as worklng capltal to cover normal running costs.
b) It maintains 7 manses and it needs sufficient reserves to cover any emergency
expenditure.
c) There are 26 Churches in rhe Clrcult and it needs sufficient reserves In case one
or more cannot rneet their annual assessment,. and
d) The circuit employees 5 lay workers, some supported by external grants. and it
needs sufficient reserves to cover their salary/redundancy costs if necessary.
Where reserves vary from this level, the fi'gure will be ￿Ported to the Circuit Leadership Team for
action to be taken, if considered necessary, to ￿rnedY the positlon.
At 3 1 August 2024 the free reserves amounted to £692,034 whith is above the minimum level.

Aire and Calder Methodist Circuit
Trustees. Annual Report for the Year Ended 31 August 2024
(continued)
Plans for the Future
To agree a new Vlsbon Statement and produce a five year plan.
2. To support major redevelopment schemes as fvnds become available.
3. To continue to support the development of the mi55ion of the churches
4. To conts.nue to support Hope Centre Trinity Mission.
5. To support and develop the scheme at Newmillerdam to form the Lakeside Creative Arts
Cent￿.
6. To work with the Distrirt on the New Places for New People Scheme in Pontefract
To work with other Christian Churches In developing a Christian p￿SenCe in City Fields
8. To wcsrk toward an environmental target in 2030 of being carbon zero.
Funds held as custodian on behalf of others
The Charity acts as custodian Trustee for the funds listed in note 18. These funds are eliminated
during the financial statements preparètion. The safe custody and segregation of this income was
achieved by creating separate proj.ects in the charity's book-keeping system so that all income and
expenditure can be clearly accounted for and audlted.
Trustees, Responsibilities
The charity Trustees are responsible for preparing a trustees, annual report and financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
The law akiplicable to charities In England and Wales requires the Circuit Meeting to prepare financlal
statements for each financial year which give a true and fair view of the state of affairs of the
Charity and of the net income or net expenditure Df the Charity for that period. In preparing those
fi.nancial statements, the Circuit Meeting has-.
selected suitable accounting policies and applled them conslstently.
observed the methods and principles In the applicable Charities SORP,.
made judgements and estimates that a￿ reasonable and pnJdent,-
stated whether applicable accounting standards have been followed, subject to any material
departures disdosed ancl explained in the financial ststements; and
prepared the financial statements on the going concem basis unless it Is inappropriate to
presume that the charity will contbnue in business.
The Circuit Meeting is responsible for keeping records which disclose with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial
statements comply with the Charities Act 2011 and the applicable Charities (Accounts and Reports)
Regulations.
It Is also responsible for safeguarding the assets of the charity and hence for taking steps for the
prevention and detection of fraud and other irregularities,

Aire and Calder Methodist Circuit
stjtement of Disclosure of Informatlon to Auditor
The Trustees of the charity who held office at the date of approval of thls annual report conflnn
that..
so far as they are aware, there Is no relevant audit infomiation, information needed by the
charlty's audltor in connertion with preparlng their report, of whlch the charity's auditors is
unaware., and
they have taken all the steps that they ought to have taken as Trustees in order to make
themselves aware of any relevant audit information and to establish that the charity's
auditor is aware of this information.
Approved on .......
and signed on behalf of the Circuit by:
Revd. B Owen
Superintendent Mlnlster and Chair of the Circult Meeting

Aire and Calder Methodist Circuit
Independent Auditor's Report to the Trustees of Aire and Calder
Methodist Circuit for the Year Ended 31 August 2024
Oplnlon
We have audited the financlal statements of Al￿ and Calder Methodist Circuit for the year ended
31 August 2024 which cornprise Statement of Financial Activities, the Balance Sheet, Statement of
Cash Flows, and notes to the financial statements, induding a sumrnary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable
law and United Kingdom Accounting Standard5, including Financial Reporting Stan¢Jard 102 The
Finallcial Reporting Standard applicable In the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practlce).
In our Dpinion the financial statements:
give a true and fair view of the State of the charity's affairs as at 31 August 2024, and of its
incoming ￿$oUrCeS and application of resL)urees, for the year then ended-
have been properly prepared In accordance with United Kingdom Generally Accepted
Accounting Prartice: ané
have been prepared in accordance wlth the requirements of the Charities Act 2011.
Ba$ls for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS IUKII
and applicable law. Our responsibilities under those standards are further described in the Auditor's
sponsibillties for the audit of the financial statements sectbon of our report. We are independent of
the charity in accordance with the ethical requirements thal are relevant to Dur audit of the financial
staternent5 in the UK. including the FFiC's Ethical Stanéard, and we have fulfilled our othor ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtalned is sufficient and appropriate to provide 3 basis for our opinion.
Concluslons relatln9 to going concem
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 perfomed, we have not identified any material un￿rtaintieS relating to
events or conditions that, individually or collectively¢ may cast signifbcant doubt on the charity'5
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 wlth respect to going concern are
described in the relevant sections of this report.
Other Inforniation
The Trustees are responsible for the other information. The other information comprises the
information induded In the Trustee's Report, other than the financial statements and our auditor's
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 forn of
assurance conclusion thereon.
In eonnectlon with our audit of the financlal statements, our responsibility is to read the other
information and. in doing so, consider whether the other inforrnation is materially inconsistent with
the finantial statements or our knowledge obtained in the audit or otherwise appears to be
materially mlsststed. If we identify such material intonsistencies or apparent material
mi55tatements, we are required to determine whether there is a material misstatement in the
financial statements or a material m155tatement Of the other information. If, based on the work we
have performed, we conclude that there is a material misstatement of this other infom)ation, we are
require¢J to report that fact.
We have nothing to report in this regard.

Aire and Calder Methodist Circuit
Independent Auditor's Report to the Trustees of Alre and Calder
Methodist Circuit for the Year Ended 31 August 2024 (continued)
Matters on whlch we are required to report by exception
We have nothing to report in respect of the followirbg matters In relation to which the Charities
(Accounts and Reports} Regulations 2008 require us to report to you if, in our opinion..
the information given in the financial statements is inconsistent in any material respett with
the Tru5tees' Report,. or
sufficient accounting records have not been kept,. or
the financial statements are not in agreement with the accounting ￿cOrdS,. or
we have not received all the information and explanations we require for our audit.
Responslbilities of the Trustee$
As explained more fully in the Trustees Responsibility Statement, the Trustees are responsible for
the preparation of financlal statements which give a true and fair view, and for such internal control
as the Trustees determine is necessary tts 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 tha￿ty,5 abllity
to continue as a going concern, disclosing, as applFcable, matters related to going contrrn and using
the going concern basi5 of accounting unless the Trustees either Intend to liquidate the charity or to
cease operations, or have no reallstic alternative but to do so.
Auditor's responsibilities for the audit of the flnancial statements
We have been appointed as auditor under Section 144 of the Charities Act 2011 and report in
ccordance with regulations made under sertion 154 of that Art.
Our objettives are to obtain reasonable assuran￿ about whether the ffinancial statements as a
whole are free from material misstatement, whether due to fraud of error, and to Issue an auditor's
report that includes our opinion. Reasonable a55urance is a high level of assurance. but is not a
guarantee that an audit conducted in accordance with ISAS {UKI will always ¢etect a material
misstatement when it exists. M155tatements can arise from fraud or error and are considered
material if, individually or In the aggfegate, they could reasonably be experted to influence the
economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the
Financiel Reporting Council'5 webslte at.. svww.frc.org.uk/auditorsresponsibilities. This description
forms part of our auditor's ￿pOrt.
Extent to which the audit was capable of identifying irregularlties, Including fraud
Irregularitie5, Including fraud, are instances of non-compliance with la%vs and regulations. We design
procedures in line with our responsibilities, outlined above an(J on the Financial Reporting Council's
website, to detect material misstatements in re5pert of irregularities, including fraud.
We obtain and update our understanding of the entity, Its activities, its control environment, and
likely future developments, including tn relation to the legal and regulatory framework appli¢able
and how the enrity is complying with that framework. Baseé on this understanding, we identify and
assess the risks of material mi55tatement of the financial statements, whether to fraud or error,
design and perform audit procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. This includes consideracion of the risk
of acts by the entity that were contrary to applicable laws and regulations, Including fraud.
io

Aire and Calder Methodist Circuit
Independent Audltor's Report to the Trustees of Alre and Calder
Methodist Circuit for the Year Ended 31 August 2024 (contlnued)
In response to the risk of irregularities and non-compliance with laws and regulations, including
fraud, we designed procedu￿5 which included..
Enquiry of management and those charged with governance around actual and potential
litigation and claims as well as actual, suspected and alleged fraud,.
Reviewing minutes of meetings of those charged with governance.
A55essing the extent of compliance with the laws and regulations considered to have a direct
material effett on the financial statements or the operations of the entity through enquiry
and inspertion,.
Reviewing financial statement dlsclosures and testing to 5UPPOrting documentation to assess
compliance with applicable laws and regulations,.
Performing audit work over the risk of management bias and override of controls, including
testing of journal entries and other adjustments for appropriateness, evaluating the business
rakn"onale of significant transactions Dutside the normal course of business and reviewing
accounting estimates for indicators of potential bias,. and
Performing audit work over the timlng and recognitlon of income and in particular whether it
has been recorded in the correct accounting period.
Because of the inherent limitations of an au(Jit, there Is a risk that we will not detect all
irregularities, including those leading to a material mlsstatement in the financial statements or non-
compliance with regulation. This risk InC￿aSe5 the more that compliance with a law or regulation is
removed from the events and transattions reflected in the financial statement5, as we will be less
likely to become aware of instances of non-compliance. The risk of not deterting 3 material
misstatement resulting from fraué is higher than for one resulting from error, as fraud may involve
colluslon, forgery, intentional omtssions.
Vse of our report
This report is made solely to the charity's Trustees, as a body, in occordance with Part 4 of the
Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we
might state to the charity's Trustee those matters we a￿ required to state to them in an auditor's
report and for no C•ther purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charity and the charity's Trustees as a body, for our audit
work, for thi5 report, or for the opinions we have formed.
Azets Audit Services Ltmited is eligible for appointment as auditor of the charity by virtue of its
eligibility for appointment as auditor of a company under sertlon 1212 of the Companies Art 2006
Azets Audit Servlces Ltmited Statutory Auditor
Chartered Accountants and Re9lStered Auditors
12 King Street
Leeds
LSI 2HL
Date:
li

Aire and Calder Methodist Circuit
Statement of Financial Activities for the Year Ended 31 August 2024
Unrestricted Restrlcted Endowment
funds
Fund$
Funds
Note
Total
2024
Totsl
2023
Income •nd endowments from:
Donations - assessment or share
Charitable actsvilies
Other trading artivitle5
Investments
Other intome
6S8.936
131,175
41,400
36,986
948
50
658,986
185.175
41.400
43.255
1,264
632.828
201,206
36.105
27,929
38.734
936 802
54,000
97
6,172
316
54.463
Totsl income and endowments
869,445
6,172
930 080
E¥pendlture on:
Charitable Activities
Total ex
enditure
1,004,143
1 004 143
34,874
4,115 1,043.132
4 115 1 043 132
942.743
942 743
Net (expendlture)/lncom• before
other reco9nised 9ain$
Gains on disposal of fixe(J assets
Realised and unrealised gains on
Investrnents
Tranjfers between funds
Net movement in funds
1134,6981
19,589
2,057 1113.0521
(s,g411
134,995
134,995
72
17,453
12,0571
17,525 110,0461
2.121
(641
Reconclllatlon of fuhds:
Funds brou
ht fotwar
Funds carried forward
3 295 305
3,297 723
225 591 3 548 609 3 564 596
243 044 3 588,077 3 548 609
47.310
A fully detailed Statement of Financial Activities for the year ending 31 August 2023 is shown in note 21 to
the financial statements.
There were no recognised gains and losses for 2024 and 2023 other than those included in the Statement
of Financial Activities.
All income and expenditure derive from continuing activities.
12

Aire and Calder Methodist Circuit
Balance Sheet as at 31 August 2024
Note
2024
2023
Foxed Assets
Tangible assets
Investments
Long term Loans
2,602,689
243,044
3.000
2,848,733
2,612,161
225,591
11,037
2.848.789
io
Current Assets
Assets held for sale
Debtors
Short term cbsh investments
Cash at Bank
152,206
52,302
580,506
33,094
818,108
(118,2881
699 820
3 548 609
li
41,668
763,344
32,327
837,339
197,9951
739 344
3 588 077
Creditor5
Due withln one year
t4et Current Asset$
Total Net Assets
12
Funds of the Clrcult..
Unrestritted funds
Restricted funds
Endowment funds
Total Funds
13. 14
13, 14
13, 14
3.297,723
47,310
243,044
3,588 077
3,295,305
27,713
225,591
3,548 609
These finandal statements were approved by the Circuit Meeting on 13 Illoi t￿..40.4(
by..
nd signed on its behalf
The notes on pages 15 to 27 form part of these financial statements.
Revd. B Owen
Superintendent Minister and Chair of the Clrcuit Meeting
13

Aire and Calder Methodist Circuit
Statement of Cash Flows for the Year Ended 31 August 2024
Note
2024
2023
Cash flows from operatlng activltias:
Net cash used in operating attivitFes
19
(4.951)
1195,311
Cash flows from investing activities:
Investment income received
Purchase of fixed assets
Proceeds from sale of fixed assets
Net cash provided by Investin
43,255
1502,567)
646,334
187,022
27,929
(28,1621
activitles
233)
Change in cash and cash equivalents in the year
Cash and cash e
uivalent5 at the beginnin
of the year
Cash and cash e
ivalents at the end of the ear
182,071
613,600
795,671
(195,544)
809,144
613,600
Cash and cash equivalents include:
Short term cash investments
Cash at bank
763,344
32,327
580,506
33,094
Total
795.671
613,600
14

Aire and Calder Methodist Circuit
Notes to the Financial Statements for the Year Ended 31 August
2024
Accountlng Pollcies
The prir7cipal accounting pollcies adopted, judgements and key sources of estimation uncertainty in
the preparation of the financial statements are as follows..
Charlty Information
Aire and Calder Methodist Circuit is a charitable trust registered with the Charity Commission in
England and Wales under the registered number 1134234. The principal address is l? Clarkson
CoLtrt, Normanton, WF6 INH.
Basis of preparatlon of flnancial statements
The finanaal statements have been prepared in accordance wlth the Statement of Recommended
Prattice- Accounting and Reporting by Charities preparing their financial statements in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and
the Financial Reporting Standard appllcable in the United Kingdom and Republic of Ireland IFRS
1021 and the Charities Act 2011 and UK Generally Accepted Practice as it applies from l January
2019.
The financial statements are prepared in sterling which is the functionbl currency of the
charity. Monetary amounts in these financial statements are rounded to the nearest £1.
Aire and Calder Methodist Circuit meets the definition of a public benefit entity under Ffisio2.
Going concern
The Trustees have prepared financial pmjections, taking into consideratitsn the currertrt economic
limate and its potential impart oll the sources of income and planned expenditure. They have
reasonable expectation that adeqtjate financial ￿sOUrceS are available to enable the charity to
continue operational existence for the foreseeable future and have adequate contingency plans In
the event that Income streams are reduced. Consequently the financial statements have therefo
been prepared on the basis that the charity is a going concern.
Income
Income represents all amounts which become avallable to the charity but excludes gains on
investments. Donations are recognisable when the charity becomes entitled to receive the funds,
when it is probable that the funds will be ￿te1Ved and that they can be measured wlth sufficient
accuracy. Investment income Is recognised on an accruals basis and comprises of interest ￿CeiVable
during the accounting pertod and gains in market value of investments held during the period. Sale
proceeds from the sale of assets not previously capitalised are shown net of the property levy where
there is no replacement scheme for those assets. The value of services provided by volunteers is not
included.
Grants are recognised in full in the statement of financial activities in the period in which they are
receivable.
Expenditurn
Expenditure Is recognised in the period in which it is incurred and includes attributable VAT which
cannot be recovered. Charitable expenditure CDmprisÈs those costs incurred by the charity in the
éellverance of Its activities and services for its beneficiaries. It inclLJdes both costs that can be
direttly allocated to such activitles and those costs of an indirett nature necessary to support thern.
Support costs include those costs incurred in suppoth'ng the work of the charity.
15

Aire and Calder Methodist Circuit
Notes to the Financial Statements for the Year Ended 31 August
2024
Accountlng Pollcles (contlnued)
Custodian Funds
Fund5 held by the charity as a custodian trustee are excluded fvom the income and expenditure of
the charity and the balance held recogni5ed as a liability within the financial 5tatement5.
Fund accounting
The funds held constitute:
Unrestricted general funds held for any purpose of the Circuit which a￿ unrestricted. The Circuit
Model Trust Fund has wide purposes defirned in Standing Orders and is categorised as Unrestritted.
Unrestricted designated funds are held for specific purposes as determined by the Trustees.
Restricted funds represent grants, donatlons and legacies re￿iVed which are allocated by the donor
for a particular project or activity.
Endowment funds which represent gifts, the capital nomially being unavailable for spending, and
the income from which Is either restricted or unrestricted. Details of each material fund are
disclose¢J in note 13 to these financial statements.
Tangible fixed assets for use by the Circult
A tangible fixed asset is capitali5ed if its experted useful life exceeds one year, and costs £ 1,000 or
more. The Circult Meeting may provide a reastsnable estimate of the buildings, current value to the
circuit. Properties have been induded at the Trustees, valuation. Tangible fixed assets are stated at
C05t le55 depreciation. Freehold land 15 not depreciated.
Depreciation rates..
Office equipment - 3 years straight line
It continues to be the Circuit's policy not to provide depreciation on freehold property as, in the
opinion of the Trustees, its estimated residual value at the end of its economic life Is expected to be
at least carrying value so that any depreciation charge would be immaterial. The Trustees will
arrange periodic impaimient reviews.
Transfer of church buildlngs into the circuit
Where a church building that is no longer under the stewardship of the church but where
responsibility for stewardship has been transferred to the circuit following the closure of the chureh
the following accoLJnting policy will be adopted. The property will be included as a current asset net
of any levy and Included in Income where an acceptaL>le offerlsl has/have been made for the
building during the accounting period and the sale has crystalised after the year end.
Credltors, loansff provlslons and grants payable
Creditors, loans and provisions are recc>gnised where the charity has a present obligation resulting
from a past event that will probably result in the transfer af funds to a third party and the amount
due to settle the obligation can be meaSU￿d or estimated reliably. Creditors and provisions a
normally recognised at their settlement value after allowing for any dlscounts which may be due.
Grants to local churches for property schemes and other purposes are accounted for as Ilabilities
when they receive formal approval by the Circuit Meeting. Grants awarded to other charitable
bodies are accounted For as liabilities in the period in which the award Is made.
Financial liabilities are only derecognised when, and r)nly when, the charity's obligations are
discharged, cancelled or they expire.
Amounts recogn15ed as provisions are besl estimates of the consideration ￿quIred to settle the
present obligation at the reporting end date, tsking into account the risks and uncertainties
surrounding the obligation.
16

Aire and Calder Methodist Circuit
Notes to the Financial Statements for the Year Ended 31 August
2024
Accountlng Pollcles (contlnued)
Investments
Investments are ￿valued at each period end to fair value as determined by reference to quated
market prices. Investment income Is included in the financial statements when receivable and any
gains or1055es on revaluation at the year end are shown in the SOFA.
Debtors and prepayments
Debtor5 are recognised at the settlement amount. Prepayments are valued at the amount prepaid
net of any discounts due.
Endowment fund5
Where the Circuit holds money which cannot be spent but must be retained (as capital) to generate
an income the money or assets to be retained are known as an endowment fund. The capital is
included in the appropriate column in the Balance Sheet. The income generated is restricted or
unrestrirted depending upon the terms of the endowment.
Pensions and staff costs
The charity makes payments to the Methodist MinSsters' Pension Scheme l MMPSI which is a defined
benefit scheme operated by The Methodist Church. The defined benefit obligation in respect of this
scheme is that of The Methodist Church and not that of the circuit. Accordingly contributions paid
are recognised as an expense In the year to vvhich they relate.
The charity also makes payments to the Pensions Trust's Defined Contribution Flexible Retirement
Plan for those of its lay staff who wish to join the scheme.
Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic ffinancial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequendy measured at their settlement value with the exception of bank loans which are
subsequentiy measured at arnortised cost using the effective interest method,
Taxation
Aire and Calder Methodrst Circuit is a registered charity and as suth is a charity within the meaning
of Schedule 6 of the Finance Art 2010. Accordin9ly, the Charity is potentially entitled to tax
exemption under part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of
Chargeable Gains Act 1992 in respect of income and gains arising.
2. Crltical Accounting Estimates and Jvdgements
In the application of the charity's accoLrnting policies, the Trustees are required to make
Judgements. estimates and assumptions about the carrying amount of assets and liabilities that are
not readily apparent frorn other sources. The estimates and associated assumptlons are based on
historical experience and other factors that are considered to be relevant. Actual results may differ
from these estimates.
The estimates ènd underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised, if the revision
afferts only that period, or In the period of the revision and future periods if the revision affects both
current and future periods.
The following accounting policies represent a critical accounting estimate..
It continues to be the Circuit's policy not to provide depreciation on freeholé property as, in the
opinion of the Trustees, Its estimated residual value at the end of its economic life is expected to be
at least carrying value 50 that any depreciation charge would be immaterial. The Trustees will
arrange periodic impairment reviews.
17

Aire and Calder Methodist Circuit
Notes to the Financial Statements for the Year Ended 31 August
2024
Income from Charltable Actlvlties
2024
Total
2023
Totsl
Transfer frorn Circuit Churches
Distritt grants
Other
rants
131,175
49,000
152,206
49,000
185 175
201 206
Total Expenditure
2024
Total
2023
Total
Costs directly allocated to charftable activities:
Stipends, salaries, National Insurance and pension costs (note 5)
District levy
Connexional priority fund levy
Distrlct TMCP levy
Insuran￿, utilities etc
Maintenance on manses
Depreciation
Expenlliture on other circuit property
Administration
Mission stspport
Other
Staff expenses
Grant5
able
380,084
133,852
210,534
21,076
33,082
76,948
700
17,935
17,002
13,610
28,286
35,382
371,679
130,588
40,516
26.682
85,128
700
49,988
10,317
14,450
21,413
30,576
152 306
934 343
Note 17
1 033 160
Support costs:
Audit and accountanc
Total ex
ndlture on charitable actlvl
1 043 132
942 743
MlnFster and Lay Staff Informatlon
The average number of clergy and lay staff, analysed by function was:
2024
2023
Clergy
La
staff
12
12
18

Aire and Calder Methodist Circuit
Notes to the Financial Statements for the Year Ended 31 August
2024
Minister and Lay Staff Informatlon (Contlnued)
Minister and lay staff costs during the year were as follows:
Clergy Lay staff
2024
2024
Total
2024
Clergy Lay staff
2023
2023
Total
2023
Wages and 5alarie5
Social security costs
Pension costs
208,323
53,744
85,608
6,828
293,934
60,572
207,050
53,724
80,109
6,163
287,159
59,887
283,125
96,959
380,084
280,922
90,757
371,679
There were no unpaid pension liabilities as at 31 August 2024 12023 - none).
No employees eamed £60,000 or more during the year (2023 - no employees).
The charity considers its key management personnel to be the Circuit Ministers and the Circuit
Stewards. None of the CircLJIt Stewards received remuneration from the charity 12023 - none). The
remuneration of the Circuit Ministers Is set out above (clergy) with further details Set out in note 16.
Trustees. Remuneratlon and Trustees. Expenses
There were no expenses paid to Trustees during the year other than those referred to in Note 16.
All ministers, expenses were incurred in carrying out their roles as Ministers. Information on
remuneration paid to Trustees Is included in note 16.
Net Expenditure
This is stated after charging:
2024
2023
Auditor's remuneration..
Audit
Accountancy
6,160
5,000
Tanglble FFxed Assets
Office
Equipment
Freehold
Property
Land
Total
Cost or valuatlon..
At I September 2(k23
Additions
Disposals
At31Au
2,100
40,000
2,571,461
502,567
1511.339)
2 562 689
2,613,561
502.567
(511,3391
2 604 789
ust 2024
Depreclatlon:
At I September 2023
Charge
At31Au
1,400
700
1,400
700
ust 2024
Net book value at 31 Au
Net book value at 31 Au
st 2024
ust 2023
2 562 689
2.571 461
2 602 689
2 612 161
700
40,QaO
Freehold property constitutes the Manses, including the land on which they are bLJiIt, and their
internal contents.
19

Aire and Calder Methodist Circuit
Notes to the Financial Statements for the Year Ended 31 August
2024
Znvestments
Market value at 31 August 2023
Realise(J and unrealised losses
Market Value at 31 Au
USt 2024
225,591
243 044
Investments include uniti%d funds held in the Managed Mixed Fund administered by the Central
Finance Board of the Methodist Church.
The historlcal cost of investments held at market value was £151,112 12023 - £151.112).
10. Long Terni Loans
In June 2022 the circuit made a long term loan to Horbury Methodist Church of £5,000 of which
£4.000 remalns outstanding. £1,000 of this is due within one year.
11. Debtors
2024
2023
Pre
ments and other debtors
12. Credltors: Amounts Falling Due Wlthln One Year
2024
2023
Assessments in advance
Creditors and accrua15
71,377
76,874
97,995
118 288
20

Aire and Calder Methodist Circuit
Notes to the Financial Statements for the Year Ended 31 August
2024
13.
Movement In Funds
For the yéar ended 31 August 2024:
8alance
I September
2023
other
Balance
gains / Transfers 31 August
(losses)
2024
Income
Expenditure
Unrestricted funds:
General funds
Total
3,295,305
3 295 305
869,445
(1,004, 1431 134,995
1 004 143
134 995
2,12 1 3,297,723
2 121 3 297 723
Restricted funds:
District Grants..
New Places for New
People
Lakeside Creative
Arts Centre
Children and families
worker
NHS
24,000
24,000
{9,552)
38.448
5,000
15,0001
20,000
5,000
120,0001
5,000
820
Jubilee fund
Wakefield Methodist
Junior and Infant School
Variou5 bequests..
Thomas Holmes
Henry Gundhill gift
J.W.Wilson Esq
Benevolent fun
Total restrl¢ted funds
820
664
50
714
521
28
28
41
316
iii
{3)
{2)
13161
34,8741
548
1,008
772
936
772
72
{251
{39)
72
(64}
Permanent endowment..
Harold Speight
Memorial fund
225,591
3.548 609
17,453
152 520
243 044
Total funds
930,080
1,043 132
3 588,077
Transfers.. The transfer between restricted and unrestricted funds represents the balance of funds
tranSfer￿d from the restricted and endowment funés after the deduction of administrative fees. In
the case of the Harold Speighr Memorial fund payments are Made from general funds in accordance
with the terms of the endowment as outlined below.
Purpose of Restrictad Funds:
District Grants
New pla￿5 for new people
finance¢ by the Connexion and the District, the scheme was
launched by the Connexion alongside Pontefract Methodist Church to reach out to all the
iverse people living in the community
Lakeside C￿atiVe Arts Centre
finanted by grants from the District and from Circuit Fun(Js
for the development of Newmillerdam Methodist Church
Children and families workers a grant from the district towards the cost of the workers.
21

Aire and Calder Methodist Circuit
Notes to the Financial Statements for the Year Ended 31 August
2024
13.
Movement in Funds (contlnued)
NH5:
Funding from the SoLtth West yorkshi￿ Partnership Foundatlon Trust towards activities in
the Lakeside Creative Arts Centre for Spirit in Mind
Jubilee Fund - Thls is a grant from the Distrirt towards projects to mark the Diamond Jubllee
Wakefield Methodist Junior and Inlant School
children at the school.
This is a fund to SUPPOrt disadvanta9ed
Purpose of Endowment Funds:
Harold Speight Memorlal fund This fund represents the income received from the perrnanent
endowment. This income is spent on running the annual Joseph Winter Lecture. Any excess of
Sncome is then evenly éistrlbuted between the Circuit, Crigglestone Methodist Church and Flanshaw
United Refomed Church.
For the year ended 31 August 2023:
Balance
other
Balance
gains / Transfers 31 August
(losses)
2023
September
2022
Income
Expendlture
Unrestrlcted funds."
General fund5
Total
3,325,309
3 325 309
880,732
88D 732
1912,8801
912 880
2,IH 3.295,305
2 144 3 295 305
Restricted funds:
Jubilee fund
820
820
District grants
Wakefield Mèthodist
Junior and Infant
School
Various bequests..
Thornas Holmes
Henry Gundhill gift
J.W.Wilson Esq
Total restrlcted funds
49,000
(25,000)
24,000
614
50
664
506
978
772
16
29
25
49,120
(i)
(3)
12)
25,006)..
521
(28)
936
(23)
772
(51L_ 27.713
(40)
Permanent endowment:
Harold Speight
Memorial fund
235 597
6,950
936 802
4,857
942 743
2,094
225 591
Total funds
3 564 596
3 548 609
22

Aire and Calder Methodist Circuit
Notes to the Financial Statements for the Year Ended 31 August
2024
14. Analysls of Net Assets by Fund
As at 31 August 2024
Unrestricted
funds
Restricted Endowment
funds
funds
Total funds
Fixed assets
Long term clebtors
Net current assets
2,602,689
3,000
692 034
243,044
2,845,733
3,000
3 297 723
243 044
3 588,077
As at 31 August 2023
Unrestricted
funds
Restricted
funds
Endowment
Funds
Total funds
Fixed assets
Long term debtors
Net current assets
2,612,161
11,037
672 107
225,591
2,837,752
11,037
699 820
3 295 305
225,591
3 548,609
15. Trustees
The following Trustees have held office since I September 2023..
Mrs Doreen Abson
Mrs Rosalyn Ash
Mrs Janet Atack
Nrs Janet Barden (Res5gned 11109123)
Mrs Margaret Bendle
Val Brorlk (Resigned 10109120231
Mr Malcolm Bullock (joined 01109120231
Mrs Pam Burgess l Resigned 31108120241
Mrs Hazel Chiver5 (Resigned 07109/2023}
Revd Robert Cotton IResigneO 31108120241
Mrs Susan Dean (joined 01/09120231
Mr Kevin Dobson
Miss Margaret Dodd (deceased 22107124}
Nrs Bethan Dy50n (Resigned 01109120231
Mrs Lyndsey Evans
Mrs Rosalyn Field
Miss Mollie Garbett
Revd Trevor Grewcock
Mrs Christine Grundv
Mr Rithard Hayes
Revd Sandra Heap
Mrs Hilary Hetherington (joined 01109120231
Mr Steven Hindle
Mr Andrew Howard
Mrs Mollie Jefferson (deceased 281051241
Mr Peter Johnson
Mrs Margaret Jones
Revd lacDb Kaiga
Mr Nigel Kell
Mrs Christine Ackinclose
Revd Andrew Atkins
Mr Tim Baker (resigned 31108124)
Mrs Joan Beevers
Mrs Carole Blanshard
Mrs Lorraine Brown {Resigned 10109/23)
Mr5 Esme Bulmer
Mr lan Chippendale
Mrs Jijlie Copley
Mrs Maureen Dawson
Mr Mike Dixon
Mrs Lorna Dobson
Mrs Marian Dunford
Mr Peter Ellis
Mr Ttsm Ferguson
Mr Peter Finneran
Mrs Helen Gourlay (joined 0110912023)
Mrs Rita Grice
Mrs Helen Harding
Revd James Heap
Mr David Hebden
Dr Brian Hill
Ms Nicola Hobson (joined 0610312024)
Mr Robert Ince
Mr Barry Johnson
Mr Keith Jones
Revd Naomi Kaiga
Mr Gordon Kay
Mrs Susan Keogh
23

Aire and Calder Methodist Circuit
Notes to the Financial Statements for the Year Ended 31 August
2024
15. Trustees (Contlnued)
Mrs Judith Ker5haw
Mr David Lane
Nr Keith Madeley
Mrs Glllian Marley
Revd Hugh McKee
Mr Francis Mwaba
Mr John Netherwood
Revd Rex Owen
Mrs Christine Pattison (resigned 01109123)
Mrs Lynne Precious
Mr Sean Quir>n
Mr Colin Redman
Mrs Sandra Ride
Mrs Margaret Roberts
Mrs Doreen Rowley
Mr Anthony Sadler (deceased 12109123)
Mrs Loma Simpson (Reslgned 10109123)
Mr Richard Smith
Mrs Pat Stea
Mr Nigel Storey
Mrs Vera Sudworth
Mrs Carol Sykes
Mr Chris Tinker
Mr5 Heather Turner (joined 0710612024)
Mrs Pam Turner
Mrs Elaine Wall
Mrs Lisa We115
m￿ Christine Whitworth (J'oined 01/0912023)
Mr Alexander Whyte
Mrs Susan Wood
Mr Roy Wormald {resigned 011091241
Mrs Linda Knapper
Mr Jonathan Madelev
Mrs Janet Marsh
Mrs June McBumey
Mrs Dorothy Metcalfe
Mrs Katerina Nelson
Revd Barry Owen
Mrs Marilyn Owens
Mr lan Patti50n
Mrs Sally Price {resigned 10106124)
Mr Alan Fiedgwick (Resigned 1010912023)
Mr Colin Ride
Mrs Paula Ridley {joined 0710612024)
Mr Michael Roberts
Mrs Val Ru5hton
Mrs Carole Shaw
Mrs Janet Smith
Mr Mark Stainburn
Mrs Deb Storey
Mr John Sudworth
Mrs Kathy Swales
Mrs Margaret Thompson
Mrs Meg Towle (deceased 23109120241
Revd Laurence Turner (deceased 2711012023)
Mr Stephen Turner
Mrs Ruth Walton (resigned 07106124)
Mr Michael Wheatley
Mr Roger Whitworth
Revd Klm Wlllbams
Mr Dtsnald Woolley (deceased 2810412024)
Mr Rodney Young
16. Related Party Transactions
Ministers
stipends and allowances for Pre5byter5 and Deacons (collectively Mlnistersl are set annually by the
Methodist Conference, and the Circuit is responsible for meeting those costs for all Ministers
stationed by the Conference in the Clrcult.
The following Ministers received the basic stipend of £29,040 12023 £27, 104)..
Revd R Cotton
Revd RE Gilson-webb
Revd A Atkins
Revd C Holmes
Revd K Williams
Revd J Kèlg
Revd 8 Owen
Revd N Kai90
All were provided with living accommodation as required by the church's standing orders.
In addition to the basic stipend the following Connexionally agreed additional allowances were paid..
Revd B Owen Superintendent Minister's allovlance £2.904 (2023 - £2,710).
Local preachers
The 15 Local p￿aCherS who are also members of the Circuit Meeting were paid preaching fees
amountSng to £1,335 in totsl (2023 - 17 preachers were pait1 £1,570).
24

Aire and Calder Methodist Circuit
Notes to the Financial Statements for the Year Ended 31 August
2024
16. Related Party Transactions (contlnued)
Supernumeraries
The 4 Supemumeraries who are also members of the Circuit Meeting were paid fee5 and travelling
expenses amountlng to £1, 10012023 - 4 Supemumerarie5 were paid £1,050).
Other payments
During the year no Trustees claimed travel expenses (2023
no trustees). Durin9 the prsor year
Steven Hindle la trustee) carried out repair work on manses and received payment of £50.
Lyndsey Evans, a trustee, is employed by the circuit as a children and familles worker. Her total
remuneration Includbng pension contributions in the year was £32,437 12023 - £28,299).
Paula Ridley. a trustee from 7 June 2024 is employed by the circuit as the Mission Activities Co-
ordinator. Her total remuneration including penslon contribution from thi5 date was £4,627
Heather Tumer a trustee from 7 June 2024 is employed by the circuit as the Circuit Administrator.
Her total remuneration including pension contribution from this date was E6,602
17. Grants Paid
During the year the charlty awarded grants to the following:
2024
2023
Grants to institutions:
South Elm5all Parish Nurse
Environmental grants
Horbury Churches Together Youth Project lin 5LlPPOrt of youth workl
Wakefield Methodist lunior & Infants School
Trinity Misslon
Ropewalk boiler
Rothwell projector
South Emsall Notice Board
Kippax Roof
Lofthouse Boiler
Norrnanton Doors
Parkside Roof
Pontefract roof and signage
Kingsway AV 5YStem
Wrenlhorpe Notice Board
Upton Scherne
Crigglestone Door and Roof
Kenya project
Osset Boys Brigade
CROSS project
Airedale lay worker
Horbury AV System
Lindale Notice Board
Netherton Doors
Altofts Notice Board and Wall
The Kings Way New Boiler and Notice Board
Walton new boiler, Sign and Window
S,750
4,994
2,000
11,250
19,258
2,000
200
30,000
11,448
3,000
1,952
4,000
5,000
2,000
6,000
4,308
4,885
1,141
41,439
4,425
30,000
2,000
190
2,000
750
363
2,244
1,375
1,518
3,460
8,025
64,669 152,306
25

Aire and Calder Methodist Circuit
Notes to the Flnancial Statements for the Year Ended 31 August
2024
Funds held as custodian
The Charity acts as custodian Trustee for the following funds-
Methodist Women In Britain
Benevolent fund
MAYC Fund
Movement In these fLtnds are eliminated during the preparation of the financial statements and any
year end balances held a￿ wognised both in cash and as a liability. The total amount held in these
funds at the year-ènd was £9,052 {2023 - E9,012).
19. N•t Cash provlded by Operating Artlvltles
2024
2023
Net movement In funds
Gains on sale of fixed assets
IGainsl/losses on fixed asset investments
Income from investments
Depreciatiori
Decrea5e/(increèsel in debtors
Asset held for sale
(Decreasel/lncrease in creditors
39,468
(134,995)
{17.453)
{43,255)
700
18.671
152.206
120,293)
{4,951)
{15,9871
10,006
127,929)
700
{10,3541
(152,206)
459
{ 195,3111
26

Aire and Calder Methodist Circuit
Notes to the Financial Statements for the Year Ended 31 August
2024
21. Comparative Statement of Flnanclal Artlvltles lor the Year Ended 31 August 2023
Unresttlcted
fvnds
Re5trlrted
Fund*
Endowment
Fund$
Total
2023
Income and endowments from:
Donations - asge55ment or share
Charitable activities
Other trading activities
rnvestments
632.778
152.206
36,105
20,909
38.734
880,732
50
632,828
201.206
36.105
27,929
38,734
936 802
49,000
70
6,950
other income
Total Income and •ndowments
49,120
6,950
Expenditure on:
Charitable Actlvities
912,880
25.006
4,857
942,743
942 743
Total ex
enditure
Net {expendlture}lincome before other
recognlsed galns
Gains on disposal ol fixed assets
Realised and vnrealised Ilossesl on investments
Tran5fer5 between funds
(32,148)
24.114
2,093
15,9411
65,OLO
1401
12,0931
(10.006)
2,144
(511
Net rnovement in funds
Reconclllatlon of funds:
Funds brou
ht fomard
3 325 309
235 597 3 564 596
Funds carried forward
3,295 305
27,713
225 591
3 548,609
27