2025-08-31-accounts

METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

Registered Charity Number 1134248

Beds, Essex & Herts District - Circuit Number 34/10

FINANCIAL STATEMENTS AND TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 AUGUST 2025

Southend and Leigh Methodist Circuit Office

Sutherland Boulevard Leigh-on-Sea Essex SS9 3PT

METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

CONTENTS

	Page
Index	1
Trustees’ report	2 - 8
Independent Examiner’s report	9
Financial statements	10 - 22
Appendix I– Circuit Meeting membership and glossary of terms	23 – 24
Appendix II– Glossary of terms	25

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Introduction

This report has been prepared in accordance with the requirements of the SORP applicable to charities. In order to have a better understanding of the nature and activities of the Circuit and the constituent churches readers are advised to go to the appropriate web sites.

Our Mission

Through prayer and worship, the reading and study of the Bible; mutual support and fellowship; we seek God’s empowering through the Holy Spirit to be his missionary people.

We seek in Christian love and service, to reach out to communities in which we are planted and live the Good News of Jesus Christ.

‘Through our lives and by our prayers – Your Kingdom come.’

Aims and Organisation

The Charity’s objective is to act as a Resource provider within the areas around the Boroughs of Castle Point and Southend-on-Sea and the Urban District of Rochford for the Methodist Church:

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

• (a) the Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church;

• (b) any charitable purpose for the time being of any Connexional, District, Circuit, local or other organisation of The Methodist Church;

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

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

In practice the organisation and resourcing of:

• ❖ public acts of worship open to members of the church and non-members alike.

• ❖ teaching of Christianity through sermons, courses and small groups.

• ❖ pastoral work including visiting the sick and bereaved.

• ❖ religious assemblies in local schools.

• ❖ provision of Christianity through the staging of events and services.

• ❖ provision of chaplaincy services to the Adventure Island Theme Park.

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Review of the year

The Circuit for 2024/2025 has continued to share the presence and love of God through its evolving mission, while navigating the ongoing pressures of staffing and resources across our churches and ministries.

Mission and Ministry

During the year, the Circuit formally adopted both a Circuit Mission Plan and an Environmental Policy, reaffirming our commitment to creation care and to a clear vision for the future across Southend, Castle Point and Rochford. We have focused on supporting individual churches in discerning how their local mission fits within the wider Circuit vision, including plans to launch a Circuit-wide Evangelism Team.

Missionally, the Circuit remains active through initiatives such as Worship Academy, Wholeness and Wellbeing Services, monthly Prayer Meetings, as well as regular Circuit Services and Quiet Days. Each of these provides valuable opportunities for spiritual growth, discipleship, and outreach.

We are grateful that the Elm Road Fund continues to support the employment of three lay missional workers at Highlands, Rayleigh and Rochford. Their reports highlight the remarkable impact of their ministry, especially among children and young people, bringing new life and connection to their communities.

We have also continued to strengthen our Safeguarding practices, ensuring that both Foundational and Advanced training for members and staff are current and regularly reviewed. To make this more efficient, we have streamlined monitoring systems, along with model templates and policies now being rolled out across the Circuit.

Environmental Commitment

Our Circuit continues to support the Methodist Church’s goal of achieving net carbon-zero by 2030. Through the A Rocha Eco Church initiative, churches have been encouraged to reflect on their environmental impact in key areas: Worship and Teaching, Buildings, Land, Community and Global Engagement, and Lifestyle. The Circuit has submitted its Bronze Application, and we are delighted that most churches are now registered - achieving 9 Bronze Awards and 2 Silver Awards to date. The District has agreed to fund Energy Efficiency Surveys (EES) for all churches. The first set was completed during summer 2025, with the next phase due in autumn 2025. These surveys will provide tailored advice on improving energy efficiency, environmental sustainability, and cost management.

Property and Maintenance

In November 2024, we held a farewell service for Shoeburyness Methodist Church following their missional decision to cease worship. The service was well attended by representatives from across the Circuit. The process of selling the premises began shortly after, and we continue to work with estate agents and solicitors to identify suitable buyers. We hope this process will conclude during the next financial year (2025/2026).

The Circuit continues to maintain its six manses to statutory standards, ensuring regular upkeep and compliance. The Rayleigh Manse remains let, providing additional income for Circuit finances.

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Review of the year (con’t)

The Experience Project

The Circuit continues to support the Experience Project, based at the Whittingham Mission Centre. Its monthly food pop-ups at Southend Hospital, local schools, care homes and across the Whittingham and Kursaal Estates remain a lifeline to many. Alongside these, the weekly Food-Fun Bank and coffee/games mornings welcome an average of 200 visitors each week. Supporting over 25 charities and local schools within a 15-mile radius, the Project provides essential food parcels, hygiene products and baby supplies. A new partnership formed in 2024 with Prep Kitchen has enabled the distribution of 500–1,000 ready meals weekly to over 1,200 families. In 2024, the Project also launched a Healing Room to address mental health, stress, and anxiety, with monthly sessions throughout 2025. This space offers spiritual and emotional support, allowing participants to find stillness and renewal. We were thrilled that the Project received a High Sheriff’s Award from Essex County Council in recognition of its work with vulnerable young people in Southchurch, particularly around drug and gang prevention education.

Events and Developments

In September 2025, our Circuit had the distinction of hosting District Synod, welcoming delegates from across Bedfordshire, Essex and Hertfordshire. The event ran smoothly, and we received excellent feedback on our hospitality and organisation.

At Thundersley Methodist Church, declining membership prompted a period of prayerful discernment. With the support of a legacy gift, the Burrell Wellbeing Centre was launched in April 2025. Subsequently, the Church Council voted to cease to meet, a decision ratified at the September 2025 Circuit Meeting.

Personnel and Appointments

We were delighted to celebrate the ordination of Revd Heather Simmons and Revd Agnes Sam at Conference in Telford in August 2025. Many from across the Circuit, along with their families and friends, joined in person or online to share in this joyous occasion. We also welcomed Revd Stephen Mayo as a probationer minister from 1st September 2024, taking pastoral charge of Belfairs, Trinity, and Wesley churches. Our current team includes four full-time Presbyters, one full-time Deacon, one part-time Presbyter, and two part-time administrators, providing administrative cover five days a week.

As we reflect on the past year, we give thanks for God’s faithfulness and for the continued dedication of our ministers, lay workers, volunteers, and congregations. Despite challenges, our Circuit continues to grow in faith, service and hope, as we continue to live out God’s calling in our communities.

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Circuit Finance Review

This year’s accounts show Circuit finances with a large surplus on general fund, due to property revaluations during the year. Excluding this, the result is a modest £17,650 for general fund. This is partly offset by a deficit on designated funds (from grants awarded). The Experience Project was largely flat overall, reflecting hugely successful grant applications equalled by increased running expenses.

Circuit income is predominantly from the assessments paid by the circuit churches which we gratefully receive in support of Circuit work. Grants were also received to support the Restricted Funds work at Experience Project - Whittingham Mission.

Stipend expenditure increases each financial year, as Methodist conference approves compensation changes for stipends for ministers and salaries for lay staff. Circuit Meeting approves manse maintenance as a priority, including spend to bring the vacated manse to letting standard. Other costs were well controlled and in line with budget. Around 20% of expenditure is the Circuit contribution to the District and Connexion, set centrally.

Fund balances

As at 31 August 2025 the net assets of the Circuit available for general purposes amounted to £171,636 (2024: £153,985) excluding the funds invested in properties (and the revaluation). Unrestricted CMTF was £6,407 (2024: £6,290), Designated funds totalle d £82,330 (2024: £114,822) and Restricted funds (mainly Experience Project) £84,416 (2024: £83.491).

Plans for 2025/26

A spare manse is now being rented out and this is supporting the income stream of the Circuit. This will ease some financial burden upon churches of inevitable cost increases, when some may be struggling as a result of challenges to income and stretched reserves.

During the course of the year we maintain close review over income and expense for the Experience Project at Whittingham Mission, as it is totally reliant on Grant Funding. Several new initiatives at this project are underway and already delivering significant benefits. This has broadened the activity and range of funding possibilities available to support this.

Reserves Policy

The Reserves Policy for the Circuit is to hold a minimum of six months average expenditure. This should be sufficient to meet any unforeseen item of major expenditure on manses and/or to be able to continue, in the short term, funding planned activities in the event of any inability to raise the full Circuit Assessment from churches.

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Basis of preparation and legal framework

The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective from 1 January 2015) – (Charities SORP (FRS 102)).

Full name of charity Methodist Church Southend and Leigh Circuit

Registration Charity Number 1134248 Date of registration 10 February 2010 Main communication address Circuit Office Sutherland Boulevard Leigh-on-Sea Essex SS9 3PT

The members of the Southend and Leigh Circuit meeting are the Charity Trustees, membership being made up of circuit office holders and representatives appointed by the local churches. The full membership is shown on pages 23 and 24.

Circuit Ministers and Officers

Active Circuit Ministers Rev Peter Moorhouse (Superintendent) Rev Margaret Deans Rev Norman Hooks Rev Stephen Mayo Deacon Sarah McDowall Rev Agnes Sam Rev Heather Simmons Rev Zena Smith Circuit Stewards Mr Ian Lowe Mrs Anne Briant Mr Mike Spaull

The Circuit Finance Officer was Mr Alistair Jenkins and he acted as the principal officer overseeing the day to day financial management and accounting for the circuit during the year.

Independent Examiner Adrian Nunn FCA

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Public Benefit

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

Structure, Governance and Management

The governing document for the circuit is the Deed of Union (1932) and the Methodist Church Act (1976). Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPD)

Day to day management of the circuit is undertaken by the Circuit leadership team.

Trustee Training

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

Related parties

The Circuit is part of the Beds, Essex & Herts District and is also accountable to the Methodist Conference. The following Methodist Churches are members of the circuit – Belfairs, Benfleet, Canvey, Chalkwell Park, The Fishermen’s Chapel, Hadleigh, Highlands, Hockley and Hawkwell, Rayleigh, Rochford, Thorpe Bay, Thundersley, Trinity, United Methodist Church, Wesley and the Whittingham Mission. There is also a link with Westerly Christian Care Home.

Risk Management

The major risks have been identified and recorded by the Circuit Administration and the Circuit Finance Officer with professional advice taken as required. There is a regular annual review process undertaken and recorded. Income and expenditure is being monitored in total and is compared with the approved annual budget on a monthly basis to detect trends as part of the risk management process.

Safeguarding

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

Methodist Connexional practice outlines commitment to the following principles:

• The care and nurture of, and respectful pastoral ministry with all children, young people and adults

• The safeguarding and protection of all children, young people and adults when they are vulnerable

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

• We will carefully select and train all those with any responsibility within the Church, in line with Safer Recruitment principles, including the use of criminal records disclosure and registration with the relevant vetting and barring schemes

• We will respond without delay to every complaint made which suggests that an adult, child or young person may have been harmed, co-operating with the police and local authority in any investigation

• We will seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care

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

• We will seek to offer pastoral care and support, including supervision and referral to the proper authorities, to any member of our church community known to have offended against a child, young person or vulnerable adult

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

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

• The Southend and Leigh Circuit commits itself to ensuring the implementation of Connexional Safeguarding Policy, government legislation, guidance and safe practice in the circuit and in the churches. The Southend and Leigh Circuit commits itself to the provision of support, advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable.

Trustees’ responsibilities

The trustees are required to prepare financial statements each financial year which give a true and fair view of the Circuit’s financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the trustees have:

• Selected suitable accounting policies and applied them consistently;

• Made judgements and estimates that are reasonable and prudent;

• Followed applicable accounting standards;

• Prepared the financial statements on the going concern basis.

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

So far as each of the trustees is aware there is no relevant information that has not been disclosed to the auditors and each of the trustees believes that all steps have been taken that ought to have been taken to make them aware of any relevant audit information and to establish that the auditors have been made aware of that information.

Signed on behalf of the Circuit Trustees

Rev Peter Moorhouse ________ Superintendent Minister

Mr Keith Norman __ ____ Trustee (Circuit Meeting Secretary)

Date 28 / 11 / 2025

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT CHARITY COMMISSION REFERENCE NUMBER 1134248

I report on the accounts of the Methodist Church Southend and Leigh Circuit Charitable Trust for the year ended 31[st] August 2025.

Responsibilities and basis of report

As the trustee of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination and I believe that:

• Accounting records were kept in respect of the Trust as required by section 130 of the Act.

• The accounts accord with those records.

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

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

Mr Adrian Nunn Date

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Financial statements for the year ended 31 August 2025

Index:	Page
Statement of financial activities (SOFA) for the year ended 31 August 2025	11
Statement of financial activities (SOFA) for the year ended 31 August 2024	12
Balance sheet	13
Notes to the accounts	14 - 22
Appendix I – Names of the Trustees (members of the Circuit Meeting)	23 - 24
Appendix II - Glossary of terms	25

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Statement of Financial Activities (SOFA) for the year ended 31 August 2025

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Statement of Financial Activities (SOFA) for the year ended 31 August 2024

	Notes to the accounts	General Fund (Unrestricted)	Circuit Model Trust (Unrestricted)	Designated Funds (unrestricted)	Restricted Funds	Total 2023-24
		£	£	£	£	£
Income
1 Donations and legacies		0 8,853 383 3,715 12,951 - 0 392,453 392,453 0 184,237 184,237 1,466 1,466
2 Income from monetaryinvestments
3 Income from investmentproperties
4 Assessments on Churches	20/1
5 Capital Receipts
6 Grants received	20/2
7 Other charitable income
8Total income		402,772	383	3,715	184,237	591,107
Expenditure
9 Grants and donations		10,400 7,500 4,094 21,994 255,374 65,016 320,390 46,987 57,018 104,005 54,289 54,289 12,695 154 12,849 - 0 10,644 2,939 13,583 14,511 18 508 15,037 404,900 172 7,500 129,575 542,147
10 Salaries and associated costs	20/3
11 Propertymaintenance	20/4
12 Connexional assessment & model trust levy
13 District Assessment & Levy
14 Depreciation
15 Office expenses	20/5
16 Other outgoings	20/6
17Total charitable expenditure						542,147
18 Gains/(losses)on monetaryinvestments		0
19 Gains/(losses)on investmentproperties
20Net income/(expenditure)		-2,128	211	-3,785	54,662	48,960
21 Transfers between funds
22 Othergains/(losses)
23Net movement in funds		-2,128	211	-3,785	54,662	48,960
24 Total funds brought forward		2,398,613 6,079 118,607 28,829 2,552,128
25 Total funds carried forward	20/12	2,396,485	6,290	114,822	83,491	2,601,088

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Balance Sheet as at 31 August 2025

Signed

Circuit Finance Officer – Mr Alistair Jenkins

Date: 28 / 11 / 2025

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Notes to the accounts

1. Basis of accounting and accounting policies

i Accounting standard

The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective from 1 January 2015) – (Charities SORP (FRS 102)).

ii Public benefit entity

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

iii Basis

These accounts have been prepared on the basis of historical cost except that investments (including properties) are shown at their market value at the end of the year. The accruals basis has been used and trustees present accounts that show a true and fair view of the Circuit’s financial position and activities.

iv Content

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

v FRS 102 SORP 2015

The accounts have been prepared in accordance with applicable charity law in England, this being the Charities Act 2011 and SI 2008/629 (Charities accounting and Reporting Regulations) and, pending the making of replacement Regulations specific to SORP 2015 in accordance with Reg.8(4)(d) of SI 2008/629, the charity trustees have departed from the requirement of Reg.8(5) by following SORP (FRS 102) instead of SORP 2005 to the extent necessary to give a true and fair view in the circumstances.

vi Going concern

Based on the monetary assets and human resources available at 31 August 2024, the trustees believe that the Circuit is a going concern.

vii Consolidation

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

viii Income recognition

Income is brought into account when there is entitlement, and the amount is reliably measurable once it is more likely than not that the economic benefit of the income will be forthcoming. Individual amounts categorised as Other income in the SOFA will be shown separately if they are considered material.

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Notes to the accounts (continued)

The Circuit acts as agent in three matters:

• The collection from Churches and payment over of their contributions to various Funds controlled and administered by the Methodist Church – “Connexional Funds”:

• The administration (application, collection, and disbursement) of grants requested by Churches within the Circuit from, but not limited to, the District and Connexion

• Co-ordinating the payment of salaries to employees of churches within the Circuit.

In all these matters the transactions are not reflected in the SOFA because they are the income of either the Connexion or Churches as appropriate. Instead, the transactions are disclosed in the Notes to the Accounts as required by SORP (FRS102), module 19.12.

In accordance with the Charities SORP (FRS102), the time of volunteers is not recognised. Further information on this matter is provided in the Trustees’ Annual Report. If goods are donated, a value will be shown in the SOFA or Notes where the value is considered material.

ix Expenditure

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

x Grants

Grants made by the Circuit from its own funds are recognised in full at the time of agreement to make the grant without performance conditions or as and when the Circuit accepts that there is a legal or operational obligation to make the payment if it is subject to performance conditions. When the grant to be accrued is recurrent over more than one year the balance payable in future years, discounted to net present value where the difference is material, is treated as a provision being released in future years in accordance with the originally agreed terms. In cases where the grant has been charged to one fund but for ease of payment has been transferred to another fund any future payment provision is applied to the fund from which the grant will ultimately be paid.

xi VAT

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

xii Tangible fixed assets

These are capitalised if they can be used for more than one year, and individually cost at least £1,000

The freehold residential properties are shown in the accounts at deemed historical cost representing each property’s gross carrying value as at 1 September 2025, being the properties’ market value resulting from a professional valuation undertaken by Haart Estate Agents in 2025. No depreciation is being provided because the trustees consider the current residual value of the properties in their present condition to be not less than the historical cost and, in the absence of any impairment, any depreciation provision for the buildings component of the properties would be immaterial. The Circuit has made use of the deemed cost option on transitioning to FRS102 as outlined above.

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Notes to the accounts (continued)

xiii Investment Property

From time to time the Circuit may hold residential property (formerly manses) which is surplus to its normal staffing requirements. Where this is the case and it is anticipated that the property is unlikely to be used as a manse within a period of two years, the property is classified as Investment Property (whether let out or not) and any lets are at market rates unless there is a compelling reason not to do so in furtherance of the Circuit’s charitable objectives. There are no such properties at 31 August 2025.

xiv Receivables and Payables; Bank and Cash (Basic Financial Instruments)

Debtors are stated at the amounts owed to the Circuit or prepaid. Creditors are initially recognised at settlement amount after any trade discounts, where normal credit terms apply, or the amount advanced to the Circuit. Subsequently creditors that are current liabilities are measured at the cash or other consideration expected to be paid. The liquid funds of bank balances and deposit fund balances are shown at their realisable values.

xv Methodist Connexional Funds

The Methodist Church Connexion raises assessments against each Circuits and these are paid quarterly to their Districts. The Circuits raise assessments against Church in the Circuit. The District remits quarterly to the Methodist Church Fund most of the sum it receives from Circuits. A small sum is retained by the District to meet its own costs. The Circuit may act as agent for ad hoc collections for various funds controlled and administered by the Methodist Church.

xvi Funds

The trustees have adopted a policy for all unrestricted reserves which is attached as a separate document.

xvii Ministers’ manse costs

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

1. Income from Investment Property

During the year rental income of gross £0 (net £0) was received .

2. Assessments on Churches

The Circuit comprises 15 churches and each is assessed for a contribution to meet the overall net costs of the Circuit. The Assessment on Churches is determined annually and is based as to half on the membership of each Church and half on the income from offerings, Gift Aid and investment income. The Assessment is paid on a quarterly basis in advance and is treated as a creditor in the balance sheet.

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Notes to the accounts (continued)

3. Pensions

All Ministers are members of the Methodist Ministers’ Pension Scheme (MMPS). This is a defined benefit scheme. The Supreme Court held in 2014 that Methodist Ministers (which term includes presbyters) are not employees of the Church. For simplicity, however, when dealing with National Insurance Contributions and pension contributions, the terms ‘employer’ and ‘employee’ are used as they would be in an employing body.

The Connexion accounts for this pension scheme and shows the figures in the annual Methodist Church in Great Britain accounts.

Lay employees are contractually employees are automatically entered into a pension scheme which the Circuit has arranged with the Pensions Trust unless they exercise their right to opt out. This is a defined benefit scheme and the Circuit contributes as employer to this scheme.

4. Cost of Superintendent, Ministers and Trustees

The Superintendent of the Circuit, the Minsters and the remaining members of the CLT are considered as Key Management Personnel. The Superintendent chairs meeting of the CLT and Circuit Meetings. The members of the Circuit Meeting are the trustees of the Circuit. The stipends, employer’s NIC and employer’s pension contributions and other expenses of the Ministers of the Circuit are paid by the Circuit.

The manses are provided by the Circuit and the Circuit maintains the property. The value of the Council Tax and water charges paid by the Circuit is not disclosed here as HMRC does not regard this as a benefit in kind in the hands of the minister.

5. Payments to trustees

The Circuit policy is to reimburse members of the CLT and other trustees for expenditure properly incurred in carrying out their duties, including where appropriate travelling expenses, or where they undertake working duties for the Circuit. The Superintendent Minister and other Ministers undertake the primary executive roles within the Circuit. Apart from in their capacity as Superintendent Minister and other Ministers, no other trustee is an employee of the Circuit, nor was paid for work by the Circuit. No expenses were reimbursed to trustees in respect of their duties as trustees.

6. Connexional assessment and levy

The Connexional Assessment is calculated relative to the proportion of church members, and staffing (Presbyters and Mission staff only) of all Circuits in the Beds, Essex & Herts District. 50% of the overall cost is calculated using relative membership proportions and 50% using relative staffing proportions.

7. District Assessment and Levy

The District Assessment is calculated relative to the proportion of church members, and staffing (Presbyters and Mission staff only) of all Circuits in the Beds, Essex & Herts District. 50% of the overall cost is calculated using relative membership proportions and 50% using relative staffing proportions. The levy is calculated on a sliding scale percentage of the Circuit’s CMTF Account balance as at 31 August the previous accounting period.

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Notes to the accounts (continued)

8. Investment Management

During the year the Circuit paid TMCP, the custodians of the Circuit’s investments (Circuit Model Trust Fund management charges based on 0.2% of the value of the individual funds at the beginning of the year. The amount was £17 (2024 £17)

9. Investment Assets (and Trustees for Methodist Church Purposes)

TMCP is the legal owner and custodian trustee of all Methodist model trust property, including legacies, endowments and accumulated funds. Trust property is held for and on behalf of local managing agents who are responsible for the day to day management of trust property. TMCP ensures that, the trustees comply with charity law and Methodist law and policy as determined by the Methodist Conference.

10. Loans to Churches

Loans to churches within the Circuit which were granted by the trustees are no longer outstanding.

11. Central Finance Board and Bank Balances

Monetary balances held at the Central Finance Board of the Methodist Church and at Co op Bank plc are all available on demand without loss of interest. Deposits with the CFB are specifically designated to the appropriate funds.

12. Creditors, Accruals and Income in Advance

It is expected that all sums accrued at 31 August 2025 will be paid during the year to 31 August 2026.

13. Commitments

Grants committed and approved by the trustees but not paid are provided for at the year end. There were no such commitments at 31 August 2025.

14. Unrestricted Funds

General Fund

The purpose of this fund is for use at the discretion of the trustees in the furtherance of the general objectives of the Circuit and which have not been designated for other purposes. Some 95% of this fund is held as freehold properties, being manses for ministers.

Circuit Model Trust Fund

The purpose of the fund is for use at the discretion of the trustees in furtherance of the general objectives of the Circuit. Its main source of income is legacies and formulaically determined contributions from the sale of manses and church buildings in the Circuit. Although this is technically an Unrestricted Fund under the control of the Circuit Meeting, prior approval is still required from the District to utilise these funds. Methodist Standing Orders 930, 931 and 917(2) are applicable.

Designated Funds (Unrestricted)

These are funds to serve specific purposes but are not restricted by any document or deed to that purpose alone:

1 York Road Fund - to provide interest-free loans to churches within the Circuit to fund maintenance work. Loans are repayable over four years.

2 Elm Road Fund – proceeds from Elm Road church sale which are for use in missional work around the circuit.

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Notes to the accounts (continued)

15. Restricted Funds

There is a restricted fund for the Whittingham Mission where donations and grants can be used only for the Whittingham Mission Experience Project.

There is a very small fund of £54 associated with the Rayleigh Church remaining.

16. Related Parties

None of the Circuit trustees made donations direct to the Circuit during the year or in the preceding year. During the year the sum of £1,692 was reimbursed to trustees (2024 - £1,692). All of the Circuit trustees are members of one or another Church within the Circuit and may be trustees of their Churches.

Related parties include the Methodist Conference, the BE&H District and Churches within the Circuit, other Methodist Districts in Great Britain, CFB and TMCP.

17. Volunteer Contribution

Every entity (Connexion, District, Circuit and Church) within the Methodist Church in GB is heavily reliant on volunteers who contribute their skills, time and money in the furtherance of the work of the Church. In the Circuit the principal contribution is by serving on committees of the Circuit that deal with the mission, manses, finance, policy, grants, training and safeguarding. We are grateful to all of them for their help and commitment. No attempt has been made by this Circuit to value the non-monetary contributions to the Circuit in monetary terms.

18. Capital commitments and contingent liabilities

There were no capital commitments or contingent liabilities at the year-end (2024 – nil)

19. Independent Examiner

Kind volunteer has performed the independent examination this year (2024 – fee £1,200).

The independent examiner has provided no other services during the year.

20. Financial Analysis

• 1 Circuit assessments 2 Grants received 3 Salaries and associated costs 4 Property Maintenance 5 Office expenses 6 Other outgoings 7 Fixed assets 8 Schedule of manses and investment property 9 Debtors and prepayments 10 Creditors accruals and income in advance 11 Central finance board and bank balances 12 Summary of fund movements 13 Analysis of net assets between funds

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Notes to the accounts (continued)

20/1 Circuit assessments

Church	General	Model Trust	Designated	Restricted	Total 2025	Total 2024
	Fund		funds	Funds
Belfairs	32,334				32,334	33,004
Benfleet	42,703				42,703	43,512
Canvey	18,735				18,735	19,611
Chalkwell Park	25,498				25,498	25,973
Fishermans	9,375				9,375	6,440
Hadleigh	18,626				18,626	16,936
Highlands	26,102				26,102	24,168
Hockley	14,718				14,718	20,024
Rayleigh	45,071				45,071	47,683
Rochford	18,759				18,759	19,164
Thorpe Bay	25,478				25,478	23,592
Thundersley	17,465				17,465	17,640
Trinity	26,500				26,500	19,700
Wesley	45,122				45,122	42,361
UMC	31,989				31,989	32,645
Total	398,475	0	0	0	398,475	392,453
20/2 Grants received
Description	General	Model Trust	Designated	Restricted	Total 2025	Total 2024
	Fund		funds	Funds
Experience Project				82,929	82,929	184,237
Charitable activities
Total	0	0	0	82,929	82,929	184,237
20/3 Salaries and associated costs
Description	General	Model Trust	Designated	Restricted	Total 2025	Total 2024
	Fund		funds	Funds
Stipends	191,340				191,390	165,407
Ministerial Support	0			36,001	36,001	47,916
National Ins / Levy	19,095				19,045	15,740
Pension	36,411				36,411	40,129
Project contractors	0			35,184	35,184	29,015
Admin Salary	30,083				30,083	20,633
Preachers Fees	1,081				1,081	1,550
Total	278,010	0	0	71,185	349,195	320,390
20/4 Expenditure on properties
Description	General	Model Trust	Designated	Restricted	Total 2025	Total 2024
	Fund		funds	Funds
Manse bills	12,399		4,012	0	16,411	22,354
Maintenance	23,734		2,424	812	26,970	73,655
Insurance	3,394		3,194	5,604	12,191	5,567
Total	39,527	0	9,630	6,416	55,573	104,005

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Notes to the accounts (continued)

20/5 Office expenses
Description	General	Model Trust	Designated		Restricted	Total 2025	Total 2024
	Fund			funds	Funds
General office	8,510				320	8,830	5,280
Telephones	1,409				625	2,034	1,339
Office premises	9,217			1,626	700	11,542	6,964
Total	19,136	0		1,626	1,645	22,406	13,583
20/6 Other Outgoings
Description	General	Model Trust	Designated		Restricted	Total 2025	Total 2024
	Fund			funds	Funds
Ministers’ travel	8,762					8,762	8,057
Professional Fees	1,500					1,500	3,117
Sundry	3,420	20			2,758	6,197	3,862
Total	13,682	20		0	2,758	16,459	15,037
20/7 Fixed Assets & Investment Property
Description		Manses		Investment		Total
				Property
Cost or Valuation
Balance as at 1 September 2024		1,892,500		350,000		2,242,500
Revaluation during 2025		700,000		200,000		900,000
Balance as at 31 August	2025	2,592,500		550,000		3,142,500
Net book value as at 31 August 2025		2,592,500		550,000		3,142,500
Net book value as at 31 August 2024		1,892,500		350,000		2,242,500

20/8 Schedule of Manses and Investment Property
	Type	Valuation
633, High Road, Benfleet	Manse	500,000
1, Oakview Close, Leigh-On-Sea	Manse	600,000
259, Eastwood Road, Rayleigh	Investment	550,000
	Property
33, Church Road, Shoeburyness	Manse	450,000
146, Gainsborough Drive, Westcliff-On-Sea	Manse	475,000
37, Ormonde Gardens, Leigh-On-Sea	Manse	550,000
Wesley Garage and Land	Manse	17,500
Total		3,142,500

A property gain of £900,000 to the unrestricted fund has been recorded in the year.

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Notes to the accounts (continued)

20/9 Debtors and Prepayments
Description	General	Model	Designated	Restricted		Total 2025		Total 2024
	Fund	Trust	funds		Funds
Debtors
Due from Churches	19,352						19,352	10,578
Other receivable	0						0	621
Prepayments
Stipend paid in advance	20,317						20,317	19,266
Other prepayment	1,203						1,203	988
	21,520	0	0		0		21,520	20,254
Total	40,872	0	0		0		40,872	31,453
20/10 Creditors, Accruals and Income in Advance
Description	General	Model	Designated		Restricted		Total	Total 2024
	Fund	Trust	funds		Funds		2025
Income in Advance
Assessment paid in advance	43,878						43,878	50,574
Creditors and Accruals
Property related	7,055				227		7,282	4,248
HMRC (lay pay)	3,619						3,619
Other / expenses	759						759	1,034
Total	55,272	0		0	227		55,499	56,066
20/11 Bank Balances
Account	General	Model	Designated		Restricted	Total 2025		Total 2024
	Fund	Trust	funds		Funds
TMCP Trustee Account	15	6,407			54		6,476	6,359
Central Finance Board	148,142		82,330		58,929		289,401	218,930
Co Op (formerly HSBC)	37,789				25,661		63,540	157,912
Total	186,036	6,407	82,330		84,643		383,201	383,201
20/12 Summary of Fund Movements
Fund	Balance	Income	Expenditure		Transfers		Gains	Balance
	31.08.24							31.08.25
General Fund	2,396,485	437,247	424,746		5,150		900,000	3,314,136
Model Trust Fund	6,290	296	180		0		0	6,407
Designated Funds:	48,100	0	20,000		(5,150)		0	22,950
1 Elm Road Fund
2 York Road Fund	66,722	3,386		0	0		0	70,107
3 Shoebury church	0	529	11,256		0		0	(10,727)
Total Unrestricted Funds	2,517,597	441,458	456,181		0		900,000	3,402,874
Experience Project	83,437	82,929	82,004		0		0	84,362
Rayleigh Road	54	0		0	0		0	54
Total Restricted	83,491	82,929	82,004		0		0	84,416
Total Funds	2,601,088	524,388	538,185		0		900,000	3,487,290

20/13 Analysis of Net Assets between Funds

This split is explicitly set out on the face of balance sheet.

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

APPENDIX I

Current Circuit Meeting Membership as at the date of this report

Ministers	Rev Peter Moorhouse (Superintendent)
	Rev Margaret Deans (Supernumerary)
	Rev Stephen Mayo
	Deacon Sarah McDowall
	Rev Agnes Sam
	Rev Heather Simmons
	Rev Zena Smith**
Circuit Stewards	Mrs Anne Briant
	Mr Ian Lowe**
	Mr Michael Spaull
Other Circuit Officers	Mrs Valerie Dobbin (Action for Children)
	Ms Judith Taylor (Safeguarding Officer)
	Miss Anne Lane (Connexional Funds Treasurer)
	Mrs Jane Fulford (Local Preachers’ Secretary)
	Mr Keith Norman** (Circuit Meeting Secretary)
Church Representatives
Belfairs	Mrs Tina Gowers
	Mrs Neeltje Charles
Benfleet	Mrs Diane Norton**
	Mrs Val Ryall**
Canvey Island	Mrs Catherine Turner
	Mrs Eva Hayes
Chalkwell Park	Mr Lawrence Ward
	Mrs Susan Allum

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025	TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Hadleigh	Miss Claire Gunn
	Mrs Judee Peterson
Highlands	Mr Donald Mayes
	Mr Steve Watson
	Mr William Frank Edmonds
Hockley	Mrs Muriel Pregnall
	Mr Patrick Smith
	Mrs Anne Sains
Fishermen’s ChapelMrs Sheila Smith
	Mr Roger Smith**
	Mr Paul Wornell
Rayleigh	VACANT
Rochford	Mrs Carole Glendening
	Mrs Heather Sims
	Mr Bruce Glendenning
Thorpe Bay	Mrs Angela Merenda
	Miss Margaret Poulter**
Thundersley	Mrs Linda King
Trinity	Mrs Viv Robson**
United MC	Mr Alan Sambridge
	Mrs Wendy Coombes
	Mr Robert Briant
Wesley	Mrs Gabrielle Greenway**
**	Indicates a Trustee serving in more than one capacity

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METHODIST CHURCH SOUTHEND AND LEIGH CIRCUIT

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

APPENDIX II

GLOSSARY OF TERMS

CFB:	Central Finance Board of the Methodist Church manages a Common Deposit
	Fund and a series of pooled investment funds for the Methodist Church in
	Great Britain and provides investment advice to those entities.
Church:	a group of members from fewer than 10 to more than 90
Circuit:	a group of Methodist Churches near each other, typically between 10 and 20
Circuit Meeting:	The trustees of the Circuit, most of whom are appointed by their local
	Churches and others by virtue of a role they undertake for the Circuit and/or
	their local Churches.
CLT	Circuit Leadership Team which comprises the Presbyters (Ministers) and
	pastors stationed within the Circuit, the Circuit Stewards and the Circuit
	Treasurers
CMTF:	Circuit Model Trust Fund
Connexion:	The Methodist Church in Great Britain which includes the Head Office at
	Methodist Church House, all Methodist Districts, Circuits and Churches in
	Great Britain.
Connexional Funds:	The designated and/or Restricted Funds held and administered by the
	Connexion in furtherance of its charitable and mission objectives.
District:	a group of contiguous Circuits, usually between 15 and 30
DAF:	District Advance Fund
FRS:	Financial reporting Standard
HMRC:	Her Majesty’s Revenue and Customs
Lay Employees:	Personnel employed by the Circuit on generally accepted commercial
	employment terms.
MMPS:	Methodist Ministers’ Pension Scheme
PASLEMC:	Pensions and Assurance Scheme for Lay Employees of the Methodist
	Church
Pensions Trust:	The Pensions Trust, the organisation though which the Circuit arranges a
	pension scheme for its Lay Employees
Presbyters	Probationer or Ordained Methodist Ministers (including the Superintendent)
	who have pastoral and administrative responsibility for the Churches within
	the Circuit
SOFA:	Statement of Financial Activities
SORP:	Statement of Recommended Practice
TMCP:	Trustees for Methodist Church Purposes, the legal owner and Custodian
	Trustee of all Methodist Model Trust property, including Legacies,
	Endowments and Accumulated Funds

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