REGISTERED CHAIUTY NUMBER: 1134254 Report ofihe Trusteos and nLigl Statthitnts for the Y¢gr Ended 31 AHgu5t 2025 ror Calderdxle M¢thodlst Clrcult KJA Kilttcr Johnson Lxd (Statutory Auditots) Wo(Kliand Hou¥ Woodland Park Blf0rd RoAd Cieckheaion BD196BW
Cglderdait M¢thodl$t Circult Contents of the Fltt•llclwl St&teEllellts for the Year Etyde 31 Augwst 202S Pg¢ Report of the'frusteeg Repl of the Tmd¢peTrdent Attdltor5 St4tement of Flll&ttclAI Activliies Baltsllee Sb¢et 10 Cgllk Flow Statemenl Note$ to the Cash SttÈm¢nt 12 P4otes to th¢ FJn8n¢ial Statemtnts 13 to 22 D¢tailed Sta*ement of FlnAnelAt A¢tlvltit5 23 to 24
C8lderdale Methodisl Clreuit Report tsf the Tru5tets ffir thE YEar Ended 31 August 2025 The liU¥tets preyehi Ihcir r¢porl willi Ili¢ rt113nLial slatcmeiil% of (hc chArity fo the y&ir ¢lldd 31 August 2025. The tn]stees have adopted the provisioiis of Accounting ad Reportin¥ by Charilies.. Statement of RecoiLimend¢d PraGlicc applicable lo ¢hatities PFeparingi their aEcowit8 in accordance iyiili th¢ Fin2t)cial R¢poriiThg Slandard Hpplicable in thc UK and Republic of ir¢land IFRS 1021 (efteciive l January 20191. OBcTIVEs AND ACTIVITIES Alins orgaiils%tio The CilLuiI'S niission 51gtemenl is 'Seeing wlial God 15 doing in Calderdalc and joining irt.. To fulfil Iliis vision ourJnissÈort ptiorities are.. Enabling. resoiircin¥ and 5llPPOrtÈtgouT churche5 in the loca5 mtssiott of loving God and tlJeirneighboiJr8. Facililalsig our chuTcht5 in dOig togethtr as & circuit 5u¢h tnissioll as is bcsi done josnily. Encourawng eycry inellibcr of each ¢huith to be a faitbful disciplc olchrist iti ¢ILC world. NuTluring and protIng tlie Chii$tiAn faiib ill CAiderdal¢ in partn¢iship with otb¢rs wherever posÈible. Pvbllt l)tnefit We confirtn Ihe Iruslees have had regard lo th¢ Charity Commission's guidance on publicbentfil. Tho charity Obje1 is 0 act as a resource provid¢rwitbtn the area 8Tound Cald¢rdale for th¢ Mdhodi$t Chur¢h'. Tbc purposes of the Melh¢)di8t Church are ond shall b¢ deemed to have been sÉIict the Dale ofunion the advancement of.. al Th6 ChrisliaTh fyith in accordanc¢ with the doctrinyl $landard5 disciplillc of Th¢ Methodist Church. bl Any tliaiilAbl¢ purpose for th¢ titn6 being of Conncxional. DiÈlricl, CircuiL local or oiliei OfEani58tion of Thc M¢thodist Chiirch. ¢} AThy rh8ritsble piirpose for thc tim¢ b¢tn8 of any society or In3tilulion subsidiary or ancillary to Th¢ Methodid Church- dl Any piirpos¢ for the time being ofany charity being a charity Subsidiary or ancillary to The M¢tliedi8t Church Th¢ orgèrtisaiion and resourcing of irgular piiblic E¢lg of worship op¢n tts membcvs of the church and non members Blikc. The Icxliing of Chrislianily througli s¢rmoN$, ¢(>urs¢8 and small rOUps. The Fesoui'Ling of pastoral wurk inGliidin8 V15jtikg ilie sick and hele21 ved. TakinK rcli¥ioiis ass¢thblies in Incal £chools. Promotion vf CIITislianity through Ilic staging uf ttvcnt5 xe]wiccs. Provis0 of chaplgincy servsces lo the local iirtivers5ty oihcr instilutioiis. AcHIEmENTs AND PERFORMANCE Chari¢¥ble BCtlvitle¥ The circuit poli¢y document is revicwcd annually ai the Marrh ¢iiruit metiing and updated 1$ r7red to Ecflcct Ihc cent siructur¢ and Bspitations of th# circuit. Foi the last 12 Inontlis the Circuit has been operatinB wilh 4 presb)rferg, with the siipport of 3 lay workers. IL 15 anlieipat¢d thai rhis will b¢ th¢ stsat¢gy going forward. lThe Circiiil continues to move iowards a cluster Jnodcl, where a small numbcr of chiiTch£5 work Ore clo¥¢ly tOther shariiig TE¥ources, mi8sion, dmintstralion otc. Our n)odcl 11&5 4 c]SterS. Each cluslei Ivill dtvelop iheii. slratsgy foi movinE forward. It n)thy lead lo one coinbincd thllrc opeialingv on tnullipl¢ sit¢s 111 eacli of th¢ ¢lu8teTS. FINANCIAL REVIEW Rtserve5 policy Th¢ R¢[V¢S Policy forihe Ctrcuil is lo hold minimuni working CRpilal equival¢nl lo 3 mtsih5' 8v¢rdge expcndituie. This should be SU1cl¢Dt to IllBet iinforesceii item of Tnajor expcndilure on mans¢s l or to bF Jble 10 coDIiiiii4 in the short I¢Ttn, fvnding planned aetivilies iN the event of Rt]y inability 10 ra13¢ Ihe full CÉr¢uil Lss¢%smcnt from chJTch¢5. Addiltonally, to incliide any ainount% authorised. biit iiol y¢t SP¢tit, for specific Circiiit projrets. BTants for building 5¢hemes, aijd gr4n15 for iiidividii?I thurch inission projects,
CRldcrdAle Melhodiyt Circult Report of tlie Trustees for tl* YeAr fi iid¢d 31 Au8llSt 202S rilNANCIAL REVIEW Income trends Circuit iiieome 1% primarily drawll from the assess1 paid by the circuit chwche8. Thi5 855e5Stnent coMe is irt¢]Eas¢ of 8.75Q/o on the pr¢vious year. This yclr wc hav¢ r¢c¢ivd exceptional incoJn¢ of£l,104.144 from the %ale of thre¢ Teduiid8llt church buildillgs. CPF l¢vies lotalling £369,658 w¢re paid lo Trusttts for Melhudist Church Putyoses ITMCP) frojn IhTS incom4 Js is reqlre. Expendlture trond$ The nuiTTrber uf PF¢sbyters durink Ibe year raT]llined HI 4. 111¢ nuinbeT of ILiworkets wfys 7 (previous YCBT 7} includiijg a new property offic¢T ¥ppoinied in Moy 2025. Slip¢nd exndItre has incTe8scd ewLli financial y¢ar in line with Gonf¢r¢nce approved incre8se& and lotal s&loriEs paid alsL> r¢fl¢ct changr¥ to siLff and working ho ei¢. Grant i?aymenis to 8UPPOrt lo¢il ¢huT¢h¢5 and projects reduced following a significant graThl itt th¢ pviouS year. 17Yo olexptjiditure of the G¢n¢ral bund is the Circwl ¢ontTibulion lo Ibe District aod Cotln¢xio, of which a siwiificani part is Used to fvnd the workof the widcrM¢lhodist Church. A new Jjjanse was pur¢h45td, at a ¢051 of £393,781 prior to the gnival of a new $byter. Following tbe depamire of two prevsous prcsbyteLS at the year end. two rwns¢ will be sold as it is felt thai tb¢y are not up to Standard. The aitn 1$ to have 4 maJJse$ BOiTL8 ferward. hlll2nce5 A5 #t 31 Aug11 2025 ioial llDrtstTi¢led J)ct current assets WEte £762,398 which consisis of £394.840 wiilJiD Ihc gcncial fvnd, 8iwinLF appfoKltt]alely 10 nwnth4 cover for expenditllre. The balancing aOutht within total unreslrict¥d nel a$sel$ includ CiTcuiI odcl trust aceount aniouotirt¥ to £367.558. Tangible fixed ass¢ts tolBlled £2,60Q274, the valu¢ of 6 man5cs. Other restricted fiu amouiii 10 £15,863 Endovnnent fiJJJd$ total £28.774. Th¢ tol81 circuit fiinds are tb¢wforc £3,413,309. Plhns ffjr 2025126 Circuit financial plans for th¢ wining year are bas¢d havinE 4 ordaioed staff, supportcd by 3 lay 6wloy¢e5 plus 2 admioistration po8iiiolls. 2 H¢iitsg¢ workers and th¢ new Pn)perty Offir with anticipal¢d Cost ot. livirtg Stipend increaBes. All Illy Ètaff work part tiinc. A8 eosts conlinuc to T15< Èt 15 exp¢cted IhJt cliuT¢h assessmtnis will Gontinue lo increasc. bui we &re mindful thai this bui(kn is not susiainabl¢. WE contiiiue to GxploTe aiid develop ourchiirch clusiers hoping Ihal Ihey will Irad ¢0 a more cost-effeciive $itucture, but morc irnportaoÉly dcveltrp othi mis5joiI Ihmugh closer worki7]u logeihti.. STRUCTURE, GOVERNANCE AND MANACEMEf4T Coverning document The chaj-ity is trlled by its governing documejit, a dccd of tntst and constitthes an unincorporated Chlty. The 8OV¢rni08 doGum¢nt for Ihc CrQuIt is the Dced Df Union IIY32) Ènd M¢thDdi8t Church Aci11976} Rcerultment appolntment of new trnstees A rdHgL ufLTuidHIiLe piodiied by Methodist Connexion lo support the effe¢tive nNiniiig of the Ca]t. 4kcifJcally the lcaflel 'Th Rol¢ of a TTU5teB in Th¢ Methodist Church, i8 8iven 10 011 neiv Circuit m¢cting membct5 as inductioTÈ io their role a8 lrnslees. Or¥gnisational struetllrt Derailcd governance att4ngemmts ar¢ 4)uilincd ivithin th¢ Contstilutional Praclice and Di¥cipline of the Methodist Church by order of Ibe 2tlliuJl ¢onf¢th¢¢ ICPD). Pour CirGuit M¢¢tings held e8ch year to d&scuss matt¢rs riating lo circuLI 2CIIVi(ies. D&y to dtty J)anag¢meni of the Circuit is undcrtAken by Iho Cirruit L¢ud¢Thhip Tethlln alojjg w2th th¢ Circuit Slcw&rds Mcciing, dj LoLal Preachei3 t7Leeiing, the Circiiil Finan¢¢ dnd PTopErty Comiiiittees 8nd the Circuit managneI Commillee. Relwted partles The Ctiiuit l5 part of th¢ YoLk6hirc West District and is &lso aceowii8ble kn th¢ Methodist Confer¢tr¢¢. The fellowiii¥ Methodi$t ChurGh¢s ar¢ liuk to th¢ circuit.. Bethesda, Blacksbaw H¢&d, Boothtown & Southowraiw Biigbous¢ Ccnlrdl, Christ ChlliLlI LEP, Clifton, Cr05s Hi115, H¢bden Royd. Hcpionslall, Highgale, Illingworth Movr, Mounl Zion, Soulligat4 St Andtew'$, Si, M8tth¢Ws LEP. St. Paul's, Siojes Todinorden.
Calderdslc Methodist CITCU&t Rtporl of the Trustees for Year Elldod 31 August 2025 STRuCIlIR. COVERNANCCI AND MANACEIMENT Rlbk managtmenl Tlio trusl¢es have a duty lo iderttify and TeVlCW the risks to which th¢ thaiity 15 exposed and to ensEIT¢ appiopriale conirol8 ar¢ in place lo yrovide TeasDnablc assDrattte aBaill%l fr&ud atKi error. The inajor iiyks have been identificd attd recordcd by the Cir¢uit FiNnG¢ 2nd Property CommEtt¢¢ wth protS1on&[ advitt aken 8s Ttqdired. Tliere is ¥ reLwlar %nnuAI Teview proc&ss undertaken Jnd rEcoiYF¢d. 1rtc0 and Expertdilu is beittg Moiiilored it> loial and is comp4r¢d wil11 the apprTrved annu21 budg6t on a rcgulaT bas lo dele trcnds as parl of tli¢ risk n)an&gernciil Proc io avoid unfort5ll calls oll reserv&8. Every pwsoii 118s a value and digttily wliich coines directly frotn the creatiOÈL of Malt alld ten1C sn God's own image and lik¢tJess. Cliiislians see thi8 polcntiol ks thlfJll¢d by God's LE-tFeaiiort of us in C1J51. knnon8 Dihei. things this inwlie5 a duly to value all people asbeRTing the imag¢ Dr God and therefore lo proieci ill7 from litTh. Mcihodist Conncxional PTa£licc ouilines cominilm¢JJ¢ 10 Ihe folloiving priiiciples., the carg and nurtvie of, alld r¢5pectful pastoral tnini51ry with, 411 childTr yQUrtg people Mnd adults the safeguarding and proteclion of all ¢hildren. young people and i(lulls wh¢n they are vuliierable IhE e5tablisliing of .afe. ¢aTing rommunili&s which provide a loving ¢iivironment where th¢re is infomkd viEtlanc¢ a¥ to the dangers of abuB¢. We ivill ¢arefvlly s¢lecl and train all those ivith any rc5ponstbility withill lh¢ Chr¢kn. line wilh Sllfer RccDiiimcnl principles. iThcludingtheu5e of ¢riinit)al Tetords disclostties and regSt[ali0rt with the relevant v¢tting and baiTing schemG£. We will rwvnd wiihout delay to every complainl made which suggests Ihal an adult. child oryouttg may have been harmcd, wopeTaiing iviih tli¢ police local aiilhority in drty inve51igativn. - Wc will seek to work witk aijyone who has suff¢iEd abuse, developing them an appropriate mit)istry of infomjed pastOTal car¢. W¢ will seek lo challeLge any abuse of POW¢L', ¢$pecially by anyoJ¢ in a poxilion of tFU5L. W¢ will 5#ek tD offer pastoral cRre and siipporl, tncludiiig UpeiS1UI1 aiid referral lo Ihc proper avtliorilies, IEI aiiy incmbey of oiir chilb coinmiinity knoivn lo Iv¢ offended agaiiisl R child, yoiing petson or vulnernble adyli, In Ejll tl1¢5¢ pritsciples we will follow kLiiglationJ ¥uidan¢e and recogn15cd good PlA¢tice The Cald¢rdale Cir¢llii comniits Iilelf to ¢nsuTing the implcm¢htation of Q>niiexion31 Safeguarding Policy," governm¢ni legislation. guidance 8af¢ PFartic¢ itsthe ciiruil and tlic churches. Tlie Calderd&l¢ Cir11¢ cottmiis itself to tbe provision of support, advice thTinitkg for and ordained p¢oplc that will ellsiiT< peoplc are clear confident about tlieii roles and respon%ibilit1¢5 sn sattgiwrding and proinoting th¢ welfare of childTBn lliid adults who tnay br lItt¢rabl¢. REIFERENCE ANI) ADMINisfiL4TIVE DlITAtLS R¢¥i%tertd Cl)aFIty numbei. 1134254 CIO Sl Paufs Methodist Church Tower Hill Soiverby Yiidge IIX6 2FQ
C#ld¢rd#le M¢thodist Cirrult Report of tlie Tru5tee5 for the Year Ended 31 August 2025 Tru5tetS Rcverelld N Biggur ChHiip¢fSOTkl SupctilltBnd6nt Minister lappoillt¢d 26.8.251 Mrs P H&les Secretary P Markham lull IL81 of Tn]stee8 In the perlod aDd ftt the Approval date Ashvood Pxtricia B&iley Lindg BiggJaT Nick Bowd¢n Jill Booih Pam Bowcn Graydc BraiTh¢ L&ura BriE8S David Briggs Hilaiy Butl¢i' Geoff ChEkaviio Godfr¢y Clark Janel Coupe Margaret Cole Micbelle Dav¢ttport Lesley Dob80n Ali80ll EdmoDd$oTh Gl¢nda Fcrguson Tom Fryws Helell Grtenwood Arline Halcs Pamcla FIardy Ang¢la Holmcs Juhn Holme8 Richard Heailicoai K%tliie Hellowell Angela Heward Val Hoodlass Sheila HiTrbbard Rita Iredale Keith Key Judith Keni Grsliam Kidd Gi1Si9rt Le¢5 Cgli Lupioii Lyorte Lllpton Pippa Markham Paul Mitchell Andr¢w MilLhell Elaine uore Margaret Morling Totty Miillin Leah Niclioll M&chael Nomwiion David Parratt Sieve Patcheli Elirab¢¢h Peith Mi¢h¢ll¢ Pool¢ Gill Rcvill J&llcl Seville John Savill¢ Ruih Scull l.Idtry Sliaw CIiTEsIiD¢ Shillito GKgg Smilli Andr¢w Smiili Gr&lwii Smith Judith Slirrat Georgie
Caldcrdalc Meth(Kli&l Circuit Report of tlie Trustees Ir tlie Yollr giidtd 31 August 21125 Story Debbie T¢sLTue Dawn Tolsoii CIiTi Tol%on Weiidy Town PAtrÈcia TOSend Malthcw Tuinci. GeolTrey Whitaker JonailiÈii Whileley Margarei Widdop Joaii Wild Kcre Wilkinn Simonc Yoiiiig Bob Young Denisc Young Philip R¢slgiihti•Ns dllrAJig tlie pcrfod Atkin$ Vicioria Ciarside14eidi Kcnnard David Milch¢ll AIiEOiI Munday Rogei. Sli¢rwood Colift Sheiwood Diann¢ Audltors KIA Kilner Johnson Lid Isiatulory AuditoTsl Woodlartd House Woodland Park Ilradford Road Cleckhcalon BD196BW EVENTS SINCE THE END OF THE YEAR Intormaliott relating to ¢vents since the ciid of the year is given in the notes 10 Ihe fin8Eicial 51at¢m¢DIs. .STA'fEMENT OF I"RVSTXE8' RESPONSIBILITIES Tlie Injslees gre rL"spunsiblc foi. prepaTiiig the Repnrl of the Ttustees and the finartcial sialem¢nts iii ac¢nrdthttce with #ppl%Ltble laiv nd UnÈie41 Kingdoni A¢cotsnlI8 Slandgrds Iurtiied Kingthbin Gcncrally Acceptcd Accounting Praclicel. Chai'ily lalv I'equires the ITU51eUS lo pr¢parc fin&ncial $tal71¢tS foF each fJnaiJcial ycar_ Under tliai lasv, the Inislces httve elected to ptep4te the FmanciHI statENncnts lrt accordance iwih Uttiied KillgdoTrTr G¢iiwally Accepted Accounlin¥ Praciice (United Kingdom Aecounliiig Standards and appliGabl¢ lawl. Under charity law the Inisrees Lnllst not approve the finAncial stsiemcjiis unl¢56 ¢hcy #re sali8fi¢d that ihey v6 a true and foir viV of th¢ $late of affairs of Ibe ch&Tiry and of Ihc in¢omiLg resourccs aDd application olJ'e80uwc¥. iDcludinE the incoffl¢ Rnd ¢xpeJJditur¢, of the clwsty for thatperiod. Tn pirparing tliosc fJDancial 51atetnents, the liiislees are Icquire(t lo select suitable accoullting policy¢5 and then apply them consistently ob8crvc th¢ m¢thods and principles in the Charitics SORP: mak¢ jiid8eiiients and e$tiiMaies Iliat are Lrasonkible aiid plden1' S1¢ wtieiher applicable aCL'ounliii¥ slandaTds lia bcen folloived, subjcct tD any niateii&l depaY¢urcs disclosed and Cxplained in the financial sialeDI¢ii1S' prepure the fiiiaiicial stht¢mctsts on the going wn¢cm ba$t% ullless it 15 inoppfopTiatc to prcsutt thBt the charity w511 eoiitinuc in busines8. The tTuslee5 aT¢ respon5iblc for keeping propcr accounting re¢ords which disclose with rcasonablc awit¥acy ai any til¢ the financial puiitioii vf Ihe churiiy and tfi enahle theill to ettsvrc t]ial the finllncial siaremeiils COTnply with the Cliarities Aci 2011 and Ilie ChaTity {AGcoiints and Reports) Re£kil&hons 2008. Th¢y 9TC al&0 respojisiblc for Siifeguarding i&¢ assels of Ilie charity and lienr¢ fDr Isking rSunable stcps for the PTcv¢ntioTh Aiid dctcclioii of fraiid Jnd uther irregiilariti¢5.
C#ld¢rdale M¢thvdlst Cirtult Report of tlie Trustees for th¢ Enthd 31 Au¥¥$t 2025 I I lo Approv¢d by ord¢r of Ihc board of IFusl¢e5 OD...,.,......................,..........,..... and signed ort ils behalf by., Revereknd N ggar- Truylee
Report ol Ilic lTrilcpcnd¢nt AdItOrS to the Truslcos of C¥lderdalE MtfhodI5l Circuit OpiDinn Wr have &iiditcd the finaThtial slalemcnls of Caldcrdal¢ Melhodisl Lirciiil {Ili¢ '¢liaTiIII fvr thc year ended 31 Augll 2025 ivhrch c()Inprise tlie Slatemelll of FiTEallGi81 Actrvitie%. Ilie Balance Shccl, the Ca&li fioiv Sldteillent èlld notc5 lo Ilie fjnancial slatBmenl%, inrludiiig a siiinmary of sigiiificatti accountiiig policies. Tlie fJnaii¢ial reporliiig franW01-k that has b¢en applied iii (heir preparatlDn i% appliGable law aiid Ullitcd Kingdoin Accounting Standards Iunitcd Kingdom Generdlly Acc¢pt¢d Arcountin¥Pia¢tsc¢). In our opitiiott Ibe financial 8litement&: give li lrnc and fair view of th¢ %iate of the charity's affRiTS a5 at 31 Au8USt 2025 allil of its incomllJ2 resourccs ad application of Irsouyces, for the r then cnd¢d,' have properly prepared in accordance with Uiiilvd Kiiigdoni G¢Derally AGwt¢d ACCotillB PiwtiK,' gnd have been prepaTed iii accordanc¢ wiih tlie requir2mcnl% of th# Cthsrit1¢5 A¢1 20LI. Basis for nplnlo Wc Condlied our Audit ift acwrdance wilh Ii)lernalioiial Stand&rdE on Auditing IUKI IISAS (UK}} #ttd applicabl¢ lw. Oiir rL¥ponsibiliti¢% under those standard$ are fuithor d¢scribed in the Auditorg, r¢5pon8ibiliticg for Ilie aiidil of Ihc fitlartcial Stateme15 swlion of oiir repori. We &re indepcrtdent ofthe cljarity in accordance with tile eihical requiTEnienl% that are relevant to ollr audit or Ihc financial 5tal¢n)ciiis in the UK. includiiig the FRCS Ethical Slandard. we have fuifklled our oih¢i- Etbt¢al iesponsibilitieg iii accoTdaikt¢ wilh Ihc8¢ rcquiieillents. We belicvc that th¢ gud51 ¢videLi¢e Ive obtained is suificielll &iid appTopriuie to provide basis foi. Qui opinion. Conelusifjn5 rplatlng tv guffiiig concern In Hudsling Ilie rttt&nci81 stalcm¢nts, we have concluded IhRI the Itugiets, of lh¢ going ¢otscem basts of accouTtlin8 ill the prBparaiion of Ihe financial slalcirtciils 18 appropriate. Based on thc WOTk we have perfornied, w¢ hllve not idettlified llny mateTial iillcerthinlies relating to ¢venis or ¢onditlOTJ5 Ihal, individually or collectively, iiiay casÉ significant doubt on the ch81ity'.% abilily to continu¢ 8s a going Concei for a tKI'iod of ai leasl hvelve nnthS fromwhert the financial 51at¢ment5 ar¢ outhorised for tssue. Our TespoIEsibiliiies and the responsibilities of the InFSte¢$ with respect to goillg ¢oncern arc dcscribed the i¢l¢vant section5 of this T¢PQrt. Olhor matlei3 Ia linc M'irh ISA IUK) 710 P&rakraph 14. we %l&l¢ Ihe faci that tht correponding figureg were unaudited. WE havc prrformcd audit prLxedurc5 to obiairt suificient appropriate oudil evidence that the opening balanccs do rtol contain rn*s5181emen15 rhat mJl¢r£ally Irect Ilie current period's financial Sl4lttn?¢nts. othcr iThfornLlItIo The Iru8l¢es ar¢ ir%potssible foi the Olher infotmalion. The othcr infwtnation comprises lh¢ infornmtion Itluded in the AnDual Report, other th¢ finwjcial ststemenls ¥nd (r Rtporl E¥f th¢ Indepejthent Auditois tliereox. Our upinion on the finatscial starcrncnls Iloes nol ¢Dv¢r ihc oilJ¢i inforination artd, except to Ilje extent oth¢TWiSB explicitly stated irt OUT report, ws dn Jioi expre&s ally (orm of Assurance L4)nclusioll thcreon. L'onnection ivilh our alidit of tlie ftnanttial SlL1teJnenls, our respoJy5ibilily is lo read Ilie other infotm21ion lind, in doin¥ w. consider whctlitr th¢ olli¢T infonnation 15 mat¢i'ially itteonsisieni willi ihc ffinanoial statements or our knowledge tsbiaincd in the aiidit or otherwise appeil TS lo be niat¢ri¥lly misstated. If we idcnlify such nTd(erici1 inconsist¢ncic5 or appa]'ent Jnalerial nii551at¢mcnis. we are required to dtterrninc whcther this giv¢s T1 to a tllaterial misstat¢rnent in the firtartcial slatemcnt5 themselves. If. based on thc wotk we have pcifoiyned, w¢ coiiclttde that Ihere is a n]Aieri21 missraiemcnl ofthis oih¢i' informatio ive are irquired io Tcporl that fact. We have Tiotliing lu report in this regaTd. Matters on which we &re r(ulre to report by exeeptlo We liuve nothing to repi)rl in TespcLI of the following m<ets where the Cliaritie5 (Accounts and Reports) ReglatiOnS 200 requires us to repoit to yoll if, in iTruropinion'. the iftfoÈThalton given in Ilie Report ofih¢ Twstee5 i$ illconsi81ent in 8ny iiL4lerial sPrLI witb lh¢ finHncial siatements. or sufficieiit gr¢ounting records have not bccii ktpl.. oi. the fiiiancial sialements are nol in agrecm¢nl with the accountiiig Fccords and rcmrns. or we hav¢ tjol IEceÉved all Ihe tllforrt)ation alld ¢xplkllatitsllÈ we I'eqiiire for OUT audit. R¢5ponsibilltie8 of ti'ustEES As explained niore fi]Ily ill the Slatemenl of Tru51ees' ReNpiin8ibilili¢s. the Itusiees are responsible for Ihe pteparalion of Ilic financial slatEJiients which giY¢ a trlke uiid fair vieiv, alld for such intel1 cojitrol es tlie ttiiÈiees determine is n¢crs5ary to Bnable Ilie prcpar&lion of finfjiicial atneI% that are free froin material mi5sl8lcment, Ivhethcr due to fraud orermr. Iii prepBring (hc fiiiancial $iaietntiiis. the tiU51Ees T¢410115iblc ftsi. asse55ing ihe chthiily's abiliiy to collIEn¢ as a 80ing Conc.11, discIosiKg, a5 appli¢able, matteTS related 10 going LonceTJJ aiid using tlie going coxcem basi5 of accounlins uiJles8 the Iru51e¢s ¢iilier inlertd to liquidalc the chgrity or lo lease opci?t10115, QT have no tcali%li¢ altcmative biit lo do so.
Rtport ol tlie Indcp¢nd¢tht Audltors to tlie Truste of Cald¢rdlt Methodist Circuit Our reOnSIbIlItIeS for the •udlt of the 17nY4ntial stat¢mtnt$ Wt huvc be¢ii &PPQiDled a8 audiiors und¢r S¢clion 144 of Ilje Charit>¢s Aci 2011 and reyTrrt in accordanc¢ with the Act and rclcyanl regulations madc or liaving ¢ff¢cl Ihereunder. Our objective8 are to obtain reasonable a58urgnc¢ about wh¢thcr the finall¢ial statellnIS as a whole aT¢ fr¢¢ from material misstatement. whether duc to fraud QT etror. and to issue a Report of the Indepcndcnt Auditors that illcludcg opinion. Reasonabl¢ assuranre is a higb level of 95511Tun¢e. but is Jjot a gu3r8nt¢e thMI audit conduclcd in )cwrddnc¢ with ISA8 {UKI will always delect a material misstatetneTht when it ¢xists. Misstatemertts can aTkqC fron) fraud or error and are considcrcd malciial if. ittdividually or in the #ggregatc. ttley could t¢asonably be ¢xp¢¢ted to influence the econoiDiG d¢cisions of users taken on the basis of these financial 51al¥ments. The exÉ¢nt to wlLich our proceduTE5 &Te capable o(deteing irregul8rities, including ft8ud is d¢iailed b¢low'. While planning audit. w¢ h)ve enquired of nianagetn¢nl attd those charged with govemance around any actual or potential litigation and claim5 agaitssi the company foT non-compliattce with 5pe¢ific laws 2nd regulations. 711¢ 5atnB ha5 been done in rcspect of any instartees of fraud or itT¢gularities. The reBpoD$e5 Tcceived have been Cott1¢ated with the engagement t¢am at the plajjnirtg 51a¥e. We have not been infornied of any spKific laws or irgulatory related issues that could Tnaterially impuct the flnancial slatem¢nts in additio[ 10 Iliis. there hgs been no susp¢cl¢d fraud or irrcgularilies reported 10 u8. Whil¢ planning our audit the engagement partn¢r selected appropriat¢ly ttairted staff to be engaged in th¢ audit and the team are allocated based tsrt iheir cotnp¢l¢nce and capabilili¢s. The audit WOTk undertaken is a 5ub$iattlive work based 8udii approach, rew¢wn¥ to source docunwntation where 4PPTOPriÉle and includes a revicw and WEdkihrough of tbt systems which manageffi¢nl hav¢ pul in placc. These tf5ts 8re directional. Therefore, they are de55gned in a way to tnsximi&e adi1 effccliv¢ness bnd the possible id¢ntifi¢aiion of aJJy maierial fraud, Irgl[SIle$, or iDStance8 of Systems aod procedure breaehe5. Our ttslirtg did not identify any i$su¢$ thai require addtlion81 r¢portin Thcsc le81s and other areas of Dur audit work are d¢signed tu enhance our ability to delect caxe5 of material fraud and certllirt I¢glaTi(ltg. l( Should be noitd that our audit ig carried out using a mlllcrial based approach alld IbeTefure dots ttol test every Irbnsaction. Hs %uch it would not deiccl all instances of itregularilies and 5p¢Gifically fraud which is inherently tlloi¥ dilTi¢uli 10 detwl. A fijrthcr description of OUT re5ponsibililies for the audit of the financial stalem¢nt5 15 lo¢ated on the Financial Reportin¥ Council's wcb8Lt¢ al www.frc.org.uklauditorsrcsponsibilili¢5. This description fom]s part of our Report of th¢ Independ¢rti Auditors. Use of r¢port This report 1% made solely to the chariiys Irustee8. as a bodyy in accordaiice with Part 4 of the Charities (Account5 ond Reports) Regulations 2008. Our audit work has b¢¢n ulldertsken so Ihal w¢ might slate to Ihe charity's truste¢% thos¢ tnallcr& wc are rcqiiired io 51ale lo them in dudilors. report and for tto oiher putpose. To Ihc fvllest extent p¢ttniiied by law. we do not arc¢pl or asgiim¢ T¢5pollsibiliiy to anyone other IhatL thE Ghority and Ihe charity's tnJ51ees as a bodyj for our audil work. lor ihis r¢pDrt, or for th opinions we have foTmed. KJA Kiitler JolJrt8on Lid {Statutory Audiiorsl Woodland Hvuse Woodlaiid Park Brgdfurd Road Cl¢ckhea¢on BD196BW Dale..
C#lderdale MEtkodt51 Cyrcult Slatcment thf Flnaocisl AclivitRQS fDr fhe YtAr Ci nded 31 Au¢u¥t 2U25 2025 I'otal runds 2024 Total funds Unrestriettd (ndS Re5trlcttd funds Endowment ttd Note5 INCOME AND ENDOWMENTS FROM Incotllc from as5¢55mcnis 457,000 457,000 420.214 Inveslin¢nl incom¢ Othei- incoine 56,663 ,106,842 724 57,387 1,1116,842 30.421 135,593 Totol 1,620,505 724 L.621,229 586.228 EXPENDITURE ON Ra15ing fund5 liaising donations and legacies Charitgble ¥cdvltlES Grants and donations Di51ricl a5%esstncnl and Icvy SalaL'i¢S and a840cialed cost5 Officc ¢xpcn.%£s Olh¢r oul8Olllgs Pruperry maintenance Conll¢xional a5se$sment &Lid mdel IrLJSI Icvy 31,648 18,007 294.538 11,899 6U.215 129,822 31.648 18,007 294.538 11.899 60,215 129,822 122,500 18,607 283.316 10.674 59,828 55,991 439.170 49 439.219 99,833 Oilicr 327 985,299 49 985.348 651.076 Net gaiDS on inveslTri¢nls 660 600 NET IP4COME]{CIXPENDITURE} 635,206 675 660 036,541 {64,8481 RECONCILIATIOF4 OF Fuf4DS Tolgl fimds brought forw8Td 2.733,466 15.188 28,114 2.776.768 2.841.616 TOTAL Fuf4DS CARRIED FORWARD 3.368.672 15,863 28,774 3.413,309 2,776.768 Thc not¢g ftsrm pari of thes¢ fmanGi&l staieinettls
Calderdale M¢thodi¥t Cireult Balance She¢t 31 Augvst 21b2S 21125 Tot•l 2024 Total rund5 Uttrestyicted fund5 Restrleted KDdo)vrnetrt fthrtd Noles FED ASSET& 1'atLgible t¥5¢ts ivcstin¢llts 2,606,274 2,606.274 28.774 2212.493 28,114 12 28.774 2,606,274 28.774 2.635.Q48 2240,607 CURRENT ASSET.8 D¢bturs Investments Cugh 81 Li4nk 13 14 17.409 367,558 612.865 17,409 383,421 612.865 35,186 111,454 634,425 15.863 997,832 15,863 1,013.695 781,065 CREDITORS AniaiinL% falling due within one ye•r 15 (149.1081 {149,IL181 {156,7391 NET CURRENT ASSETS 848,724 15,863 864,587 624.326 TOq'AL ASSETS LESS CURRENT LIABILITIES 3.454,998 15,863 28.774 3,499,635 2.864,933 PROVISIONS FOR LIABILITIES 16 (86.326) 186.326) 188,165) NET ASSETS 3.368,672 15,863 28.774 3,41J,309 2.776,768 FUNDS Unrcstrictcd fuDds Rt&hi¢ted ful$ Endown]ent fullds 17 3,368,672 15,863 28,774 2.733,466 15,188 28.114 TOTAL fiUNDS 3,413,309 2,776,768 The fllwciAI statements We aPPT0v by the Boaril of TIu5t¢ES Hnd authorised for issue 00 . l! )0 signed on it5 behalf by= Bnd were N Biggar- Trllsie¢ P¥vkn., P Hales. 1 w¥¢ P Markliom- Trustee Th¢ not¢5 fortn part of these titkdttcial $¢atel1n1S ID
C¥lderd#le M¢tltodfi81 Clrcult Cih FIDW Statein¢nt ror th¢ Ytir Ended 31 Agust 21bts 2025 2024 N(btts Cgyh llows froin operAting aetSviticg C3sli gtiJei'gt¢d Itom operali011s 1459,956) 595,455 Nel cash (used inllptovtded by operating activities (459,9561 595.455 Casli flThws Inytstillg acfivltles Puychasc of iatt8ible fixed a&sBIS Salc of tsJ)gibl¢ fixed 2S8els Siile of fixed asscl investments Movemrtti on current invcstmenls 1793,781) 1,104,144 1562.493) 24,821 (271.967} Nei cash provided byllused inl investing activitie¥ 438,396 1537.6721 C&5h flows I'rfjrn fLlilllitliJg %ttiwlte5 liicotn¢ KLiiribiilabl¢ ¢0 rydowt)7cnt 2,462 Net ush piY>vided by fJnBncing aclivittes 2.462 Ch&Dge In cs&h co$11 equivalents Ikl the reportirtg perlod Cash artd ¢Ash equlY*lents at the htglnnlTb¥ of the reporling period (21,5601 60,245 634.425 574,180 Csgh tEtsh e4ulvaleMts It the end of the reporti¥ perlod 612,865 634,425 The ngtes form part ot'lhe%e finallcial slateJii¢nts
Calderdale Methodist Cii'cuit Not¢iS to Ihe Chsh Flow Stfitemellt for the Yeir Ended JI Au¥wt 2025 RLCONeiLIATION Oil NET INCOMEI{EXPENDI'fuREI TO NXT CASII FLOW WROM OPFRATING AcfiviTIES 2112S 2024 Nct inevDwllexpendlturel fur the ttportlng PeTiud la5 pew tbe StatnetOf Flnancial Aetividt5) Adlustth¢nt* for: Deprecidtiott Lhar8V$ IGainlllos5Cs on investmcnls Profit on disposal oFfix¢d a55gls InGum¢ attribulablc lo endowinent Model trusl levy Movewnt OD prowsion5 Decre¢ debtors IDecrea5¢1lincTease in creditors 636,541 (64.848} 327 543.947 1600} 1734,486) 12,462) 1369,658) (1,839) 17,777 {7.6311 107,376 Net (ustd Inyprovlded by Dperatlom$ 1459,956) 595,455 ANALYSIS OF CHANGES JN NE'T FUNDS At 1.9,24 Cash flow At 313,25 Nel cas Cash al bank 634.425 121.5601 612,865 634,425 (21.5601 612,865 Llquld rewur¢es Dep051ts included in cash CU¢llt as8et investments 111,454 271,967 383,42L 111,454 271,967 383,421 Totlll 745.879 250,407 996,286 Tb¢ iiol¢% forfflpart of these finallcial sralemcttis 12
C#lderdal¢ Metkodist Clycull Notes to tlie FiNBnelfil StAttment5 rnr tbe Yeor Ended 31 August 202S ACCOUN'fiNG POLICIES B2s15 of preparlllg the stalem¢nts The fincIaL sialemcnls of Ihe chayity, wliich xs & publie benefit entity under FRS 102. bgv¢ been PTepared in accordance with the Charities SORP (FRS I02}'AccolLng alld Reportiiig by ChaTilies.' Slatenxil of Recomittended Piaclice applicable to chaiilies pr¢pariii8 their accounts in accordatste with the Fijiancial R¢poiiing SiaDdaid appliGable iii ilie UK 8Trd Republic of Ireland IFRS 1021 {gJTectiv¢ l January 20191,, FinallGial Reporting Standard 'The Filn¢la1 Reponing Sldiid&rd appli¢dblc in Ilie UK and IIBpubltr of ]land, #nd th¢ Charities A¢t ?.011. 11it finan¢Éal s¢&lemrttls have been prepared under th¢ historical co%1 convenlioii, with Ilie 6xLvplioD of inv&dTn¢nt% wliich arc incliided at Illdrket vtsliie, as modificd by Ili¢ rcvalualion ofccrlain as%els. Public Ben¢llt entity Tlie Calderdale Melliodist Ctrcuit Tnecis th¢ definition of a pbliC benefit entity under FRS 102. A5s¢1s and Itl£ bililics ar¢ initially IC¢OBnis¢d at historical cosl QT transaction valu¢ unless Otherwise si•ied in th¢ r¢l¢wDn( accounting policy notels) below. B8$1s i¢sc fyLcoiints havc been prepar¢d on the ba¥is of historical cost Cxcept tliat inve8tm¢n¢S astd m8n$es are shown gl their marketvaliie at the yesr end. Thc a¢cnials basss hfjs becn yged an(1 Iruglecs presrnl accoiints Ih8t show J tr¢ and fair i¢view of ili¢ Circuit's finanLÉa] PDsilion and acllvlties. Contevt Tlie fiiiaiicial iDIoalIDn presented ts r¢lcvHnl, rclkable, cornpar&ble and coinpl¢te. whe cstilteS are ustd the5C 8tB bas¢d ott experiencc, research and judgemetsi. The a¢¢outt15 are exp88rd iii £st¢Tlin& rollded to thc nearcst pouiid. Golng C(blltern Bascd on the monetaiy asset8 and hurnall resoiirC availabl¢ at 31 August 2025. the trnstees belicve Ihc CirGuit Ès ll going oncern. Consolldatlon The CiTCUIt ha8 denominalionJl r¢bFiilalory oversight in rcspect Dfthe work of Lhurches within ihe CiTGuiI bul h8s no l¢g81 or operational cottirol of Iliuse Cliiitclics apd their govemitlg bodics exc¢pt in exttYni¢ ¢irciim5tyrtces. For this reasoTh. tlie finaiicial statenicllis of Chiiiches u'ithin the Ctrcuit re llol coD80lidated into these finaneial sitstennf$. Chxnges irt accounting poliEle5 The Circuit hds changed the acrouttiing policy for recognitiots of the provisioth raised 2gain8t the finaiicial as8¢t. Tkn¢ provision Ivill be Lt¢ognis¢d in fvll 8$ of 31 Augw$t 2025. Ineomt Incomc is broil1 into 41Lcounl when thctc ÉS aD ettlillemenl dnd tliE amuunt 1$ reliably tn¢asLIMble (mce it is MOTC lik¢ly than tlot th4t thc ¢con011¢ benefit of Ihc income will bc foTilicomin¥. Tndividii31 amounls calegorised aq'othcr inrome, in the sofA will be sliown SGperately if ihey aye considertd material. The ciiruil acts as agents in two inatters.. The collectioii from Churches and payment over of Ihe2r cothttibutiolls to various FuDd5 conlTolled and udnJinis(eted byth¢ Methodi51 Cburch-"Conncxiooal liunds" Tlie adiiiini4lralion lapplicalion, Coll110 and disbursemcnll of gratJl8 requested by urches within Ilje bircuil Prorn, but 01 lilniied to, the District and Conn¢xion. In thcse mallc¥s ihc trartS8Lti0115 aiEtiot rellccltd in Ibc sofA because they QTC the inLDTne or eithErlhe Connexion OT Chuirh¢s &5 apprDPFiatE. Instead Ihe tTaThsa¢iions arc dis¢losed in th Notes to Ihe Accounts a% I'¢qiiired by SORPIFRS 1021. niodiile 19.12. Ili accordance with the Chariti¢s SORPIFRS 102). the lim¢ of voluntetrs is not recognised. Further infomaliort on tliis matter is piDvid¢d in Ili¢ Tm8tees' Anxual R¢purt. If gODdg arc donated, & valu¢ will LE shown iii th¢ SOFA or Notes wher¢ lh¢ vrtliie is con5idcred Iaterial. Expenditiir¢ Li8bililie% &Te Tecogrti&ed as eXpc[ltUre as goon ag there is a oi. constTUCiiV¥ obligalion comrnil(ittg Ihe Lhaiily to thAI ex11011Ule, it is probJble that s transfer ofecoiioms¢ benefits will b¢ required in scMl6ment and the amount of IlJ¢ obligatio can be In¢asuTed TBliably. Expeiidilur¢ is IrLogni%Ld wlien a liability is illeuFrd. or a ¢onstruotive obligaiion AIMSCS, wbere the anwuiil is I'eliably m¢asurablc and it is considercd more likely Ihall bot ihat tliere ivill be an outflow of econoniic benefit. G]xnts tnade by th¢ circuit from ils owj) fvnds aTe TC¢tsW]i5ed tTh fvll al the tin of a¢¢ment lo Lonliniied...
Calderdale Methj1St Clttuit Not¢s to tkno st5tellnI$- tolltlhuod for Ihe Y¢ar Ended 31 August 21125 ACCOUNTING VOLICJES- EJpendltsrL' make a grant wilhoLI perfomiance condiiiorts ot as and whett th¢ Circuit &ccept8 thai tbere is o legal or OP¢Tati09] obligation to mak¢ Ihc payment if it i& Subject to rf0MaC¢ conditions. T8nglble red as$¢ts Depreciatiort 1$ provided at th¢ followTrng annual rdl¢$ in ord¢rto write off each 85S¢t ov¢r it$ ¢5titnated usefvl lif¢. Thes¢ gre capitalised if ih¢y b¢ u5¢d for more thaxk onc year. and indEvidually cost al least £1,000.00 No d¢prcciation is provided on the properties because tlic Iruste¢s cansidet the ¢urrellt rcsTdtsal value of saill¢ ( on th¢ 8Ssumplion that it had rcached thc cnd of ils ug¢ful life by the yearendl its b¢ not less tbAu its Currettt value. Any depreciation would not be material. D¢pr¢ciatiort is provid¢d at 20/oper anthllni on cos1 on ¢quipfflenl aud 25QA perannum oil cosi of moto¥ vehicles. TaxY4tfion The chiTity is ¢xe]ry)t froin tax oJ] its ch8rilable aclaviiies. riknrtd 4cctbuntlng Unrestrictd fvnds beused in accordan¢e with the charitsble objectives at th¢ dis¢1£0 of the twsitts. Rcstricted ndS can only b¢ u¥cd for WdI1icular ir5tricted purposes wiihin Ibe obje¢ls of the charity. Res'trictioijs atisr ivheii sFcifl¢d by Ihe donor or wheJJ fiinds are r•is¢d for paiticulaT Teslri¢i¢d pvrpose$. Further ¢xpl)nalion of the nature and purpos¢ of each fund is iJ)tluded in the not¢6 lo the f¢llanci81 siateEnents. E&DwIlle1it FuHds Wliere the Circuit holds mo4¢y that iKay nDt bc spent aiid mu8t be retsincd (as c&pitlll} lo bi¢neTale dn incumo the money or &sse15 fo b¢ relainEd al'e classified 48 an Endowmeiil Fund. The capital will be shown in the blllance shcet in tlje column forendowment fvlld5. The incon nkny be resiri¢i¢d OT unrestricted dePdIng upoll thB lerms of the endowment. M¢thodtst CoiineslonAI The hqctlioilist Cliurch Lonn¢xTOA raises asses$ments agaillsi Circuits dnd these are pttid quarterly to th¢iT Dislricls. The CircuiTS raise sses5nKTils again81 Churche4 in the Circuit. Th6 r)istrici quarterly reinits lu Ihc Meihudisl Church Fuijd mi)st of lh¢ SUTllS received from Circuils. A 5111811 Sun) is r¢tained by the District lo me¢1 115 OWIE costs. Tlie Cltcuil aci as agents for'ud hoe" oll¢ciions for varithis fuThds controllcd alld admirttslorrd by ¢heMhodi¥t Cliurch. Debtors #re stated at the mourtts to th¢ Circuii or prepaid. Creditors &re inilially recogniged at settlemt anwunt after trad¢ discounts, where llormal treilit tern apply. tsr th¢ant dvance4110 tbe CtTfUlt.Subs¢quLttlly credilors ihat ar¢ current li&bilitl¢s are meastsred at the ¢4sh or oiherconsideralion ¢xp¢Gl¢d lo b¢ p&id. The liqllid funds of batsk b#lonr¢s alld d¢po$iL fiuid balances are $lM)wn at th¢irr¢altsabl¢ values. A8st5sm¢nt$ ¢hwr¢hes Th¢ circuit compnscs of16 church¢s and eacb is I$85¢d for a coniribuiioTr lo meei the ov¢rJll n¢t cosis ofihv Circuil. Thc circuit hiin5 19 rov¢r all it's n¢i col'e ÉY>sts fTom thc assessmel. Tlie assent on ¢huich¢s is allnually d¢jnineo by tlie ¢ir¢uit using a formula which lakes into account the numb¢r of ¢huT¢h ottcllde¢s, th¢ numbcr of membBf5 alld its net iiieom6. The relevant churchcts aTe as follow5.. Bcthesda Bla¢ksJiaw Hcad B(yoililoivn & Soutliowrain Brighou8¢ Crulrdl Christ Chiircli LEP Clifton Cruss Hills Hcbden Royd Highgate Illin¥worth Moor Southgalc Si And1¢9 Sl Matli¢ws's LEP Si Paul's Slones TodiJh)rd¢ii 14 coiitinud..,
Caldcrd¥lL' Metliodlst Cireiiit Notes to t Fiuancial StAtement$- toiitinutd for the Ye&r Ethdod 31 August 21125 INCOMK FROM ASSL88MENTS 2025 2024 Asscssment on churchcs 457,000 420,214 INVEI sfMENT INCOME 2025 21J24 Rcnls recetv¢d Monttsry investments 23,861 33,526 2,017 28,404 57.387 30,421 iIAISING DONATIONS AND LEIGACIES 2025 2024 CHARITABLB Acfiv11'1ES COSTS GY*nt fvnding SuppDrt costs (see DiTett Costs {s¢e llote 6) rte71 Totwls GTanls and donHLiuns Dislrict asscssm¢DI and le Salii ries Rssoeialcd Go%ts otfice expeftses Oilier uulgoings Pro[rtY rnainteDknct Connexional asse8sIMent and rnodel trust le 31,648 31.648 18,OU7 294,538 11,899 60,215 129.822 18.007 294,538 11,899 60,215 129,822 439.219 439,219 18,007 31,648 935,693 985,348 GRAN'IS PAYABLE 2025 2024 Gi'#tsis and donuitons 31,648 122,500 The toièl gr&nts paid to individuals during tbe yearw83 as follow$'. 2025 2024 ston Methodist Cliiirch 14eptoii$1811 Meihodist Church ClJrisli?ns in Calderdale Schools {ClCS} iO,O(K> 21,648 100,500 20,000 2,000 -31,648 122,500
Calderdale Methodist Cir¢uit Not¢$ to Ili¢ Ifinantlal Statements- continued for the YtAt Luded 31 Aug 21125 8VPPOR'r cosi's Management other Tota15 Salaries and assoctEted costs Ofticc exp¢n8eb Other oulgoings Property m&inteJtsfi¢e Conn¢xiono1 ttsse88meni and nde1 trust levy 294,538 11.899 33.331 294.538 11,899 60,215 129,822 439.219 26,884 129,822 439219 339,768 595.925 935,693 TRUSTEES, REMUNERATION AND BLNEFri's There weie tko payments nThd¢ to trustees for rtddilional services provided to the circuii by atill¢llt witb the titeULt meeting ex¢ept pa)menis made to Ministe aDd lay ivorkeTS 4$ th¢ty $tipcnds. Th¢ $uperintettdent of the circuit. the other pr¢sbytCil iiDd tbe remaining meLnbBrs of the circuit leader%hip lcam 41i considered as kcy m&Thag¢Encnt personnel. I'hcy are 11 also trustees. T]i¢ reinuneiylioj) poid 10 this gNwp of individuals lotalled £280,553 {2024 £279,8¥4) Tru5tegs' expenses Numberof ttiJ5te¢ Tothl atnouAt Paid 10,300 10,688 Expense payll)Ents primary retsi# tts reio)bursement for travel Ind c(wpul¢r Costs. STAFF COSTS 2025 2014 W&g¢5 and sHlariFs Soci%il security costs OtherpEnsion costs 238.395 24,256 31,887 229,071 17,820 36,425 294,538 283,316 The *v¢rdge inon¢lily number of employc¢s durirtg the yettrwas as follows.. 2025 2024 Employer5 No employees r¢c¢iv¢d emolunRJJts ill exc¢58 0f£60,000. io. COIVAPARATIVES FOR THE STATEMENT OF filNANCIAL ACTIVITIES Unr¢slrttted Restrlcted fullds funds EaLdnJYmvkt Tulal fuiid$ INCOME AND ETrID()WMENTS FROM Income from yssessnKtiis 420,214 420,214 Inv¢stmeJLI income Other ii)com¢ 26.848 133,131 3,573 30.421 135,593 2,462 Total 580.193 3,573 2.462 586.22X IXPF.NDII'IIRli ON R41$lng fuhdi Rai$iiig donutions and le83CiCS 16 coThtinu¢d..,
Caldcrdale Metliodist Cireuit Note5 to tli¢ ItittanciJl 5tatements- continii¢d rnr the YeAr Ended 31 AllEust 2025 10. COMPARATiV&S f4OR THB STATKME4 NT OF TrryNANCIAL ACTIVITIES_ cotltlnutd Unr¢$trlcted Re5triLted fLndowmtnt runds fund TolAI lunds Charilabk #¢t1tl¢S Grant% and donations Di.stiicl asscssrn¢*r and levy S8lJri¢s and as8ociat¢d coEIs Office cxpriisc5 Oiher oulgoings Property m8iiit¢iiaiice Conttexional asscs5ment and Tnfjd¥l Ini%1 levy 122.500 18.607 283,116 10.674 5Y.828 55.991 99,570 122,500 18,607 283.316 10,674 59.828 55,991 99,833 263 327 327 Oiher TotAI 650.813 263 651,076 NfiT INCOMCI(EXPENDITURE) 170,620) 105,266 3,310 180.445) 2.462 124,8211 164,848) TrAll5feI botween P4el move¢1 in 34.646 (77,1351 122,359) {64,848) RECONCILIATION ofi FUNDS Total fviids brOt lorvdi 2.698,820 92,323 50,473 2.841,616 TOTAL FUNDS CARRIED FORWARD 2,73J,466 15,188 28.114 2,776,768 ii. TANC.IFSLE FED ASSKTS Fixlures rirt¢hold propEfty riltings TotAI$ COST OR VALUATION At I S¢pltmber2024 AddillOIIS 2.212,493 31J3.781 5,927 2,218.420 393.781 At 31 Aiiwist 2025 2,60C).274 5,927 2,612.201 DEPRECIATJON Ai I S¢piember 2024 and 31 Atigust 2025 5,927 5.927 NCIT BOOKVALUE At 31 August 2025 2,606,274 2.606,274 At 31 August 2024 2,212,493 2,212.493 Cost OT valu8lion ai 31 AIi&TiISI 2025 is r¢prcsenied by., Irixtures and Freehijld properly TotA15 Valuation ID 2022 1,6.50,000 956,274 1,650,001) 962,201 5.927 2,6Qfj,274 5,927 2,612,201 17 oiitinu¢d,-.
c8]ddle Methodlst Circuk Notes to thc Fln&n¢i#l St4¢¢meiit5- eonlhiiued for the YoAr Lnded 31 August ZOZ5 ii. TANGIJ3LE FIXED ASSETS- cothtithued If rli01d pioperty had not been revalued they would havebeen iocliidcd at Éhe followi11 histoncal cos1'. 2025 2024 C081 1,291,274 897,493 A88rvgat¢ d¢pr¢ci4tÉo 94,275 73,700 Vali1¢ of land in Iredjold land and kn)ildiD¥5 1,196,9)9 823.793 Freehold property werc vjlued on all opth market basis Dn 14 July 2022 by Walker Singlclon. Since the last independent valuation by chartcrcd surveyora, the Chrity has a¢que a funh¢r two fr¢diold prop¥ities. Thc truste¢s do not believe the valuation is Èndiff¢T¢nl to the Tnarkd valu¢ ttt 31 August 2025. IXfiD ASSEI T If4VEsfMENTS Unli5ttd Invc$tm¢Nts MARKET VALUE At I Septemb.2024 28.114 660 Revalualiojis At 3J Augsjst 2025 28.774 NET BOOK VALUK Al 31 August 2025 28,774 Al 31 Augusi 2024 28,114 There ivere investmelll aBs¢ts oiitsid¢ th¢ UL Cost or valuation at 31 Aubwst 2025 15 r¢pr¢5¢nted by.. UAllste iIIV¢steRl5 Cost 28,774 13. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 Z024 Other debtors Prepayniejjls 3.494 13,915 21.475 17.409 35,186 18 cuntinued...
C#lderdle Mtthodlsl CiF¢uit Notes l(b tlie Vinlncial StAttnS- cotttittued for tlkt Year Ended 31 August 2(I2S 14. CUIIIILNT INVESI'MkN'rs 2025 2024 It)vestTn¢nts TMCP 383,421 The funds th&t 5UPPOrt Il)¢ circ11 Mod¢l Tru81 Fund and tlie Martsvs Fulld held by TMCP in TN8tee Interest FurM15 011 wliich interest is cr¢diied to ihe Accounts each nionih. TMCP ix the le&il ownei. attd Qjstodisn Trustec of All Me.Ihoili51 Mod¢l Trugl pri>pcLty, inoludirtg Icggci&£. cndowjnenis aCcU111]1¢d fiJTrd5. TTUSI properly is held fDr aiid on behalf ofloc81 TTuslcG% ivlio are respon%ible for Ili¢ day 10 day mHiiag6inent of tr1151 prtTrpeYty. TMCP ensur¢s thai, through pVIdIng gllidancc and acting iindBr Ilieir dircctiDrt, Iht Managing Trllst )mplY with ¢harsty law aLdMcthodist18w and policy 85 delenrilled by Mtihodisi CoDferemcc. CREDITORS: AMOUNIE FALLING DUE WITHIN ONE YEAR 15. 2025 2024 Asse55JnCEil$ IJJ advanLe Oihcr creditoi 79.971 69,137 93,9110 62.759 149,108 156.739 16. PROVtSIONS fiORLIABJLITIES Z025 2024 Provisions 86,326 88,165 A provÉsion has bcen noie(l in re5P¢¢t of fiDanLial 8s&et of£86.326 (2024..£98.297}. 17. MOVEMEf4T IN FiJNDS Net Transfers behyeen fttnd5 movement im funds At 31,8.25 Al 1.9.24 Utire5¢rlcÈd funds 2,637.200 96,266 1.085,407 (4SO,2011 {721,4931 721,493 3.001.114 367.558 Circuit Modcl 2.733.466 635.206 3,368,672 Res¢rirted (uwds M Halst&gd legacy 15,188 675 15.863 Endowrncnt funds Elldowtnenl 28,114 28,774 TOTAL FUNDS 2,776,768 636,541 3.413,309 tonlinu¢d.
Cld¢rdale M¢¢liodi$t Circuit Notes to the FINA¢11 Slattmcttts- ¢oJktinued lllr the Year 11 Augllst 2025 17. MOVEMENT IN FUNDS- contlnued Nct [mvent in fun41s. iThcluded irt the above aTe as fullows.. Int(bmfD& restsur¢e$ Resources expended GAin5 and los$e$ MovernL'DI UDre5trhcted fund5 Gcneral fund Circuit Model 1,583,560 36,945 (498,153) 1487,1461 1,085,407 (450,2011 1,620,505 1985,2991 635,206 R¢5tricterf futkds M Halstead legacy 724 1491 675 Endo7Yment funds EndOM]eI 660 TOTAL FUNDS ,621,229 1985.348) 660 636,541 CollJprallv¥s fvr movement 5n funds Net movetllent iii fndS Transfers behv¢¢n At 31.8.24 At 1.9.2J Unrestrlcted funds General fund Circuit Modcl 2,158,101 540.719 (34.528) (36,092) 513,627 1408,3611 2,637,200 96,266 2.698.820 (70.620} 105.266 2.733.466 Ro¥trirt¢d fuDds M Hdlsle¥d legacy King Cros5 Laretskds bouse Ebenezer careiakers house 14.448 48,478 29,397 740 1.600 970 15,188 150,078) {30.3671 92,-123 3.310 (80.445) 15.188 Endowrnent fund$ Endowmeni 50.473 2,462 (24,8211 28,114 TOTAL FUNDS 2,84l.616 (64,8481 2,776,768 20 conliTrii¢d...
Calderdole MÉthodlst Clrcuit Lyotes to tILe FinAneial Stnlcm¢nts- cimiliiiurd for tlie Yt2r F.nded 31 21J25 17. MOVKMLNT IN TrUNDS- tontinuÈd Conip#T41ive net movern¢nt in fi]nd8. included in th¢ above us follows: Incomtng esollrce5 ResDufcc5 txpeDd¢d MovL'ment in fuiids Uiireslricled fumds Geiicral fiind Circiiil Model 435,474 144,719 1470,Q02J {34,528) {36.092} 580,193 1650,813) (70.6201 Restricted funrts M Ha181¢ad Ic¥acy King Cross caretakers ht>usc Eb¢tic£er C&T¢tskers house 781 1,738 1.054 740 1.600 Y70 1138) 184) 3,573 {263) 3.310 Endoiymcnt fund$ Endowingnl 2.462 2.462 TOTAI. fuNDS 586228 {651.0761 {64.848) A current 12 month$ and prior year 12 months rotnbined position is as follow5.' Net moYemeTrt funds Tyansfet betwee funds At 31.8.25 At 1.9.23 Unrestricted funds Gentral fun(f CiTcuiI Model 2.158,101 540.719 1.050,879 1486293} 1207,866) 313,132 3,(1.1 14 367,558 2,698,820 564.586 105,266 3.368,672 Reslri¢ted fuods M 14al%tead l¢ga¢y Cros$ catOkerS liouse Ebenr cRrelak¢rs house 14.448 48,478 29.397 1,415 1,600 970 15,863 (50,078) (30,367} 92.323 3,985 {80,445) 15.86.3 Eiidowmtnt funds d{¥]¢Dt 50,473 3.122 (24,821) 28.774 I'OTAL FUNDS 2,841,616 571,693 3,413.3a9 oiitinued..
CaEderdAle MetlLodi%i circ11 r4ote5 to the ViiiantlRI StMtsJtttllts- contlDiied for tht YÈsr FiidÈti 31 2025 17. MOVEI MEP4 1, IN FUNDS- eontlnued A curreiityear 12 mortths and prior year 12 months combin¢d nei movement funds. in¢lude41 in the gbove aT¢ 05 folloiys.. Iucoming resources R¢50urc¢s ¥pend¢d G*lns Movement In funds Uiiyestvkcted fuiid5 GenrTal fund Circuit Model 2,019,D34 181,664 1908,155) 1667,9571 1,050,879 (486.2931 2,200,698 11,636,112) 564,586 Re%tricted funds M Hiil$lead legacy ng Cro85 e&i¢iakers house BbNiezer careiakwJ house 1505 1.738 1,054 190) {138) (84) 1,415 1,600 970 4297 1312) 3,1)85 EndoiwmeAt fund5 Endowirt¢ni 2.462 660 3,122 TOTAL FUNDS 2207.457 (1.636,4241 660 571.693 TrAiisfers betwecm fuThd$ Manges are included in th¢ bllance sheet as geii¢ral fijnds (ynresiricled). When manses are sold. however Methodist ruleg slale ihHI the procccds rnu8tbc paid into the Clrcuir Model Thisl 8ccounl ICMD. Ssmi18rly proceed5 from sal¢s of churches are paid into th¢ CMT, whcre3s Ihc c05ts of ]nailllaininb¥ 4uJd pr¢parittg the cljurches for sale ate LnI¢L&lly paid from thc ¢irnuii ¥eneral fiJnd8. A iithy manse was purchased duriiig th¢ year and is included as a fixed a5sel in the gentrn nd lunrcstrieted}, but funds froin the CN4T re used For p8ymclll. #s noEmal pracii¢¢. AdditioJally# tkne is some expenditur¢ imiti8lJy paid from the gelleral bjnd awaitiJ]g reimbuet frDEtE le CMT account. During Ihe year three church buildiiigs which were tto lonw rcqiiired wer¢ $tsld, the iiet result bting thai £721.493 was traDsf¢tred froJiJ Ihc Ben¢ral fund lo the cfvrr fujid. RELATED PARTY DISCLOSURES ThcTe were Tho reknid party traLsaetions for the year end¢(131 August 2025. 19. POST BALANCE SHEEIT EVENTS The INslees have agreed ihe salc of a tnanse for pr(s¢eeds of £JJO,IK)O. Th¢ ctsmplelion date was I21[l2025. 22
Cfjld¢rdalt Metbodlst Ciicult Detailed Stli temeail ot'fiinAneiAI ActivitTe$ f¢br tlic Year Ended 31 AuEu.$t 2025 11125 Total 2024 Tot&l funds UnreBtrictfd Restricted fud$ Adoivmtnl fund5 INCOME AND KNDOWMENTS Inrthme Rsse55m¢iits As$e8snKiit trn churth 457,000 457.000 420.214 Fiivestmeijt income Ilents rcc¢ived MonelRry 1nvcstmtS 23,861 32,802 23,861 33,526 2,017 28,404 724 56,663 724 57,J87 O*lier i]i¢omc Gain ott bale of langiblc fixed assets Olher Refund vfmodel Irt)sl l¢vy 1,104,144 2.698 1,104,144 2,698 4,755 130,838 1.106,842 1,106.842 135.593 Total iAtomfiiE rtsources 1,620,505 724 1.621.229 586,228 EXPENDITURX Charltablc Attltt£S Disiricl assessmtnl le GraiiLs pHid 18,007 31,648 18.007 31.648 18,6n7 122JOO 49,655 49,655 141,107 support C05t5 M&nagemenl 238.395 24.256 31.887 10,6V5 5,500 1.823 8,156 238,395 229.071 17,820 36,425 Social %eoiirity Pensions Travellimg costs Audit Fees Trainin ChurLh costs JDdcp¢iJdent ex&mirlIOn f¢e& ApprentiC¢5hip co8ts Suttdries Offiff expettse8 31,887 10,605 5,5110 1,82.1 8,156 50 5.921 2.550 1,230 6,017 11.899 1.230 6,017 11,899 5,297 10,674 339.768 339,768 319,680 Fin8llce rixtutes and filtin¥s Other Mallses rntcs and wattr Manses Insurallce Removal co#$ Cottiiexiollal asscssincEJt and Inodcl trust levy Caiiied forward 12.695 9,999 4,190 12,695 9,999 4,190 15.405 8.550 10,183 439.170 4fi(),054 49 49 439.219 466.103 99,833 133,971 Tlii% page do¢s Thol fotm part trf Ihc 5tatytory fJnaiici&l 51al¢En¢nts' 23
CJ)Iderdle Melhodi5t Circvit Det#iled S¢#t¢thEI tsf ryLRnel%l Aetlvlties flir thE Ended 31 August 21125 2025 Totml funds 2024 Total rund5 Unrestrlcted futtd8 Re8tri¢t fuiMIs Endowment fllnds Other Broubpht fonvard Mttttse piDpertle5 C051S re churches noi used for Te8ular worship Gravcyardx upke¢p 466.054 61,156 49 466,103 61,156 133,971 3S,606 63,535 63.535 13,822 6.563 595,876 49 595,925 189,962 Total resourccs cxpcnded 985,299 49 985,348 651.076 Net Incomel{e%pL'TLditurt) btfore gain5 and 10$5L$ 635,206 675 633,881 {64,8d81 lltAllsed i'ecogiil8Ed g8ln5 ID%ses Rcalised gain(15¢5l ui) fixed gsei investmuils 660 N¢t Incoinellexpendltyrel 635,206 675 660 636.541 {64,8481 Thi$ page do¢s not tomi pRrt of lh¢ $t8tuiory slalemcE)Is 24