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
Bl￿f0rd RoAd
Cieckheaion
BD196BW

Cglderdait M¢thodl$t Circult
Contents of the Fltt•llclwl St&teEllellts
for the Year Etyde￿ 31 Augwst 202S
P*g¢
Report of the'frusteeg
Repl￿ of the Tmd¢peTrdent Attdltor5
St4tement of Flll&ttclAI Activliies
Baltsllee Sb¢et
10
Cgllk Flow Statemenl
Note$ to the Cash St*tÈm¢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 a￿d 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.
OB￿cTIVEs 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 5llPPOrtÈt*gouT churche5 in the￿ loca5 mtssiott of loving God and tlJeirneighboiJr8.
Facililalsig our chuTcht5 in dOi￿g 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 pro￿￿tIng tlie Chii$tiAn faiib ill CAiderdal¢ in partn¢iship with otb¢rs wherever posÈible.
Pvbllt l)tnefit
We confirtn Ihe Iruslees have had regard lo th¢ Charity Commission's guidance
on publicbentfil.
Tho charity Obje￿1￿ is *0 act as a resource provid¢rwitbtn the area 8Tound Cald¢rdale for th¢ Mdhodi$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.
Provis￿0￿ of chaplgincy servsces lo the local iirtivers5ty oihcr instilutioiis.
AcHIE￿mENTs AND PERFORMANCE
Chari¢¥ble BCtlvitle¥
The circuit poli¢y document is revicwcd annually ai the Marrh ¢iiruit metiing and updated 1$ r￿￿7red to Ecflcct Ihc c￿￿ent 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 tO￿ther 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 ￿11￿1￿ 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 SU￿1cl¢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 assess￿1 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 req￿lre￿.
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 ex￿ndIt￿re 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¢ p￿viouS 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 Aug1￿￿1 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 a￿Outht 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 Offi￿r 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 $itucture,
but morc irnportaoÉly dcveltrp othi mis5joiI Ihmugh closer worki7]u logeihti..
STRUCTURE, GOVERNANCE AND MANACEMEf4T
Coverning document
The chaj-ity is ￿tr￿lled by its governing documejit, a dccd of tntst and constitthes an unincorporated Ch￿lty.
The 8OV¢rni08 doGum¢nt for Ihc C￿rQuIt is the Dced Df Union IIY32) Ènd M¢thDdi8t Church Aci11976}
Rcerultment appolntment of new trnstees
A rdHgL ufLTuidHIiLe piodiied by Methodist Connexion lo support the effe¢tive nNiniiig of the Ca￿￿]t. 4kcifJcally the lcaflel 'Th
Rol¢ of a TTU5teB in Th¢ Methodist Church, i8 8iven 10 011 neiv Circuit m¢cting membct5 as inductioTÈ io their role a8 lrnslees.
Or¥gnisational struetllrt
Derailcd governance att4ngemmts ar¢ 4)uilincd ivithin th¢ Contstilutional Praclice and Di¥cipline of the Methodist Church by order of
Ibe 2tlliuJl ¢onf¢￿th¢¢ ICPD).
Pour CirGuit M¢¢tings held e8ch year to d&scuss matt¢rs riating lo circuLI
2CIIVi(ies.
D&y to dtty J)anag¢meni of the Circuit is undcrtAken by Iho Cirruit L¢ud¢Thhip Tethlln alojjg w2th th¢ Circuit Slcw&rds Mcciing, dj
LoLal Preachei3 t7Leeiing, the Circiiil Finan¢¢ dnd PTopErty Comiiiittees 8nd the Circuit manag￿ne￿I Commillee.
Relwted partles
The Ctiiuit l5 part of th¢ YoLk6hirc West District and is &lso aceowii8ble kn th¢ Methodist Confer¢tr¢¢.
The fellowiii¥ Methodi$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 prot￿S1on&[ 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 unfort5￿ll calls oll reserv&8.
Every pwsoii 118s a value and digttily wliich coines directly frotn the creatiOÈL of Malt alld ten￿1C sn God's own image and lik¢tJess.
Cliiislians see thi8 polcntiol ks thlfJll¢d by God's LE-tFeaiiort of us in
C1￿J51. knnon8 Dihei. things this inwlie5 a duly to value all people asbeRTing the imag¢ Dr God and
therefore lo proieci ill￿7 from li*tTh.
Mcihodist Conncxional PTa£licc ouilines cominilm¢JJ¢ 10 Ihe folloiving priiiciples.,
the carg and nurtvie of, alld r¢5pectful pastoral tnini51ry with, 411 child￿Tr￿ 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¢ Ch￿r¢kn. line wilh Sllfer RccDiiimcnl principles.
iThcludingtheu5e of ¢riinit)al Tetords disclostties and reg￿St[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 ￿Upe￿iS1UI1 aiid referral lo Ihc proper avtliorilies, IEI aiiy incmbey of oiir
chil￿b coinmiinity knoivn lo I￿v¢ 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¢ Cir￿11¢ cott*miis 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
I￿r tlie Yollr giidtd 31 August 21125
Story Debbie
T¢sLTue Dawn
Tolsoii CIiTi
Tol%on Weiidy
Town PAtrÈcia
TO￿￿Send Malthcw
Tuinci. GeolTrey
Whitaker JonailiÈii
Whileley Margarei
Widdop Joaii
Wild Kcre
Wilkin￿n 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¢cotsnlI￿8 Slandgrds Iurtiied Kingthbin Gcncrally Acceptcd Accounting Praclicel.
Chai'ily lalv I'equires the ITU51eUS lo pr¢parc fin&ncial $tal￿71¢￿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 vi￿V 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 pl￿den1'
S￿1¢ 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
r￿Sunable 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 A￿dItOrS 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 fran￿W01-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 a￿d application of
Irsouyces, for the ￿*r then cnd¢d,'
have properly prepared in accordance with Uiiilvd Kiiigdoni G¢Derally AGwt¢d ACCo￿￿tillB PiwtiK,' gnd
have been prepaTed iii accordanc¢ wiih tlie requir2mcnl% of th# Cthsrit1¢5 A¢1 20LI.
Basis for nplnlo
Wc Cond￿lied our Audit ift acwrdance wilh Ii)lernalioiial Stand&rdE on Auditing IUKI IISAS (UK}} #ttd applicabl¢ l*w. Oiir
rL¥ponsibiliti¢% under those standard$ are fuithor d¢scribed in the Auditorg, r¢5pon8ibiliticg for Ilie aiidil of Ihc fitlartcial Stateme￿15
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 ￿ I￿ve 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 n￿nthS 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 corre￿ponding 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 It￿luded 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&ltets where the Cliaritie5 (Accounts and Reports) Reg￿latiOnS 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 intel￿￿1 cojitrol es tlie ttiiÈiees determine is n¢crs5ary to Bnable Ilie
prcpar&lion of finfjiicial ￿at￿ne￿I% 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¢rd*lt Methodist Circuit
Our re￿OnSIbIlItIeS 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 statell￿nIS 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(dete￿ing 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$e5 Tcceived have been Cott￿￿￿1¢ated with the engagement t¢am at the plajjnirtg
51a¥e.
We have not been infornied of any spKific laws or irgulatory related issues that could Tnaterially impuct the flnancial slatem¢nts in
additio[* 10 Iliis. there hgs been no susp¢cl¢d fraud or irrcgularilies reported 10 u8.
Whil¢ planning our audit the engagement partn¢r selected appropriat¢ly ttairted staff to be engaged in th¢ audit and the team are
allocated based tsrt iheir cotnp¢l¢nce and capabilili¢s.
The audit WOTk undertaken is a 5ub$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 a￿di1 effccliv¢ness bnd the possible id¢ntifi¢aiion of aJJy maierial fraud, Ir￿g￿l￿[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￿¢g￿laTi(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
F￿ED 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 $¢atel1￿n1S
ID

C¥lderd#le M¢tltodfi81 Clrcult
Ci*h FIDW Statein¢nt
ror th¢ Ytir Ended 31 A￿gust 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 ry*dowt)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 Stat￿ne￿tOf
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 fi￿￿ncIaL sialemcnls of Ihe chayity, wliich xs & publie benefit entity under FRS 102. bgv¢ been PTepared in accordance
with the Charities SORP (FRS I02}'Acco￿lLng 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 Fil￿n¢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 p￿bliC 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 iDIo￿alIDn presented ts r¢lcvHnl, rclkable, cornpar&ble and coinpl¢te. whe￿ cstil￿￿teS are ustd the5C 8tB bas¢d
ott experiencc, research and judgemetsi. The a¢¢outt15 are exp￿88rd iii £st¢Tlin& ro￿llded 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 sitsten￿nf$.
Chxnges irt accounting poliEle5
The Circuit hds changed the acrouttiing policy for recognitiots of the provisioth raised 2gain8t the finaiicial as8¢t. Tkn¢
provision Ivill be Lt¢ognis¢d in fvll 8$ of 31 Augw$t 2025.
Ineomt
Incomc is broil￿1 into 41Lcounl when thctc ÉS aD ettlillemenl dnd tliE amuunt 1$ reliably tn¢asLIMble
(mce it is MOTC lik¢ly than tlot th4t thc ¢con01￿1¢ 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, Coll￿110￿ 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 I￿aterial.
Expenditiir¢
Li8bililie% &Te Tecogrti&ed as eXpc[￿ltUre as goon ag there is a oi. constTUCiiV¥ obligalion comrnil(ittg Ihe Lhaiily to thAI
ex￿11011Ule, 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 Meth￿j1St Clttuit
Not¢s to tkno st5tell￿nI$- tolltlhuod
for Ihe Y¢ar Ended 31 August 21125
ACCOUNTING VOLICJES-
EJpendltsrL'
make a grant wilhoLI perfomiance condiiiorts ot as and whett th¢ Circuit &ccept8 thai tbere is o
legal or OP¢Tati0￿9] obligation to mak¢ Ihc payment if it i& Subject to ￿rf0M￿a￿C¢ conditions.
T8nglble r￿ed as$¢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$.
Further ¢xpl)nalion of the nature and purpos¢ of each fund is iJ)tluded in the not¢6 lo the f¢llanci81 siateEnents.
E￿&DwIlle1it FuHds
Wliere the Circuit holds mo4¢y that iKay nDt bc spent aiid mu8t be retsincd (as c&pitlll} lo bi¢neTale
dn incumo the money or &sse15 fo b¢ relainEd al'e classified 48 an Endowmeiil Fund. The capital
will be shown in the blllance shcet in tlje column forendowment fvlld5. The incon* nkny be
resiri¢i¢d OT unrestricted deP￿dIng upoll thB lerms of the endowment.
M¢thodtst CoiineslonAI
The hqctlioilist Cliurch Lonn¢xTOA raises asses$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 ¢heM￿hodi¥t Cliurch.
Debtors #re stated at the *mourtts to th¢ Circuii or prepaid. Creditors &re inilially recogniged
at settlem￿t anwunt after trad¢ discounts, where llormal treilit tern￿ apply. tsr th¢an￿￿￿t
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 assessme*l. Tlie as￿s￿ent on ¢huich¢s is allnually d￿¢j￿nineo 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 n￿de1 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 a￿till¢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¢$trlcted
Re5triLted
fLndowmtnt
runds
fund
TolAI
lunds
Charilabk #¢t1￿tl¢S
Grant% and donations
Di.stiicl asscssrn¢*r and levy
S8lJri¢s and as8ociat¢d coEIs
Office cxpriisc5
Oiher oulgoings
Property m8iiit¢iiaiice
Conttexional asscs5ment and Tnfjd¥l Ini%1 levy
122.500
18.607
283,116
10.674
5Y.828
55.991
99,570
122,500
18,607
283.316
10,674
59.828
55,991
99,833
263
327
327
Oiher
TotAI
650.813
263
651,076
NfiT INCOMCI(EXPENDITURE)
170,620)
105,266
3,310
180.445)
2.462
124,8211
164,848)
TrAll5feI￿ botween
P4el move￿¢￿1 in
34.646
(77,1351
122,359)
{64,848)
RECONCILIATION ofi FUNDS
Total fviids brO￿￿t lorvdi
2.698,820
92,323
50,473
2.841,616
TOTAL FUNDS CARRIED FORWARD
2,73J,466
15,188
28.114
2,776,768
ii.
TANC.IFSLE F￿ED ASSKTS
Fixlures
rirt¢hold
propEfty
riltings
TotAI$
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]d￿d￿le 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 r￿li01d 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 Ch￿rity has a¢qu￿e￿ 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¢st￿eRl5
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#lderd*le Mtthodlsl CiF¢uit
Notes l(b tlie Vinlncial StAtt￿n*S- 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)¢ circ￿11 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
aCcU￿111]￿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 p￿VIdIng 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¢rlcÈ￿d 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.

C*ld¢rdale M¢¢liodi$t Circuit
Notes to the FINA￿¢1￿1 Slattmcttts- ¢oJktinued
lllr the Year 11 Augllst 2025
17.
MOVEMENT IN FUNDS- contlnued
Nct [mve￿nt in fun41s. iThcluded irt the above aTe as fullows..
Int(bmfD&
restsur¢e$
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]￿e￿I
660
TOTAL FUNDS
,621,229
1985.348)
660
636,541
CollJp*rallv¥s fvr movement 5n funds
Net
movetllent
iii f￿ndS
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$ ca￿tOkerS liouse
Eben￿￿r 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 circ￿11
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 reimbu￿￿e￿t 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.$t 2025
11125
Total
2024
Tot&l
funds
UnreBtrictfd
Restricted
fu￿d$
Adoivmtnl
fund5
INCOME AND KNDOWMENTS
Inrthme Rsse55m¢iits
As$e8snKiit trn churth
457,000
457.000
420.214
Fiivestmeijt income
Ilents rcc¢ived
MonelRry 1nvcstm￿tS
23,861
32,802
23,861
33,526
2,017
28,404
724
56,663
724
57,J87
O*lier i]i¢omc
Gain ott bale of langiblc fixed assets
Olher
Refund vfmodel Irt)sl l¢vy
1,104,144
2.698
1,104,144
2,698
4,755
130,838
1.106,842
1,106.842
135.593
Total iAtomfiiE rtsources
1,620,505
724
1.621.229
586,228
EXPENDITURX
Charltablc Attl￿tt£S
Disiricl assessmtnl le
GraiiLs pHid
18,007
31,648
18.007
31.648
18,6n7
122JOO
49,655
49,655
141,107
support C05t5
M&nagemenl
238.395
24.256
31.887
10,6V5
5,500
1.823
8,156
238,395
229.071
17,820
36,425
Social %eoiirity
Pensions
Travellimg costs
Audit Fees
Trainin
ChurLh costs
JDdcp¢iJdent ex&mir￿lIOn f¢e&
ApprentiC¢5hip co8ts
Suttdries
Offiff expettse8
31,887
10,605
5,5110
1,82.1
8,156
50
5.921
2.550
1,230
6,017
11.899
1.230
6,017
11,899
5,297
10,674
339.768
339,768
319,680
Fin8llce
rixtutes and filtin¥s
Other
Mallses rntcs and wattr
Manses Insurallce
Removal co#$
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)Iderd*le Melhodi5t Circvit
Det#iled S¢#t¢thE￿I 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￿(1￿￿5¢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