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2025-08-31-accounts

THE METHODIST CHURCH - PURLEY CIRCUIT TRUSTEES' ANNUAL REPORT FOR THE PERIOD 01/09/2024 TO 31/08/2025

Charity Name

The Purley Circuit of the Methodist Church

Registered Charity Number 1134261

Introduction

The Purley Circuit of the Methodist Church (Purley Methodist Circuit) is largely a suburban circuit on the southern outer edge of the Greater London area, lying mainly in the London Borough of Croydon and Tandridge District in Surrey. The Circuit is mostly built up, extending from South Croydon with urban characteristics, through outer London suburbia to Surrey commuter territory, but including also areas of greenbelt. The area covered is largely affluent, though there are significant pockets of deprivation.

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

Mission Policy

The Purley Methodist Circuit exists to:

These purposes will be met by:

At present the Circuit will:

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Objectives and activities

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

The Purley Methodist Circuit had two Methodist ministers: Revd Graham Claydon-Knights, the Superintendent Minister, and Revd Sang Wook Han. The Circuit’s activities are supported by a part-time Administrator, Mrs Linda Lucking. As of September 2025, Deacon Suzie Viana was appointed.

There are three supernumerary ministers in the Circuit: Revd Ermal Kirby, Revd Jenni Kirby and Revd Stephen Mares. Revd Ermal continued to assist with South Croydon United Church until 31 August 2025 to allow time to find a new minister for that appointment.

In 2024/25 the Purley Methodist Circuit comprised 174 members in six churches, including one Methodist/URC united church:

Caterham Methodist Church: Coulsdon Road, Caterham, CR3 5NJ Coulsdon Methodist Church: 83, Brighton Road, Coulsdon, CR5 2BE Sanderstead Methodist Church: Limpsfield Road, Sanderstead, CR2 9EF South Croydon United Church: Aberdeen Road, Croydon, CR0 1EQ Warlingham Methodist Church: Limpsfield Road, Warlingham, CR6 9LE Whitethorn Avenue Methodist Church: Whitethorn Avenue, Coulsdon, CR5 2PP

The main activities of the Circuit in relation to its objectives are:

The Purley Methodist Circuit gives leadership, encouragement and support to its churches as they offer a Christian witness in their locality and develop their individual callings. The staff aim to work as a team and will give significant attention to enabling the mission of the Circuit – primarily through local church initiatives, recognising the gifts of laity, developing and supporting them, appreciating that ultimately laity will do much of the reaching out. We have a number of Local Preachers and Worship Leaders. The Circuit offers shared activities to supplement what each church is able to offer, such as shared evening worship, groups studying theology etc. It encourages the spiritual life of local churches and urges them to engage with the local communities in service and evangelism. Ordained and lay staff are valued and one Circuit Steward has special responsibility for their pastoral care.

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

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Achievements and performance

A Circuit Way Forward meeting in November 2024 raised awareness of the crucial decisions needed in the Circuit. Church Treasurers expressed difficulties with a prospective annual - assessment increase, which indicated that the Circuit budget would continue to shrink meaning that only one Presbyter would be in the Circuit from September 2028. The Trustees discussed the transformation needed in the Circuit between now and that date. They considered whether the church buildings, the “Circuit Estate”, were suitable for our mission to connect with the community. The planning of worship was also reviewed: all churches expressed a desire to maintain Sunday morning worship every week in their own church buildings, but this presents challenges to future growth. The Revd Ermal Kirby spoke about the Circuit needing to “sing a new song” to connect with today’s people, to “speak in their own language” quoting from Acts Chapter 2. The Circuit, he said, needs to pray in order to move forward - praying is a task that we need to take up.

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courses to explore Christian faith. A contemporary worship service is held bi-monthly on Sunday evenings. It also has a monthly prayer meeting. It has hosted two Circuit healing services in the past year and will continue with this.

Plans for the future

Financial review

The Circuit’s annual report and accounts for the year ended 31 August 2025 have been prepared in accordance with the Charities Act 2011 and the 2014 version of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with FRS102 (and taking account of the Update Bulletin issued in 2016). The Statement of Recommended Practice has since been updated and the new SORP will take effect for the Circuit for the 2025/26 financial year . The Circuit anticipates no significant changes to its accounting policies.

Financial position at the end of the reporting period

As at 31 August 2025, the net current assets of the Circuit were £1,142,068 (2024: £946,241) of which £149,506 (2024: £132,892) was held as a General Fund reserve; £230 (2024: £13,212) was held as a designated Manse Maintenance Fund reserve; £400 (2024: £400) was held as a designated Benevolence Fund; £965,826 (2024: £791,790) was held in a Circuit Model Trust Fund (CMTF); and £20,000 (2024: £nil) was held in a Restricted Fund towards the costs of the new Deacon in 2025/26.

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£4,857 (2024: £4,848) was held in a Central Finance Board Managed Model Trust Fund with the balance of the CMTF held in an interest-bearing fund. The amounts for 2023/24 include the net proceeds of £436,460 from the sale of Hurst Green Methodist Church.

Of the CMTF closing balance of £965,826 an amount of £831,000 was ringfenced towards the purchase, in 2025/26, of the new Crescent Road manse. The levy of £257,554 paid by the Circuit on the sale of the Selcroft Road manse was refunded to the Circuit in July 2025 to be applied to that purchase, with the balance of the purchase price financed for the Circuit’s existing Model Trust Fund balance. Net of that transaction, the CMTF stood at £135,092 at 1 September 2025 .

The Circuit Model Trust Fund derives its income from sales of chapels and manses, and the application of the fund is restricted by the Methodist Conference. However, this restriction is an internal regulation, and the fund can be used for a variety of purposes, subject to approval from the Trustees for Methodist Church Purposes.

In the year ended 31 August 2025, a transfer of £66,285 was made from the Circuit Model Trust Fund (2024: £126,000) in accordance with a resolution of the Circuit Trustees in June 2025.

The amount approved comprised £19,560 to replenish the Manse Maintenance Fund, £25,000 to cover works at Woodhatch Spinney (bathroom and kitchen refurbishment) and £21,725 to ensure that the Reserves Policy would be met at 31 August 2025.

Statement of the Circuit’s Policy on Reserves

The Circuit holds reserves in order to secure the viability of its future mission. The Reserves Policy takes into account the Circuit’s Mission Policy, and likely levels of future income and expenditure, based on planned activity. The Reserves Policy is reviewed annually by the Circuit Meeting.

The Reserves Policy of the Purley Circuit was revised at the Circuit Meeting in March 2024 to ensure that, at the end of each financial year, the General Fund should cover six months projected expenditure from that fund, excluding expenditure on manses, and in addition a Manse Maintenance Fund reserve to allow for the fluctuation in manse expenditure from year to year.

The General Fund reserve was more than sufficient to meet the policy as at 31 August 2025 at 154% of six months realised expenditure.

The Manse Maintenance Fund at the end of the financial year was £230 (on annual expenditure of £48,981, substantially incurred to carry out repairs at the Circuit’s Woodhatch Spinney manse). Expenditure in 2025/26 is expected to moderate as the Circuit carries out repairs to its Bromford Close manse and its (newly acquired) Crescent Road manse. The Circuit has a policy of carrying out repairs and refurbishments to its manses to best utilise the capital receipts it has had from its sales of the Selcroft Road manse and Hurst Green Methodist Church in the short term (so reducing likely property expenses in the future).

The Benevolence Fund is applied at the discretion of the Superintendent Minister and the Circuit Leadership Team and is designated for the relief of poverty and distress. No contribution was made from that Fund.

The Circuit has been awarded a District Advance Fund grant of £100,000, payable over five years in equal instalments, starting in 2025/26 towards the costs of employing the Circuit’s new Deacon. £20,000 in respect of 2025/26 was received in August 2025 and comprises the Circuit’s only Restricted Funds. That amount was released on 1 September 2025 and applied to the costs of the new Deacon.

Details of any funds materially in deficit

As at 31 August 2025, no funds were in deficit.

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Information on income and expenditure

In the year ended 31 August 2025, 88% (£137,064) of the Circuit’s income (other than capital receipts) was derived from assessments paid by each of the individual churches in the Circuit, and 9% (£13,766) was rental income from the letting of the Bromford Close manse. That rental income is lower than in the previous year: the lease was terminated in May 2025 to allow the Circuit to accommodate the new Deacon whilst the purchase of the Crescent Road manse was completed. It is anticipated that Bromford Close will be let again in 2026, once refurbished, to provide the Circuit with rental income towards the balance of the cost of the new Deacon not covered by the District Advance Fund grant. Total operating income was £188,820 (not including capital receipts arising from the refunds of the District Advance Fund Levy paid on the sale of the Selcroft Road manse in 2023). (The corresponding figures for the year ending 31 August 2024 were 70% (£124,609) and 12% (£21,105) and £178,074 respectively.)

In the year ended 31 August 2025, Charitable Expenditure was £268,714 of which 40% (£106,549) of expenditure was on pay and related costs, 18% (£48,981) was on the maintenance of property, 4% (£10,771) was on insurance and utilities, and 28% (£76,362) was the Circuit’s contribution to the District and Connexion to fund the work of the wider Methodist Church. That included a levy on the Circuit Model Trust Fund of £50,634, much increased since the previous year because of the substantial increase in the Circuit’s Model Trust Fund following the sales of the Selcroft Road manse and Hurst Green Methodist Church. (The corresponding figures for 2024 were Charitable Expenditure[1] of £178,567 of which 54% (£96,001) of expenditure was on pay and related costs, 4% (£7,553) on the maintenance of property, 7% (£11,772) on utilities and insurance, and 13% (£23,475) contribution to the District and Connexion.)

Grants totalling £2,354 were made to Whitethorn Avenue Methodist Church (£1,818) towards the refurbishment of part of the Church’s flooring and to Sanderstead Methodist Church (£536) towards the replacement of their cooker, both under the ad hoc funding request policy approved at Circuit Meetings in 2025.

In 2024/25 the Circuit’s effective operating deficit was £79,894 (2023/24 £492) substantially arising from expenditure on property as detailed above and from the £50,634 levy on the Model Trust Fund based on its balance on 1 September 2024. An operating deficit on a substantially smaller scale is projected for 2025/26 also which will include further expenditure on manse refurbishments.

However, the purchase of the Crescent Road manse, which completed in October 2025 (but was anticipated before the end of the 2024/25 financial year), allowed the Circuit to ringfence £831,000 of its Model Trust Fund balance on 1 September 2025, substantially reducing the annual contribution to the Central Methodist Trust Fund to £4,241[2] .

The Circuit is expected to remain solvent for 2025/26 and 2026/27. It continues to be the case that the Circuit Trustees will need to agree a plan to eliminate the deficit in the longer term. A Deacon has been appointed to the Circuit, from 1 September 2025, and part of her role is to assist the Circuit in working towards the renewal of the mission and the rationalisation of the Circuit.

The Council of Caterham Methodist Church voted to cease worship with effect from the end of August 2025, transferring the responsibility for its assets to the Circuit Trustees. This will be reflected in the Circuit’s accounts for 2025/26.

1 This excludes the Connexional Levy on the proceeds of the sale of Hurst Green Methodist Church and the costs associated with that sale.

2 This amount was charged to the Circuit’s Model Trust Fund on 1 September 2025 and so will appear in the 2025/26 Accounts

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Investment policy and objectives

Through 2024/25 the Investment Policy of the Circuit has been, firstly, to maintain in aggregate cash balances at the Circuit’s current account with HSBC and at the Central Finance Board Deposit Account an amount sufficient to maintain the Reserve Policy. The Circuit’s investments in the Model Trust Funds have been maintained to meet anticipated manse maintenance costs as well as unexpected costs. Property assets are held either to generate income to support the ongoing expenses of the Circuit (Bromford Close) or to provide manses for the Circuit’s ministers.

Structure, governance and management

Purley Methodist Circuit is part of the London Methodist District and is accountable to the annual Methodist Conference.

The charity is constituted by an Act of Parliament. The governing documents for the Circuit are the Deed of Union (1932) and Methodist Church Act (1976).

Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPD).

The Connexional Office implements decisions made by Conference and is also responsible for the stationing of Presbyters in individual Circuits.

Connexional decisions are passed to the Chair of the District and appropriate Officers of the District for regional implementation.

The District passes the control down to Circuit level for local implementation by the Superintendent Minister, ministerial staff, Circuit Stewards and Circuit Treasurer (Circuit Leadership Team) via the medium of the Circuit Meeting. Day to day management of the Circuit is undertaken by the Circuit Leadership team who oversee the day to day running of the charity and report to the full meeting of trustees.

The membership of the Circuit Meeting is laid down in the Constitutional Practices and Discipline of the Methodist Church.

The managing trustees normally meet three times a year, in September, March and June/July. The trustees consist of Circuit office holders (appointed by the existing trustees), Ministers (appointed by the Methodist Conference) and representatives appointed by the local Methodist churches.

Statement of Trustees’ Responsibilities

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

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year.

In preparing these financial statements, the Trustees are required to:

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

Trustee training

A range of guidance is produced by the Methodist Connexion to support the effective running of the Circuit. Trustees are asked to read the information provided online by The Methodist Church for Managing Trustees.

Risk Management

Major risks are considered by the Circuit Leadership Team with professional advice taken as required. A regular review process is carried out by the Leadership Team to ensure that the Charity is fulfilling its objectives.

Safeguarding

Statement of Safeguarding Principles

It is the Methodist Church’s intention to value every human being as part of God’s creation and the whole people of God. At the heart of the Methodist community is a deep sense of the place of welcome, hospitality and openness, which demonstrates the nature of God’s grace and love for all.

Our church communities are called to be places where the transformational love of God is embodied and life in all its fullness is a gift, which is offered to all people.

Principles

Safeguarding is about the action the Church takes to promote a safer culture. This means we will:

We are committed to:

We will carefully select and train all those with any responsibility within the church, in line with safer recruitment principles, including the use of criminal records checks through the Disclosure and Barring Service (DBS).

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We will respond without delay to every safeguarding concern, which suggests that a child, young person or adult may have been harmed, working in partnership with the police and social services in any investigation.

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

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

Working with the Circuit Safeguarding Officer, we will support risk assessment of those who present a safeguarding risk within a church environment. We will ensure appropriate pastoral care is offered and measures are taken to address identified risks including referral to statutory agencies, suspension and the use of safeguarding contracts.

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

The Purley Circuit commits itself to:

  1. RESPOND without delay to any allegation or cause for concern that a child or vulnerable adult may have been harmed, whether in the Church or in another context. It commits itself to challenge the abuse of power of anyone in a position of trust. It commits itself to providing informed pastoral care to those in need, including the supervision of those who have committed criminal offences.

  2. IMPLEMENT the Methodist Church Safeguarding Policy, Procedures and Guidance, government legislation and guidance to achieve safe practice in the Circuit and in the churches.

  3. The PROVISION of support, advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable.

  4. AFFIRM and give thanks for the work of those who are workers with children and vulnerable adults and acknowledge the shared responsibility of us all for safeguarding children, young people and vulnerable adults on our premises.

Reference and administrative details

Charity Name Registered Charity Number

The Purley Circuit of the Methodist Church

1134261

Charity’s Principal Address

Sanderstead Methodist Church, Limpsfield Road, Sanderstead, South Croydon, CR2 9EF

Charity’s bankers

HSBC UK

Independent Examiner Mr R J E Bamford

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The Charity Trustees are the members of the Purley Circuit Meeting. This comprised during the year of this report:

Trustee name Office (if any) Dates
acted if
not for
whole
year		 Name of person (or body)
entitled to appoint trustee (if
any)
Revd. Graham Claydon
Knights *		 Chair and
Superintendent
Minister		 Methodist Conference
Revd. Sang Wook Han* Methodist Conference
Revd. Stephen Mares Methodist Conference
Revd. Ermal Kirby* Methodist Conference
Revd. Dr. Jonathan Dean Methodist Conference
Dr. Robert Baston * Circuit Treasurer
and Circuit
Steward		 Trustees of the Purley Circuit
Meeting
Mrs Elaine Burrows Coulsdon Methodist Church
Council
Mrs Maureen Cebreiro Coulsdon Methodist Church
Council
Mrs Eleanor Day Methodist
Homes for the
Aged Circuit
Officer
Church
representative		 Trustees of the Purley Circuit
Meeting
South Croydon United Church
Meeting
Mrs Christina Dench Warlingham Methodist Church
Council
Mrs Anne Downey Whitethorn Avenue Methodist
Church Council
Mr Peter Gammie To
11/03/25		 Warlingham Methodist Church
Council
Mrs Jill Gradon Warlingham Methodist Church
Council
Miss A Wendy Heslop From
25/06/25		 Caterham Methodist Church
Council
Mrs M Isted-Osborn South Croydon United Church
Meeting
Mr Curtis Juman Local Preacher
representative		 Trustees of the Purley Circuit
Meeting
Mrs Heather Juman Warlingham Methodist Church
Council
Miss Doris Nicholls Caterham Methodist Church
Council
Mr Enock Nyongesa Whitethorn Avenue Methodist
Church Council
Mrs Pamela Osborne Coulsdon Methodist Church
Council
Mr David Poore To
30/03/25		 Caterham Methodist Church
Council
Mrs Helen Rankin * Secretary of the
Circuit Meeting		 Trustees of the Purley Circuit
Meeting

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Trustee name Office (if any) Dates
acted if
not for
whole
year		 Name of person (or body)
entitled to appoint trustee (if
any)
Mrs Jeanne Revnell Methodist
Women in
Britain Circuit
representative		 Purley Circuit Methodist Women
in Britain Meeting
Miss Susan Stevens Whitethorn Avenue Methodist
Church
Mr Eddie Taylor Sanderstead Methodist Church
Council
Mrs Ann Wagstaff * Circuit Steward
Circuit
Safeguarding
Officer
Church
representative		 Trustees of the Purley Circuit
Meeting
Trustees of the Purley Circuit
Meeting
South Croydon United Church
Meeting
Mr A B Wallbank Sanderstead Methodist Church
Council
Mrs T E Wallbank * Circuit Steward
Synod
Representative		 Trustees of the Purley Circuit
Meeting
Trustees of the Purley Circuit
Meeting
Mrs Doreen Wright South Croydon United Church
Meeting

Changes to Trustee appointments from 1 September 2025

Trustee name Office (if any) Name of person (or body)
entitled to appoint trustee (if
any)
Mr Jeremy Davies Secretary of the
Local Preachers’
Meeting		 Appointed
15/09/25		 Local Preachers’ Meeting
Mrs Marjorie Dear Appointed
15/09/25		 Sanderstead Methodist Church
Council
Miss A Wendy Heslop Leaving
31/08/25		 Caterham Methodist Church
Council
Miss Doris Nicholls Leaving
31/08/25		 Caterham Methodist Church
Council
Deacon Suzie Viana * Appointed
01/09/25		 Methodist Conference
Revd Roberto Viana Appointed
01/09/25		 Methodist Conference

From September 2025, Mrs Maureen Cebreiro was appointed as a Circuit Steward and a member of the Circuit Leadership Team.

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Custodian trustees

The Trustees for Methodist Church Purposes Manchester are custodian trustees holding title to property belonging to the Circuit.

Funds held as custodian trustees on behalf of others

No funds are held by the Circuit as custodian trustees on behalf of others.

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s)

Revd. Graham Claydon-Knights

Mrs Helen Rankin

Position Chair

Secretary

Superintendent Minister

Date

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Purley Circuit of the Methodist Church Circuit No. 35/40

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

Notes to the
accounts		 Notes to the
accounts		 General Funds
(Unrestricted)		 Circuit Model
Trust Funds
(Unrestricted)		 Restricted
Funds		 Total
2024-25		 Total
2023-24
Income
Donations and legacies
13
Income from monetary investments
Income from investmentproperties
Assessments on churches		 £
£
£
£		 £
1,000
24,302
-
124,609
Donations and legacies - - - - 1,000
Income from monetary investments 4,598 33,392 - 37,990 24,302
Income from investmentproperties - - - - -
Assessments on churches 137,064 - - 137,064 124,609
Capital receipts - - - - -
Grants received & Connexional levies refunded - 257,554 20,000 277,554 -
Rental income 13,766 - - 13,766 21,105
Other charitable income - - - - 12,058
Transfer from Hurst Green accounts - - - - -
Total income 155,427 290,946 20,000 466,374 183,074
Expenditure
Grants and donations 2,354 - - 2,354
Salaries and associated costs 106,549 - - 106,549
Ministers' expenses 4,104 - - 4,104
Insurance,utilities etc 10,771 - - 10,771
Property maintenance 48,981 - - 48,981
Connex'l assessment & model trust levy 25,728 50,634 - 76,362
District assessment & Connexional levy paid 3,672 - - 3,672
Depreciation - - - -
Office expenses 1,696 - - 1,696
Other outgoings 14,223 - - 14,223
Total charitable expenditure 218,080 50,634 - 268,714
Gains/(losses) on monetary investments - 9 9
Gains/(losses) on investmentproperties - - -
Net income/(expenditure) (62,653) 240,321 20,000 197,668
Transfers between funds 66,285 (66,285) -
Other gains/(losses) -
Net movement in funds 3,632 174,036 20,000 197,668
Total funds brought forward 1,376,504 791,790 - 2,168,294
Total funds carried forward 1,380,136 965,826 20,000 2,365,962

Note Throughout these accounts, numbers might not add due to rounding; but each individual figure is correctly rounded to the nearest pound.

See 4.1 for prior financial year.

F-1

Balance Sheet as at 31 August 2025

Notes to
the
accounts
Fixed Assets
Circuit manses & equipment
12.1, 12.2
Investmentproperties
12.1
Investments
14
Total fixed assets
Current Assets
Debtors andprepayments
8
Loans by the Circuit
Investments with TMCP
14
Central Finance Board deposits
Other deposits
Cash at bank and in hand
Total current assets
Current liabilities
Creditors (due in under oneyear)
9
Grants payable within oneyear
Total current liabilities		 Notes to
the
accounts
Fixed Assets
Circuit manses & equipment
12.1, 12.2
Investmentproperties
12.1
Investments
14
Total fixed assets
Current Assets
Debtors andprepayments
8
Loans by the Circuit
Investments with TMCP
14
Central Finance Board deposits
Other deposits
Cash at bank and in hand
Total current assets
Current liabilities
Creditors (due in under oneyear)
9
Grants payable within oneyear
Total current liabilities		 General Funds
(Unrestricted)		 Circuit Model
Trust Funds
(Unrestricted)		 Restricted
Funds		 Totals at
31 August
2025		 Totals at
31 August
2025		 Totals at
31 August
2024
£
1,230,000
0
4,848
1,234,848
16,910
0
786,942
127,971
0
14,418
946,241
10,963 10,963 12,795
- 0
10,963 - - 10,963 12,795
Net current assets/liabilities 150,136 960,969 20,000 1,131,105 933,446
Total assets less current liabilities
Long term liabilities
(due after more than oneyear)
Grants payable after oneyear
Other long-term liabilities
Total long-term liabilities
Net assets
Funds of the Circuit
General Funds (Unrestricted)
Circuit Model Trust Funds (Unrestricted)
Total Unrestricted Funds
Restricted Funds
Total Funds		 1,380,136
965,826
20,000
2,365,962
-
-
-
-
-
-
-
1,380,136
965,826
20,000
2,365,962
1,380,136
1,380,136
965,826
965,826
2,345,962
20,000
20,000
1,380,136
965,826
20,000
2,365,962
2,168,294
0
0
0
0
2,168,294
General Funds (Unrestricted) 1,380,136 1,380,136 1,376,504
Circuit Model Trust Funds (Unrestricted) 965,826 965,826 791,790
Total Unrestricted Funds 2,345,962 2,168,294
Restricted Funds 20,000 20,000 0
Total Funds 1,380,136 965,826 20,000 2,365,962 2,168,294

See 4.2 for prior year comparison

Signed by

Dr R J Baston Circuit Treasurer Date

Rev[d] Graham Claydon-Knights Chair of Circuit Meeting Date

F-2

Notes to the Accounts

1 Basis of accounting

The financial statements have been prepared under the Charities Act 2011 in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Charities Act 2011.

2 Funds

The funds held constitute: a General Expenditure Fund held for any purpose of the Circuit and a number of Designated Funds held for specific purposes determined by the Circuit, all of which are Unrestricted; the Circuit Model Trust Fund which has wide purposes defined in Standing Orders and is categorised as Unrestricted. The Circuit has no Endowment Funds and no Restricted Funds (held for narrower purposes). Details of each material fund are disclosed in the final note to these accounts. Any funds may be represented by more than just cash.

3 Accounting policies

Basis

These accounts have been prepared on the basis of historical cost except that investments are shown at their market value at the end of the year, on the accruals basis to better reflect the Circuit’s financial position and activities.

Incoming resources

Income is included in the Statement of Financial Activities (SOFA) when the Circuit becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources, and the monetary value can be measured with sufficient reliability.

Resources expended

This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Circuit to pay out resources.

Grants

Grants made by the Circuit from its own funds are recognised in full at the time of agreement or when the Circuit accepts that there is a legal or operational obligation to make the payment.

VAT

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

Tangible fixed assets for use by the Circuit

Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £1,000. The freehold property is shown in the accounts at 2015 deemed values. No depreciation is provided on the buildings because the trustees consider the current residual fair value of the manse buildings (on the assumption that it had reached the end of its useful economic life by the year-end) to be not less than its current value. Any depreciation would not be material. The properties are reviewed quinquennially and appropriate repairs effected so no impairments are recognised.

Investment properties

Hurst Green Methodist Church and the Selcroft Road Manse having been sold, the Circuit held no investment properties at 31[st] August 2025.

Investments

Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year-end are shown in the SOFA.

Debtors and prepayments

Debtors and prepayments include the payment of the September stipend in August and other sundry debtors and prepayments.

Creditors

Creditors include assessments received in August for the following month, rental income received in advance and sundry accrued expenses.

F-3

4 Comparative figures for the previous year

4.1 Statement of Financial Activities for the year ended 31 August 2024

General Funds
(Unrestricted)		 Circuit Model
Trust Funds
(Unrestricted)		 Restricted
Funds		 Total
2023-24
Income
Donations and legacies
Income from monetary investments
Income from investmentproperties
Assessments on churches		 £
£
£
£
Donations and legacies 1,000 - - 1,000
Income from monetary investments 3,557 20,745 - 24,302
Income from investmentproperties - - - -
Assessments on churches 124,609 - - 124,609
Capital receipts - - - -
Grants received - - - -
Rental income 21,105 - - 21,105
Other charitable income 7,058 5,000 - 12,058
Transfer from Hurst Green accounts - - - -
Total income 157,329 25,745 - 183,074
Expenditure
Grants and donations 21,340 - - 21,340
Salaries and associated costs 96,001 - - 96,001
Ministers' expenses 3,428 - - 3,428
Insurance,utilities etc 11,772 - - 11,772
Property maintenance 7,553 - - 7,553
Connex'l assessment & model trust levy 23,246 228 - 23,475
District assessment & connexional levy 3,318 250,973 - 254,291
Depreciation - - - -
Office expenses 1,505 - - 1,505
Other outgoings 10,177 12,567 - 22,743
Total charitable expenditure 178,338 263,768 - 442,107
Gains/(losses) on monetary investments - 348 348
Gains/(losses) on investmentproperties - - -
Net income/(expenditure) (21,009) (237,675) - (258,684)
Transfers between funds (574,000) 574,000 -
Other gains/(losses) -
Net movement in funds (595,009) 336,325 - (258,684)
Total funds brought forward 1,971,513 455,465 - 2,426,978
Total funds carried forward 1,376,504 791,790 - 2,168,294

F-4

4.2 Balance sheet as at 31 August 2024

Fixed Assets
Circuit manses & equipment
Investmentproperties
Investments
Total fixed assets
Current Assets		 Fixed Assets
Circuit manses & equipment
Investmentproperties
Investments
Total fixed assets
Current Assets		 General Funds
(Unrestricted)		 Circuit Model
Trust Funds
(Unrestricted)		 Restricted
Funds		 Totals at
31 August
2024
£
£
£
£
1,230,000 1,230,000
- -
4,848 4,848
1,230,000 4,848 - 1,234,848
Debtors andprepayments 16,910 16,910
Loans by the Circuit -
Investments with TMCP 786,942 786,942
Central Finance Board deposits 127,971 127,971
Other deposits -
Cash at bank and in hand 14,418 14,418
Total current assets 159,299 786,942 - 946,241
Current liabilities
Creditors (due in under oneyear)
Grants payable within oneyear
Total current liabilities
Net current assets/liabilities
Total assets less current liabilities
Long term liabilities
(due after more than oneyear)
Grants payable after oneyear
Other long-term liabilities
Total long-term liabilities
Net assets
Funds of the Circuit
12,795 12,795
-
12,795 - - 12,795
146,504 786,942 - 933,446
1,376,504 791,790 - 2,168,294
-
-
- - - -
-
1,376,504 791,790 - 2,168,294
General Funds (Unrestricted) 1,376,504 1,376,504
Circuit Model Trust Funds (Unrestricted) 791,790 791,790
Designated Funds (Unrestricted) -
Total Unrestricted Funds 2,168,294
Restricted Funds - -
Endowment Funds -
Total Funds 1,376,504 791,790 - 2,168,294

F-5

5 Payments to trustees

yments to trustees
2024/25 2023/24
Payments made to trustees for additional services provided to the
Circuit by agreement with the Circuit Meeting		 £ 0 0
2024/25 2023/24
Number of trustees who were paid expenses 4 7
Total amount of expenses paid to trustees £ 3,291 5,908
Expense payments substantially all relate to reimbursement for travel and other costs incurred by
the Presbyters.

6 Fees for examination or audit of the accounts

Independent examiner’s or auditors' fees for reporting on the
accounts
£
Other fees (e.g. advice, accountancy services) paid to the
independent examiner or auditor
£
7 Paid employees
Staff Costs paid during the year were:
Gross wages, salaries and benefits in kind1
£
Employer’s National Insurance costs
£
Pension costs2
£
Apprenticeship levy
£
Total staff costs3
£
Average number of full-time equivalent employees in the year4:
8 Analysis of debtors and prepayments
Stipends and associated costs paid in advance
£
Other debtors and prepayments5
£
Total debtors and prepayments
£		 2024/25
0
0
2024/25
83,757
7,849
14,526
418
106,549
2.50
2025
10,953
0
10,953		 2023/24
0
0
2023/24
73,792
6,217
15,625
368
96,001
2.35
2024
10,953 7,549
0 9,361
10,953 16,910

1 The increase year-on-year comprises (i) a general inflation related stipend increase; (ii) substantially, the employment of Rev. Ermal Kirby with responsibility for South Croydon United Church in the absence of a United Reformed Church minister for the whole year; and (iii) an increase in Employers National Insurance costs.

2 This includes an initiating lump-sum pension contribution for the Lay Worker

3 Up to rounding.

4 Full time: Rev. Graham Claydon-Knights and Rev. Sang Wook Han; part time: Rev. Ermal Kirby (at 25% for a full year) & Linda Lucking (Administrator) (at 25%).

5 For 2024 the full amount relates to a deposit paid in advance of the installation of new windows at a manse

F-6

9 Analysis of creditors (due in under one year)

Assessments received in advance6

Rental payments received in advance

Caterham Methodist Church7

Total creditors (due in under one year)
 2025
£
10,571
£
0
£
392
£
10,963		 2024
11,422
1,373
0
12,795

10 Loans

The Circuit currently has no loans.

11 Capital Commitments and Contingent Liabilities

As at 31 August 2025 there were no capital commitments (2024: nil). No contingent liabilities were identified at 31 August 2025 (2024: nil).

12 Tangible Fixed Assets

12.1 Disposition of Circuit’s Properties

The following table displays the disposition of the Circuit’s properties over the course of the financial year, recording the effect of the disposal Hurst Green Methodist Church during the course of the year.

----- Start of picture text -----
Payments on
Fixtures, account and
fittings and assets under
Land Manses Other buildings equipment construction Total
£ £ £ £ £ £
Balance brought forward 1,230,000 0 1,230,000
Additions
Revaluations (+/-)
Disposals (-) 0 0
Transfers * (+/-)
Balance carried forward 1,230,000 0 1,230,000
Accumulated depreciation
Balance brought forward 0 0
Depreciation charge for year
-
( )
Revaluations (+/-)
Disposals (-)
Transfers (+/-)
Balance carried forward 0 0
Net book value
Brought forward 1,230,000 0 1,230,000
Carried forward 1,230,000 0 1,230,000
----- End of picture text -----*

6 The Assessments received in advance are the same as in the previous year, except that no assessment has been received from Caterham Methodist Church, following its resolution to close with effect from 1[st] September 2025.

7Following the resignation of the Treasurer of Caterham Methodist Church, the Circuit agreed to meet miscellaneous outgoing of that Church against not remitting charitable donations received by the Circuit on behalf of the Church.

F-7

12.2 Manse valuations

Until considered for sale, the manses have been held at their historic book value (as at 31[st] August 2015) as follows:

Property £
27, Woodhatch Spinney 360,000
11, Cranleigh Gardens 410,000
1, Bromford Close 460,000
Total 1,230,000

12.3 Transfers between funds, grants and Connexional Levies

12.3.1 Grants received and Connexional Levies Refunded

The Circuit has received a grant of £100,000 from the London District Advance Fund towards the costs of employing a Deacon for five years, commencing on 1[st] September 2025. This is paid in five equal annual instalments, the first of which was received in August 2025.

The Connexional Levy of £257,554 paid in 2023/24 out of the proceeds of the sale of the Selcroft Road Manse (which completed in September 2023) has been refunded and will be used towards the cost of acquiring the new manse at 41 Crescent Road, Caterham.

Grants totalling £2,354 were made to two Circuit Churches under the Circuit’s grants policy (in each case covering 1/3[rd] of the capital expenditure costs).

12.3.2 Connexional Assessment and Central Model Trust levy

The Circuit paid a Connexional assessment of £25,728 and a Central Model Trust Fund Levy of £50,634 on the outstanding value of its Model Trust Fund (on 1[st] September 2024).

12.3.3 District levy

The Circuit paid a London District levy of £3,672 which goes towards the running costs of the London District. No properties were sold in 2024/25 so no Connexional Levy on the proceeds of property sales was paid.

12.3.4 Transfers between funds

Pursuant to a Resolution of the Circuit Meeting in June 2025, an amount of £66,285 was transferred from the Circuit’s Model Trust Fund to its General Fund comprising amounts of

F-8

12.4 Gain/(loss) on investment properties

There was no gain nor loss in the financial year 2024/25, no properties being held as investment properties

12.5 Other Outgoings

Other outgoings comprise relocation costs for the Circuit’s new Deacon, Preaching Fees and Other Miscellaneous Costs:

£ £
2025 2024
Relocation costs 4,654 0
Payments to the United Reformed Church 0 7,625
PreachingFees 975 900
Surveyexpenses 6,381 300
Legal expenses 1,174 0
Other Miscellaneous Costs (Bank charges, safeguarding
training, incidental costs incurred in the application for a Deacon
and Connexional Resources)		 1,039 1,301
Benevolent Fund disbursements 0 50
Total8 14,223 10,177

13 Rental and Other Income

Rental income of £13,766 was received from the tenants of 1 Bromford Close, Hurst Green for the period from 1[st] September 2024 to 5[th] May 2025, when the tenancy terminated. 1 Bromford Close is now used as a manse (housing the Circuit’s new Deacon).

No other charitable income was received in 2024/25.

14 Investment assets

The funds that support the Circuit Model Trust Fund are held by TMCP, mainly in the Trustees Interest Fund, on which interest is credited each month, with a smaller amount held in CFB Managed Mixed Fund units, as analysed below. These are regarded as medium- and long-term investments.

TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day-to-day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and policy as determined by the Methodist Conference.

8 Numbers may not add up due to rounding

F-9

Analysis of investments
Investments listed on a recognised Stock Exchange
Investments held in common investment funds9
Securities not listed on a recognised Stock Exchange
Trustees Interest Fund (see note below)10
Total investments
Change in common investment fund valuations
Carrying (market) value at start of year
Plus: additions to investments at cost
Less: disposals at carrying value
Net gain/(loss) on revaluation
Carrying (market) value at end of year		 £
2025		 £
2025		 £
2024
4,857 4,848
960,969 786,942
965,826 791,790
2024/25
4,848
9
4,857		 2023/24
4,848 4,500
9 348
4,857 4,848

In July, the Circuit Trustees’ Interest Fund was credited with £257,554, being a refund of the levy paid to the London District Advance Fund in 2023/24 from the net proceeds of the sale of the Selcroft Road manse. This amount is to be applied to the anticipated purchase of 41 Crescent Road, Caterham as a replacement manse. This credit is included in a total of £831,000 which has been transferred to an auxiliary Circuit Trustees’ Interest Fund (4337A) reserved for the purchase of 41 Crescent Road (which amount will not incur the Annual Central Methodist Fund Levy on 1[st] September 2025).

14.1 Summary of fund movements for the year ended 31 August 2025

Fund Name Opening
Balance		 Income Expenditure Transfers Gains/
(losses)		 Closing
Balance
£ £ £ £ £ £
Unrestricted Funds
General Expenditure Fund 132,892 155,427 205,099 66,285 149,506
Manse Maintenance Fund 13,212 - 48,981 36,000 230
Benevolence Fund 400 - - - 400
Circuit Model Trust Fund 791,790 293,520 53,208 (66,285) 9 965,826
Total Unrestricted Funds
(excluding land and buildings)		 938,294 448,947 307,288 36,000 9 1,115,962
Restricted Funds
DAF Grant for Deacon 0 20,000 0 0 0 20,000
Total Restricted Funds 0 20,000 0 0 0 20,000
Property 1,230,000 0 0 0 0 1,230,000
Total 2,168,294 468,947 307,288 36,000 9 2,365,962

There were no endowment funds in the year ending 31 August 2025.

The following transfers were made between the funds or to the Circuit Churches during the year:

10 Recognised as an Investment with TMCP under Current Assets

F-10

Grants to two Churches (under the Circuit Grants Policy, from the General Fund), one for building maintenance and one for a replacement cooker, totalling £2,354 are included in expenses.

14.2 Comparative figures for the year ended 31 August 2024

Note: In the 2024 accounts, General Expenditure Fund transfers were given net of grants to churches in the circuit. These are now recognised in Expenditure.

Fund Name Opening
Balance		 Income Expenditure Transfers Gains/
(losses)		 Closing
Balance
£ £ £ £ £ £
Unrestricted Funds
General Expenditure Fund 34,368 157,329 184,805 126,000 132,892
Manse Maintenance Fund 6,695 - 7,483 14,000 13,212
Benevolence Fund 450 - 50 - 400
Circuit Model Trust Fund 455,465 462,231 254 (126,000) 348 791,790
Total Unrestricted Funds
(excluding land and buildings)		 496,978 619,561 192,593 14,000 348 938,294
Restricted Funds
Covid-19 Grants for Circuit Fund 0
Total Restricted Funds 0 0 0 0 0 0
Property 1,230,000 0 0 0 0 1,230,000
Total 1,726,978 619,561 192,593 14,000 348 2,168,294

There were no endowment funds and no restricted funds in the year ending 31 August 2024.

F-11

Declarations and Scrutiny

I confirm that these accruals-based accounts for the year to 31 August 2025 have been prepared from the records of the Circuit and that they include all funds under the control of the Circuit meeting.

Signature of treasurer

Date

Name and address of treasurer:

Dr R J Baston 57 Westhall Road, Warlingham, CR6 9BG

Presentation to the Circuit meeting

I confirm that the annual report and accounts for the year ended 31 August 2025 were presented to the Circuit meeting held on 23 March 2026.

Signature of the Chair of the meeting Name of the Chair of the meeting:

Rev[d] Graham Claydon-Knights

Date

F-12

Independent Examiner’s Report to the Trustees of the Purley Circuit of the Methodist Church (No 35/40)

Charity Number 1134261

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the Purley Circuit for the year ended 31 August 2025 set out on pages F-1 to F-12. As the Circuit’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

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

Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that in, any material respect:

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

I have obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date.

Signature of independent examiner …………………………………………………………………. Name of independent examiner R J E Bamford

Relevant professional qualification of independent examiner ICAEW

Name of firm (where appropriate) N/a Address 9 Peter Avenue, Oxted RH8 9LG

Date ………………………………………

F-13