Circult
Accruals Accounts
2023124
THE METHODIST CHURCH
REPORT AND ACCOUNTS
(ACCRUALS BASIS)
for the year ended 31 August 2024
South Essex
Circuit
Registèred Chaiity- Registrdtion number
1134269
Beds,Essex,Herts
District No I Circuit No
34101
Mlnisters
Rev F Al-Hassen
Rev M Agyam
Rev F Smith
Circuit Stewards
Mrs L Amber,
Mrs H Ashworth, Mrs S Stubbs
Mr G Hodgson
Mrs C Raven
Circuit Treasurnr
'ss W A Crayden

South Essex arcult
TRUSTEES, ANNUAL REPORT
FOR THE YEAR EfioED31 AUfjU5T2024
Introdurtlon
This i% the Tru51ees' Annual Report for the Methodist ChuTch of South Essex Circuit
covering the north part of the Thames EstU8ry from Basildon irt the east to Grays in the
west takln8 in Billericay in the northern part of ihe circuit.
The Methodist church South E&sèx Or¢uit is responsible for the ministerial oversi8ht
and pastoral care ot elght churche5 In the clrcult- the suppon of a mlnlstry team of
three presbyter Ministers, one full time lay employee and one part time lay employee
and the maintenance of four CiTCUIt manse5.
Aims and ￿ganISatIon
The South Essex Circvlt is part of the Methodlst Church and is committed to sharing the
good news of Jesus Christ in word and action.
The Circuiys role 15 to ensure the effectwe use of its resources to furtheT the four
dimensions of 'Our callin￿ as Methodists.
Worship- to increase awareness of God's presence and to ￿lebrate God's love;
Service- to be goThl neEhbours to people in need and to challenge injustice-
Evangeli5m-to make more followers (rfJesu5'
Learning and Caring- to help people to learn and grow in faith through mutual Support
nd care.
The Circuit caring policy is to:
Encourage everyone in our churche5 to care for one another, and maintain an
establlshed pastoral system where church members work in conjunction with 5tsff.
Make it a requirement for an annual review of Safeguarding Policies and ènsure
necessary DBS checks are made and training attended.
Encourage churche5 to work alongside other a8ències. as well as Ècumèniolty to geek
to allw8te social needs locally identified.
Be sensitive to people of other faiths and to face the challenge of being open to
dialogue with them lemphasising what we have In common. rather than solely
focus5ing tsn those issues on whl¢h we dlfferl.

Famity Minlstry
Encourage and equip volunieers and leaders to build each churth into a community for
all generation5.
Encourage and nurture relationships betsween God, church and families.
NLkrture relatitsnshlps across age groups within church.
Facilitate Ilnks between the church, families, the wider community and other
OTganisations through outreach and church-based events includingworship.
Hospitsllty
Encourage local churches to extend Christ-like hospitality and practlce an artNe and
generou5 lo￿.
Inwte. welwme, re￿1ve and care for those who are 'strangerg. so they may find a
spiritual home and the rlchnes5 of Chrlst in our churche
Express God'5 invitstion to others.
Pray, plan, prepare and woik toward helplng others to recelve Chrlst.
Inclusi¥lty
Encoura8e and facllitate a sense of bèlonging together a5 one in the Bo(ty of Christ.
Acknowledge the uniqueness of indlviduals and foster inrlusivitv.
Encourage mutual concern, goodwill respect for others regardless of ethnicity,
gender, sexual orientatlon. marltal statu5, age, dtsabS1ity or opinion.
Acknowle(18e Chrlstians hold different vlews on issue5 including faith and1rftr5tyle, and
encourage all exchange5 of opinion to be within a framework of mutual fespect,
prayèrfulness. gra￿ and honesty.
Challenge discrimination and injustice.
Workln8 Together
Encourage openness to change and 3 willingness to ￿ceIve the talents of other5.
Encourage people within church to work together as effectively as possible.
To be conscious arKI considerate of the we114)eing needs of those who servelwork in
our churches= volunteers, lay workers, ordained ministers.
Buslnes5 and Resources Poll
Peo
The Clrcult policy is to=
Malntain effective oversight of churche5 through the grouped responsibilsties of staff
and the location of manses.

Develop and support its mlnlsterlal stsff and lay worker5, who meet r￿UlarlY for
mutual support, encouragement and conversation about Circuit and thurch issues.
Traln and authotise local preachers and worship leaders, who, together wilh ordained
ministers. have the prlmary role in leadingthe worshipping life of the churches.
Seek appropriate people to join the Leadership Team a5 Circuit stewards. offer
Induciion and encouragement to take an interest in partl¢ular aspects of ar¢utt work.
Buslness and Resources Po
Bui
The Circuit will..
Maintain and improve, where approprlate, those manses for which It Is responsible.
Continue the independent quinquennial inspections of all Orcuit property, supported
by annual physical inspections by the relevant stewards, and wlll malntaSn a list of
relevant maintenante and professional a8encie5.
Requlre churthes to comply with the Safeguarding and Equality legislation and
Connexional policy.
Require churches comply wlth current buildings Health and Safety leglslation and
undertake Annual Risk Assessments.
Seek to support and give advSce on the Smprovement and Maintenan￿ of church
premise&
Seek to support and prLJvide resour¢es towards energy efficiency, health and safety,
accessibility and property improvements foi outieach.
Buslne55 and Resources Poll
Finance
The Circuit poll￿ is to-
Encourage eath church to maximise the use of regular, tax4ffident giving.
Consider and approve an annual budgeL tO8￿her wlth two forecast years.
Consider and review futurÈ Circuit finance.
Consider and approve the annual church contributions. in the knowledge that giving is
one response we can make to God's constant love.
Business and Re
rces Poll
sin
The fjrcult pollcy Is to..
Plan and dischèrge Its re5ponslb511ties in an efficient and effective manner.
Encourage churches to plan and discharge thèir responsibilities efficiently and
effectively.

Revlew ofthe
The Circuit has provided support to all nine thurches to comply wlth the above policy
by encouragtnB trainin& financtng scheme to encclurage outreach and maintaining
hur¢h buildings.
In February a rèserves ptslicy is drawn up for di5CU55ion in the circuit leadership team
for the next connexional year and approved at the February Circuit Meeting. This gives
us a vision of what we plan to do in the next year. In addition wè also prepare a
budget. We are happy to report for 2023124 thai there were no malor dlfferences
between actual and budgeted r￿UTes.
In¢ome trends
CSrcult Income is primarily drawn from the assessment paid by thecircuit churches.
Interest from accounts held with rerognised Banks and Central Finance Board.
We h3ve investments valued at É219,578 which generated dividends. This investment Is
re-valued each year and the movement Is in induded in the financial statements.
The rental income relates to the rental of Meadow Rsse Billericay a redundant manse.
OurinE the year sianford Methodist Church was 501d and the funds are included in the
accounts.
St Andrew's in HeronBate closed during the year and is in the PTO￿55 of being sold.
Ex
endTture trends
Stipend expendrture ha5 increased each flnancial yoar In Ilne wlth conference approved
increases.
17.47% of expenditure 15 the Circuit contributiors to the Distrirt and Connexion. of
which a signiftcant part is used to fund the work of the wider Methodlst Church.
The other expenditure in the General fvnd Is in respect of living expenses of the
ordainèd employees and reirnbursement of variou5 expenses incurred in carryin8 Out
Iheir dutle&
The current assèts of the circuit equal £505.864 and represents a general reserve to
cover Six months of expenditure and the baLanee is allocated to specified re5erve5
which are detailed later in this report.

Plans for 2024
Circuit financial plan5 for the coming year have been prepared on the basis that ihere
remains 3 full time ordained staff with 4nti¢ipated cost of livin8 stipènd Increases
combined wlth an increase in the assessment paid to the distritt suth that I have not
reqUe￿@d an increase in the as5e5sment fTom the circuit Churches.

South Essex Clrcuit
Trnste¥s An￿al Report on FlnaJ¢e and Governance
Basis of pr•paratloft and legal framework
The financial statements have been prepared in accordance wilh the A¢¢ountlng and
Reporting by Chartties Statement of Recommended Prathice ISORPI applicable to
charities prèparing thèir accounts in accordance with the Financlal Reporting Standard
appltcable in the UK and Republic of Ireland IFRS 1021 èffective from I january 2015-
(Charlties SORP FRS 1021
Full Name ofcharity.. SOUTH ESSEX METHOD15T CHURCH CIRCU
Registratlon Charity Number: 1134269.
Date of registration Ilth February 2010
Main ujmmunlcation address
I CifcuSt offlce l Langdon Hills Methodist Churth, High
Road, Langdon Hills, Basildon, Essex.
The mernbers of the South Essex Methodist Circuit meeting are the Charity Trustees, membershlp
being made up of clrcuit offlce holders, ministers and representatives appoinled by the local
churches.
Full membershlp Is shown as Appendix A to this report.
Circuit Mlnisters and officers
Active Circuit Minlsters
Aev F Al-Hassan
Rev M Ay8am
Rev F Smith.
Mrs C Owens
Mrs S Stubbs. Mrs L Amber,
Mrs H Ashworth.
Mr G Hodgson, Mrs C Raven
Circuit Lay Workers
Circuit steward5
Administrator..
Mrs H Harr
Miss W A Crayden acted as the princip31 Off￿er overseeSng the day to day financial
mana8ement and accoufttinÈ for the circuit durin8 the year.
Independent eKaminei Mayor Cuttle & Co. Suite 7B Aquarium 101 Lower Anchor
Street. Chelmsford, CM2 OAU
Investment Bankers Central Finan￿ BoaTd of the Methodist Church
Trustees for Methodist Churth purposes
Santander Bank PLC

south Essex arcult
Aims and oryanlsation
Charity objertive is to act a5 a Resource providÈrwlthin the area around South Essex for the
Methodlst Church:
The purposes of the Methodist Churth aTe and shall be deemed to have
been since the Date gf Union the advancement of:
al The Chrlstlan faith in accordance with the doctrinal standards and discipline of The
Methodist Church;
bl Any tharitable puipose for the time belng of any Connexional, District, Circuit, local
or other organisation of The Methodist Church,.
cl Any Charitable purpose for the time being of any Society or institution subsldiary or
ancillaryto The Methodist Church:
dl Arry purpose for the tirne belng of any Charity belng a charity subsldiary or ancillary
to The Methodlst Church
The orBanlsation and resourcing of regular public atts of worship open to members of the church
and non rnembers alike.
The teaching of Chrislianlty throu8h sermons, courses and small group5.
The resourcing of pastoral work includFngvisiting the sick and bereaved.
Taking rellgious assemblies in local schools.
Promotion of Chri5tianlty through ihe staging of events and serv1￿.
Provision of thaplaincy ser¥ice5 to the local univÈrslty and other institutions.
Publ1¢ Benefit
We conflrm the trustees have had regard to the Charity Commi55K)n's guidance on publlc benefit.
Strurture. Governan¢e and Manayment
The governing document forthe circuit ￿ the Deed of Union119321 and Methodist Church Act
119761
DetèilÈd governance arrangements are ¢)utllned within the Constitutional Practice and Discipline
of the Methodist Church by order of the annual ¢onfeience ICPDI.
Day to day management of the drcuit is undertaken by the Orcuit Leadership team along with the
Local Preacher5 meetin& the Circuit Finan￿ and Property Committee and thè Circuit PolKy
Committee.
Trustee Tralning
A range of guidance produced by Methodist Connexion to support the effertive runnlng ofthe
circuit, specifically the leaflet Yhe Role of a Trusteè in The Methodist Church, is given to all new
Clrcuit meetin% members as Fnduction to thelr role as truslees.
Rèlated Partles
The Circutt is part of the Beds. Essex and Herts District 3nd is also accountable to the Methodist
Conference.
The following Methodist Churches are linked to the circuit Billericay,Grays. St Andrew5, Horndon
n the Hill,Langdon Hills,Linford, St Paul's, Trinity, Wickford Christ Church.
Any other specific organssations with spècific linkage.

South E55ex Orcult
Rlsk Management
The major rlsks have been Identlfied and recorded bythe Clreult Finan￿ and Property Committee with
professional advice taken as required.
There is 3 regular annual review process undertaken and retorded.
Income and Expenditure is being monltored in totsl and is compared with the approved annual budget on
a half yearly basis to ￿et￿t trends a5 part of the rlsk management proces5 to avoid unforeseen calls on
reserve&
Safe8uèrdlng
Every person has a vGlue anddrgnity which Comes directlyfrom the creution mole ondfrmule in God's
own Image and IFkeness. Clprlstlans see this potenti(rl uslulfilledby God5 re-creutlon of us in Christ.
Amoftg other things this impltes o duty to volue ollpeople os beoring the imoge ofGodond therefore to
protert themfrom hum.
Methodist Connexional practice outline5 commitment to the follow&￿ principles..
• the care and nurture of. ar)d respectful pastoral ministry wfth, 311 children. youn8 people and
adults
thÈ safeguarding and protection of all thil¢Jren, young people and a(lults when they are vulnerable
the estsblishing of safè, caring communities which provide a loving environment where theie is
informed vi8ilan¢È as to the dangers of abuse.
We will carefully Select and train all those with any responsibility within the Church, in Ilne wlth
Safer Recruitment principles, includin8 the use of crimlnal records disclosures and registration with
the relevant vettlng and barrlng schemes.
• We will respond without delay to every complaint made whid) su
ests that an adult, child or
voung person may have been harmed, cooperating with the police and local authority in any
investigation.
We will seek to work with anyone who has suffered abuse. developlng with them an approprlate
mlni5try of informed pastoral care.
We will seek to challenge any abuse of rA)wer, èspecially by anyone in a position of trust.
We will seek to offer pastoral Carè and support. including supervision and referral tu the proper
authorilies. to any member of our church community known to have offended agalnst a child,
voung pèrson Of vulnerable adult
In all these prlnciples we will follow legislation, guidan￿ and reu)gnised good practice
The South Essex Circuit commits itself to ensuringthe implementatlon of Connexional Safeguarding
p￿ICy. government legislation. guidance and safe practice in the circuit and in the churches.
The South Essex Circuit commits itself to the provision of support, advi￿ and training for lay and
ordained people that wlll ensure people are clear and confidènt about their roles respiJnsTrbilities in
safeguardirsB and promoting the welfare of chlldren and adults who may be vulnerable.
Reserves Poli¢y
The Reserves Pollcy for the Clrcuit is to hold a minimum sum equNatent to slx months. average
expenditure. This shtsuld be 5ufficlent to meet any unforeseen item of major expendlture ort rn3n5es and /
or to be able to continue. in the Short teim. funding planned activtties in thè event of any Inabllity to raise
the full Circuit Assessment from churches. In addtion the tirciit also hold5 reserves in respect of Mansè
Maintenance. Trainlng and Learning, Equlpment and misslon outreach, worker with young people,
limprovtng church premises.

These are asfollows
Manse Caprtal Expenditure £101,335
Tr?inrnrT 2Dfl I <4 flm
Equipment and Mission £5,000
Mission work £25,000
ImnrnvÉnk¥ r.hiJrrh Prprni￿¢ F57
Pastoral Support £5,Th)0

Name ofcircuit South Essex
CIr￿it No 34111
Statement of Financlal Acllvlile51SOFA) for the year ended 31 August 2024
Notssto
Clr¢¥ltMod•l
Genernl Fund
T¥wt
aÈcourts Iunrnstrtct￿J ILknrtstri¢tsdl luwestrtdod) Fun
Funds
Incom?
2 Incom&from mthietèry
3 Inc0￿froM Inv85tmeTrt wDpfrrbèS
4 Asse5srnent¥ on Churt**s
5 Caprt81 R¥erpts
6 Grnnis r￿¥￿d
7 r*J8rilable ir)>Jmo
8 Total in¢om•
22.SB3
13.SDD
t82,83S
445.920
13,600
182,833
45.920
664,e3B
6M83S
Expenditure
g Gran153TrJ
10 Salam$•￿ dssw8t•Y costs
11 Propty rn•irntsn•rKe
12 Connèxional assesS￿nt & Iru$ti
13 Di5trdAs59ssment & Lavy
14 Depr8vdlvJn
15 Owiw expenses
16 out9ts.ngs
17 Total Cha￿tabl8 oxpenditsrp
18 Gain51(￿S985j on mono18ry hivÈ8tn*nis
19 Gainsllths851 on inve9tment prfwi￿S
20 Not Ine¢imellexpendiiuv•I
21 Tr8n5ter5 beiw
22 OthRr ￿1n￿(￿sses)
28 Npt movem•nt in fund5
24Total lund3 brou8ht fomrd
25Totsl fijnds tarrtedfQ￿ra
133.958
133,9SB
54,692
8,456
38.912
8.45S
36.912
0,5T3
13.445
038
6173
13.4d5
18&03S
1S.788
12
15.768
408,801
18,766
408,t01
le62,￿9
1070A64
1&768
197.2871
181,319
424,569
2,564.776
2.￿9,

Name of Circuit
circ￿11 No
statement of Flnancial Activities (SOFA) for the year onded 31 August 2023
Nots8 to
the
Ganornl Fund
Trust
Furtds
t￿¢t$d Endowmwrt Total 2022,
COUDts IUTrtestrtctad) IUnre%lrfctrdl ltsnm8bld•dl Fur#
Funds
In¢omo
1 Donations 8Th1 tegados
2 IrKometrom monetary in*slmefftts
3 Incomefron investment prOpe￿e$
4 A5￿$ments on Churcles
S Capital Rec*pts
6 Grants ￿e￿Bd
7 Other chairfable incomè
8 Tot81
6,422
13,506
108,396
13.5Q8
1W396
211,782
Expendlthre
9 Grants and donatkn$
10 Salaries and assodwled costs
11 Properly rnainlBn2rr
12 cOnne￿onal asses8ment & model ITu5t IBVY
13 Ch$tyrct A$sgssmenl & Le
14 DePreda￿On
15 Officèexpensgs
16 Olher ￿01r
17 Tot81 charllabla expEndlturn
18 G8in51110sses1 Dn monetary Investments
19 Galn51llos5es1 on investment wopert
20 Not In￿Mello¥pOrtdItu1#Tr
21 Tr￿fer$ t*tsEen funds
22 OtheTgainslltos$esl
23 N•É mtsvémnt in fund6
24 T￿31 fltnds brou8htftTrrward
15 Tgtsl fjjnds taTrled lor*Jard
124.325
98,422
124.32$
422
6.668
22.780
308.740
-10,709
12
22.7eo
308,Y40
1Q709
-10S,400
95,000
.107.617
-10,400
2.672,4B3
2,662,063 .
-97.2B7
-107.687
2,672.463
2,584,776

Name ofctrwft Soufh Esgex
Clrcult No
Balance Sheet as at 31 August 2024
Fu
￿￿￿£[•dI
T1￿1%
FU￿
(UTrrHirktsdl
FU￿
Flx4d PM•ts
1.880.f
425.(
2I9.5T8
2￿21,57•
1,880.(KW)
425,ro)
203,810
14
I25.￿}
2.30ath)
219.$78
DeblOIS
17
10.362
to
10,wJ)
LDans
Inw8slmontsvAthTrKP
wrtral F*JBfK* bJBrd D￿S
c05h*B￿￿￿dthth
3,481
24,662
18
IOD.514
Y8
94M22
CUrrnnt1th￿1Id0$
1•
41.(
41.L
rts paY¥AeWU￿n 2021-22
41.091
41.W$
M,765
55,956
219,$7B
2.9B9.344
2.564,776
Idue aftermorethan one
Gr9Tht&￿ab1e alEr2021-22
Ilet•ssvts
2.769.786
219,S78
2.989.314
1564776
FundJdthpeirtuit
2.7e•.7e6
2.709.7e6
210￿18
7.3VI.042
CirrJAI N*dgSTnJStF￿j lUN￿1r￿dI
219&78
2.W,314
672,462
EndtyMenlFurvJ$
ToialF4Trd5
1769.766
219.578
2.989.514
2.672N62
13

m￿HoDIST CHURCH- SOLITH ESSEX CIRCUTh 1610212024
BUDGET 2024-25
12024125
IBUDGET
99,740
23,435
9,009
3,800
4,500
300
Stipends
Pensions
National Insurance Contributions
Telephones and l.T.
Travel
Postage
Manse Maintenance
Council Tax
Water Rates
Insurdn(
Adverb5ing
Web site Oesign and Maintenan
Quinquennial Inspections
Methodist Church Fund Including District Expenses
District Levy
Preachers Expenses
ststionery, Publicity, Plans Et
Circuit Accounlin9 Fee
Interest on Loan
Circurt OfficelAdministration
Contingency & Misceltaneous
SUB TOTAL
11,000
2,800
3,800
850
2,500
18.000
43,000
750
750
2,700
6,900
2,000
235,834
interest and dlvldends
Rent from Meadow Rise
Prorrt)sed offering by Church las at 31.1.2023>
9,500
11,500
173,096
194.0
Deficit from reserves.
41,738.00

Notes to the Accounts
Basis of accounting and accounting polkles
l Accountlng standard
The financial statements have been prepared in accordan￿ with th8 Accounting and Reporting
by Charities Statement of Recommended Practi￿ {SORP) applicable to charities preparing their
accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic
of Ireland (FRS 102) effedive from 1 January 2015 - (Charities SORP FRS 102)
li Public beneflt entry
The Methodist Church South Essex Circuit meets the d8finilion of a public benefit
entity under FRS 102. Assets and liabilities are initially recognised at historical cost
or transaction value unless otherwise stated in the relevant aGcounting policy
note(s) below.
iii Basls
These accounts have been prepared on the basis of historical cost ex￿pt that
investments (including properties) are shown at their market value at the end of
each year. The arxruals basis has been used and trustees present accounts that
show a true and fair view of the Circuit's financial position and activities.
iv Content
The financial infomiation presented is relevant, reliable, comparable and cornplete.
￿￿here estimates are used these are based on experience, research and
judgement. The accounts are expressed in £ sterfing, rounded to the nearest pound.
V FRS102 SORP 2015
These accounts are compliant with FRS102 and with FRS102 SORP. The accounts
have been prepared in accordance with applicable charity law in England, this being
the Charites Act 2011 and Sl 20081629 {Charites accounting and Reporting
regulations) and, pending the making of replacement Regulations specific top
SORP 2015 in accordance with Reg.8 {4) {d) of Sl 20081629, the Charity trustees
have departed from the requirements of R8g.8 (5) by following SORP (FRS102)
instead of SORP 2005 to extent necessary to give a true and fair view in the
ircumstance.
Vi Going Concern
Based on the monetary assets and human resour￿$ available at 31st August 2024,
the trustees believe that the Circuit is a going con￿rn.

Vli Consolldatlon
The Circuit has denominational regulatory oversight in respect of work of the
Churches within the Circuit but has no legal or operational control of these churches
and their governing bodies ex￿pt in extreme circumstance. For this reason, the
financial statements of Churches within the Circuit are not consolidated into these
financial statements.
Vlll Income recognition
Income is brought into accounts when there is entitlement and the amount is reliably
measurable On￿ it is more likely than not that the e¢onomic benefit of Ihe income
will be forthcoming. Individual amounts categorised as Other Income in the SOFA
will be shown separately if they are considered material.
The Circuit acts as an agent in two matters:_
The Collection from churches and payments over of their contributions to
various funds controlled and administrated by the Methodist Chur¢h-
'Connexional Funds.
The Administration (application, collection and disbursement) of grants
requested by Churches within the Circuit from but not limited to the District and
Connexion.
In all these matters the transactions are not reflected in the SOFA because they arè
income of either the Connexion or Churches as appropriate. Instead the
transactions are disdosed in the notes to the Accounts as required by SORP IFRS
102) module 19, 12.
In accordance with the Charities SORP (FRS102), the time of volunteers is not
recognised. Further infomiation on this matter is provided in the Trustees, Annual
Report. If goods are donated, a value will be shown in the SOFA or Notes where the
value is considered material.
Ix Exp8nditure
This is recognised when a liability is incurred, or a constwctive obligation arises.
where the amount is reliably measurable and it is considered more likely than not
that there will be an oufflow of economic benef
X Grants
Grants made by the Circuit from its own funds are recognised in full at the time of
agreement to make the grant wthout perfomiance conditions or as and when the
circuit accepts that there is a legal or operational obligation to make the payment if it
is subject to perfOnna￿￿ conditions. When the grant to be accrued is ￿cUrrent over
more than one year the balan￿ payable in future years, discounted to net present
value where the difference is material is treated as a provision being released in
firture years in accordan￿ wtth the originally agreed tems. In the cases where the
grant has been charged to one fund but tor ease of payment has been transferred to
another fund any fvture payment provision is applied to the fund from which the
grarrt will ultimately be paid.

Xi VAT
Since the cwcuit is not VAT registered. all input VAT is charged with the expenses to
whlch it refers.
Xli Tanglble Flxed Assets
These are capitalised rf they can be used for more than one year, and individually
cost at18ast £1,000.
The freehold residential properties a￿ Shown In the accounts at the revalued
amount or cost rf purchased within lasl two years. The all properties were revalued
at 181 September 2020. A new policy has been introduced which r&values one
property a year on a four yéar rotation. This year we had 93 Mountnessing Road.
Billericay re-valued by John Cottis. No deprecialion is being provided because the
trustees consider the cuffent residual value of the properties in their present
condition to be not le89 than the historical cost and, in the absence of any
impairment, any depreciation provision for the buildings component of the properties
would be immaterial. The Circuit has made use of the deemed cost option on
transitioning to FRS102 as outlined above.
Xiil Investrnent Property
From time to time the Circuit may hold residential propety (fomierly manses) which
is surplus to its nomal staffing requirements. Where this is the case and it
anticipated that the property is unlikely to be used as a manse within a periods of
years, the propety is classified as investment property (whether let or not) and
any lets are at market rates unless there is a cornpelling reasons not to do so in
furtherance of the Circuit's charitable objeGtives.
Xlv Recelvables and payables: Bank and Cash (baslc Financlal Instruments)
Debtors are stated at the amount5 owed to the Circuit or wepaid. Creditors are
Initially recognised at settlement amount after any trade discounts, whèré normal
credit terms apply, or the amount advanced to the Circuit. Subsequently creditors
that are ￿rrent liabilities are measured at the cash or other consideration expected
to be paid. The liquid fvnds of bank balances and deposit fund balances are shown
at their reasonable values.
Xv Methodist Connexional Funds
The Methodist Church Connexion raises assessments against each Circuit arKI
these are paid quarterly to their Districts. The Circuits raise assessments against
Churches in the Circuit. The District remits quarterly to the Methodist Church Fund
mosl of the sum it re￿iVeS from Circuits. A small sum is retained by the District to
meet its own costs. The Circuii may act as an agent for ad hoc collections for
various funds controlled and adrninistrated by the Methodist Church.
Xvi Funds
The Trustees have adopted a policy for all unrestricted reserves which is attached
as a separate document.

Xvll Mlnsters. manse costs
The Circuit is r8quired to provlde accommodation for each minister and pastor in th8
Circuit and their families and this is seen as a benefit to the Church. Minister and
pastors are expected to occupy the manse provKl8d for them. The Circuit bears the
Cost of the repairs, maintenance, buildings insuran￿, council tax and water
charges. These figures are not separately disclosed as benefits-in-kind for minsters
or pastors as HMRC does not seek to tax these re¢eipts in the hand of them.
2. Glossary of Temis
CFB.. Central Finan￿ Board of the Methodist Church manages a Common Deposit
Fund and a series of pooled investment funds for the Methodist Church in Great
Britain and provides investment advi￿ to these entities.
Church.. a grwp of members from fewer than 10 to more than 100.
Circult.. a group of Methodist Church near each other. typically between 10 and 20
Circuit Meeting.. The trustees of the Circuit. Most of whom are appointed lo¢al
Ghurches and others by virtue of a role they und8rtake for the CirGuit an{￿Or their
local churches.
CLT (Clrcuit Leadwship Tearn). A Group (comprising mostly" Ixrt not exGlusively)
of Circuit trusteès responsible for the day to day administration and policy
formulation of the Circuit. Generally the CLT comprises the Presbyters (Ministers)
and pastors stationed within the CirGUit, the Circuit stewards and the Circuit
Treasurer.
CMTF . Circuit Model Trust Fund
Connexion.. The designated andlor Restricted Funds held and administrated by the
connexion in the furtheran¢8 of its charitable and mission objectives
District: a group of contiguous circuits, Usual￿ 15 and 30
DAF.. District Advance Fund
FRS: Finanrial reporting standard
HMRC: His Majesty's Revenue and Customs
Lay Employees.. Personal employed by the Circuit on generally accepted
commerclal employment tems.
MMPS., Methodist Ministers Pension Scheme
PASLEMC: Pensions and Assurance Scheme for Lay Employees of the Methodist
Church.
Penslon Trust.. The Fension Trust, the organisation through which the Circuit
arranges a pension's scheme for its lay employee.

Presbyters (including superintendent) Probatloner or ordained Methodist
Ministers who have pastoral and administrative responsibility for the Churches
within the Circuit.
SOFA: Statèment of Financial Activities
SORP: Statement of recommended practice
TMCP.. Trustees for Methodist Church Purposes, the legal owner and Custodian
Trustees of all Methodist Model Trust Propety, including legacies, endowments and
accumulated Funds.
Funds
The funds held ¢onstltute'. General Funds held for any purpose of the Circuit which
are Unrestricted. The Circuit Model Trust Fund has wide purposes defined in
standing Orders and is categorised as unrestricted. Restricted funds whi¢h are
hdd for a narrower purpose. There are no Endowment funds. Details of each
material fund are disclosed in the final note to these accourrts. Any funds may be
represented by more than just cash.
3 Income from invostment Property
The trustees had determined that the properties listed below were unlikely to te
returned to use as a manse in the foreseeable fiJture and have therefore dassifi8d
the same as an Investment Properties. Letting income is shown gross of fees and
repairs
General Fund
CMTF Deslgnate
Totsl
Meadow Rise
13,500
13,500
4. Assessments on Churches
The Circuit comprises 8 Churches and each is assèssed for a contribution to meet
the overall net costs of the Circuit. In making its Assessment budgeted income from
investment income induding property letting, and confonned external grants are
taken into account. The Circuit aims to cover all its net core costs from the
assessment.
The as5es5ment on Churches is determined annually and is based upon the
purchase of shares being equal to £250.00 for each share. The Churches voluntary
to buy the shares but are requested to consider the C1￿Ult requirements and their
own churches finances. The assessment is paid on a quarterty basis in advance
and is treated as Greditors in the Balan￿ Sheet.

Assossments recelvèd are shown below:.
General
CMTF
Total
BILLERICAY
GRAYS
HORNDON-ON-THE-HILL
LANGDON HILLS
LINFORD
ST. PAUL'S
STANFORD-LE-HOPE (sold)
TRINITY
WICKFORD
70,000
16,838
7,000
17.000
70.000
16,838
7,000
17,000
I"1
7.000
21.586
11,000
21,210
7,000
21,586
11.000
21,210
182.833
182,833
5. Capital Recelpts
During the year to 318t August 2024 Stanford Le Hope church was sold. After
deduction of the levy by the Methodist Church the circuit received £445,920.
6. Stipends. Salarieg and assoclated costs
Stipends
Stipends were pabd to 3 Presbyters (2023124) as follows
General
CMTF Total
Stipends
National Insuran
90,605
90,605
8,943
23,435
2,300
8,943
Pension Fund Contribution
23,435
Travel
2,300
The Circuit employs lay staff involved in administration work, The costs of Ihese
staff are shown below.
Administration Staff
General
CMTF
Totsl
Stipends
National Insuran
7510
7,510
61
61
Pension
49
49
Bureau charges
stipends & Salaries Total
133,958
133,958

Pension
All presbyiers are members of the Methodist Ministers Penslon Scheme {MMPS).
This is a defined benefit scheme. The Supreme Court held in 2014 stated that
Methodist Ministers (which term indudes presbyters) are not employees of the
Church. For simplicty, h¢)wever, when dealing with National Insurance Contributs'ons
and pension ¢ontrtbutions, the tems 'employ8r' and 'employee' are used as they
would be in an employing body.
Lay employees are conlractually employees and have the option of joining a
pension scheme which the Gircuit has arranged with Nest Pensions. This is
defined benefrt scheme and the circuit contributes as employer to the scheme.
The Connexional accounts for both pensions, schemes show the figure in the
annual Methodist Church in Great Britain accounts. The MMPS is in deficit but
plan for removal of this deficit has been proposed and is being implemented.
7. Costs of Superintendènts, Presbyters and Trustees
The Superintendent of the Circuit, thè Presbyters and the remaining members of the
CLT are considered as Key Management Personal. The Superintendent chairs
meeting of the CLT and Circuit Meetings. The members of the Circuit meeting are
the trustees of the Circuit. The stipends, employers NIC and employerfs pension
contributions and other expenses of the Presbyterys of the Circuit are paid by the
Circuit.
The manses are provided by the Circuit arKI the Circuit maintains the property. The
value of the Council Tax and water charges paid by the Circuit is not disclosed here
as HMRC does not regard this a5 a benefit in kind in the hands of the minister.
Paymènts to Trustees
The Circuii policy is to reimburse members of the CLT and other trustees for
expenditure propedy incurred in carrying out their dLrties, including where
appropriate travelling expenses, or where they have been requested to undertake
certain activities for the Circuit. The Superintendent Minister and other presbyters
undertake the primary executive roles within the CIr￿lt. None of the trustees is an
employee of the Circuit nor was in re￿[pt of any payment for work undertaken on
behalf of the Circutt other than reimbursements of appropriate expenses.
8. Property Expenses
The Circuit is Managing Trustees for three manses and one investment property
which is let on an assured shorthold tenancy. Wrth the exception of the let property
the circuit is responsible for the payment of Council Tax, water rates. In addition the
Circuit is responsible for insurance and maintenance on all properties.

Expenditure on properties is as foll¢)w5".
General
CMTF
Total
Council tsx
8,722
8.722
Water Supply
Insurance
2.808
2,808
4,042
32,684
4,042
Maintenance
32,684
1,296
Management Fees
Telephone
Property Totsl
1.296
Manses
36,557
36,557
Investment Properties
Property Total
54,692
54,692
9. Connexional assusments and levy
The Connexional Assessment is calculated relative to the proportion of Church
Members, and staffing {Presbyters and Mission staff only) of all the Circuits in the
Beds. Essex & Herts District 50% of the overall cost is calculated using the relative
membership proportions and 50% using relative staffing proportions.
10. District Asgessment and Lovy
The Dlstrict Assessment is calculated relative to the proportion of Church Members,
and staffing (Presbyters and Mission staff only) of all the Circuits in the Beds, Essex
& Herts District 50% of the overall cost is calculated using the relative memb8rship
proportions and 500/0 using relative staffing proportions.
The levy is calculated on a sliding scale percentage of the CirGuit's CMTF Accounts
balan￿ as at 315t August for the previous aGcounting period.
11. Office and Administration Cost
General
CMTF
Total
Rent
3,720
80
3,720
80
Software
Hire of Photocopier
6.573

12. Other Outgoings
General
CMTF
Total
Accountancy Fees
Independent Examiner
Postage and Stationery
Training
Mission Work
2,266
640
2,266
593
593
900
900
1,083
-3.578
1.083
Expenses Stanford Le Hope
Exp8nses- Herongate
Web Site
-3,578
8,952
8.952
1,442
1,442
Pulpit Expenses
General Expenses
194
194
949
949
13,445
13,445
During 2023 it was found that the church in Stanford Le Hope was unhabitable and
therefore the General Church Council decided to sell this and th& local church
handed over the control to the Circuit in addbtion St Andrew's at Herongate ceased
meeting and is it be sold.
13. Investment Management
During the year Cir￿lt paid TMCP, the custodians of the Circuit's investments
{Circuyt Model Trust Fund and Restricted Funds) management Charges based on
0.2% of the value of the individual funds at the beginning of the year. The amount
was £590. (2022-23 £994).
14. Manses and Other Properties
There are three Manses located in Basildon, Billericay and Stanford Le Hope. The
investment property is located in BilleriGay. These properties We￿ revalued at 31
August 2020 by Smith LaGhter but a new policy has been introduced this year to re-
value one property on a rotation basis. This year 93 Mountnessing Road was
valued at £800,000.
There is no Office equipnent or Assels as these are d)arged to the General Fund
when purchased.

I S.1 Cost or Valuation
Investment
Properties
Man8es
Total
Balan￿ Brought FopNard
425,000
425,000
1,880.000
1,880,000 2,305,000
2,305,000
Schedules of Manse and Investment Proporty
15.2 Property
Type
Valuation
93 Mountnessing Rd- Billericay Manse
86 Meadow Risery Billericay
Investment
61 Vowler Road
800,000
425,000
560,000
Manse
198 Southend Road
Manse
520 000
2.305.000
16. Inveslment Assets and Trustees for Methodist Church Purposes ITMCP)
The funds that support the Circuit Model Trust Fund and the Circuit's other funds
(as listed below) are held by TMCP in the Trustees Interest Fund on which interest
is credited to the accounts each month. These are regarded as medium-term
investments.
TMCP is the legal owner and custodian trustee of all Meth¢)dist model trust property,
including legacies, endowments and accumulated funds. Trust propèrty is held for
and on behalf of local managing agents who are responsible for the day to day
management of trust property. TMCP ensures that, through providing guidance and
acting under their direction, the managing Trustees comply with charity law and
Methodist law aThJ poliw as detemiined by the Methodist Conferen￿.
17 Debtors and Prepayments
All sums shown as Debtors at 1 September 2023 were received during the y&ar
2023-24. All sums paid in advance at 1 Septembèr 2024 were for activities that
have been held during 2023124. It is expected that payments in advance at 31
August 2024 will be expensed during 2024-25.
General CMTF Total
2023
Debtors and Prepayments
Stipends
st Paul's MC
10.362
10,362
10,383
537
¢4

In 2023 St Paul's Methodist Church is changing signatories on their Bank account and we were awaiting
that confirmation that thi5 is done meanwhile the Circuit draw cheques on their behalf.
18. - Central Flnance Board {CFB) and Bank Balances
Monetary balances held at the Central Financè Board of the Methodist Church and
at Santander are all available on demand without loss of irrterest. Deposits with the
CFB are specifically designated to the appropriate funds.
General Fund
CMTF
2023
Central Finance Board
100,514
TMCP Trustees Interest Account 335,353
24,662
3,481
55.579
Santander
495,502
83.902
19. Credltors. Accruals and Incomo in Advaneo
It Is expected that all sums accrued at 31 August 2024 will be paid during the year
to 31 August 2025.
Creditors and AcGruals
G8neral
CMTF Total
2023
Assessments
40,458
40,458 38.237
620
Examiners Fees
41,098
41,098 38,857
20. Unrestrictsd Funds
20.1 General Fund
The purpose of this fund is for use at the discretion of the trustees in the furtheran
of the general objectives of the Circuit and which have not been designated for
other purposes. Some 91% of this fund is held as a freehold property, being manses
for ministers and investment property. Details of the grants and donations made
from the General Fund during the year can be found in note 9.
20.2 Clrcult Model Trust Fund
The purpose of this fund is for use at the discretion of the truste8s in furtheran￿ of
the general objectives of the Circuit. Its main sour¢8 of income is legacies and
formulaically detènnined contributions from the sale of manses and churth bulldings

in the Circuit. Although this is technically an Unrestricted Fund under the control of
the Circuit Meeting, prior approval is still required from the District to utilise these
funds. Methodist Standing Orders 930. 931 and 917 {2) are applicable.
21. Summary of Fund Movements
Fund
Balance
at 11912023
Income
Expenditure 31.8.2024
2,564,776
680,603
256,035
2,989,344
Genernl CMTF I)oslgnated Restrl¢tsd Total
Fund
2023
Tangible fixed assets
Investments
2,305.000
219,578
2,305,000 2,305,000
219,578
203,810
505.864
94,822
(41,098) (38,857)
Current Assets
505,864
Current liabilTties
141,098)
464,766 2,524.578
2.989,344 2,564,776
Related Parties
None of the Circuit trustees rnade donations direct to the Circuit during the year or
in the preceding year. All of the Cir¢uit trustees are members of one or another
Church within the Clrcuit and may be trustees of their Churches.
Related parties including the Methodist Conferen￿, the BE & H District and
Churches within the Circuit, other Methodist Districts in Great Britain, CFB and
TMCP.
24 Volunteer Contribution
Every Entity (Connexion, District, Circuit and Church) within the Methodist Church in
GB is heavily reliant on volunteers who contribute their skills, time and money in the
furtherance of the work of the Church. In the Circuit the principal contribution is by
setving on committees of the C1￿Ult that dèal with the mission, manses, finan￿,
policy, grants, training and safeguarding. We are grateful to all of th8m for their help
and commitment. No attempt has t£en made by this Circuit to value the non-
monetary Contributions to the Circuit in monetary tems.
25 Capital commltments and Contingent liabilities
The Circuit has no contracts or obligations.
ob

26 Lease commitments
The Circuit has no contracts or obligalions.
27 Independent Examiner
The fees payable to the independent Examiner in the sum of £640 (2023 £624)
have been provided for in these accounts.
The examiner has provided no additional services during the year.

List ofTrustees at 31" August 2024
Rev F Al-Hass8n
MrG Hodgson
Mrs G Rogers
Mrs G Willcox
Mrs C Weedon
Mrs Nice
Mrs Burton
Rev M Kweku Agyam
Mr R Davison
Mr Kcowell
Mrs H Harrls
Mrs L Harris
Rev F Smith
Mrs C Raven
Miss G N M Sutton
Missc Key
Mrs Sstubbs
Mrs C Nice
Mis B A Everett
Miss D Gilbert
Missw Crayden
Mis$T Sanger
Mrs J M Hylton-Thompson

Name of Cir¢u6t.........
s.ou n4 6SJe"4
No..
Declarations and Scrutiny
I confimi that these accruals-based accounts for the year to 31 August 2024 have been PrePar￿j
from the records of the Circuit and that they include all funds under the control of the Cir￿it
meeting.
Signature of treasurer ..
Date.i.%[g ! ?LS I
Name and address of treasurer ..
. P08t CodW.Il 6hA...
Presentallon to thg Circuit meoting
I conflnn that the annual report and accounts for the year ended 31 August 2024 werethill . be
presented to the Circuit meedng held on: .............
Signature of the Chair of the meeting: ..
Name of the Chair of meeting..
gq

CHARITY COMMISSION
FOR ENGLANO AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examinerfs Report
Report to the twstees
On accounts for the year
endèd
Charlty no
(If any)
111¥26?
Set out on pages
I report to the trustees on my examination of the a¢￿Unts of the above
charity {Yhe Trust'l for the year ended31 o& Zo
Responsibilities and
basls of report
As th8 charity's trustees, you are responsible for the preparation of the
a¢¢ounts in a¢cordance with the requirements of the Charities Act 2011
('Ihe A¢t').
I report In respect of my examination of the Twst's accounts Carried out
under section 145 ofthe 2011 Act and in carrying out my examination, I
have followed all the applicable Directions gwen by the Charity Commission
under section 145151(bl of the Act.
Independent ￿he charity's gross income exceeded £250,000 arvj l am qualified to
examiner's statement undertake the examination by bein9 a qualified mernber of IiA9ertr
[ l if not applicable. A
I have compleled my examination. I confim that no material matters have
come to my attention in connection with the examination (other than that
disclosed below ") which gives me cause to believe that in, any material
respect..
the accounting ￿COrdS were not kept in accordance with section 130
of the Charities Act., or
the accounts did not accord with the a¢¢ounting records., or
the accounts did not comply with the applicable requirements
on¢eming the fomi and content of accounts set out in the Charities
(Accounts and Reports} Regulations 2008 other than any requirement
that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent exarnination.
I have no cOn￿mS and have come across no other matters in connedion
with th8 examination to which attention should be drawn in this report in
order to enable a propèr understanding of the accounts to be reached.
' Please deletè the words in the brackets rfthey do not apply.
Signed:
Date:
Name:
Relevant professional
qualillcatlon(s) or body
IER
Oct 2018

Mayor Cuttle & Co
ere
CCOLtntants
{if any):
Address:
nc
or
reet
Essex CM2 OAU
Section
Disclosure
Only complete ifthe examiner needs to highlight material matters of con￿rn
(see CC32, Independent examinatKJn of chartty accounts.. diredions and
guidan￿ for examiners).
Glve here brlef detalls of
any Items that the
examiner wishes to
discloso.
IER
Oct2018