METHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
METHODIST CHURCH SOUTH ESSEX CIRCUIT
FINANCIAL STATEMENTS AND TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
Registered Charity Number 1134269
Beds. Essex & Herts District - Circuit Number 3416

METHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
CONTEMrs
Pago
Index
Tru8te8s' report
Financlal statements
10-25
Independent Examlnerfs report
28

METHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
TRUSTEE REPORT . KEY INFORPIATION
Full name of chartly
Methodist Church South Essex Circuit
Registrallon Chafty Number
1134269
Date of registration
11 February 2010
Correspondence Address:
CIO Langdon Hills Methodist Church.
Emmanuel Road, Basildon, SS16 6EX
Clreult Mini8tèr8 and officèrs
Clrcull Mlnisters
Rewd F A-Hassan {Ctrcult Superintend&tt)
Rev'd F Smith
Rev'd M Aygam
Cirojit Lay Work8rs
MTS C Owens
MTS H
Circuit Stewards
Mrs L Amber
Mrs H Ashworth
Mrs S Stubbs
Mr G Hodg8C
Mrs C Raven
Cir(>Jil Fin8nre Trustee:
Mi55 W Crayden
Independent examiner
Mayor Cuttle & Co.
Suite 7B Aquarium 101 Lower A[￿hOr Street, Chelmsfor(I, CM2 OAU
The self-employed Finance Offrer (Aislair Jenkin51 and the Finance Trustee above acted as the principa
officer overseeing the day to day financial management and accounting for the circuit during the year.
Introductlon
The Truslee$' have plea$uw in presenling their Annual Report for Ihe Methodist Church of South Essex
Circuit covering the north part of the Thames Estuary from Basildon in the east to Grays In the tsklrwJ
in Billericay in the northem part of the ¢I￿Urt.

m￿HoDIST CHURCH SOLrrH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
The Methodist church South Essex Circuit is responsible for the minislenal oversight and pastoral care of
eight churches in the cir¢uil', the support of a ministry team of three presbyter Ministers, one full lime lay
employee and one part time lay employee and the maintenance of four circuit manses.
Aims aKI ovJani&itSon
Charfty objective is to act as a Resource provider within the area around South Essex for the Meth¢JJist
C￿rch. The purposes of the Methodist Church are and Shall be deemed to have been since the Date of
Union the advancement of:
a) The Ct*istian faith in accordance with the doctrlnal $tandard$ and discipline of The Methodist Church,.
b) Any chari18ble purpose for the time being of any Connexional, Dlstrict, Circuit, local or other organisalion
of The meth￿￿1$1 Church,.
c) Any charita￿e purpos& for the time being of ary soci8ty or institution subsidiary crt ancillary to The
Methodist Church.,
dl Any purpose for the Ime belng of any charity being a charty subsidiary or ancillary to The Methodist
Church
The organisalion and resoLtr¢ing of regular public acts of w0￿h1p open to m&mbers of the and non
member8 alike. The leaching of Christianty through $emions, courses and small groups. The resourcing
of pastoral work including visiting the sick and bereaved. Taking religious assemblies in local schools.
Promtion of Christianity through the slaglng of events and services. Provision of chaplaincy services to
the local universty and other institulvjns.
Public Benefit
We confirm the trustees have had regard to the Charity Commission's guidance on publi¢ benefft.
Structure, Govemance and Manag•mont
The governing document for the circuit is the Deed of Union119321 and Methodisl Church Act119761
Detai￿ governance arr4ngemen15 are outlined withln the Constitutional Practice and DI￿1p11￿e of the
elhodisl Church by order of the annual conference ICPD)- Day lo day management of the circuit is
undertaken by the Cir¢uil Leadership team along wllh the Local Prea¢hers meeting. the Circuit Finanoe and
Property Committee and the Circuit Pollcy Comm￿ee.
Tru8t•• Tralnlng
A range of guidance produc8d by Methodist Connexion lo support the effective running of the circuit ,
specifically the leaflet'The Role of a Trustee in The Melhc*Jist Church, is given to all new Circuit meeting
members as induction lo their role as trustees.

MEfHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Christian Alm8
The South Essex Circui( as part of the Methodist Church. is committed to sharing the good news of Jèsus
Christ in word and action. The Cir¢uil'$ role is to ensure the effe¢tNe use of ils resources to further the four
dimensions of'our Calling, as Methc¥Jists.
Worshlp- to increase awareness of God's presence and to celebrate Gjd's love,.
Service- to b8 good neighbours lo people in need and lo challeng8 injustice.,
EvarrfJelism- to make more followers of Jesus",
Learning and Caring - to hdp people lo learn and grow in faith through mutual Support and care.
The Circuit caring policy is10:
Encourage everyone in our ¢hur¢hes to care for one another, and mainlain an established pastoral
system where church members work in conjunction with staff.
Make il a requirement for an annual review of Safeguarding Policies and ensure necessary DBS
Ch￿kS are made and Iraining attended.
Encourage churches to work alongsKle other agencies. as well as ecumenically to seek to alloviate
social needs locally identified.
Be sensitive lo people of olher faith5 and lo face the challerwJe of being open to dlalogue with them
{empha$ising what we have in common. rather than solely focussing on those issues on which we
differ).
Family Mlnlstry
Encourage and equip volunteers aTrJ1gaders to bjild eaGh Ghurrh into a community for all
generations.
Encourage and nurture relationships between God, church and families.
Nurbjre relationships acr055 ￿e groups wlthin church.
Facilitate links be￿en the church, families, the wider community and other organisalions through
outr8ach and church-based events including worship.
Hospltallty
Encourage local churches to extend Christ-like hospitality and practice an active 2nd generous
love.
Invite, welcome, feceive and care for those who a￿ 'slrangers', $0 they may find a spiritual hom8
and the r￿hnesS of Christ in our churches.

MEfHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Express God's invitation to others.
Pray, plan, prepare and work toward helping other$ to re￿1ve Christ.
Inclusivity
Er￿oUrage and facoilate a sense of belonging together as one in the Body of Chri$l.
Ackn￿￿edge the uniqueness of individuals and foster inclusivtty.
Encourage mutual concern, goo￿111 and respect for others regardless of ethnlclty. gender. sexual
orientation, marital stalus, age, disabilty or opinion.
A¢kno￿edge Christians lkn)Id drfferent views on issues including faith and lrfe-style, and encourage
all exchanges of opinion lo be within a framework of mutual respect. prayerfulnes$, gra¢e and
esty.
Challenge di$¢rfminallon and injustice.
Worklng Together
Encourage openness lo Ghange and a willingness to rer*ivo the talents of others.
EnGourage people within Ghurch lo work tOget￿r as effectively as possi￿e.
To be conscious and considerate of the well-beiro needs of those who servelwcfk in our churches..
volunteers, lay workers. ordained ministers.
Busln•ss and Rosour¢es Poll¢y (Pooplo)
The Cr<xJit poly is to:
Maintain effective oversighl of ¢hurGhes through the ￿9Uped responsibilities of staff and the
kThlion of manses.
Develop and support its ministerial staff and lay workers, meet regularly for mutual support,
encouragement 2nd conversalton about Circult and church issues.
Train and authorise ILKal preachers and worship18aders, who, together with ordained mlnlslers.
have the primary role in leading the worshipping life of th& cl¥Jrches.
Seek apwowiate people lo join the Leadershlp Team as circu￿ Stewards, offer induction and
encouragement to take an interest in particular aspects of Circuit work.

MEfHODIST CHURCH SOUTH ESSEX CIRcurr
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Buslnoss and Résour¢•s Poll¢y {Bullding$)
The Circuit will..
Mairrtain and improve, where appropriate, those manses f￿ which it is responsible.
Continue the independent quinquennial inspections of all Circuit propety. supported by annual
physical inspections by Ihe relevant Stewards, and will maintain a li51 of relevant maintenance and
professional agencies.
Require churches lo comply with the Safegu8rdlng and Equality legblation and Connexional policy.
Require churches comply with current bulldin98 Health Safety legislation and undertake
Annual Risk Assessments.
Seek to support and gnie advi￿ on the improvement and maintenanc8 of church premises.
Seek to 8UPPOrt and provide resources towards erw efficiency. health and safety, a¢cessibllily
and property improvements for outreach.
Business and Resources Pollcy {Flnance)
The Circuit policy is to..
En￿Urage each church to maximise the use of regular, tax4ficient giving.
Consider and approve an annual budgel, and review Circuit finarKe.
Consider and approve the annu81 chur¢h contributK)ns, in the knovAedge Ihal giving is one
respons8 we can make lo God's constant Iovo.
Flnan¢• R•vlow of the year
The Circuit ha5 provided support to all nine churches to compty with the above policy by encouraging
training, financirrfj scheme to encourage outreach and maintalnlng church buildings.
In February a reserves policy is drawn up for dlscussion in the circurt leadershlp team fLY the next
connexional year and approved at the February Circuit Meeting. This gives us a vision of what we plan lo
do in the next year. In addition we also prepare a budget.
Income trends
Circuit income 1$ primarily drawn from Ihe assessment paid by Ihe GirGuil ¢hufches.
Interest from accounts held wilh recognised Banks and Central Finance Board.

MEfHODIST CHURCH SOUTH ESSEX CIRcurr
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
We have investments valued al £945,919 which generated inome in support of the Circuit.
Investments are re-valued each year and in included at htest value in the financial slalements.
The rental income relates to the rental of Meadow Rise Billeri¢ay a redundant manse.
During the year St Andrew's Methodist Church was sold and net proceeds included in accounts.
Expenditure trends
Stipend expenditure has Increased each financial year in line with conference approved Increases.
23.gyo of expenditure is the Circuit contribution to the District and Connexion, of whlch a signrfunt
part is used to fund the w(Yk of the wider Methodist Church (via Levy).
The other expenditure in ￿ Gerwal fund is in respe¢t of living expenses of the ordained
employees and relmbursement of various expenses incuried In carrying out their dulles.
Fund balanceg
The assets (excl wopwty) of the circurt are £61.201 and this. w￿h CMTF funds. give a reserve to cther SIX
months of expgnditure.
Plans for 2025126
Circuit financial plans for the coming year have been prepared on Ihe basis that there remains 3 fv11 time
ordained staff with anticipated cost of lfving sllpend increases combined with an In￿eaSe in the
assessment paid to the district such that I have r￿t requested an increase in the assessment from the
circuit churches.
Related P*ties
The Circull Is part of the Beds, Essex and Herts District and is also accountable lo the Methodist
Conference. The following MethcMSi5t Churches are linked lo the circult Billericay .Grays, Sl Andrews.
Horndon on the Hlll.Langdon Hllls .Linford, Sl Paul's. Trinity, Wickford Christ Chur¢h. Any other specific
organisations with Specific linkage.
Risk Managoment
The major risks have been idenlrfied and recorded by the Circuit Finance and Property Committee wlth
prOfeSs￿nal advice taken as required. There is a regular annual ￿VIeW process undertaken and recorded.
Inwme and Expenditure is being monrtored in total and is compared with the approved annual budget on a
half yearly basis to delect trends as part of the risk management pro¢es$ lo avoid unforeseen calls on
reserves.

METhODIST CHURCH SOUTH ESSEX CIRcurr
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Saf•guarding
Evary person has a valuo and dignity whi¢h com8$ diredy from the creation of male and fèmale In God's own ima
and likeness. Christians see this potenlial a8 ￿thI18d by G¢d'8 r￿reall0n of us In Chdst. Among otherthlrvJs thls
tmplles a (luty to valug all poopl8 as bearing thè Image of God and therefore to protect them from hami.
Methodlst Conn$xional practice outllnes Comm￿ent to the following principles:
• the care and nurture of. and respectful pastoral ministry with. all thildren, young people and adults
the safeguarding and protection of 411 children, youn9 po¢)pl¢ and adutts when Ihey are vuknerable
. the establishiNJ of safe, Caring Communit￿S which provide a loving environment where there is infom*d vlgllanGe as
to the dangers ofobuso.
. We will respond delay lo every Complaint made which suggests that an adult, child Or￿￿9 person may have
been haThed, cooperalng wth the police and local authority in any investigation.
* Vve will seek to work wilh anyone who has suffefed abuse, developlng with them an appropriate mni81ry of Info￿￿ed
pastoral corg.
• We will seek lo challenge any abuse of power. espg¢i8lly by aryon& in a position of trust.
• W¥ wll $9ok lo offgr pastoral ¢aro and support. includ[￿J supervlsion and refeffal lo the propèr authorftl8s. to any
mernbsr of our church community with offendes agalnsl a chikl. youNJ pgrson or vulnera￿e adLIt.
• In all Ih•se prinople$ we will follow legislation. guida￿ and ￿Cognised good practic*
The South Essex Circuit Is commltted to ensudrvJ tho implerntrntsbon of Connexlon81 Safeguardlng Policy.,
gov8mmenl legislalion. guidancè and safe practice In the clrcuh and in the churches. The South Essex ClrcuA commhs
itself to the provislon of support. advSce and trdSnlng for lay and ordaingd peop18 that will ensure paople are C￿ar and
confident 8bout their roles and ￿$￿)n￿bIl￿￿$ In safegU8rdSNJ ond promotlng the We￿are of chllthen aThJ adult8 who
may b9 vulnorable.
R•8•rvo8 Pollv
The Reserves Policy for the Circuit is to hold a minimum sum eqU￿8￿fil to srx months, av8rag8 expenditure. This
should be suffi¢i9nt lo meèt any unforeseen Item of major expenditure on manses and l or to be aL4tr to continue. in the
short terrn, fundSng pknned adlvibes in the event of any inabilty to rdise the full Circuit Assèssmènt from churches. In
addibon thg clrcuh 81s0 hdds r8SgNes in ros￿ of Manse M8ltttenan¢g. Tralnlng and Leaming, Equiprnent and
missM)n outreach. workerwith youFvJ people. inproving church premises.
Approv•1
Trust•es' Report the FinanciBI Statèmènts were approved by th& cfir￿t Meetin9 on
Fdiclty A141*￿an
sw)erint￿1ent

METHODIST CHURCH SOUTH ESSEX CIRcurr
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Statement ol Plnanclal Acllvltles (SOFA) forthe year ended 31 August 2025
South Essox Methodist Circuit
Clrcult No 34M1
r*rte5TO
*)rnewlFuty1 Tnts*￿￿d ￿jr￿S fte5tdtW Endry*mrrn
l Donetron5 and I
2 Incornefrornnwnetary In¥tstments
3 lnc0rnefrornl￿etht
r¢p¥tte5
A$stssn￿tt on Churches
S CbpR•l
6 Gr6nts rec¥ved
2,735
11,265
179.148
23.708
26.44
11,26
179.14
409.89
401.548
8,351
7 0th2r tharthtrble Inwme
Totsl IntrAThe
2.68D
195.823
425.256
8,351
029.43
p¢ndltwt
GriDtsand donatknn5
28,137
150.740
33.670
33.925
7.703
28.13
150.74
35.8S
aa.92
40.57
IQ ￿larIes a550cl*￿ cort5
IL Pro
rnaiTrtenante
2,180
12 ConTrukThal ￿e5$M￿& rnodd trust I
13 ￿Str1E￿A￿sES￿rffjI &
14 D r￿0￿0￿
15 offKeEx
32.870
nse5
li
4.814
3.614
262.607
4,81
12,61
306,66
16 Oiher ou
12
1.801
34.671
7.202
9,382
7Total th&rit&ble ex
nditure
IB ￿n511￿7sse￿l on n￿ne￿ryInYes￿ts
19 Galns/(lossttl on lTr+￿tr￿alt properees
Netincon
rture
-66.779
-637.884
390.585
636.853
-1.032
l.Q31
322.77
21 Trllnsfers betsveen lund5
17
22 Other
J Ntl nwvemenl ID
24 Totol funds brou
tforwèrt1
s70t￿ fvndstarvied forwwd
-704,663
3.070.864
2.366.201
1.027A38
-81,519
94S.919
322,77
2.989,345
3.312.12
io

MEfHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Stat•m•nt of Flnanclal A¢tlvltl•s {SOFA) for the year endod 31 August 2024
In¢om•
t3X
lo2￿7
1&500
Eyndftur•
8.4$5
912
J4M2
&573
13 415
4VJ
12
15.718
14748
1S718
197.247
24 foi¥ ￿fjd5 b1(￿4￿1 I0￿￿d
2.182.C¢3
3.•70,
2.564.778
li

METHODIST CHURCH SOUTH ESSEX CIRcurr
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
BALANCE SHEEf AS AT 31 AUGUST 2025
South Es$¢x Methodistcircuit
Circult No 34111
IVnrNth¢teo
Fuiidi
IUnre•lrkt
IVThTv•trthdJ
18$) QOQ
4zs.oao
5t
cp
10.362
$4591
9¢591
.353
59.7fO
¥Jlkal8a* ban6
&74
28674
tUnEnl
4&13?
4&13
'Gi¥
46.13
4&132
1.09$
612•5
Gr￿
Dt thtCu¢u
2J6e21
?.365.2O1
2.1617
945519
21*5?
3312.120
FLfftttJ
291
s/ciz62
12

METHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
ting and accountlng pollcl•s
l Accountlng standard
The fillar￿la4 statements have been prepared in acCOrda￿e with the Accounting and ReFQrting by
ch￿illeS Statement of Recommended Practice (SORP} aP￿Icable lo charrties preparing their accounts in
accordance with the Finan¢i81 Reporting Standard applicable in the UK and Republi¢ of Ireland {FRS 102}
effective from 1 January 2015- (Charities SORP FRS 102}
11 Public benèfrt ontry
The M9thc￿lI$t Clwrch South Essex Circuit meets the definition of a public benefit entity
under FRS 102. Assets and li8bilities are initially recognised al historical cost or transaction
value unless otheNii5e stsled in the relevant accounting poliGy note(51 below.
iii Basls
These accounts have been prep￿ed on the basis of historical cost except that investments
linduding properties) are shown at their market value al the end of each year. The accruals
basis has been used and truslees present accounts that show a true and fair view of the
Circuit's finanaal pwlion and activrties.
Iv Content
The fInar￿la1 irrfomialion presented is relevant, reliaLle, comparable and Com￿et8. Where
eslimales are used these are based on expertence. research and judgement. The accounts
are expressed in £ steding, rwThJed to the nearest pound.
V FRS102 SORP 2015
These accounts are compliant with FRS102 and with FRS102 SORP. The accounts have
been prepared in accordance with applKable charity law In England. thls being the Charit8S
Act 2011 and Sl 20081629 ICharile$ a¢¢(wnting and Reporting regulations) and. pending the
making of replatsment Regulations sp8Grfic top SORP 2015 in accordance wilh R8g.8 (41
{d} of Sl 20081629. the Charity trustees have departed from the requirements of Reg.8 {5} by
ft)Ilowing SORP IFRS1021 instead of SORP 2005 to extent necessary lo give a true and fair
view In the circumstance.
Vl Going Con¢orn
13

METHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Based on the monetary assets and Iwman resources available at 311t August 2025, the
trustees believe that the Circuit is a going concern.
Vll Consolldation
The Circuit has denominational regulatory oversighl in respect of work of Churches
within the Circuit but has no legal or operational ￿ntrol of these ¢hurch8s and their
goveming except in extreme circvmslance. For this reason. the financial statements
of Churthes within the Circuit are not consolidated into these fln8ncial statement&
Vlll Income rocognititin
In￿me is brougm into accounts when there is entitlement and the amount Is reliably
measurable Or￿ell is more likely than nol that e¢onomlc benefrt of the income will be
forth¢omlng. Individual amounts calegorise¢J as Other Income in the SOFA wll be shown
saparatety rf they are considered malerhql.
The Clrcult acts as an agent In bvo mallers:.
The Collection from churches and payments over of their contributions lo variws funds
controlled and adminlstraled by the Melhodisl Church-'Connexional Funds.
The Administration (ap￿￿tIon. collection and disbursement) of grants requested by
Churches within the Circuit from bul not limited to the District and Connexion.
In all these mallers th8 transactions are not reflected in the SOFA because they are income
of either the Connexion or Churches as appropriate. Instead the transaclions are disclosed
in the notes to the Accounts as required by SORP (FRS 102) module 19, 12.
In accordarKe with the Charitwo SORP IFRS1021, the lime of volunteers is not recognised.
Further infomiation on this matter is provided in the Trustees, Annual Report. If goods are
donated. a value wll be shown in the SOFA or Notes where the value Is considered
materlal.
Ix Expendlture
This is recognised when a liabilty is incuffed, or a constructive obligation arises, ￿ere the
amount is reliably measurable 8nd11 Is consldered n￿e likely than not that there will be an
ouffiow of economic benefit.
X Grants
14

MEfHODIST CHURCH SOUTH ESSEX CIRcurr
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Grants made by the Circuit from ils own funds are recognised in full al the time of agreemenl
lo make the grant without perfom)ance conditions or as and when the circuit accepts that
Ihere is a legal or operational obligation lo make the payment rf it is subject lo perfofmance
conditions. When the grant to be accrued is recurrent over more than one year the balance
payable in future years. discounted lo nel present value where the drfference is material is
Irealed as a provis￿1n being released in future years in accordance with the originally agreed
terms. In the cases where the grant has been charged to one fund bul for ease of payment
has been transferred lo another fund any future payment provision is applied lo the fund
from whlch the grant will ultimately be pakl.
Xi VAT
Since the ¢ir¢uit is not VAT registered, all input VAT is charged with the expenses to which it
refèrs.
Xii Tangiblo Fixod AssOt¥
These are capilalised rf they can b8 used for more than one year, and individually cost at
least £1,000.
The freehold residential properties ar8 s￿￿V￿ in the accounts at the revalued amount or
cost rf purchased within last tsvo years. The all properties were revalued at 1 * September
2020. A now policy has been introduGed which r￿ValUeS one propety a year on a four year
rotstion. No depreciation is being provided because the Iruslees Consider the current
residual value of the properties in their present condition to be not less than the hislorlcal
cost and. In the absence of any Impaimienl, any depreciallon provlsion for the buildings
component of the properties would be immatertal. The Circull has made use of the deemed
cost option on transitioning to FRS102 as outlined above.
Xlli Investfflent Property
From lime to time the Circuit may hold res￿entIal property (formerfy manses) which is
surplus lo its normal staffing requirements. Where this is the case and It anlicipaled that the
properly is unlikely to be used as a manse within g periods of two years. the property is
dassrfied as investment proporty (whether let or not) any lets are al market rates unless
there is a compelling reasons not to do so in furtheran￿ of the Cirojivs charitable
objecllves.
Xlv Recelvableg and payables: Bank and Cash (baslc Flnanclal Instruments)
15

METHODIST CHURCH SOLrrH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Debtors ar& stated at the amounts Thved to the Circuit or prepaid. Creditors are initially
recognised al settlement amount after any trade discounts, where normal credlt terms ap￿y,
or the amount advanced lo the CircLFit. Subsequently creditors that are current liabilities are
measured al the cash or other consideration expected to be paid. The liquid funds of bank
balances and deposit fund balances are shown al their reasonable values.
Xv Method18t Connoxlonal Funds
Th& Melhodi8t Church Connexion raises assessments against each Circult and these are
paid quarterfy to their Districts. The Circuits raise assessments against Churches in I
Circuit. The District remits quartedy lo the Melhodisl Church Fund most of Ihe sum il
receives from Circuits. A small sum is relained by the District lo m8el ils own costs. The
Clrcult may a¢t a$ an agent for 8(F hoc collections for various funds controlled and
8dminislrateoY by the Methodist Church.
Xvl Funds
The Trustees have adopted a poI￿Y for all unrestriGtsd reserves which is attached as
separate document.
Xvii Minsler5' manse costs
The Clrcuit Is required to provide accommodation ft)r each minister and pastor In th& Circuit
and their families and this is seen as a benefit to the Church. Minister and pastors are
exp8cled lo occupy the manse provided for IherD. The Circuit bears the cost of the repairs.
maintenance, buildings insur8r￿*, council tax and water charges. These figures are not
separately élsclosed as benefils-in-kind for minsters or pastors as HMRC does not seek to
tax these receipts in the hand of them.
2. Funds
The fijnds hold constitute.. General Funds held for any purpose of the Circuit whtch are
Unrestrthd. The Circuit Model Trust Fund has wide purposes defined in Standing Orders
and is categorised as unreslri¢ted. Restricted furKls which are held for a narrower purpose.
There are no Endowment fuFKls. Details of each mal8rial fund are disclosed in the fin8J note
to these accounts. Any fvnds may be represented by more than jusl Cash.
3. Income from Inv4Stm•nt Property
16

MEfHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
The trustees had determined that the properties listed below were unlikely to be returned to
use as a manse in the foreseeable future and have therefore classrfied the same as an
Investment Properties. Letting income is shown gross of fees and repairs
General Fund
ChTfF Doslgnated Total
Meadow Rise
11.265
11,265
4. A88es8ments on Churche8
The Circuit comprises 8 Churches and each is assessed for a contril￿tIOn to meet the
overall nel costs of the Circuf(. In making r(s Assessment budgeted income from investment
irthme induding propety letting, and conformed external grants are taken Into account. The
Circuit aims lo cover all its Gore costs from the assessment.
The assessment is paid on 8 quarterly basis in advance and payment in advance. made al
August end. is held as a creditor on the Balance Sheet.
Assessments recelved In the General Fund as shown below:.
BILLERICAY
GIiAYS
HORNDON-ON-THE-HILL
LANGDON HILLS
LINFORD
ST. PAUL'S
TRINITY
WICKFORD
TOTAL
70,000
12.000
10.500
18,670
7.000
21,946
22,484
179.148
5. Capltal Rwlpt$
During the year to 31st Asjgusl 2025 St Andrew Methodist church, Herongale was sold. After
deduction of the levy by the Methodist Church the circuit receNed £401.548. Partly
offsetting this is the £7.202 of profession81 fees the circuit incurred in this matter.
17

METHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Stipends, Salaries and assoclated costs
stiponds
Stipends were paid lo 3 Presbyters (20241251 out of unreslricled fuThJs as follows
Gonoral
Stipends
96,162
National Insurance Iother
13.811
Pension Fund Contribution
16,834
Travel
Total StiPond¥
133.177
The Circuit employs lay stsff involved in administration work and the o)sts we below..
Admlnlstratlon SLiff
Ganeral
Stipends
14.116
Nallonal Insurance I Pension
327
SeKemployed FInar￿ Admin
Totsl staff rglated items
120
150.740
Pon8lon
All presbyters are memberg of the Methodist Ministers Pension Scheme {MMPS}. This 15 a
defined b8nefit scheme. The Supreme Court held in 2014 slated that Melhodi$t Ministers
(which term indudes presbyters) are not employees of the Church. For simplicity, however.
when dealing with National Insurance Contributions and pensh)n contributions. the terms
'employerf and 'employee' are used as they would be in an enwoying body.
Lay employees are conlra¢lually employees and have the option of joining a pension
scheme which the circuit has arranged with Nest Pensions. This is a defined benefrt scheme
and the circuit contributes as employer to the scheme.
The Connexional accounts for t4)th penslons. schemes show the figure in the annual
Methodist Church In Great Britain accounts. The MMPS is in def￿11 bul a plan for removal of
thi$ deficit has been proposed and is being implemented.
18

M￿HODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
7. Costs of Superlntendents, Pre8byters and Truste88
The Superinlendenl of the Cwcuit. the 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 employer's pension contribution5 and other
expenses of the Presbyters of the Circuit are paid by the Circuit.
The manses are provided by the Circuit and the Circuit maintains the property. The value of
the Council Tax and water charges paid by the Circuit is not disclosed here as HMRC does
nol regard this as a benefit in kind in the hands of the minister.
Payments to Trusl•as
The Circuit policy is to reimburse membeTS of the CLT and other trustees for expendilu
propeily incurred in carryin9 Out the￿ duties, ir￿lUding where appropriate travelling
expenses. or where they have been requested to undertake certain activities for the Circuit.
The Superinlendenl Minister and other presbyters undertake the primary executive roles
within the Circuit. None of the trustees is an employee of the Circuit nor was in receipt of any
payment for work undertaken on behalf of the Clrcuil other than reimbursements of
appropriat& expenseg.
8. Property Exp•n8•8
The Cir¢ult is Managing Trustees for three manses and one investment property which 1$ let
on an assured shorthold tenancy. With the exception of the let propety the circuit is
reswnsible for the payment of Council Tax. water rates. In addKlon the Clrcull Is responsible
for insurance and maintenance on all properties. Bills for St Andrew's herongate lin
designated fund) are induded as far as sale, with any subsequent refunds nett8d off.
Expenditure on properties is as follows:
19

MEfHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Gonoral
(Manse)
Gongral
Designated
(Let Prop) 1st Andrews)
Tolal
Council tax
9,280
9,280
Water Supply
2,743
2,743
Insurance
3,017
1,727
5,784
Maintenance
10,257
1,645
453
12,355
Management Fees
1,810
1.810
Telepho
TOTAL
29.175
4.495
2.180
35.850
9. Connexional a8Se8sm&nts 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
Dislricl 50% of the overall cost is calculated using the relalive membership proportions and
50¥0 using relative 51affing PTOPOrtions.
10. Dlgtrict Assessment and Levy
The Dlstricl Assessment is calculated relative to the proporbon of Church Members, and
staffing {Presbylers and Mission stsff only) of all the Circuits in the Beds. Essex & Herts
District 50% of the overall cost is calculated using the relative membership prok*xiions and
50% using relative staffing proportions.
The levy 1$ ¢alculated on a sliding scale percentage of the Circuit's CMTF Accounts balance
as at 31* August for the previous accounting period.
11. Office and Admlnlstratlon Cost
Gèneral
CMTF
Total
20

MEfHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
Rent
3,139
3,139
so￿￿Te l other
338
338
Hire of Photocopier
TOTAL
4814
4.814
12. Othgr Outgoings
General
CIKfF
Designated
Total
1st Andr•Ws)
Professional Fees
950
7.202
8,152
Independent Examiner
640
TMCP Admin
1,801
1,801
Mission Work
1.817
1,817
General Expense5
TOTAL
207
207
3.614
1.801
7.202
12.617
13. Investm•nt Managwnont
During the year Circuit paid TMCP. the ¢usto(Jians of the Circull's investments (Circult Model
Trust Fursd and Restricted Funds) management charges based on 0.2% of the value of the
individual funds al the beginni￿ of the year. The amount was £590. {2022-23 £994).
14. Man$08 and Other Propgrtlos
There are three Manses Iwaled in Basildon, Billeriray and Slarrford Le Hope. The
investment property is located in Billericay. These properties were revalued 2131 August
21

METHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
2020 by Smith La¢hter but a new policy has been introduced Ihis year lo revvalue one
prq)ety on a rotation basis. This year 93 Mountnessing Road was valued at £800,000.
There 1$ no OtriGe equipmenl, these are charged lo the General Fund when purthased.
15.1 Cost or Valuatlon
Inv•#tm•nt
Propertle8
Manses
Total
Bala￿e Brought FoTward
425,000
1,880.000
2.305,000
425,000
1.880.000
2.305.000
SGhedulo8 of Manse and Inv•stmonl Property
15.2 Prop8rty
Type
Valuation
93 Mounlne$$lng Rd- Blllericay
Manse
800.000
88 Meadow Rise- Billericay
61 Vlxler Roa
Investment
425,000
Manse
560,000
198 SoLrtFEnd Road
Manse
520 000
2,305,000
16. Invoslm¢nt A$$•t$ and Trust008 for M•thodi8t Church Purposes (TMCP)
22

MEfHODIST CHURCH SOUTH ESSEX CIRcurr
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
The funds that support the Circuit Model Trust Fund and the Circuit's other funds las listed
below) are held by TMCP in the Trustees Interest Fund on which interest is credited to the
a￿UnIS e￿h month. These are regarded a5 medium-lerm investments.
TMCP is the legal owner and custodian tw$tee of all Metht)disl model Irusl property,
i￿luding legactes, endowments and accumulated funds. Trust property is hold for and on
behalf of local managing agents who are responsible for the day lo day management of trust
propety. TMCP ensures that. through providing guidance and acting under their direction,
the managiThJ Trustees comply with charity law and Melhodisl law and policy as determined
by the Methodist Conference.
17 Dobtors and Prepaymènts
The followng sum$ were outstanding al year end:
Genernl CMTF
Totsl
2024
Debtors and Prepayments
Stlpends
10,953
10,953
10,362
Grant repayment
Assessment
1.436
1,436
TOTAL
18,889
18.889
10,362
18. - Contral FinanGo Board ICFB) and Bank Balan¢es
Monetary balances held at the Central Finance Board of the mel￿dISt Church and at
Sanlander a￿ all available on demand wilhoul loss of interest. Dep05its with the CFB are
SP8cifically designated lo the appropriate funds.
Ggnoral Fund
CMTF
2024
Central Finance Board
59.770
100,514
TMCP Trustee Account
945,919
335,353
Bank account
28 674
59.635
TOTAL
945,919
495.502
19. Cr•dltor8, Accruals and Income In Advance
23

METHODIST CHURCH SOUTH ESSEX CIRcurr
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
The following sums were outslandiro at year end:
Creditors and Attruals
Gonèral
CMTF Total
2024
Assessments
40,784
40,784 40,458
other credilor5
Grant Payable
Examiners Fees
640
46,132
46,132
41,09B
20. Unrg5trictod Funds
20.1 General Fund
The purpose ol this fvnd Is for use at the di$¢￿tIOn of the trustees in the furtherance of the
general objective$ of the Circuit and which have not been designated for other purposes.
Some 91Vo of this fund is held as a freehold propety. belng manses for ministers and
investment property.
20.2 Clrcult Modol Trust Fund
The purpose of this fund is for use at the discretion of the trustees in furtherance of the
general objectives of the Circuit. Ils main source of income is legacies and formulaically
delemined L¥)ntributions from the sale of manses and church building5 in the CKcuit.
Although this is technically an Unrestricted Fund under the control of the Circuit Meeting,
prior approval is still required from the District lo ulilise these funds. Melhodr51 Sts￿jing
Orders 930. 931 and 917 {2) are appluble.
20.3 Analpis of Reserves by Net Assots
As shown on face of balance sheet.. the unrestricted general reserve is made up of circuit
Flxed Assets, as well as Current Assel {Debtors and Creditors) and a proportion of the cash
and investments. CMTF Trust items are Shown separately.
21. Summary of Fund Movomonts
24

MEfHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2026
Openlnc
B•l•nc•
aoJlnE
B•l•n
In¢om•
fxp•ns•s
Tr•nsl•rs
General lunrestrlclodl
3.070.864
195.828
262.607
-637.884
2,366.201
cfrArF Fund
-81,521
425,256
34671
636,853
945,919
1st Andrews)
.351
9.382
L031
TOTAL
2.989,345
629.435
3,312.120
22. Related Partle8
None of the Circuit Irugtees made donations dired to the Cir￿lt during the year or in the
precedlng year. All of the Circuit Iruslees are members of one or another Church within the
Circuit and may be tnjstees of thelr cfwjrches.
Related partles induding the Melhodi$t Ccrference, the BE & H District and Churches wlhin
the Circuit, other Methodist Dlstricts in Great Britain, CFB and TMCP.
23 Volunt••r Contrfbutlon
Every Entity Iconnexion. District. Circuit and Church) within the Methodist Church in GB is
heavily reliant on voiunleers who ¢ontribute their skills. time and money in the furtherance of
the work of the Church. In the Circuit the principal contribution is by serving on commille8S
of the Circuit that deal with the mission. manses. finance. policy. grants. training and
safeguarding. We are grateful to all of them for their help and commitment. No attempt has
been made by this Cir¢uit to value the non-monelary value lo the Circuit.
24 Capltal commltments and contlngent Ilabllltleg
The Circull has no Contracts or obligations.
25 Indfrpondont Examiner
The fèes p8yablo to thé indèpendent Examiner in the sum of £640 {2024 £640} have been
provided for in these accounts. The examiner has provided no additional services during the
year.
26. Glossary of Tem)8
25

METHODIST CHURCH SOUTH ESSEX CIRCUIT
TRUSTEES ANNUAL REPORT FOR THEYEAR ENDED 31 AUGUST 2025
CFB.. Central Finan￿ Board of the MethC￿lISt Church manages a Common Deposit Fund
and a series of pooled investment funds for the MetlvJdist ChurGh in Great Britain and
provides investment advice to these entsties.
Church.. a group of members from fewer than 10 to rn0￿ than 100.
Circuit.. a group of Methodist Church near each other. typically befv￿en 10 and 20
Circuit Mogting: The trvslees of the CiTCUit. Most of whom are appointed local ChU￿he¥
and others by virtue of a role they undertake for the Circuit andlor their local churches.
CLT (Circuit Leadership Team): A Group (Gomprising mostly-, but not exGlusively} of Circuit
trustees responsible for the day lo day adminislralion and policy fr)rmulation of the Circuit.
Generally the CLT comprises the Presbyters {Ministers} and pastors stationed wthin the
Circuit, the Clrcuit Stewards and the Clr¢ull Treasurer.
CMTF .. Circuit Model Trust Fund
Conn•xlon- The designaled andlor Restricted Funds held and administrated by the
connexion in the further3￿ of its charitable aThJ mission objectives
District = a group of conliguous ￿rGuit¥. usually 15 and 30
DAF.. Distr￿ Advance Fund
FRS: Financial reporting gtandard
HMRC.. His Majesty's Revenue and Customs
Lay Employee5'. Personal employed by the Circuit on generally a￿pted commerGial
employment terms.
MMPS-, Methodist Minislers Pension Scheme
PASLEMC: Pensions and AssuranGg SGheme for Lay Ernployees of the Methodisl Church.
Pènslon Trust.. The pensDn Trust. the organisation through which the Circuf( arranges a
pension's scheme for its lay employee.
PresbytOT8 (Includln9 8uperfntendentl Probationer or ordaiwd Methodi81 Ministers who
have pastoral and administrative responslblllty for the Churches wllhln the Clrwlt.
SOFA: Slatemenl of Financial Activities
SORP: Statement of recommended prathce
26

METHODIST CHURCH SOUTh ESSEX CIRcurr
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
TMCP.. Trustees for Melhodlst Church Purposes. the legal owner and Cust￿31an Trustees of
all Methodist Model Trust Propwty, including legacies, endowments and accumulated Funds.
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE METHODIST CHURCH SOUTh
ESSEX CIRCUIT CHARITY COMMISSION REFERENCE NUMBER 1134269
27

METHODIST CHURCH SOUTH ESSEX CIRcurr
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025
I report C￿ tlw ac¢ounts of the Methodist Church South E888x Circuit Charty for the year ende¢J 31AI
August 2025.
Re8ponslbllltl89 and basis of report
As the trustee of the charity, you are responsible for the preparats'on of th8 accounts in accordance wrth the
requirements of the Charities Act 2011 ('the Acri.
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Acl
8nd in carryir4J OLIt my examination I have followed all the applicable directKJns given by the Charity
Commission under section 1451Sllb) of the Act.
Independent examlnorf8 Statement
I have completed my examination. I confirm that rn material matters have come to my atlenli)n in
connecth)n the examination and I believe that:
Accounting records were kept in respect of the Trust as required by section 130 of ihe A¢t.
The accounts accord wth those records.
The accounts comply with the applicable requirements concerning the fom and content of ac-
cwnts set out in the Charities (Accounts and Reports) Regulations 2008 other than any require-
ment that the accounts gwe a 'true and fair view which is not a matter considered as part of an in-
dep8nd&nl examination.
I have no concerns and have Come across no other matters in connection with the examinallon to whrh
attentKJn should be drawn in this report in order lo enable a proper understanding of the accounts lo be
reached.
Signed:
Date
sds/LO
Mayor Cuttle & Co, Suiie 7B Aquarium 101 Lower Anchor Street, Chelmsford, CM2 OAU
28