2022-08-31-accounts - The Bramhall And Wythenshawe Circuit

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Name of Circuit

Circuit No 19/15

Bramhall & Wythenshawe

Statement of Financial Activities (SOFA) for the year ended 31 August 2022

Notes to			Circuit Model	Circuit Model	Designated
the	General Fund			Trust	Funds	Restricted	Endowment	Total
accounts	(Unrestricted)		(Unrestricted)		(unrestricted)	Funds	Funds	2021-22
		£		£	£	£	£	£
Income
1 Donations and legacies		960						960
2 Income from monetary investments		384		455				839
3 Income from investment properties		26,266						26,266
4 Assessments on Churches		362,956						362,956
5 Capital Receipts				90,342				90,342
6 Grants received								0
7 Other charitable income		80,454						80,454
8Total income		471,020		90,797	-	-	-	561,817
Expenditure
9 Grants and donations		34,350			20,500			54,850
10 Salaries and associated costs		224,692						224,692
11 Property maintenance		39,181						39,181
12 Connexional assessment & model trust levy				1,787				1,787
13 District Assessment & Levy		88,070						88,070
14 Depreciation								0
15 Office expenses		4,981						4,981
16 Other outgoings		84,365						84,365
17Total charitable expenditure		475,639		1,787	20,500	0	0	497,926
18 Gains/(losses) on monetary investments								0
19 Gains/(losses) on investment properties
20Net income/(expenditure)		-4,618		89,010	-20,500	0	0	63,892
21 Transfers between funds			-	90,342	90,342			0
22 Other gains/(losses)
23Net movement in funds		-4,618		-1,332	69,842	0	0	63,892
24 Total funds brought forward								0
25 Total funds carried forward	-	4,618	-	1,332	69,842	-	-	63,892

Name of Circuit

Circuit No 19/15

Bramhall & Wythenshawe

Statement of Financial Activities (SOFA) for the year ended 31 August 2021

Notes to		Circuit Model	Designated
the	General Fund	Trust	Funds	Restricted	Endowment	Total
accounts	(Unrestricted)	(Unrestricted)	(unrestricted)	Funds	Funds	2020-21
	£	£	£	£	£	£
Income
1 Donations and legacies	960					960
2 Income from monetary investments	153	159				312
3 Income from investment properties	26,596					26,596
4 Assessments on Churches	363,031					363,031
5 Capital Receipts		56,245				56,245
6 Grants received						0
7 Other charitable income	96,129
8Total income	486,869	56,404	-	-	-	543,273
Expenditure
9 Grants and donations						0
10 Salaries and associated costs	333,450					333,450
11 Property maintenance	27,406					27,406
12 Connexional assessment & model trust levy		215				215
13 District Assessment & Levy	89,860					89,860
14 Depreciation						0
15 Office expenses	3,677					3,677
16 Other outgoings	10,242					10,242
17Total charitable expenditure	464,635	215	0	0	0	464,850
18 Gains/(losses) on monetary investments						0
19 Gains/(losses) on investment properties
20Net income/(expenditure)	22,234	56,189	0	0	0	78,423
21 Transfers between funds						0
22 Other gains/(losses)
23Net movement in funds	22,234	56,189	0	0	0	78,423
24 Total funds brought forward						0
25 Total funds carried forward	22,234	56,189	-	-	-	78,423

Name of Circuit

Circuit No

Bramhall & Wythenshawe

Balance Sheet as at 31 August 2022

Fixed Assets	General Fund (Unrestricted) £	Circuit Model Trusts (Unrestricted) £	Designated Funds (Unrestricted) £	Restricted Funds £	Endowment Funds £	Totals 2021/22 £	Totals 2020/21 £

Circuit Manses & Equipment	2,815,523					2,815,523	2,512,062
Investmentproperties					0
Investments						0
*Total fixed assets*	2,815,523	0	0	0	0	2,815,523	2,512,062
Current Assets
Debtors	34,957					34,957	34,460
Loans bythe Circuit	0					0	0
Investments with TMCP	0	76,834	76,342			153,176	64,166
Central Finance Board Deposits	22,088		78,586			100,674	101,461
Cash at Bank and in hand	28,271					28,271	62,819
*Total current assets*	85,316	76,834	154,928	0	0	317,078	262,906
Current liabilities
Creditors (due in under 1 year)	4,497					4,497	2,895
Grantspayable within 2021-22						0
*Total current liabilities*	4,497	0	0	0	0	4,497	2,895
*Net current assets/liabilities*	80,819	76,834	154,928	0	0	312,581	260,011

*Total assets less current liabilities*	2,896,342	76,834	154,928	0	0	3,128,104	2,772,073

Long term liabilities (due after more than oneyear)
Grantspayable after 2021-22						0
Loans to the Circuit						0
						0
*Net assets*	2,896,342	76,834	154,928	0	0	3,128,104	2,772,073

Funds of the Circuit						2,896,342 76,834 154,928 3,128,104 0 0 3,128,104
General Fund(Unrestricted)	2,896,342			0		2,896,342	2,679,415
Circuit Model Trust Fund (Unrestricted)		76,834				76,834	64,166
Designated Funds(Unrestricted)			154,928			154,928	28,492
*Total Unrestricted Funds*						3,128,104	2,772,073
Restricted Funds				0		0
Endowment Funds					0	0
*Total Funds*	2,896,342	76,834	154,928	0	0	3,128,104	2,772,073

Signed

Circuit Treasurer

To be completed by Circuits with total income and endowments of more than £500,000

19/15

Name of Circuit Bramhall & Wythenshawe

Circuit No

Cash flow statement for the year ended 31 August 2022

		2022	2021
Statement of cash flows	Note	£	£
Cash from operating activities
Net cash used in operatingactivities		-27,290	21,866
Cash flows from investing activities
Dividends,interest and rents from investments		839	312
Proceeds from the sale of property,plant and equipment		90,342	56,245
Purchase of property,plant and equipment
Purchase of intangible assets
Proceeds from the sale of investments
Purchase of investments
Other
Net cash provided by investing activities		91,181	56,557
Cash flows from financing activities
New borrowing
Repayments of borrowing
Net cash used in financing activities		0	0
Change in cash and cash equivalents in the reporting period		63,891	78,423
Cash and cash equivalents at the beginning of the reporting period		234,205	155,782
Cash and cash equivalents at the end of the reporting period		298,096	234,205
		2022	2021
Reconciliation of net income to net cash flow from operating activities		£	£
Net income for the reporting period ( as per statement of financial activities)		-27,290	21,866
Adjustments for:
Depreciation and amortisation charges
Profit on the sale of fixed assets		90,342	56,245
Loss on the sale of fixed assets
Gains on investments
Dividends, interest and rents from investments		839	312
Decrease/(increase) in stocks
(increase)/decrease in debtors		-497	-4,637
increase/(decrease) in creditors		1,602	-1,122
Net cash used in operating activities		64,996	72,664
		2022	2021
Analysis of cash and cash equivalent		£	£
Cash in hand		28,271	62,819
Short term deposit (less than 3 months)		253,850	165,627
Total cash and cash equivalents		282,121	228,446

BRAMHALL AND WYTHENSHAWE Circuit

Notes to the Accounts

1 Basis of accounting

The financial statements have been prepared under the Charities Act 2011 in accordance with the 2014 version of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with FRS102 – the Charities SORP (FRS102) and taking note of the Update Bulletin 1 issued in 2016.

2 Funds

The funds held constitute: 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. Designated funds are where funds have been allocated for a specific purpose but are categorised as unrestricted so their use can be changed. Restricted funds which are held for a narrower purpose . There are also the following Endowment funds as listed. 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 show a true and fair view of the Circuit’s financial position and activities.

Income Recognition

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. When the grant is recurrent over more than one year the balance payable in future years is treated as a provision for future commitments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalments are paid in accordance with the originally agreed terms.

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

These are capitalised if they can be used for more than one year, and individually cost at least £1,000. The freehold properties are shown in the accounts at 2022 deemed values , of which the land component is not given as a separate amount. No depreciation is provided on the buildings because the trustees consider the current residual fair value of the manse buildings (on the assumption that they had reached the end of its useful economic life by the year-end) to be not less than their current value. Any depreciation would not be material. The properties have been reviewed for impairment.

Investment Properties

Investment properties - no property is currently deemed to not be held for the long term purposes of the charity.

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

The major Debtors items relate to: The payment of the September stipends in August. Adjustment to salary payments due from Cheadle Hulme church, where the circuit pays salaries on behalf of those churches. Assessments due from 2 of the churches who have been unable to arrange to pay them because of the pandemic. These delayed payments have been reviewed and it is considered too soon to decide whether they will ever be paid.

Creditors

Creditors items relate to the audit fee and balancing payments to Wilmslow, Handforth and Bramhall re church salaries.

Sale and purchase of manse in Wilmslow

The circuit decided to upgrade the manse accommodation in the Wilmslow section of the circuit by selling the existing manse and purchasing a new one.

The net sale proceeds of £90,342 are reflected in these accounts as capital receipts

BRAMHALL AND WYTHENSHAWE Circuit

4. Donations and legacies	General Fund (Unrestricted)	General Fund (Unrestricted)	Circuit Model Trust Fund (Unrestricted)	Designated Funds (Unrestricted)	Restricted	Endowment	2022 Total	2021 Total
	£		£	£	£	£	£	£
General donations		960					960	960
Mental Health Fund				0			0	-
Refugee Fund				0			0	-
Legacies							0
Total		960	0	0	0	0	960	960

5. Charitable activities - other	General Fund (Unrestricted)	Circuit Model Trust Fund (Unrestricted)	Designated Funds (Unrestricted)	Restricted	Endowment	2021 Total	2020 Total
	£	£	£	£	£	£	£
Rental of Manses	26,266					26,266	26,596
Charitable activities - Other 2
Charitable activities - Other 3
Total	26,266	0		0		26,266	26,596

6. Other trading activities	General Fund (Unrestricted)	General Fund (Unrestricted)	Circuit Model Trust Fund (Unrestricted)	Designated Funds (Unrestricted)	Restricted	Endowment	2022 Total		2021 Total
	£		£	£	£	£	£		£
Lettings (Property name) - 1								-
Lettings (Property name) - 2								-
Lettings (Property name) - 3								-
Lettings (Property name) - 4								-
Miscellaneous 1								-
Miscellaneous 2								-
Miscellaneous 3								-
Miscellaneous 4								-
Total		-	-		-		-		-

7. Investment income	General Fund (Unrestricted)	General Fund (Unrestricted)	Circuit Model Trust Fund (Unrestricted)	Designated Funds (Unrestricted)	Restricted	Endowment	2022 Total	2021 Total
	£		£	£	£	£	£	£
Central Finance Board		384					384	312
Rental income							-
Other			455				455
Total		384	455		-		839	312

Thisyear £ Nil Number of trustees who were paid expenses 0 Nature of the expenses BRAMHALL AND WYTHENSHAWE to Trustees Payments made to trustees	Thisyear £ Nil Number of trustees who were paid expenses 0 Nature of the expenses BRAMHALL AND WYTHENSHAWE to Trustees Payments made to trustees	Circuit Lastyear
		Nil



Expensepaymentsprimarilyrelate to reimbursement for travel and
Total amount paid £ £ Staff Costs paid during the year were: Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs Total staff costs Average number of staff employed during the year were: examination or audit of the accounts £ £ Independent examiner’s or Other fees (eg: advice, ployees £ £ £	Nil 1,500 41,187 2,511 2,471 46,169 3
		Nil

		1,500


		40,513
		2,879
		2,764
		46,156

	3	3

8. Payment to Trustees

9. Fees for examination or audit of the accounts

10. Paid employees

These figures represent the lay staff employed directly by the circuit. The ministerial staff working in the circuit are "employed" by the Methodist Church centrally and are not included

BRAMHALL AND WYTHENSHAWE Circuit

11 Tangible Fixed Assets

Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Provided summary information in respect of other categories and specific reference should be made in respect of any assets under construction.

	Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Provided summary information in respect of other categories and specific reference should be made in respect of any assets under construction.	Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Provided summary information in respect of other categories and specific reference should be made in respect of any assets under construction.	Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Provided summary information in respect of other categories and specific reference should be made in respect of any assets under construction.	Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Provided summary information in respect of other categories and specific reference should be made in respect of any assets under construction.	Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Provided summary information in respect of other categories and specific reference should be made in respect of any assets under construction.	Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Provided summary information in respect of other categories and specific reference should be made in respect of any assets under construction.	Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Provided summary information in respect of other categories and specific reference should be made in respect of any assets under construction.	Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Provided summary information in respect of other categories and specific reference should be made in respect of any assets under construction.
Cost or valuation
	Residential Land £	Other Land £	(There are a total of 7 manses) Manses £	Other buildings £	Other fixed assets including motor vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under constructio n £	Total £
Balance brought forward			2,512,062	0	0			2,512,062
Additions			399,493					399,493
Revaluations (+/-)			355,878					355,878
Disposals(-)			451,910	0				451,910
Transfers * (+/- )								0
Balance carried forward	0	0	2,815,523	0	0	0	0	2,815,523
Basis SL or RB SL or RB SL or RB SL or RB Rate Accumulated depreciation
Balance brought forward								0
Depreciation charge for year (-)								0
Revaluations (+/-)								0
Disposals(-)								0
Transfers* (+/- )								0
Balance carried forward	0	0	0	0	0	0	0	0
Net book value
Brought forward	-	-	2,512,062	-	-	-	-	2,512,062
Carried forward	-	-	2,815,523	-	-	-	-	2,815,523

The "transfers" row is for movements between fixed asset categories.

** Indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance).

BRAMHALL & WYTHENSHAWE Circuit

12 Investments

The funds that support the Circuit Model Trust Fund and the Manses Fund are held

Analysis of investment

movements

Analysis of investment movements
	Thisyear Prevyear
Exchange
Investments held in common investment funds,
Exchange
Other investments
Total Change in investment values	0	0

Carrying (market)value at beginningofyear		0
Add:additions to investments at cost
Less:disposals at carryingvalue		0
Netgain/(loss)on revaluation		0
Carrying (market)value at end ofyear	0	0

This year Debtors and prepayments £ 0 Other debtors 34,957 Total debtors and prepayments 34,957 Analysis of cash at bank Bank balance held in Unity Trust 28,271 Bank balance held in CFB 100,674 Bank balance held in TMCP 153,176 282,121 BRAMHALL AND WYTHENSHAWE 13. Analysis of current assets Pre paid assessments Accrued income Total Cash and Bank	This year Debtors and prepayments £ 0 Other debtors 34,957 Total debtors and prepayments 34,957 Analysis of cash at bank Bank balance held in Unity Trust 28,271 Bank balance held in CFB 100,674 Bank balance held in TMCP 153,176 282,121 BRAMHALL AND WYTHENSHAWE 13. Analysis of current assets Pre paid assessments Accrued income Total Cash and Bank	This year Debtors and prepayments £ 0 Other debtors 34,957 Total debtors and prepayments 34,957 Analysis of cash at bank Bank balance held in Unity Trust 28,271 Bank balance held in CFB 100,674 Bank balance held in TMCP 153,176 282,121 BRAMHALL AND WYTHENSHAWE 13. Analysis of current assets Pre paid assessments Accrued income Total Cash and Bank	Circuit Last year £
	0

	34,957		34,460
	34,957		34,460

	28,271		62,819
	100,674		104,461
	153,176		64,166
	282,121		231,446

14. Analysis of current liabilities and long term creditors

Trade Creditors Other Creditors Total Current Liabilities £ £ £	1,500		1,500
	2,997		1,395
	4,497		2,895

15. Capital Commitments and Contingent Liabilities

At the 31st August 2022 the Circuit has no capital commitments. No Contingent liabilities were identified at 31st August 2022.

BRAMHALL AND WYTHENSHAWE Circuit

16. Loans

Source		Purpose of loan	Purpose of loan		Amount brought forward	New borrowings	Loan interest	Repayable in the year




Repayment due				Totals	0	0	0	0

Due within 12 months	31/08/2023
Due between 1 and 5years	31/08/2024		31/08/2025		31/08/2026		31/08/2027
Due later than 5years		must agree

BRAMHALL AND WYTHENSHAWE Circuit

17. Detailed analysis of individual fund movements

Unrestricted Funds
Unestricted Fund Name	Opening Balance	Income	Expenditure	Transfers	Closing Balance	Purpose of the fund
General	2,679,415	763,160	475,639	-70,594	2,896,342
Circuit Model Trust	64,166	90,797	1,787	-76,342	76,834	76834
Designated - Mental Health fund	358	0	0		358	To provide awareness and training of mental health problems
Designated - Refugee Support fund	800	0	0		800	To provide support to refugees
Designated - Grants fund	27,334	0	20,500	146,936	153,770	To provide grants towards approved circuit and church projects
Totals	2,772,073	853,957	497,926	0	3,128,104

Restricted Funds						Purpose of the fund Support for individuals in specific need	Purpose of the fund Support for individuals in specific need
Restricted Fund Name	Opening Balance	Income	Expenditure	Transfers	Closing Balance	Purpose of the fund
Benevolent Fund					0	Support for individuals i	n specific need
		0			0
					0
					0
					0
Totals	0	0	0	0	0

Endowment Name	How the capital is invested			The current value of the capital		Annual income	What the income was used for





	Totals			0		0

The reasons for the transfers between funds were as follows:

Name of Circuit: Bramhall & Wythenshawe No. 19/15

Declarations and Scrutiny

I confirm that these accruals-based accounts for the year to 31 August 2022 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: David James, 19 Conway Road,

Cheadle Hulme, Cheadle Post Code: SK8 6BP

Presentation to the Circuit meeting

I confirm that the annual report and accounts for the year ended 31 August 2022 were/will be*

presented to the Circuit meeting held on ……………..

Signature of the Chair of the meeting …………………………………………………………………… Name of the Chair of the meeting …………………………………………… Date ……………………

Independent Examiner’s Report to the Trustees of the

Bramhall & Wythenshawe Circuit (19/15)

Charity Number 1134354

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the Bramhall & Wythenshawe Circuit for the year ended 31 August 2022 set out on pages … to ….

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.

delete or circle as appropriate

Name of Circuit: Bramhall & Wythenshawe No: 19/15

Independent Examiner’s Statement

The Circuit’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ACCA.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below*) which give me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Act; or
the accounts do not accord with the accounting records; or
the accounts do not comply with the applicable requirements concerning the form 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 examination
the trustees’ annual report is not consistent with the accounts

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/have not* 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 ……………………………………………………………… Relevant professional qualification of independent examiner ……………………………… Name of firm …………………………………………………………… Address ………………………………………………………………………………………… ……………………………………………………………………… Post Code ……………… Date ………………………………………… * delete or circle as appropriate

BRAMHALL AND WYTHENSHAWE Circuit TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2022

Introduction

The circuit is part of the wider Methodist church and comprises 12 churches across the border between Greater Manchester and Cheshire. The circuit was formed in 2012 by the merging of the former Bramhall and Wythenshawe circuits. The circuit forms part of the Manchester and Stockport District. Whilst this report concentrates on the financial aspects of the circuit's work, a fuller picture can be obtained by visiting the circuit website:

www.bramhallwythenshawemethodists.org.uk

Aims and organisation

We are a circuit whose faith is:

celebrated in worship

committed to spiritual growth

expressed in sharing the good news

worked out with people of all ages within our communities

Together as a Circuit we:

undertake to provide opportunities to worship God in spirit and in truth

undertake to encourage each other in our journey of discipleship

are committed to serving others and by sharing our faith encouraging others into discipleship will seek to work with Christians and churches of other traditions to further the work of the gospel.

Review of the year

The financial position this year has still been affected by the Covid-19 pandemic. Whilst the restrictions on the use of church buildings eased, both for worship and for other church and community purposes, the numbers of people using them, for both worship and community activities, have not recovered to pre-pandemic levels which has generally led to a reduction in church income. However, most of the churches have been able to continue the payment of their assessments to the circuit. 2 of the churches have not been able to pay their full assessments. The 2 manses that are let are bringing in a good rental income.

The normal operations of the circuit during the year resulted in a deficit where expenditure exceeded income by £12.3k. The budget for the year had predicted a small surplus of some £0.7k. The major reasons for this are: a) A one off payment of £34.3k to the Methodist Church's pension reserve fund and b) lower expenditure than forecast in other areas.

A new manse was purchased for the minister in the Wilmslow section of the circuit. This was funded by the sale of the previous manse in Wilmslow.This resulted in nett income of £90,342 to the circuit after the payment of fees and levies. It is the intention to use this money partially in the provision of grants to the circuit churches so that they can further their work and also to improve the energy efficiency of circuit property. Income trends

In recognition of the effects of the pandemic, the assessment on the churches was kept the same for 2021/22. A reduced assessment on the circuit from the district has allowed a 5% reduction in church assessments for 2022/23. Recent events, such as the double digit increase in inflation, mean that a substantial increase in income from the churches will be required in 2023/24. This will come at a time when churces also have increased costs and, as reported above, reduced income. The circuit leadership are addressing these serious concerns.

Expenditure trends

Stipend expenditure has increased each financial year in line with conference approved increases. Lay salaries are increased in line with stipends except where the funding church cannot afford to. The number of ministerial staff reduced from 5 to 4 in 2021. This number will be reviewed in 2024.

20% of expenditure is the Circuit contribution to the District and Connexion, of which a significant part is used to fund the work of the wider Methodist Church.

It is realised that the circuit has increased balances and discussions are commencing about the ways in which these balances can be used to further the work of the circuit.

Fund balances

As at 31 August 2022 the net current unrestricted assets of the Circuit were £343k. Of that sum, £154k has been designated to provide funds for grants to circuit churches and specific circuit projects. The balance of £189k gives approximately 6 months cover for budgeted expenditure.

Plans for 2022/23

Circuit financial plans for the coming year were prepared on the basis that the staffing levels were changing to 4 full time ordained staff and 3 lay staff. the lay staff contribute an average of 26 hours per week each. The approved stipend and lay salary increases of 4.54% have been budgeted for, combined with a 5% increase in council tax and utilities costs. The district assessment has fallen slightly.

Church assessments were decreased by 5% and discussions are continuing with the churches about introducing a revised method of calculating church assessments.

The existing manse in Wilmslow was sold in June 2022 and a replacement bought in the Dean Row area. This generated additional funds of £90k. These funds have been designated for use in giving grants to the churches to assist with their mission and to allow circuit and church property to be made more energy efficient. £14k of this was paid in grants during 2021/22.

The project with the Emmaus community at St Andrew's church in Wythenshawe is moving forward. The circuit budget for 2022/23 provides for expenditure of £5k on this project but it is anticipated that more will be spent, both in 2022/23 and subsequent years.

The circuit has taken responsibility for the upkeep of the churches at Northenden and St Andrews from the local church councils. Provision for this has been made in the 2022/23 budget.

Bramhall & Wythenshawe Circuit

Trustee’s Annual Report on Finance and Governance

Basis of preparation and legal framework

Full Name of Charity: The Bramhall and Wythenshawe Circuit

Registration Charity Number: 1134354

Date of registration 16th February 2010

Main communication address

Circuit administrator, Circuit Office, c/o Cheadle Trinity church, Massie Street, Cheadle. SK8 1DU

The members of the Bramhall and Wythenshawe Methodist Circuit meeting are the Charity Trustees, membership being made up of circuit office holders, ministers and representatives appointed by the local churches.

Fully membership is shown as Appendix A to this report.

Circuit Ministers and officers

Active Circuit Ministers: Rev Philip Peacock (superintendent)

Rev Louise Gough Rev Sarah Parkin

Rev Dave Warnock Circuit & Church Lay Workers (during the year): Mrs Sarah Hooks, Ms Cassie Jennings, Mr Stuart Ratcliffe, Mrs Pauline Moore, Mrs Susie Metcalfe, Dr Emma Coe, Mr Richard Baker, Mr Matt Hill

Circuit Stewards Mr Mike Cowling

Mr Nigel Day Mrs Pam Howie Mr David James (treasurer)

Administrator: Mrs Jenny Manning

Mr David James acted as the principal officer overseeing the day to day financial management and accounting for the circuit during the year.

Independent examiner: Loughran & Murphy Accountants, Suite A, 65a Alderley Road, Wilmslow, Cheshire. SK9 1NZ

Investment Bankers: Central Finance Board of the Methodist Church

Trustees for Methodist Church Purposes

BRAMHALL AND WYTHENSHAWE Circuit

Aims and organisation

The Charity objective is to act as a Resource provider within the area around the south east of Stockport MBC, the northern part of Cheshire East and the Wythenshawe area of the City of Manchester for the Methodist Church:

The purposes of the Methodist Church are and shall be deemed to have

a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church;

b) Any charitable purpose for the time being of any Connexional, District, Circuit. local or other organisation of The Methodist Church;

c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church;
d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church

The organisation and resourcing of regular public acts of worship open to members of the church and non members alike.

Public Benefit

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

Structure, Governance and Management

The governing document for the circuit is the Deed of Union (1932) and Methodist Church Act (1976)

Trustee Training

A range of guidance produced by Methodist Connexion to support the effective running of the circuit , specifically the leaflet ‘The Role of a Trustee in The Methodist Church’ is given to all new Circuit meeting members as induction to their role as trustees.

Related Parties

The Circuit is part of the Manchester and Stockport District and is also accountable to the Methodist Conference.

The following Methodist Churches are linked to the circuit:

(LEP - Local Ecumenical Partnership)

Bramhall

Brownley Green Cheadle Trinity (LEP) Cheadle Hulme Christ Church Colshaw (LEP) St Mary's Handforth Heald Green Lawton Moor Northenden

Styal Wilmslow St Andrew's Wythenshawe

BRAMHALL AND WYTHENSHAWE Circuit

Risk Management

The major risks have been identified and recorded by the Circuit Stewards with professional advice taken as required.

Safeguarding

Every person has a value and dignity which comes directly from the creation of male and female in God’s own image and likeness. Christians see this potential as fulfilled by God’s re-creation of us in Christ. Among other things this implies a duty to value all people as bearing the image of God and therefore to protect them from harm.

Methodist Connexional practice outlines commitment to the following principles:

the care and nurture of, and respectful pastoral ministry with, all
children, young people and adults
the safeguarding and protection of all children, young people and
adults when they are vulnerable
the establishing of safe, caring communities which provide a loving
environment where there is informed vigilance as to the dangers of abuse.

• 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 disclosures and registration with the relevant vetting and barring schemes.

• We will respond without delay to every complaint made which suggests that an adult, child or young 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, 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.

• We will seek to offer pastoral care and support, including supervision and referral to the proper authorities, to any member of our church community known to have offended against a child, young person or vulnerable adult.

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

The Bramhall & Wythenshawe Circuit commits itself to ensuring the implementation of Connexional Safeguarding Policy; government legislation, guidance and safe practice in the circuit and in the churches.

The Bramhall & Wythenshawe Circuit commits itself to 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.

Reserves Policy

The Reserves Policy for the Circuit is to hold a minimum sum equivalent to 3 months’ average expenditure. This should be sufficient to meet any unforeseen item of major expenditure on manses and / or to be able to continue, in the short term, funding planned activities in the event of any inability to raise the full Circuit Assessment from churches.

Circuit Managing Trustees as at 31st August 2022

Category	Name(s) / Role	Representing Church	Number
Presbyter & Deacons Stationed	Rev Philip Peacock Superintendent Rev Louise Gough Rev Sarah Parkin Rev Dave Warnock Rev Kathleen Loughlin	CH W, StM TC CH S B C LM N BG HG StA Authorised Presbyter	5
Circuit Stewards	Nigel Day Senior Steward Dave James Treasurer Pam Howie Mike Cowling Vacancy Vacancy Vacancy		7
Other Presbyters & Deacons residing in the Circuit able and willing to serve	Rev Geoffrey Barnard Rev David Clowes Rev Margaret Hall Sister Irene Jolly Rev Alan Mimmack Rev Charles Nevin Rev Bob Richards		7
Secretary of Meeting (Acting)	Michael Cowling		1
Secretary of Local Preachers Meeting	Sylvia Cowling		1
Circuit Lay Employees	Sarah Hooks Lay Pastor Cassandra Jennings LayPastor	BG HG LM N StA BG HG LM N StA	2
Circuit Manse Steward	Ian Castledine		1
Circuit PropertySecretary	John Ream		1
Circuit Safeguarding Officer(s)	Judith Castledine Vacancy		2
Circuit Methodist Women in Britain President	Jo Richards		1
Circuit MHA Coordinator	Vacancy		1
Circuit Action for Children Coordinator	Terrie Baker		1
Worship Enabler(s)	Rev Louise Gough Sue Markall		2
Repto the District Council	Rev Sarah Parkin		1
Circuit & Synod Elected Repof the District Synod	Casssandra Jennings		1
Two representatives from the Local Preachers Meeting	Mary Langton Nick Harding		2
FROM LOCAL CHURCHES
Church Stewards	Angela Clowes Phemy Houghton Vacancy Derek Malpas Dudley Ashworth Vacancy Vacancy Vacancy Lynne Hodson Vacancy Margaret Radcliffe Julie Hassell	B BG CH C HG LM N StA StM S TC W	12

Church Treasurers	Claire Lee Mary Quaye Maurice Turnpenney Tony Blundell Peter Bayley Bob Thomson John Theakston Lilian Trimble Bob Alexander Vacancy Elizabeth Ainsworth Bill Deverell	B BG CH C HG LM N StA StM S TC W	12
Two representatives from each Church	Elaine Bates John Benvie Greg Davis Malcolm Cockill Joanne Scoltock Barbara Clark Jim Jones Vacancy John Harrison Marjorie Wilson Praveen Jayaprakasam Margaret Lloyd Vacancy Vacancy Irene Hammond Marilyn Snell Roberta Gerrard Margaret Wright Janet George Vacancy Vacancy Vacancy Chris Goddard Avril Tucker	B B BG BG CH CH C C HG HG LM LM N N StA StA StM StM S S TC TC W W	24
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