REGISTERED CHARITY NUMBER 1134354 ort of the Trustees for the Year ended 31 Au ust 2024 Bramhall and henshawe Clrcuit
BRAMHALL AND wYfHENSHAWE Clrcult TRUSTEE5' ANNUAL REPORT FOR THE YEAR ENDED 31 AU6usf2024 Introductlon The Circuit is part of the wider Methodist church and comprlses 11 churches acr05S the border between Greater Manchester and Cheshlre. The clrcult was formed in 2012 by the merging of the former Bramhall and Wythenshawe circuits. The clrcuit forms part of the Manchester and Stockport District, but, from September 2024, will be part of the North West England Distrlct. Whilst thls report concentrates on the flnanclal aspects of the clrcult's work, a fuller picture can be obtained by visiting the circuit website.. www.bramhallw Aims and organisation henshawemethodists.or We4re8 clrcwlt whose hlth Is: cebrIted Im wor5hlp commltted to splrftual 8rowth expressed In 5h4rtng the good news worked out wlth paople of all ages wlthln our£ommL4nitles TosethBr as a Clrcultwè- uvdertaketo PrDde QPPDrtunrfe5toworship fjod in 5Pirit and Intruth undeitaketa encour48e each other in ourloumey oldls¢lpleshlp are committed toservingethars ènd by sharing ourfaith enroura8ing other5 IntD di5cipIE5hip will 5eÈktowGrkwith rtIanS and churches ol other traditions to furtherthe work of thegospel. Revlew of the year The numbers of people using our churche5, for both worship and communlty activitles, have stlll not always recovered to pre-pandemic levels, This has generally led to a reduction in church income from both member's 8ivin8 and room rental5. However. as in 2022123, most of the churche5 have been able to continue the payment of their aeSSmentS to the circult. 3 of the churches have not been able to pay their full assessments. An examination of the finances of those churches has resulted in decisions being taken to write-off the amounts owing and to contlnue to allow them to forgo paying any assessment in 2023124. They are Invlted to make a donation in lieu if their funds permit. The 3 manses that were let durlng the year have brought In a good rental incorne,
The church buildlngs st Northenden and St Andrews have been brDU8ht under circuit control. The church at Northenden has ceased to be used for public worship and optlons for its hAture are belng examlned. The church at St Andrews is Still used for public worship but the congregation are unable to malntain the bulldlng elther flnanclally Dr with the appropriate human resources. As a result of these actlons, the notlonal value of the buildings has been included as income in the accounts.The normal operations of the circuit during the year resulted In a deficit whereexpendlture exteeded Income by £40.4k. The trustee5 reali5e that th15 not SU5talnable and remedial actions are being dlscussed. Income trends The circuit leadership commissioned a circuit review which 15, amongst other points, be looklng at the structure of the clrcult and the way that It Is flnanced. Thls revlew wlll be finalised durin8 2024125. In the interim each church that is paylng an assessment had the amount increased by 5% in 2023124 Ex endlture trends Stipend expenditure has increased each financial year in line wlth conference approved Increases. Lay salarles are 5ncreased in line with stipends except where the funding church cannot afford to. The number of ministerial staff reduced from 5 to 4 in 2021. Thls number wlll be revlewed, a5 part of the circuit review. 20% of expenditure is the Circuit contributlon to the District and Connexion, of which a significant part 15 Used to fund the work of the wlder Methodlst Church.
d bala As at 31 August 2024 the net current unrestricted assets of the Circuit were £354k. Of that sum, £135k has been deslgnated to provld& fund5 for grants to ¢lrcult churches 2nd speciflc circult projects. The balance of £219k gives approximetely 6 month5 cover for budgeted expendlture, Plans for 2024 25 Circuit fin2nclal plans for 2024125 were prepared on the basis that the stéffing levels were chan8ing to 4 full time ordalned staff and 2 lay staff. the lay staff contrlbute an average of 26 hours per week each, Whilst there wa5 a reduction to 3 ordalned staff during 2023/24, the number wlll increase back to the planned 4 In 2024/25. The stipend increase, as proposed to the Methodist Conference, and lay salary Increase. at the same rate, have been budgeted for, comblned with a 5% increase in council tax and utilitie5 costs. The budget plans for 2024125 were prepared and approved before the changes In employers Nl were introduced by the government. These increased costs apply to 5 months of the 2024125 year. A5 mentioned above, church assessments were declded by a bidding system. Thls wlll be revlewed during 2024125 as part of the proposed circuit review. The project with the Emmaus community at St Andrew's church Sn Wythenshawe has moved forward signlficantly. All Income and expendlture relating to Emmaus knd St Andrew's church is now belng handled through the circuit accounts. Bullding plans are belng worked on and wlll be progressed during the year. Northenden church Is no longer belng used for public worship All Income and expenditure is now being handled throu8h the Ircult, Plans for the future of the site are being disCU55ed.
Bramhall & Wythenshawe Circuit Trustee's Annual Report on Finance and Governance Basis of preparation and legal framework The financial $tatemon18 hav@ been prepared und8r the Gharitie8 Act 2011 in accordance wlth th6 2014 vèrsion of Accounllng and Rgportlng by Charities: Slalem8nt of Recommended Practice (SORPI applicable to ¢harities preparing their accounts in accordance wth FRS102 - the Charilles SORP IFRS1021 and taklng note of the Update Bullelln 1 Issued in 2016. Full Name of Charlty., The Bramhall and Wythenshawe Clrcult Registration CharSty Number: 1134354 Date of registration 16th February 2010 Main communication address Circuit administrator, Clrcuit Office, t/0 Cheadle Trinity church, Massie Street, Cheadle. SK8 IDU The members of the Br8mhall and Wythenshawe Methodist Circuit Fully membership 15 shown as Appendix A to this report. Clrcult mlnlsters and offlcers Active church mlnisters., Rev, lan Smart {Superlntendentl Rev. Sarah Parkin Rev. Dave Warnock Circuit Steward5 Mr Nigel Day1Seniorl Mrs Pam Howie Mr David James (Treasurer} Mlss Margaret Lloyd Mrs Judy Ream (from March 20241 Clrcult and church la workers durin the ear Mrs Catherlne Armstrong, Mrs Clare Byfield, Dr. Emma Coe, Mrs Susie Metcalfe, Mrs Jo Smith
Administrator: Mrs Jenny Manning Mr Davld James acted as the prlncipal officer overseeing the day to day financia I management and accounting for the circuit during the year. Auditor: McKellens, 11 Rlverview, The Embankment Business Parl<, Vale Road, Heaton Mersey& Stockport. SK4 3GN Investment Bankers.. Central Finance Board of the Methodist Church Trustees for Methodist Church Purpose5
BRAMHALL AND wYfHENSHAWE Circuit Alms 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 Che5hlre East and the Wyihenshawe area of the City of Manchester for the Methodist Church,, The purposes of the Methodist Church are and shall be deemed to have been since the Date of Unlon the advancement of: al The Chrlstlan falth In accordance wlth the doctrlnal standards and discipline of The Methodist Church; bl Any charitable purpose for the time being of any ConnexionaS, District, Circuit. local or other organisation of The Methodist Church,, cl Any charitable purpose for the time being of any society or institution subsidiary or anclllary to The Methodist Church. dl Any purpose for the time being of any charity being a charity subsidiary cr ancillary to The Methodist Church The organlsatlon and resourclng of regular publlc acts of worshlp open to members of the church and non members alike, Publlc Beheflt We confirm the trustees have had regard to the Charity Commission's guldance on public benefit. Structure, Governance and Management The governing document forthe circuit is the Deed of Union11932} and Methodist Church Act11976) Detailed governance arrangements are outlined withln the Constitutlonal Practiee and Disclpllne of the Methodist Church by order of the annual conference ICPDI. Day to day management of the circuit is undertaken by the Circuit Leadership team along with the Local Preachers meeting. Trustee Training A range of guidance produced by Methodist Connexion to support the effective runnlng of the circuit, specifically the leaf let The Role of a Trustee in The Methodlst Church, is given to all new Circuit meeting members as induction to their role as trustees,
Related Partles The Circuit is part of the Manchester and Stockport District Ithen from 1st September 2024, the North West England District) and is also accounta ble to the Methodlst Conference. The following Methodist Churches are Ilnked to the circult,. ILEP- Local Ecumenlcal Partnership) Bramhall Brownley Green Cheadle Trinity ILEPI Cheadle Hulme Christ Church Colshaw (LEP} (Closed for public worship during the year} St Mary's Handforth Heald Green Lawton Moor Styal Wllm51ow St Andrew's Wythenshawe ILEP - Local Ecumenical Partnership)
BRAMHALL AND ItvYfHENSHAWE Clrcult Risk Management The major risk5 have been identifled and recorded by the Circuit Steward5 With professlonal advice taken as required. There is a regular annual review process undertaken and recorded. Income and Expenditure is being monitored in total and is compared with the approved annual budget on a half yearly bas15 to detect trends as part of the r15k management process to avoid unforeseen calls on reserves. In partlcular, churches are still findlng that their recovery from the Covid pandemic, when measured in financial term5 and in numbers attending worship is mixed. As a result, 3 of the churches have had trouble meeting their assessment payments. The amounts owing have been written off and they are not belng charged an assessment for 2023124. Safeguardlng Svery person has o value and dignity whlch comes directlyfrom the creation of male ond female in God's own imuge ond likene55. Chri5tlan5 see thi5 Potential a5fulfilled by God's re- creation of us in Christ. Among other things this implies a duty to value all people as beoring the Image of God und therefore to protect them from hurm, 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 provlde a lovlng environment where there is informed vlgilance as to the dangers of abuse. We will carefully select and train all those wlth any responslblllty within the Church, in line with Safer Recruitment principles, including the use of criminal records disclosures and registration wlth the relevant vetting and barrlng 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 wll15eek to chal len8e any abuse of power, especially by anyone in a positlon of trust. We will seek to offer pastoral care and support, Including supervlslon and referral to the proper authorities, to any mernber of our church Communlty known to have offended agalnst a chlld, young person or vulnerable adult. In all these principles we will follow leglslation, guldance and recognised good practice
The Bramhall & Wythenshawe Cirtult commlts itself to ensurlng the Implementatlon of Connexional Safeguarding Policy,. government legislation, guidance and safe practice In the circuit and in the churches. The Bramhall & Wythenshawe Circuit commit5 itself to the provision of 5UPPOrt, advice and trainlng for lay and ordained people that will ensure people a re clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who mav be vulnerable. GDPR General Data Protection Regulation The Circuit and churches work to conform to the GDPR regulations. The Data Controller for the Circult and the churche5 are the Trustees for Methodlst Church Purposes ITMCP} Reserves Pollcy The Reserves Policy for the Circuit is to hold a minimum sum equivalent to 3 months, average expendlture. This should be suff icient 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 tho full Circuit Assessment from churches,
Circuit Meetin Constitution. Au ust 2024 Category Name Is) / Role Superlntendent Representlng Church W, Stm, S, TC, HG B,C,CH LM, 8G, StA Rev lan Smart Rev Sarah Parkln Rev Dave Wsrnock Presbyter & Deacons 5tatloned Rev l<athleen Loughlin Nigel Day Dave James Pam Howle Margaret Lloyd Judy Ream Vacuncy Vacuncy Authorised Presbyter Senior Steward Treasurer Circult Stewards Rev Geoffrey Barnard Rev David Clowes Rev Margaret Hall Sister Irene Jolly Rev Alan Mlmmack Rev Charles Nevin Rev Bob Richards Nigel Day Bob Bartlndale Margaret Lloyd John Ream Judith Castledlne Vocancy Jo Richards Vucancy Terrle Baker Sue Markall Rev Sarah Parkin Vocun(.'y Mary Langton Nick Harding other Presbyters & Deacons residlng In the Circult able and willing to serve Secretary of Meeting Secretary of Local Preachers Meetlng Circuit Manse Steward Circuit Property Secretary Circuit Safeguarding Officer{sl Circuit Methodist Women in Britaln President Circuit MHA Coordinator Circuit Action for Children Coordlnator Worship Enablerlsl Rep to the District Council Circuit & Synod Elected Rep of the District Sy Two representatives from the Local Preachers Meeting FROM LOCAL CHURCHES Carole Lomax Phemy Houghton Margaret Parker Derek Malpas Vacuncy Praveen Jayaprakasam Vacancy Lynne Hodson Vaconcy BG CH HG LM StA Stm Church Stewards
Tony Woodside Julie Ha5sell Claire Lee Mary Quaye Maurice Turnpenney Tony Blundell Nlgel Neary Bob Thomson Llllan Trlmble Teki Chan Liz Spinks Elizabeth Ainsworth lan Kennedv BG CH HG LM StA Stm Church Treasurers TC Elaine Bates John Benvie Greg Davis Malcolm Cocklll Wendy Turner Margaret Pattie Jim Jones Vrjcancy John Harrison MarJorle Wllson Nadine Ibe Margaret Lloyd Irene Hammond Marilyn Snell Roberta Gerrard Vucunry Janet GeorEe Vacuncy Va¢uncy Vacuncy Heather Coward Avril Tucker BG BG CH CH HG HG LM LM StA StA Stm Stm Two representatives from each Church TC TC
Statement of trustees, responsibilities The trustees are responsible for preparlng the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the State of affairs of the charity and of the incoming resources and application of resources, including its income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to: select 5Ultable accounting policies and apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply wlth the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the coristitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable step5 forthe prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrtty of the corporate and financlal information included on the charity's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Disclosure of information to auditor Each trustee ha5 taken step5 that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware. The annual report was approved b the trustees of the charity on and signed its behalf bv: {Y7Jt.. 2oar... Trustee
Name of Circuit. .Bramhall & Wythenshawe..................-.. No. 19115 Declarations and Scrutiny I confim that these accruals-based accounts for the year to 31 August 2024 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 . 17 06 Name and address of treasurer . f.E(+M.46.Ll......................................... PostCode..s'k7 IL.LJ.. Presentation to the Circuit meeting I confirm that the annual report and accounts for the yea to the Circuit meeting held on.. 17th June 2025 nded 31 August 2024 were presented Signature of the Chair of the meeting: Name of the Chair of the meeting: Rev. lan Smart
Bramhall & Wythenshawe Circuit Independent Audltor's Report to the Trustses of the Bramhall & Wythenshawe Circuit Oplnlon We have audited the financial statements of th& Bramhall & WyLhenshawe Circuit {the 'charity') for the year end&d 31 August 2024, which compri88 Ihg Stat8m&nt of Financial Activity, Balance Sheet, Statement of Cash Flows and Notes to the Financial Statements, inoluding a summary of slgnific8nt accounting polic16s. The financial reporting framework that has been applied in their preparation is applicable law and Unlt8d Kingdom Accounting Standards comprising Charities SORP- FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting PractlGe) as amended by the requirements of Methodist Conference. In our opinion the financial statements.. give a true and fair view of the stat6 of th6 charlty's affairs as at 31 August 2024 and of ils income and expendlture for the year then 8nded,' have been properly prepared In accordance with United Kingdom Generally Accepted Accountlng Practice,. and have been prepared in accordance with the requirements of th8 Charities Act 2011. Basis for opinion We conduct8d our audit In accordance with Internslional Standards on Audlling {UK) (ISAS (UK)) an applicable law. Our responsibilities under those Standards are further described in the Auditorfs responsibillties for the audit of the flnancial statements section of our report. We are independent of the charity in accordance with the ethical reqLJirement8 that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirement8. We believe thal the audlt evidence we have obtained is suff icient and appropriate to provide a basis for our opinion. Conclusions relatlng to golng concern In auditing fhe financial statemenls, we have concluded thatthe trustees, use of the going concern basis of accDunting in the prepar8tlon of the financial slat8ments is appropriate. Based on the work we have performed, we hove not Identified any material uncertainties relating to events or CDnditions that, individually or collectively, may cast significant doubt on the charity's ability to CDntlnue as a going concern for a periDd of at least twelve months from when the original financial statements were authorised for issue, Our responsibilitiBS and the responsibilities of th8 trustees with respect to going concern are described In the relevant sections of this rgport. other information The other information comprises the information included in the Trustees. Report, other than the flnancial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report. we do not express any form of assurance conclusion thereon. In connectlon with our audit of the f inancial statements, our responslbility Is to read the other information and, in dolng so. consider whether the other information is materially Inconsistent with the flnancial statements or our knowledge obtained in the audit or otherwise appears to be materlally mlsstated. If we identify such material Inconsistencies or apparent material misstatemenls, we are required to determlne whether there is a material misstatement In the flnanclal statements or a material misstatemenl of the other information. If, based on the work we have performed, we conclude Ihat there 18 a materlal misstatemont of this other information, we are required to reporl that fact. We have nothing lo report in this regard.
Bramhall & Wythenshawe Circuit Independent Auditorfs Report to the Trustees of the Bramhall & Wythenshawe Circuit Opinion on othor matter prescrlbed by the Charities Act 2011 In our opinion, based on the work undertaken In the course of the audlt.. the Information given in the Trustees, Report for the financial year for which tho finan¢lal statements are prepared Is consistent with the financial statements., and th@ Trustees. R8port has been prepared in accordance with applicable legal requlrements. Matters on whlch we are requirèd to report by exception In the Ilght of our knowledge and understanding of the charity and its environment obtained in the course of the audlt, we have not identrfied material misstatements in the Trustees, Rèport, W8 have nothing to report in respect of the following matters where the Charities Act 2011 requlres us to report to you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not béen received from branches not visited by us,. or the financial statements are not in agr8ement with the accounting r8cords and returns,. or certain disclosures of Trustees, Remuneration specifled by law are not made. or we have not received all the information and 8xplanations we requlra for our audit., or the trustees were not entitSed to prepare the financial statements in accordance wlth the small companies regime and take advantage of the small companies, exemptlons in preparing the Trustees, Report, Responsibilities of trustees As explain8d more fully in lh& Stal8m8nt of Trust88s' Responsibilities Is8t out on page 81, the trustees are responsible for the preparation of the financial statem8nts and for being satisfi8d that they give a tru8 and fair view, and for such internal control as the truste8s determine is n8cessary to enable th8 preparation of financial statements that are free from material misstatement. wheth8r due to fraud or error. In preparing the financlal statements, the trustees are responsible for assessing the c.haritls ability to continue as a going concern, discloslng, as applicable, matlors related to going conrn and using the going concern basis of accounting unless the Irustees either intend to liquidate the charity or to cease operations, or have no reallstic alternatlve but to do so, Auditor's responsibilltles for the audlt of the flnanclal statements Our objectives are to obtain reasonable assurance about whether the financlal statements as a whole 8re free from material misstatement, whether due tD fraud or em)r, and to issue an auditor's report that includes our opinion, Reasonable assurance is a high level of assurance, but is not a guarantee fhat an audit conducted in accordance with ISAS (UK) will always detect a material misstatementwhen it exists. Misstatements can arise from fraud or error and ar6 considered material if, individually or IN the aggregafe, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Bramhall & Wythenshawe Circuit Independent Audltor's Report to the Trustees of the Bramhall & Wythenshawe Circuit Our approach to identifying and assessing the risks of material misstatement in respect of Irregularltles, including fraud and non-compliance with laws and regulations, was as follows.. the engagement partner ensured that the engagement team collectively had the approprlate competence, capabilities and skllls to identify or recognise non-compliance wlth appllcable laws and regulations., * we idgntified thg laws and regulations applicable to Ihe charlty through dlscussions with trustees and other management, and from our knowledge and experience of the oharlty sector., • we focused on speclfic laws and regulations which we consldered may have a direct material effect on the financial statements or the operations of the charlty, Including the Charities Acl 2011, taxation l&gislation and data protection, antl-bribery, employment, environmental and health and safety 18gislation' we assessed the extent of compliance with the law5 and regulallons identlfled above through making enquiries of management and inspectlng legal correspondence., and that identrfied laws and regulaflons were communicated within the audll team regularly and the team remalned alert to Instances of non-compliance throughout the audit, We assessed the susceptibility of the charity's financial statements to material misstatem8nt, including obtaining an understanding of how fraud might occur, by: maklng enquiries of management as tD where they consldered there wa8 SLJsceptibility to fraud, their knowledge of actual, suspected and alleged fraud, considerlng the internal controls In place to mitigate ri8k8 of fraud and non.compliance with laws and regulations,. and understanding the design of the charIt8 remuneration Policies. To address the rlsk of fraud thrDugh management bias and ov&rrid8 of controls, we= performed analyiical procedures to identify and unusual or unexpected r8lalionships.' tested journal entries to identify unusual trans8Ctions- assessed whether judgements and assumptions made in determining accounting pstimates set were indicative of potential bias. and investigated th@ rationale bahind signfficant or unusual transacfions. In r@sponse to the risk of irregularities and non-compliance with laws and regulatlons, we designed procedures which included, but not limited to.. agreeing financial statement disclosures to underlying supporting documentalion. reading the minutes of meetings of those charged with governance. enquiring of management as to actual and potential litigatlon and claims., and reviewing correspondence with HMRC, relevant regulators and the charitys legal advisors. A further descrlption of our responsibilities is available on the Flnancial RepDrling Council's w@bsite at.. www.frc.org,uklauditor8responsib51ities. This descriptlon forms parl Df our auditor's report.
Bramhall & Wythenshawe Clrcult Independent Auditor's Report to the Trustees of the Bramhall & Wythenshawe Circuit Use of our report This reporl is made solely to the trustees. as a body, in accordanc8 Wlth the Charities Act 2011. Our audit work has been undertaken so that we might state to the trustees those matters we are required to state to Ih8m in an auditor's report and for no other purpose. To the fullest extent permitlsd by law, we do not accept or assume responsibility to anyone other than the charity and tho charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Paul Roper (Senior Statutory Auditor) McKellens Ltd 11 Riverview The Embankment Business Park V818 Road Heaton Mersey Stockport SK4 3GN th 27 June 2025
Name of Circuit Bramhall & Wythenshawe Clrcult No 19115 Statement of Financial Activitles (SOFA) for the year ended 31 August 2024 Not95 to Clr¢ult Mod?1 Designated Iha General Fund Trust Funds accounts IUnrestrl¢ted) {Unr6strlctod) {unrbstrlctèd} Restrlcted Endowment Funds Funds Total 2023.24 Income 1 Donations and lega¢5 2 Income from monetary Investmgnts 3 Income from investment proporties 4 A888ssm6nts on Churches S Capltal Recelpts 6 Grants rec6iv8d 7 Other charltablo Income 8 Totsl in¢ome 1,337 6.973 25,750 284,332 4,404,06a 2,133 3,470 15,290 25,750 284,332 4,404,711 3,500 89,466 4,826.519 8,317 5&11 643 3,500 89,466 4811,926 8,960 5,633 Expendlture 9 Grants and donation5 10 Salarles and assoclatad costs 11 Property maintenance 12 COnneOnal ass8ssm8nt & model tru8t18Vy 13 District Asse88ment & Levy 14 Depreciation 15 Offlce expenses 16 Other outgoing5 17 Total charitablg oxp8nditurg 18 Gainsl{losses) on monetary investments 19 Gainsl{105sgs) on investment propertles 20 Net Incom8llexpendlture) 21 Transfers between funds 22 Other galnsl(Ios8eg) 23 Net movement In funds 24 Total funds brought forward 25 Total funds carried forward 10 181,272 125,287 181,272 125,287 11,399 89,712 6,717 47,821 462,208 42,868 451,353 4,955 4,955 5,900 4,360,573 3,060 678 4,364311 12 -581,080 3,783,231 2,575.754 6,358,985 3,778,893 2,356,808 6,135,700 1,902 1.758 134,826 136,$84 678 86.023 678
Name of Circuit Bramhall & Wythenshawe Clrcull No 19115 statement of Financial Activitles (SOFA) for the year ended 31 August 2023 Notes to Clrcult Model Designated the General Fund Tm$t Funds account8 (Unre$tri¢ted) {Unrestrf¢todl {unrestrlctèd) Rèstricted Endowment Fund8 Funds Total 202243 Income 1 Donalions and legaci88 2 Income from monetary Investments 3 Income from investrnent properties 4 Assessments on Churches 5 Caplial Receipts 6 Grants rec8ived 7 Other charitable In¢ome 8 Total inGome 24,000 8,369 42,227 328,367 3,&03 321,867 95,716 498.679 487,313 11,366 Expendlture 9 Grants and donaliong 10 Salarlgs and assoclalèd ¢osts 11 Property maintenance 12 Connexlon21 assessm&nt & model trust18Vy 13 District Assessment & Levy 14 Depreciation 15 OffSce expenses 16 Other outgoing8 17 Total charitablo expondituro 18 Gainslllosses} on monetary investments 19 Gainsl{losses) on Investment propartles 20 Net Incomel(expendlturel 21 Transfors beiweon funds 22 Other gainslllosses} 23 Net movement in funds 24 Total funds brought forward 25 Totsl funds carrled forward 12,445 219,690 30,598 5,159 88,637 4,466 103.760 484,754 103,760 447,151 5,159 12,445 40,162 6,208 .12,445 33,924 40,162 2,316,64 2,356,808 6,208 -12,445 147,271 134,826 33,924 2,541,830 2,575,7S4 84,121
Name of Cir¢ull Bramhall & Wyth8nshawe ClrcuSt No 19115 Balance Sheet as at 31 August 2024 General Fund IUi)rostrietÈdl Clrcull Thmodel Trusts D&slgnat•d Funds IUnr8gtrlctedl Rostrlcte Funds En<loWMit Funds Totals 202W24 Tofa15 202212J Nul•stothq Accounts d A55ets Circuit chwches. Manges & E In¥£slmEnt properile8 Inv£stmEnls 14 15 5.431,706 58t.84f 5,431.706 SB1,e41 4250,203 Tofalfixeda5sets e.013,547 8,011547 12SO,203 CrntA$set8 DEbtois Loans hy the Circuit Investmen1$ ry1h TMCP Centrpl nenCe BDard D8pD8rt5 Cashat Èank and in harKI Total cutttaS5815 16 31,001 31.001 18,992 8S,023 75,984 60.0(X) 600 13684 181007 187.994 23.163 354.1 158,M7 128,836 20.276 327.051 71,994 21,885 30,UO 678 8&023 678 Currfjrtll3bNltle$ ¢redtor$ Idu&in er 1 y&arl Granls a&*7[hin 202&24 ro ¢urrentli•bhllle& N6tcurrentassals41•bililie& 17 8.727 8.727 1,50 8,727 122,1S3 727 945.438 1,50fs 325,551 8&.023 136.tm 6715 rotsl48setslesg currentirabllléi 6,135,700 88.023 671 986 2,076,T64 iongterm Ilabillties due •fter mote than one year) Grants ptygNe after2023-24 L03fFS lothecircult Netasstts 8,13Q700 86.023 136, Jf84 678 6,3S8,986 2A75.754 FndS otthe Clr¢uli Gener4 Fu Are£tr) Cirthit Model TrustFund Iunresliictedl D&&gnaled Fund8 (Unresliilltedl TolafUnreslrkleGIFunrfs Restrlcterl FuTKIs Endowmgrrt Fund5 Q135.700 6.135,700 86.023 136,584 6,36B,307 2,348,808 84,121 134.826 2,S76,764 86,023 13e,Se4 rotsl Funds 6,135,700 86,023 136,$84 678 6,368,986 2,575.754 Signed Circuit Treasurer
Name of Clrcuit Bramhall & Wythenshawa Circuit Ni 19115 Cash flow statement for the year ended 31 August 2024 2024 2023 statement of ¢a5h flows Note Cash from operating activitie$ Net cash used In operatlng activities -25,935 -3.704 Cash flows from Investlng actlvltles Dividends,interest and rents from investments Proceeds from the sale of property,plant and equipment Purchase of property,plant and equlpment Purthase of intangible assets ProGeeds from the sale of itbvestments Purchase of Investments Other 41,040 50,596 Net cash provided by Investlng activlties 41,040 50,596 Cash flows from flnanclng actlvltles New borrowing Repayments of borrowing Net cash used In flnanclng actlvltlés Change In cash and cash equlvalents In the reportlng perlod Cash and cash equivalents at the beginning of the reporting period Cash and cash equlvalents at the end of the reporting perlod 15,105 46,892 308,059 261,167 323,164 308,059 2024 2023 Reconclllatlon of net Income to net cash flow from operating activities Net income for the reporting period l as per statement of financlal activltlesl Adjustments for: Capital receipt of churchlesl transferred in Impalrment of propertyvalue Depreciation and amortisation charges Profit on the sale of fixed asset5 Loss on the sale of flxed assets Galns on investments Dividends, interest and rents from investrnents Decrease/lincreasel in stocks lincreasel/decrease in debtors increa5e/ldecreasel in creditors 3.783,231 33,924 -4,344,424 581,080 41,040 -50,596 -12,009 7,227 15,965 -2,997 Net cash used in operating activities -25,935 -3,704 2024 2023 Analysls of cash and cash equlvalent Cash in hand Short term deposlt Iless than 3 months) Total cash and cash equivalents 323,164 308,059 323,164 308,059
Bramhall & Wythenshawe Circult Notes to the Accounts l Basls of accountlng The flllanclal statements have been prepared under the Charities Act 2011 In accordance with the 2014 version of Accountin8 and Reporting by CharltiÈs.' Statement of Rècommended Prartl¢e ISORPI applirablé to charitles prep8rlng thelr accounts In accordance wlth FRS102~the Charfties SORP IFRS1021 and taklng note of the update Bulletln 115sued In 2016. 2 Funds The funds held constitute: General Funds held for any purpose of the Cir¢ultwhlch are Unrestricted. The Circult Model Trust Fund has wide purposes deflned in Standing Orders and is categorlsed as unre5trlcted. Desl8nated funds are where fund5 have been allocated for a speclfic purpose but are categorised as unrestricted so thelr use can be changed. Reslritted funds which arE held for a narrower purpose There are also the following Endowment funds a5 listed. Detai15 of each material fund are disclosed in the final n¢tÈ to these accounts, Any funds may be represented by more than just cash. 3 Aecountlng pollcles Basis These a¢courLts 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 financlal PDSition and attlvltlès. Income Recognition Intome15 Included in the 5tstemènt of Flnancial Activitle5 ISOFAI when the Clrcult beeom2s entltled to the rèsources, ènd the truste are reasonably certain they wlll receive the resour$. and the monetary value can be measured with sufficient reli4bllity. Resources Expended This 55 wognised when a liability is incurred, or a constructive obligation arises, that results in the payment being ¥navoidab5è, Llabilities are recognlsed as soon as an outflow of economic benefit Is considered more likely than not under the legal or constructlve obllgatlon commlttlng the Clrcult to pay out resources. Grants Grants made by the Circuit from its own fund5 are recogni5ed in full at the time of agreement or when the Circult atcepts that there Is a legal or operational obligation to make the payment. When the grant is recurrent gver more than one year th¢ balance payable (J) future years 15 treated a5 a provlslon forfuture CDmmltments the Balance Sheet agalnst the approprlate fund, the provlslon belng released in future years as Instalments are paid in accordance with the ori8inally agreed term5. Pensions The accounts Include costs relatlng to penslon contrlbutions for th& ye?r of £29,836 on behalf of employees. Two scheme5 were contributed to.. payments of £6,401 to a defined contrlbutlon scheme for layworl(ers and £23,435 to the Methodist Ministers Pension Scheme IMMP51, a defined benefit scheme for rninisters.
Bramhall & Wythenshawe Clrcult Forthe deflned cor)trlbution scheme, the charlty has no Ilablllty beyond maklng Ils contrlbutlons and paylng across the deduction5 forthe employee'5 contributions. rhe MMPS should be aecounted for as a group plan as all the partlclpatlng employers, namely the Clrcults and Council, are under the common control of the Conference. Because it is part of a TnuItI-employer scheme and thp informatlon spetlflc to thls tharlty Is not available, the payments have also been accounted for as a deflned contrlbutlon scheme In actordance wTth the Charltles SORP, At the last triennlal valuatlon 31 August 2023, the Methodist Ministers Pension Scheme wa5 in surplus by £33.7m. At the prevlous trlennlal valuatlon at 31 August 2020, the scheme had been in defSck and The Methodist Councll agreed a recovery plan and long term fundlng obleetlve for the Scheme In Aprll 2022. In Ilght of the surplus revealed at the latest valuation, a recoveiy plan is not requlred. VAT Slnce the Circult is not VAT registered, all Input VAT Is charged with the expenses to which it refers. Tangible fixed assets for use by the Clrcult These are capitali5ed if they Can be used lor more than one year. and individually c05t at least £1,000, The propertie5 are shown in the accounts at cost or, where cost 15 not known. at'Deemed C05t'. The land component Is rjot glvèn as a sÈparate 3mount. Guldance Issuèd by the Methodlst Church In October 2019 'Accountlngfor Tangible F5xed Assets" ststes that Deemed Cost Is the Insured value at 1st September 2015. No depreciatlon is provided on the buildings because the trustees consider the current residual fair value of thè manse bulldlngs lon the 8SSUMPtlon that they had reached the end of Its us2ful economlc Ilfe b¥the year. endl to be not less than thelr current value. Any depreclatlon Would not be materfal. The properties have been reviewed for impairment. Investment Properties From time to time, propertles underthe managing trusteeship of the Clrcuit are not requlred fur use by the Clr¢ult or wlder Methodist Church and are rented on the open Market. Where this is the case, the property would be Included In the accounts as an Investment property, Investments Investments are valued in the balance Sheet at markot value 8t the year end. Inve5tmeDt Income15 Included in the 8Ctounts when recelvable and any galns or losses on revaluatlon at the year end are shown In the SOFA. Debtors and Prepayments The Debtors items relate to.. The payment of the September stipends in August. Adjustmentto salary payments due from Oasls Wythenshawe, where the circult pays thè total salary of th£ lay work£rlCAP Debt Centre manager who is employed by both organisatlons. Creditors Creditor5 Items relate to the audit fee12023: Independent Examinatlon feel.
Bramhall & Wythenshawe Clrwlt ¢aeneral Fund IUnrestrl¢tedl Clreult Model )e51gnatsd Trust Fund Funds IUnr¢$trlcttdl Iunr8$irlrtèdl 2024 Tolal 2023 Totrl Donatlons and le8aclo$ In¢ludlrg grants Restrlcted Endowment General donatlons Grants The Blg Fead Transfer of Northenden Methodlst Church Transfer Df 5t Andrews Methodlst Church Legacies Total 737 737 3,50D 2,139 24,000 3,500 2,133 737 S,631 6,370 24,000 General Fund IUnrestrlrt*dl Clrcult Modèl Doslgnatsd TrLE5t Fund Fund5 IUnrestrlrtÈdl IUnre5trfJttedl Restricted Endowment 2024 Totsl 2023 T¢tal 5. Charitsble actlvltles- o¢her Church asse55ments Rental of Man5e5 Recharge ol salaries and other c05t5 to churches St Andrews ehurch actmtles and rental income Tr8nsfer of church properties into arcuit Transfer of church ban1( accounts into Circuit Tot41 284,332 15,350 87,985 61,8S6 4,344,424 59,644 485Y.591 284.332 15,350 87,985 61.856 4,344,424 GD,287 0 4.854234 466,310 328,367 42,227 95,716 643 643 General Fund Iunre5trfctÈdl Circult Model De51gnated YNst Fund Funds Iunrestrfthdl IUnresfrl¢tedl Reslrlrted EndDwmeTrt 2024 Total 6, Oth?rtradlng actlvltles 2023 Totsl LettinE5 Iproperty namel- I Lettlngs (property narnel- 2 Lettings (Property namel- 3 Lettlngs IPrDperty namÈl- 4 Mlscellaneous I MISlIaneOuS 2 MlsollanÉous 3 Mlscellaneous 4 Total General Furtd Ivnrestrlctedl Circuit Model Designated Trust Fund Funds IUnrestrl¢tedl Iunrestrlttedl 7. Invegtment Income Re5trfcted Endowment 2024 Total 2023 Total Centr81 Flnance board TMCP Model Trust Fund Rental of Manses Rental Df Nurthenden Church property Oth&r Total 6,939 6,939 8,351 18,000 7,750 3,503 4,866 8,351 18,000 7,750 32,689 8,351 41,040 8,369
Bramhall & Wythenshawe Circult 8. Payment to Trustees Payments made to trustees for additional services provided to the Clrcult by agreement wlth the Circuit This year Last year Number of trustees who were pald expense5 Nature of the expenses There were no payments made to trustees for additiona I services provlded to the Clrcult by agreement with the Circuit Meetlng. These flgure5 alsc exclude stipends and costs paid on behalf of the Circuit by trustees and reimbursed. Totsl amount paid 9. Fees for examination or audlt of the accounts Independent examiner's or audito rs, fees for reporting on the accounts Other fees leg: advice, accountancy 3,900 1,500 10. Paid employees Staff Costs paid during the year were: Gross wages, salaries and benefits in klnd 136,961 165,566 Employees National Insurance costs 12,471 14,967 Penslon costs 26,150 32,861 Ministerial travel/phone 5,137 5,665 Lay staff travel/phone 553 631 Total staff costs 181,272 219,690 Average number of staff employed during the year were: Ministers Lay staff worklng for the Circuit Total
Bramhall & Wythenshawe Clrcult 10. Pald employees Icontlnuedl These flgures represent the mlnisterlal staff working in the circuit who are employed by The Methodist Church centrally and lay staff employed dlrectly by the Circult. No employee earned £60,000 per annum or more. 11. Capltal recelpts Capltal recelpts Includes £1,251,080 belng the Deemed Cost of the Northenden Methodist Church properlies which came under the managing trusteeship of the Circuit during the year. Also included is £3,093,344 being the Deemed cost of St Andrews Church. £59,644 relates to the bank balances of the churche5 transferred into the Circuit, 12. Other gains/(105ses1 Other gains/llossesl relates to i mpairment5 in value that have been recognised in respect of the Northenden Methodist Church properties {see note 141. 13. St Andrew5 Church: basls of preparing accounts The Circuit has taken on the responsibility of managing St Andrews church and the actlvities of thls church now form part of the Circult's account5, In the year ended 31 August 2023, the accounts for St Andrews were prepared on a receipts and payments basis however. The Circuit's accounts are prepared on an accruals bas15. Thls has resulted in an additlonal £4,523 of income and £1,382 of cost5 being included in these accounts,
Bramhall & Wythensha Clrcu 14 Tangibl8 Fixed Assets Cost or valuatlon oth4rfflxed a55et$ Includlng motorvehScles Paym?rts on ac¢ount and asset$ under construcilon Re51dentlal Lènd other bulldln8S Flxtuyes. Iiitings and equipmoni ciher Land Mans Total Balance brought forward 2,250,203 2,250,203 Addttions 4,344,424 4,344,424 Revaluatlons l+l-I Impalrrnent l-l -581,080 .581,080 Disposals l-l TrEnsfers° 1+1.) -221,841 -360.000 -581,841 Balance carrled forward 2.028,362 3,403,344 5,431,706 AfGumulated depreciatlon Balance brought forward Deprecl8tlon charge for ear Revaluatlons l+l-I DispDsals l-l Transfrrs'1+1.I lance carrled forward Net bookvalue Broughtforvlard rrled forward 2,250,203 2,028,352 2.250,203 5,431,706 3,403,344 The Manses are Included In the Balance sheet at either cost or Deemed Cost and the breakdown Is as follows.. 2024 925,000 1,102,362 2 028 362 2023 925,000 1,325,203 2 250 203 Manses held at cost Manses held at Deemed C05t Included In tsnglble flxed assets are 6 manses12023', 71. One of the manses Is a leasehold building and the other5 are freehold. One manse has been transferred out of tanglble flxed assets and reclasslfled as an Investment property. Two churches have come under the managlng trusteeshlp of the Circuit thi5 year. These were transferred into the Cir¢ult's accounts at Deemed Cost. A valuatlon of the Northenden Methodlst Church property was carried out in December 2023 and an Impalrment reco8nlsed to reflect this valuatlon. The Northenden Methodlst Church property includes an office bulldlng whlch has been transferred out of tanglble fixed aS5Éts and recla55ifled a5 an investment property. The deemed cost as adjusted of each property at the balance sheet date is,, St Andrew5, Wythenshawe Northenden 3,093,344 310,000 3,403,344
Bramhall & Wythen5hwe 15, Invg$tm¥nt propertles lThere are a Other f¥•d assets lThcludln8 motorvelil¢les Rejldentlal Land Other buildlngs Flxtures. flttings and equlpment P3ymerrts gn account and a$5ets under con$tru¢ilo Other Lanil mansès) an5e5 Totsl Balance brou8ht forward Addltlon5 Revaluatlons l+/.) Impairment l.) DIspDsals l_l Tr4n5fers ' l.p/-I 221,841 360.000 581,S41 Balance carrted forord 221,841 360,000 581,841 During the ye8r a manse wa5 trdnsferred out of tsnglble flyed a55ets and reclassified a5 an illve5trnent property. Includéd In 'other buildlng5' is an office buildlnE included in the Northenden Methodlst Church property whlch has bèèn reclassfled as an Investment property during the ye2r.
Bramhall & Wythenshawe Circuit 16. Analysls of current assèts Debtors and prepayments Pre paid assessments Accrued income Thls year Last year Other debtors Total debtors and prepayments 31,001 18,992 31,ODI 18,992 Analysis of cash at bank Bank balance held in current accounts 23,163 20,276 Bank balance held In CFB 137,994 128,836 Bank balance held in TMCP 162,007 158,947 Total Cash and Bank 323,164 308,059 17. Aftalysls of current Ilabllltles and long term creditors Tr2de Credltorg Other Credltors Total Current Liabilitie5 3,900 4,827 8.727 1,500 1,500 18. Capital Commitments and ContInnt Llabllitles At the 315t August 2024 the Circuit has no capital commitments. No Contingent liabilities were identified at 31st August 2024.
Bramhall & Wythenshawe 19, Detallèd aftalysts of Indivlduol fund movoments Unr25trlrted Fund5 Unestrlcted Fun Name OnIng balance 2,356,808 Income Expendlture Transfers Closin8 Balance 6,135,700 Purpose of the fund General 4,811,926 1,032,433 4DO arcult Model Trust 81962 8,960 5,900 86,023 76834 Designated - Grènt5 fund 134,826 134,826 To provlde 8rant5 toward5 approved tlrculi and church projects Desi8nated- Mental Heèlth fund Designated Refugee Support fund 358 358 To provide awareness and tralnlng oFmental health problems 800 To provide supportto Telugees l)e518nated - the Blg Feed 6CtI 600 FoDd Initlaove run atst Andrews Tota15 2,575,754 4,820,886 1,038,333 6,358,307 Restrlrted Fund$ Re5trlrted Fund Name Opening balance Intome ExpendSture Trnn5fers Closln8 Balan¢è Purpose ol the fun Café The Big Fe&d 3,500 2,133 3.500 1,455 For improvemen13 to the cafe Food initiative run at 5t Andrews 678 Totals 5,633 4,955 678 Total tunds 2,575,754 4,826&19 I,D43.288 6,a58.985 Comp4rallv¢ an&lysls of restrlcled and dèslgnalad funds 2022123 Opening Balance 2,316,646 Une5tri¢ted Fund Name Income Exp?ndlture Trar5fèrs Closln8 Balanea 2,356,808 Purpose of th? fund General 487,313 447,151 Clrcult Model Trust 76,755 11,366 5.159 82,962 76834 Deslgnated. Grants fund 147,271 12,445 134,826 To providÈ grant5 toward5 approved circuit and church projects Designated- Mental Health fund 358 358 To provlde awareness and tralning of mental health problem5 Deslgnated- Refu8ee Support fund 800 800 To provlde supportto reluge&s Totals 2,541,830 498,679 464,755 2,575,754 Reslrlcttd Funds Aestrlcted Fund Name Openlng Balance Income Expendlture Transfers Clasln8 Balance Purpose ol the fund Totals Total funtls 2,54L830 498,679 464,755 1575,754
Bramhall & Wyihanshawe r¢ult 20. Analysis of net assets betwèÈn funds Clr¢ult Modèl Trust Iunrtsstrictedl 31-Do¢.24 Goneral Fund IUnre$trl¢tsdl D•slgnalod Funds Iunrestrfclodl Restrfcfgfl Funds Totil Tangibl8 fix8d 8858t5 Flxed assgt inv&stm9llts Curront as8gt8 Current Ilabilities Long terTll liabllili95 Total nèt a$sè19 5,431,706 681,841 130,880 -8,727 5,431,706 581,841 354,165 -8,727 86,023 136,584 678 ,135,7QO 88,023 136,584 678 6,8,985 Clrcult Modol Trust IUnr8Strlctedl S1c.23 G#n•ral Fund IUnTestrlGtedl Dotslgnatbd Funds Iunrestrlctedl Restrlcted Fund$ Total Tangible fixed assets Fix8d asset Invoslments Currènt &8sè1s Current Ilab51itig8 Long 19rrn liabilitie8 Total net 8880ts 2,250,203 2,250,203 87,628 20,276 -fj,50Q 2,8,807 84,121 134,826 306,775 20,276 -1,500 2,575.754 84.121 134.826