REGISTERED CHARITh NUMBER 1134354 Report of the Trusteos for tho Year ènded 31 August 2025 Bramhall and Wythenshawe Circult
BRAMHALL AND VVYTHENSHAWE CIRCUIT ANNUAL REPORT OF TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Introduction The circuit is part of the wider Methodist Church and cmpriseS 10 churches located in the southem area of Greater Manchester and East Cheshire. The circuit was formed in 2012 by the merging of the former Bramhall and Wythenshawe circuits. The circuit is part of the North West England District. This reporl concentratas on the financial asp6¢ts of thè work of the circuÉt. Mor6 information genarally about the work and activity of tha circuit can be obtained by ViSTting th8 circuit W8bsit8-. www.bramhallwythenshawemethodists.org.uk Aims and Organization We are a orGuit whose faith is.. celebrated in worship committed to spiritual growth expressed in sharing the good news worked out with people of all ages vthin our communitros Together as a Circuit we: undertake to prowde opwrtunities to worship God in spirit and in truth undortake to ancourage each other in our joumey of discipleship are ¢ommitted to s&Nng oth&rs and by sharing our faith 8ncouraging others into disGipleship will seek to work wth Christians and churthes of other tradttions to further the work of the gospal.
Roviow of the year Once again, from a purely financial point of view, rf( has been another challenging year. This was a reflection of the fact that the number of people using our chuhe8, for both worship and community activities, has still to return to pre-pandemic leve15. There ¢ontinues to b8 less income from the prime sources of congregational giving and the hlre of rooms and use of church property. The normal operations of the circuit during the year resulted in a deficit where exp8nditur8 exc88d8d incom8 by £18.599. Tho Trust8es recognise that whilst it will aayS be the aim and mission of the Church to make more followers of Jesus Christ, for the purposes of financial management and planning it is unwise to assume that there wll be a retum to such levels. The individual Ghurches continued to pay what is asked of them by way of th6 Circuit Assessment, but this remained at the same level as in the previous year in recognition of the financial challenges fad by the individual Churches. The ¢hur¢h buildings at North8nden and St Andrews were brought under circuit control during the previous year. St Andrews is still used for public worship and there have been a number of initiatives which have led to greater activity and an increase income. The church at Northenden had aSed to be used for public worship but consideration of the options for its future has bean delayed because of the need to first address Ihe use and occupation of part of tha pr&mis6s by the National Autistic Society (NAS), which has security of tenure pursuant to th8 Landlord and Tenant Act 1954 following the expiry of the18ase granted to NAS some years ago. It was intended that a new lease would be agreed during the year and which prowded for an increase in rent. This is 5ti11 expected and is likely to be concluded during the year 2025-26. Income Trènds In view of the financial thallenges fac by the church8S it was decided nol to increase the Circuit Assessment. A similar decision is expected in 2025126. The only other source of incom8, apart from interest and that specificalty related to St Andrews and Northenden, continued to be rent from the letting of manses which were not in use as hornes for ministers. Expenditure Trends Expenditure exceeded income by around £18,000 and the position is likely to remain challenging during the coming years. There are and wll continue to b8 signtfi¢ant and Increasing demands upon the resources of the Circuit which wll be difficult to offset from currant and likely lovels of income Overall, expenditure increased by £60.000. This was mainly due to the anticipated return to 4 presbyters. Othewse, expenditure was largely as anTrd and consistent wth th8 cipa previous year. 209/0 of expenditure is the CirGUit contribution to the District and Connexlon. of which a significant part is used to fund the work of the wid8r M8thodist Church. Fund Balances As at 31 August 2025 the net current unrestricted assets of the Circuit were £326k of that sum, £136k has b6en designated to provide funds for grants to circuit churches and specific irGuit projects. The balanc8 of £190k gives approximately 6 months cover for budgeted expenditure.
Plans for 2025126 Planning for the coming y&ar refiected the view of tha Tnjstees that an immediate incraase in income would b& drfficu1t to achieve. The resolution of the NAS leasg would be highly beneficial, whilst tharg was good reason to think that th8 benefits from the involvement with Emmaus at st Andr8ws would improve. It was also recognised that there was likely to be significant single items of expense relating to St Andrews duè to property maintenance and the situation with the occupation and use of St Andrews Hous8, th6 manse. which may resull in litigation. A need to draw on reserves had to be assumed, although it was anlicipated this may be offset in the long temi by the sale or letting of tha Manse Bramhall & Wythenshawe Circult Trustee's Annual Report on Finance and GovernanGg Basis of Preparation and Legal Fram6work The financial ststement5 have been prepared under the Chariiies Act 2011 in accordan¢e wtth the 2014 version of Accounting and Reporting by Chaiities.. Stat8m6nt of Recommended Praclica (SORP) applicable to chartties preparing their a¢counts in accordance with FRS102 -the Charities SORP {FRS102} and taking note of the Update Bulletin 1 issued in 2016. Full Namo of Charitr. The Bramhall and Wyth8nshawe Circuit 1134354 Registratlon Charty Numbar. Date of rogistration: Main communi&10n address 16th February 2010 Circuit administrator. Cirwit Office. cjo Cheadle Trinity church. Massie Street, Cheadle SK8 1DU Memborship of Circult Circuit Ministers and Officers Adivè church ministers: Rev. lan Smart {Sup8rintendent} Rev. Sarah Parkin Rev. Aistair Jones Rev Dawd Wamock Circuit stewards Mrs Pam Howe (Senior) Mr Nigel Day ffreasurer)
Mr David Jamas Mlss Margaret Lloyd Mrs Judy R8am Circuit lay workèrs Mrs Clare Byfield. Administrator. Mrs Jenny Manning Mr Nigel Day acted as the principal officer ovarse8ing the day to day financial management and accounting for the circuit during Ihe y8ar. Auditor.. McKellens. 11 Riverview. Th8 Embankment Business Park. Vale Road. Heaton Mersey, Stockport. SK4 3GN Investment Bankers.. C8ntral Finan Board of the Methodlst Church Trustees for Methodist Church PurFM)s8S Bramhall And henshawa Circuit Aims and Organisation The Charity obje¢tlV8 is to act as a Resource provlder wlthin the area around the south east of Stockport MBC, the northern part of Cheshirè East and the Wythenshawe area of th8 City of Manchester for the Methodist ChurGh- Tho purposes of the Methodist Church are and shall be deèmèd to have been since the Date of Union the advancement of: The Christian faÈth in accordan with the doctrinal standards and discipline of The Methodist Church., b) Any charitable purpose for the time being of any Connexional, District, Cirouit. local or oth&r organisation of The Methodist Church- Any charitable purpose for Ihe tim8 being of any society or institution subsidiary or ancillary to Th6 Methodist Church- Any purpose for the time b8ing of any charity being a charity subsidiary or ancillary to The Methodist Church The organisation and resourcing of regular public acts of vrshIp open to members of the church and non-members alike. Public Bgngfft We confimi the trustees have had regard to the Charity Commission's guidance on public benefit.
structuro, Govemance and Managemont The governing document for tha circuit is the Deed of Union (1932) and Methodist Churoh Act (1976) Detailed governancé arrangements are ouuined wthin th8 Constitutional Practlce and Discipline of the Methodist Church by order of the annual conference (CPD). Day to day management of the orcuit is undertaken by the CirGUIt Leadership team along with the Local Pr8achers meeting. Trustoo Training A range of guidance produc8d by Methodist Connexion to supporl the effective running of th8 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 Partios The Circuit Is part of the North West England District and is also awunlab16 to the Methodist Conference. Thè following Methodist Church&s ar8 linked to the circuit.. Bramhall Brommley Green Chead18 Trinity (Local Ecumenical Partnership) Cheadle Hulme St Marrfs Handforth Heald Green Lawton Moor Styal Wilmslow Sl AndrtrS Wythenshawe Risk Management The major risks have begn identified and recordgj by the Circuit stewards with professional advice taken as required. Ther8 is a regular annual remew process undertaken and recordad. Income and Expenditure is b8ing monitored in total and is compared with the approved annual budget on a half yearly basis to detect trends as part of the risk management process to avoid unforeseen ¢alls on reseNes. Safeguardlng Every person has a value and dignty which comes directly from thg crBation of male and female in God's own imag8 and likeness. Christians see this potential as fuffilled by God's re-creation of us in Christ. Among other things this implies a duty to value all peoplé as bèaring the image of God and therefor6 to protect them from hami. Methodist Connexional praclice outEines commiiment to the following principles..
the G9re and nurture of. and respeGlful pastoral ministry with, all children. young people and adults the safeguarding and prot8ction of all thlldren, young people and adults when they are vulnerable the estsblishing of safe, caring communities vthich provide a loving environment where there is infomied mgilan as to the dangers of abuse. Wè will carefully select and train all thos8 With any responsibility wythin the Church. in line with Safer Recruitment principles. includiTYJ the usa of criminal records disGlosur8s and registration with the relevant vetting and barring sch&mgs. We wll respond without delay to every complaint made which suggests that an adult, child or young person may have been hanned, cooperating wth the poli and local aLrthority in any investigation. We will seek to work wth anyone who has SLrffered abuse, developing wtth Ihem an appropriate ministry of infomied p8Storal 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 prop9r 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 r&ccMJnised good practice The Bramhall & Wyihenshawe Circuit commits itself tr) ensuring the implementation of Connaxional Safeguarding Policy, govemrnent legislation. guidance and saf8 practice in the cirwit and in Ihe churches. to the provision of supwrL advic9 and training for lay and ordained people that will ensure people are clear and confident aboui their roles and responsibilities in safeguarding and promoting the welfar8 of children and adults who mav be vulnerable. General Data Protsction Regulation {GDPR) The Circuit and churches work to Conform to the GDPR regulations. The Data Controll&r for the Circuit and the churches are the Tnjstees for Methodist Church Purposes (TMCP) Reserves Policy The Reserves Policy for th8 Circuit is to hold a miniTnum sum equivalent to 3 months, average expenditure. This should be sufficient lo meet any unforeseen item of major expenditure on manses andl or to be able to continue. in the short term, funding planned activiti8s in the event of any inability to raise the full Circuit Assessment from ¢hurch85.
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statement Of Trustees, Responsibilities The trust88s are responsible for preparing ihe trustees, raport and the financial statements in accordan with applicabla law and United Kingdom Accounting Standards (United Kingdom Gonérally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requires the trustees to prepare financial statements for 8ach financial year which give a true and fair view of the stata of affairs of the charity and of the incoming resources and application of resources. including tts income and expenditure, of the charity for that period. In preparing Ihese financial statements. the trustees are requir6d to: select suitabl8 accounting policies and apply them consist6nlly', obs8rve the methods and principles in the Charities SORP., make judgemenls and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subj8¢t to any matorial departures disclosed and 8xplained in Ihe financial ststements,. and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting rerdS that can disclose wrth reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with tha Charities Act 2011, th8 Charities (Acwunts and Reports.) Regulations 2008, and the prowsions of the constitution. They are also responsible for safeguarding the assets of the charity and hen for taking reasonable steps for the prevention and detection offraud and other irwularities. for the rna1ntenan and integrity of the corporate and financial infomation Included on the chariws website. Legislation gov8ming Ihe preparation and dissemination of financial statements may dtffer from legislation in othèrjurisdiGtions. Disclosure of Infomiatlon to audltor Each trustee has taken steps that they ought to have taken as a trust68 in order to make themselves aware of any relevant audit inforniation and to establish that the Ghariws auditor Is aw8re of that infomiation. The truslees Gonfirm that there is no relevant information that th8y know of and of which they know th8 auditor is unaware. The annual report was approved by th8 trustses of the tharity onlune 2026 Trustee Name of Circuit: Branihall & Wythenshawe No. 19115
Declarations and Scrutiny I confirm that these acGruals-based accounts for the year to 31 August 2025 have been prepared from the records of the CirGutt and that they include all funds undèr th8 control of the Circuit meeting. Signature of Treasurer Name and address of Treasurer Dale29 June 2026 Nigel Day 80 Adelaide Road Bramhall Stod(port SKT 1LU Presentation to the Circuit Meeting I confinn that the annual report and accounts for th8 year ended 31 August 2025 were presented to the Circuit meeting held on.. 23rd June 2026 Signature of the Chair of the meeting: Name of the Chair of the me8ting: R8v. Sarah Parf(in
Bramhall and Wythenshawe Circuit Independent Auditorfs Report to the Trustees of tho Bramhall and Wythanshawe Circuit Opinion We have audited the financial statements of the Brdmhall and Wythenshawe Circult Ithe'charity.) for the year ended 31 August 2025, which comprise the Statemenl of Finan8[ Acttvty, Balance Sheet, Statement of Cash Flows and Notes to the Financial Slalements, including a summary of sIgn[Cant a¢countlng policies. The f1nancial reporting framework that has been applied in their preparation Is applicable law and United Kingdom Accounting Standards comprising Charities SORP- FRS 102 'The Firnanclal Reporting Standard applicable in the UK and Republic of Ireland. (United Kingdom Geryerally Accepted Accounting Practi) as amended by the requiremenls of M8thodlst Conference. In our opinion the financtal statements.. give a true and fair view of the state of the charTVs affairs as at 31 August 2025 and of its income and expenditure for the year then ended.. have been property prepared in accordance with Unrted Kinglom Generally A(xepteé Accounting Practice.. and hava baen prepared in ac£ordance with the requirements of the Chariti&s Aot 2011. Basis for opinion We conduoted our audlt in accordanc8 vlth Iniemational Standards on Auditing (UK) (ISAS IUKII and appIlble law. Our responsibilities under those stsndards are futh8T described in the Auditor's responsibil tiès forthe audit of the financial statements s8Ction of our report. We are independent of the charity in accordance wih the ethical requirements that are relevant to our audit of the financi85 statements in the UK, including the FRC'S Ethical Standard, and we have fuffilled our other ethical responsibilities in aCccffdan wlh these requirements. We lIeVe that the audit evidence we have obtained is SUffleI and appropriate to provide a basis for our opinion. ConGlusion5 relatlng to golng concern In auditing the financial statements. we have concluded that the trustees, use of the going concem basls of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfDm)ed. we hav8 not hJ6ntthed any material uncertainties relating to event5 or conditions that, indiwdually or colleclively. may cast significant doubl on the charitls ability to continue as a going concern for a IrICl of at least twelve months from when the original finanal statements were aulhorised for issue. Our responsibilities and the rosponsibllifses of the trustees with resp8cI to going concern are dribed in the relevant soctions of this reporl. Othor infomiation The other information comprtses the infomiation induded in the Trustees, Report. other than the financial statements and our auditorfs report thereon. Our opinion on the financi21 slateTnenls does not cover the ottrer information and. except to the extent otherwse expliciuy stated in our report, we do not express any form of assuran ¢tsn¢lusion thereon. In connection with our audit of the financ¢al statements. our responsibility is to read th8 other infomation and, in doing so, consider whether the other infomiation is materially inconsislenl with th8 financial slatgmenls or our knedge obtained in the audtt or otherwise appears to be materially misstated. If w@ Idenb'fy such material inconsistencies or apparent malerial rnisstatemenls, we are requlred lo determine whether there is a material misstatement in the financial Statements or a malerlal misstatement of the other informallon. If, based on the work we have perfomed, we condude that there is a material Misstalemenl of thls other information, we are required to report Ihal fact. We have nothing lo report in this regard.
Bramhall and Wythenshawe Circuit Independent Audltorfs Report to the Trustees of the Bramhall and Wythenshawe Clrcult Opinion on other matter pre5crlbgd by the Charitles Aci 2011 In our opinion, based DTI the work undertaken in the COUT5e of the audit: the information given in the Trustees. Report for the financial year for whKh the financial statements are prepared is conslstent the financlal statements., and the Trustees, Report has been prepared in accordance with appllcabl& legal wuirements. Mattors on which we are required to roport by 8xceptlon In the light of our knoedge and understanding of the chaTily and Its ènvironment obtained in the course of the audit, we have not identified malerial mis51atements in the Trustees, Report. We have nothing to port in respect of the follow[ matters where thè Charities Act 2011 requlres us to report tD you if. in our opinion.. adequat8 acoounting records have not been kep( or rolums adequale for our audit have not been received from branches not ViSTted by us.. or the financial statements are not in agreement wilh the accounting records and retums; or certain disclosure$ of Trustees. Remuneration specified by law are not made,. or we have rK)t received all the information and explanations we require for our audit. Responsibilities of trust999 As explained more fully in Ihg Statement of Tnjstees. Reswnslbililies Iset out on page 8], the trustees arg responsible for the preparation of th8 financial stalements ané for being satisfied that they glve a trug and fair view, and for such intemal control as the tNstees éetemiine is necessary lo enablè the preparation of financial statements that are free from material misstatement. whether due lo fraud or error. In preparing the financial statements. the trustees are responsible for ass8ssing the charity's abllity lo continsje as a going concern, disclosing. as applicable, matters related lo gDing wncern and using the gDing concem basis of accounting unless the trustees either intend to liquidate the charity or tD cease operations, or have no realistic altemative but lo do so. Auditorfs responsibilities for the audit of the financial ¥taternentS Our objective5 are to obtair) reasonable assurance about whether the financial statements as a whole are free from material misslalement. whether due to fraud or emr. and to issue an auditor's report that includes our opinion, Reasonable assurance is a hh level of assurance. but is not a guarantee that an audlt conducted in accordance wth ISAS (UK) will alwayB delect a m2terial misstatement when it exists. Misstatements can arise from fraud or error and ar8 wnsidered material W, individually or in the aggregate, they wuld reasonably be expected lo inffluence the noMIC decisions of users taken on the basis Of these financial statement5.
Bramhall and Wythenshawe Circuit Independent Audltorfs Report to the Trustees of the Bramhall and Wythenshawe Circult Our approach to identifying and a$sessing Ihe risks of mateTial misstatement In respect of irregularities, Including fraud and non-¢ompliance yth laws and regulations, was as fotlows: the engagement partner ensured that the engagement team collectively had the appropriate c£)mpetence. capabillties and skills to identtfy or recognise nonv(X)Tnpliatice with applicable laws and regulations., ' we identrfied the law5 and regulations appllcable to the charity through discussions vdth trustees and other management, and from our knowledge and experience of the charity seGtor-, • we focused on specific laws and regulatlons which we considered may hav8 a direct material effect Dn the financial statements or the operations of the charity, including th@ Charities Act 2011. taxation legislation and data protection, anli-bribery. employment. environmen181 and health and safety legislation. ' we assessed the extent of compliance wth the laws and regulations identrfied above through making ewuiries of management and inspecting legal CO8spOndenCe- and . thal ¢d6nirfied laws and regulations were communicated within the audit team regulady and the team remalneé alert to instances of non-compliance throughout the aud4t. We assessed the susceptibility of the charity's financial statements to material misstatement. induding obtaining an understanding of how fraud might occur. by. making enquiries of management as lo where they ¢on$idered there was 5uSptib1IIlY to fraud. Ihèlr knoedge of actual, suspected and alleged fraud,. • considering the internal controls In place lo mtyate risks of fraud and non-compliance wilh laws and regulations., and understanding the design of the charit$ remuneration pol(ci&s. To address the risk of fraud through management bias and override of controls, we". performed analytical procedures lo idenlfy and unusual or unexpected relationships: . lesl& journal entries lo identfy unusual transactions. assessed whether judgements and assumptK>ns made in delermining accounting estimates set wer indicative of potential bias., and invsstigaled the rationale behind slgnifi¢anl or unusual transadions. In response lo the rÈsk OF irregularities and non-compliance with laws and regulattons. we deslgnod procedures which included, but not limited to-. agraeing financial statemerrt éisdosures lo underfying supporhng dowmenlatlon., reading the minutes of meetings of those charged Ythh govem2rtce- onquiring of management as to actual and potential litualion and daims,- and reviewing correspondenc8 With HMRC. relevant regulators and the charitvs legal advisors. A further description of our responsibilities is available on the Finan¢ial Rewrting Council's website al-. wNvw.frc.org.uklauditorsresponsibilities. This des¢ripllon foms part of our audilorfs report.
Bramhall and Wythanshawo Circuit Independent Audltorfs Report to the Trustees of the Bramhall and Wythenshawe Clrcuit Uso of our roport Thls repDrt is made solely to the trustees. as a body. in accordance wth the Charitie5 Act 2011. Our audit work has been undertaken so that we might stale to th8 tTUStees those matters we are required to state lo them in an auditofs r8POrt and for no other purpose. To Ihe fullest extent permilled by law, we do not aocepl or assume responsibility to anyone other than the charity and the chaws trustees as a body, for our audit work, for this report or for the opinions we have formed. Paul Roper {Senior Stalulory Auditor) McKellens Ltd 11 Riverview The Embankment Busines5 PaTk Vale Road Healon Mersey Stockport SK4 3GN
Name of Circuit Bramhall & Wythenshawe Clrcuit Girrjjit No 19115 ststement of Financial Activities (SOFA) for the year ended 31 August 2025 Notes tr* Clrtult PAod•l Deslgnatod the General Fund Fund5 accounts Iunreststctedl {Unrestrlctsdl {unTr$trict•dl Re8trictsd Endowmpnt Funds Funds Total 202425 Income 1 DtsnBtlons and lagaoe8 2 Incomè trom monetary invesbnents 3 Incomo from inve5trnent properties 4 Assessments on Churche8 5 Capital Receipts 6 Grants received 7 Othèr chormable income 8 Tolal Incom• 1&955 6,950 30.581 301.025 21.820 14,435 30.581 301,026 5&11 4,860 129.361 601072 "129.361 486,872 7.716 Expendlture 9 Grants and dLinatl¢ns 10 Salaries and £¥sooated costs 11 Prop9rty rnaintellance 12 Connexional as8888rnenl & Mc1#1 trust levy 13 DistrictAs8es5ment & Levy 14 DeprecAation 15 Offlce expenseG 16 0th6r outgoings 17 Total charltable expendlttsre 18 Gainsll1088esl on rnonetary invesknents 19 Gainslllo3$831 on investnt pPert5 20 Net Incomellexpandlturel 21 Transfers between furKIs 22 Other gainslllDssesl 23 N•t movement In funds 24 Total funds brought fon¥ard 25 Tot81 fund5carrled forwdrd 10 238,853 130,155 S,628 23B,853 13S,006 11,196 94,864 4.850 7,470 33,293 520.671 506.928 7,649 .20,056 1.391 2.8 66 -18.599 12 -20.028 8,135.700 .116.672 88 .18.599 "S,356,9 '. 6,340,380 86.023 87.386 t36,584 136,V44 744
Name of Circuit Brarnhall & Wythenshawe Circult Clrcult No 19115 Statement of Flnancial Activiti6s (SOFA) for the year ended 31 August 2024 Notss to Clrcult Model D051gnatod General Fund Funds accounts IUnr8strlctBdl IUnr8strlcted) {unrestrfct•dl RestrIct EndDwmont Funds Funds 2023-24 Income 1 Donations and Ia(485 2 Income from monetsry investments 3 Inwrna trom investrnent propertie5 4 A&8e8srnents on Churches S Capita1 Receipts 6 Grants received 7 Other charitable income 8 Total Income 1.337 6,973 25.750 284.2. 4,404,r 3.470 16,290 25,750 284,332 4h04,711 3,500 89,486 4,828,S19 5&11 3,500 . 4811.926 8,960 5.633 Expendlture 9 Grants and donatlong 10 Salar$ and assoclaled cx)sts 11 Property malntenance 12 Conngxional asssment & model trust levy 13 Olstii¢t A88essm8nt & Levy 14 Depreciation 16 Office expense 16 Other outgoings 17 Totsl charltable eXtur 18 Gain51lkD55esl on rnonetary invèstments 19 Gainslllo888$1 on investment p[DrtieS 20 Net Incom•llèxpendlture} 21 Tran8kn betwEen fvnds 22 Other gainslllossegl 23 Net movement In funds 24 Total funds brou8ht forward 25 Total fvnds carrled torward 10 181,272 125.287 5,499 89,712 181,272 125,287 11,399 89,712 6.717_ 42,866 461.353 8,717 47,821 462,208 4,955 4.966 6.900 4.360.673 3.060 678 0 4.364,311 12 581.080 81,080 3.783,231 2,575,754 6,358,985 1.9D2 84.121 86,023 1.758 134,826 136,$84 678 2J56.808 6.135,700 678
Name of Clr¢tht Brnmhall & wYnshaw0 Clr Clrtuft No 19116 Balance Sheet as at 31 August 2025 r¢ultIAl End0en1 Fui T0th19 202 Totals IUnr# riLlestothB FLx8d AgsBt C1rcukthuYthe9. MBnÈe9 & Eqpti18M ve5tMonl p5 14 SA31.ll 581.941 5.431.7 SBi.E41 5.431,7 581,841 13,7 6,DlJ,647 ,3,647 CurrgntAs8gt D8blors Lp th¢ ¢ltW lrtvektmenti vfilh TM¢P Cenirej Flnpnu BD DepwS Gash al Benk In ha rolal¢uffeKt&ees 16 Ae,167 48,1e7 163,37Q 128.7BS 162,007 137,994 23,163 304,165 9.7 12J,lOè 744 e7J86 136.584 744 34B.323 Curron¢iiabllltt•S CredNcrf8{duèh unaw1 y bleknhkn 2C2>24 1Y 21Ae4 21,484 8.727 21,4 IlJ{125 21.484 B.727 345MP iU,684 6,114672 •7,388 136,584 6.340.38$ e,358,988 Ltsng t¢rm I111¢$ 4rtgrmor•thJn onv y•ari tsranl> pay4b19 aller2Q7J-24 L0aTh6tolMC N¢t$tr £,I15.672 14564 744 6,340,386 6,3S&.986 Funth ortheClrGu General Fa IUNe5 CIrrt MDdo1 Ttust Fund (unTe#Clea) D&sign2LedFunds IUrttystrided% 6.115.672 .115.612 87J8fj' 136,564. 6,135.7ts) BQ.O 136,584 6,361J07 678 1A5B4 RESIed Funds 744 Endtywn4rt TDtsIFvnds 6,115,672 1X.584 744 340,386 6,35B,985 Signed Circuil Treasurer
Name of circu Bramhall & Wythenshawe Circuil Clrcuft No 19115 Cash flow statement for the year ended 31 Au8U5t 2024 2025 2024 Statemerrt of cash flows Cash from opÈratlnK artlvilits Net cash used in o erating acriwties -68,024 -25.935 Cash flows from investing acbvrties Dividends,Interest and rents from Investments Proceeds from the sale of property, plant and equlpment Purchase of propertyjplant and equipment Purchase of Intangible assets Prijceeds from the sale of investments Purchase of investments Other 45,016 41,040 Net cash provlded by IestIng attivities 45,0 ,040 Cash flows from flnanclng advttles New borrowing Repayments of borrowing Net tash used In firtanclng aciivltles Change In cash and (ash eoul¥alents In the porttnB perfod Cash and cash equivalents at the beginning of the reporting PEriod Cash and o5h equlvalents*the end ot the reportlng period -23,008 15,105 323.164 308.059 3LKI,156 323,164 2025 2024 Recontlllatlon of net Income to net cash flowfr¢)m operatlnsacllvltles Net income for the reportin8 period l a5 per statement of financial actNitie51 Adjustments for. Caplial receipt of churchlesl tranSferd in Impalrment ofpropertywdlue DÈpreciation and amortisatson charges Profit on the sale of fixed assets Loss on the sale of fixed assets Gains on investments Diwdends, inteTe5t and rentslrom inve5trnents Decreasellinueasel in stocks Ilncre8sel/decrease In debtors Increaselldecreasel in credltors -18,599 3,783.231 -4,344,424 581.080 45,016 .4L040 -17,166 12.757 7.227 Nel cash used In aperatlng actlvltles 48.024 -25.935 2Q25 Z024 Analy$ls of cash and rash equwalent Cash in hand Short term deposit (less than 3 rnonth51 Totsl cash and cash equlvalents 300,156 323,164 1.156 323.164
Bramhall &Wythertshawe Circutt Urcult 19115 Notes to the Accounts l Basls of accounttng The financlal statements hève been prepored under the(harle$Act 2011 in accordance the 2014 Version Of A¢eountln8and ReFQrtln8 by tharitye5'. Ststempnt Df ReciJtntnÈndÈd Prathce ISORPI appllcableto charttie5 preparingtheir accounts In accCWdan wth FP5102-th2 CharftiesSORP I102} and tsklng note of th¢ Update BulleUn 115sued in 2016. 2 Fund5 The funds held con5tittrte' General Funds tr1d for any ptsrposeof thè Clrruitwhich are Unrestricted. The Qr¢ult Model Trt Fund haswide purposes defined in S1atKlingOrder5 and ts cats8orwl as unrestric. Des%n31 fund5 are wherE funds have been allcoted fora specthc pur[ but2 categorfsed as rÈstrittedso their use c3n be rhanged. Restrfcted funds whith a held for a narrowei purpose. There are Iso the follon8 Endowmentfundsas li%ted. tktsils of each mprralfund are dlsd05ed in thE final note to these accounts Anyfunds maybe represented by moTethanlu5t cash. 3 A¢countlng pollcles Basls These ariountshave been prepared on the b8Si5 of listorfcal t¢)rtÈXptth3tIn¥Èsknents are shown attheir marketvalue atthÈ end olthe year. on the actrLplsbasi%fv 5how3 trve and falrviewofthe CIrCusfinanClal posltlon and aCtltIes. Income RecoBnltlon Income Is included in theStstemeTktof Finallcol Acttvmes ISOFAI when theC1 bec0rrS Entitled tothÈ resources. and the trusteesare rtrasoDabty<errain tly¥riU [l¥ethe rÈsourw: and the monetaryvaluÉ¢an be rneasured wth sLcIentYÈlabl1lty. Resources Expended This15 rerowised wthen è Ilab115tylsincurred, ONOn arises. that results in the payrnent beln8 unavoidable. abirthe5 3re Te{U15ed assoon as an wthow of economK bpnefil Is consldered mLYe lIkE than not under the le1 Orconstrtwebl1gatiOn£0Mmrt1srthQ arcuirtopay wt resources. Grants Grnnts rnade by the CITCUitfrom fundsare Tecogn15ed in fvll at timE of aBrÈÈmentorwhen the Cirtuft èccepts ihatthere 15 a lewdl or operational obli8atiDn tomake the p3ymenL When the grintis rewrrent over more than one year the baL7nce paYab1n futureyears 15 treatsd asa provIsl for fuwre tDmrnitsnentsin the Balance Sheet Hgalnsttheappropriateful, On being rdeased infthureyear5 1nsvdlmtsare pald In accLYdance with theorignaltya8teed tenn5. Penslons The ètcounts Indude costs to pÈn$n£OntnbUtiOnsfOrthQ yearofQ8,12412024.. £26,150) on bÈha oFemployeÈkTwoschemes were coniribukd t. payThentsof £3.30812024.. £2.7151 to a defined Contribution schemef0T(aywkeIs and £24,81612024.' £23A351 tothe methrrft Minister5 PenSionMe IMMPSI, a dÈfined benefit schemefor minlsters.
Bramhall & Wythenshawe Cirtuit rcult 19115 Forthe defined £ontrIbuo$them4 the charlty hasty) ltsbibtybÈyond makingitstontribuuons and pawng a¢r0$5the deduthiDnsfoTtheempe's rontribulions. The MNQPS 5huvld be accountedfr< a5 a Broup plan as all ihe parriopa8 em0ver$, namely the Clrcults and Cotsncll, are under the tMOn eentrol of thè Conferere. 8ecause it Is partol a multpempltyerscheme and the inforTnatitln SPEcifi£ tothisiharity i5 not available. the payrents havea]50 been arcourted for asa defined contribLrtlon scherne in accordance %th theCharftiesSORP. Atthe lasttrlennlal valuauon 31Awst 2023. the MÈthDdi5t Mini5ter5 Pen5iDn Sthente w05 in Surplus by £33.7m. Atthe prevl0ustripnni v?luatiw at 31Augwt 2020, the scheme had been In deficltand The Methcd15tCouncll agreed a recovery planand longtÈmi funding oblectNe forthe Scheme in Aprfl 2021 In lightol the Surp1 TÈvealed atthe latt#Trraluation. a recovwplan isnDtrequired. VAT %Kethe arttsitlsnotVATtewstÈred, all inputVATischarg2d YMththee¥pensesto whkh It refer5. Tan8lble flxed assets lor use by the Clr¢uit These a capitali5ed If they can b? e formore than one year. and Indl1c0Stat1east£1,{th. The properties are shown in theac£ountsatcortor, whÈrÈiosti4not klWn. èt'DeÉrRed Cost.. The land omponent is not wen a5 3 Sepate omounts Gdance issued bythe Methodi51 Church in October2019 "AccountinE forTan8lble Fixed Assets. 5tstes That Deefftedcost Isthelnyjredvaluo atlstseptember 2015. No dÈpretlation isprtr4ided w the buiWing5 b¥cAuset trUSteCOnSIderlhe current residuèl falrvalue of the manse lui1ng5 lon the aswmption that IPwhad rexhedtheerrfl of its useful economic life ty tt yeat- endl to be notless than thelr currentwdlue. Any depTlation Uld rH)rbe matyrial. The properties have been rEVwedf0r impairment. Investment Propertbes From tlme to timÈ, propErdes underthe managing Iru5teeslyp ofthe Circuitare required for use bythe Circult or wkler Methodist Church and are rented the open math Whore thls i%the tss¢ the propertv would be Incltvjed in the at£ounts Ès an in¥estrnentproperty- Investments Investrnents are valued in the balanCes@t at marketydlue ?rtheyeareThl. IrNe5trnent IoMe51ndLed In the account5 when recw4e and anywains reVaIlSOn atthe year end are shown it) theSOF
Bramhal& rcult Glrcull f911 DonAtIonS Gttal Fu TrwtFwA4 Total Tot•1 fjeneral<onat]o Gr4rnts The SPeed 3,45S 4.0 737 2,133 Tokl 7.yts 170 6.J70 5.CFAr1t¥bl8aEth4th5-Qthqr FWMI Tntst 14 Tot41 Tot41 Chtsrth asses%nents RtraI0f Manses Rharge¢t5alae5JDd otherm5tstothurches stAndréw5thw(hthitte5 rentsl IrKome Refund Df pén5ionfund c(ntribuba75 TransFerof thurth propertleslitoOICu1t Tran5ferof thurthbank acco1rto ttrcult Total 801 30L02i 284.332 IL4QQ 15,350 13,590 87.985 78A8E 61.856 0 4,344,424 ,287 6.OthÉtradi¥attknTr Totsl Totrdl Lettkng5lPropertyrthmel-I LEttlng5 (Property1-1 LtnlP10pertYo9t?-J LUn8s IpropertynamÈl-4 Mlscellaneou5 1 M15cellaneou52 Miscellaneo4 Ttstal 7. Inve5uMent IncomB General Furnl OrcWtP Tnot FLllyJ Totsi To Central nnce 808id Tm¢ ModelTiu#Fund Rerttal of MafEses Rental of Northenden Churth propvty otb.er 6.0 7.485 6.939 8.351 i&ooo 7.750 49.1 4¥040
Bramhall & Wythenshawe Clr¢ult Clrcuit 19115 8. Payment to Trusteos Payments made to trustees for 3dditional services prowded to the Circuit by agreement with the Circuit Thls year Last year Nll Number of trustees who were paid expen5e5 Nature of the expenses There were no payments made to trustees for additional seM¢es piovided to the Circuit by agreement with the Circuit Meeting. These figures also exclude stipends and costs paid on behalf of the Circuit by trustee5 and reimbursed. Total amount paid 9. Fees for examlnatlon or audlt of the accounts Independent examiner's or auditors, fees for reportSnB on the accounts Other fee5 leg- adwce. accountancy 4,ICKJ 3,900 10. Pald omployees Staff Costs pald durlng the year were: Gross wages, 5alarie5 and benefits in kind 183.928 136.961 Employerfs Nation31 Insurance costs 19,901 12,471 Pension costs 2S,124 26,150 Ministerial travellphone 5,421 5,137 Lay staff travellphone 1,209 553 Totsl staff costs 238,583 181.272 Averdge number ol stsff employed durlng the year were: Minlster5 y staff working for the Qrcuit Total
Bramhall & Wythènshawe Circuit ar¢ult 19115 10. Pald employees l¢ontinued) These figure5 represent the ministerial staff working in the clrtuit who are employed by The Methodist Church centrally and lay worker5 employed dlrertly bythe Qrcuit. Lay workers recharged to Churche5 are excluded from these figure5. No employee earned £6Q.000 per annum or more. 11. Capltsl re¢elpts In 2023124 capltal receipts include5 £1,251,080 being the Deemed Cost of the Northenden Methodist Church propertie5 which came under the managing trusteeship of the Circult during the year. A150 included is £3,093,344 being the Deemed cost of St Andrews Church. £59.644 relates to the b8nk balances of the churches transferred into the arcult. 12. oiher galnsl{losses} Other gain5/llossesl in 2023124 relate to impairments in value that have been recognised in re5peL1 of the Northenden Methodist Church properties (see note 141. 13. St Andrews Church: basls of preparing acc4wnts The Circuit has taken on the responsibility of managlng 5t Andrew5 church and the activlti¥ of this church now form part of the Circuit'5 account5. In the year ended 31 August 2023, the accounts for St Andrews were prepared on a receipts and payments basis however. The tirujit's accounts are prepared on an accruals basis. Thi5 resulted in an additlonal £4,523 of income and £1,382 of costs being included in the 2023124 acco¥Jnts.
&Wythorffjhay ariuit Clrcuf(19115 14 Tnbla Costorvalwtion Otherfiy Paw¢nts On ReslnEl•l Land OthvLand IKludlnK motorvehkle5 flttkns5and &ts ¥nd•r Totsl Balance brought for¥Jard 102&362 3,403.3ty1 5.43L7( RevOTtionS l+J-I Imp3lrment l-l DIspo5a151-1 Tnsfer5. l+l-I BaLince carrled forward 2.028362 1403.344 5A31, AcClated depratIr•Tr B3nCe brought forward Depreciatbn chae for Rewaluamons 1+1.1 TnSfe..5 11_1 Balallcecwded forward Netbook val Br¢u8htf¢tward Carrled forward 2,028.362 1028,362 3.O3,344 3W3.Y4 5,431,7 5,431.706 The tsnse$ are Included in iJe Balance Sheet atetthercost OTfkemedC05tand the breakdown is &%follows.' 2025 925.IK 1.103,362 1028.362 2024 925,WD L103,362 MaD5e5 hekl atC05t Manses hekl at Deemedcost Included Sn tanoble thdassets are 6 Manses124. 61. One vf the man5e5 15 a feasehold buikling and the others arefreehold. One mansewas transftèd out of tsn8iblefixeda55ets in 2D23124and reda$sIf asan Inveslmentp*opprty. Two churchescame underthe manaWngtnJsteeshlpof the fjrLWitdurin82023n4.The5eweretr7nsferred Into the Orcuit'sacc(xJnts at Deemed Cost Avaluation of the Northenden Methtbdi5tChurth properywas carr£ed outtn December2023 and Bn Em1rment recoui5ed to fleLtthisvaluation. The Northenden Viethodtst thurch proFty IndeS an offKE buildingwhich has been transfwred out oftanglblefixed assets and reclassified as an Investment propty. ThÈ dÈÈmed c05t a5 adjusted of e3th property atthe bakncÈ 5heetdate 15.. StAndrews. Wythenshawe Ntheen 3.093.3H 310.IXX)
BrnhaW &wvtknsha0ult Clrvjil IY115 15. lTrve5tment proFQrtles (rEE& tot417 Otherfixed PaymÈntso Reddendal La OtherLand Ktudin8 fft¥n8s Totil 5S&ts
ru#io
Balance brought faard s,841 Adlttoll5 Re¥Iatn51+I.1 Impblrment l-l Tr3nsfÈrs° l+/-I lance tarrw forward 221.841 581WI Dwrlng 2023124 a manse wastransferred out of tsn8lbleftxed assets and red3$5thed a5an inve51mentwoperty. Included In'other bu11ngS, Is an office bulldlnglrtduded tn thÈ Northenden Methodi5tCburth propertywhith ha5 been recla$5fied a5 an invÈ&tment propertyduringthe 2023124.
Brnrnhall & Wythen5hawe arcult Clr¢ult /15 16. Analy515 of rrent a55ets Thlsye•r Last year Debtors and prepayments Pre paid stipends Prepayments Accrued Incom Other debtors Totsl debtots and prepayments 17.982 14,1 11,327 4.752 13,764 13.839 3,YJg 48,167 31.002 Analy515 01 cash ot bank Bank balance held In current accounts li.)1 23,163 Bank balance held in CFB 166,915 137,994 Bank balance held In TMCP 122.241 162,007 Total Cash and Bank 3),157 a23,164 17. Analy515 of current Ilabllttiesand lo mI uixlltors Trade CTedttor5. accrua15 and def2rd Income Other Creditor5 Total Current Llabllltle5 14.878 8,727 6,606 8,727 18. Copltsl Commltsments and Contingent Llamlitles Atthe 31stAuBu5t 2025 Ihe Cifcuithas no Eapital comrnitmonts. Nocontlngent lizbilities were identified at 31stAugust2025. 19. Operat1 lease commttmerts The totsl future aSe payments under nOrpCanllab1e operatlnK leases are= Thls year Lastyear Wlthln one year Bvtween 2-5 yÈars After 5 years Total 518 1.55S 2m3
braffithall& WydrJ51MwefjKuIt alr 19115 2D.Detqlledarrdlysb ollndMd¥èlfvnd rnGYem¥s UnrestrfctEd Funds Unertdrtsd Fund NBilie Openlnl Balan 1.13i.7CO 86,023 a051 Pu$01thPfU 486A72 7.485 506.928 28 -28 6.1-i.672 87.386 ClrcuftModelTTU5t 7WA Deslgnatsd- s15 fvnd 134026 To wrteants tOWaSapptrIedclr0jtt and church prol Desisnated. Mertal HeaP.hfund DsIgnatsd- RoFu8?e orrfuTrd To prtrAtha¥r&enets aftdtrainirol mentsi heath woblems s( To prq•dÈwrwtto tefr4ees DeslKnated- theBlI Feed l?1adru9 ètStAndra¥5 Totsis 6J58.307 454.357 513.0V. 5.339.6¢2 AestrScLed Fu$ R¢6tr1¢i¢d Fynd Name Openlng Puwofthefund Café ThÈBig FèBdindWafm Fund C Forlnyrurferywts rothec 678 2J65 1799 744 Food aThl•mith &14e•JnatStAndr&vjs Totr15 678 1,865 2.799 TrtBlfurtdi ¢Wg85 Ptyithwo ZW24 Unestrkted Fund Name IBntt 356108 82.962 Inmrne Bikr 6,ILE.7 86,023 PwwseafthÈfth Ikneral CIrCum0&el frust 4.811,926 1,031433 76834 Desl8nated-Grants fund 13426 134W6 Designated- Merttal Healthfund DE51Enat6d- R@fvgEe Sup ort fund 358 358 To Wowe[ws5aGn1n8 of mentsl hea woblems DÉsign8ied-the 8ig Feed FL irdb*NÈrym 3t5tAndiew5 Totals 2.Th,754 4A20.386 I.0.333 5358J07 Re5trlcted FTrds estrirtedFwd NarhÈ OpenknR me . Ewrtdll Tra Purpo5eoltheluod lafé TheBigFe 3.i L4)5 Fo."1rnPTovertstokncale FO itwt&itivcwnat51AndTh 2,133 5,633 4.955 E78 TotHlfund I575,754 4.82&519
CtruJit19115 21. An4ty¥i¥Df nÈ¢altrtsheiwThILdS 31.Aug45 G•Thpral Fund {UnrgstrfGtsd Tniit unrtriCted Fund4 TangiWefFx ssaets ègseiinvestmentS Cutrep.lag¥et$ $,431.706 581.84fj 123.6J9 -21.484 5.43".,706 5B%,B41 341,323 -21A&4 744 CtNreniiialMIÈ$ Long tenm IIBblillès Told neta$8è1$ 6,115,672 136.584 8,YO 386 Clrcu(tMod Thst J1thu#.24 Fwvj a55dB Fixed 455ELinve5tmÈtriJ Cutr&ntas¥ets IitieS 5.431,706 581.811 13Q.S80 5.431.705 5bl.841 3S1.16S 4.n7 1%,$84 LOr19rM Ilabllths Tow W lrtsèt6 6,135.70CI 136,584 878 3SB.985