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 c￿mpriseS 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 v￿thin 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 chu￿he8, 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 a￿ayS 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 fa￿d 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 v￿rshIp 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 Andr￿trS 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. ritttikMEEtln ton5Tr)uikn.s n*r2D Re￿￿en w.sth¢& NurnI￿r PFestsWer¥¢0￿¥￿￿$sts1￿ett r￿￿r￿rIgnE5 CH, ￿￿.Tc TokiCtsTh rwlt5t*VAFds OlherPr¥byrers&OeJ¢on5reslth¥knihtthultabk R￿80bL￿FArts Serre4aryDFts£eI￿&(h￿SM￿&th1 Cwcvr(Othns25tewan Clfcuf(Pi b8arJTh￿1- hnknm srA 11 TC 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 re￿rdS 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 onl￿une 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 Finan￿8[ 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 appIl￿ble 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 SUff￿le￿I 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 I￿rIC￿l of at least twelve months from when the original finan￿al statements were aulhorised for issue. Our responsibilities and the rosponsibllifses of the trustees with resp8cI to going concern are d￿ribed 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 kn￿edge 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 kno￿edge 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 h￿h 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$sessing Ihe risks of mateTial misstatement In respect of irregularities, Including fraud and non-¢ompliance y￿th laws and regulations, was as fotlows: the engagement partner ensured that the engagement team collectively had the appropriate c£)mpetence. capabillties and skills to identtfy or recognise nonv(X)Tnpliatice with applicable laws and regulations., ' we identrfied the law5 and regulations appllcable to the charity through discussions vdth trustees and other management, and from our knowledge and experience of the charity seGtor-, • we focused on specific laws and regulatlons which we considered may hav8 a direct material effect Dn the financial statements or the operations of the charity, including th@ Charities Act 2011. taxation legislation and data protection, anli-bribery. employment. environmen181 and health and safety legislation. ' we assessed the extent of compliance wth the laws and regulations identrfied above through making ewuiries of management and inspecting legal CO￿8spOndenCe- and . thal ¢d6nirfied laws and regulations were communicated within the audit team regulady and the team remalneé alert to instances of non-compliance throughout the aud4t. We assessed the susceptibility of the charity's financial statements to material misstatement. induding obtaining an understanding of how fraud might occur. by. making enquiries of management as lo where they ¢on$idered there was 5uS￿ptib1IIlY to fraud. Ihèlr kno￿edge 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 & Mc￿1#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$831 on invest￿nt p￿Pert￿5 20 Net Incomellexpandlturel 21 Transfers between furKIs 22 Other gainslllDssesl 23 N•t movement In funds 24 Total funds brought fon¥ard 25 Tot81 fund5carrled forwdrd 10 238,853 130,155 S,628 23B,853 13S,006 11,196 94,864 4.850 7,470 33,293 520.671 506.928 7,649 .20,056 1.391 2.8 66 -18.599 12 -20.028 8,135.700 .116.672 88 .18.599 "S,356,9￿ '. 6,340,380 86.023 87.386 t36,584 136,V44 744 Name of Circuit Brarnhall & Wythenshawe Circult Clrcult No 19115 Statement of Flnancial Activiti6s (SOFA) for the year ended 31 August 2024 Notss to Clrcult Model D051gnatod General Fund Funds accounts IUnr8strlctBdl IUnr8strlcted) {unrestrfct•dl RestrIct￿ EndDwmont Funds Funds 2023-24 Income 1 Donations and I￿a(485 2 Income from monetsry investments 3 Inwrna trom investrnent propertie5 4 A&8e8srnents on Churches S Capita1 Receipts 6 Grants received 7 Other charitable income 8 Total Income 1.337 6,973 25.750 284.￿2. 4,404,r 3.470 16,290 25,750 284,332 4h04,711 3,500 89,486 4,828,S19 5&11 3,500 . 4811.926 8,960 5.633 Expendlture 9 Grants and donatlong 10 Salar￿$ and assoclaled cx)sts 11 Property malntenance 12 Conngxional as*ssment & model trust levy 13 Olstii¢t A88essm8nt & Levy 14 Depreciation 16 Office expense 16 Other outgoings 17 Totsl charltable eX￿￿￿tur* 18 Gain51lkD55esl on rnonetary invèstments 19 Gainslllo888$1 on investment p[D￿rtieS 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,$84 678 2J56.808 6.135,700 678 Name of Clr¢tht Brnmhall & wY￿nshaw0 Clr Clrtuft No 19116 Balance Sheet as at 31 August 2025 r¢ultIA￿l End0￿en1 Fui T0th19 202 Totals IUnr# riLlestothB FLx8d AgsBt C1rcukthuYthe9. MBnÈe9 & Eq￿pti18M ve5tMonl p￿￿￿￿5 14 SA31.ll 581.941 5.431.7 SBi.E41 5.431,7 581,841 ￿13,￿7 6,DlJ,647 ,￿3,647 CurrgntAs8gt D8blors Lp* th¢ ¢ltW lrtvektmenti vfilh TM¢P Cenirej Flnpnu BD* Depw*S Gash al Benk In ha rolal¢uffeKt*&*ees 16 Ae,167 48,1e7 163,37Q 128.7BS 162,007 137,994 23,163 304,165 9.￿7 12J,lOè 744 e7J86 136.584 744 34B.323 Curron¢iiabllltt•S CredNcrf8{duèh unaw1 y blekn*hkn 2C2>24 1Y 21Ae4 21,484 8.727 21,4 IlJ{125 21.484 B.727 345MP iU,684 6,114672 •7,388 136,584 6.340.38$ e,358,988 Ltsng t¢rm I1￿11￿¢$ 4rtgrmor•thJn onv y•ari tsranl> pay4b19 aller2Q7J-24 L0aTh6tolMC￿ N¢t￿$￿tr £,I15.672 14564 744 6,340,386 6,3S&.986 Funth ortheClrGu General Fa￿ IUNe5 CIr￿rt MDdo1 Ttust Fund (unTe#￿Clea) D&sign2LedFunds IUrttystrided% 6.115.672 .115.612 87J8fj' 136,564. 6,135.7ts) BQ.O 136,584 6,361J07 678 1A5B4 RESI￿ed Funds 744 Endtywn4rt TDtsIFvnds 6,115,672 1X.584 744 340,386 6,35B,985 Signed Circuil Treasurer Name of circu￿ Bramhall & Wythenshawe Circuil Clrcuft No 19115 Cash flow statement for the year ended 31 Au8U5t 2024 2025 2024 Statemerrt of cash flows Cash from opÈratlnK artlvilits Net cash used in o erating acriwties -68,024 -25.935 Cash flows from investing acbvrties Dividends,Interest and rents from Investments Proceeds from the sale of property, plant and equlpment Purchase of propertyjplant and equipment Purchase of Intangible assets Prijceeds from the sale of investments Purchase of investments Other 45,016 41,040 Net cash provlded by I￿estIng attivities 45,0￿ ￿,040 Cash flows from flnanclng advttles New borrowing Repayments of borrowing Net tash used In firtanclng aciivltles Change In cash and (ash eoul¥alents In the ￿ porttnB perfod Cash and cash equivalents at the beginning of the reporting PEriod Cash and o5h equlvalents*the end ot the reportlng period -23,008 15,105 323.164 308.059 3LKI,156 323,164 2025 2024 Recontlllatlon of net Income to net cash flowfr¢)m operatlnsacllvltles Net income for the reportin8 period l a5 per statement of financial actNitie51 Adjustments for. Caplial receipt of churchlesl tranSfer￿d in Impalrment ofpropertywdlue DÈpreciation and amortisatson charges Profit on the sale of fixed assets Loss on the sale of fixed assets Gains on investments Diwdends, inteTe5t and rentslrom inve5trnents Decreasellinueasel in stocks Ilncre8sel/decrease In debtors Increaselldecreasel in credltors -18,599 3,783.231 -4,344,424 581.080 45,016 .4L040 -17,166 12.757 7.227 Nel cash used In aperatlng actlvltles 48.024 -25.935 2Q25 Z024 Analy$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(harl￿e$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 I￿102} and tsklng note of th¢ Update BulleUn 115sued in 2016. 2 Fund5 The funds held con5tittrte' General Funds tr￿1d for any ptsrposeof thè Clrruitwhich are Unrestricted. The Qr¢ult Model Tr￿t 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 follo￿n8 Endowmentfundsas li%ted. tktsils of each m*prralfund 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¢)rtÈX￿ptth3tIn¥Èsknents are shown attheir marketvalue atthÈ end olthe year. on the actrLplsbasi%fv 5how3 trve and falrviewofthe CIrCu￿sfinanClal posltlon and aCt￿ltIes. Income RecoBnltlon Income Is included in theStstemeTktof Finallcol Acttvmes ISOFAI when theC1￿￿￿ bec0rr￿S Entitled tothÈ resources. and the trusteesare rtrasoDabty