**Circuit Accruals Accounts**
## **THE METHODIST CHURCH**
## **REPORT AND ACCOUNTS**
**for the year ended 31 August 2025**
**Birmingham, Sutton Park Circuit 05/04**
## **Registered Charity Number 1134369**
Page 1 of 16
## **Birmingham, Sutton Park Circuit 05/04**
## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31st AUGUST 2025**
## **Introduction**
The Sutton Park Circuit is part of the wider Methodist Church in Britain. It consists of 13 church buildings (one of which is a Local Ecumenical Partnership) in a 20 mile (approx) circumference from inner-city Birmingham to the north Warwickshire countryside. The aim of the Circuit is to encourage each Minister and Congregation to work together for the glory of God, living out our four callings of Methodism: Worship, Learning and Caring, Service, and Evangelism. Our vision statement is 'Living and Growing God's Kingdom'. The Ministerial staff are supported by the Circuit Stewards, and together they form the Circuit Leadership Team (CLT).
## **Review of the year - 1st September 2024 to 31st August 2025**
The Circuit continues to focus on it's mission goals: A. Understand the needs of and value the uniqueness of each community within the Circuit.
B. Ensure that each person is empowered, encouraged and equipped to enrich their faith.
C. Continue to encourage the linking of congregations within the Circuit.
D. Speak out for justice in tangible and measurable ways.
E. Bring young people to a knowledge and love of Christ.
The restrictions caused by the Covid 19 pandemic resulted in the churches being unavailable for both worship and serving of their communities. Thankfully, the relaxing of the restrictions resulted in church life restarting and as individual confidence returned.
The ministerial team have continued to meet the challenges of the emergence from the lockdown three years ago. All meetings needed for Circuit life have taken place in person, enabling us to deal with the normal business of the Circuit, and continue to evolve our mission goals.
The Looking Forward mission document was produced by the CLT in 2022-23 and continues to be implemented. Its aim is to guide us as both a Circuit and as individual churches towards focussing on effective mission and working in new ways that make the most of our strengths and resources. Included in this was the decision to reduce the number of Presbyters/Deacons to 5.5 for 2024-25 comprising four Presbyters one at 50% and two Deacons. Moving into 202526 reducing to 5 comprising 3 Presbyters and 2 Deacons with one of a Probationer Presbyter. Two Presbyters left the Circuit at the end of August 2025. During the stationing process for the year 2024-25 Rev Sarah Butcher and Rev Collins Frimpong were appointed to start on the 1st September 2025.
The development of a Hub church and Mission Centres has continued, with the re-organisation needed to adhere to Methodist guidelines, while freeing up people to serve their communities in each of the three churches involved.
## **Income trends**
Circuit income is primarily from the assessment paid by the circuit churches. This is supplemented by letting 1 empty manse for 2024-25 increasing to two for 2025-26 from January 2026. In addition for 2024-25 the Circuit received donations and grants from the Zimbabwe Fellowship and Connection respectively, which cover half of the costs of a minister, who joined the Circuit in September 2020 but completed his contract August 2025.
## **Expenditure trends**
Of the total General expenditure 54% relates to net staff Stipends costs, which increase annually in line with increases approved by Conference. In addition a further 19% covers associated costs such as travel, telephone, manse utilities, insurance and repairs costs. 17% is the Circuit contribution to the District and Connexion, which is mostly used to fund the work of the wider Methodist Church. The remaining expenditure covers a variety of costs from regular adminsitration costs to one-off items.
## **Fund balances**
As at 31 August 2025 the net current assets of the Circuit were £320,382 (includes TMCP Investments)- approximately 9.4 months cover for expenditure based on the current year figures. This is a slight reduction from the previous year. The CLT will consider how best to use the surplus funds ensuring that there are sufficient resources for general running costs Total funds include designated funds of £49028, some of which was used to upgrade the Insulation of 98 Orphanage Road in preparation for the new Minister. This brought the manse insulation up to the Methodist Churches recommended minimum standard.
## **Plans for 2025/26**
Circuit budgets for next year have been prepared on the basis that there will be 5 full time Prebyters and Deacons in total as staff. An assessment increase was not requested from the individual Circuit Churches for 2025-26, the anticipated increases including Stipends, District Assessment and manse utility costs, to be covered by the Circuit. As was the case for 2023-24 the required Assessment from the churches for 2024-25 was not fully covered by the Churches. For 2025-26 all the Churches agreed to pay the original sum requested for 2024-25, so the requested budget for 2025-26 should be fully covered.
Page 2 of 16
**Birmingham, Sutton Park Circuit 05/04**
## **Trustee’s Annual Report on Finance and Governance**
## **Basis of preparation and legal framework**
The Charity’s annual report and accounts for the year ended 31 August 2025 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2019 as applicable to the Financial Reporting Standard (FRS) 102.
Full Name of Charity: The Methodist Church - Birmingham (Sutton Park) Circuit Trading under the name Sutton Park Methodist Circuit.
Registration Charity Number: 1134369, date of registration 17 February 2010. Main communication address - 27, Blackwood Road, Tamworth, Staffordshire, B77 1JW
The members of the Sutton Park Methodist Circuit meeting are the Charity Trustees, membership comprising of circuit office holders, ministers and representatives appointed by the local churches and the circuit meeting. Full membership is shown as Appendix A to this report.
## **Circuit Ministers and Officers**
Active Circuit Ministers
Rev Nickolas Jones (Superintendent) Rev Alan Smithson Rev Jimmy Dube Rev Emily Young Deacon Marilyn Slowe Deacon Jenny Parnell
## Circuit Layworkers
None
Circuit Stewards Mr Nicholas Riley Ms Celiwe Majola Mrs Jean Youdell
## Treasurer
Mr Martin Waller acted as the principal officer overseeing the day to day financial management accounting during the financial year.
## Independent Examiner
James Cruse FCA, FCCA, BSc (Econ) Hons - JW Hinks Chartered Accountants, 19 Highfield Road, Edgbaston, Birmingham B15 3BH.
## Bankers
Central Finance Board of the Methodist Church - 9 Bonhill Street, London, EC2A 4PE CAF Bank Ltd - 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ
## Investment Bankers
The Trustees for Methodist Church Purposes - Central Buildings, Oldham Street, Manchester, M1 1JQ
## Trust Registrar
Mr Steve Buck
Page 3 of 16
## **Birmingham, Sutton Park Circuit 05/04**
## **Aims and organisation**
The charity objective is to act as a Resource provider within the area around Birmingham City, South Staffordshire, and North Warwickshire for the Methodist Church. The purposes of the Methodist Church are and shall be deemed to have been since the Date of Union, the advancement of:
- a) The Christian faith in accordance with the doctrinal standards and discipline of the Methodist Church;
- b) Any charitable purpose for the time being of any Connexional, District, Circuit, local or other organisation of the Methodist Church;
- c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church;
- d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist church.
## **Public Benefit**
We confirm the trustees have had regard to the Charity Commission’s guidance on public benefit.
## **Structure, Governance and Management**
The governing document for the circuit is the Deed of Union (1932) and Methodist Church Act (1976). Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPD).
Day to day management of the circuit is undertaken by the Circuit Leadership Team, along with the Circuit Meeting and the Local Preachers meeting.
## **Trustee Training**
A range of guidance is produced by Methodist Connexion to support the effective running of the circuit. All trustees are required to fulfil coherent Safeguarding requirements and conform to GDPR guidelines.
## **Related Parties**
The Circuit is part of the Birmingham District and is accountable to the Methodist Conference. The following Methodist Churches are linked to the Circuit - Blackwood, Boldmere, Erdington, Falcon Lodge, Four Oaks, Kinsgbury, Kingstanding, Nechells, Sutton Coldfield, St Chads (LEP), Stockland Green, Streetly and Witton.
## **Risk Management**
Income and expenditure is monitored and compared with the annual budget on an ongoing basis. Most items are as expected, and in line with both the budget and historical figures. The budget is used to determine the main source of income, being the assessments received from the churches, and enables the Charity to anticipate the potential impact of future calls on reserves.
## **Safeguarding**
Every person has a value and dignity which comes directly from the creation of male and female in God's own image and likeness. Christians see this potential as fulfilled by God's re-creation of us in Christ. Among other things this implies a duty to value all people as bearing the image of God and therefore to protect them from harm.
The Sutton Park Circuit commits itself to the implementation of Connexional Safeguarding Policy, government legislation, guidance and safe practice in the circuit and in the churches. The Sutton Park Circuit commits itself to the provision of support, advice and training for lay and ordained people to ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable.
## **Reserves Policy**
The Circuit's Reserves Policy is to hold sufficient funds to cover anticipated general running costs, to meet any unforseen item of major expense on manses and be able to continue funding planned activities in the short term. The General and Unrestricted Funds have decreased during the year. Funds will continue to be called upon in the foreseeable future, as annual income from church assessments is expected to be insufficient to meet all the costs including those of current ministerial staff. Consequently the Reserves Policy will be monitored and amended on an annual basis, with a view to using any surplus funds for mission projects as well as ensuring that there are sufficient funds to cover the current needs.
Page 4 of 16
**Birmingham, Sutton Park Circuit 05/04**
## **Statement of Financial Activities (SOFA) for the year ended 31 August 2025**
|**Notes**
**General**
**Circuit**
**Designated**
**Restricted**
**to the**
**Funds**
**Model**
**Funds**
**Funds**
**accounts**
**Trust**
£
£
£
£
**Income**
**Unrestricted Funds**|**Notes**
**General**
**Circuit**
**Designated**
**Restricted**
**to the**
**Funds**
**Model**
**Funds**
**Funds**
**accounts**
**Trust**
£
£
£
£
**Income**
**Unrestricted Funds**|**Totals**
**Totals**
**this year**
**last year**
**2025**
**2024**
£
£|**Totals**
**Totals**
**this year**
**last year**
**2025**
**2024**
£
£|
|---|---|---|---|
|Donations and legacies
4
7,228
-
-
-
Assessments on churches
5
348,663
**-**
**-**
**-**
From Monetary investments
6
9,954
1,072
2,941
-
From Investment properties Rent income
6
13,200
-
-
-
Capital Receipts
7
-
-
-
-
Grants received
8
17,164
-
-
-
Benevolent Fund
8
-
-
-
-
Other
8
-
-
-
-
**Total income**
**396,209**
**1,072**
**2,941**
**-**
**Expenditure on:**
Ministerial Stipends, NIC & Pension
11
225,561
-
-
-
Layworker Salaries, NIC & Pension
11
-
-
-
-
District Assessment
72,240
-
-
-
Methodist Church Fund
-
-
-
-
Circuit Events
12
-
-
-
-
Telephone, travel & administration
23,948
-
-
-
Manse Insurance, Council Tax & Water
31,149
-
-
-
Maintenance on manse property
23,560
-
-
-
Expenditure on investment property
6
3,166
-
-
-
Depreciation
-
-
-
-
Manse Insulation
22,345
-
-
-
Youth work
13
960
-
-
-
Other Expenditure
14
13,302
88
-
-
Grants and Donations
15
-
-
-
-
District Advance Fund levy
14
-
674
-
-
**Total expenditure**
**416,231**
**762**
**-**
**-**
**Net income before investment gains/(losses)**
**( 20,022)**
**310**
**2,941**
**0**
Net Gains/(Losses) on Monetary Investments
17
**-**
13
**0**
**0**
Net Gains/(Losses) on property revaluation
**-**
-
**-**
**-**
Net Gains/(Losses) on property disposals
16
-
-
**-**
**-**
**Net incoming/(outgoing) before transfers**
**( 20,022)**
**323**
**2,941**
**0**
Transfers between funds
23
20,000
-
( 20,000)
-
Reclassification of funds - sale proceeds
24
-
-
-
-
Reclassification of funds - loan repaid
24
-
-
-
-
**Net movement in funds**
**( 22)**
**323**
**( 17,059)**
**0**
Total funds brought forward
2,059,069
26,980
66,087
0
**Total funds carried forward**
**2,059,047**
**27,303**
**49,028**
**0**
_-_
_-_
_-_
**_Balance carried forward_**
**_For information only: money received and passed on to External Organisations_**
_Balance brought forward from last year_
_Donations received for External Organisations_
_Donations passed to External Organisations_|7,228
-
-
-
348,663
**-**
**-**
**-**
9,954
1,072
2,941
-
13,200
-
-
-
-
-
-
-
17,164
-
-
-
-
-
-
-
-
-
-
-|7,228
348,663
13,967
13,200
-
17,164
-
-|6,500
336,684
16,537
23,700
-
14,500
-
219|
||**396,209**
**1,072**
**2,941**
**-**
225,561
-
-
-
-
-
-
-
72,240
-
-
-
-
-
-
-
-
-
-
-
23,948
-
-
-
31,149
-
-
-
23,560
-
-
-
3,166
-
-
-
-
-
-
-
22,345
-
-
-
960
-
-
-
13,302
88
-
-
-
-
-
-
-
674
-
-|**400,222**
225,561
-
72,240
-
-
23,948
31,149
23,560
3,166
-
22,345
960
13,390
-
674|**398,140**
238,735
-
66,092
-
-
23,587
26,350
20,737
3,242
-
2,090
14,999
-
649|
||**416,231**
**762**
**-**
**-**|**416,993**|**396,481**|
||**( 20,022)**
**310**
**2,941**
**0**
**-**
13
**0**
**0**
**-**
-
**-**
**-**
-
-
**-**
**-**|**( 16,771)**
13
-
-|**1,659**
506
-
-|
||**( 20,022)**
**323**
**2,941**
**0**|**( 16,758)**|**2,165**|
||20,000
-
( 20,000)
-
-
-
-
-
-
-
-
-|-
-
-|-
-
-|
|||**( 16,758)**
**2,165**
2,152,136
2,149,971
**2,135,378**
**2,152,136**
-
-
-
-
-
-||
|||**_-_**|**_-_**|
Page 5 of 16
## **Birmingham, Sutton Park Circuit 05/04**
## **Balance Sheet as at 31 August 2025**
|**General**
**funds**
**Unrestricted**
**£**
Notes
**Tangible Fixed Assets**
Land & Buildings
16
1,807,941
Equipment
16
Investment properties
16
Investments
17
**_Total fixed assets_**
1,807,941
**Current Assets**
Debtors and Prepayments
18
30,727
Cash at Bank and in hand
19
42,035
Trustees for Methodist Church
Purposes deposits
19
Central Finance Board Deposits
19
226,749
**_Total current assets_**
299,511
**Creditors and Accruals (due in under 1year)**
Trade creditors and accruals
20
48,405
**Total due in under 1yr**
48,405
**Net current assets (liabilities)**
251,106
**_Total assets less current_**
**_liabilities_**
2,059,047
**Loans and Creditors (due after 1year)**
Provisions
for
liabilities
and
charges
21
**_Net assets_**
2,059,047
**Funds of the Circuit**
General funds
2,059,047
Circuit Model Trust Fund
23
Designated Funds
23
Restricted funds
23
**_Total Funds_**
23
2,059,047|**General**
**funds**
**Unrestricted**
**£**
Notes|**General**
**funds**
**Unrestricted**
**£**|**Circuit Model**
**Trust Fund**
**Unrestricted**
**£**|**Designated**
**funds**
**Unrestricted**
**£**|**Restricted**
**funds**
**£**|**Totals**
**this year**
**2025**
**£**|
**Totals**
**last year**
**2024**
**£**|
|---|---|---|---|---|---|---|---|
|||||||||
||16|1,807,941||||1,807,941|1,807,941|
||16|||||-|-|
||16|||||-|-|
||17||7,055|||7,055|7,042|
|||1,807,941|7,055|-|-|1,814,996|1,814,983|
|||||||||
||18|30,727||||30,727|27,435|
||19|42,035||||42,035|19,537|
||19||20,248|||20,248|19,938|
||19|226,749||49,028||275,777|310,758|
|||299,511|20,248|49,028|-|368,787|377,668|
|||||||||
||20|48,405||||48,405|40,515|
|||48,405||||48,405|40,515|
|||251,106|20,248|49,028||320,382|337,153|
|||2,059,047|27,303|49,028
-||2,135,378|2,152,136|
|||||||||
||21|||||-|-|
|||||||||
|||2,059,047|27,303|49,028|-|2,135,378|2,152,136|
|||||||||
|||2,059,047||49,028||2,059,047|2,059,069|
||23||27,303|||27,303|26,980|
||23|||49,028||49,028|66,087|
||23|||||-|-|
||23|2,059,047|27,303|49,028|-|2,135,378|2,152,136|
Summary of the Internal Organisations reporting to the Circuit Meeting. The funds of an Internal Organisation would normally be Restricted funds unless it could be clearly shown that they could be used for any Methodist purpose.
> Internal Organisations Opening Closing balance Receipts Payments Adjustments balance - Refugee project - Total - - - - -
Page 6 of 16
**Birmingham, Sutton Park Circuit 05/04**
## **Notes to the Accounts**
## **1 Basis of accounting**
The financial statements have been prepared in accordance with the Charities Act 2011 and the Charities: Statement Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with Financial Reporting Standard (FRS) 102.
## **2 Funds**
The funds held constitute: General Funds held for any purpose of the Circuit, which are Unrestricted. The Circuit Model Trust Fund has wide purposes defined in Standing Orders and is categorised as Unrestricted. Restricted Funds, which are held for a narrower purpose. Details of each material fund are disclosed in Note 23 of these accounts. Any funds may be represented by more than just cash.
## **3 Accounting policies**
## **Basis**
These accounts have been prepared on the basis of historical cost (except that investments are shown at their market value at the end of the year), on the accruals basis to show a true and fair view of the Circuit's financial position and activities.
## **Incoming Resources**
Income is included in the Statement of Financial Activities (SOFA) when the Circuit becomes entitled to the resources, and the Trustees are reasonable certain they will receive the resources; and the monetary value can be measured with sufficient reliability.
## **Resources Expended**
This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Circuit to pay out resources.
## **Grants**
Grants made by the Circuit from its own funds are recognised in full at the time of agreement or when the Circuit accepts that there is a legal or operational obligation to make the payment. When the grant is recurrent over more than one year the balance payable in future years is treated as a provision for future commitments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalments are paid in accordance with the originally agreed terms.
## **VAT**
Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers.
## **Tangible fixed assets for use by the Circuit**
These are capitalised if they can be used for more than one year, and individually cost at least £1,000.
The freehold property is shown in the accounts at 2015 deemed values (with the exception of the manse aquired in 2019 which is shown at the purchase price), of which the land component is deemed to be 50%. This estimate is based on guidance issued by the Methodist Church. No depreciation is provided on the buildings because the Trustees consider the current residual fair value of the manse buildings (on the assumption that it had reached the end of its useful economic life by the year-end) to be not less than its current value. Any depreciation would not be material. The properties have been reviewed for impairment.
## **Investment Properties**
The Circuit did not hold any Investment properties during the year.
## **Investments**
Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in the SOFA.
## **Debtors and Prepayments**
Debtors include the payment of the September stipend in August, and other prepayments.
## **Creditors**
Creditors include assessments received in August from circuit churches relating to next year, accrued expenses and trade creditors.
Page 7 of 16
**Birmingham, Sutton Park Circuit 05/04**
|||||**This year**|**Last year**|
|---|---|---|---|---|---|
|||||**2025**|**2024**|
||£|£|£|£|£|
||Unrestricted|Circuit Model||||
||Designated|Trust Fund|Restricted|Total|Total|
|**4. Donations and legacies received**||||||
|Donations:||||||
|Methodist Church Zimbabwe Fellowship UK|6,000|||6,000|6,000|
|Methodist Diaconal Order||||-|-|
|Sundry donations|1,228|||1,228|500|
|Connexion use of manse for year||||-|-|
|**Total**|7,228|-|-|7,228|6,500|
|**5. Charitable activities - other**||||||
|Assessments on churches|348,663|||348,663|336,684|
|**6. Investment Income/Expenditure**||||||
|Interest and dividends|12,895|1,072||13,967|16,537|
|Rental income|13,200|||13,200|23,700|
|**Total Income**|26,095|1,072|-|27,167|40,237|
|**Expenditure**||||||
|Agency Fees|-|||-|1,132|
|Property Maintenance|1,802|||1,802|146|
|Property Insurance|1,364|||1,364|1,964|
|**Total Expenditure**|3,166|-|-|3,166|3,242|
|**Net Gain on Investment**|22,929|1,072|-|24,001|36,995|
|**7. Capital Receipts**||||||
|Sale of investment property||||||
|Connexional Priority Fund Levy||||||
|Selling Agents fees||||||
|Legal fees||||||
|**Total**|**-**|**-**|**-**|**-**|**-**|
|**8. Other trading activities**||||||
|Grants received||||||
|Connexional Grant for MOCC Minister|14,500|||14,500|14,500|
|Other||||-||
|DAF Grant from District Andvance Fund|2,664|||2,664||
|LEP church contribution|-|||-|219|
|**Total (Grants plus Other)**|17,164|-|-|17,164|14,719|
|**9. Payment to Trustees**||||||
|(A) Payments made to trustees for additional|services provided to the Circuit||by agreement|||
|with the Circuit Meeting||||nil|nil|
|(B) Number of trustees who were paid expenses||||13|13|
|The expenses primarily relate to reimbursement for travel, postage and printing costs||||||
|Total amount paid||||4,305|11,816|
|**10. Fees for examination or audit of the accounts**||||||
|Independent examiner’s fees (this year's estimated - last year's actual)||||2,000|1,950|
|Other accountancy fees||||nil|nil|
Page 8 of 16
## **Birmingham, Sutton Park Circuit 05/04**
|**11. Ministerial staff costs**
Gross stipends and benefits in kind
Employer's Pension costs
Employer’s National Insurance costs
Apprentice levy
Total costs
**Average number of full-time ministerial staff employed**|**This year**
**2025**
£|**Last year**
**2024**
£|
|---|---|---|
||167,535
36,707
20,380
939|178,115
42,965
16,843
812|
||
225,561
5.5|238,735
5.5|
## **Pensions**
Most ordained presbyters and deacons are members of the Methodist Ministers' Pension Scheme (MMPS). This is a defined benefit pension scheme. The Supreme Court held in 2014 that the Methodist ministers (which term includes presbyters and deacons) are not employees of the church. For simplicity, however, when dealing with National Insurance Contributions and pension contributions, the terms 'employer' and 'employee' are used as they would be in an employing body.
The Connexion accounts for the MMPS and shows the figures in the annual Methodist Church in Great Britain accounts. The MMPS was in deficit but prudent investment over the year has cleared this issue.
|**Layworker employees costs**
Gross wages, salaries
Employer's Pension costs
Pension scheme debt on withdrawal and deficit arrears
Employer’s National Insurance costs
Apprentice levy and payroll bureau cost
Total costs
**Average number of lay workers employed**
None employed in year
**12 Circuit events**
Circuit Service Offerng
Circuit Service Offering
Other events and costs
Total costs
**13 Youth work**
Sub-contracted youth worship leaders
Youth events cost
Total costs
**14 Other Expenditure**
Quinquennial inspections for churches and manses
Birmingham Churches Together donation
Lea Abbey board for Presbyter
Training
Removal costs and allowances for incoming staff
Other
Trustees for Methodist Church Purposes Admin charge (TMCP)
TMCP District Advance Fund Levy
Total costs
**15 Grants and donations paid**
Payments made from Restricted funds
Paid to individual churches from Trustees for Methodist Church Purposes funds
Paid to individual churches from General funds
Total costs|This year
2025
£
-
-
-
-
-
-
none
-
-
-
-
-
960
960
2,832
1,545
-
-
3,650
5,275
-
88
674
14,064
-
-
-
-|Last year
2024
£
-
-
-
-
-|
|---|---|---|
|||-
none
-
-
-|
|||-
2,090|
|||2,090
3,300
1,095
-
-
3,650
6,880
-
74
649|
|||15,648
-
-
-|
|||-|
Page 9 of 16
## **Birmingham, Sutton Park Circuit 05/04**
## **16 Tangible Fixed Assets**
|**16 Tangible Fixed Assets**||
|---|---|
|The Circuit owns seven manses in active use:|Deemed values|
||established 1/9/2015|
||£|
|19 Hollyhurst Road B73 6SY|301,381|
|98 Orphanage Road B24 9HX|244,282|
|85 Reservoir Road B23 6DH|287,469|
|12 Upper Clifton Road B73 6BP|33,269 *|
|98 Walmley Road B76 2QD|234,860|
|54 Hawthorn Brook Way (aquired in July 2019)|347,000|
|140B Chester Road B74 2HS|359,680|
||1,807,941|
*12 Upper Clifton Road is part owned with the Methodist Church World Mission Fund (9.4% Circuit and 90.6% WMF) - only the 9.4% portion is included in these accounts). A previous review determined that none of our sites has land that could be sold off for development.
During the year, the Circuit did not own any properties classified as investment properties.
## **Property Disposals**
|Details
None
**Cost or valuation**
Balance brought forward
Additions
Revaluations
Disposals
Transfers between categories
Balance carried forward
**Accumulated depreciation**
Basis (SL or RB)**
Rate
Balance brought forward
Charge for year
Revaluations
Less: Disposals
Transfers between categories
Balance carried forward
**Net book value**
Brought forward
Carried forward|Carrying
Sale
Revaluation
Gain/(Loss)
- - -
-
Fixtures,
Assets
Investment
fittings and
under
Other Land
Manses
Buildings
equipment
construction
Total
£
£
£
£
£
£
1,807,941
1,807,941|
|---|---|
||-
1,807,941
-
-
-
1,807,941
N/A
N/A
N/A
S/L
3 Years|
||-
1,807,941
-
-
-
1,807,941
-
1,807,941
-
-
-
1,807,941|
_** Indicates the method of depreciation (SL = straight line, RB = reducing balance), and the rate of depreciaton. Straight Line is based on the anticipated life of the asset, and Reducing Balance is based on a percentage deduction made each year._
Page 10 of 16
## **Birmingham, Sutton Park Circuit 05/04**
## **17 Investments**
The funds that support the Circuit Model Trust Fund are held by TMCP in Trustees Interest Funds on which interest is credited monthly. These are regarded as medium and long-term investments.
TMCP is the legal owner and Custodian Trustee of all Methodist Trust Property, including legacies, Endowments, and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, by providing guidance and acting under their direction, the Managing trustees comply with charity law and Methodist law and policy as determined by Methodist Conference.
|**Analysis of investment movements**
Investments listed on a recognised Stock Exchange
Investments held in common investment funds
Securities not listed on a recognised Stock Exchange
Other investments
**Total**
**Change in investment values**
Carrying (market) value at beginning of year
Additions to investments at cost
Less disposals at carrying value
Net gain/(loss) on revaluation
Carrying (market) value at end of year|**This year**
**Last year**
**2025**
**2024**
**£**
**£**
7,055
7,042|
|---|---|
||7,055
7,042
7,042
6,536
13
506|
||7,055
7,042|
Page 11 of 16
## **Birmingham, Sutton Park Circuit 05/04**
|**This year**
**2025**
**£**
**18. Debtors and prepayments**
Pre paid stipends
18,050
Accrued income
-
Other debtors and prepayments
12,677
**Total debtors and prepayments**
30,727
**19. Analysis of cash at bank**
Bank balance held in CAF Bank
42,035
Bank balance held in Central Finance Board, London (General,Employment ,Restricted)
275,777
Bank balance held in TMCP, Manchester
20,248
**Total Cash and Bank**
338,060
**20. Analysis of current liabilities and long term creditors**
Accrued expenses
2,000
Assessments received from churches in respect of next year
41,881
Other creditors
4,524
**Total Current Liabilities**
48,405
**21. Movement on Loans**
Amount
New
Loan
Repaid in
Source
Purpose of loan
b/fwd
borrowings
interest
the year
£
£
£
£
Methodist Chapel Aid
Bridging Loan on manse
- - - -
**Repayment due**
Within 12 months
31/08/2025
Between 1 and 5 years
31/08/2026
31/08/2027
31/08/2028
31/08/2029|**Last year**
**2024**
**£**
20,498
-
6,937|
|---|---|
||27,435|
||19,537
310,758
19,938|
||350,233|
||1,950
37,894
671|
||40,515|
||Balance at
year end
£
-
Totals
nil
nil|
## **22. Capital Commitments and Contingent Liabilities**
At 31st August 2024 the Circuit has no capital commitments and no contingent liabilities were identified.
Page 12 of 16
**Birmingham, Sutton Park Circuit 05/04**
## **23. Detailed analysis of individual fund movements**
## **Unrestricted Funds**
|**Unrestricted Funds**|||
|---|---|---|
|Fund Name
General Fund (excl. Assets)
Employment Reserve
Circuit Model Trust (Int fund)
Totals Monetary
Circuit Model Trust (Invest't)
Totals Including Investment|Opening
Expend-
Reclass-
Closing
Balance
Income
iture
Transfers
ification
Balance
251,128
396,209
(416,231)
20,000
-
251,106
66,087
2,941
-
(20,000)
-
49,028
19,938
1,072
(762)
-
-
20,248|Purpose of the fund
General Circuit running expenses
To help Circuit employment costs|
||337,153
400,222
(416,993)
-
-
320,382||
||7,042
983
(970)
-
-
7,055||
||344,195
401,205 (417,963)
-
-
327,437||
## **Restricted Funds**
|Fund Name
None
-
-
-
-
-
Totals
-
-
-
-
-
Total of Unrestricted and Restricted funds excluding property
Property - manses
Total Funds|-
-
-
-
-|-
-|Purpose of the fund|
|---|---|---|---|
||||
none|
|||-||
|||327,437
1,807,941||
|||2,135,378||
## **Transfers between funds**
The reasons for the transfers were as follows:
There was a transfer of £20,000 from the Employment CFB Bank Account to the CAF Bank General Account towards the £22,345 cost of the thermal insulation improvements at the 98 Orphanage Road Manse. This work was all completed and paid for before the year end.
## **24. Reclassification of funds**
Circuit property is always carried in the General Fund but upon sale the net proceeds are processed through the Circuit Model Trust Fund. This requires an adjustment and any such sales during the year are reflected below at the net sale price.
There were no Bridging loans or property sales during the year
|Details
General
CMTF
Sale of manse
**Endowment Funds**
Endowment Name
None
Totals
How the capital is
invested|Designated Restricted
Total
-
The current value
Annual
What the income
of the capital
income
was used for|
|---|---|
||
nil
nil|
Page 13 of 16
## **Related party transactions**
- FRS102 requires that charities that have one or more related party transactions must disclose:
- the names of the transacting related parties;
- a description of a relationship between the parties;
- a description of the transactions;
- the amounts involved;
- any other elements of the transactions necessary for an understanding of the accounts;
- the amounts due to or from related parties at the balance sheet date and provisions for doubtful debts due from such parties at that date; and
- amounts written off in the period in respect of debts due to or from related parties.
|Name of related party
Relationship
**This year**
Methodist Property Fund
Methodist Connexional Grants Team
Methodist District Advance Fund Grant
Methodist Church Zimbabwe Fellowship UK
**Total**
**Last year**
Methodist Property Fund
Methodist Connexional Grants Team
Methodist Church Zimbabwe Fellowship UK
**Total**|Income from
Payments to
Loans from
Loans to
Amounts
related party
related party
related party
related party
owed by/to
in the year
in the year
in the year
in the year
related party
at year end
£
£
£
£
£
-
-
-
-
-
14,500 -- - -
2,664
6,000 - - - -|
|---|---|
||**23,164**
**-**
**-**
**-**
**-**|
||-
-
-
-
-
14,500
-
-
-
-
6,000
-
-
-
-|
||**20,500**
**-**
**-**
**-**
**-**|
Note: The circuit churches do collect money for Methodist related projects, which is recorded and sent direct to the Methodist Fun by the circuit-appointed Fund Treasurers. No documents nor money are seen by the Circuit Treasurer and such finance is not included in these cIrcuit accounts.
A separate report is issued each year by the Connexional Team.
Page 14 of 16
**Birmingham, Sutton Park Circuit 05/04 Circuit**
## **DECLARATIONS**
## **Treasurer**
I confirm that I have prepared the accounts from the records of the Circuit and that they include all funds under the control of the Circuit Meeting
Signature of Treasurer Date **02 October 2025** ~~ae~~ Name Martin John Waller ~~| 7]~~ Address 27,Blackwood Road, Tamworth, Staffs. B77 1JW ~~Po~~ **Presentation to the Circuit Meeting for approval.** I confirm that the Accounts have been presented to the Circuit Meeting on **03 December 2025** ~~Po~~ and were approved. Signature of the Chair of the meeting Name of the Chair of the Rev Nickolas Jones
Name of the Chair of the meeting Date **03 December 2025** ~~[|~~
Page 15 of 16
**Birmingham, Sutton Park Circuit 05/04**
## **Independent Examiner’s Report to the Trustees of the Birmingham, Sutton Park Methodist Circuit**
> This Report is on the Circuit Accounts for the year ended 31 August ~~[|~~ 2025
## **Respective responsibilities of Trustees and Examiner**
The charity's trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is the Independent Examiner's responsibility to:
follow the procedures laid down in the general Directions given by the Charity Commission under Section 145(5)(b) of the Charities act; and
state whether particular matters have come to their attention.
## **Basis of Independent Examiner’s Report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
## **Independent Examiner’s Statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 130 of the Charities Act.
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act.
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
I have not obtained independent verification of all investments with the Trustees for Methodist Church Purposes ("TMCP") or held in other Trusts, Bank balances and Funds at the Central Finance Board of the Methodist Church ("CFB"), which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date.
**----- Start of picture text -----**
Name
James Cruse FCA, FCCA, BSc (Econ) Hons - J W Hinks LLP
Signature
Relevant Professional
qualification or body Chartered Accountants
CO
Address
19 Highfield Road, Edgbaston, Birmingham, B15 3BH
Po
Date 04 December 2025
td
**----- End of picture text -----**
Page 16 of 16
**Birmingham Sutton Park Circuit - list of Trustees Appendix A Downloaded from Charity Commission Website 11th Septemebr 2025 Those serving all of 2024/25 and up to 11/09/2025**
- 62 Mr Steve Buck (Charity Commission Web-Site Administrator) 61 Rev Nickolas Jones 12-08-2022 50 1 Eur Ing Martin Waller 16-12-2009 51 2 Judith Ann Stephens 16-12-2009 52 3 Mr David Andrews 16-12-2009 53 4 Mrs Margaret Henry 01-09-2010 54 5 Mr David Allen 08-09-2010 55 6 Miss Jenifer Hall 06-06-2012 56 7 Mrs Amanda Hume 11-07-2012 57 8 Mrs Julie Goascoigne 06-08-2012 9 Mr Giles Wheeler 23-04-2013
- 50 Miss Naomi Jones 19-06-2024 51 Mrs Jean Youdell 04-09-2024 52 Ms Anna-Kathleen Astin Miklasz 13-11-2023 53 Ms Mary McKenzie 08-01-2024 54 Dr Clive Thursfield 01-06-2024 55 Mr Daniel Mark Hurst 13-07-2024 56 Mrs Lynette Jones 22-07-2024 57 Rev Jennifer Parnell 01-08-2024
- 10 Mrs Catherine Ann Cole 28-04-2013
- 11 Mrs Marion Watts 01-05-2014 12 Mr Benedict Adams 19-07-2014 58 13 Mr Grahame Tench 04-12-2014 59 14 Mr Gerald Peel 01-09-2016 60 Rev Sarah Butcher 01-09-2025 15 Mr Peter Le Brocq 19-12-2016 16 Ms Yvone Huggins 06-01-2017 17 Mrs Lorna Brown 23-04-2017 18 Revd David Hulme 01-09-2017 19 Deacon Marilyn Slowe 01-09-2017 20 Mrs Michelle Wheeler 30-11-2017 21 Mr David Bowater 01-04-2018 22 Mr Thomas Watts 01-05-2018 23 Mrs Jennifer McGregor 14-06-2018 24 Mrs Christine Rossiter 07-09-2018 Mr John Robbins 16-10-2009 25 Ms Christine Mary Blake 05-03-2019 26 Mrs Noreen Marshall 17-10-2019 27 Mrs Kathleen Matthews 29-10-2019 28 Mrs Carole McSheen 01-01-2020 29 Mrs Carolyn Humpherson 18-04-2020 30 Revd Emily Young 20-08-2020 31 Mrs Maxine Hay 02-10-2020 32 Mr Peter Johansen 02-10-2020 33 Mrs Jenny Wilkes 10-03-2021 **Total Trustees 62** 34 Mrs Alison Burland 29-04-2021 35 Mrs Frorence O'Connor 06-06-2021 36 Mr Peter Vaughan White 06-06-2021 37 Miss Deborah Majola 16-06-2021 38 Mr John Harden 16-06-2021 39 Mr Nick Riley 11-09-2021 40 Miss Imogen Clarke 06-12-2021 41 Mr Christopher Seeley 29-03-2022 42 Mr Thomas Clive Williams 09-06-2022 43 Mrs Julie Ann Read 09-06-2022 44 Rev Freddy Takavarasha 11-08-2022 45 Mr John Butler 21-09-2022 46 Mr Kevin Clarke 23-02-2023 47 Mrs Christine Chick 09-03-2023 48 Mrs Diana Bosman 09-03-2023 49 Mr Anthony Brown 18-05-2024
**Those joining since 1st September 2024** 58 Ms Linda Robinson 26-01-2025 59 Rev Collins Frimpong 20-08-2025 60 Rev Sarah Butcher 01-09-2025
**Those leaving since 1st September 2024** Mr John Robbins 16-10-2009 Mr David Charles Andrews 16-12-2009 Revd Dr Alan Smithson 01-09-2013 Mr Anthony Lawence Wilkinson 12-06-2019 Rev Dr Jimmy Dube 05-11-2020 Rev Stephen Fletcher 07-09-2024