SOUTHPORT METHODIST CIRCUIT
Charity Registration Number 1134383
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
For the year ending
31st August 2025
SOUTHPORT METHODIST CIRCUIT
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
For the year ending
31st August 2025
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|---|---|---|---|---|
|Contents|Page|
|Charity|information|1|
|Trustees'|report|2-7|
|Declarations|8|
|Independent|examiner's|report|9|
|Statement|of|Financial|Activities|10|
|Balance|Sheet|11|
|Notes|to|the|accounts|12-17|
|Appendix 1|-|List|of trustees|18-19|
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Reference and Administrative Details for the year ended 3ist August 2025
SOUTHPORT METHODIST CIRCUIT
| CharityName | Southport Methodist Circuit |
|---|---|
| Charity registration | England &Wales number 1134383 |
| Main communication address | Circuit Office |
| Leyland Road Methodist Church | |
| Leyland Road | |
| Southport | |
| PR9 9JQ | |
| Trustees | A full list of trustees is shown in appendix 1 |
| Circuit Ministers and officers | |
| Active Circuit Ministers | Rev Patrick Evans |
| Rev Sheila Prest | |
| Rev Christopher Humble | |
| Rev Ernest Grimshaw | |
| Rev Martin Abrams | |
| Rev Derek Bowker | |
| Rev Rachel Bray | |
| Circuit Stewards | Mr S Hardiman |
| Mrs P O'Malley | |
| Ms L Goddard | |
| Mr R Flanagan | |
| MrsJWallbanks | |
| Treasurer | Mr Barry Stewart |
| Independent Examiner | Mr S Noad FCA |
| 34 Brighton Road | |
| Southport | |
| Merseyside | |
| PR8 4DD | |
| Bankers | Central Finance Board |
| 9 Bonhill Street London EC2A 4PE | |
| Barclays Bank | |
| LordStreetSouthport |
Page 1
SOUTHPORT METHODIST CIRCUIT TRUSTEES' REPORT AND FINANCIAL STATEMENTS For the year ending
31st August 2025
1 Objectives and activities
1.1 Charity objectives
Charity objective is to act as a Resource provider within the area around Southport 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.
1.2 Main activities
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The organising and resourcing of regular public acts of worship open to members of the church and non-members alike.
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The teaching of Christianity through sermons, courses and small groups.
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The resourcing of pastoral work including visiting the sick and bereaved.
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Taking religious assemblies to local schools.
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Promotion of Christianity through the staging of events and services.
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Provision of chaplaincy services to the local university and other institutions.
1.3 Public benefit
The trustees have had regard to the guidance issued by the Charity Commission on public benefit.
2. Review of the year
The circuit had 1 full time presbyter; Rev Patrick Evans (Superintendent), and two part time presbyters; Rev Ernie Grimshaw who is a Supernumerary that moved to the circuit at the start of the year and kindly offered to cover 0.75% of a full-time appointment and Rev Shiela Prest who is a Supernumerary minister and offered us 0.33% of a full-time appointment serving at Formby Methodist Church. Rev Sonya Marshall’s authorisation to serve as a Methodist Minister wasn’t renewed for this year. The three long standing Local Ecumenical Partnerships at St Francis of Assisi, St Philip and St Paul with Wesley (both Church of England) and Lord Street West United Church (United Reformed Church) continue to support the shared mission and worship of the circuit. Rev Rachel Bray (Church of England) is authorised to serve as a Methodist Minister by the Methodist Conference. This is reviewed annually. Rev. Alex Galbraith, who was the vicar at St Francis of Assisi passed away during the year and we are grateful to the Rev. Pat Willis a retired vicar that stepped up to support the local congregation. Rev. Hilary Smith took on the team ministry for the URC and shares responsibility for Lord St West United Church which now works on a 50/50 shared leadership between Methodist and URC rather than the previous model of alternating leadership between the denominations.
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SOUTHPORT METHODIST CIRCUIT TRUSTEES' REPORT AND FINANCIAL STATEMENTS For the year ending 31st August 2025
,
- Review of the year (cont.) The presbyters support the chaplaincy at Connell Court as well as offering spiritual care and Holy Communion at other residential and nursing homes throughout Southport on a regular basis. These are non-denominational services offered to all residents.
Rev. Evans along with other circuit representatives, sat on the partnership steering group for Compassion Acts as they continued seeking new projects to reduce poverty and reduce social exclusion. He is also the Liverpool District Probationer’s Secretary supporting ministers preparing for ordination.
Rev Rachel Bray continued to lead Sunday @ 6 working with young people aged 10-18 from across the circuit engaging them not only in faith matters but world affairs too. They attended the Methodist Youth Conference 3Generate in the NEC Birmingham in October 2024.
Rev. Martin Abrams and Rev Jan Fraser are Chaplains at Southport and Ormskirk hospitals which are part of the Mersey and South Lancashire Teaching Hospitals NHS Trust. Shirley Potts, a Local Preacher, is also a member of the Chaplaincy team. Margaret Sadler our circuit administrator retired during the year and as an interim measure Martin Maynard took on some of these duties.
Mrs Debs Attwater took on the role of Circuit Safeguarding Officer and has been busy running a number of online and face to face Foundation and Advanced Training sessions to ensure that everyone was up to date. This has been accompanied by mandatory Equality, Diversity and Inclusion and Unconscious Bias training for circuit and local church office holders.
Martin Maynard is our GDPR champion continued to run training session across the circuit to ensure that we are compliant with the Data Protection Act 2018.
Sally Eyes the Circuit Outreach Lay Worker continued running the Bereavement Course for the community working with those who feel isolated due to the loss of loved ones. She continues to support the weekly food pantry at Liverpool Road for those who are struggling with food poverty which is a growing need in the area. She supports the SASWT Sweaty Church at St Philips Primary School and assists with Sunday @ 6 where she took lead role in organising a weekend away at 3Generate in Birmingham.
Mr lan Robinson our circuit property manager has been fully utilised assisting our local churches to ensure that they are up to date with current legislation, along with advising on numerous building projects within the circuit.
The circuit entered the stationing process to look for a presbyter to join us as a replacement minister to replace the Rev Patrick Evans who is sitting down from September 2026.
To try and ease the load on our presbyters we currently hold 4 morning services, 12 early morning communion services, 12 evening services and 12 Raising Praise services plus a few special events as circuit services were all our churches combine, along with an increase in Local Arrangements. We are grateful for the dedicated service shown by our local preachers and worship leaders in helping to make this happen.
Page 3
SOUTHPORT METHODIST CIRCUIT TRUSTEES' REPORT AND FINANCIAL STATEMENTS For the year ending 31st August 2025
Future developments
Bescar Lane Methodist Church having closed for worship in September 2024 is going through the process of being prepared for sale on the open market. Cornerstone Methodist Church continues to explore their future on the Marshside Road site and are also possibly going to put the site on the market.
Liverpool Road, Lord St West and Ainsdale are all having feasibility studies carried out as they try to discern their future direction.
Interviews have taken place to appoint two youth workers for a three-year period, one of which will spend 50% of their time assisting the Southport School Workers Trust.
We still have one circuit church which needs to vote on whether to allow same sex marriages.
Finance
During the year the Circuit received income of £332,086 ( 2024 £791,609). Income derives principally from the assessment income it received from the churches which form part of the Circuit. Expenditure on charitable activities amounted to £388,215 (2024 £352,753). The net deficit for the year was £56,065 compared to a net surplus of £441,361 in 2024, which included a capital receipt of £400,000 from the introduction of the Elbow Lane Church manse.
It is the charity's policy to maintain general fund reserves of approximately four months' general expenditure in order to maintain sufficient reserves to accommodate any unexpected requirements on the charity's funds. At the year end reserves amounted to £685,757 (2024 £741,777), and the increase in reserves is explained by the increase in the CMT funds relating to the sale of Circuit properties in previous years.
Plans for 2025/26
Circuit financial plans for the coming year have been prepared on the basis that there remains three full-time ordained staff with anticipated cost living stipend increases, combined with an increase in the assessment paid to the district such that the assessment for each church will not be increased in the forthcoming year.
3. Structure, governance and management
Governing documents
The governing document for the Circuit is the Deed of Union (1932) and Methodist Church Act (1976). 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 local preachers' meeting.
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SOUTHPORT METHODIST CIRCUIT TRUSTEES' REPORT AND FINANCIAL STATEMENTS For the year ending 31st August 2025
Charity constitution
Trust deed.
Trustee training
A range of guidance produced by Methodist Connexion to support the effective running of the Circuit, specifically the leaflet ‘The Role of a Trustee in The Methodist Church’ is given to all new Circuit meeting members as induction to their role as trustees .
Related parties
The Circuit is part of the North West of England Methodist District and is also accountable to the Methodist Conference. The following Methodist Churches are linked to the Circuit:-
Ainsdale, Bescar Lane, Formby, Leyland Road, Liverpool Road, Lord St West (LEP URC), Cornerstone, St. Philip & St. Paul with Wesley (LEP Anglican), St Francis of Assisi (LEP Anglican) and Russell Road.
Other related party transactions are disclosed in the accounts
Risk Management
The major risks have been identified and recorded by the Circuit Leadership with professional advice taken as required There is an annual review process undertaken and recorded and risks are reviewed throughout the year. Income and Expenditure is being monitored in total and is compared with the approved annual budget on a halfyearly basis to detect trends as part of the risk management process to avoid unforeseen 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.
Methodist Connexional practice outlines commitment to the following principles:
e the care and nurture of, and respectful pastoral ministry with, all children, young people and adults
e the safeguarding and protection of all children, young people and adults when they are vulnerable
e the establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse.
° We will carefully select and train all those with any responsibility within the Church, in line with Safer Recruitment principles, including the use of criminal records disclosures and registration with the relevant vetting and barring schemes
Page 5
SOUTHPORT METHODIST CIRCUIT TRUSTEES' REPORT AND FINANCIAL STATEMENTS For the year ending 31st August 2025
Safeguarding (cont).
¢ We will respond without delay to every complaint made which suggests that an adult, child or young person may have been harmed, cooperating with the police and local authority in any investigation.
- We will seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care.
¢ We will seek to challenge any abuse of power, especially by anyone in a position of trust.
¢ We will seek to offer pastoral care and support, including supervision and referral to the proper authorities, to any member of our church community known to have offended against a child, young person or vulnerable adult.
e In all these principles we will follow legislation, guidance and recognised good practice
The Southport Circuit commits itself to ensuring the implementation of Connexional Safeguarding Policy; government legislation, guidance and safe practice in the Circuit and in the churches.
The Southport Circuit commits itself to the provision of support, advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable. The Circuit is supported in these responsibilities by the Circuit Safeguarding Officer.
Page 6
SOUTHPORT METHODIST CIRCUIT TRUSTEES' REPORT AND FINANCIAL STATEMENTS For the year ending 31st August 2025
Statement of Trustees Responsibilities for the Year Ended 31 August 2025
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP (FRS 102) ;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees and signed on its behalf by:
NW lRruwe Signature
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31[2%
Date
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GUSTER CHARLES HUMBLE
Full name
Page 7
,
SOUTHPORT METHODIST CIRCUIT
ACCOUNTS FOR THE YEAR ENDED 31ST AUGUST 2025
Declarations and Scrutiny
I confirm that these accruals-based accounts for the year to 31 August 2025 have been prepared from the records of the Circuit and that they include all funds under the control of the Circuit .
Signature Of treaSUrel ........csscccssessessseseeseeeeseeeteeseetenneeeeteseessarses nate, 2b) 3) 2b. Name and address of treasurer LAR, BARA STEORLTpl DB ASCErs Galaes?Crlrés) | Cy tloeeT Post code FASi 6 pz
Presentation to the Cicuit meeting
| confirm that the annual report and accounts for the year ended 31 August 2025 were presented to the Circuit meeting held on Aaad Arte Zarb Signature of the Chair of the meeting vod ble ee
Name of the Chair of the meeting BE” Date owAle
Page 8
Independent Examiner’s Report to the Trustees of the
SOUTHPORT METHODIST CIRCUIT Charity No 1134383
Responsibilities and basis of report
| report to the trustees on my examination of the accounts of the Southport Methodist Circuit for the year ended 31 August 2025 set out on pages 10 to 17. As the Circuit’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| report in respect of my examination of the Circuit’s accounts carried out under section 145 of the Act and, in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner’s Statement
The Circuit’s gross income exceeded £250,000 and | am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that in, any material respect:
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. the accounting records were not kept in accordance with section 130 of the Act; or . the accounts do not accord with the accounting records; or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
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: other than any requirement that the accounts give a ‘true and fair’ view, which is not a matter considered as part of an independent examination.
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‘i the trustees’ annual report is not consistent with the accounts.
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
| have not obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date
Signature of independent examiner.........5 » de, Name of independent examiner senses STVACTNNT PUNBD) ccnscotsocnstctsrtcen Relevant professional qualificationre of independentF examiner‘ CHARTEREDSARTRE A A C CUUTANT"CU Address eer a ee eee .sxcessenasenpevenciemessmmccieraseesunee ccosssssssisitsiistittts initiaSOMHEHCT POSt Code AREYE LDiDADD Date a eelalaand
Page 9
Statement of Financial Activities for the year ended 31 August 2025
SOUTHPORT METHODIST CIRCUIT
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|---|---|---|---|---|---|---|---|---|---|
|Notes|to|Circuit|Model|Designated|
|the|General|Fund|‘Trust|Fund|Fund|Total|Total|
|accounts|(Unrestricted)|(Unrestricted)|(Unrestricted)|2024-25|2023-24|
|£|£|£|£|£|
|Income|and|endowments|from:|
|Donations|and|legacies|2|730|-|-|730|45,298|
|Charitable|activities|3|232,442|-|-|232,442|268,643|
|Investment|income|4|8,604|20,174|841|29,619|34,522|
|Capital|receipts|5|-|-|-|-|400,000|
|Other|income|6|69,295|-|-|69,295|43,146|
|Total|311,071|20,174|841|332,086|791,609|
|eins|be ee|
|Expenditure|
|Grants|and|donations|7|61,551|-|-|61,551|16,215|
|Salaries|and|associated|costs|8|154,980|-|-|154,980|180,098|
|Property|maintenance|15,628|-|-|15,628|4,726|
|District Assessment &|Levy|9|71,307|26,317|-|97,624|100,656|
|Depreciation|45|-|-|45|60|
|Telephone|and|travel|5,834|-|-|5,834|6,351|
|Insurance|and|utilities|13,536|-|-|13,536|14,923|
|Other expenditure|10|37,439|1,520|58|39,017|29,724|
|Total|360,320|27,837|58|388,215|352,753|
|Losses|on|investments|-|-|-|-|-|
|Gains/(losses)|on|monetary|investments|14|-|64|-|64|2,505|
|Net income/(expenditure)|(49,249)|(7,599)|783|(56,065)|441,361|
|Transfers|between|funds|18|17,868|(17,868)|-|-|-|
|Net|movement|in funds|18|(31,381)|(25,467)|783|(56,065)|441,361|
|Total|funds|brought forward|18|1,547,751|467,559|17,624|2,032,934|1,591,573|
|Total funds|carried|forward|18|1,516,370|442,092|18,407|1,976,869|2,032,934|
|a|the a|a|A|
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The notes on pages 12 to 17 form part of the financial statements
Page 10
SOUTHPORT METHODIST CIRCUIT
Balance Sheet as at 31 August 2025
;
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|---|---|---|---|---|---|---|---|---|---|---|---|
|General|Fund|Circuit|Model|Designated|Totals|2025|2024|
|(Unrestricted)|Trusts|Funds|
|Notes|(Unrestricted)|(Unrestricted)|
|£|£|£|£|£|
|Fixed|Assets|
|Tangible|assets|12|961,112|-|-|961,112|961,157|
|Investment|property|13|330,000|-|-|330,000|330,000|
|Investments|14|-|34,949|-|34,949|34,885|
|Total|fixed|assets|1,291,112|34,949|-|1,326,061|1,326,042|
|Current|Assets|
|Debtors|15|10,441|-|-|10,441|8,962|
|Central|Finance|Board|Deposits|210,289|407,143|18,407|635,839|661,490|
|Cash|at|Bank|and|in|hand|27,301|-|-|27,301|56,600|
|Total|current|assets|248,031|407,143|18,407|673,581|727,052|
|Current|liabilities|
|Creditors|(due|in|under|1|year)|16|22,773|-|-|22,773|20,160|
|Net|current|assets/liabilities|225,258|407,143|18,407|650,808|706,892|
|a|
|Net assets|Pa___1,516,370tl442,092|18,407|1,976,869SS _2,032,934|
|Funds|of the|Circuit|
|General|Fund|(Unrestricted)|17|1,516,370|-|-|1,516,370|1,547,751|
|Circuit|Model|Trust|Fund|
|(Unrestricted)|17|-|442,092|-|442,092|467,559|
|Trustee|Interest|Fund|17|18,407|18,407|17,624|
|Total|Funds|1,516,370|442,092|18,407|1,976,869|2,032,934|
|a|acer|et|nen|Se|ane a|
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The financial statements were approved by the Circuit trustees on ta] afk and were signed on its behalf by:
Trustee
The notes on pages 12 to 17 form part of the financial statements.
Page 11
SOUTHPORT METHODIST CIRCUIT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST AUGUST 2025
;
1 Basis of accounting
Accounting Standard
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £
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; a designated fund which is unrestricted in respect of Victoria Methodist Church for building maintenance. Restricted funds are held for a narrower purpose . There are no Endowment funds. Details of each material fund are disclosed in the final note to these accounts. Any funds may be represented by more than just cash.
Public benefit entity
The Southport Methodist Circuit meets the definition of a public benefit entity under FRS 102
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, and on the accruals basis to show a true and fair view of the Circuit's financial position and activities.
Going Concern
The accounts have been prepared on the going concern basis which the trustees consider to be appropriate based on the level of the charity's reserves.
Incoming Resources
Income is included in the Statement of Financial Activities (SOFA) when the Circuit becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability.
Resources Expended
This is recognised whena 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.
VAT
Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers.
Page 12
SOUTHPORT METHODIST CIRCUIT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST AUGUST 2025
Tangible fixed assets for use by the Circuit
Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £500.
The Circuit has made use of the deemed cost option on transitioning to FRS 102. The value of the manses is shown in the accounts at deemed historical cost, representing each property's carrying value as at 1st September 2015. No depreciation is provided on the manses because the trustees consider the current residual value of each property in its present condition to be not less than its deemed historical cost, and, in the absence of evidence of impairment, any depreciation provision for the building component of the property would be immaterial.
Fixtures and fittings are depreciated at the rate of 25% per annum on net book value.
Fund Accounting
Unrestricted funds can be used in accordance with the Circuit's charitable objects at the discretion of the trustees.
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.
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|---|---|---|---|---|---|---|
|2|Donations|and|legacies|received|2025|2024|
|£|£|
|Donations|and|coffee|mornings|730|6,030|
|Pension|contribution|refund|-|35,000|
|Bescar|Lane|donation|-|4,268|
|730|45,298|
|3|Charitable|activities|2025|2024|
|£|£|
|Assessments|on|churches|232,442|268,643|
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Assessments on churches
The Circuit comprises nine churches and each church pays an assessment to the Circuit determined on the basis of its membership.
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|---|---|---|---|---|---|---|---|
|4|Investment|income|2025|2024|
|£|£|
|Central|Finance|Board|8,604|9,310|
|Central|finance|Board|-|Victoria|Fund|841|906|
|TMCP|Investments|20,174|24,306|
|29,619|34,522|
|5|Capital|Receipts|2025|2024|
|£|£|
|Harrington|Road|Manse|at valuation|-|400,000|
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In September 2023, Elbow Lane Methodist Church Formby joined the Southport Circuit. The manse in Formby has been introduced at its estimated market value.
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|||||
|---|---|---|---|
|6 Other|income|2025|2024|
|£|£|
|Rental|income|69,295|43,146|
|69,295|43,146|
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Page 13
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SOUTHPORT METHODIST CIRCUIT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST AUGUST 2025
| 7 Grants and donations |
2025 | 2024 |
|---|---|---|
| £ | £ | |
| Liverpool Road Church | - | 3,816 |
| SASW Trust | 15,000 | - |
| Ainsdale | 2,862 | 6,500 |
| Cornerstone fees | 8,374 | 5,755 |
| Compassion Acts | 10,000 | - |
| Formby Methodist Church | 4,000 | - |
| Parish nurse | 21,000 | - |
| Sundry donations and gifts | 315 | 144 |
| 61,551 | 16,215 |
8 Payment to Trustees
With the exception of ministers, no Circuit member received any remuneration during the year to 31st August 2025 (2024 £nil).
| 8 (cont.) Paid Employees | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| StaffCosts paid duringthe yearwere: | ||
| Gross wages, salaries and benefits in kind | 135,684 | 144,572 |
| Employer’s National Insurance costs | 11,086 | 10,713 |
| Pension costs | 8,210 | 24,813 |
| Total staff costs | 154,980 | 180,098 |
| Averagenumberofstaffintheyearwere: | 6 | 7 |
No employees received remuneration of more than £60,000 per annum in 2024/25 or 2023/24.
The charity makes contributions to the Methodist Ministers' Pension Scheme on behalf of its ministers. This is a defined benefit scheme which is treated for accounting purposes as a defined contribution scheme on the grounds that it is a multi-employer scheme and the Circuit is unable to identify its share of the underlying assets and liabilities of the scheme. The amount charged in the Statement of Financial Activities is therefore the amount of pension contributions payable in the year.
| 9 | DistrictAssessment& Levy | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| District advance fund | 26,317 | 27,376 | |
| District assessment | 71,307 97,624 |
73,280 _—«:100,656 |
|
| 10 | Other expenses | 2025 | 2024 |
| £ | £ | ||
| Administration | 12,453 | 8,919 | |
| Printing postage and stationery | 4,639 | - | |
| Computer support | 13,431 | 11,974 | |
| Service production | 2,099 | - | |
| Legal and professional fees | 2,962 | 3,788 | |
| Preachers | 1,002 | 1,520 | |
| Training | 200 | 805 | |
| TCMP fees | 1,578 | 1,421 | |
| Sundry expenses | 653 | 1,297 | |
| 39,017 | 29,724 |
Page 14
SOUTHPORT METHODIST CIRCUIT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST AUGUST 2025
11 Comparatives for the Statement of Financial Activities
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|---|---|---|---|---|---|---|---|
|Circuit|Model|Designated|
|General|Fund|Trust|Fund|Fund|Total|2023-|
|(Unrestricted)|(Unrestricted)|(Unrestricted)|24|
|£|£|£|£|
|Income|and|endowments|from:|
|Donations and|legacies|10,298|35,000|-|45,298|
|Charitable|activities|268,643|-|-|268,643|
|Investment|income|9,310|24,306|906|34,522|
|Capital|receipts|400,000|-|-|400,000|
|Other|income|43,146|-|-|43,146|
|Total|731,397|59,306|906|791,609|
|Expenditure|
|Grants|and|donations|16,215|-|-|16,215|
|Salaries|and|associated|costs|180,098|-|-|180,098|
|Property|maintenance|4,726|-|-|4,726|
|District Assessment &|Levy|73,280|27,376|-|100,656|
|Depreciation|60|-|-|60|
|Telephone|and|travel|6,351|-|-|6,351|
|Insurance|and|utilities|14,923|-|-|14,923|
|Other expenditure|28,303|1,373|48|29,724|
|Total|323,956|28,749|48|352,753|
|Losses|on|investments|-|-|-|-|
|Gains/(losses)|on|monetary|investments|-|2,505|-|2,505|
|Net|income/(expenditure)|407,441|33,062|858|441,361|
|Transfers|between|funds|47,186|(47,186)|-|-|
|Net movement|in|funds|454,627|(14,124)|858|441,361|
|Total|funds|brought forward|1,093,124|481,683|16,766|1,591,573|
|Total funds|carried|forward|1,547,751|467,559|17,624|2,032,934|
|12|Tangible|Fixed|Assets|
|Manses|Fixtures,|Total|
|fittings|and|
|equipment|
|Cost|or|valuation|
|£|£|£|
|At|1st September|2024|960,977|1,800|962,777|
|Additions|-|-|-|
|Reclassification|-|-|-|
|At 31st August 2025|960,977|1,800|962,777|
|Accumulated|depreciation|
|At|1st September|2024|-|1,620|1,620|
|Depreciation|charge|for year|-|45|45|
|Disposals|oT|
|At 31st August 2025|-|1,665|1,665|
|Net|book|value|
|At 31st August 2025|960,977|135|961,112|
|At 31st August 2024|960,977|180|961,157|
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Page 15
SOUTHPORT METHODIST CIRCUIT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST AUGUST 2025
13 Investment Property Fair value £ At 31st August 2024 330,000 Disposals - At 31st August 2025 330,000
14 Fixed Asset Investments
The funds that support the Circuit Model Trust Fund and the Manses Fund are held by TMCP in Trustees Interest Funds on which interest is credited to the accounts each month. These are regarded as medium and long term investments. TMCP is the legal owner and Custodian Trustee of all Methodist Model 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, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and polity as determined by the Methodist Conference.
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|||||||||
|---|---|---|---|---|---|---|---|
|14|Fixed|Asset|Investments|(cont.,)|2025|2024|
|£|£|
|Investments|held|in|common|investment|funds|34,949|34,885|
|Market value|at start|of year|34,885|32,380|
|Gain(loss)|on|revaluation|64|2,505|
|Market|value|at|end|of year|34,949|34,885|
|15|Debtors:|amounts|falling due|within|one year|2025|2024|
|£|£|
|Prepayments|- stipends|in|advance|10,441|6,616|
|Expenses|recharge|recoverable|-|2,346|
|10,441|8,962|
|16|Creditors:|amounts falling due within|one year|2025|2024|
|£|£|
|Assessments|in|advance|22,773|20,160|
|22,773|20,160|
|Circuit|Model|Designated|
|17.|Movement|in funds|General|Trust Fund|Fund|Total|
|Unrestricted|funds|Fund|£|£|£|
|£|
|At|1st September|2024|1,547,751|467,559|17,624|2,032,934|
|Transfers|between|funds|17,868|(17,868)|-|-|
|Net|income|for the year|(49,249)|(7,599)|783|(56,065)|
|At|31st August 2025|1,516,370|442,092|18,407|1,976,869|
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The designated fund is unrestricted and is held in respect of Victoria Methodist Church Sussex Road, Southport.
The transfer of £17,868 from the Circuit Model Trust Fund to the General fund is in respect of a grant to support the redevelopment of the Cornerstone Church.
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SOUTHPORT METHODIST CIRCUIT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST AUGUST 2025
18 Related Party Transactions
During the year the charity entered into the following related party transactions :-
The Circuit rents a property to the charity Compassion Acts at a rental of £20,000 per annum. The Circuit also made a grant of £10,000 to the charity during the year. A trustee of the Circuit is also a trustee of Compassion Acts.
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SOUTHPORT METHODIST CIRCUIT
APPENDIX 1
CIRCUIT TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|CHAIR|OF|DISTRICT|
|Rev.Dr|James|N|Tebbutt|
|CIRCUIT|MINISTERS|
|Rev|Patrick|Evans|All|Sites|
|Rev|Christopher|Humble|All|Sites|
|Rev|Martin|Abrams|Circuit|
|Rev|Sheila|Prest|Formby|Methodist|Church|
|Rev|Rachel|Bray|St|Philip &|St|Paul|- Wesley|
|SUPERNUMERARY|MINISTERS|
|Rev|Ernie|Grimshaw|Supernumerary|Minister|
|Rev|Derek|Bowker|Supernumerary|Minister|
|CIRCUIT STEWARDS|
|Mr|Stephen|Hardiman|Senior|Circuit|Steward|
|Mr|Barry|Stewart|Circuit|Steward|&|Circuit Treasurer|
|Dr|Dominic|Bray|Circuit|meeting|secretary|
|Mrs|Lesley|Goddard|Circuit Steward|
|Mr|Ray|Flanagan|Circuit|Steward|
|Mrs|Jenny|Wallbanks|Circuit Steward|
|Mrs|Pam|O'Malley|Circuit Steward|
|CIRCUIT SAFEGUARDING|OFFICER|
|Mrs|Debs|Attwater|
|LOCAL|PREACHERS|
|CIRCUIT|CHURCH|
|Rev‘d|Rachel|Bray|Rep|PPW|
|CIRCUIT APPOINTMENTS|
|Mrs|Sally|Eyes|Outreach|Worker|
|Mrs|Janet|Bowker|Formby|Methodist|Church|
|REPRESENTATIVES|
|Mr|Tim|Andrews|Steward|Formby|
|Dr|Caroline|Broadhurst|Liverpool|Road|
|Mr|David|Campbell|Rep|Russell|Road|(Steward)|
|Mrs|Pamela|Christopher|Rep|Liverpool|Rd|(Steward)|
|Ms|Margaret|Crosby|Rep|Leyland|Road|
|Mr|Brian|Davey|Ainsdale|
|Mrs|Brenda|Domville|Rep|Formby|
|Mrs|Pamela|Golding|Russell|Road|
|Mrs|Doreen|Goulding|Ainsdale|
|Mr|Christopher|Hall|Rep|Leyland|Road|
|Mrs|Margaret|Harwood|Rep|PPW|
|Mrs|Mary|Hill|Rep Cornerstone|
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SOUTHPORT METHODIST CIRCUIT APPENDIX 1
;
CIRCUIT TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
REPRESENTATIVES (Cont.)
Mrs Jan Holmes Rep Ainsdale Mr Peter Holmes Rep Ainsdale Mr Peter Jones Rep PPW Mrs Ruth Lane Rep Lord Street West Mrs Gill Moor Rep PPW Mrs Elizabeth Morris Rep Formby Mr Peter Musker Treasurer Ainsdale Mr Mark Pickering Treasurer Formby Mrs Shirley Potts Leyland Road Steward Mr Stan Rimmer Cornerstone Mr Andrew Tate Treasurer Leyland Road Mrs Irene Watts Rep Formby Mr Allen Webb St Francis of Assisi Mrs Sheena Williams St Francis of Assisi Mrs Joyce Williamson Cornerstone Mr lan Wright Lord Street West Mrs Pat Wright Conerstone Steward Mrs Susan Yelland Lord Street West
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