HUDDERSFIELD METHODISTCIRCUIT TRUSTEES ANNUAL REPORT 2023- 2024
Objectives and artivities In setting our objectives and planning our artivrties, the Huddersfield Methodist Circuit Meeting (under the leadership of the Circuit Trustees) usually meets four times in each year, and has given careful consideration to the Charity Commissioners, general guidance on public benefit and. in particular, to its supplementary public benefit guidance on advancing our objectives and conforms to the Charitie5 Act 2011. The Huddersfield Methodist Circuit has two broad focal points: "Offering Chrisff and "Enabling Discipleship" It encourages churche5 and individuals to "offer ChrisV to others as a life-enhancing experience. It seeks to -enable discipleship" by encouraging churches and individuals to engage in life-long faith exploration and development as an integral part of their discipleship. Staff and circuit stewards work closely together as the Circutt Leadership Team. The circurt produces a preaching plan four times a year to ensure regular acts of worship take place" at each of the 20 Methodist Churches and 3 Local Ecumenical partnerships in its geographical area. These are open to all people without charge. In the year the circuiY5 presbyteral staffing reduced to 5 fulltime equivalent and the church oversight has been spread across the remaining stsff. The work with the Chinese Fellowship came to an end and was celebrated. The Circuit has been consulti?g over the year on the expectations for presbyteral ministry and thp way lay resources can be used to ensure our governance is maintained and the mission and ministry expectations are realistic, this work is ongoing as we experience the impact of reduction of presbyteral resources. The role of lay staff is also being reviewed to ensure that they are in line with current expectations of roles and the changing needs of the circu The relationship with the Huddersfield Mission has continued to be discussed and events to reflect more widely are planned. Achievements and perforniance The principal purpose of the Circuit is to act as a supporting body to the Churches, and to interface to Yorkshire West Methodist District and the Connexion. Under the heading Collaborative orrangements with connerted charities there is information on how we obtained our funds. In this paragraph we show how they were spent. The money collected, or available for dissipation. was used to support Churches throughoLrt the Circuit with their work in their local communities and to subsidise the administrative costs of the Circuit. In 2023-24 the Circuit paid grants out of the General Fund that totalled £30,1)JO, the funding of these being made by drawing on Circuit reserves. The policy of the trustees on grant making is to ensure that all applications can demonstrate public benefit, pass a test of sustainability. show that there is commitment from the applicant organisation (e.g. the Circuit grant is a minor part of the total funding) and show imagination and creativity as well as a perceived need for that for which the grant is being applied. Details of the grants for the 2023-24 financial year are- Grant to the Huddersfieid Mission of £30,CO) to support its work among the less advantaged. The Circuit has no budget for the making of grants and they are funded currenttyfrorn circutt reserves.
Circuits and Churches that have received grants from the Circuit will show in their own Tru5tees' Annual Reports (where these are required to be prepared) details of the outcome of the activities undertaken as a result of receivingthe grant. The work of mission is central to our working together. and in addTtion to the work of the'The Mission, and the individual churches. we reach out together as a circuit through the work of Ministry and lay staff. We include Candidates for Ministry and Local Preaching under this heading. The circutt has a Social Justice Group which seeks to progress charitable projects across the circuit. A "Children and Young People's Group" works to provide activities for young people. A group of young people from the Circuit went to the 3Gen with Circuit Worker A Craftivism group has worked during the Elertion period to draw attention to areas around poverty that are evident within the Circuit boundaries that we would hope potential MPS would address The work with Schools has continued to increase post Covid and now Godly play sessions have reached a pre covid level with schools that were worked with before and new ones making contact. Circuit Focus activities Circuit Children's Work and Project Enabler- Suzanne Bridges Schools work continues to be healthy. building on from last year. wrth a couple of new contatts established. Work predominantly involves the delivery of Godly Playsessions. but has also included workshops around 'belOngIn and 'baptism'. Interestingly much of this work is wtth KSI and EYFS children. Additionally, I've responded to requests to lead Collective Worship and supported Almondbury with their Christmas and Easterjourneys. I continueto be the Methodist Rep. on Kirklees SACRE. Recognising reduced volunteer cap3city/energies for children's work around the Circuit. I revised my model of workin& offering to support churches locally. Subsequently. this led to some toddler group support. as needed and 'messy church, style sessions run in the school holidays. Project work has been varied, leading and frdcilitating: Circuit Social Justice Group- conclusion of the'Action for Children, project, and launch of 'Acts of Kindness, for 2024 at March Circuit Service. Considering social artion and social justice in its widest context- encouraged sharing 'acts of kindne5S' Stories. 'Step Out Walk, and engaging in Tearfund's Toilet Twinning project. Craftivism Group-'Webs of Povert¢ project (trapped in the web/webs of support). Monthly meeting5 at Lindley Market Place, opportunities for discussion on the issue of poverty whi15t crafting the web. Large web installation created. with refiections attached, shared at Churches Together hustings in Huddersfield town centre and in Lindley. Meaningful Ageing- &week block of sessions. exploring how we age well. including spirituality in ageing. Run at Lindley with Revd Sue Taylor, and with an ecumenic31 group at Holmfirth with Revd Peter Catford. Both positively received - where next? Other work around the Circuit has included- EDI training sessions (6 delivered so far), editing In Touch magazine, and organising and supporting delivery of Godly Play training session, leading Godly Play reflections-'Faces of Easterf at Good Friday seNice. Lepton, and Godly Play session for the Elderberry Club. There have also been numerous meetings. CPD- 'Christian Spiritualiv Foundations study untt lundergraduate degree level). This was a 10- week hybrid (largely online) course delivered by Cliff College. An additional 5 weeks were given to complete 2 assignments. Challenging, but encouraged by overall Ill result!
Youth work- Chris Mason The Huddersfield Methodist Circuit work with young people continues. With the young people engaging with the churches of the circutt we currently run an event once a month to get the young people together. To help do this we have also engaged wtth other Methodist circuits and the Yorkshire West District. These events range from Games evenings, Christmas parties, through to trips to Flamingo Land and BBQevenings. In addition to these trip5 we have also been part of two residential experiences where we engaged with Yorkshire West District Weekend away. We also enjoyed our experience at 3 Generate the national Methodist Youth Conference based at the NEC Birmingham. Furthermore, we engage with young people external to those engaging with the churches through working with schools and continuing our long-standing work with Kirklees college, providing listening services in these environments. We also share faith through-as5emblies and other engagement with the local community. Chinese Fellowship Funding finished on 315tAugust 2023 but the Fellowship continued to work with the Methodist Church until December 2023. A brief final statement from them is included here: The Fellowship had shown the spiritual maturity during the transition time when Fellowship was uncertain for the future. They have been very thankful for the God's provision through brothers and sisters from Methodist church, as well obedience to God's leadingto Elim church which is very different, big and English speaking congregation. Huddersfield Mission Huddersfield Mission is an independent Methodist charity best known for our work wtth people who are experiencing poverty, homele5sne55, addiction or poor mental health. We work with about 1000 different people every year, of which 38% are homeless or in temporary accommodation. Through our cafe. advice service and community health project, we support people with Health, Advice and Wellbeing. We estimate that the value of the practical help that we offer- food vouchers, clothin& sim cards- and the additional benefits we help people to claim and maintain is worth about £IM every year. The year 2023-2024 has been a challenging one forvoluntary organisations such as Huddersfield Mission as we coped with the pressures of the cost of living crisis, that affected our customers, challenged our own finances and affected our funders. We continue therefore to be grateful for the support of the Huddersfield Circuit. which this year was developed further with a long term partnership and funding agreement. Working with the Hudder5field Methodist Circuit and our many other partner5, help5 US to meet our aim of Serving People, Changing Lives. As one of our customers recently said - "The Mission is a lifeline, a safe pla, where else would we go" We have continued to manage the Mission building so that as well as the seNce5 that we offer it is also available to a wide range of other community groups and charities. The Mission is well used and we estimate that approximately 2000 people every week come through our doors. During the last 12 months we have been planning the replacement of the main boiler and this will take place in the year 2024-2025 On behalf of our trustees. staff. volunteers and all our beneficiaries thank you for your continued support of our work. rcuit Finance and Property
The Circuit Leadership Team oversees the general Circuit Finance and Property activity and formally reports in to the Circutt Meeting. The team constantly reviews resources in personnel, property, and finance to further the mission and work of the circuit. It will oversee Lay Employment issues, and manage circuit funds. Invitations, grant and property consent applications are considered by this team prior to a formal decision at the crrcuit meeting. When reviewing the aims and objertive5 of the charity, and in planning future activities. the trustees have borne in mind the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Commission. Huddersfield Methodist Circuit Boundaries The Huddersfield Circuit extends to Outlane, Mount and Bradley to the north and extends west into the Colne valley as far as Marsden. To the east the circuit extends to Kirkheaton. Lepton, and Bradley, and in the south to include Shelleyi Holmfirth, and Scholes. The ministry of the Circuit is centred around 24 worshipping Christian congregations, with a combined membership of 871 las of October 2024). Plans for future years Ensure that any local issues are dealt with yimpathetically. fully and in a timely manner. Ensure that all those within the Circuit required to attend the Safeguarding Leadership Module and EDI do so. Encourage attendan at the rCuit Social Justice Group. the Children's and young people's Group and encourage the work of these groups. Encourage inttiative5 for mission in Churches within the Circuit. Look at use of Circuit Manse properties and the sa5e of Cowcliffe Methodist Church Review of staffing needs and workloads and what with falling numbers of available resources the work can be supported Training and support of understanding and compliance with being Man3ging Trustees Ongoing review of compliance with Charity Trustees duties vii Financial Review During the 2023-24 financial yearthe Qrcurt received total income of £671,780.00 (compared to the 2022-23 figure of £914,980.40), and its expenditure for 2023-24 was £752,278.00 (compared to the 2022-23 figure of £694,339.06). The following is a repeat of the narrative from last yearfs report regarding the current circuit strategic financial position. To that end I will cover 3 areas- income, expenditure and reseNes. It is important at this time to consider both the recent history and forward outlookfor income within the circuit. Over the past few years 6 churches have closed. It is expected that another 2 or 3 churches may also close in the medium term. With each church closure, that church's assessment contribution is losL In addition, the circuit agreed, during this financial year. to reduce the assessment for remaining churches by 20%, having also not increased it by inflation forthe past 5 years.
Therefore, a total assessment income, for the circuit, of over £5(KI,000 in 2019 will be £370.000 in 2023 24 with potentially further real terms reductions, should the remaining churches be unable or unwilling to increase their future contributions and additional churches close. From an expenditure perspecttve, items other than stipend related activity. such as the district assessment, property, graveyards and expenses are increasing. This is due to both inflation and increased activity as the number of graveyards and properties under circuit responsibility increase when churches close. The circuit is taking action to bring down those costs that can be reduced, namely, stipend related costs. Between 2021 and 2024 the number of FTE ministerial appointments will have fallen from 8.3 to 5.0. This will bring down annual expenditure significantly, although the return of high inflation is clawing back some of thi5 gain. In conclusion. the circuit cannot balance income and expenditure as it previously could. On average the circuit is projected to run an annual operating deficit somewhere between £l(X),000 and £150,000 for the foreseeable future. However, circuit reserves are very strong. This 15 due to the benefit of property sales over the past years. Since 2015 the circuit has sold 2 manses and 6 closed churches. This has brought in income.. after connexional property levy. of approximately £1.4M. It should be noted that our current reserves stand at £1.2M (now £1.4M}. It can therefore be concluded that without property sales, the circuit would now be insolvent. During the same period church reserves have fallen, hence the assessment reduction and zero inflation increases mentioned in the income section have been necessary. Therefore, the Strategic financial poli for the circuit will be to manage expenditure areas that can be controlled, such as stipend related costs. regularly review the assessment that churches can afford and to maintain relatively high levels of reserves which will be used to finance the annual operating deficit. One benefit of high reserves and inflation is that current interest rates are high and the CFB deposit account is currently paying over 5% interest. Thi5 should generdte approximately £50,0 in 2023 24. The circuit may decide to use some of the high levels of reserves to fund outreach programmes including, but not only restricted to, the Mission. Manse valuations As requested by the Independent Examiner during the previous review, all manse properties have been re valued by Mike Sellers of Boulton's Estate Agents. This has resulted in an uplift in value of the circuit property stock to £3,220,000. Investment Policy & Perforn)ance To comply with Methodist Standing Orders, monies for long term inve5tfnent are lodged with the Trustees for Methodist Church Purposes ITMCP}. TMCP acts as custodian trustee for all real estate held by Districts and for all large lover £20k) bequests and forthe proceeds of sale of any property formerly owned by the District. These sums are invested in unitised investments or held on deposit. The investment retums are close to tracking the movements in the sE100 index. The deposit income mirrors the deposit rates available elsewhere. Huddersfield Methodist Circuit trustees,
investment policy is aligned with that of the CFB and TMCP because these organi5ations take into consideration the social, environmental and ethical considerations, both negatively and positively, that make Tnve5tments suitsble for the Methodist Church. Short term deposits are lodged directly w¥th the Central Finance Board (CFB) and attract good rates of interest. Current CFB deposit rates are exptIonallY high (relative to the previous 10 years) at 5.3%. Hence deposits in the CFB account are higherthan historic norms. There are no bench marks for the expected returns or appreciation on investments at TMCP and CFB. It is the Circuivs polivi to manage the cash and investment resources of the Circuit so that a rate of return on investment- both by way of dividend and capital appreciation- is obtained at least as good as market rate considering the CircutV5 low appetite for risk. The total return achieved on the invested funds of Huddersfield Methodist Circuit was 1.36% for the year. Reserves Level & Poliry As at 31.8.24 Debtors and Prepayments were £29.482. The Circuit has a reserves policy covering all tts unrestricted funds which is reviewed annually. Although grants are made annually out of the Model Trust Fund (4ATF), it is recognised that some Erants will be paid by annual instalments and that there will be aFylications repeated in future years. The trustees seek to ensure that there is sufficient in the MTF to meet these anticipated requests and the trustees now recognise future grants as liabilities on the Balance Sheet. Circuit Model Trust Funds ICMTFs} are invested and therefore not secure and it isjudged prudent to retain a buffer against this funding volatility as mentioned above. Furthermore. some Churches may find it difficult to meet their future assessments, especially during this current Covid crisis. This has proven to be the case. The overall church assessment was reviewed and reduced by 20% in January 2023 to reflect the financial challenges that many churche5 face. It is expected that the MTF will decrease, year on year, in the foreseeable future. Circuit expendtture will be reduced, as allowed by staffing contractual arrangements. in the future as reserves decrease. The reserves held at the end of the year were as follows: Reserves Calculatton year ended 31 August 2024 Unrestricted funds CFB Circuit Model Trust Fund - Trustees Interest Fund Circuit Model Trust Fund- Managed Mixed Fund Bank 1,280,335 53.048 169,027 Total 1,502,410 Restrirted fund5 TMCP 2,503 Total 2.503
Endowment funds Funds 5,769 6,362 Investments Total 12,131 Total funds 4. 1,517,044 Total undesignated & unrestrirted 1.502.410 Less Committed reserves Church assessment subsidy 130,000 Total Committed reseThes 130,000 Balance of sum agreed for Parkwood Cowcliffe reuse Uncommitted SerVeS available 1.372,410 Normal expenditure Per month No of months 694.339 57,862 23.7 The Circuit aims to hold a minimum of 6 months of operational expenditure in its general funds less the committed costs of the circuit which are detailed above. The details of this calculation are recorded separately in the Huddersfield Circuit Reserves Policy which is reviewed and agreed annually by the Circuit Meeting. The exceptionally high level of reserves is explained in the financial review. All funds are separately invested either with CFB orTMCP. No money 15 directly invested in securities or other form5 of investment. Purposes of the funds General Fund: this provides a reserve in case of major unforeseen expenditure in administering the Circuit. Circuit Advance Fund: this provides much-needed grants to assist in the work of Pioneer Ministry, the Huddersfield Mission, and other work within or supported by the circuit. Various funds have been ring fenced for use, overthe nextten years, in the communities of recently c105ed churches. Collaborative arrangements with connected charities
The Yorkshire West Districvs main source of funding was the assessments obtained from each Circuit within the District based on the membership and staffing levels of the District and this was used to defray most of the cost of administering the District and contributing to the Connexion. For 2023-24 the Hudder5field Methodist Circuit paid the Yorkshire West District an Assessment which amounted to £113,520 {2022-23- £117,307} The District holds no funds as custodian trustee. It does. however, quarterly receive from Circuits within the District the Circuits. contributions to the Methodist Church Fund IMCFI. These sums are colletted as agent forthe MCF and are passed to the MCF later in the same quarter. Funds received by the District as agent are not recognised as an asset in the financial statements because the funds are not within its control. No fee is earned in respect of this agency arrangement and the District incurs no cost through this arrangement.
Trustees responsibilities For each financial year ending on 31 Augustthe Trustees are required to prepare financial statements that give a true and fair view of the Circuit's financial activities during the year and of its financial position at the end of the year. In preparingthese financial statements, the Trustees must: select suitable accounting policies and applied them consistently using the accruals method make judgements and estimates that are reasonable and prudent follow applicable accounting standards prepare accounts to comply with the Charities SORP The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Circuit and enables them to ensure that the financial statements comply with the law. They are also responsible for safeguarding the assets of the Circuit and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible forthe maintenance and integrity of the corporate and financial information included on the Circuiys website. Legislation in the United Kingdom governing the preparation and dissemination of financial 5tstements may differ from legislation in other jurisdictions. Training in the responsibilities of trustees is offered to all new trustees soon after their appointment. Risk The Circuit is largely risk averse but, especially in making grants to entities embarking on new and imaginative initiatives, the Circuit 15 prepared to underwrite considered risks. Risks are managed by being aware of them, quantifying their impact not only in cost terms but in possible reputational or structural damage.13ying them off through an insurerand minimising them by not taking them or by setting up control systems that timeously report any Significant change in the risk. The risks outlined in previous years continue to be relevant and are listed below The circuit relies upon the 2Ssessment received from churches to fund its staff and other commitments. A significant reduction in the number of churches could affectthe circuivs abilityto carry on as a going concem as it is committed to funding its minsters and lay staff, and inflation increase. The likelihood of the risk occurring was viewed as medium forthe previous year, but the impact was viewed as high if it came to fruition. It is expected that a number of churches could close due to the negative impact of Covid on finances and congregations. However, with sufficient notice, the circuit should be able to mitigate the impact by management of staff numbers to Suit any reduction in churches. Safeguarding processes and procedures are in place both at church and circuit level. There is a risk of funds being required should safeguarding identify that abuse has happened. The first port of call would be normally be insurance policies, but they will only pay out if the policies have been followed. Primarily most of the rlsk lies with churche5. From a circuit viewpoint the risk is viewed as low butthe impart would medium to high.
Risk from Closing Churches- risks medium If it does not properly manage the closure process If. over next 5 years say 5 to 10 churches decide to close, and each church requests speculative funding to maximise sale value, this could impact circuit reserrfes in the short term. Reduction in the circuit assessment- impart on churches and resources Interim maintenance and change of use costs associated with sale or alternative re- use of the buildings. The advice from District and Connexion isthat planning permission should be obtained for change of use priorto the sale of any closed churches in order to facilitate a fair sale price, and to ensure that such buildings are utilised for the future. iv) Risks from noncompliance to Managin8 Trustee duties. We are undertaking training and audit to ensure churches are aware and actingto ensure compliance. Ongoing liabilities from closed churche Expendrture on various costs associated with closed church liabilities has increased significantly over the last few years. This includes expenditure on graveyard5 (handed over from closed churches to the circuit) property insurance, regular maintenance, planning & legal fees. Structure. governance and management The Circuit is an unincorporated association and is governed by the Methodist Church Act 1976, the Deed of Union and the Model Trust Deeds of the Methodist Church and was registered with the Charity Commissioners on l February 2010. Structure Circuits are the coordinating charities for local groups of Churches." Circuits pay the stipends of the ministers and employ lay staff to serve the Churches in the Circuit; most decisions are made at or ratified by the quarterly Circuit Meetings. A Distrirt IS the coordinating charity for a group of contiguous Circuits and makes its decisions at the half yearly synods. The Methodist Conference meets once each year as the supreme denominational body for all Methodist Churches. Overall regulatory authority rests with the Methodist Conference. The Connexional Office implements decisions made by Conference and is also responsible for the stationing of presbyters and deacons (collectively known as ministers) in individual Circuits within the District. Connexional decisions are passed to the Chair of the Distrirt and the appropriate ofFicers of the District for implementation. The Distritt passes control down to Circuit level for local implementation by the Superintendent Minister, ministerial staff and Circuit Stewards, and authority is delegated to the Circuit Meeting for certain matters.
The Circuit Meeting passes regulatory control down to Church Councils for local implementation by the presbyter, the Church Stewards. and other officers. and this regulatory authortty is then exercised by Church Councils as ManagingTrustees of their charity. Purpose of the District and Circuit The District is an expression, over a wider geographical area than any Circuit, of the Connexional character of the Church. The purposes of the Methodist Church are and shall be deemed to have been since the date of the union the advancement of: the Christian faith in accordance wrth the doctrinal standards and the discipline of the Methodist Church, and any charitable purposes forthe time being of any connexional, District, Circutt, local or other organisation of the Methodist Church, and any charitable purpose for the time being of any society or institution subsidiary or ancillary to the Methodist Church, and any purpose for the time being of any charty being a charity subsidiary or ancillary of the Methodist Church. The primary purpose of this Circuit is to advance the mission of the Church in the area encompassed by the churches in the circuit. The Huddersfield Circuit has two broad focal points- -offering Christ" and "Enabling Discipleship- The Circuit extends to Outlane, Mount and Bradley to the north and extends west into the Colne valley as far as Marsden. To the east the circuit extends to Kirkheaton, Lepton, and Bradley. and in the 50Uth to include Shelley, Holmfirth, and Schole5. The ministry of the Circuit is centred around 23 worshipping Christian congregations, with a combined membership of 871 las of Ortober 20241. The Circuit supports the churche5- by providing opportunities for Churches to work together and support each other by offering to Churches resources of finance, personnel and expertise. The Circuit serves the Local Churches and Distritt and the Conference in the support, deployment and oversight of the variou5 ministries of the Church, and in programmes of training. Governan The Circuit operates within a statutory framework of regulation and seeks to ensure that it follows Methodist Standing Orders. It relies on the Connexional Office at 25 Tavistock Place. London WCIH 9SF to provide guidance on changes that could affectthe Circuit. The members of the Circuit Meeting (CM) are annually appointed by a vote of each Church Council for a continuous term not nornially exceeding six years. The Superintendent Minister is ex officio
chair of the CM. Other members of the Circuit Meeting are Circuit Staff, Circuit Finance Officers, Circuit Stewards, and such persons as the Circuit Meeting agrees to Co-opt. When a posrtion becomes vacant on the Circuit Meetin& nominations are invited from ministers and lay members of Circuits within the Circuit. The Superintendent Minister then shares with nominees what the role5 involve. If they wish to be considered for a role, their names and reasoned statements are taken to the Circuit Meeting for appointment. Members may be either ministers or lay people attending Churches in the area covered by the Circuwt. The Circuit Meeting normally meets four times per year and deals with routine and exceptional matter5. It oversees the work of Grants. finance, property. the Circuit office, the Circuit manses, stationing, safeguardin& authorisations for local preachers to preach, and local preacher training. Responsibilities of the Circuit to formulate and promote polities which will advance the mission of the Church in the Circuit and Local Churches and, in particular, to supervise the use of resources of personnel, property and finance and to assist Local Churches having exceptional problems to encourage ecumenical co-operation to act in an executive capacity in matters remitted to the Circuit by District to keep within its purview all Circuit cOnrnS not dealt with elsewhere to contribute and respond. as the case may be, to the development of District and Connexional policies as reflected in the work of the Conference and the Methodist Council, and to carry out its other responsibilities with any such development in mind to be aware that the stipend of the Superintendent and Ministers is set- currently by reference to the change over a year in the Consumer Price Index and to the annual change in the Average Weekly Earnings Index- using a fonnula that was agreed by the Methodist Conference for all ministers within the Connexion iv vi constantly to be aware of the public benefit guidance issued by the Charity Commission
Reference and administrative details Name of the charity Huddersfield Methodist Circuit Charity registration number 1134385, registered in England and Wales Printipal Office I Spinners Way Oldham OL4 2QN htt www.huddersfieldmethodists.or Superintendent of the rCuit Rev Peter Catford Circuit Treasurer Mr Neil Ward
Names of trustees The following served as trustees throughout part or all of the year 2023-24 or were trustees at the time of this report being approved: Rev Peter Catford {Superintendentl Rev Sue Burton Rev Tim Francis Rev Andrew Marchington Rev Tim Moore Rev Roz Page Rev Sue Pegg Rev Sue Taylor Rev Helen Roberts Chris Mason (Youth Worker} Suzahne Bridges (Children's Worker} Supernumerary Rev Philip Barnett Rev Ann Sherratt Rev Helen Johnson Rev Jennet McLeod Deacon Annette Sharp Rev Richard Thompson Rev Colin Vere Circuit Stewards Hilary Deaki Jean Delaney Barbara Hutchinson Mr Mike Richardson Glenys Vere Craig Nixon (Property) David Brook Lesley Baxter {Local Preachers, Secl (MWIB Rep) Liz Bishop (Safeguarding) Elaine Moores (Safeguarding) David Joyce (Local Preachers. Rep) Alex Oldham Icircuit Meeting Secl Hilary Turner (Finance Officer} Neil Ward (Treasurer) Peter Lockwood {Finance Officer) Churches Almondbury Bradley Sandra Oldroyd John Beaumont Jennifer Prewett Alex Crosse Jean Barraclough Janet Lawrence Berry Brow Dorothy Thompson Joyce Swallow Catherine McLester Carol Water5 Cowcliffe Sue Ralph Dalton David Harling Karen Morris Janice Leam Fartown John Mason Innocent Adams Hazel Chaney Gledholt Beverley Broadhead Elaine Moores Golcar Barbara Armitage Bronwyn Brook Lynne Knight Holmfirth Pamela Chew Sue Garbett Neil Ward
Honley Jane Armitage Hilary Turner Kirkheaton Gillian Shaw Susan Field Eric Hutchinsori Lepton Anne Murray Helene Pickle.s Lindley Liz Froom Stuart Rudd Katie Fairbank Linthwaite Linda Marshall Margaret Moriarty Maureen Stead Marsden Jo Jones Lind3 Osgood Margaret Casson Meltham z Noble Lizanne Searson Alison Howlett Mount Ken Ball leuan Jones Joan Bonser Netherton Dawne Day Katie Ealse Nancy Pitchforth New Life Roy Squires Outlane Brian Hibbert Raymond Brook Parkwood Gareth Beaumont Anne Ivey Sandra Mcsweeney Scholes Peter Lockwood Roger Deakin Jane Cannon Shelley Judith Rees Janet Ashton lan Dyson Shepley Pauline Taylor Brenda Martin Geoff Burns Slaithwaite Brian Rutter Wendy Redfearn Ruth Rutter Woold21È Nigel Morris Ray Crehan The Managing Trustees for the Circuit are the members of the Circuit Meeting. No trustee claims exemption from disclosure of his or her name here.
Bankers HSBC plc 2 Cloth Hall St Huddersfield West Yorkshire HDI 2ES Central Finance Board of the Methodist Church 9 Bonhill Street London EC2A 4PE Investment managers and custodian trustees Trustees for Methodist Church Purposes Central Buildings Oldham Street Manchester Ml IJQ Independent Examiner appointed September 2013 David Butterworth of Wheawill & Sudworth 35 Westgate Huddersfield West Yorkshire HDI IPB
Approvals The Trustees, Report and the Financial Statements were approved by the Circutt Meeting on ri-KfvrtL 102 Signed on behalf of the Circuit Meeting. as authorised: ManagingTrustee (signed) Managing Trustee (signed) Rev Peter Catford Neil Ward Superintendent Ctrcuit Treasurer Date: zL[trÉ[ ZOL
Circuit Accruals Accounts 2023-24 THE MEfHODIST CHURCH REPORT AND ACCOUNTS (ACCRUALS BASIS) for the year ended 31 August 2024 HUDDERSFIELD Circuit Reglstèrgd Charlty- Registratlon numb9r 1134385 District No / (Jrcuit No 27135 Minlstefs Revd Peter Carford Revd Susan Taylor Revd Susan Burton Revd fimothy Francis Revd Tim Moore Revd Rosamunde Page Revd Andrew MarchinBton Revd Sue Pegg Circuit Stewards throughout part or all of the year 8arbafa Hutchinson Jean Delanev Glenys Vere Craig Nixoft Audrey Kersh3W Hilary Deakin Mike Rithardson Circuit Treasurer Neil Ward
HUDDERSFIELD fjrcuit Trusteds Annual Report on Finan and Goveman Basis of preparation and legal framework The Charit(s annual report and accounts for the year ended 31 August 2023 have been prepared in accordance with the Charrties Act 2011 and the Charitie5-. Statement of Recommended practi 2015 as applicable to the Financial Reporting StandardlFRSSE) 2015 Full Name of Chartty- Huddersfield Methodist Circuit Registration Charity Number. 1134385 Date of registration 18.2.2010 Main communication address-_ I Spinners Way, Oldham, OL4 2QN The members of the Huddersfield Methodist Circuit meeting are the Charity Trustees, membership being made up of circuit office holders. ministers and representstives appointed by the local churches. Full membership is shown as Appendix A to this report. Circutt Ministers & Officers Artive Circuit Ministers Rev Peter Catford, Rev Susan Taylor, Rev Susan Burton, Rev Timothy Francis, Rev rim Moore, Rev Rosamunde Page, Rev Andrew Marchington. Rev Sue Pegg Circuit Lay Workers Burton Mrs Suzanne Bridges, Mr Chris Mason. Mrs Shirley Clrcult Stewards Mrs Barbara Hutd)inson, Mrs Jean Delaney. Mr Craig Nixon, Mrs Audrey Kershaw, Mrs Hilary Deakin, Mrs Gleny5 Vere. Mike Richardson Mr Circuit Treasurer Mr Neil Ward Circuit Finance Officer5 Mr Peter Lockwood, Mrs Hilary Tumer Independent Examiners Wheawill & Sudworth Limited. Chartered Accountants, PO Box B30, 35 Westgate, Huddersfield HDI IPA Investment Bankers Central Finan Board of the Methodist Church, Trustees for Methodist aiurch Purposes
HUDDERSFIELD fjrcult Aims and organlsation Charity objective is to act as a Resour provider wÉthin the area around Huddersfield 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 accordan with the dottrinal standards and discipline of The Methodist Church; bl Any charitable purpose for the time being of any Connexion31, District. Circuit. local or other organisation of The Methodist Church- c) Any charitable purpose for the time being of any society or instTtution 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 The organisation and resourcing of regular public acts of worship open to members of the church and non members alike. The teaching of Christianity through sermons. courses and small groups. The resourcing of pastoral work including visiting the sick and bereaved. Taking religious assemblies in local schools. Promotion of Christianity through the Staging of events and services. Provision of chaplaincy services to the local university and other institutions. Public Benefft We confirm the trustees have had regard to the Charity Commission's guidan on public beneftt. Structure. Governan and Management The governing document for the circuit is the Deed of Union11932) and Methodist Church Act 11976) Detailed governance arrangements are outlined within the Constitutional Practi 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 meetin& the Circuit Finan and Property Committee and the Circuit Poli Committee. 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 Yorkshire West District. (formed by the joining together on 1.9.17 of the West Yorkshire District and some circuits from the former Leeds District). and is also accountable to the Methodist Conference. The following Methodist Churches are linked to the circuit Almondbury. Shelley, Dalton, Lepton, Gledholt, New Life (Lord St), Chinese Congregation, Meltham. Netherton, Berry Brow. Golcar, Linthwaite. SlaithwaTte, Cowcliffe. Fartown Trinity. Lindley, Bradley. Mount, Outlane, Parkwood. Holmfirth, Scholes. Brockholes and Shepley. Any other specific organisations with specific linkage. The following Churches are also linked to the circuit firkheaton United Church, United Church Marsden, Trinity Church Honley
HUDDERSFIELD Orcult Risk Management The major risks have been identified and recorded by the Circuit Leadership Team with profe55ional advice taken as required. There is a regular annual review process undertaken and recorded. Income and Expenditure is being monitored in total and is compared with the approved annual budget on a half yearly basis to detect trends as part of the risk management process to avoid unforeseen calls on reserves. Safeguarding Every person has G value ond dignity which comes directlyfrom the creation of mole ondfemole in God s own imoge and likeness. Christians see this potential asfulfiljed by God's re-creation of us in Christ. Among other thing5 thi5 implies o duty to volue ollpeople as bearing the image of God ond therefore to pmtect them from harm. Methodist Connexional practice outlines commitrnent to the following principles- the care and nurture of, and respectful pastoral ministry with, all children, young people and adults the safeguarding and protection of all children. young people and adults when they are vulnerable the establishing of safe. caring communities which 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 responsiiiility within the Church. in line with Safer Recruitment principles. induding the use of criminal records disclosures and registration with the relevant vetting and barring schemes. We will respond without delay to every complaint made which suggests that an adult, child or young person may have been harmed, cooperating with the police and local authority in any investigation. We will seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care. We 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. In all these principles we will follow legislation, guidan and recognised good prartice The Huddersfield Circuit commits itself to ensuring the implementation of Connexional Safeguarding Policy; government legi51ation, guidance and safe practice in the circuit and in the churches. The Huddersfield Circuit commits itself to the provision of support. advice and training for lay and ordained people that will ensure people are dear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable. Reserve5 Policy The Reserves Policy for the Circuit IS to hold 6 months, average expenditure. This should be sufficient to meet any unforeseen item of major expenditure on manses and / or to be able to continue, in the short term, funding planned activities in the event of any inability to raise the full Circuit Assessment from churches. At 31 August 2024 available reserves represented just over 20 months average expenditure.
HuddÈrsfield fjrcuit arcuit No 27135 Totsl 202>24 Total 202Z-23 Income and Endowmentsfrom: Doftations and leEacies Charitable actiwties 552 552 10.0 r P.Ii'i,v: *i%sessments or share 367,704 42.544 367.704 42544 411,fX)O 41.405 Other Other tradinE attwities - Lettings Miscellaneous 5563 62.384 34,993 513.740 5.S63 66.259 Investments 2,010 154.165 156J75 1,401 59.015 a93.560 914.980 Capital reIPtS Total 189,158 671.780 Expendilureon: Stspends. salaries, NIC & Pension costs District Assessment Methodist Church FunLI Adrnln, telephone & tfavel Insuran, llItIeS, etc Maintenance on manses Expenditure on other Circurt property Conrsexional Properry Fund Levy io 341.245 113520 341.245 115A43 353,809 117.307 2323 34.410 18.481 59.671 14.749 265 IfA) 31 34,866 18.481 59.671 14.749 119,550 34.819 19,766 24.020 21.507 92.996 119550 li Other Expenditure Grants and Donation5 9.859 8.014 9,859 38,014 9.120 20.995 30,(OJ Contrlbutfons to District Advance Fund Total 599y9 138 160 31 752.278 694J39 Net in¢omellexpendibJrel Transfers between fvnds 186.2081 4.037 1.241 433 180.4981 220.641 17 107.226 143.9291 163,2971 21m8 139W21 162O561 180A981 220.641 Other rewi5ed eains I Ilossesl: Gain on revaluation of fixed assets 1.307,132 1,307.132 Loss on sale of Elmfield Road Marbse 117m21 117.0821 GainsllLossesl on investment assets 724 478 1,202 11,1491 Actuarial gdins Illossesl on defined benefft pension schernes Net movement thfunds {39W2 911 1210.754 219A92 Re¢ondlFaiion of funds: Totsl fund5 brought forward 3513584 92.940 63.835 11,220 3,681580 3.462.088 Totsl fvnds ¢arriedloTrRrd 44.652 2503 12.131 4W2334 3.681.580 Balance LYOW forwardfrorn last year Offerings/Gift5- received for Extemal OanSsatIOnS Offerings/Gifts- passed to External Organisations Balance carried forward 3730 4713
Huddersfield Qrcuit rcyii No Z7135 Statent of KnanGial ALl¥lts ISOFAI frKtheiarended 31Jl4Wt 21>23 MiiiTh_Iiii•i Totsl 2021 Totsl 2022.23 Income and Endowmentsfrom: Oonations and legacies Charitable acbvities io.lxxj iO.(XKJ io,o(x) Assessments orshare 411.CMJ) 41.405 411.0 444,170 30,860 Othèr 41.405 Othertrading artivitie5 - LettinEs Mlscelianeous Investments 50,283 8,914 6,376 384.646 2,016 340 59.ols 26.013 505.393 1.016A36 Capitsl ripts Ttxal 393.560 2,016 914,980 Expenditurè on: Stipends. salaries, NIC & Pension tosLS District Assessment Methodist Chufch Fund Admin, telephone & travel Insurante. utilities, etc Maintenance on manse5 Expenditure on other rCUtt property ConnèxionJl Property Fund Levy Depreciation Other Expendttu Grants and Doftètiens io 353.809 107.096 353.809 117,307 345,917 109.242 10,211 33.910 19.766 24.020 21.507 720 158 31 34,819 19.766 24.020 21,507 92,996 35,698 20,444 32.766 5.543 126.140 92.996 li 9.120 995 9.120 20,995 30,474 20,000 20,( Contributions to DiStrirtAdWan Fund Totsl 570223 123J27 31 n6323 Net incomellexpendlturel Trdnsfers between funds 148,6211 426.964 1123587 1426,9641 {SSOS511 1.858 309 220.641 290.213 17 378343 1.858 309 220.641 290,213 Other rtcognised 8ains/11055esl: G3in5llLossesl on revaluation of fixed assets Gains/lLosse51 on investment a55ets 18511 12981 11,1491 12,1021 Actuarial 1n5/{losSeSI on defined benefft penon schemes Net mo¥ement in fud5 {550S51) li Z19.492 288.111 Recontiliation of fund& Totsl funds brought forward 3.135.241 252,809 62,828 11.209 3,462,088 3,173,977 Totsl funds carried fonvard 3513 1297.7421 63A35 11.220 3.681.580 3N62.088 Balab1 broughtforward from last>*ar Offerings/Gifts- recèNed for Ettemal Organisations OfferingslGifts- passed to Extemal OaTriSatIonS Balance carried forward 3730 3730
Hudder5field qrcuit rcuit No 27135 Balance Sheet as at 31 August 2024 fjrcuit Model Trn#Fund IUnrestri(ted) Ertdowment Funds Totsls this Totsls last year year Tanglble red A55ets" Circuit manses li 3.220, 3,220. 2,194.89 Equipment Investment properties Investments li li 2(K), 200.00 200,000 25,564 2,420,45 12 6,840 3.420, 3.426.84 CurrentAssets Debtors aftd Prepayments Other Trustees for Methodist Church Purposes deposits Central Finance 8oard Deposits sh at gank and in hand 13 29.482 29.482 34.784 53. 2.503 5,291 60.842 1.280,335 169,051 1,539.71 136,181 934,637 248,862 1.354,4 1.280,33 169,051 1,478,8 rotol currenta55ets 53,048 2.503 5.291 an rua nder l yr) 14 74.216 74,216 93.340 Net current assets (liabiliues) ota assets current Ilubilitles 1.404.65 53.04 2.503 5.291 1.46SA9 1.261.12 4,824.65 53, 2.50 12,13 4,892.3 3,681,5 Loans and ¢rtOrs due after I year Provisions charges 14, 16 r liabilities and 14, 16 4.824.65 53,04 2,503 12.13 4,892.3 Funds of the Crcuit Unre5trrrted funds Circu¢t Model Trust Fund Iunrestritted Restricted funds Endowment ndS 3,681.58 4,824,65 4,824,65 3,513.5 53 53.048 2.503 12,131 4.892,3 92,940 63.836 11,220 3.681,58 2.503 12,131 12.13 Totol Funds 4,824,65 53.048 2,503 Details- see Note 11 Summary of the IntÈmal Organisattons pOrting tothe Orcuit Meeting. Note thatthefilyS of an Intemal Organisation would nomially be Restrlc*d fun could e clead could b Opèning balance Receipts Payments Net Re¢eipts/ Payments Adjustmer Internal Organi5atlons Cirtuit Youth Group Closing balances 19.588 4,055 287 19,875
Huddersfieldgrcuit rcuit No 27135 Balance Sheet as at 31 August 2023 rcuit Model Trnst Fund (unrestrIrt) Endowment Funds Totals thls Totsls last year Tanglble Assets" rcu5t manses li 2,194,89 2.194,89 2.194,89 Equipment Investment propertie5 Investments li li 2(M). 2tKJ,000 25.564 2.420,45 2W,aOO 26,713 2.421.60 12 19.202 19,20 6,362 6.36 2.394,89 cuentAs5ets Debtors and Prepayments Other Trustees br Methodi5f Church Purposes deposits Central Finance Board Deposits Cash at Bank and in hand 13 34,784 71,319 92.940 38.383 6,251 4.858 136,181 934,637 248.862 1.354.4 294,121 330,314 443,75 1,139.50 928,38 248.862 1,212.03 Totol current assets 92.940 4,85 uein under lyr) 14 74.216 93.340 99,025 Net current assets Iliabilitlesl Toto liubllltles 1,137,81 92.940 44.634 1,261,12 1,040.48 3.532.70 92, 63,83 11,22 3,681.5 3,462,08 Loans and creditors dye after I year ProvTsions for liabilities and chargès 14, 16 14, 16 3.532.70 92.9 63,83 11,22 3,681.58 3,462.0 Funds of the Clrctsrt Unrestrieted fvnds rcutt Model Trust Fund (Unrestricted) Restricted funds 3.532.70 3.532.70 3,135,24 92. 92,940 63.836 11.220 3.700,7 252.81 62,829 11,208 3.462,08 63.836 Endowment funds 11,220 11,22 TDtol Funds 3532.70 92.9tlO 63,836 Details- see Note 11 Summary ofthe Internal Organlsations reportingto the Qrcurf( meer Note that tho fvnds of an Intern Organisation would nomlly be Restricted nless it l arl shown th dfora odist Opening balan Recerpts Payments Net Recelptsl Payments Adjustments Closing balances Internal Organisations arcult Youth Group 115,8841 3.704 13.7041 119.5881
Huddersfield Circuit Circuit No 27135 Cash flow statemènt for the year ended 31 August 2024 2024 2023 Statement of cash flows Cash from operating activities Net cash used in operating activtiies (177.661) 192.476 Cash flows from investing artNities Dividends,interest and rents from investments Proceeds from the sale of propety.plant and equipment Purchase of property,plant and equipment Purchase of intangible assets Proceeds from the sale of investrnerrts Purchase of investments Other 66,259 264,942 59,015 Net cash provided by investing activities 331,201 59.015 Cash flows from financing activities New borrowing Repayments of borrowing Net cash used Fn financing activities Change in cash and cash equivalents in the porting period Cash and cash equNalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period 153,540 251,491 1.319,680 1,068,189 1,473.220 1,319,680 2024 2023 Reconciliation of net income to net cash flow from operating activities Net income for the reporting period ( as per statement of financaal activities) Adjustments for: Depreciation and amortisation charges Profft on the sale of fixed assets Loss on the sale of fixed assets (Gains)llosses on investments Dividends, interest and rents from investments Decrease/(increase) in stocks {In¢rease)Idecrease in debtors Increasel(decrease) in creditors 1,210,754 219,492 (1,308,334) 1.149 (66,259) (59,015} 5,302 {19,124) 36,535 (5,685) Net cash used in operating activities {177.661} 192,476 2024 2023 Analysis of cash and cash equlvalent Cash in hand Short temi deposit (less than 3 months) Total cash and cash equivalents 169,051 248,862 1,341,177 1,070,818 1,510,228 1.319,680
Circuit No 27135 Notes to the Accounts l Basls of Accounting Accounting Standard The financial statements have been prepared irt accordance with knountin8and Reporting by Charities: Statement of Recommended Prattl ISORP} appllcable to charities preparingtheir actounts in accordance wfch the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective from l January 2015}- ltharties SORP IFRS 10211. Publi¢ benefit entity The Huddersfied Methodist Circuit meets the definition of a public benefft entity under FRS 101 Assets and liabilities are initally rÈttsgnt5ed at hFstorical ost or transaction walue un1è5S Othefwise stated in the relevant accounting policy notels) below 2 Funds The funds held constite. General Funds held forany purpose of the Grcuit whlch are Unrestrirted. The Qrcuit Model Trust Fund has wide purposes defined in Standing Orders and is cate8orised as unre5trirted. Restricted fvnds are th¢Jse which are held for a narrower purpose. There are also the following Endowment fiEnds as listed. Details of each material fund are disdosed in the firtal notÈ to these ac¢oiJnts. Any lunds may be represented by more than just cash. 3 Accounting policies Basis These accounts have been prepared on the basis of historical cost eXptthat investments are shown at their market VBlue èt the ewtrd of the year.The a¢cruals basi5 has been used and trustees present accounts that show a trne and fair wew otthe Circurfs financial positFon and attivities. Content The actounts ate expressed in £Sterlin& rounded to the nearest pound and both cuttent and comparatr¥e periods cover 12 month5. FRS102 SORP2015 These aecounts are compllant wwth FRS102 and with FRS102 SORP 2015. The accounts have been prepared in accordan with applicable charity law in England. this beingthe Charrtres Art 2011. the Charities SORP IFF15102} and her relevant regvlations. Going contern Based on the monetary assets and resources available at 31 Au8USt 2024. the trustees believe thatthe r(lt is a going concern. Consolidation The Cifcuit has denominational regulat¢)ry oversight in respect of the workof the Churches within the fjrcuit but has t)0 legal or opèrationèl ccintrol of those Churches 3nd their 8overnin8 bodies except in extreme circumstances. Forthis reason. the financiial statements of Churches within the Circuit are not consolidated into these financtal statemen Income Recognition Income is brought into account when the Qrcuit becomes entitled to the resour. thetrustees are reasonabty rtaIn they will re1ve the resources and the monetary value can be meaSUd with reliabiltty. In accordan with thè tharities SORP IFRS1021. the monetary walue of the time of volunteers is not recognised. Expenditure This is recoEnised when a liability is incurred. Dr a construttive obliB3tion arises. that results in the payment being unavoidable. Liabilities are recognised a5 soon as an OLtthow of econorfttc benefft is considered MO likeFythan not under the legal or tonstruetrve obligation committingtFte Circuit to pay out reSoUrs. Grants Grants made by the CircuFt from its own fvnds are reco8nised in full at thetime of agreement or wheft the fjrcuit accepts that there is a lègal or opèrational obligation to make thè payment. When the grant is recurrent over MO than onèyear the balance payable in future years is tated as a provision for future commrtments in the Balance Sheet a8ainst the appropriate fund, the provtsion being released in future years as instalments are paid in accordan with the originally agreed terms. VAT Since the Qrcuit is not VAT lstered, all input VAT Es char8ed with the exnseS to which rt refers. Taxation As a registered charity the csrcutt is exempt from direrttaxation on surpluses ar[ngfrOM its prinapal actknies and associated income.
Circuit Martse5 Circuit manses are slated at their Buildings Insurance Value at August 2015 (or acquisition cost rfatquired after that datel as their deemed cost in accordan with the guidance issued by the Methodist Churth Accountsncy Support Group. An annual impairnient review is carried out bythe trustees. All maFtses have been rwdlued in the year. resulting in an in¢wse in thdr total value. after taking into account the sale of the Elmfield Road Manse, of £1,025,108. Investment Properties Investments properties are stated at historicwaluation& There have been no revaluations of investment properties during the year. Investments Investments are wJlued in the balance Sheet at market Yalue atthe year end. InTent income is induded in the accounts when recelvable and any gains or losses on revaluation at the year end are shown in the SOFIL Creditors Creditors include both sundry expenses and specificaljythe 1st quarter assessments received in August Minister5. manse costs The Circult is required to prowde accommodation for eath rninister in the Circuit and their families and this is seen as a benefrt to the Circuit. Minister5 arè experted to OCCLEPYthe manse prOded for them. The Circuit bears the c05t of repairs, maintenaneè, buildings insurance. Council Tax and water charges. These figures are not separately disdosed ès bènefits-in-kind for ministers as HMRC does not seek totax thesè re¢eipts in the hands of ministers.
Circuit No 27135 Circult Model Trust Fund 2024 Total 2023 Total 4. Donations and legacies Unrestricted Re5tritted Donation5 Le8acie5 Total 552 552 iO.(K 552 552 10.000 5. Charitable activities- other 2024 Totsl 2023 Total Unrestrirted rcuit Model Trust Fund Restricted Lettings Catherine Close Lettings Scar Lane Lettings Dartmouth Avenue 14,404 11,940 16,200 14.404 11.940 162(K) 13,200 11,940 16,200 65 Charitable activities - Other Total 41A05 2024 Totsl 6. Other trading aclivities Unrestricted Circuit Model Trust Fund 2023 Total Restricted Lettings {Property name) Miscellaneous Total 5563 5,563 5.563 Circuit Model Trust Fund 2024 Total 2023 Total 7. Investment Income Unrestricted Restricted Central Finance Board TMCP Realised gains on investments Lettings Wellhouse School Total 39,384 39.384 3.875 27,283 8.732 2.010 1.865 23,000 62.384 23,(M)O 66.259 23.000 59.015 2.010 I65
Circuit No 27135 8. Payment to Trustees This year Last year Payments made to trustees for addttional services provided to the Circuit by a8reement with the Circuit Meeting Nil Number of trustees who were paid expenses Nature of the expenses Nil Total amount paid 9. Fees for examination or audit of the accounts Independent examinerfs or auditors, fees for reporting on the accounts 2,650 2,500 Other fees {eg: advice. accountanry services) paid to the independent examiner or auditor Nil 10. Paid employees stsff Cost5 paid during the year were: Gross wages, salaries and benefits in kind 263,352 273,802 Employerfs National Insurance costs 21.872 21,916 Pension costs 54,755 56,615 Apprentice Levy 1.266 1,476 Total staff costs 341.245 353,809 Average number of staff employed during the year were: 11.4 13.0
llllu £L 111111
Circuit No 27135 12 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. induding Legacies. Endowments and Accumulated Funds. Trust propeity 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 ManagingTrustees comply with charity law and Methodist law and polity as determined by the Methodist Conference. Anafysis of investment movements This year Prev year Investments listed on a recognised Stock Exchange Investments held In common investment funds. 6.885 25,564 Securities not listed on a recognised Stock Exchange Other investments Total 6,885 25,564 Change in investment values Carrying (market) value at beginning of year 25,564 26.713 Add: additions to investments at cost Less: disposals at carrying value (19.8821 Net gain/lloss) on revaluation 1.203 {1,149) Carrying (market) value at end of year 6.885 25,564
Circuit No 27135 13. Anatysis of current assets This year Last year Debtors and prepayments Accrued income Other debtors 29.482 34.784 Total debtors and prepayments 29.482 34,784 Analysis of cash at bank Bank balance held in HSBC current account 169,027 248.837 Total Cash and Bank 169,027 248,837 14. Analysis of current liabilities and long term creditors Pre paid assessments 67.580 72,548 Trade Creditors Other Creditors 6,636 20,792 Total Current Liabilities 74,216 93.340 15. Capltal Commitments. Contingent Liabilities and Contigent Assets At 31 August 2024 the Circuit has no capital commitments At 31 August 2024 the Circuit has no contingent liabilities Contingent Assets No value is included in these accounts forthe buildings of the churches in the Circuit which are still operating. If and when one of these closes. then ownership of the remaining assets will transfer to the Circuit and these will then be included in the Circuit accounts from the date of transfer. During this year the Circuit received £116.360 net of connexional levies. in respect of suth transfers.
11 11 u4 ¢ 11 11111 11 11111 11111
111 111
Huddersfield Circuit Circuit No 27135 DECLARATIONS Treasurer I confirm thatthese aecrual based accounts forthe year ended 31 August 204have been prepared from the records of the Circuit and that they include all funds underthe control of the Circutt Meetrng. Stgnature of Treasurer Date Name ofTreasurer Neil Ward Address 174 Hudder5fEeld Road. Holmfirth. HD9 3TP Presentation to the Qrcuit Meeting for approval. I corthrm thatthe annual report and accounts forthe year ended 31 Aug 2023 were, op*4W presented to the Orcuit Meeting at its meeting on I146V Zo IS and were approved. Signature of the Chair of the meeting Nameofthechairofthe meeting Date Independent Examinerfs Report to the Trustees of the HUDDERSFIELD Circuit This Report is on the arcuit Accounts forthe year ended 31, August 2021F Respective responsibilities of Trustees and Examiner The Cirojrt's trustees are respon%ble ft)r ensuringthat the annual report and accounts forthe yearto 31 August 2023 present 3 twe and fair view of the Circuii's income and expenditure for the year and of its assets and liabiltties at the bat4nce sheet date. The trustees considerthat an audit is not nece5saryfor this year under Section 144 of the Chartties Act 2011 (the Charities Act} and that an independent erdmination is needed. tt is my responsibilttyto- examinethe accounts under section 145 of the Charities Act: to follow the procedures laid down rn the general Directions given bythe Charity Commission under Sertion 14515llbl of the Chartties act-, and to stste whether particular matteT5 have cometo my attention. * Please ddete orcircle os appr£yriote
Circuit No 27135 Basis of Independent Examiftees Rewt My examination Wds carried out in accordance Mnth the generdl dlrections given by the Charrty Cornfflission. An exarnÈnation includes a revlew of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes £onsideration of any unusual ttem in nature orscale, or disclosures in the accounts. seeking explartratlOn5from thèTrusteesconcerning suth rnatters. The procedures undertaken do not provide all the evidencÈthat would be required in an auditand. consequentty no opinion asto whetherthe accounts present a true and fèÈrview. My report is Irmited to those matters set out tn the Statement bejow. Independent Examinerfs Statement In connection WFth my examination. no matter has come to rny attention {other than as dtsd05ed betow'} (i) which gyves me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordan wÉth Section 130 of the tharities ACL . to prepare accounts which accord with the accounting records and comply wrih the accounting requirements of the Charities Act have not been met, or {21 to which. in my opinion, attention should be drawn in order to enable a proper understandin8 of the accounts to be reached. 13) I have /h3ve not obtained independentverrfication of all investments WFth the Trusteesfor Methodist Church Purposes or held in other trusts, bank balances and funds at the Central FiTran Board of the Methodist church whith are individually in excess of £IO.000 (ten thousand pounds) at the balance sheet date. Name of independent examiner DAVID BLfThERWORTH SignatL%re of independent examiner Relevant Professional qualÈfication of inde endent eMiner FC Name of firm (where appro nate WHEAWIIL& SUDWORTH LIMtTED Address 35 WESTGATE. HUDDERSFIELD HDI IPA Date 2710612025 ' please delete orcircle t7s appropriate