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 ex￿ptIonallY 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 cOn￿rnS 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 re￿IPtS
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
4￿4.652
2503
12.131
4W2334
3.681.580
Balance LYOW forwardfrorn last year
Offerings/Gift5- received for Extemal O￿anSsatIOnS
Offerings/Gifts- passed to External Organisations
Balance carried forward
3730
4713

Huddersfield Qrcuit
rcyii No Z7135
Stat￿￿ent of KnanGial AL*l¥lts ISOFAI frKthei*arended 31Jl4W￿t 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 r￿ipts
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
pen￿on schemes
Net mo¥ement in fu￿d5
{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 O￿aTriSatIonS
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 r￿ed 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 thatthefil￿yS 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
cu￿entAs5ets
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( mee￿r￿ Note that tho fvnds of an Intern￿ Organisation would nom*lly 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 constit￿e. 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 eX￿ptthat 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 re￿1ve the resources
and the monetary value can be meaSU￿d 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 reSoUr￿s.
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 t￿ated 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 ex￿nseS 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. InT￿ent 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 prO￿ded 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
I￿65

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
I146￿V￿￿ 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 e￿Miner
FC
Name of firm (where appro
nate
WHEAWIIL& SUDWORTH LIMtTED
Address
35 WESTGATE. HUDDERSFIELD HDI IPA
Date
2710612025
' please delete orcircle t7s appropriate