Methodist Church
Bury Circuit
Circuit number 06/08
Accounts for Year Ending 31 August 2021
Circuit Superintendent Rev Kathy Selby Staff Deacon Michelle Brocklehurst Rev Jeremy Hackett Rev Chris Haines Rev Kathy Selby Rev Sally Thornton (part-time) Lay worker Thomas King Richard Selby (from January 2020) Circuit Stewards Sue Grant Roger Green Ken Jones June Leeming Brian Sharples Circuit Treasurer Roger Green
Circuit No
Name of Circuit
Statement of Financial Activities (SOFA) for the year ended 31 August 2021
| Notes to the accounts Income 1 Donations and legacies 2 Income from monetary investments 3 Income from investment properties 4 Assessments on Churches 5 Capital Receipts 6 Grants received 7 Other charitable income 8Total income Expenditure 9 Grants and donations 10 Salaries and associated costs 11 Property maintenance 12 Connexional assessment & model trust levy 13 District Assessment & Levy 14 Depreciation 15 Office expenses 16 Other outgoings 17Total charitable expenditure 18 Gains/(losses) on monetary investments 19 Gains/(losses) on investment properties 20Net income/(expenditure) 21 Transfers between funds 22 Other gains/(losses) 23Net movement in funds 24 Total funds brought forward 25 Total funds carried forward |
General Fund (Unrestricted) Circuit Model Trust (Unrestricted) Designated Funds (unrestricted) Restricted Funds Endowment Funds Total 2020-21 £ £ £ £ £ £ 0 118 223 341 31,056 944 26 32,026 362,200 362,200 105,614 105,614 225 225 1,545 1,545 395,144 106,558 - - 249 501,951 0 254,180 254,180 105,783 105,783 12,259 12,259 76,932 22,246 99,178 0 4,486 4,486 1,068 560 26 1,654 442,449 35,065 0 0 26 477,540 0 -47,305 71,493 0 0 223 24,411 0 -47,305 71,493 0 0 223 24,411 115,327 280,123 162 2,268 397,880 68,022 351,616 - 162 2,491 422,291 |
|---|---|
Name of Circuit
Statement of Financial Activities (SOFA) for the year ended 31 Aug
Notes to Circuit Model Designated the General Fund Trust Funds accounts (Unrestricted) (Unrestricted) (unrestricted) £ £ £
Income
| 1 Donations and legacies 2 Income from monetary investments 3 Income from investment properties 4 Assessments on Churches 5 Capital Receipts 6 Grants received 7 Other charitable income 8Total income Expenditure 9 Grants and donations 10 Salaries and associated costs 11 Property maintenance 12 Connexional assessment & model trust levy 13 District Assessment & Levy 14 Depreciation 15 Office expenses 16 Other outgoings 17Total charitable expenditure 18 Gains/(losses) on monetary investments 19 Gains/(losses) on investment properties 20Net income/(expenditure) 21 Transfers between funds 22 Other gains/(losses) 23Net movement in funds 24 Total funds brought forward 25 Total funds carried forward |
500 31,395 2,404 372,272 658 9,290 |
|---|---|
| 414,115 2,404 - |
|
| 8,150 245,666 51,206 13,105 73,752 8,903 11,411 583 |
|
| 399,088 13,688 0 |
|
| 15,027 -11,284 0 |
|
| 15,027 -11,284 0 |
|
| 100,300 291,408 |
|
| 115,327 280,124 - |
Circuit No
gust 2020
----- Start of picture text -----
Restricted Endowment Total
Funds Funds 2019-20
£ £ £
0
500
29 33,828
372,272
0
658
185 9,475
- 214 416,733
8,150
245,666
51,206
13,105
73,752
206 206
8,903
29 12,023
0 235 413,011
0
0 -21 3,722
0
0 -21 3,722
162 2,289 394,159
162 2,268 397,881
----- End of picture text -----
Bury Methodist Circuit
Notes to Accounts for year ended August 31 2021
1 Basis of accounting and accounting policies
a. Accounting standard
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial reporting standard applicable to the UK and Ireland (FRS 102)
b. Public Benefit entity
The Bury Methodist Circuit meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost unless otherwise stated.
c. Basis
These accounts have been prepared on the basis of historical cost except that investments are shown as their market value at the end of the year. The accruals basis has been used and trustees present these accounts as a true and fair view of the Circuit’s financial position and activities.
d. Content
The financial information presented is relevant, reliable comparable and complete. Where estimates are used these are based on experience, research and judgement. The accounts are expressed in £ Sterling, rounded to the nearest pound.
e. FRS SORP 2015
These accounts are compliant with FRS 102 and FRS 102 SORP 2015.
f. Going Concern
Based on the monetary assets and human resources available at August 31, 2021 the trustees believe that the Circuit is a going concern
g. Consolidation
The Circuit has denominational regulatory oversight in respect of the work of the Churches within the Circuit but has no legal or operational control of those Churches and their governing bodied except in extreme circumstances. For that reason the financial statements of the churches within the Circuit are not consolidated into these financial statements
h. Grants
Grants made by the Circuit from its own funds are recognised in full at the time of agreement without performance conditions. When the grant to be accrued is recurrent over more than one year the balance payable in future years is treated as a provision for future commitments against the appropriate fund.
i. Tangible fixed assets
These are capitalised if they can be used for more than one year and individually cost more than £250. The freehold and/or long leasehold property is shown in the accounts at its insurance reinstatement value. Depreciation is not indicated because the trustees consider the current residual value of the property to be not less than its historical cost so the depreciation value would be immaterial.
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From time to time the Circuit may be required to assume responsibility for church premises falling vacant after closure and cessation of worship. This results in the Circuit becoming managing trustees for the property. At that time the property is recognised as an asset at its anticipated net sale price as determined by professional valuation and after taking into account any levy charged by the Connexion. Where the proceeds are intended to be spent on activities the property is included in current assets at the lower of cost and realisable value.
j. Monetary investments The Circuits investments are in monetary assets classified as basic financial instruments under FRS 102 and are held by the Trustees for Methodist Church Purposes (TMCP) as custodian trustees. The valuations at market value are those provided by TMCP. The unrealised gains arising during investment at the end of the year are shown in the SOFA
k. Investment properties
From time to time the Circuit may hold residential property (formerly manses) which is surplus to requirements. When this is the case the property is classifies as investment property (whether let or not) and any lets are at market rates (unless there is compelling reason not to do so in furtherance of the Circuits charitable objectives).
l. Receivables and Payables; Bank and Cash Debtors are stated at the amounts owed to the Circuit or prepaid. Creditors are initially recognised at settlement amounts. Subsequently creditors that are current liabilities are measured at the cash or other consideration expected to be paid. The liquid funds of bank balances and deposit fund balances are shown at the realisable values.
m. Methodist Connexional Funds
The Methodist church raises assessments against Circuits and these are paid quarterly to their Districts. The Circuits raise assessments against Churches in the Circuit. The District quarterly remits most of the sum received from Circuits to the Methodist Church; a small sum is retained to meet its own costs. The Circuit may act as agent for ad hoc collections for various funds controlled and administered by the Methodist Church
n. Funds
The trustees have adopted a policy for all unrestricted reserves which is set out as a separate document
o. Endowment funds
Where a Circuit holds money that may not be spent and must be retained as capital to generate an income the money or assets are classifies as an Endowment Fund. The capital is shown in the Balance sheet. The income may be restricted or unrestricted depending on the terms of the endowment.
p. Ministers manse costs
The Circuit is required to provide accommodation for each minister in the Circuit and their families and this is seen as a benefit to the Circuit. Ministers are generally expected to occupy the manse provided for them. The Circuit bears the cost of repairs maintenance buildings insurance, Council Tax and water charges. These figures are not separately disclosed as benefits-in-kind for ministers as HMRC does not seek to tax these receipts
2) Glossary of terms
CFB : Central Finance Board of the Methodist Church manages a common deposit fund and a series of pooled investment funds for Methodist entities and provides investment advice to those entities.
Church : a group of members from fewer than 10 to more than 300
Circui t: a group of Methodist churches near each other
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Circuit Meeting : The Trustees of the Circuit most of whom are appointed by the local churches together with others who qualify by virtue of the role they undertake for the Circuit/local churches.
Circuit Leadership Team (CLT ): A group (which may be mostly but not exclusively trustees) responsible for the day to day administration and policy formulation of the Circuit.
CMTF: Circuit Model trust Fund
Connexion : The Methodist Church in GB which includes the Head Office at Methodist Church House, all Methodist Districts, Circuits and incorporated Methodist Churches in GB
Connexional Funds : The designated and/or restricted funds held and administered by the Connexion in furtherance of its mission and charitable objectives.
District : a group of contiguous Circuits
DAF : District Advance Fund
FRS : Financial Reporting Standard
HMRC : Her Majesty’s Revenue and Customs.
Lay employees : Personnel employed by the Circuit on generally accepted commercial employment terms.
MMPS : Methodist Ministers Pension Scheme
PASLEMAC : Pension and assurance scheme for Lay Employees of the Methodist Church.
Pensions Trust : the organisation through which the Circuit arranges a pension scheme for its Lay Employees
Presbyters (Including Superintendent ): Probationer or Ordained Methodist minister and/or Deacons who have pastoral and administrative responsibility for the Churches in the Circuit.
SOFA : statement of Financial Activities
SORP : Statement of Recommended Practice
TMCP : Trustees for Methodist Church Purposes, the legal owner and Custodial Trustee of all Methodist Model Trust property including legacies, endowments and Accumulated funds.
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Bury Methodist Circuit
Notes to Accounts for year ended August 31 2021
This has been a most unusual year because of the corona virus Covid-19. As a result it is difficult to predict next years outcomes as churches have been using their reserves. No church has defaulted on its assessment this year but we are uncertain how this will affect next year’s assessments.
1) Income from Investment properties
The trustees have determined that the properties listed below were unlikely to be used as manses in the foreseeable future and they were classified as Investment properties. However because of movement of ministers there have been several changes over the year. The Ripon Hall Avenue manse was occupied for part of the year as the tenant decided to m0ve. While Avondale avenue was intended to be an Investment property for the year Covid-19 has disrupted the renovations so it does not appear as an Investment property until this year.. In August the tenant at King’s Avenue decided to move and most of the year was devoted to maintenance issues. There were also maintenance problems at Middleton Road.
| General Funds | |
|---|---|
| 140, Middleton Road | 2810.82 |
| 2, Kings Avenue | 220.00 |
| 90, Ripon Hall Avenue | 11358.8 |
| 26, Avondale Avenue | 12338.48 |
| Contribution to Branksome Avenue | 3000.00 |
| Returns etc | 1328.1 |
| TOTAL | 31056.2 |
2) Assessment on Churches
The Circuit consists of 14 Methodist churches and 1 local ecumenical partnership (LEP. The churches are Bolton Road, Brandlesholme, Bridge, Edenfield, Heaton Park, Holcombe Brook, Jericho, Prestwich, Rowlands, Seedfield, Tottington, Trinity, Wesley and Whitefield. The LEP is Christ Church. Each is assessed to make a contribution to the work of the Circuit. The amount needed for budgeting purposes is determined each year and the total, less any income from lettings is divided among the churches according to the income they have raised over the preceding three years (after allowance is made for some costs associated with the money raised by each church from its own lettings). These projected figures are discussed with church treasurers and adjustments made where necessary to take account of unusual circumstances in each church.
Close Methodist Church has been closed for more than a year but the intention is to open this as an ecumenical venture with the Church of England in 2021-22
Total assessment for the year was £362,200
3) Capital receipts
The capital receipts were from the sale of a piece of land from one of the churches (Tottington) Total received (before deductions) was £105,614 This was paid into the CMTF. .
4) Grants and donations
No grants and donations were made in the year but were paid in September 2021 so they will appear in the next years totals.
| General Funds | ||
|---|---|---|
| Methodist Fund for training | 0 | |
| Methodistfundfor Property | 0 | |
| Methodist fund for support of Presbyters and deacons |
0 |
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Total £0
5) Stipends, salaries and associated costs
Stipends were paid to 5 full time ministers and 1 at 0.5. All were funded from the general funds. Costs were as follows:
| Grossremuneration | 142954 |
|---|---|
| Pensioncontribution | 37762 |
| N.I | 12528 |
| Travel | 895 |
| Computers | 1014 |
| Total | 195153 |
Other staff
During the year we appointed a second part-time Lay Worker. All three Lay Workers were paid from general funds.
| Gross remuneration | 45976 |
|---|---|
| PensionContributions | 2759 |
| N.I. | 2890 |
| Travel | 641 |
| Total | 52266 |
| Totalcostfor remuneration | 247419 |
The superintendent of the Circuit, the other ministers and the remaining members of CLT are considered as Key Management Personnel. All members of the Circuit Meeting are trustees. The stipends, employers NIC and employer’s pension contributions and other expenses of the ministers are paid by the Circuit as are the contributions for the Lay Workers. The manses for the ministers are provided by the Circuit and the Circuit maintains the property. The value of the Council tax and water charges paid by the Circuit is not disclosed here as HMRC does not regard this as a benefit-in-kind for the ministers. One of the lay workers is secretary to the Circuit meeting (and hence a Key Management person); her salary is paid from general funds
There is no payment to trustees, except the ministers, and Lay Workers although travel costs for the Lay workers are also paid.
6) Property Expenses
The Circuit manages 9 manses; because the Manse at Ripon Hall Avenue is not occupied by a Baptist minister this year it is one of those rented out to defray Circuit expenses. One manse has been modified and not used this year but will be rented out next year and much work has needed to be completed. For most of the year we have had only three manses rented to outsiders. One minister lives in her own property. There is also a chapel which has not been used this year but is still a Circuit responsibility. All amounts are taken from the general account.
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Manses
| Gas Service | 3069 |
|---|---|
| Watersupply | 3060 |
| Council Tax | 13180 |
| Repairs atKingsAvenue | 48170 |
| Repairs atMiddleton Road | 9542 |
| Avondale– flooring | 3655 |
| Booth Way partFlooring | 821 |
| Ripon Hall RoadPlumbing and electrics | 942 |
| Reedbank Various | 222 |
| Various (Billsless than£200) | 14285 |
| Total | 96946 |
General Insurance
This covers buildings (all 9 with a premium for those let) and the contents of the occupied manses which are Circuit property. This is mainly the contents of the study. The amount due falls on or about 5 September.
| Insurance (Methodist Insurance)*on all except Branksome Avenue | 9393 |
|---|---|
| Insurance on Branksome Ave | 576 |
| Total | 5512 |
*2 years payment
Costs of Chapels not occupied
There is one at present. The Circuit is responsible for all the costs on the property. There were major problems in determining who owned which parts of the land (which was owned severally by the Anglican Church and Bury Metro as well as the Methodist Church); this was resolved eventually by Mills and Reeve the solicitors recommended by TMCP
| Insurance | 1800 |
|---|---|
| Services | 1323 |
| Total | 3123 |
7) District Assessment and Levy
District assessment is calculated on the number of staff in post (both ministers and lay) on 1 September of the previous year. This is divided between the Circuits of the District so that each pays an equitable share. This is taken from general funds There is a levy on funds held in the CMTF which is transferred to the District Advance Fund..
| General | CMTF | |
|---|---|---|
| District Assessment | 76932 | |
| CMTF contribution | 12259 | |
| Levy on sale | 22246 | |
| Totals | 76932 | 34505 |
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8) Office Costs
Office costs and telephone charges are amalgamated in the accounts Ministers are entitled to provision of a telephone and broadband connection. All monies are taken from general funds
| Telephones | 3704 |
|---|---|
| Office supplies (paper,inks, postage etc) | 5929 |
| Total | 9633 |
9) Other Outgoings
This includes a range of other activities and the insurance for the Circuit. The amount deducted from endowment funds and CMTF are the costs of using those funds. This usage has been very small this year!
| General | CMTF | Restricted | Endowment | |
|---|---|---|---|---|
| Repayment of Excess paid by Wesley |
264 | |||
| Training | 378 | |||
| Energise subscription | 252 | |||
| Auditor | 300 | |||
| InsuranceforCircuit | 4936 | |||
| CostsforusingTMCP | 560 | 0 | 25 | |
| Total | 6130 | 560 | 0 | 25 |
10) Transfer between funds
The net interest from the endowment funds (£29) is transferred to the general fund to be used for general purposes in the Circuit
11) Fixed assets
The fixed assets of the circuit are 9 manses, three of which are rented out and one of which has been used by the minister at Christchurch, the LEP. We own 27.3% of that manse but as the Minister has left it falls to the Circuit to bear the costs of that manse. The value of the manses is the replacement value from the insurance company.
The Church at Close has been estimated as being worth £120,000. While the original intention had been to sell the church at Close, it has been decided that we will use it for a “new” church in conjunction with the Anglican Church beginning in the next Methodist Year..
Manses
These are amounts from the insurance forms
| Property | Type | Value |
|---|---|---|
| 16,BranksomeAvenue | Manse | 263,253 |
| 7,Reedbank | Manse | 231,341 |
| 1,Booth Way | Manse | 237,936 |
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| 409,Bolton Road | Manse | 246,537 |
|---|---|---|
| 26,AvondaleDrive | Investment | 237,936 |
| 90,Ripon Drive | Investment | 183,348 |
| 2,KingsAvenue | Investment | 354,400 |
| 140,Middleton Road | Investment | 237,936 |
| 38,TheDrive | Manse | 289,523 |
| Total | 2,282,210 |
Investment properties
| Close | Estimate | 120,000 |
|---|---|---|
| Total | 120,000 |
12) Investment assets
The investment assets are held by TMCP.
Circuit Model Trust Fund
| Balance at 31/08/19 | 280123 |
|---|---|
| Income | 105614 |
| Interest | 944 |
| Expenditure | |
| DistrictLevy | 12259 |
| Administrative charge | 560 |
| CPF Levy | 22246 |
| Balance at 31/08/21 | 351616 |
Other Investments
These are all Endowment funds which have restricted usage and there is no ability to use capital; they are managed by TMCP. They were transferred to the Circuit when Unsworth Methodist Church close.
| Fund | Value at 31/08/20 |
Interest | Admin costs |
Unrealised Gains |
Value at 31/08/21 |
Use of interest |
|---|---|---|---|---|---|---|
| John and Hilda Ashworth Bequest |
1207 | 22 | 22 | 222 | 1429 | General funds |
| Norman Walker Legacy | 1061 | 4 | 4 | 0 | 1061 | General Funds |
| Total | 2268 | 26 | 26 | 222 | 2490 |
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Name of Circutt Bury................................................... No 06108........... Declarations and Scrutiny I nfirrn that these accrualg-based accounts for Ihe year to 31 August 2021 have been prepared from the records of the Circuit and that they includè all funds under the control of the Circuit meeling. Slgnalure of treasurer . io Name and address of treasu Post Code...M9 OQQ............... Green, 105 Heaton Park R08d ......Manche5ter, Presentation to the Clrcult mooting I confirm that the annual report and accounts for the year ended 31 August 2021 werefviill be" presented lo the Cir¢uit meeting held on . I f ..?." 2 Z Signature of the Chair of the meeling Name of the Chair of Ihe meeting /<Afw.y... f£L8Y 15.3-22 Independent Examiner's Report to the Trustees of the Circuit Charity Number..11 S¥. ts 94 Responsibilities and basis of report I report to Ihe trustees on my examination of the accounts of the . Circuit for the y88r ended 31 August 202198t out on pages As the Circuit's ttustees, you are responsible for the preparation of the aGwunts in accordanc6 with the requirements of the Charities Act 2011 ('the Act,). I report in resp8¢1 of my examination of the Circuit's accounts carried out under sectlon 145 of the Act and, in carrying out my examination, I have followed all the applicable Directions gwen by the Charity Commission under saclion 145{5){b) of the Act. delete or circle as appropriate
Nameofcircuit.................................................................................... No..... Independenl Examlner's Statement tThe Circuit's gross income exceeded £250,000 and l am qualified to undertake the examination by being a qualified member of {ins8rt name of applicable listed body)l. D818t81 } rfnot applicable. Acc (4 I have completed my examination. I confimi that no malerial matters have come to my attention in connection with the examination I ) which give me cause to believg that in, any material r8SPeCt'. the accounting records wer& not kept in accordance with secllon 130 of the Act; or the accounts do not accord with the accounting records- or the accounts do not comply with the applicable requirements concerning the fom and content of accounts sel out in th8 Charitie$ (Accounts and Reports) Regulations 2008 other than any requirement thal the accounls giv& a 'true and fair, view, which is not a matter considered as part of an independent examination D8letè if not applicable ie 811 R&P accounts the trustees, annual report is not consistent with the aGGounts Delete if not applicable ie all R&P accounts. I have no concems and have come across no other matters in connection wtth the examination to which attention should be drawn in this report in order to enable a proper undgrstanding of the accounts to be rea¢hed. I Welhave not. obtained independgnt verifi¢ation of all investments with the Trustees for Methodist Church Purposes or hold in other trusts, bank balanGes and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand po¢Jndsl at tho balance sh&at date. Signature of independent examiner Nam8 of independent examiner LF( *p4L&-LS...... Relevant profg83ional qualification of indop•ndènt axamingr Name of fim) (where appropriatel or Address Post Code Date delete or circle as approprlate September 2021
Bury Circuit
Trustees Annual report
For the Year ended 31 August 2021
Introduction
This is the annual report from the Bury Circuit which covers mostly the Metropolitan Borough of Bury. The Circuit currently consists of 15 Churches. We are a Circuit which intends to be Biblically based and keen to share God’s love throughout the area. We seek to discern God’s mission in our Circuit and work towards God’s plan.
Principle Aims
We are evangelically minded to spread God’s love to all, and to be a discipleship movement focused on God’s mission in Jesus Christ. We also acknowledge all are God’s children and seek to help them where we can. We seek to serve our local communities in the name of Christ.
Review of the Year
This has been another unusual year when most churches could not meet in their buildings for most of the year and only in the later stages of the year were churches meeting at all. Different churches began service at different times of the spring and summer depending on their unique situation.
-
1) Some churches were able to meet eventually each Sunday although times had to be altered.
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2) Many went to having services on alternate Sundays and all had shortened services with masks and, where necessary, social distancing
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3) Many of our elderly congregations had services printed out and sent to them. Some were able to join a service on line but many had a printed copy
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4) It was only recently that visitations began again. It is noteworthy that Jericho visited at Christmas and took out gifts. Other churches such as Whitefield and Bolton Road have visited older people in their community and delivered afternoon teas.
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5) Asylum seekers are not meeting at present at Heaton Park and it is not certain when they will begin again
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6) Oasis has started up again at Whitefield (to the obvious delight of some parents!) but has had to be limited in size.
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7) Schools have been opened again but were not all that regular before the long holiday. There has been much less contact with them from our members. Ministers led “Zoom” assemblies, but are now taking them in person.
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8) Social media has been used extensively and there have been several services broadcast from churches in the Circuit on Sundays using Zoom, Facebook Live and Youtube. There were also some mid-week services and prayer times as well as other meetings in the evenings Many of these have decreased or diminished after it became possible to meet in person
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9) Some children’s activities have been continues through lockdown including the beginnings of a Messy church and contact with children through social media every week.
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10) Disadvantaged people can now meet in Prestwich for meals once a week and other churches have provided vouchers instead of the usual meal provision during school holidays
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11) Ramsbottom Pantry, who provide groceries for local people in need, have become part of Christ Church, Ramsbottom. A well-being cafe has started to provide somewhere the pantry clients can enjoy refreshments, find a listening ear and spiritual support. .
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12) Arrangements are under way to re-open Close as a joint project with the Anglican Church.
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13) The Methodist Church’s approval of the resolutions contained in the “God in love Unites us” report has resulted in some loss of members but the full extent of this is not yet clear.
-
14) Several churches have had outside services to encourage people and one church has started a meeting in a local park on the first Saturday of the month during the summer
Income Trends
This has been an unusual year! The amount raised from assessments was slightly reduced from last year (97.3%) and the amount raised from lettings was also reduced (98.9%) even though for much of the year there were repairs at two of the properties. The amount raised from assessments was 91.7% of the total, which was slightly raised from the previous year (89.9%). Lettings made up 7.9% but other sources of income were much reduced at only 0.4%.
The Circuit Model Trust (CMT) increased by just over £70,000 because one of the circuit churches sold a field for £105,614. The net increase is therefore not truly an increase in Circuit Funds because the balance of that transaction resides in the CMT but will be reclaimed by the church next year
Expenditure trends
The largest contribution to the expenditure was again the salaries and associated costs. They contributed 57.4% of the expenditure. This was raised from the previous year because of the increase in ministers stipends but also because there was a significant contribution from a second (part time) appointment of a lay pastor.
Property maintenance was raised significantly to 23.9% of the total a rise from 12.8% the previous year. This represents significant expenditure on two of our investment properties which required considerable modification when the occupants moved. The assessment from the District rose to 17% of
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the total, a net increase of over £3000 on the year. Office expenses decreased because the Circuit Office was moved to the secretary’s home. Other outgoings were low levels because of the pandemic. The district had just over £22,000 taken from it by TMCP as the 25% reduction on income; this is the normal contribution on sales of property.
.
Fund Balances
Overall, the net amount in the general funds decreased by over £47,000, while the net increase in the CMT was over £71,000. There was a slight increase in one of our legacy properties which only amounted to £233. The net loss leaves us with only £68,000 in general funds and this represents slightly less than two months reserves.
In the CMT it should be noted that about £83,000 is reserved for Tottington and £72, 593 is for Seedfield. Thus there only remains £195 655 and we have committed £50,000 to fund any modifications at Whitefield if they are able to raise the remainder of the money required for their modifications..
The amounts in the endowment funds are very low (£2491) and is held in permanent endowment. The restricted fund is low at only £162 which is reserved for transfer to Peru.
Plans for 2021/2
Plans for 2021-2 still have to be fluid as we are not certain what long term effects the pandemic will have. Many churches have had deaths (many not related to Covid) and it is not possible to assess church numbers for the coming year. This section will have to be therefore viewed with some caution!
Two of our churches are exploring the possibility of becoming a class of another (of our) churches. At present this does not appear to involve disposal of church buildings but we await further discussions
Surprisingly, funding has been relatively stable this year but how this will be in the future, now that churches have used up most of their reserves, is uncertain. The budget has been set rather lower this coming year partly because the Central Methodist church has not been asking for as much from Circuits and partly because all our manses are now in a reasonable state of repair.
Reserves of the circuit have been reduced to a level below which they should not be allowed to decrease. However we do not have enough information about how churches will be able to meet their assessments this coming year.
Jez Hackett agreed to stay for a further period of 5 years but we will lose a minister in the coming year. Chris Haines has decided to become a mission partner with the World Church, working with partner churches overseas. The Circuit has agreed that we would apply for a probationer minister but will have to see whether (s)he materialises and will not know the result of our application until January.
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Plans for a digital evangelist have not materialised fully. Jez has agreed to apportion 30% of his time to the post in the coming year; his churches have still to see what effect this will have on them although there are tentative plans for how this will work.
After several years of discussions about selling the building, Close will re-open again this coming year as a joint project with the Anglican Church. Another church is already meeting there (as they were getting flooded in their accommodation). The venture is still waiting final approval from the Methodist church hierarchy but will almost certainly happen.
Many of these plans cannot be set in stone as there are still considerable uncertainty about the long term effects of the pandemic and whether the congregations will come back to church again.
Basis of preparation and legal framework
The Charities annual report and accounts for the year ended 31 August 2021 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the Financial Reporting Standard (FRSSE) 2015.
Full Name of Charity: Bury Methodist Circuit
Registration Charity Number 1134694
Date of Registration:
Main Communication Address; Bury Circuit Office, c/o 409, Bolton Road, Bury, BL8 2PH.
Members of the Bury Methodist Circuit Meeting are the Charity Trustees, membership being made up of circuit office holders, ministers, and representatives appointed by the local churches. Full membership is shown at appendix A
Circuit Ministers and Officers for 2019-20
| Active Circuit Ministers | Rev Kathy Selby |
|---|---|
| Deacon Michelle Brocklehurst | |
| Rev Jeremy Hackett | |
| Rev Chris Haines | |
| Rev David Somerville | |
| Rev Sally Thornton (half time) | |
| Circuit Lay workers | Thomas King (paid) |
| Richard Selby (paid, part-time) | |
| Circuit Stewards | Sue Grant |
| Roger Green |
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Ken Jones (part Year) June Leeming (part Year) Brian Sharples
Administrator
Emma Twiss
Roger Green acted as the principal officer overseeing the day to day financial management and accounting for the year
Auditor
Brierley Coleman, 40 Princess Street, Manchester M1 6DE
Investment bankers: Central Finance Board of the Methodist Church Trustees for Methodist Church Purposes
Purposes and Organisation
The purposes of the Methodist Church are and shall be deemed to have been since the date of Union the advancement of:
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1) The Christian Faith in accordance with the doctrinal standards and discipline of the Methodist church;
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2) Any charitable purpose for the time being of any Connexional, District, Circuit, local or other organisation of the Methodist Church;
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3) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to the Methodist Church;
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4) Any purpose for the time being of any charity being a charity subsidiary or ancillary to the Methodist Church
The Circuit produces a quarterly preaching plan to ensure regular acts of worship take place in the 14 Methodist sites and 1 Local Ecumenical Partnership within its boundaries. These are open to the public without charge. It also ensures regular midweek worship at the local Methodist Home for the Aged. Of course during the lockdown all this activity has ceased and is only now beginning again. Pastoral work is, however, still resourced as is the teaching of Christianity through sermons, courses and small groups on-line and now in person again. Religious assemblies are taken in schools. These moved on-line but are now starting in person again.
The Charity objective is to act as a Resource provider within the area of Bury for the Methodist Church.
Public Benefit
We confirm that the Trustees have had regard to the Charity Commissions guidance on public benefit.
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Structure, Governance and Management
The governing documents for the Circuit are the Deed of Union (1932) and Methodist Church Act (1976). Detailed governance arrangements are outlined in the Constitutional Practice and Discipline (CPD).
Day to day management of the Circuit is undertaken by the Circuit Leadership Team along with the Local Preachers Meeting and the Circuit Treasurers Committee.
Related Parties
The Circuit is part of the Bolton and Rochdale District and is accountable to the Methodist Conference.
Risk Management
Major risks have been identified by the Circuit Treasurer’s committee and the Circuit Leadership Team. These are regularly reviewed. Income and expenditure are monitored in total, and are compared with the approved annual Budget at regular intervals to avoid unforeseen calls on reserves.
Safeguarding
Every person has a value and dignity which comes directly from the creation of male and female in God’s own image and likeness. Christians see this potential as fulfilled by God’s recreation of us in Christ. Among other things this implies a duty to value all people as bearing the image of God and therefore to protect them from harm.
Methodist Connexional practice outlines commitment to the following principles:
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the care and nurture of, and respectful pastoral ministry with, all children, young people and adults;
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the safeguarding and protection of all children, young people and adults when they are vulnerable;
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the establishing of safe caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse;
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the careful selection and training of all those with any responsibility within the Church, in line with Safer Recruitment Principles, including the use of criminal records disclosures and registration with the relevant vetting and barring schemes;
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response, without delay to every complaint made which suggests that an adult, child or young person may have been harmed, and cooperating with the police and local authority in any investigation;
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to seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care;
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to seek to challenge any abuse of power, especially by anyone in a position of trust;
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to seek to offer pastoral care and support, including supervision and referral to the proper authorities;
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- in all these principles we will follow the appropriate legislation.
The Bury Circuit commits itself to ensuring the implementation of Connexional Safeguarding Policy. It commits itself to the provision of support, advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable.
Reserves Policy
The recommended reserves policy is to keep about 6 months in reserve. This is more important this year as we do not know whether the churches will all survive the Covid pandemic .
The amount in general funds (£68,022) is clearly insufficient and it might be thought that the £351,616 in the CMT fund will increase this beyond the limit. However, of the amount in the CMT fund £72,593 is held in reserve for Seedfield and over £81, 000 is held for Tottington. We have also committed £50,000 to the Whitefield Oasis project so effectively we have only just short of £150,000 attributable to the Circuit. In total therefore we have about £218,000 in reserve for any emergencies. This is slightly over the 6 months projected expenditure for Circuit but not so far over that we could release anything further for other projects. We intend therefore to keep that amount in reserve as we have no indications that there will be any further sums coming to boost the reserves.
The income from endowment funds is for use with Youth work, which has not been spent this last year but we anticipate that we will spend it next year if we are allowed to given the Covid situation. The amount for Peru will eventually be spent in Peru or one of the agencies which fund Peruvian projects.
Signed. Date
Rev Kathy Selby (Superintendent)
Roger Green Emma Twiss (Treasurer) (Secretary)
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in all these principles w8 will follow the appropriatg legislatton. The Bury CircuFt commits itself to ensuring tha implgmentstion of Connexional Safeguarding Policy. 11 commits itself to the provision of support, advico and training for lay and ordained people that will ensurg people are clear and confident about Iheir roles and responsibilities In saf8gL¢arding and promoting the w&lfare of children and adulls who may be vulnerabl8. Reservo$ Pollcy Thg recommonded reserves policy is to keep about 6 months in reserve. This is more important thls year as wé do not know whether the churches will all suivive the Covid pandemic. The amount in general funds1£68.022} is cleady insufficient and it might ba thought that the £351,616 in the CMT fund will increase this beyond the limit. However, of the amount in the CMT fund £72,593 is hald in r88eNe for Seedfield and over £81, 000 is held for Tottington. We have also committed £50,000 to the Whitefigld Oasis project so effectively we have only just short of £150,000 attributable to the Circuit. In total therefore we have about £218,000 in res8rvo for any emergenci8s. This is slightly ov&r the 6 months projected expenditure for Circuit bul not so far over that we could release anything further for other projects. We intend ther8for8 to keep that amount in reserve as we havg no indications that there will be any further sums coming to bcN)sl thé res&rve8. The income from endowmnl fvnds is for us8 Wlth Youth work, which has not been spent this last year bul we anticipate that we will spend it n8Xt yoar if w& are allowed to given the Covid situation. Th8 amount for Peru Mll eventually be spent in Peru or one of the agencies which fund Paruvian projects. Signed. Date Rev Kathy Selby ISuperintendent} R¢yJer Green (Treasurer) Emma Twi88 (Secretary)