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2020-08-31-accounts

Circuit Accruals Accounts 2019-2020

THE METHODIST CHURCH

TEMPLATE REPORT AND ACCOUNTS (ACCRUALS BASIS) for the year ended 31 August 2020

Lancashire West Methodist Circuit

Registered Charity - Registration number

1134877

LIVERPOOL LIVERPOOL DISTRICT 18 / 19
Ministers Rev Michael Tindsley
Rev Stephen Foster
Rev Sue Guénault
Rev Rachel Hope
Rev Rick Preston
Circuit Stewards Linda Wedge
Lorraine Howarth
Malcolm Roxburgh
Derek Ashcroft
Dilys Lightfoot
Circuit Treasurer Derek Ashcroft

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2020

Lancashire West Methodist Circuit

Introduction

The Lancashire West Methodist Circuit seeks to support the life of the Communities within its boundaries in a variety of ways:

The continued provision of regular public acts of worship open to members of the church and nonmembers alike. The teaching of Christianity though sermons, courses and small groups. Pastoral work including visiting the sick and bereaved.

Promoting the whole mission of the church through activities and support for older people, parents and toddlers and other specific groups when appropriate.

Aims and organisation

The Circuit is committed to developing a Team Ministry to allow the Circuit Staff to use their particular gifts across the whole Circuit.

We seek to develop Spirituality and Discipleship, and to encourage Outreach across the Circuit. We are committed to working with the four Methodist [two Methodist/CofE] Schools within the Circuit. We seek to engage with the Rural Communities around us and to support the Chaplaincy in the expanding Edge Hill University

Review of the year

During the ninth year of its existence the Circuit has continued to build links between the churches and to find new ways of working together. Due to the restrictions in place due to the Covid-19 Pandemic our buildings have largely been closed since March. The ongoing life of the Circuit has continued through online/telephone and socially distanced communications

Volunteers from the Circuit have made a contribution to the life of the wider community in a variety of ways including: serving on the governing bodies of the four Methodist schools in the Circuit and supporting the work of the Food Banks.

Work with local primary schools has been developed through the decision to appoint a Family & Schools Worker whose remit is to strengthen links between the churches, pupils, staff and parents. Lockdown greatly limited the way that the work could be conducted, but new ways of working digitally were explored and have now been implimented. The Circuit Trustees are continuing to explore ways of supporting the churches elsewhere in the Circuit by finding the most effective ways of using the resources available to them.

The Circuit has made grants availible to support the mission of our local Churches and Ecumenical partners. We continue to monitor the best use of our resources and deployment of staff.

In compliance with the Safeguarding policy of the Methodist Church, training sessions continue to be held in order that all required people completed the “Creating Safer Spaces” module.

A number of Circuit Services were held throughout the year thereby strengthening ties between the Churches. Churches were encouraged to deal with outstanding property issues, and given support with various property schemes.

Weekly worship was sustained in all the churches until restrictions meant they had to be closed.

Continued to support World Church, Mission in Britain, Christian Aid, All We Can and to support the work of several local Food Banks. In addition to this Churches responded to crisis appeals at various times through the year, and particularly to find ways of supporting the communities during Lockdown.

Income trends

Circuit income is primarily drawn from the assessment paid by the circuit churches. Letting income relates to funds generated from Manse not currently required.

Expenditure trends

Stipend expenditure has increased each financial year in line with conference approved increases. £40,120 is the Circuit contribution to the District annd Connexion, of which a significant part is used to fund the work of the wider Methodist Church.

The other expenditure includes maintaining the Circuit office, administrator, family & schools worker, four manses and supporting mission work.

Fund balances

As at 31 August 2020, the net current assets of the Circuit were £57917. These exclude investments held by TMCP and any restricted funds, giving approximately 5 months cover for expenditure.

Plans for 2021/22

Circuit financial plans for the coming year have been prepared on the basis that there will be 3 ordained staff in post. With anticipated cost of living stipend increases combined with an increase in the assessment paid to the district, a circuit church assessment has been set with this in mind

Lancashire West Methodist Circuit

Trustee’s Annual Report on Finance and Governance

Basis of preparation and legal framework

The Trustees of the Charity present their Annual Report and the audited financial statements for the year ended 31 August 2020.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial staements and comply with the standing orders of the Methodist Church. The trustees have adopted the provisions of the Statement of Recommentded Practice (SORP) & "Accounting and Reporting by Charities" (FRS102) in preparing the annual report and financial statements of the charity.

Full Name of Charity: Lancashire West Methodist Circuit

Registration Charity Number: 1134877

Date of registration 12/03/2010

Main communication address Emmanuel Methodist United Reformed Church 38 Derby Street Ormskirk L39 2DE

The members of the Lancashire West Methodist Circuit meeting are the Charity Trustees, membership being made up of circuit office holders, ministers and representatives appointed by the local churches.

Fully membership is shown as Appendix A to this report.

Circuit Ministers and officers

Active Circuit Ministers Rev Michael Tindsley Rev Stephen Foster Rev Sue Guénault Rev Rachel Hope Rev Rick Preston Circuit Stewards Mrs Linda Wedge Mr Derek Ashcroft Mrs Lorraine Howarth Mrs Dilys Lighfoot Mr Malcolm Roxburgh Independent examiner Mr Brian Shufflebotham 101 Liverpool Road Bickerstaffe L39 0EQ

Investment Bankers Central Finance Board of the Methodist Church Trustees for Methodist Church purposes

Lancashire West Methodist Circuit

Aims and organisation

Charity objective is to act as a Resource provider within the area around West Lancashire for the Methodist Church:

The purposes of the Methodist Church are and shall be deemed to have been since the Date of Union the advancement of:

a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church;

b) Any charitable purpose for the time being of any Connexional, District, Circuit. local or other organisation of The Methodist Church;

c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church;

d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church

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 Benefit

We confirm the trustees have had regard to the Charity Commission’s guidance on public benefit.

Structure, Governance and Management

The governing document for the circuit is the Deed of Union (1932) and Methodist Church Act (1976)

Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPD).

Day to day management of the circuit is undertaken by the Circuit Leadership team along with the Local Preachers meeting, the Circuit Finance and Property Committee and the Circuit Policy 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 Liverpool District and is also accountable to the Methodist Conference. The following Methodist Churches are linked to the circuit: Burscough, Holmeswood, Ormskirk, Mawdesley, Trinity, Digmoor (closed Sept 2019), Upholland, Croston, Tarleton, Holmes and the Church at the Centre [Ecumenical Centre, Skelmersdale]

Lancashire West Methodist Circuit

Risk Management

The major risks have been identified and recorded by the Circuit Finance and Property Committee with professional 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 a value and dignity which comes directly from the creation of male and female in God’s own image and likeness. Christians see this potential as fulfilled by God’s re-creation of us in Christ. Among other things this implies a duty to value all people as bearing the image of God and therefore to protect them from harm.

Methodist Connexional practice outlines commitment to the following principles:

The Lancashire West Circuit commits itself to ensuring the implementation of Connexional Safeguarding Policy; government legislation, guidance and safe practice in the circuit and in the churches.

The Lancashire West Circuit commits itself to the provision of support, advice and training for lay and ordained people that will ensure people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable.

Reserves Policy

The Reserves Policy for the Circuit is to hold a minimum sum equivalent to five 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.

Lancashire West Methodist Circuit

Appendix A

CIRCUIT MEETING MEMBERSHIP as at June 2021

MINISTERS

Rev Michael Tindsley Rev Stephen Foster Rev Sue Guenault Rev Rick Preston

MINISTERS IN OTHER APPOINTMENTS

SUPERNUMERARY MINISTERS

Rev Dr Geoff Farthing LAYWORKERS

CIRCUIT STEWARDS

Linda Wedge Lorraine Howarth Malcolm Roxburgh Derek Ashcroft Dilys Lightfoot Anne Baldwin

Circuit Local Preachers & Worship Leaders representatives Dr Julian Butcher

Circuit Meeting Secretary Jayne Chard Circuit Safeguarding Co-ordinator Peter Harrison

Circuit MWiB Secretary

CIRCUIT CHURCH REPRESENTATIVES

Church 1 Burscough Methodist Rep 1 Brian Guy
Rep 2 Janet Walton
Rep 3 Ken Robinson
Church 2 Holmeswood Methodist Rep 1 Adrian Pendleton
Rep 2 Margaret Pendleton
Rep 3 Colin Aspinall
Church 3 Trinity Methodist Croston Rep 1 George Lloyd
Rep 2 Christine Fisher
Church 4 Tarleton Methodist Rep 1 Tom Gregson
Rep 2 Patricia Barron
Church 5 Holmes Methodist Rep 1 Keith Ascroft
Rep 2 Barbara Meynall
Rep 3 Marion Ascroft
Church 6 Emmanuel Methodist URC Rep 1 Mark Taylor
Rep 2 Peter Harrison
Rep 3 Malcolm Roxburgh
Church 7 Mawdesley Methodist Rep 1 Jane Allen
Rep 2 David Allen
Rep 3 Idris Owen
Church 8 Trinity Methodist URC Rep 1 Pauline Heyes
Rep 2 Jenny Ashcroft
Church 9 Upholland Methodist Rep 1 Peter Atherton
Rep 2 Jean Bradshaw
Church 10 Church at the Centre Rep 1 Kim Stanley
Rep 2 Ken Ashcroft
Rep 3 Monica Rhead

Circuit No 18/19

LANCASHIRE WEST METHODIST CIRCUIT

Financial Statements

For the Year Ending 31 August 2020

Statement of Financial Activities (SOFA) for the year ended 31 August 2020

Circuit Designated
Notes to Model Trust Funds Endow
the General Fund (Unrestricte (unrestricte Restricted ment
account
(Unrestricted)		 d) d) Funds Funds Total 2019-20
£ £ £ £ £ £
Income
1 Donations and legacies 0
2 Income from monetary investments 3.1a 297 1,734 4,800 6,831
3 Income from investment properties 3.1b 250 250
4 Assessments on Churches 3.1c 190,957 190,957
5 Capital Receipts /Loan repayments 10,000 10,000
6 Grants received 3.1d 16,353 16,353
7 Other charitable income/LBOS 3.1e 2,888 82 2,970
8Total income 220,745 1,734 4,800 82 - 227,361
Expenditure
9 Grants and donations 3.2a 3,690 3,690
10 Salaries and associated costs 157,408 157,408
11 Property maintenance ( inc Utilities & ins) 8,192 6,849 15,041
12 Connexal assessment & model trust levy 31,725 31,725
13 District Assessment & Levy 8,395 2,401 10,796
14 Depreciation/Loans made 3.2b 14,000 14,000
15 Office expenses 2,039 2,039
16 Other outgoings 3,405 192 15,993 - 19,590
17Total charitable expenditure 228,854 2,593 22,842 0 0 254,289
18 Gains/(losses) on monetary investments 92,303 -1450 90,853
19 Gains/(losses) on investment properties 0
20Net income/(expenditure) 84,194 -2,309 -18,042 82 0 63,925
21 Transfers between funds 14,298 -12000 -2250 -48 -26,928
22 Other gains/(losses)/Loans due 11,085 40,687
23Net movement in funds 109,577 -14,309 -20,292 34 0 107,242
24 Total funds brought forward 1,235,355 96,038 41,746 48 1,373,187
25 Total funds carried forward 1,344,932 81,729 21,454 82 - 1,448,197

Circuit No 18/19

Name of Circuit

Lancashire West Methodist

Statement of Financial Activities (SOFA) for the year ended 31 August 2019

Notes to Circuit Model Designated
the General Fund Trust Funds Restricted Endowment Total 2018-
accounts
(Unrestricted)		 (Unrestricted) (unrestricted) Funds Funds 19
£ £ £ £ £ £
Income
1 Donations and legacies 0
2 Income from monetary investments 3.1a 331 3,748 83 4,161
3 Income from investment properties 3.1b 250 5,700 5,950
4 Assessments on Churches 3.1c 182,896 182,896
5 Capital Receipts 0
6 Grants received 3.1d 6,180 6,180
7 Other charitable income 3.1c 2,708
8Total income 192,365 3,748 5,700 - 83 201,895
Expenditure
9 Grants and donations 3.2a 8,470 8,470
10 Salaries and associated costs 140,176 140,176
11 Property maintenance (including Utilities&Ins 8,968 4,608 13,577
12 Connexional assessment 30,057 30,057
13 District Assessment & CMT Levy 8,991 7,180 16,171
14 Depreciation/Loans made 3.2b 30,828 30,828
15 Office expenses 3,177 3,177
16 Other outgoings 5,033 60,387 5,325 137 36 70,918
17Total charitable expenditure 235,700 67,567 9,933 137 36 313,373
18 Gains/(losses) on monetary investments 31,995 1,663 81 33,739
19 Gains/(losses) on investment properties
20Net income/(expenditure) -11,340 -62,156 -4,233 -137 128 -77,739
21 Transfers between funds 30900 -35400 22577 -18077 0
22 Other gains/(losses) Loans Due 30,828 30828
23Net movement in funds 50,388 -97,556 18,344 -137 -17,949 -46,911
24 Total funds brought forward 1,184,967 193,594 23,402 185 17,949 1,420,097
25 Total funds carried forward 1,235,355 96,038 41,746 48 - 0
 1,373,186

1

Name of Circuit

Lancashire West Methodist

18/19

Balance Sheet as at 31 August 2020

Notes General
Fund
(Unrestrict
ed)
£		 Circuit
Model
Trusts
(Unrestrict
ed)
£		 Designated
Funds
(Unrestrict
ed)
£
Restricted
Funds
£		 Endowmen
t Funds
£		 Totals
2019/20
£		 Totals
2018/19
£
Fixed Assets 1,276,623
0
0
1,276,623
9,401
34,828
81,729
38,560
17,137
181,655
10,081
0		 1,276,623
0
0
1,276,623
9,401
34,828
81,729
38,560
17,137
181,655
10,081
0
Circuit Manses & Equipment 9 1,276,623 1,276,623 1,184,320
Investmentproperties 0 0
Investments 0 0
Total fixed assets 1,276,623 0 0 0 **0 ** 1,276,623 1,184,320
Current Assets
Debtors 9,401 9,401 10,690
Loans bythe Circuit 3.2b 34,828 34,828 30,828
Investments with TMCP 81,729 81,729 96,038
Central Finance Board Deposits 17,106 21,454 38,560 54,862
Cash at Bank and in hand 17,055 82 17,137 23,466
Total current assets 78,390 81,729 21,454 82 0 181,655 215,884
Current liabilities
Creditors (due in under 1 year) 10,081 10,081 27,017
Grantspayable within 2020/21 0 0
Total current liabilities 10,081 10,081 27,017
Net current assets/liabilities 68,309 81,729 21,454 82 0 171,574 188,867
Total assets less current liabilities 1,344,932 81,729 21,454 82 **0 ** 1,448,197 1,373,187
Long term liabilities
(due after more than oneyear)
Grantspayable after 2018-19 0
Loans to the Circuit 0
0
Net assets 1,344,932 81,729 21,454 82 **0 ** 1,448,197 1,373,187
Funds of the Circuit
General Fund(Unrestricted) 1,344,932 82 1,344,932 1,235,355
Circuit Model Trust Fund (Unrestricted) 81,729 81,729 96,038
Designated Funds (Unrestricted) 21,454 21,454 41,746
Total Unrestricted Funds 1,448,115 1,373,139
Restricted Funds 82 82 48
Endowment Funds 0 0
Total Funds 1,344,932 81,729 21,454 82 **0 ** 1,448,197 1,373,187

Signed

Circuit Treasurer

Notes to the Accounts 19/20

1 Basis of accounting

The financial statements have been prepared under the Charities Act 2011 in accordance with the 2014 version of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with FRS102 – the Charities SORP (FRS102) and taking note of the Update Bulletins

2 Funds

The funds held constitute: General Funds held for any purpose of the Circuit which are Unrestricted. The Circuit Model Trust Fund has wide purposes defined in Standing Orders and is categorised as unrestricted. Details of each material fund is disclosed in the final note to these accounts. Any funds may be represented by more than just cash.

3 Accounting policies

Basis

These accounts have been prepared on the basis of historical cost except that investments are shown at their market value at the end of the year, on the accruals basis to show a true and fair view of the Circuit’s financial position and activities. Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers.

3.1 Incoming Resources

Income is included in the Statement of Financial Activities (SOFA) when the Circuit becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability.

3.2 Resources Expended

This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Circuit to pay out resources.

a) Grants

Grants made by the Circuit from its own funds are recognised in full at the time of agreement or when the Circuit accepts that there is a legal or operational obligation to make the payment. Grants were made to the Connexion Departments and circuit churches to further their mission work and/or make property refurbishments to enable mission outreach.

b) Loans

Loans to churches are made to support work or/and mission with an interest free three year payback perod(Emmanuel) or in the case of Tarleton church, to meet fees until church land has been sold

3.3 Tangible fixed assets for use by the Circuit

Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £500.

The circuit property (Manses) is shown in the accounts at insured re-instatement value, the latest being professionally carried out in 2016. No depreciation is provided on the buildings because the trustees consider the current residual fair value of the manse buildings (on the assumption that it had reached the end of its useful economic life by the year-end) to be not less than its current value. Any depreciation would not be material. See note on the investment properties. Insured value of equipment for use throughout the Circuit, has been, and will be re-valued each year end 2020 value £2872

4.1 Investment Properties

Investment properties - no property is currently deemed to not be held for the long term purposes of the charity. In 2016/17, the property known as ‘Roby Mill’ was disposed of but a piece of ‘Nursery Land’ retained with no specific value which is leased to an Allottment Group as approved by the Custodian Trustees There are no additional investment properties, however one of four manses was not occupied by a minister in over the last 3yrs and is being rented out to provide income to the circuit. This is seen as a short term arrangement, and will be reclassified as investment property rather than manse property in the following years accounts.

4.2 Investments

Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in the SOFA.

4.3 Debtors and Prepayments

Prepayments on September stipends and associated costs.

4.4 Creditors

Creditors include both sundry expenses and specifically the 1st quarter assessment received in August.

5 Payment to Trustees

There were no payments made to trustees for additional services provided to the Circuit by agreement with the Circuit Meeting except those who perform the duties of Local Preachers, Supernumeraries and Circuit stewards for travel reimbursement only. Costs are included in ‘Other outgoings’ - see line 16 in SOFA

Trustee expenses

2018/19 2019/20
Number of Trustees 6 6
Total Amount £555 £150

6 Fees for examination or audit of the accounts

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (eg: advice, accountancy services) paid to the independent examiner or auditor

2018/19 2019/20
NIL NIL
NIL NIL

7 Paid employees

Average number of full-time equivalent
employees in the year were:
Total staff costs
Staff Costs paid during the year were:
Gross wages, salaries and benefits in kind
Employer’s National Insurance costs
Pension costs		 2018/19 2019/20
£6,949 £15,159
£0 £0
£417 £909
£7,366 £16,068
0 1

8 Capital Commitments and Contingent Liabilities

At the 31st August 2020 there are no capital commitments.

No Contingent liabilities were identified at 31st August 2020

9 Tangible Fixed Assets

Cost or valuation

Land Manses Other
buildings		 Fixtures,
fittings
and
equipment		 Total
£ £ £ £ £
Balance brought forward 5145 1,175,345 3830 1,184,320
Additions 0
Revaluations(+/-) 406 92,855 -1276 91,985
Disposals(-) -
Transfers *(+/-) -
Balance carried forward 5,551 1,268,200 - 2,554 1,276,305

Accumulated depreciation

Balance brought forward 0 0
Depreciation charge for
year (-)		 0 0
Revaluations (+/-)
Disposals (-)
Transfers* (+/-)
Balance carried forward 0 0

Net book value

Brought forward 5,145 1,175,345 0 3,830 1,184,320
Carried forward 5,551 1,268,200 0 2,554 1,276,305

10 For information only Money received and passed on to External Organisations

Balance brought forward from last year
Offerings/Gifts - received for External Organisations
Offerings/Gifts - passed to External Organisations
Balance carried forward
Above relates to collection of connexional grants for churches		 2018/19 2019/20
£ £
0 0
3285 3315
3285 3315
0 0

11 Investment assets

The circuit has no Investment properties (see note 4)

12 Loans

The Circuit currently has no loans

13 Summary of fund movements 2020

Fund Balance at 1st
Sept 2019		 Income Expenditure Transfers Gains/Loss Balance at
31st Aug 2020
Unrestricted & Undesignated £ £ £ £
General 1,235,355 220,745 228,854 14298 103,388 1,344,932
Circuit Model Trust 96,038 1,734 2,593 -12000 -1450.00 81,729
Total 1,331,393 222,479 231,447 2,298 101,938 1,426,661
Designated
Manses (3/4) 29,832 - 13,979 0 15,853
Manse Letting (1) 3,642 4,800 4,208 -2250 1,984
Assessment Support Fund 4,655 4,655 0
Emergensies & Removals 3,617 - - 3,617
Total 41,746 4,800 22,842 -2,250 0 21,454
Total Unrestricted 1,373,139 227,279 254,289 48 101,938 1,448,115
Restricted
Youth Work 48 48 0
Mission Overseas 82 82
Endowments
- 0
- 0
Total 48 82 48 - - 82
Total Restricted & Endowment 48 82 48 0 - 82
Total of all funds 1,373,187 227,361 254,337 48 101,938 1,448,197

Analysis of Net Assets Between Funds

Fund balances at August 2020 are represented by :

2019 General
Fund		 Circuit
Model Trust
Fund		 Designated
Funds		 Restricted &
Endowment
Funds		 Total 2019/20
Tangible Fixed Assets 1,184,320 1,276,623 1,276,623
Fixed Asset Investments - -
Investments 96,038 81,729 81,729
Current Assets 119,846 78,390 21,454 82 99,926
Current Liabilities 27,017 10,081 10,081
Creditors Due After one Year - - -
Total Fund Value 1,373,187 1,344,932 81,729 21,454 82 1,448,197

Nama af Cirojbt Lanc•shir8 We$1 Mothodisl..... No18119.... Declarations and Scrutiny I confimi that trs• aceTrJal&-ba￿d •ecthnts for the ye•i1¢ 31 Awlst 2020 havè been prepar￿1 Iwrn the ￿rdS ot ts c1￿Ul1 and Ihat t￿Y indLKl• all funds undw ihe ¢￿tr¢d ol Ihe cirr￿11 &gnatufe ol treasurer . .... Dite..... Narm and addrw ol treasurer 358 Ofm8kith Road Skekmersdlle Potsl Cod•WN8 9AN, .,.,,........ Prn8•ntsU¢n to th• Ctreult mwong I c¥)nfim that the annual fepNI and account$ fty tr y•r erthd 31 A4VUgt 2020 will b8. presonlld to Ihe CINrt nxeling 071t6r2021... ....... .. S¥nabJfe oflhe Chalr of meeting .. Name of tho Chaw al lh• tr￿ R•v IAKhael C, .Oate 07106r2021,...................... Indepondont Examln•r's Report to the Trustees of the Lanca8hlro Wo8t M•thodhL..... ..c1￿Utt Ch•rtty Numb•r 1134877.............. R••pon•lbiiiilM and b••lB of r•port I report lo ts trustees on my •x8mlnation of tha xcounts ol tr Lonc88hire Wegl Melh(Jist Circuil lof Ihe year ￿ded 31 Augu$1 2020 sei out on pa988 .110 .. As the CifcuII'I Iru$ws. you afe resPxs￿8 for the prepaialjon of the accounts in aCCor￿nce with the requirements ot Chants8 AL# 2011 (1￿ Act'l I report of rny ex8mwlM)n irf tho Cwculf8 8c¢ounl• carfJ oth under iertion 145 01 ttKI Act and, In caryng our my exam1rw1￿n, I have folhmd all th8 app1Kab￿ Drtbon8 9￿￿n by tt Charty Cunmmwn under Sec1K￿ 14515Mbl ol tIKI Ad.

' del•￿ or Cifde 88 •ppropri•l• Nam• ol Clrcurt Lancahire W•t M•tWL81........,.....,,...............,.......... ......................No 18119.... Ind•p•nd•ni Examln•f'• Ststsm•ni I hove completed my ￿rntr￿tion. I CLMfirm that rKJ moteri•l matters ha¥e Mme to ry attent￿ wi c•nnection the examinaliDn whth glve me lo bebe thal In, any malerial Tespect the accountiTha re￿8 were not kept in ￿cOld￿nCe ￿th gectsn 130 01 the Act; or th• accounts do accord with thè accounbry r•cords', or thè a¢cwnts do r￿1 comply the •pplKable requirem￿15 concemlw the fomi and conknit of aCc￿ntS sel c￿1 in the Cttarrties {Accounts and Repoftsl Regul•lthis 2008 0￿r th8n any uiremènt thal ts accounts gi￿ a ,tn￿ and lair, vth¥, whKh 16 not a matter oJnsNlered part of an Ind•r￿dent •xaminartr￿ D&l818 ifnol appkabl• * all R&P acc￿￿1$ . the tNGtees' annu•l i¢w1 consotent tmlh tr ac%¢Jurts Dohle rfnot appkable ie ON R&P Jccounfs. I have •nd Iwe c(wr Krogs r￿ Ol￿r mgltws In conrclw¢ wrth ex•rnnatioft to whth attent￿n 6houkJ be drawn in thi& report in ￿￿er lo enabk a prLW underBt•nding ol the I havelhave not. obtained Irrfjependenl wrrfKatlpn ol all inves1ff￿Thr5 Ihe Twstees f¢rf Methodi81 Church Pufwses ￿ hekl In other trusts. bank bakneé$ and lunds al the c￿traI Fknance Board of the M￿Ik)do1 Chufch Ythlth are Irbjtvidualty In excéss of £I0,IXX) lien thousand pThJnd$l at balan￿ Sh￿ date S19r￿U￿ of hthp•nd•N •xamin•r of ir•JeperKJenl exarninei Rel•vAnl pKles&on81 qualkfK•tth ol wthperthnt ￿lMIn¢T . .,, Nanwolfimlv4treapww) .,,,................ ..... Wre8s 101 th•rpool Road 8Kk•rnlaffe .. Post Ctsjé L39 OEQ...,..,........... D• ' ctscle a$ approp￿0 Sepl¢mber 2020

Name of Circurt Lancashire West Methodist. No18119. Declarations and Scrutiny I confimi that these accruals-based accounts for the year to 31 August 2020 have been prepared from the records of the Circuit and that they include all funds under Ihe control of the Circuit meeting. Signature of treasurer Date. Name and address of treasurer . Derek Ashcroft.. 358 Ormskirk Road Skelmersdale .Post Code WN8 9AN... Presentatlon to the Clrcult me6tlng I confim that the annual report and accounts for the year ended 31 August 2020 will be. presented to the Circurt meeting held on 0710612021................. Sbgnature of the Chair of the meeting Name of the Chair of the meeting Rev Michael C, Tindsley...Date 0710612021...... Independent Examlner's Report to the Trustees of the Lancashlre West Methodist... .Circuit Charlty Numbor 1134877........-..... Responsibilities and basis of report I report to the trustees on my examinalion of the accounts of the Lancashire West Methodist Circurt for Ihe year ended 31 August 2020 set out on pages .I to . As the Circuit's trustees. you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act.). I report in respect of my examination of the Circuit's account5 Garried out under section 145 of the Act arKI. in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145{5llb) of the Act.

delete or circle as appropriate Name of Circuit Lancashire West Methodist........................................................................No 18119. Independent Examiner's Statsment I have completed my examination. I confinn that no material matters have come to my attention in connection with the examination (ollLfid￿') which give me cause to believe that in. any malerial respect.. the accounting records were not kept in accordan￿ with section 130 of the Act,. or the accounts do not accord with the accounting records,. or the accounts do not comply wtth the applicable requirements conceming the fonn and content of accounts set out in the Chanties (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which Is nol a matter considered as part of an independent examination Delete if not applicable ie all R&P accounts the trustees, annual report is not consistent with the accounts Delete rf not applicable ie all R&P accounts. I have no ¢oncems and have come acr03s no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. I havelhave not" obtained independent verification of all investrnents with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds al the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balan￿ sheet date. Signature of independent examiner Name of independent examiner Relevant professional qualificalion of independent examiner Name of fim (where appropriate) Address 101 Liverpool Road Bickerstaffe Post Code L39 OEQ.........,.. Date dolete or circle as appropriate September 2020