**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 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 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.
- 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, guidance and recognised good practice
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**|
|8**Total 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**|
|17**Total 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|
|20**Net 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**|
|23**Net 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|||||||
|8**Total 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**|
|17**Total 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|||||||||
|20**Net 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|
|23**Net 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.
- **a)** Income from monetary investments relate to CFB & CTMP account interst
- **b)** See note on investment properties. 4.1
- **c)** Income from assessments on circuit churches on formula of ‘ability to pay’ basis.
- **d)** Grant from Individual church to support additional Presbyter stipend increase
- **e)** Other income relates to assessments not identified above (£2810)
## **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$1 Mothodisl.....
No18119....
Declarations and Scrutiny
I confimi that tr*s• aceTrJal&-bad •ecthnts for the ye•i1¢ 31 Awlst 2020 havè been prepar1
Iwrn the rdS ot ts c1Ul1 and Ihat tY indLKl• all funds undw ihe ¢tr¢d ol Ihe cirr11
&gnatufe ol treasurer . ....
Dite.....
Narm and addrw ol treasurer
358 Ofm8kith Road Skekmersdlle
Potsl Cod•WN8 9AN, .,.,,........
Prn8•ntsU¢n to th• Ctreult mwong
I c¥)nfim that the annual fepNI and account$ 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.....
..c1Utt
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 resPxs8 for the prepaialjon of the accounts in aCCornce with the requirements ot
Chants8 AL# 2011 (1 Act'l
I report of rny ex8mwlM)n irf tho Cwculf8 8c¢ounl• carf*J oth under iertion 145 01 ttKI
Act and, In caryng our my exam1rw1n, I have folhmd all th8 app1Kab Drtbon8 9n 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 rntrtion. 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 re8 were not kept in cOldnCe th gectsn 130 01 the Act; or
th• accounts do accord with thè accounbry r•cords', or
thè a¢cwnts do r1 comply the •pplKable requirem15 concemlw the fomi and conknit
of aCcntS sel c1 in the Cttarrties {Accounts and Repoftsl Regul•lthis 2008 0r th8n any
uiremènt thal ts accounts gi a ,tn and lair, vth¥, whKh 16 not a matter oJnsNlered
part of an Ind•rdent •xaminartr D&l818 ifnol appkabl• * all R&P acc1$
. 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 Olr mgltws In conr*clw¢ wrth ex•rnnatioft to
whth attentn 6houkJ be drawn in thi& report in er lo enabk a prLW underBt•nding ol the
I havelhave not. obtained Irrfjependenl wrrfKatlpn ol all inves1ffThr5 Ihe Twstees f¢rf
Methodi81 Church Pufwses hekl In other trusts. bank bakneé$ and lunds al the ctraI
Fknance Board of the MIk)do1 Chufch Ythlth are Irbjtvidualty In excéss of £I0,IXX) lien thousand
pThJnd$l at balan Sh date
S19rU of hthp•nd•N •xamin•r
of ir•JeperKJenl exarninei
Rel•vAnl pKles&on81 qualkfK•tth ol wthperthnt lMIn¢T . .,,
Nanwolfimlv4t*reapww*) .,,,................ .....
*Wre8s 101 th•rpool Road 8Kk•rnlaffe
.. Post Ctsjé L39 OEQ...,..,...........
D•
' ctscle a$ approp0
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