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2021-08-31-accounts

Circuit Accruals Accounts 2020-2021

THE METHODIST CHURCH

TEMPLATE REPORT AND ACCOUNTS (ACCRUALS BASIS) for the year ended 31 August 2021

Lancashire West Methodist Circuit

Registered Charity - Registration number

1134877

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LIVERPOOL DISTRICT 18 / 19
Ministers Rev Michael Tindsley
Rev Stephen Foster
Rev Sue Guénault
Rev Rick Preston
Circuit Stewards Linda Wedge
Anne Baldwin
Lorraine Howarth
Malcolm Roxburgh
Derek Ashcroft
Dilys Lightfoot
Circuit Treasurer
Derek Ashcroft
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Lancashire West Methodist Circuit TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2021

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 non-members 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 tenth 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 continued restrictions in place due to the Covid-19 Pandemic we have been limited in what we could do through our buildings for much of this time, though post Easter life gradually began to return to "normal". The ongoing life of the Circuit has continued through online/telephone and socially distanced communications alongside in person meetings once permitted 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.Covid 19 retrictions have 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.

The provsion of weekly online Circuit Services throughout the year strengthened ties between the Churches despite the restrictions on physical gatherings.

Churches were encouraged to deal with outstanding property issues, and given support with various property schemes. Weekly worship was sustained in all the churches when restrictions permitted.

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 Lockdowns 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 2021, the net current assets of the Circuit were £68,412. 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 2021. 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 Rick Preston Circuit Stewards Mrs Linda Wedge Mr Derek Ashcroft Mrs Lorraine Howarth Mrs Dilys Lighfoot Mr Malcolm Roxburgh Ad i i J Ch d Independent examiner Mr Chris Cullen 50 Spensers Lane Skelmersdale WN8 9JR

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, 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 2021

Name of Circuit Lancashire west Lancashire west Circui t18/19
Statement of Financial Activities(SOFA) for theyear ended 31 August 2021
Notes
to the
accou
nts		 General
Fund
(Unrestrict
ed)		 Circuit
Model
Trust
(Unrestri
cted)		 Designat
ed Funds
(unrestric
ted)
Restr
icted
Fund
s		 Endo
wme
nt
Fund
s		 Total
2020-21
£ £ £ £ £ £
Income
1 Donations and legacies 43
1,612
17,179
250
324
169,577
22,000
10,000
12,895		 0
2 Income from monetaryinvestments 3.1a 18,834
3 Income from investmentproperties 3.1b 574
4 Assessments on Churches 3.1c 169,577
5 Capital Receipts/Loan Repayments 22,000
6 Grants received 3.1d 10,000
7 Other charitable income 3.1e 12,895
8Total income 214,765 1,936 17,179 - - 233,880
Expenditure
9 Grants and donations 3.2a 11,700
134,586
2,581
2,917
32,946
138,116
10,390
2,043
3,000
1,562
3,640
163
18,128		 11,700
10 Salaries and associated costs 134,586
11 Propertymaintenance(inc Ins & Utilities 5,498
12 Connexional assessment & model trust levy 171,062
13 District Assessment & Levy 12,433
14 Depreciation/Loans made 3.2b 3,000
15 Office expenses 1,562
16 Other outgoings 21,931
17Total charitable expenditure 200,405 140,322 21,045 0 0 361,773
18 Gains/(losses)on monetaryinvestments 261,675
-
439,603		 0
19 Gains/(losses)on investmentproperties 177,928
20Net income/(expenditure) -247,315 301,217 -3,866 0 0 50,035
21 Transfers between funds 2,762
10,000
-
7,238
14,829		 0
22 Othergains/(losses)/loans Due 14,829
23Net movement in funds -244,553 306,046 3,372 0 0 64,864
24 Total funds brought forward 1,344,932
81,729
21,454
82		 1,448,197
25 Total funds carried forward 1,100,379 387,775 24,826 82 - 1,513,061
Statement of Financial Activities(SOFA) for theyear ended 31 August 2020 Statement of Financial Activities(SOFA) for theyear ended 31 August 2020 Statement of Financial Activities(SOFA) for theyear ended 31 August 2020 Statement of Financial Activities(SOFA) for theyear ended 31 August 2020 Statement of Financial Activities(SOFA) for theyear ended 31 August 2020
Notes to
the
account

General Fund
(Unrestricted)		 Circuit
Model Trust
(Unrestricte
d)
Designated
Funds
(unrestricte
d)		 Restricted
Funds		 Endow
ment
Funds		 Total 2019-20
£ £ £ £ £ £
Income
1 Donations and legacies 297
1,734
4,800
250
190,957
10,000
16,353
2,888
82		 0
2 Income from monetaryinvestments 3.1a 6,831
3 Income from investmentproperties 3.1b 250
4 Assessments on Churches 3.1c 190,957
5 Capital Receipts /Loan repayments 10,000
6 Grants received 3.1d 16,353
7 Other charitable income/LBOS 3.1e 2,970
8Total income 220,745 1,734 4,800 82 - 227,361
Expenditure
9 Grants and donations 3.2a 3,690
157,408
8,192
6,849
31,725
8,395
2,401
14,000
2,039
3,405
192
15,993
-		 3,690
10 Salaries and associated costs 157,408
11 Propertymaintenance(inc Utilities & ins) 15,041
12 Connexal assessment & model trust levy 31,725
13 District Assessment & Levy 10,796
14 Depreciation/Loans made 3.2b 14,000
15 Office expenses 2,039
16 Other outgoings 19,590
17Total charitable expenditure 228,854 2,593 22,842 0 0 254,289
18 Gains/(losses)on monetaryinvestments 92,303
-1450		 90,853
19 Gains/(losses)on investmentproperties 0
20Net income/(expenditure) 84,194 -2,309 -18,042 82 0 63,925
21 Transfers between funds 14,298
-12000
-2250
-48
11,085		 -26,928
22 Othergains/(losses)/Loans due 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

Name of Circuit

Circuit no. 18/19

Lancashire West

Balance Sheet as at 31 August 2021

Note
Accoun
Fixed Assets		 Note
Accoun
Fixed Assets		 s
General
Fund
(Unrestricte
d)

£		 Circuit
Model
Trusts
(Unrestri
t d)
£		 Designat
ed
Funds
(Unrestri
t d)
£		 Restricte
d Funds
£		 Endowm
ent
Funds
£		 Totals
2020/21
£		 Totals
2019/20
£
Circuit Manses & Equipment 9 1,017,219 1,017,219 1,271,072
Investmentproperties 5,829 5,829 5,551
Investments 0
Total fixed assets 1,023,048 0 0 0 0 1,023,048 1,276,623
Current Assets
Debtors 28,400 28,400 9,401
Loans bythe Circuit 3.2b 30,828 30,828 34,828
Investments with TMCP 3,000 387,775 390,775 81,729
Central Finance Board
Deposits		 2,041 24,826 26,867 38,560
Cash at Bank and in hand 13,062 82 13,144 17,137
Total current assets 77,331 387,775 24,826 82 0 490,014 181,655
Current liabilities
Creditors (due in under 1
year)		 0 10,081
Grantspayable within 2020-21 0
Total current liabilities 0 0 0 0 0 0 10,081
Net current assets/liabilities 77,331 387,775 24,826 82 0 490,014 171,574
Total assets less current
liabilities		 1,100,379 387,775 24,826 82 0 1,513,062 1,448,197
Long term liabilities
(due after more than 1yr

Grantspayable after 2020-21		 0
Loans to the Circuit 0
0
Net assets **1,100,379 ** 387,775 24,826 82 **0 ** 1,513,062 1,448,197
Funds of the Circuit
General Fund(Unrestricted) 1,100,379 82 1,100,379 1,344,932
Circuit Model Trust Fund
(Unrestricted)		 387,775 387,775 81,729
Designated Funds(Unrestricted) 24,826 24,826 21,454
Total Unrestricted Funds 1,512,980 1,448,115
Restricted Funds 82 82 82
Endowment Funds 0 0
Total Funds **1,100,379 ** 387,775 24,826 82 0 1,513,062 1,448,197

Signed Circuit Treasurer

Notes to the Accounts 20/21

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

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 2021 value £2500

4.1 Investment Properties

No property is currently deemed to not be held for the long term purposes of the charity.

a) 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

b )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

.

c) The number of circuit presbyters has been reduced from 4 to 3. Two are using their home as a 'Manse' so one manse has been sold with a net value of £230584 after fees and levies payable. The proceeds have been invested at CFB with the intention a purchasing a replacement when suitable property becomes available It is the intention of the trustees to sell a futher property in the coming year

d) The Digmoor church congregation has ceased to meet and with approval of the Custodian Trustees, sold by auction during 20/21 and realised a net value of £70,904, after fees and levies payable

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

20/21 2019/20
Number of Trustees 6 6
Total Amount £150 £0

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)		 20/21 2019/20
NIL NIL

7 Paid employees

Staff Costs paid during the year

Gross wages, salaries and benefits Employer’s National Insurance costs Pension costs Total staff costs

Average number of full-time

20/21 2019/20
£17,439 £15,228
£0 £0
£1,113 £840
£18,552 £16,068
1.5 1

8 Capital Commitments and Contingent Liabilities

At the 31st August 2021 there are no capital commitments.

No Contingent liabilities were identified at 31st August 2021

9 Tangible Fixed Assets

Cost or valuation

Land Manses buildings fittings Total
£ £ £ £ £
Balance brought forward 5551 1,268,518 2554 1,276,623
Revaluations(+/-) 278 61,062 -852 60,488
Disposals(-) 314,063 314,063
Transfers *(+/-) -
Balance carried forward 5,829 1,015,517 2 1,702 1,023,048

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 5,551 1,268,518 0 2,554 1,276,623
Carried forward 5,829 1,015,517 2 1,702 1,023,048

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		 2020/21 2019/20
0 0
2085 3315
2085 3315
0 0

11 Investment Assets

The Circuit has no additional assets - see note 4

12 Loans

The Circuit has no current loans due

13 Summary of fund movements 2021

Fund Balance at 1st
Sept 2020		 Income Expenditure Transfers Gains/Loss Balance at
31st Aug 2021
Unrestricted & Undesignated £ £ £ £
General 1,344,932 214,765 200,405 2762 -261,675 1,100,379
Circuit Model Trust 81,729 1,936 140,322 -10000 454432.00 387,775
Total 1,426,661 216,701 340,727 7,238
-		 192,757 1,488,154
Designated
Property Account 17,837 17,179 21,045 7238 21,209
Emergensies & Removals 3,617 - - 0 - 3,617
Total 21,454 17,179 21,045 7,238 0 24,826
Total Unrestricted 1,448,115 233,880 361,772 - 192,757 1,512,980
Restricted
Love Beyond our Shores Project 82 - - 0 82
0
Total Restricted & Endowment 82 - - - - 82
Total of all funds 1,373,187 233,880 361,772 - 192,757 1,513,062

Analysis of Net Assets Between Funds

Fund balances at August 2021 are represented by :

2020 General
Fund		 Circuit
Model Trust
Fund		 Designated
Funds		 Restricted &
Endowment
Funds		 Total 2020/21
Tangible Fixed Assets 1,276,623 1,023,048 1,023,048
Fixed Asset Investments - -
Investments 81,729 -
Current Assets 99,926 77,331 387,775 24,826 82 490,014
Current Liabilities 10,081 - -
Creditors Due After one Year - - -
Total Fund Value 1,448,197 1,100,379 387,775 24,826 82 1,513,062

Nameof Circuit......LancashireWest.. ......,......................................No18119..,..... Declarations and Scrutiny I confim that these accruals-based accounts for the year to 31 August 2021 have been prepared from the records of the Circuit and that they include all funds under the ￿ntrol of the Circuit meeting. Signature of treasurer Date 20th ju￿ 2022 Name and address of treasurer Derek Ashcroft 358 Ormskirk Road, Skelmersdale..................... ..Post Code WN8 9AN.................. pre￿nIatIOn to the CircuSt m••ting I confirm that the annual Teport and accounts for the year ended 31 August 2021 were presented to the Circuit meeting held on 8th March 2022 Signature of the Chair of the meeting Name ofthe Chair of the meeting Rev M Tindsley.........................,.Date 24￿122......... Independent EXamine￿S Report to the Trustees of the Lancashire West Clrcuit Charlty Number 1134877 Re8ponslbllltle8 and ba81• of rnport I report to the trustees on my examination of the accounts of the Lancashire West Circuit for the year ended 31 August 2021 set out on pages 110 8. As the Circuit's trustees, you are responsible for the preparation of the accounts in accordance with the requirernents of the Charities Act 2011 ('Ihe Act.). I report in respect of my examination of the Circurt's accounts carried out under section 145 of the Act and, in carrying out my examination, I have followed all the appluble Directions given by the Charity Commission under section 145{5)(b) of the Acl. delete or circle as appropriate

Name of Circuit ...Lancashire West.......... .. . No 1&119............. Independent Examlnorf8 Ststsment trhe Circuit's gross income exceeded £250.000 and l am qualifbed to undertake the examinalion by being a qualified member of (insert nan￿ of applicable listed body)]. Delete [ ] if not applKable. I have completed my examinalion. I confimi that no material matters have come to my attention in connection with the examination (other than that disclosed below.) which give me cause to believe that in. any malerial respect: the accounb'ng records were not kept in accordance with section 130 of the Act: or the accounts do not accord with the accounting records,. or the accounts do not comply with the applicable requirements conceming the fomi and content of accounts set out in the Charities (Accounis and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view. which is not a matter considered as part of an independent examinab'on Delete rf not applicable ie all R&P 8ccounts the trustees, annual report is not consistent wrth the accountsDeleterf not applicable ie all R&P accounts. I have no concerns and have come across no Oiher matters in conneth'on 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 nor obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in othef trusts. bank balances and funds at the Central Finance Board of Methodist Church which are indivKlually in excess of £10.1)JO (ten thousand pounds) at the balance sheet date. S￿natUre of independent examiner Name of independent examiner Mrchris Cullen............................................... Relevant profes8ion81 qualification of indeperfflent examiner Name of firm (where appropriate) Address 50 Spencers Lane Skelmersdale........................... Postcode WN89JR................. Date delete or circle as appropriate

Name of Circuit. .Lancashire West.....................................-... No 18119. Independent Examiner's Statement he Circuit's gross income exceeded £250,000 and l am qualifbed to undertake the examination by being a qualified member of (insert name of applicable listed body)]. Delete [ ] if not applicable. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below") which give me cause to believe that in, any material respect: the accounting records were not kept in accordanc£ with section 130 of the Act. or the accounts do not accord with the accounting records., or the accounts do not comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view, which is not a matter considered as part of an independent examination Delete if not applicable ie all R&P accounts the trustees, annual report is not wnsistent with the accountsDeleterf not applicable ie all R&P 8ccounts. I have no concems and have come across no other matters in connection with the examination to which attention should be dravrfn in this report in order to enable a proper understanding of the accounts to be reached. I havelhave not. obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts. bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date. Signature of independent examiner Name of independent examiner Mr Chris Cullen. Relevant professional qualrfication of independent examiner Name of fim (where appropriate) Address 50 Spencers Lane Skelmersdale.. Post Code WN8 9JR... . Date delete or circle as appropriate