Circuit Accruals Accounts 2023-2024
THE METHODIST CHURCH
TEMPLATE REPORT AND ACCOUNTS (ACCRUALS BASIS) for the year ended 31 August 2024
Lancashire West Methodist
Circuit
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Registered Charity - Registration number
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Ministers eeeRev Michael Tindsley
oooeeeeeeeeeeeeeeeeee.._.Rev Sue Guenault
feeteV Alex Laing
Circuit Stewards Pee itindaJoneS
po Anne Baldwin
foeBAN Guy
J Derek Ashcroft
foneDilys Lightfoot
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Lancashire West Methodist Circuit TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2024 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 Spirituality and Discipleship, and to encourage Outreach across the Circuit, through actively serving the communities around us. We remain committed to working with the four Methodist [two Methodist/CofE] Schools within the Circuit. \We seek ta ensase with the lIrhan and Rural Cammuinities aratind tis and Review of the year During the thirteenth year of its existence the Circuit has continued to build links between the churches and to find new ways of working together. 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 continued appointment of a Family & Schools Worker whose remit is to strengthen links between the churches, pupils, staff and parents. 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. Four of the Circuit Churches — Mere Brow, Holmes, Holmeswood and Tarleton joined together to become "Mere Brow and Tarleton Methodist Church, based in the Tarleton and Mere Brow buildings, and are exploring the future of the buildngs now surplus to require ments. The Circuit has made grants available 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 amidst the challenges raised by the long term absence of one of the team during the year. 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. Churches were encouraged to deal with outstanding property issues, and given support with various property schemes. Weekly worship was sustained across the Circuit The Circuit continued to support World Church, Mission in Britain, Christian Aid, All We Can and to support the work of several local Food Banks. The Circuit began to support the secondary education of six girls in Malawi through the Mamie Martin Fund, a commitment
The Circuit continued to support World Church, Mission in Britain, Christian Aid, All We Can and to support the work of several local Food Banks. The Circuit began to support the secondary education of six girls in Malawi through the Mamie Martin Fund, a for the next two years. In addition to this Churches responded to crisis appeals at various times through the year.
Income trends
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. £37,600 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, 2 manses and supporting mission work.
Fund balances
As at 31 August 2024, the net current assets of the Circuit were £22,642. These exclude investments held by TMCP and any restricted funds
~~Plans for 2024/25~~
Circuit financial plans for the coming year have been prepared on the basis that there will be 3 ordained staff and part time layworkerin 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
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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 2024.
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
1290 DNF
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 Sue Guénault
Rev Alex Laing
Circuit Stewards Mrs Linda Jones
Mr Derek Ashcroft
Mrs Anne Baldwin
Mrs Dilys Lighfoot
Mr Brian Guy
Circuit Secretary Ms Vanessa McNichol
Independent examiner Mr Chris Cullen
50 Spensers Lane
Skelmersdale
WN8 JJR
Investment Bankers Central Finance Board of the Methodist Church
Trustees for Methodist Church purposes
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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 managementofthe 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 newly formed (2024) North West England District and is also accountable to
the Methodist Conference.
The following Methodist Churches are linked to the circuit: Burscough, Mere Brow & Tarleton,
Ormskirk, Mawdesley, Trinity, Upholland and Croston.
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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:
e the care and nurture of, and respectful pastoral ministry with, all children, young people and adults
e the safeguarding and protection of all children, young people and adults when they are vulnerable
e 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.
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.
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Lancashire West Methodist Circuit 2023-2024
CIRCUIT MEETING MEMBERSHIP as at June 2025
Appendix A
MINISTERS
Rev Michael Tindsley Rev Sue Guenault
Rev Alex Laing
SUPERNUMERARY MINISTERS Rev Dr Geoff Farthing
LAYWORKERS Cheryl O'Connor
CIRCUIT STEWARDS
Linda Jones Anne Baldwin Derek Ashcroft Dilys Lightfoot Brian Guy
Circuit Local Preachers & Worship Leaders representatives Dr Julian Butcher
Circuit Meeting Secretary Vanessa McNichol
Circuit Safeguarding Co-ordinator Peter Harrison
CIRCUIT CHURCH REPRESENTATIVES
Church1 Burscough Methodist
Church 2. Mere Brow & Tarleton
Church 3 _ Trinity Methodist Croston
Church 4 Emmanuel Methodist URC
Rep 1 Sid Cleary Rep 2 Dorothy Seddon Rep 1 Graham Wright Rep 2 Colin Aspinall Rep 3 Tom Gregson Rep 4 Joan Lawson Rep5 Keith Ascroft Rep 6 Patricia Barron Rep 7 Barbara Meynall Rep 8 Natalie Travis Rep 1 George Lloyd Rep 2 Christine Fisher Rep 3 Ms Bradley
Rep 1 Mark Taylor Rep 2 Jane Langdon Rep 3 Rachel Kenyon
Church5 Mawdesley Methodist Rep 1 Jane Allen Rep 2 David Allen Church 6 __ Trinity Methodist URC Rep 1 Helen Porter Rep 2 Jenny Ashcroft Church 7 Upholland Methodist Rep 1 Alan Jones Rep 2 Rita Kenyon Rep 3 Pauline Birchall
LANCASHIRE WEST METHODIST CIRCUIT
Circuit No 18/19
Financial Statements
For the Year Ending 31 August 2024
Circuit No 18/19
Name of Circuit
Lancashire West
Statement of Financial Activities (SOFA) for the year ended 31 August 2024
Notes to Circuit Model Designated the General Fund Trust Funds Restricted Endowment Total accounts (Unrestricted) (Unrestricted) (unrestricted) | Funds Funds 2023-24 £ £ £ £ £ £ Income 1 Donations and legacies 2,402 2,402 2 Income from monetary investments 3.1a 508 48,361 48,869 3 Income from investment properties 3.1b 184,552 12,000 196,552 4 Assessments on Churches 3.1¢ 163,310 163,310 5 Capital Receipts 0 6 Grants received 25,000 25,000 7 Other charitable income 435 435 8 Total income 189,253 232,913 12,000 2,402 - 436,568 Expenditure 9 Grants and donations 3.2a 8,675 1,942 10,617 10 Salaries and associated costs 146,735 146,735 11 Property maintenance 3,447 15,123 18,570 12 Connexional assessment & model trust levy 25,067 7,710 32,777 13 District Assessment & Levy 12,533 24,413 36,946 14 Depreciation/loans made 0 15 Office expenses 2,124 2,124 16 Other outgoings 23,235 1,260 24,495 17 Total charitable expenditure 221,816 33,383 15,123 1,942 0 272,264 18 Gains/(losses) on monetary investments 0 19 Gains/(losses) on investment properties 208,415 208,415 20 Net income/(expenditure) 175,852 199,530 -3,123 460 0 372,719 21 Transfers between funds 36,000 - 36,000 0 22 Other gains/(losses) 0 23 Net movement in funds 211,852 163,530 -3,123 460 0 372,719 24 Total funds brought forward 898,850 442,170 15,010 - 158 1,355,872 25 Total funds carried forward 1,110,702 605,700 11,887 302 - 1,728,591
Circuit No 18/19
Name of Circuit
Lancashire West
Statement of Financial Activities (SOFA) for the year ended 31 August 2023
Notes to Circuit Model Designated the General Fund Trust Funds Restricted Endowment Total accounts (Unrestricted) (Unrestricted) (unrestricted) Funds Funds 2022-23 £ £ £ £ £ £ Income 1 Donations and legacies 2,050 2,050 2 Income from monetary investments 373 8,073 8,446 3 Income from investment properties 12,000 12,000 4 Assessments on Churches 163,224 163,224 5 Capital Receipts 0 6 Grants received 0 7 Other charitable income 21,228 21,228 8 Total income 184,825 8,073 12,000 2,050 - 206,948 Expenditure 9 Grants and donations 10,700 2,755 13,455 10 Salaries and associated costs 146,501 146,501 11 Property maintenance in Ins + Utilities 3,587 31,145 34,732 12 Connexional assessment & model trust levy 23,914 23,914 13 District Assessment & Levy 11,958 29,260 41,218 14 Depreciation/Loan 6,000 6,000 15 Office expenses 1,488 1,488 16 Other outgoings 10,757 1,443 280 12,480 17 Total charitable expenditure 214,905 30,703 31,425 2,755 0 279,788 18 Gains/(losses) on monetary investments 0 19 Gains/(losses) on investment properties 67,866 67,866 20 Net income/(expenditure) 37,786 -22,630 -19,425 -705 0 -72,840 21 Transfers between funds 27,000 - 42,000 15,000 0 22 Other gains/(losses) 0 23 Net movement in funds 64,786 -64,630 -4,425 -705 0 -4,974 24 Total funds brought forward 834,064 506,800 19,435 547 1,360,846 25 Total funds carried forward 898,850 442,170 15,010 - 158 - 1,355,872
| Name of Circuit Lancashire West |
Circuit No | 18/19 | 18/19 | 18/19 | |
|---|---|---|---|---|---|
| Balance Sheet as at 31 August 2024 | |||||
| GN | |||||
| General Fund | Circuit Model | Designated Restricted Endowment Totals |
Totals | ||
| (Unrestricted) Trusts Funds Funds Funds 2023/24 Notes to the (Unrestricted) |
(Unrestricted) | 2022/23 | |||
| Accounts £ £ £ £ £ £ |
£ | ||||
| Fixed Assets ——— F Y yy vy vz |
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Grants payable within2022-28~~ ~~** |
| Longterm liabilities | |||||
| (due after more than one year) ~~[Grants payableafer 202228~~ ~~« |
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| Funds ofthe Circuit ~~[General Fund (Unrestricted) |
__ | ~~ 170,709~~]~~ ~~[Creuit Model Trust Fund (Unrestted [ |
~~ ~~Designated Funds (Umestictes) [= |
~~ ~~[Total Unresticted Funds |
|
| Signed Fe ee is |
|||||
| CircuitTreasurer |
Notes to the Accounts 23/24
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 are 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 showa true and fair view of the Circuit’s financial position and activities. As 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 interest
b) See note on investment properties. 4.1
c) Income from assessments on circuit churches on formula of ‘ability to pay’ basis.
d) Other income relates to of £10,000 made from Holmeswood church to finance a Circuit Lay-worker and £15,000 District Grant as prepayment for 24/25
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3.2 Resources Expended
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This is recognised whena 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 .Grants a) 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 Interest free loans are made to churches to support work or/and mission incentives. In the case of Tarleton church, to meet fees until church land or/and other churches are 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 (3xManses) 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
4.1 Investment Properties
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 was leased to an Allotment Group as approved by the Custodian Trustees. This piece of land was sold by auction in 23/24 and realised a value of £58552 after fees etc b) One manse not occupied by a minister in over 5yrs is being rented out to provide accommodation for a family of Afgan Refugees. This is seen as a medium to short term arrangement, and will be reclassified as investment property in future years accounts c) The number of circuit presbyters is currently 3. Two are using their home as a 'Manse' A replacement manse is currently being purchased and to be completed in Autumn 2025. The capital has been made available from proceeds of two previous sold properties. proceeds are currently invested at CFB/TMCP
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
~~pf 2023/24 | 2022/23~~
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~~|| ||| | | |~~
~~| 2023/4 | 2022/23 Balance brought forward from previous year | | asa] 547) Offerings Received | | 4232 | 2049 Offerings Passed on | | 3772 2754~~
~~=|~~
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Name of Circuit ...... LANCASHIRE WEST METHODIST..............0:0:::00::seeeeeeeeeeeeeeees NO 19/20
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Declarations and Scrutiny
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| confirm that these accruals-based accounts for the year to 31 August 2024 have been prepared from the records of the Circuit and that they include all funds under the control of the Circuit meeting.
a =:
Signature of treasurer... Name and address of treasurer DEREK ASHCROFT,
Date...24th June 2025................:::008
cece cece ee eee ee eee ee seas eeeee tee eeeteteeteetettstsstestittitistittstssstsseeesss POSt Code...WN8 QAN...............
Presentation to the Circuit meeting
| confirm that the annual report and accounts for the year ended 31 August 2024 were presented to the Circuit meeting held on: ......17th June 2025........... Signature of the Chair of the meeting: ............ Piles beneeeees
Name of the Chair of the meeting: REV MICHAEL TINDSLEY Date 17/06/2025..................0:068:
Independent Examiner’s Report to the Trustees of the .....-.LANCASHIRE WEST METHODIST...............:ccssceeeeeeeeeeeeeeeeeeeeeeessCircuit
Charity Number 1134877..............
Responsibilities and basis of report | report to the trustees on my examination of the accounts of the LANCASHIRE WEST......Circuit for the year ended 31 August 2024 set out on pages 1 to 8 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’).
| report in respect of my examination of the Circuit’s accounts carried out under section 145 of the Act and, in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trusteeslmembers of LANCASHIRE WEST METHODIST CIRCUIT On accounts for the year 31ST AUGUST 2024 ended Charity no (if any) 1134877 Set out on pages 1 & 2 I report to the trustees on my examination of the accounts of the above chanty ("the Trust-) for Ihe year ended 3110712024 Responslbllltles and As the chanty trustees of the Trust. you are responsible for the preparation basis of report ol the accounts In accordance wrth the requirements of the Charities Act 2011 ("the Act-) I report in respect of my examination of the Trust's accounts carned out under section 145 of the 2011Act and In carrying out my examination, I have followed the applicable Directions given by the Charrty Commission under section 145{5)Ibl of the Act I have completed my examination I confirm that no material matters have conie to niy attenlion In connection with the examination which gives nie cause to believe that In. any material r85pect accounting records were not kept In accordance wrth section 130 of the Act or the accounts do not accord wth the accounting records Independent examiner's statement I have no concerns and have come across no other matters in connection wrth the examination to which attention shoijld be drawn in order to enable proFer understanding ol the accounls to be reac1. Please delete the words in Ihe brackets rf they do not apply. Slgned: Date: Narne: MR CHRIS CULLEN Relevant professional NIA qualification(s) or body I (if any): Address: 50 SPENCERS LANE. SKELMERSDALE WN8 9JR IER Octobor 2018