**Circuit Accruals Accounts 2024-2025**
## **THE METHODIST CHURCH**
## **TEMPLATE REPORT AND ACCOUNTS (ACCRUALS BASIS) for the year ended 31 August 2025**
|**DISTRICT**
Rev Michael Tindsley
**Ministers**
**Circuit**
**Lancashire West Methodist**
**Registered Charity - Registration number**
**LIVERPOOL**
Rev Sue Guénault
Derek Ashcroft
**Circuit Stewards**
**Circuit Treasurer**
Derek Ashcroft
Linda Jones
Brian Guy
Dilys Lightfoot
Anne Baldwin|**DISTRICT**
Rev Michael Tindsley
**Ministers**
**Circuit**
**Lancashire West Methodist**
**Registered Charity - Registration number**
**LIVERPOOL**
Rev Sue Guénault
Derek Ashcroft
**Circuit Stewards**
**Circuit Treasurer**
Derek Ashcroft
Linda Jones
Brian Guy
Dilys Lightfoot
Anne Baldwin|**DISTRICT**
Rev Michael Tindsley
**Ministers**
**Circuit**
**Lancashire West Methodist**
**Registered Charity - Registration number**
**LIVERPOOL**
Rev Sue Guénault
Derek Ashcroft
**Circuit Stewards**
**Circuit Treasurer**
Derek Ashcroft
Linda Jones
Brian Guy
Dilys Lightfoot
Anne Baldwin||
|---|---|---|---|
||||**1134877**|
|||||
||**DISTRICT**
**LIVERPOOL**||**1/18**|
||**Ministers**
**Circuit Stewards**
**Circuit Treasurer**|||
|||Rev Michael Tindsley||
|||Rev Sue Guénault||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||Linda Jones||
|||Anne Baldwin||
|||Brian Guy||
|||Derek Ashcroft||
|||Dilys Lightfoot||
|||||
|||||
|||||
|||||
|||||
|||Derek Ashcroft||
## **Lancashire West Methodist Circuit TRUSTEES' ANNUAL REPORT**
## _**FOR THE YEAR ENDED 31 AUGUST 2025**_
## **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
## **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 to engage with the Urban and Rural Communities around us and
## **Review of the year**
During the fourteeth 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 requirements.
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 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.
£36,587 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 2025, the net current assets of the Circuit were £22,486. These exclude investments held by TMCP and any restricted funds
## **Plans for 2025/26**
Circuit financial plans for the coming year have been prepared on the basis that there will be 2.5 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 2025.
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 Sue Guénault Rev Alex Laing Circuit Stewards Mrs Linda Wedge Mr Derek Ashcroft Mrs Anne Baldwin Mrs Dilys Lighfoot Mr Brian Guy Circuit Secretary Vacancy
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 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.
**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.
## **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**
2024-2025
Appendix A
## CIRCUIT MEETING MEMBERSHIP as August2025
## MINISTERS
||Rev Michael Tindsley|||
|---|---|---|---|
||Rev Sue Guenault|||
|SUPERNUMERARY MINISTERS||||
||Rev Dr Geoff Farthing|||
||Rev Stephen Foster|||
||Rev Margaret Banks|||
|LAYWORKERS||||
||Cheryl O'Connor|||
|CIRCUIT STEWARDS||||
||Linda Jones|Derek Ashcroft||
||Anne Baldwin|Brian Guy||
||Dilys Lightfoot|||
|Circuit Local Preachers & Worship Leaders||representatives||
||Dr Julian Butcher|||
|Circuit Meeting Secretary||||
||Vacancy|||
|Circuit Safeguarding Co-ordinator||||
||Peter Harrison|||
|CIRCUIT CHURCH REPRESENTATIVES||||
|Church 1|Burscough Methodist|Rep 1|Sid Cleary|
|||Rep 2|Dorothy Seddon|
|Church 2|Mere Brow & Tarleton|Rep 1|Graham Wright|
|||Rep 2|Colin Aspinall|
|||Rep 3|Tom Gregson|
|||Rep 4|Joan Lawson|
|||Rep 5|Keith Ascroft|
|||Rep 6|Patricia Barron|
|||Rep 7|Barbara Meynall|
|||Rep 8|Natalie Travis|
|Church 3|Trinity Methodist Croston|Rep 1|George Lloyd|
|||Rep 2|Christine Fisher|
|||Rep 3|Margaret Bradley|
|Church 4|Emmanuel Methodist URC|Rep 1|Mark Taylor|
|||Rep 2|Jane Langdon|
|||Rep 3|Rachel Kenyon|
|Church 5|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|Rep1|Alan Jones|
|||Rep 2|Rita Kenyon|
|||Rep 3|Pauline Birchall|
# **LANCASHIRE WEST METHODIST CIRCUIT Circuit No 1/18**
## Financial Statements
For the Year Ending 31 August 2025
**Circuit No 1/18**
## **Lancashire West Methodist Circuit**
## **Statement of Financial Activities (SOFA) for the year ended 31 August 2025**
||**Notes to**||**Circuit Model**|**Circuit Model**|**Designated**||||
|---|---|---|---|---|---|---|---|---|
||**the**|**General Fund**||**Trust**|**Funds**|**Restricted**|**Endowment**|**Total**|
|**accounts**||
**(Unrestricted)**|**(Unrestricted)**||**(unrestricted)**|**Funds**|**Funds**|**2024-25**|
|||£||£|£|£|£|£|
|**Income**|||||||||
|1 Donations and legacies||||||2,679||**2,679**|
|2 Income from monetary investments|3.1a|481||8,870||||**9,351**|
|3 Income from investment properties|3.1b||||20,000|||**20,000**|
|4 Assessments on Churches|3.1c|167,946||||||**167,946**|
|5 Capital Receipts||||||||**0**|
|6 Grants received|3.1d|15,000||||||**15,000**|
|7 Other charitable income||||||||**0**|
|8**Total income**||**183,427**||**8,870**|**20,000**|**2,679**|**-**|**214,976**|
|**Expenditure**|||||||||
|9 Grants and donations|3.3a|10,800||||2,463||**13,263**|
|10 Salaries and associated costs||151,413||||||**151,413**|
|11 Property maintenance inc services||85|||6,660|||**6,745**|
|12 Connexional assessment & model trust levy||24,391||||||**24,391**|
|13 District Assessment & Levy||12,196||9,785||||**21,981**|
|14 Depreciation/Manse purchaes inc fees|4.1b|||356,693||||**356,693**|
|15 Office expenses||2,395||||||**2,395**|
|16 Other outgoings||6,465||1,968||||**8,433**|
|17**Total charitable expenditure**||**207,745**||**368,446**|**6,660**|**2,463**|**0**|**585,314**|
|18 Gains/(losses) on monetary investments||||346||||346|
|19 Gains/(losses) on investment properties||113,184||||||113,184|
|20**Net income/(expenditure)**||**88,866**||**-359,230**|**13,340**|**216**|**0**|**-256,808**|
|21 Transfers between funds||10,000|-|10,000
||||0|
|22 Other gains/(losses)|||||||||
|23**Net movement in funds**||**98,866**||**-369,230**|**13,340**|**216**|**0**|**-256,808**|
|24 Total funds brought forward||1,110,702||605,700|11,887|302||1,728,591|
|**25 Total funds carried forward**||**1,209,568**||**236,470**|**25,227**|**518**|**-**|**1,471,783**|
Name of Circuit
Circuit No .1/18
## **Lancashire West**
## **Statement of Financial Activities (SOFA) for the year ended 31 August 2024**
|**Notes to**||**Circuit Model**|**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|508||48,361|||||48,869|
|3 Income from investment properties|||184,552|12,000||||196,552|
|4 Assessments on Churches|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|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 Number 1/18**
## **Lancashire West Methodist Circuit**
## **Balance Sheet as at 31 August 2025**
|**Fixed Assets**|**Notes to the**
**Accounts**||||||**Totals**
**2024/25**
£
1,213,432
0
0
**1,213,432**
0
0
236,470
7,300
18,906
**262,676**|**Totals**
**2024/25**
£
1,213,432
0
0
**1,213,432**
0
0
236,470
7,300
18,906
**262,676**|GN
**Totals**
**2023/24**
£
1,100,248
R
R
**1,100,248**
9,164
S
0
605,700
20,175
T
8,810
**643,849**
145,306
U
0
V
**15,306**
**628,543**
**1,728,791**
V
**1,728,791**
W
1,110,702
605,700
W
11,887
**1,728,289**
**302**
**1,728,591**|
|---|---|---|---|---|---|---|---|---|---|
|||**General Fund**
**(Unrestricted)**
£|**Circuit Model**
**Trusts**
**(Unrestricted)**
£|**Designated**
**Funds**
**(Unrestricted)**
£|**Restricted**
**Funds**
£|**Endowment**
**Funds**
£|**Totals**
**2024/25**
£|||
|||||||||||
|Circuit Manses & Equipment||1,213,432|||||1,213,432|||
|Investmentproperties|||||||0|||
|Investments|||||||0|||
|**_Total fixed assets_**||**1,213,432**|**0**|**0**|**0**|**0**|**1,213,432**|||
|**Current Assets**||||||||||
|Debtors|||||||0|||
|Loans bythe Circuit|||||||0|||
|Investments with TMCP|||236,470||||236,470|||
|Central Finance Board Deposits||||7,300|||7,300|||
|Cash at Bank and in hand||462||17,926|518||18,906|||
|**_Total current assets_**||**462**|**236,470**|**25,226**|**518**|**0**|**262,676**|||
|**Current liabilities**||||||||||
|Creditors (due in under 1 year)||4,326|||||4,326||145,306|
|Grantspayable within oneyear|||||||0||0|
|**_Total current liabilities_**||**4,326**|**0**|**0**|**0**|**0**|**4,326**||**15,306**|
|**_Net current assets/liabilities_**||**-3,864**|**236,470**|**25,227**|**518**|**0**|**258,350**||**628,543**|
|||||||||||
|**_Total assets less current liabilities_**||**1,209,568**|**236,470**|**25,227**|**518**|**0**|**1,471,782**||**1,728,791**|
||||||||**0**
**0**
**0**
**1,471,782**
1,209,568
236,470
25,227
**1,471,265**
518
0
1,471,783|||
|**Long term liabilities**
**(due after more than one year)**||||||||||
|Grantspayable after oneyear|||||||**0**|||
|Loans to the Circuit|||||||**0**|||
||||||||**0**|||
|**_Net assets_**||**1,209,568**|**236,470**|**25,227**|**518**|**0**|**1,471,782**|||
|**Funds of the Circuit**||||||||||
|General Fund(Unrestricted)||**1,209,568**|**236,470**
**25,227**
**518**
**0**||||1,209,568||1,110,702|
|Circuit Model Trust Fund (Unrestricted)|||**236,470**||||236,470||605,700|
|Designated Funds (Unrestricted)||||**25,227**|||25,227||11,887|
|**_Total Unrestricted Funds_**|||||||**1,471,265**||**1,728,289**|
|Restricted Funds|||||**518**||518||**302**|
|Endowment Funds||||||**0**|0|||
|**_Total Funds_**||**1,209,568**|**236,470**|**25,227**|**518**|**0**|1,471,783||**1,728,591**|
Signed
Circuit Treasurer
**Notes to the Accounts 24/25**
## **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 show a 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)** District Grant as prepayment for 24/25 to finance a Circuit Lay-worker and £15,000
## **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.
## **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
**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
## **4.1 Investment Properties**
**a** ) 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 2. Both are using their home as a 'Manse' A replacement manse has been purchased hose any incoming Presbyter, and in the interim set to rent. The rental income is being invested to use on future maintenance of nses. The 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
## **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, where fees are allowe and Circuit stewards for travel reimbursement only. Costs are included in ‘Other outgoings’ - see line 16 in SOFA
|**Trustee expenses**|**Trustee expenses**|||**2023/24**
**4**
**£920**|
|---|---|---|---|---|
|||||**2023/24**
**4**
**£920**|
||||**2023/24**|**2023/24**|
|||**Number of Trustees**|**4**|**4**|
|||**Total amount**|**£1022**|**£920**|
||||||
||||||
## **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|2024/25|
|---|---|
||£|
||Nil|
||£|
||Nil|
## **7 Paid employees**
## **Staff Costs paid during the year were:**
|Gross wages, salaries and benefits in kind
Employer’s National Insurance costs
Pension costs
**Total Staff Cost**
Average number of equivalent full-time|**2024/5**||**2023/24**|
|---|---|---|---|
||18103||15500|
||1716||552|
||1053||933|
||20872||16985|
||0.85||0.70|
## **8 Capital Commitments and Contingent Liabilities**
At the 31st August 2025 there are no capital commitments. No Contingent liabilities were identified at 31st August 2025
## **9 Tangible Fixed Assets**
## **Cost or valuation**
|**Cost or valuation**|||||||
|---|---|---|---|---|---|---|
||**Land**
**£**|**Manses**
**£**|**Other**
**buildings**
**£**|**Fixtures,**
**fittings**
**and**
**equipment**
**£**|**Payments**
**on account**
**and assets**
**under**
**construction**
**£**|**Total**
**£**|
|Balance broughtforward|0.00|1,100,248|0|||1,100,248|
|Additions|||||||
|Revaluations (+/-)|0.00|113,184||||113,184|
|Disposals (-)|0.00||||||
|Transfers*(+/-)|||||||
|Balance carriedforward|0.00|1,213,432||0||1,123,432|
## **Accumulated depreciation**
|Balance broughtforward||||0||0|
|---|---|---|---|---|---|---|
|Depreciation charge for
year(-)||||0||0|
|Revaluations (+/-)|||||||
|Disposals (-)|||||||
|Transfers*(+/-)|||||||
|Balance carried forward||||0||0|
|**Net book value**|||||||
|Broughtforward|0|1,100,248|0|0||1,100,248|
|Carriedforward|0|1,213,432|
0|0||1,213,432|
## **11 Investment assets**
## **The circuit has no Investment properties**
**The circuit has no common investment fund holdings**
## **12 Loans**
The Circuit currently has no loans
## **13 Analysis of restricted and designated funds 2024/25**
|**Restricted/designated**
**Fund Name**|**Opening**
**Balance**|**Incoming**
**Resources**|**Resources**
**Expended**|**Transfers**|**Closing**
**Balance**|**Purpose of the**
**fund**|
|---|---|---|---|---|---|---|
||||||||
|Life Beyond our
Shores Project|302|1794|1723||373|Educational
Support to Girls in
Malawi|
||||||||
|Manse Property Fund|11887|20000|6660||25227|Fund designated
for the
maintenance of
Circuit Property|
|Connexional Funds|0.00|740|595||145|Due for Payment|
||0|0|0||0||
||||||||
|Totals||||25745|||
||12189|22534|8978||25745||
## _````Comparative analysis of restricted and designated funds 2023-2024_
|**Restricted/designated**
**Fund Name**|**Opening**
**Balance**|**Incoming**
**Resources**|**Resources**
**Expended**|**Transfers**|**Closing**
**Balance**|**Purpose of the**
**fund**|
|---|---|---|---|---|---|---|
||||||||
|Life Beyond our
Shores Project|-158|2402|1942||302|Educational
Support to Girls in
Malawi|
||||||||
|Manse Property Fund|0
15010|0
12000|0
15123||1187|Fund designated
for the
maintenance of
Circuit Property|
|Connexional Fund|0|0|0|0|0|Due for payment|
||||||||
||||||||
||||||||
|Totals||||12189|||
||14852|14402|17065||12189||
Name of Circuit Lancashire **W** est…………………………… No1/18… **…** …..
## **Declarations and Scrutiny**
I confirm that these accruals-bas **e** d accounts for the year to 31 August 20 **2** 5 have been prepared from the records of the Circuit an **d** that they include all funds under the co **n** trol of the Circuit meeting.
Signature of treasurer … Date…31st Ma **y** 2026…………………..
Name and address of treasurer **…** Derek Ashcroft
358 Ormskirk Road Skelmersdale WN8 9AN……………………………………………………………
## **Presentation to the Circuit meeting**
I confirm that the annual report a **n** d accounts for the year ended 31 Augus **t** 2025 were presented
to the Circuit meeting held on: … **9** th March 2026…………..
Signature of the Chair of the mee **t** ing: Name of the Chair of the meeting: Rev Michael Tindsley…… Date …9th March 2026
## **Independent Examiner’s Report to the Trustees of the**
## **Lancashire West**
**……………………..……………………..Circuit**
## **Charity Number 1134877…………..**
## **Responsibilities and basis of report**
I report to the trustees on my exa **m** ination of the accounts of the …Lancas **h** ire West Circuit for the year ended 31 August 2025 set o **u** t on pages 6 to 12. As the Circuit’s tru **s** tees, you are responsible for the preparation of the accounts in accordance with the req **u** irements of the Charities Act 2011 (‘the Act’).
I report in respect of my examinat **i** on of the Circuit’s accounts carried out under section 145 of the Act and, in carrying out my exami **n** ation, I have followed all the applicable **D** irections given by the Charity Commission under sectio **n** 145(5)(b) of the Act.
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's
report on the accounts
Section A
Independent Examiner's Report
Report to the
trusteeslmembers of
LANCASHIRE WEST METHODIST CIRCUIT
On a¢¢ount8 for tho yoar
ended
31ST AUGUST 2025
Charlty no
(if any)
1134877
Set out on pages
1&2
I report lo the trustees on my examination of the accounts of the above
charity (Ihe Twst") for the year ended
Responslbllltles and As the charity trustees of Ihe Trust, you are responsible for the preparation
basis of report of the accounts in accordance with the requirements of the Charities Act
2011 ("the Ad'l.
l port in respect of my examination of the Trust's accounts carried out
under sedion 145 of the 2011AGt and in carrying out my examination, I have
followed the applicable Directions given by the Charity Commission under
section 145{5llbl of the Act.
I have completed my examination. I confirm that no material matters have
ome to my attention {other than that dis¢losed below ') in connection with
the examination which gives me Gause to believe that in. any material
respect..
accounling records were not kept in accordance wlth secllon 130 of
the Act or
the accounts do nol accord wth the accounting records
Indepèndent
examinerfs statement
I have no concerns and have come across no other matters in connection
with the examination to which attention should be drawn in order to enable
proper understanding of the accounts to be reached.
. Please delele Ihe words in the brackets il Ihey do nol apply.
Slgned:
Date:
20TH IUNE 2026
Name:
MR CHRISTOPHER CULLEN
Relevant professlonal
qualifi¢ation(s) OT body
(If any):
NIA
Address..
50 SPENCERS L4NE
SKELMERSDALE WN8 9JR
IER
October 2018
## **Section B Disclosure**
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of** NONE **any items that the examiner wishes to disclose** .
**October 2018**
2
**IER**