Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
Circuit Accruals Accounts 2023-2024
THE METHODIST CHURCH
REPORT AND ACCOUNTS (ACCRUALS BASIS) for the year ended 31 August 2024 Mid Cheshire Methodist Circuit Registered Charity - Registration number 1135031 Chester and Stoke on Trent District No / Circuit No 11/04/2011 Ministers Rev Janet Aspey (Superintendent) Rev Allen Moyo Deacon Shirley Hassall 31st August 2023 31st August 2024 Circuit Stewards Mrs I Collie Mrs I Collie Mrs K Craig Mrs K Craig Mr M Fellows Mr M Fellows Mrs R Gilbert-Bratt Mrs R Gilbert-Bratt Mr M Newman Mr M Newman Circuit Treasurer Mr M Newman ~~=~~
Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
Mid Cheshire Methodist Circuit TRUSTEES' ANNUAL REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
Introduction
The Circuit is made up of fourteen individual churches plus the Northwich Methodist Outreach Centre witnessing the Methodist faith and promoting Christian faith and values within their local community. There are two local ecumenical partnerships, one with St Mary's Church Weaverham, one with the United Reform Church, Castle.
Aims and organisation
Showing God’s love to the world and especially to the people of Northwich, Winsford and the surrounding area.
Review of the year
During the period of the audit there have been 14 churches practising according to the Methodist faith and values.
During this period the Circuit was staffed by three full time Ministers, two Presbyters, Rev Janet Aspey and Rev Allen Moyo and one Deacon, Dcn Shirley Hassall. At the end of the period we were joined by a second Deacon, Tim Coleman.
Income Trends
Circuit income is primarily drawn from the Assessments paid by the circuit churches. A secondary income stream is from the hiring out of the Northwich Methodist Outreach (NMOC) Centre. Our capital reserves are held primarily in the Trustees for Methodist Church Purposes (TMCP). This was augmented by the sale of Chester Road, Winsford chapel but substantial amounts were withdrawn from TMCP funds to complete Manse refurbishment.
Expenditure trends
Stipend expenditure has increased each financial year in line with Conference approved increases. Our main expenditure is on Ministers' stipends and their personal expenses plus the cost of the Manses in terms of Utilities paid for by the Circuit and maintenance. There are major payments to the Chester & Stoke District. plus contributions to the wider Connexion to support the funding of the work of the Methodist Church. In the following year a large sum (£70,000) will be needed to finance the fourth Minister and enable the Mission project to be realised.
Fund balances
As at 31 August 2024 the net cash position of the Circuit were some £46,250 giving approximately 57 days cover for expenditure. The capital account is showing net assets of £322,600 however this sum will reduce as a substantial withdrawal is made to finance the mission project
Plans for 2024/2025
Circuit financial plans for the current year were prepared on the basis of four full time ordained staff with anticipated cost of living stipend increases combined with an increase in the assessment paid to the district such that on average an increase in expenditure on those costs of around 5% is anticipated. Becauase no replacement was found for the departed Minister, Rev Frances Ballantyne total expenditure was substantially less for the financial year than originally expected.
Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
Mid Cheshire Methodist Circuit
Trustee’s Annual Report on Finance and Governance
Basis of preparation and legal framework
The Charity’s annual report and accounts for the year ended 31 August 2024 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the Financial Reporting Standard (FRS) 102
Full Name of Charity: Mid Cheshire Methodist Circuit
Registration Charity Number: 1135031
Date of registration: 18 March 2010
Main communication address: Northwich Methodist Church, Witton Street, Northwich, Cheshire, CW9 5LP
The members of the Mid Cheshire Methodist Circuit meeting are the Charity Trustees, membership being made up of circuit office holders, ministers and representatives appointed by the local churches.
Governance of the Circuit is vested in the Circuit Leadership Team comprising the four Ministers and five Circuit Stewards.
Full membership is shown as Appendix A to this report.
Mr Mike Newman acted as the principal officer overseeing the day to day financial management and accounting for the Circuit during the year.
Independent examiner: Murray Smith LLP, Darland House, 44 Winnington Hill, Northwich, Cheshire, CW8 1AU
Investment Bankers: Central Finance Board of the Methodist Church , Trustees for Methodist Church purposes
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Mid Cheshire Methodist Circuit
Aims and organisation
Charity objective is to act as a Resource provider within the area around Mid Cheshire 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:
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a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church;
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b) Any charitable purpose for the time being of any Connexional, District, Circuit. local or other organisation of The Methodist Church;
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c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church;
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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 and the Circuit management 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 Chester & Stoke District and is also accountable to the Methodist Conference. The following Methodist Churches are linked to the Circuit during the period September 2023 until August 2024:
Barnton, Castle, Comberbach, Davenham, Hartford, Little Budworth, Lostock Green Pickmere, Sandiway, Shurlach, St Andrews, Trinity, Weaver, Weaverham
Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
Mid Cheshire Methodist Circuit
Risk Management
The major risks have been identified and recorded by the Circuit Leadership Team 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:
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the care and nurture of, and respectful pastoral ministry with, all children, young people and adults
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the safeguarding and protection of all children, young people and adults when they are vulnerable
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the establishing of safe, caring communities which provide a loving environment where there is
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informed vigilance as to the dangers of abuse.
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We will carefully select and train all those with any responsibility within the Church, in line with
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Safer Recruitment principles, including the use of criminal records disclosures and registration with the relevant vetting and barring schemes.
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We will respond without delay to every complaint made which suggests that an adult, child or
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young person may have been harmed, cooperating with the police and local authority in any investigation.
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We will seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care.
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We will seek to challenge any abuse of power, especially by anyone in a position of trust.
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We will seek to offer pastoral care and support, including supervision and referral to the proper
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authorities, to any member of our church community known to have offended against a child, young person or vulnerable adult.
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In all these principles we will follow legislation, guidance and recognised good practice
The Mid Cheshire Methodist 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 Mid Cheshire Methodist 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.
Supernumerary Minister Rev Pat Billsborrow has agreed to co-ordinate the Circuit's Safeguarding process with help and support from the District Team. The new Circuit Safeguarding Officer is Mrs Kate Tunnicliffe.
Reserves Policy
The Reserves Policy for the Circuit is to hold a minimum sum equivalent to 6 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.
Reserves are the sum totals of the designated net assets, restricted and unrestricted, which includes the net amount available in the Model Trust Fund No. 4363 held by the Trustees for Methodist Church Purposes (TMCP). Resulting from changes to Methodist Church Standing Orders Circuit Model Trust Funds are now categorised as unrestricted funds and may in effect, be used for any Methodist purpose.
Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
Circuit No 1135031
Mid Cheshire Methodist Circuit
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 | 1,366 | - | - | - | - | 1,366 |
| 2 Income from monetary investments | 1,411 | 16,429 | - | 183 | - | 18,023 |
| 3 Income from investment properties | - | - | - | - | - | - |
| 4 Assessments on Churches | 211,479 | - | - | - | - | 211,479 |
| 5 Capital Receipts | - | 62,279 | - | - | - | 62,279 |
| 6 Grants received | - | - | - | - | - | - |
| 7 Other charitable income | 44,000 | 18,000 | - | - | - | 62,000 |
| 8Total income | 258,256 | 96,708 | - | 183 | - | 355,147 |
| Expenditure | ||||||
| 9 Grants and donations | - | - | - | - | - | - |
| 10 Salaries and associated costs | 134,240 | - | - | - | - | 134,240 |
| 11 Property maintenance | 55,242 | - | - | - | - | 55,242 |
| 12 Connexional assessment & model trust levy | - | - | - | - | - | - |
| 13 District Assessment & Levy | 52,625 | - | - | - | - | 52,625 |
| 14 Depreciation | - | - | - | - | - | - |
| 15 Office expenses | 33,914 | 832 | - | - | - | 34,746 |
| 16 Other outgoings | 19,418 | 21,606 | - | 183 | - | 41,207 |
| 17Total charitable expenditure | 295,439 | 22,438 | - | 183 | - | 318,060 |
| 18 Gains/(losses) on monetary investments | - | - | - | 377 | - | 377 |
| 19 Gains/(losses) on investment properties | - | - | - | - | - | - |
| 20Net income/(expenditure) | (37,183) | 74,270 | - | 377 | - | 37,464 |
| 21 Transfers between funds | 40,000 | (40,000) | - | - | - | - |
| 22 Other gains/(losses) | ||||||
| 23Net movement in funds | 2,817 | 34,270 | - | 377 | - | 37,464 |
| 24 Total funds brought forward | 1,644,045 | 292,936 | - | 5,543 | 1,942,524 | |
| 25 Total funds carried forward | 1,646,862 | 327,206 | - | 5,920 | - | 1,979,988 |
Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
Mid Cheshire Methodist Circuit
Circuit No 1135031
Statement of Financial Activities (SOFA) for the year ended 31 August 2023
| Notes to the accounts Income 1 Donations and legacies 2 Income from monetary investments 3 Income from investment properties 4 Assessments on Churches 5 Capital Receipts 6 Grants received 7 Other charitable income 8Total income Expenditure 9 Grants and donations 10 Salaries and associated costs 11 Property maintenance 12 Connexional assessment & model trust levy 13 District Assessment & Levy 14 Depreciation 15 Office expenses 16 Other outgoings 17Total charitable expenditure 18 Gains/(losses) on monetary investments 19 Gains/(losses) on investment properties 20Net income/(expenditure) 21 Transfers between funds 22 Other gains/(losses) 23Net movement in funds 24 Total funds brought forward 25 Total funds carried forward |
General Fund (Unrestricted) Circuit Model Trust (Unrestricted) Designated Funds (unrestricted) Restricted Funds Endowment Funds Total 2022-23 £ £ £ £ £ £ 1,323 - - - - 1,323 745 9,321 - 171 - 10,237 - - - - - - 208,757 - - - - 208,757 - - - - - - - - - - - - 10,502 - - - - 10,502 221,327 9,321 - 171 - 230,819 |
|---|---|
| - - - - - - 158,627 - - - - 158,627 9,224 10,500 - - - 19,724 - - - - - - 48,100 - - - - 48,100 - - - - - - 31,052 957 - - - 32,009 12,779 16,436 - 16 - 29,231 259,782 27,893 - 16 - 287,691 |
|
| - (207) - (216) - (423) - - - - - - (38,455) (18,779) - (61) - (57,295) 25,156 (25,000) - (156) - - - - - - - - (13,299) (43,779) - (217) - (57,295) |
|
| 1,657,343 336,715 - 5,760 - 1,999,818 1,644,045 292,936 - 5,543 - 1,942,524 |
Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
Circuit No
Mid Cheshire Methodist Circuit
Balance Sheet as at 31 August 2024
| General Fund | Circuit Model | Designated | Restricted | Endowment | Totals | Totals | |||
|---|---|---|---|---|---|---|---|---|---|
| (Unrestricted) | Trusts | Funds | Funds | Funds | 2023/24 | 2022/23 | |||
| Notes to the | (Unrestricted) | (Unrestricted) | |||||||
| Accounts | £ | £ | £ | £ | £ | £ | £ | ||
| Fixed Assets | |||||||||
| Circuit Manses & Equipment | 951,445 | 951,445 | 951,445 | ||||||
| Investmentproperties | 696,239 | 696,239 | 696,239 | ||||||
| Investments | - | ||||||||
| Total fixed assets | 1,647,684 | - | - | - | - | 1,647,684 | 1,647,684 | ||
| Current Assets | |||||||||
| Debtors | 2,818 | 2,818 | 2,718 | ||||||
| Loans bythe Circuit | - | - | |||||||
| Investments with TMCP | 326,713 | 5,920 | 332,633 | 297,986 | |||||
| Central Finance Board Deposits | 44,111 | 493 | 44,604 | 39,218 | |||||
| Cash at Bank and in hand | 2,147 | 2,147 | 3,756 | ||||||
| Total current assets | 49,076 | 327,206 | - | 5,920 | - | 382,202 | 343,678 | ||
| Current liabilities | |||||||||
| Creditors (due in under 1 year) | 49,898 | 49,898 | 48,838 | ||||||
| Grantspayable within 2022-23 | - | - | |||||||
| Total current liabilities | 49,898 | - | - | - | - | 49,898 | 48,838 | ||
| Net current assets/liabilities | (822) | 327,206 | - | 5,920 | - | 332,304 | 294,840 | ||
| Total assets less current liabilities | 1,646,862 | 327,206 | - | 5,920 | - | 1,979,988 | 1,942,524 | ||
| Long term liabilities | |||||||||
| (due after more than oneyear) | |||||||||
| Grantspayable after 2022-23 | - | - | |||||||
| Loans to the Circuit | - | - | |||||||
| - | - | ||||||||
| Net assets | 1,646,862 | 327,206 | - | 5,920 | - | 1,979,988 | 1,942,524 | ||
| Funds of the Circuit | |||||||||
| General Fund(Unrestricted) | 1,646,862 | 1,646,862 | 1,644,045 | ||||||
| Circuit Model Trust Fund (Unrestricted) | 327,206 | 327,206 | 292,936 | ||||||
| Designated Funds(Unrestricted) | - | - | - | ||||||
| Total Unrestricted Funds | 1,974,068 | 1,936,981 | |||||||
| Restricted Funds | 5,920 | 5,920 | 5,543 | ||||||
| Endowment Funds | - | - | - | ||||||
| Total Funds | 1,646,862 | 327,206 | - | 5,920 | - | 1,979,988 | 1,942,524 |
Signed
Circuit Treasurer
Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
Mid Cheshire Methodist
Circuit
Notes to the Accounts
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 the Financial Reporting Standard 102.
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. Restricted funds which are held for a narrower purpose . There are also the following Endowment funds as listed. 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.
Income Recognition
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.
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.
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.
VAT
Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers.
Tangible fixed assets for use by the Circuit
These are capitalised if they can be used for more than one year, and individually cost at least £1,000.
The freehold property is shown in the accounts at market values. No depreciation is provided on the building 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. The property has been reviewed for impairment.
Investment Properties
Investment properties - no property is currently deemed to not be held for the long term purposes of the charity.
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.
Debtors and Prepayments
The prepayment included in the accounts is in respect of rates and insurance.
Creditors
Creditors include both sundry expenses and specifically the 1st quarter assessment received in August.
Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
| 4. Donations and legacies | Mid Cheshire Methodist |
|---|---|
| Donations Legacies |
1,366 - - 1,366 1,323 - - - - - |
| Total 5. Charitable activities - other |
1,366 - - 1,366 1,323 Unrestricted Circuit Model Trust Fund Restricted 2024 Total 2023 Total £000 £000 £000 £000 £000 |
| Sale of Land | - - - - - |
| Total 6. Other trading activities |
- - - - - Unrestricted Circuit Model Trust Fund Restricted 2024 Total 2023 Total £000 £000 £000 £000 £000 |
| Other income Grants received |
44,000 18,000 - 62,000 10,502 - - - - - |
| Total 7. Investment income |
44,000 18,000 - 62,000 10,502 Unrestricted Circuit Model Trust Fund Restricted 2024 Total 2023 Total £000 £000 £000 £000 £000 |
| Central Finance Board TMCP Other |
1,411 - - 1,411 745 - 16,429 183 16,612 9,492 - - - - - |
| Total | 1,411 16,429 183 18,023 10,237 |
Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
Mid Cheshire Methodist Circuit This year Last year
8. Payment to Trustees
Payments made to trustees for additional services provided to the Circuit by agreement with the Circuit Meeting
£
Number of trustees who were paid expenses
Nature of the expenses
Total amount paid
9. 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
| £ | ||||
|---|---|---|---|---|
| £ | 841 | 793 | ||
| £ |
10. 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 costs Average number of staff employeed during the year were:
| £ | |||
|---|---|---|---|
| 101,629 | 118,934 | ||
| £ | |||
| 9,061 | 10,576 | ||
| £ | |||
| 23,550 | 29,117 | ||
| £ | |||
| 134,240 | 158,627 | ||
| 4 | 5 |
Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
Mid Cheshire Methodist Circuit
11 Tangible Fixed Assets
Detail of assets held,
State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Providedsummary information in respect of other categories and specific reference should be made in resppect of any assets under construction.
| Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Providedsummary information in respect of other categories and specific reference should be made in resppect of any assets under construction. |
Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Providedsummary information in respect of other categories and specific reference should be made in resppect of any assets under construction. |
Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Providedsummary information in respect of other categories and specific reference should be made in resppect of any assets under construction. |
Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Providedsummary information in respect of other categories and specific reference should be made in resppect of any assets under construction. |
Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Providedsummary information in respect of other categories and specific reference should be made in resppect of any assets under construction. |
Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Providedsummary information in respect of other categories and specific reference should be made in resppect of any assets under construction. |
Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Providedsummary information in respect of other categories and specific reference should be made in resppect of any assets under construction. |
Detail of assets held, State number of manses, specifically reference other buildings managed by the circuit and separately identify property treated as investment property. Providedsummary information in respect of other categories and specific reference should be made in resppect of any assets under construction. |
|
|---|---|---|---|---|---|---|---|---|
| Cost or valuation | ||||||||
| Residential Land £ |
Other Land £ |
Manses £ |
Other buildings £ |
Other fixed assets including motor vehicles £ |
Fixtures, fittings and equipment £ |
Payments on account and assets under construction £ |
Total £ |
|
| Balance brought forward | 951,445 | - | 951,445 | |||||
| Additions | - | |||||||
| Revaluations(+/-) | - | |||||||
| Disposals(-) | - | |||||||
| Transfers *(+/-) | - | |||||||
| Balance carried forward | - | - | 951,445 | - | - | - | - | 951,445 |
| *Basis* Rate Accumulated depreciation |
||||||||
| Balance brought forward | ||||||||
| Depreciation charge foryear(-) | ||||||||
| Revaluations(+/-) | ||||||||
| Disposals(-) | ||||||||
| Transfers*(+/-) | ||||||||
| Balance carried forward | ||||||||
| Net book value | ||||||||
| Brought forward | - | - | 951,445 | - | - | - | - | 951,445 |
| Carried forward | - | - | 951,445 | - | - | - | - | 951,445 |
| Manses: Lostock Gralam 180,285 Northwich 273,005 Winsford 222,082 Cuddington 276,073 951,445 |
-
The "transfers" row is for movements between fixed asset categories.
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** Indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also indicate the rate of depreciation: for straight line, depreciation is based on the anticipated life of the asset (in years); for reducing balance, a percentage annual deduction is made each year.
Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
Mid Cheshire Methodist Circuit
12. Analysis of current assets
Debtors and prepayments Pre paid assessments Accrued income Other debtors Total debtors and prepayments Analysis of cash at bank Bank balance held in Natwest Bank balance held in Central Finance Board Bank balance held in other Total Cash and Bank
| This year £ 2,818 2,818 |
Last year £ |
|---|---|
| 2,818 | 2,718 |
| 2,818 | 2,718 |
| 2,147 | 3,756 | |
|---|---|---|
| 44,604 | 39,218 | |
| - | - | |
| 46,751 | 42,974 |
13. Analysis of current liabilities and long term creditors
Trade Creditors Other Creditors Total Current Liabilities
| £ £ £ |
|||
|---|---|---|---|
| 49,898 | 48,838 | ||
| 49,898 | 48,838 |
14. Capital Commitments and Contingent Liabilities
At the 31 August 2024 the Circuit has no capital commitments.
No Contingent liabilities were identified at 31 August 2024.
Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
Name of Circuit: Mid Cheshire Circuit
No: 1135031
Declarations and Scrutiny
I 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.
[Mwman] 08-05-2025 Signature of treasurer ……………………………………………………… Date…………………….. |[Mike] 4A9B7B97BAA4426...Signed by: Mike Newman
Name and address of treasurer ………………………………………………………………………….
CW8 4LX
5 Cherry Tree Avenue,Barnton, Northwich, Cheshire …………………………………………………………………………………. Post Code………………
Presentation to the Circuit meeting
I confirm that the annual report and accounts for the year ended 31 August 2024 were
18/09/2024
presented to the Circuit meeting held on ……………..
Signature of the Chair of the meeting …………………………………………………………………… | Rex.SignedFB7459F1134045A... by:Alen Mou Rev. Allen Moyo 09-05-2025 Name of the Chair of the meeting …………………………………………… Date ……………………
Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
Independent Examiner’s Report to the Trustees of the Mid Cheshire Circuit
Charity Number 1135031
Responsibilities and basis of report
I report to the trustees on my examination of the accounts of the Mid Cheshire Circuit for the year ended 31 August 2024. 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 accounts carried out under section 145 of the Act and, in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner’s Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Act; or
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the accounts do not accord with the accounting records; or
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the accounts do not comply with the applicable requirements concerning the form and content of
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accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view, which is not a matter considered as part of an independent examination.
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the trustees’ annual report is not consistent with the accounts
I have no concerns and have come across 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.
Signature of independent examiner …………………………………………………………………. C1E3F835F026457... Nicola Tucker Name of independent examiner ……………………………………………………………………….
ICAEW ACA
Relevant professional qualification of independent examiner ………………………………………
Name of firm (where appropriate) Murray Smith LLP
Address Darland House, 44 Winnington Hill,
Northwich Post Code CW8 1AU
09-05-2025 Date …………………………………………
Docusign Envelope ID: 8C8ACC12-FC6F-4B9E-BE1C-32665CD53CA3
THE METHODIST CHURCH
Appendix A
MEMBERS OF THE CIRCUIT LEADERSHIP TEAM – 31[ST] AUGUST 2024
Rev Janet Aspey Superintendent Minister Rev Allen Moyo Presbyter Mrs Shirley Hassall Deacon Mrs Kathryn Craig Lay Pastor Mr Mike Newman Circuit Treasurer Mrs Irene Collie Senior Circuit Steward Mrs Rachel Gilbert-Bratt Circuit Steward Mr Michael Fellows Circuit Steward