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Docusign Envelope ID: D21B34F4-7C47-4750-8A23-1868A4CA21A2

Circuit Accruals Accounts 2024-2025

THE METHODIST CHURCH

REPORT AND ACCOUNTS

(ACCRUALS BASIS)

for the year ended 31 August 2025

Mid Cheshire Methodist Circuit ~~Tr~~

Registered Charity - Registration number

1135031

Chester and Stoke on Trent District No / Circuit No 11/04/2021 ~~PT~~

Ministers	Rev Janet Aspey (Superintendent)	Rev Janet Aspey (Superintendent)	Rev Janet Aspey (Superintendent)	Rev Janet Aspey (Superintendent)
		Rev Allen Moyo
		Deacon ShirleyHassall
		Deacon Tim Coleman






	31st August 2024		31st August 2025
Circuit Stewards	Mrs I Collie			Mrs K Craig
	Mrs K Craig			Mrs P Wells
	Mr M Fellows			Mr M Newman
	Mrs R Gilbert-Bratt
	Mr M Newman

Circuit Treasurer

Mr M Newman

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Mid Cheshire Methodist Circuit TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2025

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. Included in that total here 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 there have been 14 churches practising according to the Methodist faith and values.

During this period the Circuit was staffed by four full time Ministers, two Presbyters, Rev Janet Aspey and Rev Allen Moyo and two Deacons, Deacon Shirley Hassall and 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 Model Trust Funds held by the Trustees for Methodist Church Purposes (TMCP).

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. During the year there was a significant drawdown from Reserves (£70k) to facilitate our Missional objectives and to support the fourth Minister.

Fund balances

As at 31 August 2025 the cash at bank in the Circuit were some £48k giving just under 2 months cover for day to day expenditure. The deposit accounts showing balances of £258k however this sum will reduce further as withdrawals are made to finance the mission project. It is anticipated that from end August 2026 we shall revert to three full time Ministers

Plans for 2025/2026

Circuit financial plans for the current year commencing 1st September 2025 were prepared on the basis of four full time ordained staff with anticipated 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. The quarterly Assessments and therefore the principal Circuit income were not changed during the reporting period.

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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 2025 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2019 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:

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 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 2024 until August 2025:

Barnton, Castle, Comberbach, Davenham, Hartford, Little Budworth, Lostock Green Pickmere, Sandiway, Shurlach, St Andrews, Trinity, Weaver, Weaverham

Docusign Envelope ID: D21B34F4-7C47-4750-8A23-1868A4CA21A2

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:

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 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.

The 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: D21B34F4-7C47-4750-8A23-1868A4CA21A2

Mid Cheshire Methodist Circuit

Circuit No 1135031

Statement of Financial Activities (SOFA) for the year ended 31 August 2025

	Notes to		Circuit Model	Designated
	the	General Fund	Trust	Funds	Restricted	Endowment	Total
	accounts	(Unrestricted)	(Unrestricted)	(unrestricted)	Funds	Funds	2024-25
		£	£	£	£	£	£
Income
1 Donations and legacies	4	4,526	-	-	-	-	4,526
2 Income from monetary investments	7	2,206	12,073	-	142	-	14,421
3 Income from investment properties		-	-	-	-	-	-
4 Assessments on Churches		209,974	-	-	-	-	209,974
5 Capital Receipts		-	-	-	-	-	-
6 Grants received		5,000	-	-	-	-	5,000
7 Other charitable income	6	8,298	-	-	-	-	8,298
8Total income		230,004	12,073	-	142	-	242,219
Expenditure
9 Grants and donations		10,185	-	-	-	-	10,185
10 Salaries and associated costs		166,993	-	-	-	-	166,993
11 Property maintenance		7,921	-	-	-	-	7,921
12 Connexional assessment & model trust levy		-	-	-	-	-	-
13 District Assessment & Levy		54,204	-	-	-	-	54,204
14 Depreciation		948	-	-	-	-	948
15 Office expenses		33,658	1,064	-	-	-	34,722
16 Other outgoings		11,403	15,036	-	142	-	26,581
17Total charitable expenditure		285,312	16,100	-	142	-	301,554
18 Gains/(losses) on monetary investments		-	9	-	10	-	19
19 Gains/(losses) on investment properties		-	-	-	-	-	-
20Net income/(expenditure)		(55,308)	(4,018)	-	10	-	(59,316)
21 Transfers between funds		70,000	(70,000)	-	-	-	-
22 Other gains/(losses)		-	-	-	-	-
23Net movement in funds		14,692	(74,018)	-	10	-	(59,316)
24 Total funds brought forward		1,646,862	327,206	-	5,920	-	1,979,988
25 Total funds carried forward		1,661,554	253,188	-	5,930	-	1,920,672

Docusign Envelope ID: D21B34F4-7C47-4750-8A23-1868A4CA21A2

Mid Cheshire Methodist Circuit

Circuit No 1135031

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	4	1,366	-	-	-	-	1,366
2 Income from monetary investments	7	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	6	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: D21B34F4-7C47-4750-8A23-1868A4CA21A2

Circuit No

Mid Cheshire Methodist Circuit

Balance Sheet as at 31 August 2025

		General Fund	Circuit Model	Designated	Restricted	Endowment	Totals	Totals
		(Unrestricted)	Trusts	Funds	Funds	Funds	2024/25	2023/24
	Notes to the		(Unrestricted)	(Unrestricted)
	Accounts	£	£	£	£	£	£	£
Fixed Assets
Circuit Manses & Equipment	11	958,619					958,619	951,445
Investmentproperties	11	696,239					696,239	696,239
Investments							-
*Total fixed assets*		1,654,858	-	-	-	-	1,654,858	1,647,684
Current Assets
Debtors	12	3,151					3,151	2,818
Loans bythe Circuit							-	-
Investments with TMCP	12		252,695		5,930		258,625	332,633
Central Finance Board Deposits	12	39,240	493				39,733	44,604
Cash at Bank and in hand	12	8,561					8,561	2,147
*Total current assets*		50,952	253,188	-	5,930	-	310,070	382,202
Current liabilities
Creditors (due in under 1 year)	13	44,256					44,256	49,898
Grantspayable							-	-
*Total current liabilities*		44,256	-	-	-	-	44,256	49,898
*Net current assets/liabilities*		6,696	253,188	-	5,930	-	265,814	332,304

*Total assets less current liabilities*		1,661,554	253,188	-	5,930	-	1,920,672	1,979,988

Long term liabilities
(due after more than oneyear)
Grantspayable							-	-
Loans to the Circuit							-	-
							-	-
*Net assets*		1,661,554	253,188	-	5,930	-	1,920,672	1,979,988
Funds of the Circuit
General Fund(Unrestricted)		1,661,554					1,661,554	1,646,862
Circuit Model Trust Fund (Unrestricted)			253,188				253,188	327,206
Designated Funds (Unrestricted)				-			-	-
*Total Unrestricted Funds*							1,914,742	1,974,068
Restricted Funds					5,930		5,930	5,920
Endowment Funds						-	-	-
*Total Funds*		1,661,554	253,188	-	5,930	-	1,920,672	1,979,988

Signed

Circuit Treasurer

Docusign Envelope ID: D21B34F4-7C47-4750-8A23-1868A4CA21A2

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 2019 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. The accruals basis has been used and trustees present accounts that 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.

The other fixed assets are shown at costs and depreciated at the following annual rates in order to write off each asset over its estimated useful life. Other fixed asset - 5 years Straight Line

Investment Properties

Investment properties are included at fair value. Gains are recognised in the income statement.

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: D21B34F4-7C47-4750-8A23-1868A4CA21A2

4. Donations and legacies	Mid Cheshire Methodist
Donations Legacies	4,526 - - 4,526 1,366 - - - - -
Total 5. Charitable activities - other	4,526 - - 4,526 1,366 Unrestricted Circuit Model Trust Fund Restricted 2025 Total 2024 Total £000 £000 £000 £000 £000
Sale of Land	- - - - -
Total 6. Other trading activities	- - - - - Unrestricted Circuit Model Trust Fund Restricted 2025 Total 2024 Total £000 £000 £000 £000 £000
Other income Grants received	8,298 - - 8,298 62,000 - - - - -
Total 7. Investment income	8,298 - - 8,298 62,000 Unrestricted Circuit Model Trust Fund Restricted 2025 Total 2024 Total £000 £000 £000 £000 £000
Central Finance Board TMCP Other	2,206 - - 2,206 1,411 - 12,083 142 12,225 16,612 - - - - -
Total	2,206 12,083 142 14,431 18,023

Docusign Envelope ID: D21B34F4-7C47-4750-8A23-1868A4CA21A2

8. Payment to Trustees

Mid Cheshire Methodist	Circuit
This year	Last year
£	£

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

925 841

10. Paid employees Staff Costs paid during the year were: Gross wages, salaries and benefits in kind

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:	126,022
	16,049
	24,921
	166,992
	5

Docusign Envelope ID: D21B34F4-7C47-4750-8A23-1868A4CA21A2

Mid Cheshire Methodist Circuit

11 Tangible Fixed Assets and Investment Properties

4 manses (4 - 2024), located in Lostock Gralam, Northwhich, Winsford and Cuddington. Other fixed assets consist on a van. Investment property is the Northwich Methodist Outreach Centre located in Northwich.

		4 manses (4 - 2024), located in Lostock Gralam, Northwhich, Winsford and Cuddington. Other fixed assets consist on a van. Investment property is the Northwich Methodist Outreach Centre located in Northwich.	4 manses (4 - 2024), located in Lostock Gralam, Northwhich, Winsford and Cuddington. Other fixed assets consist on a van. Investment property is the Northwich Methodist Outreach Centre located in Northwich.	4 manses (4 - 2024), located in Lostock Gralam, Northwhich, Winsford and Cuddington. Other fixed assets consist on a van. Investment property is the Northwich Methodist Outreach Centre located in Northwich.	4 manses (4 - 2024), located in Lostock Gralam, Northwhich, Winsford and Cuddington. Other fixed assets consist on a van. Investment property is the Northwich Methodist Outreach Centre located in Northwich.	4 manses (4 - 2024), located in Lostock Gralam, Northwhich, Winsford and Cuddington. Other fixed assets consist on a van. Investment property is the Northwich Methodist Outreach Centre located in Northwich.	4 manses (4 - 2024), located in Lostock Gralam, Northwhich, Winsford and Cuddington. Other fixed assets consist on a van. Investment property is the Northwich Methodist Outreach Centre located in Northwich.	4 manses (4 - 2024), located in Lostock Gralam, Northwhich, Winsford and Cuddington. Other fixed assets consist on a van. Investment property is the Northwich Methodist Outreach Centre located in Northwich.	4 manses (4 - 2024), located in Lostock Gralam, Northwhich, Winsford and Cuddington. Other fixed assets consist on a van. Investment property is the Northwich Methodist Outreach Centre located in Northwich.
Cost or valuation
	Investment Properties £	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	696,239			951,445		-			1,647,684
Additions						8,122			8,122
Revaluations(+/-)									-
Disposals(-)									-
Transfers *(+/-)									-
Balance carried forward	696,239	-	-	951,445	-	8,122	-	-	1,655,806
*Basis* Rate Accumulated depreciation	SL 5
Balance brought forward
Depreciation charge foryear(-)						948			948
Revaluations(+/-)
Disposals(-)
Transfers*(+/-)
Balance carried forward						948			948
Net book value
Brought forward	696,239	-	-	951,445	-	-	-	-	1,647,684
Carried forward	696,239	-	-	951,445	-	7,174	-	-	1,654,858
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.

** 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: D21B34F4-7C47-4750-8A23-1868A4CA21A2

Mid Cheshire Methodist Circuit

12. Analysis of current assets

Debtors and prepayments Pre paid assessments Accrued income Other debtors Total debtors and prepayments Current investments

Investments with TMCP

This year £ 3,151 3,151	Last year £


3,151	2,818
3,151	2,818

258,625 332,633

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

8,561		2,147
39,733		44,604
-		-

48,294		46,751

13. Analysis of current liabilities and long term creditors

Trade Creditors Other Creditors Total Current Liabilities


44,256		49,898
44,256		49,898

14. Capital Commitments and Contingent Liabilities

At the 31 August 2025 the Circuit has no capital commitments.

No Contingent liabilities were identified at 31 August 2025.

Docusign Envelope ID: D21B34F4-7C47-4750-8A23-1868A4CA21A2

Name of Circuit: Mid Cheshire Methodist Circuit

No: 1135031

Declarations and Scrutiny

I confirm that these accruals-based accounts for the year to 31 August 2025 have been prepared from the records of the Circuit and that they include all funds under the control of the Circuit meeting.

| MidvaclSigned by: Wesley Muman Signature of treasurer ……………………………………………………… Date 25th March 2026 FB6151C0BE77450...

Michael Wesley Newman

Name and address of treasurer ………………………………………………………………………….

5 Cherry Tree Avenue, Barnton, Northwich, Cheshire CW8 4LX …………………………………………………………………………………. Post Code………………

Presentation to the Circuit meeting

I confirm that the annual report and accounts for the year ended 31 August 2025 have been

presented to the Circuit meeting held on 12th March 2026

Signature of the Chair of the meeting …………………………………………………………………… 0A1DDDE094EA438... Rev. Janet Aspey Name of the Chair of the meeting …………………………………………… Date 25th March 2026

Docusign Envelope ID: D21B34F4-7C47-4750-8A23-1868A4CA21A2

Independent Examiner’s Report to the Trustees of the Mid Cheshire Methodist Circuit

Charity Number 1135031

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the Mid Cheshire Methodist Circuit for the year ended 31 August 2025. 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:

the accounting 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 concerning 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 fair’ view, which is not a matter considered as part of an independent examination.

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 FCA

Relevant professional qualification of independent examiner ………………………………………

Name of firm (where appropriate) Murray Smith LLP Address Darland House, 44 Winnington Hill,

Date 25th March 2026

Docusign Envelope ID: D21B34F4-7C47-4750-8A23-1868A4CA21A2

THE METHODIST CHURCH

Appendix A

MEMBERS OF THE CIRCUIT LEADERSHIP TEAM – 31[ST] AUGUST 2025

Rev Janet Aspey Superintendent Minister Rev Allen Moyo Presbyter Mrs Shirley Hassall Deacon Mr Tim Coleman Deacon Mrs Kathryn Craig Lay Pastor Mr Mike Newman Circuit Treasurer Mrs Pamela Wells Circuit Stewards

2025-08-31-accounts

THE METHODIST CHURCH

REPORT AND ACCOUNTS

(ACCRUALS BASIS)

for the year ended 31 August 2025

FOR THE YEAR ENDED 31 AUGUST 2025

Introduction

Aims and organisation

Review of the year

Income Trends

Expenditure trends

Fund balances

Plans for 2025/2026

Mid Cheshire Methodist Circuit

Trustee’s Annual Report on Finance and Governance

Basis of preparation and legal framework

Mid Cheshire Methodist Circuit

Aims and organisation

Public Benefit

Structure, Governance and Management

Trustee Training

Related Parties

Mid Cheshire Methodist Circuit

Risk Management

Safeguarding

Reserves Policy

Statement of Financial Activities (SOFA) for the year ended 31 August 2025

Statement of Financial Activities (SOFA) for the year ended 31 August 2024

Mid Cheshire Methodist Circuit

Balance Sheet as at 31 August 2025

Signed

Notes to the Accounts

1 Basis of accounting

2 Funds

3 Accounting policies

Basis

Income Recognition

Resources Expended

Grants

VAT

Tangible fixed assets for use by the Circuit

Investment Properties

Investments

Debtors and Prepayments

Creditors

8. Payment to Trustees

Mid Cheshire Methodist Circuit

12. Analysis of current assets

Analysis of cash at bank

Total Cash and Bank

13. Analysis of current liabilities and long term creditors

14. Capital Commitments and Contingent Liabilities

Declarations and Scrutiny

Presentation to the Circuit meeting

Independent Examiner’s Report to the Trustees of the Mid Cheshire Methodist Circuit

Charity Number 1135031

Responsibilities and basis of report

Independent Examiner’s Statement

THE METHODIST CHURCH

Appendix A