Docusign Envelope ID". 8A073EFF-72EfAB2F-8DD7-D39EOBDC9317 THE METHODIST CHURCH- MANCHESTER CIRCUIT ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 AUGUST 2024 Registered Charity No. 1135067 Docusign Envelope ID". 8A073EFF-72EfAB2F-80D7-D39EOBDC9317 T(IUSTEES' ANNUAL REPOIIT ANCI THE HP4ANCIAL8TATEIENT8. CONTENTS FOR THE YEAR ENDED AUGU8T 312024 INDEX Charity information Trust88s' r8POrt Auditor's report 10-11 Statement of finan￿31 actNiti8S 12 Balanc8 sheet 13 statement ol cash flows 14 Notes lo the fin8￿1￿1 518tem8nts 15-27 Docusign Envelope ID". 8A073EFF-72EfAB2F-80D7-D39EOBDC9317 CHAiIITr INFORiAATIOtr4 FOR THE YEAR ENDEO ALIGU8T 312tr24 TRUSTEES Name Mary Suzan Yvonne Papa Graham Janet Appointsd by United Didsbury Crurnpsall MCCISeu8tary Manley Park MCC Withington MCC Moston MCC 4Jarniak A11en Anderson Boyd And0h-K￿EkU Ascroft Bailey Bailey Blackrn(xe Bukuru Carrdl Colllns Cox-DarlirvJ Curos Dada HO￿ MCC Circuit Steward Sandra Jackne Moston MCC Sharif M8thcxlist Centre MCC Edge Lane with Clayton MCC Long Svsafeguarding Ex orric Paula Jo Adrtan Sam from 1109125 Manley Parft MCC Edg8 Lan8 & Clay)Th MCC Circuit Sieward United Didsbury MCC Circuit Steward Dr￿$den MCC Circuit S18ward Ch￿$ Dawis Da¥Ms Daphne Angela And￿W Chrfs Helen Fiona Rob Teren Christine Andrew Nlcholas Janel Catharlne Robert Jenny John Russell Eva Margaret Nlck Dawsc Dooe Edwards Evans FiekJlThJ Futton Fullen Grant Grime to 28.11.2023 to 31.08.2024 Edge Lane with cla￿ MCC Withington MCC Levenshulmè MCC Crumpsall MCC Whalloy Rang• MCC Long St MCC Uni18d Didsbury MCC Levenshulme MCC ex officio Hallett Hignett Hughes Johnson Jones Kinsey Kirby Man m(￿riS Edge Lane wth C￿￿0￿ MCC ex officio Levenshulrne MCC Manley Park MCC c(￿pted 85 Dislricl MWIB prnsident Manley ParlK MCC Withington MCCILP $￿etary Hope MCC Whalley Range MCC United Didsbury MCC rrom 1.09.2023 Abigail $￿Via David Parr Pennycojke Po Docusign Envelope ID". 8A073EFF-72EfAB2F-80D7-D39EOBDC9317 CHAiIITr INFORiAAT1014 FOR THE YEAR ENDED ALIGLisf 312tr24 TRUSTEES Icontlnuedl Nzme Angela Sharon Audrey John Jul Appointed by Circuit Steward Ex orricio Ralph Read Redshaw Roberts Rowbotham Rowe Chorfton MCC Circuit St8ward to 01.04.2024 Idiedl Hope MCC Chortlon MCC Ir(ffi 01.09.2023 Sue Row Ex officio Joy lan Ru￿( Ex Officio 10 31.08.2024 Rutherford Ex Offi￿0 Barbara Pamela John Schofield Sewart Whalley Range MCC Long St MCC Withington MCC Long St MCC Moston MCC Andrew Im Hilary Peter Heather Srnall Srnfth Stewar Finance Group Withington MCC Ex Officio Circuit StewardlDroyslden MCC St.P81e¢s Church Ken Uz Stokes stuart to 31.08.2025 Alison Elva Bernard Jenny Carollne Thomlinsc from 01.09.2023 Edge Lane with MCC Circuit Steward Treves Brown Went Wickens Wilhington MCC Ex Officio to 31.08.25 Beverley stephen Janet Willianys Whallay Rangè MCC DroW$den MCC HO￿ MCC Williams YaThycKd MCC- Mtthodlst Church Councll Docusign Envelope ID". 8A073EFF-72EfAB2F-80D7-D39EOBDC9317 CHAiIITr INFORiAAT1014 FOR THE YEAR ENDED ALIGLisf 312tr24 CIRCUIT COUNCIL and Circuit Stewards Name Revd Dr C Wickens Revd Dr J Cox-Dading Daphne Dawson Christine Davis Bernard Treves Brown Yvonne Anderson Boyd Sandra Bailey Sam Dada Andrew Edwards Eva Manley John Roberts Revd Sharon Read Paula Collins Catharine Hughes Revd Joy Rulton Appointmentlce5sation To 31108125 Frotn 119125 Position Superintendent Minister superin¢e[￿enl Minister Chair and Senior Circuit Steward Secretary T￿aSU￿r To 31108124 From 1109123 To 31108124 From 1109124 Died 1104124 To 3110812S Superintend8ncy T8am Staff Represenlalive Stsff Represenlalive Staff Represenlalive From 1109123 To 31108124 CIRCUIT OFFICE The Weskny Centre Royte Rtsad Hulme Manchester M15 SBP MANAGEMENT ACCOUNTANTS Peter Srnith ￿Count8￿Y Servi Charter8d Accountants 9 Polwan Road ChortiorKurn-Hardy Manchtstèr M219NR AUDITORS Svmw A￿J￿¢0 Llmtted Gosforth Park Avenue Newcastle upan Tyn8 NS12 8EG SOLicifoRS Anthony Collins Solicitors 134 Edmund Street Birmingham B3 2ES BANKERS The Cw*rativt Bank PO Box 250 Delf frk)use Soulhway Skelmersdak WN8 6WT Unity Trusl Bank Pl¢ PO Box 7193 anetsry Road Willenhall WV19DG INVESTMENT MANAGERS Central Finance Board ofthe Meth(xJtsi Chur 9 Bonhill Street London E￿A 4PE REGISTERED CHARITY 1135067 Docusign Envelope ID". 8A073EFF-72EfAB2F-80D7-D39EOBDC9317 TiIUSTE&8' ANNUIii REPCIRT FOR THE YEAR ENDEO AL•Gusf 312tr24 The Trustees present their Annual Report tLKJetherwith the ffinanual staternents fortt* sEar ended 31 August 2024. REPORTING FRAMEWORK The financial statements ¢omply with Ihe Charilies Act 2011. arKJ A¢¢ounbng and Rewrting by Charities". Statement of Recommended Practice applicable to ¢haiit*s weparing their accounts in *￿[¢jan¢e with the Financial Reporting Standard applicable in the UK and RepublSc of Irdand IFRS1021 leffethve l January 20191. ￿ferred lo as the Charfties SORP IFRS 1021 Ise¢ond edition- Odober 20191. OBJECTIVES AND ACTIVITIES charttsble Obl￿tIveS The Circuit 5h8r8s the same charTiabl8 obj8CtN8S 85 th8 r8St of the M8thcMlist Church, wh￿h ar8 S8t out as foll(Ms.' Yhe purposes of th8 Methodist Churth 8r8 and sh811 b8 d88rned to hav8 been SIr￿e th8 data of Unicm th8 8thanc8ment of - lal the Christian falth in accorijance wth Ihe doLlrin81 Standa￿15 8TrJ the discipl￿ ￿ Ihe Methodist Church,. Ibl any charitable purp058 lor the twne ￿1￿9 of any Connexional, ￿Str￿t. C￿11. Ixal or other uganisation of the Methodist Church., Icl any charitable purpos8 for th• tim• boing ol any sociaty ￿ institul¥)n subsidrdry ￿ ancillary to the Methodist Church,. Idl any purposo lor tha ts'm8 bèing ol any charity baiThJ a chaiity subsidiaryor arrillary to thè Methodist Church.. Alm• The Circuit seek8 lo Ilve out the Calling of Ihe Melh)dis1 Church, which is 3urnm8rised thus.. "The calling of the Methodis¢ Church * to respond to the Gospel of Gc*J's love in Christ and to live out its discipleshlp and mlsslon. Inspired by Our Calling. wè aim.. 10 incr*8s* 8Wgr¥nèss ol Godspr•s•ne8 and to cètsbrai• Gods lov• lo hglp p￿pIe lo grow ond le8m 8$ Chrisli8n$ Ihr¢wgh mulual support and Carg 10 bè a go(xl nèwhbourlo peoplg in no￿*￿d to injustice lo make MO￿ followe￿ olJesus Chrisl" A¢tlvltbe$ and Publlc Ben•fft The Circuit encourages and suprKJrts Ihe Chur¢hes within it in the provision of regular public acts of worship open lo rnemb8rs of the Church aniy non-members alike,. the prrjvB1￿ of Sa¢￿ space for prayer and conlemplalion,. the tea¢hing of Chri$li8nity through sernons. CoU￿eS and 5rnall groups., pasloral work, including visiting the sKk and bereaved.. the promotion of Christianity through the 51aging ol event5 and Ser¥￿es. the provision ol youlh clubs. senior citizen5' clubs. rn8n'5 meetings and women's rneeling5 elc. with a Christian ethos., promoting the whole mission of the Church land aiding Social cohesion) through activities for older people, parents and toddlers and other spg¢ifi¢ needs groups,. and supporting other charitl8s in the UK and over58as financially and with prayor. Following the $￿te$s1U1 mergèr of Edgè Lane Methodist Church and Clawon Methodist Chureh to fomi Edge Lanè & Clayton Methodist Church in Crlober 2022, DKJsbury Melhodist Church and East Didsbury MethoLlisl Church Tnerged in Septetnber 2023 to form United Didsbury Methodist Church. In both Cases the entire mwnbership of all churches was retsined. The Diésbury p￿rnISes a￿ to be sold. whlle the managlng trustees Contin￿ to explore orthns forthe srte at Cla￿On. The aims, objedives anij adwrfties of the Charity a￿ ￿vieWed annually. and achievements asse$5ed. Whèn reviewing the aims and objectives of the chanty and In planning lutu￿ athV￿es. the Tru$lees have ctymplied with Ihe duty in Section 17 of the Charities Act 2011 to have due regard to publ￿ ￿efft guida￿ putIL8h￿ by the Charity C(￿mIsSIon. Contrlbullon of Volunteer8 The Circuit is heavily depend8nt up￿. and 8Xtremety grat8ful lor, ihe rA)ntributK)n of volunteer8 a8 It 588ks to carry out its objectives. With the exc8Ption of ordaineij members and the lay siaff repr8sentativ8, all th8 Other mern￿r5 of th8 Circuit Council are unpaid volunteers, and the vasl rnajotty of the Chaiity trustee5 are also voluntee￿. Docusign Envelope ID". 8A073EFF-72EfAB2F-80D7-D39EOBDC9317 TiIUSTE&8' ANNUIii REPCIRT FOR THE YEAR ENDEOALIGusf 312tr24 ACHIEVEMENT AND PERFORMANCE Manchester CircuiL The Methc*Jist Church: Achievements and Perforrnance. 2023 - 2024 The work of the Manchester Qrcuit 15 shaped by the Calling and Prioriiies of the Methodist Church, and therefore it is appropriate lo use these Pnorities lo shape this review of our aCtI￿tieS overthe Connexional Far 2023- 2024. Our Calling and Priorities a￿ set out as lo4lows". "The Calling of the Methodist Church is to respond to the G(6pd of se5. whibt continuing to Secure and tnaintain the Circuit's financial viability. It Seeks to Set a ba￿r￿￿ revenue iKJdget. in order that Ihe ongoing notmal costs of rninistry. tD155v)n and tDanagetDent are rnet from investrnent irKOtne. granls atyj d￿atiOnS. and Circuit As5es5tnenL In previou5 years, a programme of sale5 of Surplus properties allowed the developrnent of a mediurn-terTn plan which 50ughl to identty future requirements of managefflent and ministry and to use part of the sale proceeds in SUp￿rting Ihose reqU1￿MentS and devekjping more innovatDie schemes of mission and ministry- This thinking ¢onlinues to be a ¢entral part of the Circuit's ￿anning. Docusign Envelope ID". 8A073EFF-72EfAB2F-80D7-D39EOBDC9317 TiIUSTE&8' ANNUIii REPCIRT FOR THE YEAR ENDEOALIGusf 312tr24 Unrestricted Funds In order to meet its ongoing finan￿81 obligations- i1￿￿Jing the payvnent of stipends and of District and Connexion81 a5sesstnents quarterly in advance and to ffleet unforeseen circ*Jm5tsnces. the Circuit need5 to maintsin SuffI￿ent free reseNe5. These reserves would enal￿e the Circutt to rnaintain its rni55K)n and rninistry in the short le￿￿ rf, for whatever reason, third party grant5 We￿ to be wfthdrawn or Sndlvidual Churches encwnter diffi¢ulb"es in payng their assessments. Free reserves are defined as unrestricted reserves less Ihe investrnent in t8￿)ib￿ fixed assèts. loans lo k)¢al churches. deslgnated funds. and grant Commitments. On the recomMeNJa￿.0n of &"r¢uit C(wThtyl. the Circurt Meeting has detemined that f￿e reserves should be equivalent to bets¥een 3 and 6 months d nomial operats.ng costs,. this would equate to beh¥een £135,(K)O and £270,000. As al 31 August 2024. the level of free ￿erVeS Stood at c£4.659k. Ihere vs a commitment to use c£125k to balance 24125 budget. The￿ Is the wtenlial to need a further £125k over the follo￿ng two years. assuming that assessments levels are able to incr8ase. In addition, £1.7m has b88n d8signaled after th8 y88r end for University ChapLgincy. Takn'n9 all these f8Ctor8 into account would leav8 free reseNes at c£2,584k. The Circuit Is curr8nlly expkjring optKJns for the us8 of th8 form8r church site 8t Clayton which r8m8ins unsold. The Circuit 15 looking al how the prLKeed5 of sale from current as5el inveslrnents lof wh￿h c£1.7m will not be realised until 2026 or later) can be best be invested in building the Kingdom and thereby respond to the pressure to firKI r8sources 10 5UPPOrt new initiatives for church planting and supwrt areas Lrf rni5sion. The reserves policy wlll remain under reviv*. Golng Con¢•m The Trustees havè rèviowod the circumslartas ol the Circurt and consHYer th￿ a¢Jequate rèsources continuo lo bè available to fund its activities lor th8 lo￿seeable flrture. The Trustees are therefore of th& view that the charity is a going concem. CURRENT NEEDS AND FUTURE PLANS The Cir¢uit continues to develop its forward planniry and to 8ssess its fvIU￿ fundin9 rwds. Within the Context of the ¢alling of the Methodist Churth la¥ 8et OLrt above) thg QrrJJit Io.. support and aneour8￿ èach loeal eongre9ation in misshM and ministy. provid8 appropriate 5UPPOrt lo Iccal church8s in s￿l￿tary amas sueh as sa18guardin9, EDI and GDPR throu9h the appointment ol qualrfieé officers. mainly volunteers buikl on the proc8ss ol the Circuit review and its cwJtrth)8s. Th8 Circuit ts moviwJ lOMa￿ on the basis of a sirat8gy developed In response to the visK)n and recL¥nmeThJations emerging from that prctess. strengthen the training cutture within the CircuiL erKouraging lay ￿8¢her$ and worship leaders in their devdoprnent, supporting probationers and facilrtating the develotmenl of St￿Yent Ministers and presbyters in training., review and actiV81y manage the Circuit's inveslrn¢nt$ in finorK¥al and yopgrty r¢sour¢g¥, seeking to $?1gclivdy rglgase resourc85 for rni8sion, ministry and oulreach., work through the M8thodist Church stationing wrtsdur8s io Sewre Ihg apwntrn8nl of r*w mini%18rial staff as required. At th8 end of thi5 Connexion81 ￿ar two presbyleral app(Nntrnent5 corne lo an end. with th8 proposad appointFn8nt of 8 probationer minister for three of Ihe churche5 and a lay pastor for the other apwinknenL work ecum8nically, esp8cialty in supporting 8ThJ dev81oping 8Stabli5hed aThl new Ll￿al EcurnenKal Partnership5 and with particular focLts On the Anglican-melhthjist Covenant. Explorè options forthè use of the fom7￿ church srte at CLayton. Following on frcxm the r(￿ ¢dlapse and fl(#x1ing in January 2021 at Trinty Church Ancoats. woth is ongoing to enable the refurbished building lo be used for new mission in this rapkyly expanding of Man¢hester. We WOU￿ hope to have a joint mission proie¢t alongside other churches in the aw and the kKal ¢(Mmmunrty. After the y8ar end the Circuit disposed of a manse and F4Jrchased a￿ther cTh. Docusign Envelope ID". 8A073EFF-72EfAB2F-80D7-D39EOBDC9317 TiIUSTE&8' ANNUIii REPCIRT FOR THE YEAR ENDEO ALIGLK8T 312tr24 STRUCTURE GOVERNANCE AND MANAGEMENT The Manchester Circuit part of the meth(MI￿t Church of Great Biitain and ￿ registered as 8 charity wrth number 1135067. Connected charities The Churche5 forrning the Qr¢uit are th￿se￿&S charilies and. as they are reskY)nsible f¢K th&r ￿￿rn finarrial affaits. they a￿ not reported in these statements. The Circuit is also assoualed bwth Nexus CCS. a separately registered chanty. Apptsintment of Trustee$ All ministe￿. presbyterial and diawnal. staiKJned in Ihe Circuit by the c￿ferer￿ or who a￿ residiro for the purposes of the Stations of thè Methodist Church In the Cir¢urt and who a￿ in the ¥tive work (that is not rètired), are ex-offrio member8 of thè Circuit bAeeling Ilhe Trustee Bodyl. Other ministers who re$Kle in the Circurt in a(wdance with the standing orders of the Church lincluding those who are reli￿) may ¢h(x)$e to be members of the Circuit meeting. and rfthey have done $0 they are shown in the list of truste85 as eX-Off￿0. The following are ex Offic￿ members of the Circurt Meeting.. Clrcuit Stewards appointed by the Circuit Meeting Circuit Meeting Secretary appointed by the Circuit Meeting Representatives to Oislrict Synod appointed by the Circuit Meeling Local Preachers S£cr818ry appointed by Ihe LLKal Preachws. Meeting Eac* Church is ￿pr•S￿ntS￿ by a Church Steward. th• Church Tr•asur8r and r•pr￿ntallY￿ appthntod by tho Chureh Council In relatSon to thè number ol Chureh membets lone reKY•sontalNe lor every 50 mernbetsl. The Circuit Meeting has the power to Codopt other members and has cMpl8d those membets of the Council who are not othemise members of the Circuit Meeling. som8 ol the lay workers in Ihe Circuit and a ￿presenta￿"ve of the Finance Group. As al 31 August 2024 lexdu(Jing Ihase W￿)Se leftn of offKe eThJed C￿ Ihat dayl Ihere were 60 m8mbers ol the Circuit Meeting 12023.. 631. Tru$¢eo ￿¢ruItment, Indu¢tlon and ¢rolnSn9 A5 Outlined above, the appoinlrnenl of the rnajorily of th& rnernbe￿ of the Circuit Meeting ￿ outside the o)ntrol of th8 Meeting. In appointing the Council and other offKers. Ihe Meeting has regard to th8 balance of skills and gifts that are needed lo further th8 work of th8 Church. New m8mbers of lh8 C￿￿nCil are inducted by th8 C(yJncil wth the support ol the Superinlendency team. Organl8atlon The Circuil Meeting meet5 four limes 8 ￿ar. Thts Circuil c￿n￿l. apwnled by Ihe Circuit Meeting. is re5POn5ible for acting on baho11 of th8 Circuit Mtèling ai oth$r limès. Thè Council mèsis at ￿8$1 six timas par y88r. The Circuit Meeting retains rèsponsibility for setting Ihe rni5SK)n prioritie5 of ihe Circuit. the overall slralegy lo delNer those prioiities. the Invitat￿)￿ of min151ers, the oversight ol Ictal churches. the admission ol people lo the Off￿ of Local P￿Ckner. and de¢ish)n$ on formal eX￿oratIonS ol Calls lo minlslry and candidates for the ordaSned mlnistry. The C¢xJncil 1$ 8s$i8¢ed in the tssk of financial ¢)versigh¢ by the Circuil Fin8n¢e Group. The Methc￿1St Church appoints a mIn￿le[ to be the SuperinleThJenl Mini$ler of the Circuil, whose duties a￿ Sel out in the Stsnding Order5 of the Church. Th8 Circuit h85 e51at4ish8d a Superintendency Team to assist the Supenn18ndent Minister and lo provid8 leadership and cohesion wrthin the Circurt. Pay and R•mun•ration Stipends and allowance5 for presbyler5 and deacon5 Icollectwely tnlni5te￿j are set annually bythe Methodist Conference, and the Circuit is respDn51ble for meets'ng thosè cosis lor all ministers appDinied by the Conference to the Circuit. Fuller disclosure is ntained in Note 26 to the ac£wnts. Docusign Envelope ID". 8A073EFF-72EfAB2F-80D7-D39EOBDC9317 TiIUSTE&8' ANNUIii REPCIRT FOR THE YEAR ENDEOALIGU8T 312tr24 TRUSTEES. RESPONSIBILfflES IN RELATION TO THE FINANCIAL STATEMEPffS The Trustees are responsible for preparing the Trustees. Report and Ihe finan(xal 5taterneTrt5 in al￿OrdanCe with appliable law and United Kingdom Accounting Standards (United KlTrgd￿ Generally Accewed Accounting Practice). The law appllcable to charities in England and Wales ￿QuI￿ the trustees tts finan¢o1 stateTnents for each financlal year which give a true and fair of the state of aifaws tsl the d￿rty and of the incoming resourtes and appli¢ats"on of ￿$Our￿ of the Charity for that year. In preparing these finarKial statements. Ihe twstees are required lry. sele¢t suilable ac¢ounling pdKies and then apply them ¢or6i$tenty. observ8 th8 rn8thods and prinriples in th8 Chariti8s SORP; make judg8rnenls and 8Stirnates that ar8 r&aSonab￿ and prudenL stat8 whether appI￿able accountiThJ standards have b88n fcAIow8d, subj8Ct to any material d8partur8s disc1058d and 8xplained in the financial st8tements,' and pr8par8 the financial statements on Ihe g(xng ccrfKern basis unless rt ts inappropriate to pr8sum8 that the charity will continue in operation. Thè Trustees are rèsponsible for keeping SUrr￿eTht aceiyJnting retords Ihèt disebse with reasonat￿t aeeurdey 8t any time the rinancial position ol thè charity and enable Ihem to ensure that the financial slalements comply with the Charities Act 2011. the Charity IA¢counts and Raportsl Regulabons 2008 and thè pThi%￿n$ ol the trusi dee(l. They arè also rèsponsible for safeguarding the assets ol the charity and hence lor laknng reas(x)able Ste￿ for the preventi￿ and deteclL)n of fraud ané othèr irregularities. ON BEHALF OF CIRCUIT MEETING 5eACB71tQ2FE4F8 REV CATHARINE HUGHES- MINISTER 13 Augusl 2026 Docusign Envelope ID". 8A073EFF-72EfAB2F-80D7-D39EOBDC9317 TO THE lilEiiBERS OF CIRCUITMEÈTING OFTrE IEfHODMCHURCH. MANCHESTER CIRCUIT FOR THE YEAR ENDEO 31 AUGU8T2024 Oplnlon We have audited the financial statements of The Methodist Church MatKhester Circu(t (the 'chaWI for the year ended 31 August 2024 wh￿h comprise the statement of financial actNities. balan￿ sheet. the slalemenl of cash flows and the notes to the financial statements, including a SUTnrnary of significant accounting pdIC￿5. The financial reporting framework that has been ap￿led in their preparation is applicable law and United Kingdom Acc(MJllting Standard5, including Financial Reporting Standard 102 The Financial Reporting Standar(l aPpI￿able in the UK and Republ￿ of IApland (United Kingdotn Generally AC￿pIed A¢counting Practi￿1. In our opin￿n, the financial statements." give a true and fair view of the slate of the charrtrfs afiairs as al 31 Au9u$I 2024 and of rt$ incoming resources and application of r8sourc8s. for th8 J8ar Ih8n end8d., have been properly prepared in accordatKe with United KirvJdL¥n Generally Accepted AcC￿ntIng Practicè". and have been prepared in ac¢ordan¢e with the Chariw Ara 2011. Basls for oplnlon W6 conducled our audit in accordarte wilh Inlemaii(Mwl Stsn¢Jards ￿ Audit¥￿ IUKI IISAS IUKII and applicable law. Our r8sponsibili118s Under those standards are further described in Ihe Al￿1(01$ Trsw$ibiIit￿S for Ihe audit ol the fin8n¢i81 $18t8ments section of our report. We are independent of the charily In accordance with the ethical reqU1￿MentS that are relevant to our audit of the financial statements in the UK. Induding the FRC'S Eth￿￿1 Slandard. and we have fuffilbd our other eth￿81 responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide 8 basis f(Y our opinK)n. Concluslons rolatlng to going eoncom In 8uditing th8 financial statements. w8 havo ￿4uded that Ihe twstees. use of the 90in9 concem basis of a￿Ounting in the praparation of the fina￿181 statem8nts is appropriate. Based on the work we hav8 perfonned. we have not idenlffied any material U￿ertainti8s r818ting to 8vent5 or conditions that, individually or coll8cIN81y. may cast signifKant doubl on the charills abilty to ¢ontinue a5 a g￿n9 concem for a p8ri0d of at 188St twelve months IrcKn when the financial slalaments are aulhorised lor issue. Our rèsponsibilitYdS 8nd th8 f•sponsits'liti•s of th• trusl8•s wilh tyspact to goiNJ eoneam ar8 dèstr1￿ in tha ralèvanl sactions of Ihls rewrt. Other Informatlon The other Informallon COM￿Se$ the Infomialk)n In the annual retth other than the financial statements and our audttorfs report Ihereon. The trustees are responsiNe for the other Inlormation contained wilhin the annual report. Our opinion on the rin8ncial statements does not cover the other Inforn)81￿1n and we do not express any fomi of 8ssurance conclusion thereon. Our responslbilily is to read the other informatKJn and. in (loin9 $0. cor￿lder whether the clher infornation is rnaterially in¢onsistgnl with the financial $t8ternents or our kTho￿edge o￿ained in the cwrse of the audil. or otherwise appe8rs to be materially misstated. If we iiyenlfy $u¢h rnaterial inconsislencie5 or apparent malenal mBslalemenls. we are requi￿ lo ¢Jelemiine whether this gives rise lo a rnalerial misslalem8nl in the financial Slate￿￿nts Iherns8￿eS. 11. ba58d on the work we have perfomed. we conclud8 that there is a material rni5Sta18rn¢nt of IhB thr inlomalion. we are required lo r8POrt thal fact. We have nothing lo r8Wt In thls r8g8rd. Matters on whlch w• are requlred to report by exceptlon We have nothing to report in respect of Ihe following mallers in relation to whKh the Chaiilies lknounts and Reports) Regulations 2008 require5 us lo report to YJU if, in our Opin￿n.. the infonnalion given in the finanoal stalernents ts iiconsistenl in any material res￿ wrth the tru5lees' r8Wrt', or sufficient accounting records have nol been kepl.. or the finaKial statements are not in agreernent wilh the act(yJnting recffils". or we have not received all the infom)al￿n and exrAanats"ons we WU1￿ for our audrt. ReBponslbllltl8s of trustee8 A5 explained more fully in the staternent of tru51ee5' restW5ibilities. the tru5tee5 are re5PDn5ible forthe preparation of the financial 5tatement5 and for being satisfied that they give a true an¢J fair v￿. and for such inlemal control a5 the trustees determine is necessary to enable the preparation of financial 51aletnents Ihat are free frorn tnaterial rnisstaternent. whether due to fraud or error. In preparing the financial 5tatement5. the trustees are re5pon5ible for assessing the charity's ability to continue as a going concem, dlsdoslng. as applicable. matters related to going cortem and usin9 the gtyng cormxm basis of accounting unless the trustees either Intend to Cease operations. or have no realisb"c altemative bul to do so 10 Docusign Envelope ID". 8A073EFF-72EfAB2F-80D7-D39EOBDC9317 TO THE lilEiiBERS OF CIRCUITMEÈTING OFTrE IEfHODMCHURCH. MANCHESTER CIRCUIT FOR THE YEAR ENDEO 31 AUGUST2024 Audltor's responsibilities for the audit of the financial statements We have been appointed a5 auditor under se(Xion 144 of the Char[t￿5 Act 2011 and report in accordance with the Act and relevant regulatlOn5 made or having effect thereunder. Our objective5 are to obtain reasonatAe assuran￿ about whether Ihe financial stalefflents as a whole are free fr(xn material tnisstaletnent. whether due to fraud or etTor. a[￿ to i$5ue an audrtorfs Tekx)rt that includes our opin￿)￿. Reasonable assurance is a high level of assurance but Is noi a guarantee thai an audrt Conducted in ac¢otdarte with ISAS IUKI will afvrfays deted a material mi$5talement when it exi51S. Mi5Stalernent5 arise from fraud or effTQ¥ arKI are conS￿ere￿ maierial if. individually or in the aggregate. they could reasonabty be expected to influence the econom￿ dectsions of users taken on the basLS of these financial stslemenls. Irregular￿lIeS. in¢ludlng fraud, a￿ instances of Th)n-coM￿lance with and wUlat￿n$. We design pr￿du￿ in line wtth our responsibilities. oirtlinod above. to dele¢1 material misstatements In ￿Spect of irregulanties. including fraud. The extent lo which our procedur8s are capabl8 of d818Cting irreguLgriti8s, i￿luding fraud, is d8tailed bdow. C8P8blllty of the audlt In detecting Irregulariti88. including fraud Based on our understanding of the charitable cornpany and the sector in whth it 0￿rat88. we id8ntffi&l that th8 fdlowinG law5 and regulation5 are 5ignrficant lo the entrty. Those law5 and regulations considereij lo have a direct elfect cfi the fina￿81 5tatement5 induding UK fin8￿181 reporting standard5 and Charity Act 2011, Emplw8nt and Pensil￿ legislation. . Those laws and ragulations lor which ￿)n4cmpIOn¢* may ba 1uThJam•n￿I to tha 0￿rating aspacts of the eharity and thtsmfora may have a tnaterlal effecl on the financial slalernenis indvje ccvnpliance ￿1h chaiitsblts objectives. public benefit. fundr8lslng rogulaiions. safeguarding. data proioction and hoatth and safety1og1slaiic￿. These matters were dSscussed arnongst the engagement leam at the ￿aTrnIng stage and Ihe t8am remalneLI alert throughout the audlt. Audit procedures undertaken in response lo the FA)tenlial risks rel8ting to iffe9ularities (which include fraud and non-¢ompliance with laws and regulalionsl cornpr￿ed ot. inquiri8s of rnanagemenl and the Truslees as to whether the entity complies with such laws and r8gulation$.' enquiries wlh the same con¢eming any actual or potential liligalion or ¢laim$,' inspection of relevant legal correspondence and legal costs i￿urred., review of Twslee rneelin9 minules,. testing the appropriateness of journal entries., and the p8rfomance of analytical review lo id8nlfy unexp8Ct8d mov8m8nls in aCc￿nI baLqrK8s which may be indicative of fraud. No Instances of rnated81 non