Dorking & Horsham Circuit TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST2024 Introduction Welcome to the Annual Trustees, Report for the Dorking & Horsham Methodist Circuit. We are part of the Methodist Church of Great Britain and as such our main aim is to share the Christian Faith in our specific communities seeking to bring people into a vital and living relationship with God in Jesus Christ. What follows seeks to show how we go about that endeavour in partnership with the Churches that make up the Circuit along with other partners in the villages and towns in which we find ourselves. In all this we seek to be agents of transformation and change, bringing healing and hope into people's lives and the communities we serve. Aims and organtsation Circuit Mission Policy- September 2023 Guided by the Holy Spirit, the Circuit seeks to: encourage, support and challenge the clergy, lay workers and congregations in its care. promote and resource mission in the most appropriate way for each individual mission context. use our available resources wisely, and seek other funding and partnerships to enable lay and ordained to work collaboratively in serving the local community and frontline mission. take up opportunities for working in new and creative ways whenever possible, actively seeking to work in partnerships wherever possible. empower, equip and enable lay and ordained leadership at circuit and local level. More specifically our aims are to.. Establish a more effective communications network between the Churche5 Wlthin the Circuit and the wider community in which the Circuit finds itself. Establish a stronger Circuit identity by regularly worshipping together as a Circuit. To explore with neighbouring Circuits what opportunities for growth might be provided in reshaping Circuit boundaries. Adopt the work of the Dorking Christian Centre as a common project, recognising its position in the heart of our Circuit and its unique model of community support. Seek actively to support it with practical help and our prayers. Encourage the sharing of resources. human, creative, and material more effectively, enabling a wider spread of such resources and encouraging greater Circuit engagement. Use the CLT as a pro-active vehicle of change, seeking constructive engagement with Local Church Leadership Teams. Working with other churches in Dorking in establishing a Fresh Expression of Church in the town. The Circuit Meeting, with the Circuit Leadership Team's guidance, undertakes to achieve these aims, seeking to complete them within the next five years.
Dorking & Horsham Circuit Review of the year Through its ministers, lay employees and church members, the Circuit has provided leadership, pastoral care, Christian teaching a nd worship and administrative support for its constituent churches, projects and the communities with which they are connected. The year under review began with the arrival of the Revd Dan Balsdon taking up his appointment to the Leatherhead & Effingham Methodist Churches and the Cobham United Church. From a staffing perspective the Circuit began exploring ways in which we could support Revd Balsdon in his work, which was 66% in the Circuit and 33% in the District as an Assistant District Chair, by providing Lay Pastoral Support. However, that provision proved very difficult to provide and so we began to explore other options. It became clear that an opportunity was presenting itself to shape a bigger appointment resulting in the creation of a Diaconal appointment to the Dorking Christian Centre and the Cobham United Church which we would enter the 2025 Stationing Round to fill in the autumn of 2025. The other significant development in this year was the decision to explore a possible merger with our neighbouring Circuit, the Redhill & East Grinstead Circuit. Conversations were held between the two Circuit Leadership Teams culminating in a joint Away Day in the Spring of 2024 at which it was agreed we would explore a possible merger in earnest in the coming Connexional Year. The Circuit supports a variety of projects and services for which lay employees have been necessary. The Circuit Leadership Team have been tasked with ensuring that each project continues to support the mission aims of the Circuit and wider Methodist Church. Training and advice is regularly given on Safeguarding. Opportunities offered by the District and Connexional Discipleship & Ministries Learning Network are advertised and taken up where appropriate, in addition to training received from other organisations. The CLT meet regularly to ensure the effective management of the Circuit, as well as praying together as we seek God's guidance for the future. Income trends Circuit Income is primarily drawn from the Assessment paid by the Circuit churches. The Circuit also receives interest on its deposits at the Central Finance Board and at the Trustees for Methodist Church Purposes. Other income mostly relates to payments from the Circuit churches and external sources to support the employment costs of the lay employees for the various mission projects around the Circuit. enditure Trends Stipend expenditure has increased each financial year in line with Conference approved increases. Other employment costs have increased following reviews of their salaries when compared to the Living Wage from time to time. 17.7Yo of the expenditure is the Circuit Contribution to the District and Connexion, of which a significant part is used to fund the work of the wider Methodist Church. Other expenditure includes maintenance and repair of the Circuit Manses with further significant expenditure to be made in 2024- 2025 on the Ryecroft Drive, Horsham manse.
Dorking & Horsham Circuit Fund Balances As at 31st August 2024 the net current assets of the Circuit Unrestricted Funds were £60,762 giving approximately 2.75 months cover for Expenditure from the Unrestricted Funds. Plans for 202412025 We start this new financial year with the Circuit in Stationing and seeking a full time Presbyter acting as Superintendent of the Circuit as our present Superintendent will be 'sitting down, on 31st August 2025. Additionally we will be seeking the appointment of a full time Deacon to assist the Presbyter with pastoral responsibility for Cobham United Church. The Deacon would also have pastoral responsibility for the Dorking Christian Centre, a Circuit owned community centre. During this new year we will continue our discussions with the neighbouring Circuit, the Redhill and East Grinstead Circuit with a view to merging with effect from 1st September 2025. Assessments for the year are set at 4.88% higher than for 202312024 Stipend costs will rise by 6.810A from 1st September 2025 but this is offset by a reduction in the percentage contributed bythe Circuit tothe Methodist Ministers Pension Scheme IMMPSI from 26.9% down to 20%. As we progress through this year we will be formulating plans to carry out an extensive refurbishment of the Ryecroft Drive, Horsham manse before we welcome a new Superintendent into the property in September 2025. Trustee's Annual Report on Finance and Governance Basis of preparation and legal framework The Charit5 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 StandardlFRSSE) 2015 Full Name of Charity: Dorking & Horsham Methodist Circuit Registration Charity Number: 1135069 Date of registration 22. March 2010 Main communication address: 23 Ryecroft Drive, Horsham, West Sussex RH12 2AW The members of the Dorking & Horsham Methodist Circuit meeting are the Charity Trustees, membership being made up of Circuit office holders. ministers and representatives appointed by the local churche5. Full membership is shown as Appendix A to this report.
Dorking & Horsham Circuit Circuit Ministers and officers Active Circuit M inisters Rev Gavin Hancocks Rev Dan Balsdon Deacon Sarah Pitkeathlv Rev David Pitkeathly- Dorking Christian Centre Chaplain pn Circuit Lay Workers Mrs Susan Halliday Mr Nicholas Joyce Mrs Louise Hollands Mrs Janette Masters Ms Vikki Mead Mrs Carol Stoves Mr David Wrighton Circuit Stewards Mr Brian Frogley M rs Carol Stoveslsnrl Mr Philip Reeves Mr Les Prescott Principal Officer: Mr Brian Frogley acted as the principal officer overseeing the day to day financial management and accounting for the Circuit during the year. Independent Examiner.. Mr Tony Canvin. 33 Kingmere, South Terrace, Littlehampton, West Sussex BN17 5LD Investment Bankers- Central Finance Board of the Methodist Church, Trustees for Methodist Church Purposes Aims and organisation Charity objective is to act as a Resource provider within the area from Cobham, Surrey in the north to Partridge Green, West Sussex in the south, 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; bl 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 bei ng of any society or institution subsidiary or ancil lary 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 WOrshp 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.
Dorking & Horsham Circuit 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 Union119321 and Methodist Church Act119761 Detailed governance arrangements are outlined within the Constitutional Practice and Discipline of the Methodist Church by order of the annual conference (CPDI. Day to day management of the circuit is undertaken by the Circuit Leadership team along with the Local Preachers meeting and the Circuit Property Secretary. 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 South-East District and is also accountable to the Methodist Conference. The following Methodist Churches are linked to the circuit Cobham Methodist Church, Effingham Methodist Church, Leatherhead Methodist Church, Cornerstone Methodist Church Horsham & Partridge Green. Other specific organisations with specific linkage: Cobham United Reformed Church which, together with the Cobham MC, forms the Single Congregation Local Ecumenical Partnership known as the Cobham United Church. Risk Management Risks are identified and monitored periodically and professional advice taken when necessary. Income and Expenditure is being monitored in total and is compared with the approved annual budget on a half yearly basis. Safeguarding Every person has a volue and dignity which comes directly from the creation of male and female in God's own image and likenes5. Christians see thi5 Potential as fulfilled by God's re-creotion of us in Christ. Among other things this implie5 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
Dorking & Horsham Circuit 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 Ioc31 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. I n all these principles we will follow legislation, guidance a nd recognised good practice The Dorking & Horsham 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 Dorking & Horsham 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. Reserves Policy The Reserves Policy for the Circuit is to hold a minimum sum equivalent to two months, aver3ge expenditure from the General Budget (less transfers from Circuit Model Trust Fund) plus the total of committed expenditure from the Circuit Model Trust Fund. Additionally, there are Designated Funds sufficient to meet the full year's cost for ministerial allowances and the training budget and unspent monies from the annual budget of £15,000 for repair and maintenance of the manses. 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.
Dorking & Horsham Circuit Appendix A CIRCUIT MEETING MEMBERSHIP MINISTERS Rev Gavin Hancocks Rev Dan Balsdon Deacon Sarah Pitkeathly Rev David Pitkeathly SUPERNUMERARY MINISTERS Rev Sue Conroy CIRCUIT STEWARDS Mr Brian Frogley Mrs Carol Stoves Mr Philip Reeves Mr Les Prescott CIRCUIT MEETING SECRETARY Mrs Carolyn King CIRCUIT SAFEGUARDING OFFICER Mr Nicolas Joyce CIRCUIT PROPERTY STEWARD Mr Philip Reeves CIRCUIT LOCAL PREACHERS & WORSHIP LEADER5 REPRESENTATIVES Mrs Jay Dunning Mr Robert Pitt TRINITY SCHOOL GOVERNOR Mrs Gill Walker CIRCUIT CHURCH REPRESENTATIVES Cobham United Church: Mr Brian Manners Mrs Helen Pattison Effingham Methodist Church: Mrs Rhona Elliott Mr David Putland Mrs Gillian Walker Leatherhead Methodist Church.. Mr Andrew Foster Mr Tim Hall Mr Nicholas Joyce Mr Ron Shaw Cornerstone Methodist Church: Mr David Randell Mr John Dale Mrs Teresa Thomson Mr Fred King Ms Christine Lawlev
Circuit Accruals Accounts 2023-2024 THE METHODIST CHURCH STANDARD FORM OF ACCOUNTS ACCRUALS BASIS for the year ended 31 August 2024 Dorking and Horsham Circuit Registered Charity- Registration number 1135069 This apply to all Charities in Scotland and all Charities in England and Wales which are Registered Charitie5 South East District Circuit No 36 110 Ministers Rev Gavin Hancocks Revd Dan Balsdon Deacon Sarah Pitkeathly Circuit Stewards Carol Stoves Philip Reeves Les Prescott Circuit Treasurer Brian Frogley
Name of Circuit DNln8 and Ho¢sham CirrAJit No 36110 Statement of Flnancial Activities (SOFA) for the year ondod 31 August 2024 Circuit Model De¥lgnated thè G8noral Fund TrSt FuDd accounts IUnrEstritt8dl IUnrothctg111 (Unrestrfctsdl R•strlct8d End¢Mment Futtd¥ Funds Total 2023-2024 Incomg and Endowments 1 Oonalions and kgades 2 Intorne trom monetsry inVethS 3 Income from invesimènt prapertiès 4 Asse$srnerts on Churches 5 Letbnos- Dorknng Christs3n CÈrrtre e Cafè Rewpls- Dorng chr&) Centre 7 CaFxtal Receipts Grwtls re1vert- CiThit 9 G[5 reved. D¢KkirvJ ChrtstLqn C6ntr8 10 Other actNilEs 11 Total from charitabte aCtle 12 Olher incntne 13 Tot81 Int and endowm•nts 2,007 465 12,509 14,518 27.70$ 25.375 t73,(1 17J,000 8,929 36,086 16.2 2,250 74.496 105.555 16,300 2,250 74,496 433,362 19&375 1.945 IZ7A87 198 375 427.487 105,555 Expenditure 14 Gmts and donK)ns 15 saath and assotrated (x)sts 16 Pioperty rTr3inlenw * c4)sls 17 cononal assessm8ni 18 Dislncl As5essmeM a L 19 URC M & M Contsfjmtion 20 Dewec4ati 21 offi expÈnses 22 Other outgoings 23 Tolal charita7Jle oxp8ndltyJrn 24 GnlI)sses) on monetary rnstm8nts 25 G•nslllossesl on inveslTTrenl propert5 26 Nèt irFcornellexpendrturel 27 fransfers bets%Een fvs 28 Other move11$ of Fur 29 N8t movemènt in fund 30Total ftsnds brought fDr%ward 3IToilfvmk tanled forward 427.280 427,280 259,239 64,555 31,930 .75.032 118.935 14,761 31.930 2,409 47.019 137.895 2,775 82.941 10 8.140 1,671 183.288 741 27.863 78,032 33,881 34,720 776 SY3 5.246 145,916 369,339 15,089 142.8081 1367.395 49.455 16,a33' &4 122,tmi l..4': 164.4041 1389,3951 1*10,301 25.875 1343.xfl 122.0001 365,211 485 4.118.709 4BS 3.753.498 4265 3,601,105 17.è14 19,793 47.323
Name of Circuit Dorkl#8 and Horsham Circurt No 36 liv Statement of Financlal Actlvities (SOFA) for the year ended 31 August 2023 P4)ts8 to Circutt Mfjttel Dg¥lgn8tod provlou8 Gener81 Fun Funds accounts Iunrestrictedl IlJnresirfctsdl lun&t(dI Re¥tri¢ted Fund Enéowmt)t Funds Total 2022.2023 Income and Endowments 1 DonaiN)ns arKJ 2 IfA)metr(n rnonet8ry in¥eskn 3 Im)mt fJt¥n investment wopertEs 4 A55essmenls on Churchas 5 Letknngs- l)OFking Chrislk8n Centre 6 Capdal Reipts 7 Grants reGVed 8 Other £aritab activi 9 Yotal from charltable a¢V10• 10 Other income 11 Totsl Income and 8r¥dOvnts 2,452 59.2f2 19,179 18.883 156.000 156,000 77,0 77,086 16.300 53.314 69 16.300 90.389 418.137 37.048 116.880 211.643 231,643 69,614 418 137 Expenditure 12 Grants and (loatk)n$ 13 Si8s assotrated costs 14 Propty fflainlenance t18 15 Connexional assessment 18 Distrkct Assessment & Levy 17 URC M & M CoFrtribulion t8 Detwalio 19 offi expense$ 20 Otrr Outg$ 21 Total charitable expetMtItuYo 22 Gainsllbswi on mone1 inVe&Mts TJ Gainsllk)sses) on Inveslmwrtpropws 24 N8t income1lexn1r0I 25 Transfers beh¥een funds 26 Other movem1$ of F$ 27 Realkncal of Ovrking Chtistian Cantr8 FL¥Its 28 Net movemenÈ Ir¢ l¥d8 29Total funds bfoughtforward 30Totalfun¢ts faFrled forward 107.801 23,OJ6 32.517 9.418 17.512 125.7g6 12,167 234,447 1?8,900 32.51Y 9,418 17,512 93.7 10 8.766 28.037 7B3 37,585 21,786 493172 8,141 146.104 200,oeo 28.&37 117.972 34,183 194,8XI 128.0371 11,0921 176.4901 33,430 174.0351 7.12 n.¥0 157,7321 15,046 32,277 23.518 3,577,589 3 601,105 140,4871 4gJ,489 4SO,002 1,639 17.g54 t9.793 zs 485 4.118.794 118 709
Name of CiThit DorkSng and Hornham Cireuit 140 36 110 8alance Sheet as at 31 August 2024 ¢3ethBfal Fund IIJnrestrlcedl Clrcvlt Mod•l Tru•ts IUnrtttTtctedl Tot•l• 2024 Totats 2023 F¥nd$ IlJnreth1tt4dl Fund• Fund¥ Flxed Assets Qrcult Mans¢$ 8 Equw¢nt Invastmeni In¥e5tmerQs 3.Y4,629 3.544.839 3,544,629 485 485 3,54V29 486 3,545.q14 1545.t14 BS1 10.651 1,317 11,W8 f2.845 Loans bylhearGuII lfjveststtenls TMCP Centr21 Fillan Bo8rd DepDailS Ch al8karj In hantt 80.807 ,607 142.622 71.238 450.Q02 104 673 È$2 100.794 29.217 YJ,375 61.425 528.946 122,612 60.607 41M07 Current&bIlIty•S Crèditors (duè In under 1 yeafl Graits Pay8bb l year PS2 BS2 18.202 58.351 61051 6Q762 f6302 JY.Y07 7•,052 2W383 55,351 573,596 GO07 49.)07 60,607 49,307 37.707 J.763,487 4118,708 Lontterm llabaits after mote than GraTrts tfjr 1 year Loans Cirwit Idve 8S2 3,606A91 60.607 AB,307 37,707 3.753,497 118,708 Fun¢ts ofthcir¢uft Gèn£tsi Funtt (Unr95 Circuit IAodel Trusi Fund IUnresthct&i Deswated Funds iunrÈsth¢tedl rowunre51irciodFunds 2,,391 S,.591 60.607 49.307 3,716,305 37.707 485 3.801.1 450,002 47.323 4,098,431 19,Yg3 48$ 4,118,709 60.607 49.307 R@sincted EnduwTuenl Funts 37.707 Totsl FLtnd$ 3.605.391 60.607 49.307 37.707 48S 3,153,497 Signed Circuit Treasurer
Dorking and Horsham Clrcult Notes to the Accounts 1 Basis of accounting and accounting policies Accounting standard The financial statements have been prepared in accordan 'Acco(Jnting and Reporting by Charriies: Stalement of Recommended Practice {SORP)' applicable to charittes preparing their accounts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} leffethve from 1 January 2015) - (Charities SORP IFRS 10211 Public beneflt entity The Dorking and Horsham Methodist Circtjit meets the definiti'on of a public benefit entity un(Jer FRS 102. Assets and liabilities are initially recognised at histortcal cosl or transactton value unless otherwise stated in the relevant accounting policy note{sl below. 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 Circuivs finanoal poS.0n and activites. Iv Content The financial information presented is relevant, reliable, comparable and complete. Where estimates are used these are based on experience, research and judgement. The accounts are expressed in £Sterting, rounded to the near6St pound. FRS 102 SORP 2015 These accounts are compliant with FRS 102 and with the FRS 102 SORP 2015. The accounts have been prepared In accordance with applicablè charty law in England this being the Charities Act 2011 and Sl 20081629 (Charities Accounting and Reporting Regulations) and, pending the making of replacement Regulations specific to SORP 2015 in accordan with Reg.8141(dl of Sl 20081629, the charity trustees have departed from the requirement of Reg.8(5} by ft)Ilowing SORP (FRS 1021 instead of SORP 2005 to the extent necessary to give a true and fair view in the circumStans. vi Going concern Based on the monetsry assets and human resources available at 31 August 2024, Ihe trustees believe that the Circuit is a going concem. Consolidation vli The Circuil has denominational regulatory ovèrsight in respect of the work of the Churches within the Circuit but has no legal or operational control of those Churches and their goveming bodies except in extreme ctrcumstances. For this reason. the financsal statements of Churches within the CircuFt are not consolidated into these financial statements.
vill Income recognition Income is included in the Statement of FinanrAal Ath'vities (SOFA) when the Circurt becomes enl'tled to Ihe r6s0uros,' the tnjstees are reasonably rtain they will re1ve the resoUrS.. and the monetary value Can be measured with sufficient reliability. IndNidual amounts categorised as Other income in Ihe SOFA will be shown separately if they afe considered material. The Circuit acts as agent in the collection from Churches and payment over of their contributions to various Funds controlled and administered by The Methodist Church -"Connexional Funds" These transactÈons a not reflected in the SOFA because they are the income of the Connexion. Instead the transactions are disclosed in the Notes to the Accounts as required by SORP {FRS 1021. In accordance with the Charities SORP {FRS 1021, the time of volunteers is not recognised. Further Infomiation on this matter is provided in the Trustees, Annual Report. If goods are donated, a value will be shown in the SOFA or Noles where the value is considered material. ix Expenditure Expenditure 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 oufflow of economic benefit is considered more likely than not under the legal or constrsjdtve obligation committing the Circuit lo 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. When the grant is recurrent over more than one year and from existing funds the balance payable in future years is treated as a provision for future commitments in the Balance Sheet against the appropriate fund. the provision being released in future years as instslments are paid in accordan with the originally agreed terms. xi VAT Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers. Tangible fixed assets These are capitalised if they can be used for more than one year, and individually cost at le88t £l.000. The freehokt propety comprising the three manses is shown in the accounts at 2015 deemed values, which comprised the Insuran rebuild costs at that time and an estimated land component value of £183,000. No depreciation is provided on the buildings because the trustees consider the current residual fair value of the manse buildings lon the assumption that they had Teached the end of their useful economic life by the year-end) lo be not less than their current value. Any depreciation would not be material The properties have been reviewed for impaiment. The Dorking Christian Centre became the responsibility of the Circurt at 1st September 202181 a deemed value of £2,514,629 comprising the Insuran rebuild costs and an estimated land value of £345,000 and demolition costs of £50,(X)o. The Circuit has made use of the deemed cost option on transitsoning to FRS102, as outlined above. Monetary Investments The CircLJII's investments are in monetary assets dassified as basic financial instruments under FRS 102 and are held by the Trustees for Methodist Church Purposes {TMCPI as custodian trustees. The valuatsons, a market value, are those Provided by TMCP. The unrealised gains arising on investments at the end of the year are shown In the SOFA. xiii xiv Receivables and Payables; Bank and Cash (Basic Financial Instruments) Debtors are staled at the amounts owed to th& Circuit or prepaid Creditors are recognised at th6 cash or other consideration expected to be paid. The liquid funds of bank balances and deposit fund balances are shown at their realisable values. Methodist Connexlonal Funds The Methodist Chltrch Connexion raises assessments against Circuits and these are paid quartedy to their Districts. The Circuits raise assessments against Churches in the Circuit. The Distrid quarterty remits to The Methodist Church Fund most of the sum received from Circuits. A small sum is retained by the District to meet its own costs. The CirGuII may act as agent for ad hoc colSections for various fvnds controlled and administered by The Methodist Church. These are detailed in Nots 12 below.
xvi Funds The tnjstees have adopted a policy for all unrestricted reserves which is attached as a separate document. xvii Endowment funds Where the Circuit holds money that may not be spent and must be retained las capital) lo generate an income the money 01 assetsto be retained are classified as an Endowment Fund. The capitsl will be shown in the balance sheet in the column for endovmient fvsnds. The income may be restricted or unrestricted depending upon the tems of the endowment. xvjjj Ministers. manse costs The Circuit is required to provide accommodation for each minister in the Circuit and their families and this is seen as a benefit to the Circuit. Ministers are expected to occupy the manse provided for them. The Circuit bears the cost of repairs, maintenance. buildings insurance, Council Tax and water Gharges. These figures are not separately disclosed as benefits-in-kind for ministers as HMRC does not seek to lax these receipts in the hands of ministers. xix Transition to FRS 102 The transition date as defined by FRS 102 was 1 September 2015. 2 Glossary of terms Church.. a group of members from fewer than 10 to more than 300 Circuit a group of Methodist Chsjrches near each other, typically beeen 10 and 30 Connexion." The Methodist Church in Great Britain which indudes the Head Office at Methodist Church House, all Methodist Distn'cts, Circuts and Churches in Great Britain Connexlonal Funds.. The Designated andlor Restricted Funds held and administered by Ihe cOnneOn in furtherance of ils charitsble and mission objectsves. Dlstrict.. a group of contl9uous Circurts, Usually behveen 15 and 30 FRS. Financial Reporting Standard HMRC. His Majestys Revenue and Customs Lay Employees. Personnel employed by the Circuit on generally acceptèd commercial employment terrns MMPS: Methodist Ministers, Pension Scheme Penslons Trust.. The Pensions Trust, the organisation through which the Circuit arranges a pension scheme for its Lay Employees Ptesbyiern (ineludlng Superintendentl.. Probationer or Ordained Methodist Ministers andlor DeanS who have pastoral and administrative responsibility for Ihe Churches within the Circuit SOFA.. Statèment of Financial Activities SORP.. Ststement of Recommended Practice TMCP.. Twstees for Methodist Church Purposes, the legal owner and Custodian Trustee of all Methodist Model Trust property, including legacies, Endowments and Accumulated Funds
Dorkin and Horsham Circuit 3 Investment Property All three manses in the Circuit 8ie now being used by the rninisterial team and their families. 4 Assessments on Churches The Cir(x*il wmprises of 4 £thUe513 Melhodist Chur¢h8s aThJ 1 uRCIMettrIst Churth SCLEPI and eath 1$ assesse(I for a cthtribution k) meet the overall nèt ¢(tsts oflhe Cirwl. The Cirwtt aims lo covw all its net coreca)sts {irKauding FPort granted to various misston proieLts tt)at is not dra%ffi from the Circuit Modd Trust Fund) from this Assessment. The contribution from each church is determined annually by the CIrit using a lomiulaic method which takes account of the relative number of members tn each chL5rch and Ils relative income lafter dedu¢b"on of ceitsin actual and noti(nal exp&nse$l. Assessments on Churches are quarterty in advance (except Ctsbharn UC who pay monthly In advancel and are treated as pre-payments 4)ft a receivable basi8. The Dorking Christ6an Centre, that had m8napJ by the Dorktng Melho(lisl Church. is al80 ncw the Circuivs reskW)nsiknlty and their financial 8ctivities have been Incorpora into these CircLtit accwnts. also pay a monthty arnojnt as their rA)ntrribulion to the nKnninu c4)sts of the Circuit 5 Grants Receivable a. Grants Received Directly by Clrcult General Fund Circuit Model Trnst Fund Restricted Funds Totsl 2023 DO Christian Centr - Cook Mole Va 16.3C 16,300 16,300 Totsls 16,300 16,300 16,300 b. Grants Received by Dorking Christian Centre General Fund Circuit Model TNst Fund Restrirted Funds Total 2023 DL)thNng Christian Centre - Parish Nue Cinnamon 80rk Trust 2,000 2,000 Dorkin ChrAsban Centre- Warm Spaces Sutr Coun Cryjncil 250 250 Tota 2,250 2,250 6 Other Incorne General Fund Circutt Model TTUSt Fund Restricted Funds Total 2023 Leathethead Famil & Childrens Wother Leathefhead MC 33,438 33,438 18,335 Qrcuit/ Cornersfrone MC Adminislral Cornerstone MC 3,659 3,659 3,250 St Andrews Cha el Administrator Cornerstonè MC 4.876 4,876 3.258 StAnarews Gh8pel Caretaker/Cl&8ner Cornerstone MC 4,736 4,736 4,500 Community Resffjlien La Wortfer 9,591 9,591 1,098 SÉAndrèws Ch el cent Man Cometstone MC 7,894 7,894 LeatherheadAdministf8tor Lealhethead MC 8,378 8,378 6,980 Various Rgsthcte(l Funds recetvgdby the Dorkn"ng Chnstian Centre 1.924 1.924 15,893 Totals 74,496 74,496 53,314
Dorkin and Hoysham Circuit 7 Grants and Donations On 181 September 2023 the Methodist Churches at London Road HoTsham, Si Andrews Roffey and PartrKJge Green were merged into one church and collectively known as Comerstone Methodist Chur¢h. Most projects are run by the churches but the corresponding W workers are employed by the Circuit and thesè grants are shown as internal transfers from the General Fund. Gen•ral Fund Grantee l Don•0 Unpald blfvid Now this year Paid this year {externall Paid this year {Internal transfor) Unpaid clfwd Do¥kin Christian Centre Chaplain Circuit Adminislralor La Pastor position vacant) 14,716 3,659 7.500 14,716 3,659 7,500 Totsls 25.875 25,875 Clrcult Model Tmst Fund Grantee l Donee Unpaid blfwd Now th1$ year Paid this year lextemall Paid this year Ilntemal transfer) Unpaid clhvd URC Southern Synod re Cobham United Church Refijfbishment 450,000 450,LM)O Pension Fund Donation Reimbursement 22,720 22.720 Totals 427,280 427,280 The are three Designated Funds for manse repairs, general training and unused ministerial allowan8 (sae Note 8 below). Transfers were madg during the year lo these Designated Funds from the General Fund as shown in the tsble below. Transfers Circuit Modal Trust Fund Item General Fund Designated Funds Restricted Funds Grant fundin from General Fund Grant funding trom CMTF 25,875 25,875 Manse re airs General trainin Ministerial allowances 15,tioo 1,324 {609 15,000 1,324 609 Totsls 42.808 16,933 25,875 Other Movements of Funds Circuit Model Trust Fund Item General Fund Designated Funds Restricte(F Funds Provision for Stipend Support 2024-2025 22,000 Assessment- Dorkin Christian Centre Salaries- Dorkin Chrisban Centre 32.004 32,004 32,400 32,400 Totsls 32,004 22,000 64,404 32,400
The Circuit welcomed a new Presbyter on 1st Septembef 2023 to Serve the northem part of the arcuil for thirds of his time and he ¢s also the AssBtanl Chair for the Central zone of the Dric1 for one third of his time for which the Circutt receives a reimbusement from South East District for one third of his Stipend plus other costs. This is treated as a reduction of the Slipend expenditure and not income. 8 Salaries and associated costs General Fund Circuit Model Trust Fund Designated Funds Restrlcted Funds Total l Full time and 1 part time Presbyters and 1 Deacon 1 Full time and 9 part time lay employees Sti nds I salaries National Insurance Contributions Pensions Ministerial travel Ministerial alloWanS Other ministerial expenses Removal costs 80,926 8,336 21,084 7,988 127.386 5.636 4.873 208,312 13,972 25,957 7,988 609 600 600 Dorking Christian Centre - C¢)ok excess Totsls 1,800 2,409 1,800 259,239 118,935 137,895 Ministerial allowan to cover books and training costs are provided in the sum of up to £35Q eath year for each Presbyter. Any unused sums up to £350 for each Presbyter are carried forward lo futUTe years. Pensions Ministers are members of the Methodist Ministers, Pension Scheme IMbAPSI which is a defined benefit scheme. The Connexion accounts for this scheme is in deficit but a plan for the removal of the defiry"I has been proposed and is being implemented. The Circuivs lay employ8e5 have the option of joining a pension scheme which the Circuit has aryanged with The Pensions Trust. This is a defined contribub.ons scheme. Payments to IrLlStees Payments to Presbyteral trustees are shpwn in the tab above. Non-Presbyieral trustees receive no travel expenses and no other expense payments inthe 8xercise of their d1 save for reimbursernent of costs incurred on behaLf of the Circuitfor specffic proj'ects or events Iprimari manse repairs and Maintenan).
DorkFn and Horsham Circuit 9 Property maintenance and costs The Circuit is Managing Twslee for 3 manses, all of which afe Occup by ministefS stationed in the Cir¢urt. The Circuf( insures 811 the manses and the Circuit is responsible for the payment of Council Tax, Utilities and Water charges. The cost of ongoing maintenance, repairs and improvements lo all the prOpertS is ftjnded through a Designated Manse Fund and a transfer tsf £15,000 pa is made from the Gener81 Fund. The level of transfer Is ieviowad by the trustees each year. The Circuit pays for the quinquennial Structural surveys on each manse and eath church in the Circuit. General Fund Clrcult Model Trust Fund Deslgnated Funds Restricted Funds Total Prope mainténance Le8thert8d ft 1Ve, Ho8M Butlers Road, Horsham 3,122 3,398 8,040 3,122 3,398 8,040 3,501 7,992 1,829 1,440 Insurance Counal Tax Water Rates Structural s(trve 3,501 7,992 1,829 1,440 Dorkin Christian Centre airs & Maip)t&n8n¢e Refurbishment UlilitieS- G8s/Ele&Water/Phone Insurance & Licences 15,221 1.575 1,200 16.796 1.200 12,966 4,271 12,966 4,271 Totals 14,761 47,019 2,775 64.555 10 Office expenses General Fund Clrcult Model Trust Fund Deslgnated Funds Restrirted Funds Total Phones and inttrmet Printing, office sup lies etc Em lo ent administration costs Charitable donation for ItKlependent ExarTtinalion Bank cna es Admin costs for monetary investments District Advènte Fund lev Dorking Christian Cent- Offree costs 2,123 2,530 1,894 2,123 2,530 1,894 250 60 1,284 550 so 1,284 25,000 441 25,000 441 Totsl$ 8,140 25,000 741 33,881 The emp5oymenl administiation costs relatè to th8 chargè mado by the central payroll bureau of th& Methodlst Church wl7ich tho Circult uses for paying ils lay employees. This figure also indudes the Ctrcuit's share of the Appronticeship Lèvy payable by the Melhodi5t Church. The, District Adv8nt Fund lewy 1$ applied to the balance in the Circuk Model Tmst Fund as at 31st August in accordance Yth Standing Order 9SS. 11 Other outgoings General Fund Circuit Model Trust Fund Designated Fund5 Re5trirted Fuftds Total La emplo ment ex nses and costs Supeinumefa lees and othor travel cost5 Tiainin 1.611 1,611 1,324 1,324 Dort(Ing Chnsii4n Centre Calé I Servery Costs Cleanin Other costs 13,401 12,889 249 13,401 12,889 5,495 5,246 Totrls 27,863 5,246 34,720 Vartous of the lay emplo8 incur costs vthich ar8 payabJ8 from the Restricted FuThJs held by the Circuit instaad of by th& churches where their work i$ based.
The CIrlt meets the travel costs of all non-sts"pendlary Mlnisler5 and Local Preachers preaching at Circuit chwch8s ar the cost of preaching fees payable lo surnUMary Ministe. 12 Methodist Connexional Funds The monies shown below are passed to the Circult by churchps and their members for various Connexional Funds as set out in Note I Ixsvl and remitted to those funds. These figures are for Infomiallon only and are nol indurted elsewhere in the accounts. 2023-2024 0.00 58.00 56.1)0 2022-2023 Bal4n¢• brought forward from last yr OfferingslGrfts- receive(1 fot Methodist Connexional Funds OfforingslGffts- passed to Methodisl Connèxional Funds Balanc• carrl¢d forwartl 2.185.45 2,185.45 0.00
Dorftin and Horsham Circuit BS1 Debtors Deductions are made from Circuit monies in August in respect of slipen¢Js due for the month of September after the end of the accounting year. These are shown as debtors in the balan sheet. BS2 Analysis of current assets and liabilities and provisions Circuit Chur pay their Assessments in August foT the rnming financial year, along th their ¢ontfibutions towards the costs of some of Ihe18y employees during the coming year. A transfer has also been made from the Circuit Model Trust FL*nd during August in respect of the grants and donations agreed for the coming year. These payments and transfers are analysed below into the variou5 funds along wsth the li8bililtes and provtsions. Designated Fund balances 443 1,400 1,500 45.964 Manse pair fund inisterial allowances Trainin fund Dorkin Christian Centre Totsl 49,307 Restricted Funds Lay employee fund balances Pajrynents received In advanc Translers received in Creditors due in 1 year Circuit I Cornerstone Administrator Communty ResilEnce Lay Worker Dorkin Chiislian Centre Chaplain Dod(i Christian Centre Cook Dorking Christian Centre Mana Pastor pos(iion vaeanti Lealherhead Adminislralor Leatherhead Y & CW Sl Andrews Chapel Administrator St Andrews Cha el Centre M r l Missioner St Andrews Cha el Caretaker I Cleaner Sub Totsl.. 936 2,350 936 2,350 816 3.346 1,299 22 7,500 ers 2,070 6,424 1,248 1,974 1,200 16,202 2,070 6,424 1,248 1,974 1,200 16,202 1.340 14,332 Dorking Christian Centre Restricted Fund balances 23,375 Totals 37.707 16,202 16,202 General Fund5 Fund balance Payments received In advanc Transfers received in Creditors due in 1 year Balance of CF8 deposits Circuit Assessment Sliwnd costs 22,444 39,851 39,851 22,000 22.000 Total$ 22.444 39,851 22,000 61,851
DECLARATIONS Treasurer I confirm that I have prepared these accruals-based accounts from the records of the Circuit and that they include all funds under the control of the Circuit Meeting Signature of Treasurer Date Name Brian Frogley Address 9 Ramsey Close, Horsham, West Sussex RH12 SAF Presentation to the Circuit Meeting for approval. I confirm that the Accounts have been presented to the Circuit Meeting on and were approved. 2610212025 Signature of the Chair of the meeting Name of the Chair of the meeting Revd Gavin Hancocks Date 2610212025 Independent Examiner's Report to the Trustees of the Dorking and Horsham Circuit The Circuit's Trustees are responsible for ensuring that the annual report and accounts present a true and fair view of the Circuit's income and expenditure for the year and of its assets and liabilities at the balance sheet date. The Trustees consider that an audit is not necessary for this year under Section 144 of the Charities Act 2011 and that an independent examinats'on is needed. It is my responsibility to.. examine the accounts under section 145 of the Charities Act 2011", follow the prOdureS laid down in the general Directions given by the Charity Commission under Section 145(5)(b) of the Charities Act 2011, and state whether particular matters have come to my attention.
Basls of Independent Examiner's Report My examination was carried out in ac£Ordan wilh the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Gharily and a comparison of the accounts with those records. 11 also includes ¢onsideration of any unusual items, in nature or scale, or disclosures in the accounts, seeking explanalions from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as lo whether the accounts present a true and fair view. My report is limited to Ihose matters set out in the statement below. Independent Examinerfs Statement In connection with my examination, no matter has come to my attention.. (1) which gives me reasonable cause to believe that in any material respect the requirements". to keep accounting records in accordance with Section 130 of the Charities Act 2011., and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2011 have not been met. or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. {3} I havelhave not. obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 {ten thousand pounds) at the balance sheet date. Name CJ¥rJ Signature Relevant Professional qualification or body Address J PKM=I 1fTp rg Date AP J4y