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Trustees’ Annual Report for the Dorking & Horsham Circuit of the Methodist Church For the year ended 31 August 2025
1. 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. 2. Reference and Administrative Details Charity Name: The Dorking & Horsham Circuit of the Methodist Church Charity Number: 1135069 Date of registration: 22nd March 2010 Principal Office: 23 Ryecroft Drive, Horsham, West Sussex RH12 2AW Superintendent Minister (to 31 August 2025): Rev Gavin Hancocks ° Circuit Staff (2024-25): CircuitLay Workers | CircuitStewards | Rev Gavin Hancocks _ Mrs Susan Halliday _ Mr Brian Frogley Rev Dan Balsdon Mr Nicholas Joyce _ Mrs Carol Stoves(Snr) | _ Rev David Pitkeathly Mrs Louise Hollands _ Mr Philip Reeves | . Mrs Janette Masters Mr Les Prescott (to November 24) | | Raeion <eten Pikeathly Ms Vikki Mead | Mr David Casey (from December | _ Mrs Carol Stoves 24) L oe Mr David Wrighton 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:
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a. The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church;
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b. Any charitable purpose for the time being of any Connexional, District, Circuit, local or other organisation of The Methodist Church;
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c. Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church;
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d. Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church e. The organisation and resourcing of regular public acts of worship open to members of the church and nonmembers alike.
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f. The teaching of Christianity through sermons, courses and small groups.
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g. The resourcing of pastoral work including visiting the sick and bereaved.
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h. Taking religious assemblies in local schools.
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i. Promotion of Christianity through the staging of events and services.
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j. Provision of chaplaincy services to the local university and other institutions.
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Review of the year
Activities during the year included:
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e Regular worship and preaching across the four churches e Oversight of the Dorking Christian Centre (DCC) as a major community hub
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e Safeguarding training and compliance
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e Property maintenance and refurbishment of manses and church buildings
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e Financial oversight and preparation for merger
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« Pastoral support and leadership transitions
4.1. Circuit Merger
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This was the dominant strategic focus of the year. Key achievements:
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e All churches in both Circuits voted in favour of merger
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e District Council and Conference approval obtained
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e New name agreed: Gatwick & Mole Valley Circuit
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e Steering Group met regularly to plan transition e Ending Well service arranged for 26 July 2025 e Inauguration Service planned for 13 September 2025
The Circuit Meeting affirmed that the merger was necessary due to vulnerability arising from small membership (approx. 300), limited staff capacity, and the benefits of shared resources.
4.2. Stationing and Staffing
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e The Circuit Invitation Committee granted a curtailment of Rev Gavin Hancocks’ appointment, ending August 2025.
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e Anew Superintendent was sought through the 2024-25 stationing rounds. e A proposed Diaconal ‘appointment for the DCC and northern churches was not matched in diaconal stationing in Jan/Feb2025, however an unexpected match was then made in May 2025 to begin 1** September 2025. ™~—
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e Sabbatical arrangements for Rev Dan Balsdon took place January—April 2025.
4.3. Dorking Christian Centre (DCC) The DCC continued to deliver significant community impact to its local community.
Key developments:
- e Appointment of Parish Nurse Jo Wright, described as “an invaluable resource”. e Ongoing property issues addressed (entrance flooring, urinals). e Approval to seek quotes and grants for replacement double-glazed windows.
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- 4.4. Property and Manses e Approval of Leatherhead heating proposal (Phase 1). e Approval of major refurbishment at 23 Ryecroft Drive for incoming minister.
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- e Routine maintenance across all manses. e Thanks recorded for property volunteers at CMC and LMC.
4.5. Safeguarding and EDI
- e Foundation and Advanced safeguarding training delivered. « EDI officer reported and sought additional support. e Mandatory training for line managers on sexual harassment and bullying introduced.
4.6. Local Preachers and Worship Leaders e Long-serving LP Secretary Rob Pitt stepped down. e lan George approved for admission as a Local Preacher, with a recognition service on 4 May 2025.
4.7. .Community and Ecumenical Life
- e Section 14A agreements renewed for churches meeting at the DCC. e Churches hosted concerts, community events, and pastoral gatherings: e The Circuit participated in wider District life, including Synod.
5. Financial Review
The Circuit ended the year in a stable financial position.
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§.1. 2023-24 Accounts The examined accounts were approved in February 2025, with amendments to include the DCC property value: “The corrected total property value was £3,544,629... With these corrections, the accounts were accepted.”
§.2. 2024-25 Financial Position
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e Asmall surplus was expected for the year.
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e Higher-than-anticipated interest from TMCP accounts contributed positively. e Property expenditure exceeded budget due to expenditure relating to the removal of Japanese Knotweed from the Leatherhead manse garden.
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e £320,000 was returned for part reimbursement of a levy taken from the proceeds of the sale of Cobham Methodist Church when the Regeneration Project at Cobham United Church, to which the Circuit made a grant, was agreed to be a Replacement Project.
5.3. Budgeting for 2025-26
The Circuit Meeting approved:
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e Acap and collar system for assessments (cap +14%, collar -10%) e ° Funding for: o Parish Nurse (£4,900 from CMTF) o Circuit/Cornerstone Administrator (£4,320 from CMTF)
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e Increase of Independent Examiner fee to £350 e Budget for 2025-26 in preparation for the new Circuit
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5.4. Merger-related Transfers
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The Circuit approved the transfer of: e All assets and liabilities e All staff .
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e All property (insured value £4,171,554)
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to the Gatwick & Mole Valley Circuit on 1 September 2025.
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- Plans for Future Periods From 1 September 20285, all mission, governance and financial responsibilities transfer to the Gatwick & Mole Valley Circuit.
The Dorking & Horsham Circuit will:
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e Complete residual administrative tasks
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e Finalise closure of accounts
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e Transfer remaining funds and documentation
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e Dissolve the charity once all obligations are met
The new Circuit will continue the mission and ministry previously undertaken by Dorking & Horsham.
7. Public Benefit
The trustees confirm that they have complied with the duty under the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
The Circuit provides public benefit through:
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e Worship, pastoral care, and Christian teaching
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e Community services at the Dorking Christian Centre
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e Support for vulnerable people through the Parish Nurse role
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;
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e Ecumenical partnerships and community events
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e Provision of buildings for community groups and other churches e Safeguarding and wellbeing initiatives
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Structure, Governance and Management The Circuit is an unincorporated charity operating within the constitutional framework of the Methodist Church in Great Britain. 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 Property Secretary.
The governing body is the Circuit Meeting, which met on:
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e 12 September 2024
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e 26 February 2025 (Zéo0m)
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e 18 March 2025 e 9 July 2025 (Extraordinary Meeting)
8.1. Trustees
Trustees are appointed by virtue of office or election according to Methodist Standing Orders. No safeguarding or Charity Commission declarations were reported during the year.
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_ [Rev] [Gavin] [Hancocks] [(resigned][ 31%][ August][ 2025)] Mr Brian Frogley
-RevDanBalsdon = ——s—<“—~—~s—s—s—s—s—s—sSS—S—S—S—S rsa Stoves |
Deacon Sarah Pitkeathly Mr PhiipReeves = ss -
_ Rev David Pitkeathly (resigned 16” August 2025) 7 Mr Les Prescott (resigned November 2024) of
oo Mr David Casey (from December 2024)
IPage OFF
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CIRCUIT MEETING SECRETARY = SUPERNUMERARYMINISTERS
Mrs Carolyn King __________ Rev Sue Conroy (resigned15" August 2025)
Mr Nicolas Joyce (resigned31% August 2025) | Mrs Gill Walker (resigned31% August 2025)
CIRCUIT LOCAL PREACHERS & WORSHIP LEADERS REPRESENTATIVES
MrsJay Dunning (resigned 31% August 2025) Mr Robert Pitt (resigned 31 August 2025)
—CHURCHREPRESENTATIVES
COBHAM UNITED CHURCH: —CEFFINGHAMMETHODISTCHURCH
| Mr Brian Manners (resigned 31 August 2025) Mr David Putland (resigned 31° August 2025)
Mrs Helen Pattison (Resigned May 2025) -| Mrs Rhona Elliott (resigned 31% August 2025) a
_Mr Andrew Foster (resigned 31% August 2025) = Mr David Randell (resigned 31 August 2025)
Mr Tim Hall (resigned31 August 2025) Mr John Dale (resigned 31% August 2025) - |
_Mr Ron Shaw [(resigned][ 37% August][ 2025)] [=|] [Mrs][ Teresa][ Thomson] [(resigned][ 31%] [August] [2025)] _ |
| Mr David Stoves (resigned 31 August 2025) oe A Mr Fred King (resigned 31 August 2025)
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8.2. Major Governance Change: Circuit Merger During 2024—25 the Circuit undertook the formal process of consultation regarding merging with the Redhill & East Grinstead Circuit.
All Church Councils approved the merger, and the Methodist Conference confirmed the creation of the Gatwick & Mole Valley Circuit with effect from 1 September 2025. :
Residual trustees were appointed to complete closure tasks for the Dorking & Horsham Circuit.
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e Philip Reeves
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e Brian Frogley e Carol Stoves
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e Carolyn King
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e Deacon Sarah Pitkeathly e Rev Dan Baisdon (Chair)
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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.
10. 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.
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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.
11. Risk Management
Risks are identified and monitored periodically and professional advice taken when necessary.
Key risks identified and mitigated during the year:
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e Sustainability of small Circuit — addressed through merger.
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e Staffing gaps — interim cover planned by CLT; stationing pursued.
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e Property maintenance — regular inspections and approved refurbishment projects.
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e Safeguarding compliance — training delivered; no declarations reported.
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e Financial volatility — conservative budgeting; reserves monitored; assessment cap/collar introduced.
Income and Expenditure is being monitored in total and is compared with the approved annual budget on a half yearly basis.
12. 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.
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Methodist Connexional practice outlines commitment to the following principles:
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e the care and nurture of, and respectful pastoral ministry with, all children, young people and adults
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« the safeguarding and protection of all children, young people and adults when they are vulnerable
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e the establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse.
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e 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. .
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e Wewill 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.
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e Wewill seek to work with anyone who has suffered abuse, developing with them an appropriate ministry of informed pastoral care.
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e Weill seek to challenge any abuse of power, especially by anyone in a position of trust. e We will seek to offer pastoral care and support, including supervision and referral to the proper authorities, ~ to any member of ourchurch community known to have offended against a child, young person or vulnerable adult.
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e Inall these principles we will follow legislation, guidance and 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.
13. Reserves policy
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The Reserves Policy for the Circuit is to hold a minimum sum equivalent to two months’ average 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
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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.
14. Statement of Trustees’ Responsibilities
The trustees are responsible for preparing the Annual Report and Accounts in accordance with Methodist Standing Orders and charity law. They must ensure that:
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e Proper accounting records are kept
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e Financial statements comply with applicable law e The charity operates within its purposes
15. Approval
This report was approved by the residual trustees of the Dorking & Horsham Circuit on 16 March 2026.
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i a ara SP
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Rev Tony Cavanagh, Superintendent Minister, Gatwick and Mole Valley Methodist Circuit
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Accruals Accounts
2024-2025
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a
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THE METHODIST CHURCH
STANDARD FORM OF ACCOUNTS ACCRUALS BASIS for the year ended 31 August 2025
Dorking and Horsham
Circuit
Registered Charity - Registration number 1135069 This will apply to all Charities in Scotland and all Charities in England and Wales which are Registered Charities
| South East | District} | CircuitNo | 36 /10 | |
|---|---|---|---|---|
| Ministers | Revd Gavin Hancocks | |||
| Revd Daniel Balsdon | ||||
| ~ | Deacon Sarah Pitkeathly | |||
| CircuitStewards | _rol Stoves | |||
| Philip Reeves | ||||
| David Casey | ||||
| CircuitTreasurer | " | Shah POg/ey |
CircuitNo 36/10
Name of Circuit
Dorking and Horsham
Statement of Financial Activities (SOFA) for the year ended 31 August 2025
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Notes|to|Circuit|Model|Designated|
|the|General|Fund|Trust|Funds|Restricted|Endowment|Total|
|accounts|(Unrestricted)|(Unrestricted)|(Unrestricted)|Funds|Funds|2024-2025|
|£|£|£|£|£|£|
|Income|and|Endowments|
|1|Donations and|legacies|Pe|ee|eee|3,798|
|2.3.|IncomeIncome from from monetaryinvestment investmentsproperties|3|SeELL eeee|a|0|
|4|Assessments on Churches|4|[ee||180,000|
|56|CaféLettingsReceipts-|Dorking-|DorkingChristianChristianCentreCentre|SS[eeree|ee|S|3:027|
|7|Capital|Receipts|Po|ee||(320,000|
|8|Grants|received|-|Circuit|Sa ea|16,300|
|9.|Grants|received|-|Dorking Christian Centre|»|Poo|ee|200|
|1011|TotalOther charitablefrom|charitableactivitiesactivities|6|(oe199,971|320,000|133,413|eee93,934||:|747,31775.658|
|12.|Other income|:|iia|ie|ee|tare|
|13|Total|income|and|endowments|201,445|320,000|133,413|93,934|:|748,792|
|Expenditure|
|14|Grants|and|donations|7|(Oe|88|
|15|Salaries and|associated|costs|8|||496055]|=|=|aso|||tar|iss||| S27|4,608|
|1716|Property maintenance and costs|9|[oT|[teeter]|ee|||27,502|
|18 ConnexionalDistrict Assessment assessment &|Levy|eo[eeeeeeeee|8280|
|19|Depreciation|oe|0|
|20|Office|expenses|10|ee|ef t7|
|2122|Other|outgoings|1|[eeee|ea|42,399|
|Total|charitable|expenditure|199,658|41,515|214,132|165,033|-|580,339|
|23|Gains/(losses)|on|monetary|investments|-|-|-|-|a|
|24|Gains/(losses)|on|investment|properties|3|“oe|-|-|-|-|-|
|25|Net|income/(expenditure)|1,787|318,485|(80,719)|(71,100)|-|168,453|
|26|Transfers|between|funds|7|(159,845)|-|142,898|16,947|-|-|
|27|Other movements|of funds|7|164,500|(157,830)|(70,058)|27,558|:|(35,830)|
|28|Net movement|in funds|6,442|160,655|(7,879)|(26,595)|“|132,623|
|29|Total|funds|brought|forward|e|3,605,390|60,608|49,307|37,707|485|3,753,498|
|30 Total funds|carried|forward|#|3,611,832|221,263|41,428|11,112|485|3,886,121|
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me
%
~
Name of Circuit
Dorking and Horsham
CircuitNo 36 /10
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 2023- | ||
| accounts | (Unrestricted) (Unrestricted) (Unrestricted) Funds Funds |
2024 | ||
| £ £ £ £ £ |
£ | |||
| Income and Endowments | ||||
| 1 2. 3. 4 5 6 7 8 9 10Other |
Donationsandlegacies Incomefrom monetaryinvestments Incomefrominvestment properties Assessments onChurches Lettings - Dorking Christian Centre Café Receipts - Dorking Christian Centre CapitalReceipts Grants received - Circuit Grants received - Dorking Christian Centre Othercharitable activities |
S$ 4 Sofe Sb 6 |
oe ee eee ee ee |
iene |
| 11 | Total from charitable activities | 198,375 1,945 127,487 105,555 = |
433,362 | |
| 12 | Other income | 0 | ||
| 13 | Total income and endowments | 198,375 1,945 127,487 705,555 - |
433,362 | |
| Expenditure 14 Grants anddonations 15 Salariesandassociated costs 16Propertymaintenanceandcosts 17 Connexional assessment 18 DistrictAssessment&Levy 19 Depreciation 20 Officeexpenses 21 Otheroutgoings 22 Total charitable expenditure |
7 fo ee s |
. tees, = pees] aeyeos |
||
| 23 | Gains/(losses) on monetary investments | - - - - - |
- | |
| 24 | Gains/(losses) on investment properties | 3 | - - - - - |
- |
| 25 | Net income/(expenditure) | 15,089 (367,394) 49,455 (40,361) - |
(343,211) | |
| 26 | Transfers between funds | 7 | (42,808) : - 16,933 25,875 - |
- |
| 27 | Other movements offunds | 7 | 32,004 (22,000) (64,404) 32,400 Le |
(22,000) |
| 28 | Netmovement in funds | 4,285 (389,394) 1,984 17,914 - |
(365,211) | |
| 29 | Total funds brought forward | 3,601,105 450,002 47,323 19,793 485 |
4,118,709 | |
| 30Total | Totalfundscarriedforward | 3,605,390 60,608 49,307 37,707 485 |
3,753,498 |
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Name of Circuit
Circuit No 36 /10
Dorking and Horsham
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|Balance|Sheet as|at|31|August 2025|
|General|Fund|||Circuit|Model|||Designated|Restricted|Endowment|||Totals 2025|Totals|2024|
|Notes|(Unrestricted)|Trusts|Funds|Funds|Funds|
|to the|(Unrestricted)|||(Unrestricted)|
|Accounts|£|£|£|£|£|z|£|
|jinvestmentsP|]|
|Total|fixed|assets|seanez]|of|||o]|aes]|aeasara]|[—seasana|
|Current|Assets|
|2A)|27,402|11,968|
|Loans|by|the|Circuit|Re|CG)|||
|investments wth TMOP|2c)|22|6007|
|Central|Finance|Board|Deposits|126,303]|12,591|18,226si|157,120|142,622)|
|Cash|at Bank and|in hand|;|11.054|28,837|10465]|50,353|71,238|
|Total currentassets||164,756|221,263|41,428|28,691] ssi|456,138|286,436|
|Current|liabilities|
|Creditors|(due|in|under|1|year)|e7ssgCTs|i757]i|115,131|78,052|
|Grants payable within|1|year|p|ps2|fo|
|Total currentliabilities||||97,553,|ofi—~S|17,579]i|116,131]|||78,052|
|Net current assets/labilities||||67,204|221,263|41,428|11,112}|sid|341,007|208,383|
|Total assets|less current liabilities]|||3,611,833|221,263|41,428|14,112]|485]|3,886,120|3,753,497|
|Long term|liabilities|{due|
|after|more|than|one|year)|
|Graris|payable|afr|
|Loans|to the Gcul|{ year|aa OO|
|Netassets| ss|[—_—=3,611,833|221,263|41,428|11,112] 485]|3,886,120|3,753,497|
|Funds|of the|Circuit|Be|
|General|Fund|(Unrestricted)|[||3,611,833|3,611,833|3,605,391|
|Circuit|Model Trust Fund|(Unrestricted)|[|||221,263|221,263|60,607|
|Designated|Funds|(Unrestricted)|Ea|41,428|41,428|49,307|
|Total Unrestricted Funds||||3,874,523|3,715,305|
|Restricted|Funds|Ea|14,142|14,112|37,707|
|Total Funds|3,611,833|221,263|41,428|11,112] 485]|3,886,120|3,753,497|
|“Paka|
|‘|Circuit Treasurer|eS)|
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Dorking and Horsham|
Circuit
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Notes to the Accounts
1 Basis of accounting and accounting policies
i Accounting standard
The financial statements have been prepared in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice (SORP)' applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective from 1 January 2015) - (Charities SORP (FRS 102))
ii Public benefit entity
The Dorking and Horsham Methodist Circuit meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s) below.
iii 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 activites.
iv Content
The financial information presented is relevant, reliable, comparable and complete. Where éstimates are used these are based on experience, research and judgement. The accounts are expressed in £Sterling, rounded to the nearest pound.
Vv 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 applicable charity law in England this being the Charities Act 2011 and SI 2008/629 (Charities Accounting and Reporting Regulations) and, pending the making of replacement Regulations specific to SORP 2015 in accordance with Reg.8(4)(d) of SI 2008/629, the charity trustees have departed from the requirement of Reg.8(5) by following SORP (FRS 102) instead of SORP 2005 to the extent necessary to give a true and fair view in the circumstances. vi _ Goingconcern ~ Based on the monetary assets and human resources available at 31 August 2025, the trustees believe that the Circuit is a going concern.
vii Consolidation
The Circuit has denominational regulatory oversight in respect of the work of the Churches within the Circuit but has no legal or operational control of those Churches and their governing bodies except in extreme circumstances. For this reason, the financial statements of Churches within the Circuit are not consolidated into these financial statements.
‘ — ° viiioon Income recognition
Income is included in the Statement of Financial Activities (SOFA) when the Circuit becomes entitled to the resources; the trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability.
individual amounts categorised as Other income in the SOFA will be shown separately if they are 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 transactions are 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 102).
In accordance with the Charities SORP (FRS 102), the time of volunteers is not recognised. Further information on this matter is provided in the Trustees’ Annual Report. If goods are donated, a value will be shown in the SOFA or Notes where the value is*tonsidered material.
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ix Expenditure
Expenditure is recognised whena 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.
x 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 instalments are paid in accordance 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.
xii Tangible fixed assets
These are capitalised if they can be used for more than one year, and individually cost at least £1,000. The freehold property comprising the three manses is shown in the accounts at 2015 deemed values, which comprised the insurance 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 (on the assumption that they had reached the end of their useful economic life by the year-end) to be not less than their current value. Any depreciation would not be material. The properties have been reviewed for impairment.
The Dorking Christian Centre became the responsibility of the Circuit at 1st September 2021 at a deemed value of £2,514,629 comprising the insurance rebuild costs and an estimated land value of £345,000 and demolition costs of £50,000.
The Circuit has made use of the deemed cost option on transitioning to FRS102, as outlined above.
xiii Monetary Investments
The Circuit's investments are in monetary assets classified as basic financial instruments under FRS 102 and are held by the Trustees for Methodist Church Purposes (TMCP) as custodian trustees. The valuations, 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.
xiv Receivables and Payables; Bank and Cash (Basic Financial Instruments)
Debtors are stated at the amounts owed to the Circuit or prepaid. Creditors are recognised at the cash or other ~ consideration expected to be paid. The liquid funds of bank balances and deposit fund balances are shown at their realisable values.
xv Methodist Connexional Funds
The Methodist Church Connexion raises assessments against Circuits and these are paid quarterly to their Districts. The Circuits raise assessments against Churches in the Circuit. The District quarterly 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 Circuit may act as agent for ad hoc collections for various funds controlled and administered by The Methodist Church. ;[12][below.] These are detailed in|[Note]
xvi Funds
The trustees 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 (as capital) to generate an income the money or assets to be retained are classified as an Endowment Fund. The capital will be shown in the balance sheet in the column for endowment funds. The income may be restricted or unrestricted depending upon the terms of the endowment.
xviii 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, €ouncil Tax and water charges. These figures are not separately disclosed as benefits-in-kind for ministers as HMRC does not seek to tax these receipts in the hands of ministers.
xix Transition to FRS 102
The transition date as defined by FRS 102 was 1 September 2015.
Church: a group of members from fewer than 10 to more than 300
Circuit: a group of Methodist Churches near each other, typically between 10 and 30
Connexion: The Methodist Church in Great Britain which includes the Head Office at Methodist Church House, all Methodist Districts, Circuits and Churches in Great Britain
Connexional Funds: The Designated and/or Restricted Funds held and administered by the Connexion in furtherance of its charitable and mission objectives.
District: a group of contiguous Circuits, usually between 15 and 30
FRS: Financial Reporting Standard
HMRC: His Majesty's Revenue and Customs
Lay Employees: Personnel employed by the Circuit on generally accepted commercial employment terms
MMPS: Methodist Ministers’ Pension Scheme
Pensions Trust: The Pensions Trust, the organisation through which the Circuit arranges a pension scheme for its Lay Employees
Presbyters (including Superintendent): Probationer or Ordained Methodist Ministers and/or Deacons who have pastoral and administrative responsibility for the Churches within the Circuit
SOFA: Statement of Financial Activities
,
SORP: Statement of Recommended Practice
TMCP: Trustees for Methodist Church Purposes, the legal owner and Custodian Trustee of all Methodist Model Trust property, including legacies, Endowments and Accumulated Funds
. —
Dorking and Horsham} Circuit
;
3 Investment Property
Ail three manses in the Circuit are now being used by the ministerial team and their families.
4 Assessments on Churches
The Circuit comprises of 4 churches (3 Methodist Churches and 1 URC/Methodist Church SCLEP) and each is assessed for a contribution to meet the overail net costs of the Circuit. The Circuit aims to cover all its net core costs (including support granted to various mission projects that is not drawn from the Circuit Model Trust Fund) from this Assessment.
The contribution from each church is determined annually by the Circuit using a formulaic method which takes account of the relative number of members in each church and its relative income (after deduction of certain actual and notional expenses). Assessments on Churches are quarterly in advance (except Cobham UC who pay monthly in advance) and are treated as pre-payments on a receivable basis.
The Dorking Christian Centre, that had been managed by the Dorking Methodist Church, is now the Circuit's responsibility and their financial activities have been incorporated into these Circuit accounts. They also pay a monthly amount as their contribution to the running costs of the Circuit
5 Grants Receivable
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a. Grants Received. Directly. by Circuitae General Fund Circuit Model! | Restricted Total 2024
Trust Fund Funds
Dorking Christian Centre - Cook a
MoleValieyDC}| 16,300 16,300 16,300
[Totals 16,300 16,300 16,300
b. Grants Received. by Dorking. Christiansgt Centrg General Fund Circuit Model | Restricted Total
Trust Fund Funds
Dorking Christian Centre - Parish Nurse a
Cinnamon Network Trust]| 2,000
Dorking Christian Centre - Warm Spaces Po
Surrey CountyCounci| 200200250|
foalsSC~“CSsS~C“CSsSSCSCSCSC“‘“SCdLCOOCCC#C#“CRS“CWCNSNWN#N#NSOO.C~“‘éCNNOYYSOW#WOO
6 Other Income
| Generalmera Fund | CircuitTrust Model Fund |ree’Restricted | Totaltotal | nome
Leatherhead Family & Childreri's Worker a (
LeatherheadMC]ssid 36,169 36,169 33,438
~ |Circuit /Comerstone MC Administrator a es
ComerstoneMC]| 4,026 4,026 3,659
St Andrews Chapel Administrator a es
ComerstoneMC]| 5,370 5,370 4,876
poSt Andrews Chapel Caretaker/ CleanerComerstcne cfRe 4,800 4,800 4,736
Community Resilience Lay Worker a
po Comerstcne cf 4,430 4,430 9,591
St Andrews Chapel Centre Manager Rs
ComerstoneMC]| 9,444 9,444 7,894
Leatherhead Administrator a
LeatherheadMC[ st Ctst—CSsSCSY 9,054 9,054 8,378
Donations received for leaving gifts a7ap
Various Restricted Funds received by the Dorking
Christian Centre 2,365 2,365 1,924
1474[ T8058 75,658 | ___74,496
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Dorking and Horsham] Circuit
:
7 Grants and Donations
On 1st September 2023 the Methodist Churches at London Road Horsham, St Andrews Roffey and Partridge Green were merged into one church and collectively known as Cornerstone Methodist Church.
Most projects are run by the churches but the corresponding lay workers are employed by the Circuit and these grants are shown as internal transfers from the General Fund.
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General Fund
Grantee / Donee Unpaid b/fwd New this year Pald thisyear Paid this year Unpaid c/fwd
(external) (internal transfer)
Dorking Christian Centre Chaplain |e 12,921} —- | 12,921} ——- |
Circuit Administrator J 4,026] 4,026]
Donations for leaving gifts etc Ld 3,731 3,734 |
fotals 20,678 3,731 16947,
Circuit Model Trust Fund
Grantee / Donee Unpaid b/fwd New this year Paid this year Paid this year Unpaid c/fwd
(external) (Internal transfer)
foals —“(ié‘i ff df dd
There are three Designated Funds for manse repairs, general training and unused ministerial allowances (see Note 8 below). Transfers were made
General Fund CircuitTrust ModelFund Designated Funds | Restricted Funds
Grant funding from General Fund (16,947), = - || 16,947
Grant funding from CMTF 222 DN a
(140,730)[ 140,730[
General training (677{ 1677 {|
Ministerial allowances ” (490)[0
ZS 142,808 16047
Other Movements of Funds
: Item aa General Fund SircultTrust ModelFund Designated Funds | Restricted Funds
Provision for Stipend Support 2025-2026 [i (57,.830)|
Release Stipend Provision for 2024-2025 22,000} - |Jf]
Assessment- Dorking Christian Centre 35,000; =——s—iY 35,000))}) sd
Salaries - Dorking Christian Centre ee eee (35,000) 35,000
DCC Shortfall on Parish Nurse ee ee (58)
Budget for Refurbishment of Ryecroft Drive md 100,000 (100,000);
Closure of Lay Pastor fund 7500} [| 4 (7,500)
a
164,500 157,830 (70,058) 27,558
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The Circuit welcomed a new Presbyter on 1st September 2023 to serve the northern part of the circuit for two thirds of his time and he is also the Assistant Chair for the Gentral zone of the District for one third of his time for which the Circuit receives a reimbusement from South East District for one third of his stipend plus other costs. This is treated as a reduction of the Stipend expenditure and not income.
8 Salaries and associated costs
| Circuit Model General Fund Designated Funds] Restricted Funds Total Trust Fund |
|
|---|---|
| : 1 Full time and 9 (3 Full time Ct PUIMinE atid Presbyters) pantie ley employees) |
|
| Stipends/salaries National Insurance Contributions |
86,443Pp 133,331 219,774 10045] - |
| Ministerial travel Ministerial allowances Other ministerial expenses |
2 i a 8,218 Po a 490 ee ee ee 6473; 5,473 |
| EKSY3 147,158 274,604 |
Ministerial allowances to cover books and training costs are provided in the sum of up to £350 each year for each Presbyter. Any unused sums up to £350 for each Presbyter are carried forward to future years.
Ministers are members of the Methodist Ministers' Pension Scheme (MMPS) which is a defined benefit scheme.
The Circuit's lay employees have the option of joining a pension scheme which the Circuit has arranged with The Pensions Trust. This is a defined contributions scheme.
Payments to trustees
Payments to Presbyteral trustees are shown in the table above. Non-Presbyteral trustees receive no travel expenses and no other expense payments in the exercise of their duties save for reimbursement of costs incurred on behalf of the Circuit for specific projects or events (primarily manse repairs and maintenance).
i[ee]
~
Dorking and Horsham| Circuit
a
9 Property maintenance and costs
The Circuit is Managing Trustee for 3 manses, all of which are occupied by ministers stationed in the Circuit. The Circuit insures all 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 to all the properties is funded through a Designated Manse Fund and a transfer of £15,000 pa is made from the General Fund. The level of transfer is reviewed by the trustees each year.
The Circuit pays for the quinquennial structural surveys on each manse and each church in the Circuit.
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General Fund Circuit Model Designated Funds] Restricted Funds Total
Trust Fund
Property maintenance PO
Leatherhead]| 22,484{ 22,484
Ryecroft Drive, Horsham} = |= 113,825] = 113,825
Po Butlers Road, Horsham] = |= 3231; 3,234
Dorking ChristianCobhamCentre|fT3486; 00s1150[BO| 3,4861,10480
9358f 0 Pe 9,358
Water Rates 1404f 0 1,404
Structural surveys el i i ae 1,200
Dorking Christian Centre QO
Po Repairs&Refurbishment] Maintenance] | 14.090[ 11,844 1 41 , 090844
J Utilties-Gas/ElecWater/Phone|Insurance & Licences]|| 20,500{4509[ 204 ,50 90
15.4487 =| 180,270 11,844 __ 207,562
10 Office expenses
General Fund Circuit Model Designated Funds| Restricted Funds Total
Trust Fund
Phones and internet AE 2,189
Printing, office supplies etc 2520; 0 fe 2,520
Employment administration costs 1919[= 1,919
Charitable donation for Independent «#
Examination 350 350
IBankchargesOT
AdminDistrictcosts for monetary investments Po197|
DorkingAdvance Fund levy | iF 1,515
Christian Centre - Office costs po2867|
RES Tet] 2rd S017
: ae
The employment administration costs relate to the charge made by the central payroll bureau of the Methodist Church which the Circuit uses for
paying its lay employees. This figure also includes the Circuit's share of the Apprenticeship Levy payable by the Methodist Church.
The trust administration charge is levied by TMCP for investing the Circuit Model Trust Fund.
11 Other outgoings
General Fund Circuit Model Designated Funds| Restricted Funds Total
Trust Fund
SupernumeraryLay employment expenses and costs eeee eee eee
= 1,677
Training fees and other travel costs eT1789{ = - | Leer- fe | 1,789
Balance on Comm Res Fund to CMC ee ee 5,246 5,246
Leaving gift from donations received 1474p 1,474
a
Dorking Christian Centre
Café / Servery Costs ee 14,567] 14,567
Cleaning 14.551] 14,554
Other costs ee 2,309 3,037
Parish Nurse - equipment a ee >12s =
3,263; 33,105 6,031 42,399
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Various of the lay employees incur costs which are payable from the Restricted Funds held by the Circuit instead of by the churches where their work is based. This includes the cost of providing holiday and sickness cover for the cook at the Dorking Christian Centre.
The Circuit meets the travel costs of all non-stipendiary Ministers and Local Preachers preaching at Circuit churches and the cost of preaching fees payable to Supernumerary Ministers.
12 Methodist Connexional Funds
The monies shown below are passed to the Circuit by churches and their members for various Connexional Funds as set out in Note 1 (xv) and remitted to those funds. These figures are for information only and are not included elsewhere in the accounts.
|Balance broughtforward from lastyear
Offerings/Gifts - received for Methodist Connexional Funds
Offerings/Gifts - passed to Methodist Connexional Funds|EE
ee
3,047.15[56.00|
3,047.15]«56.00||
|---|---|
: a
cu
Dorking and Horsham| Circuit
BS1 Debtors
Deductions are made from Circuit monies in August in respect of stipends due for the month of September after the end of the accounting year. These are shown as debtors in the balance sheet.
BS2 Analysis of current assets and liabilities and provisions
Circuit churches pay their Assessments in August for the coming financial year, along with their contributions towards the costs of some of the lay employees during the coming year. A transfer has also been made from the Circuit Model Trust Fund during August in respect of the grants and donations agreed for the coming year. These payments and transfers are analysed below into the various funds along with the liabilities and provisions.
| Designated fund | |||||
|---|---|---|---|---|---|
| balances | |||||
| Manse repair fund | |||||
| Ministerial allowances | 1,400 | ||||
| Training fund | 1,500 | ||||
| Dorking Christian Centre | 38,525 | ||||
| 4408 | |||||
| Restricted Funds | Lay employee | Payments | Transfers | Creditorsdue in | |
| fund balances | received in | received in | >41 year | ||
| advance | advance | ||||
| Circuit /CornerstoneAdministrator Community Resilience LayWorker Dorking Christian CentreChaplain (Fundclog Dorking Christian CentreCook Dorking Christian CentreManagers Dorking ChristianCentre-ParishNurse_ LayPastor(Fund closed) Leatherhead Administrator |
1119] — -_—i« |
nn ee eee = |
po 2 Po |
9 |
|
| Leatherhead Y & CW | 9170f | 9,170 | |||
| StAndrews-Chapel Administrator { |
StAndrews Chapel CentreMgr/Mission |
= 250 |
StAndrews Chapel Caretaker /Cleaner |
||
| Sub Total: | 17,579] | 17,579 | |||
| Dorking Christian Centre Restricted | Fund | ||||
| balances | . | 10,465 | |||
| 14,112 | 175797 | 17,579 | |||
| General Funds | Fund balance | Payments | Transfers | Creditors due in | |
| received in | received in | 1 year | |||
| advance | advance | ||||
| Balance ofCFB deposits 18,140] [CircuitAssessment |
Stipendcosts |
0 39,723; |
Cd 57,830 |
||
| 78140 | 30,723 | 57,830 | S755 |
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|
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DECLARATIONS
Treasurer
| confirm that | 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
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Signature of Treasurer A — Date -Feb-26
V7
Name Brian Frogley
Address 9 Ramsey Close, Horsham, West Sussex RH12 5AF
Presentation to the Circuit Trustees for approval.
| confirm that the Accounts have been presented to the Circuit Trustees on
and were approved. P f
Signature of the Circuit Ne Wi 47
Superintendent x vi ‘ VillTY, .
;
Name of the Circuit
Superintendent Revd Antony Cavanagh
Independent Examiner’s Report to the Trustees of the
: 7 Dorking and Horshain Circuit
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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 examination is needed.
It is my responsibility to: . _-
° examine the accounts under section 145 of the Charities Act 2011;
e follow the procedures 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.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts with those records. It also includes consideration of any unusual items, in nature or scale, or disclosures in the accounts, seeking explanations 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 to whether the accounts present a true and fair view. My report is limited to those matters set out in the statement below.
Independent Examiner’s 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.
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(3) | have/hewessat 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 :
TONY chdvin
fe ‘
_ Relevant Professional qualification or body
Address 33, KW Omen, wuTe TEAC,
WUTTLE Lhe PT On
Viesr suse Qnig SL)
Dale mared wal
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