2023-08-31-accounts

		Page
Legal and administrative information
Trustees' report		4-9
Independent Auditor's	report	10-12
Statement offinancial	activities	13
Balance sheet		14
Statement ofCash Flows		15
Notes to the financial	statements	16-29

expenditure (less any extr are analysed below;	aordinary expenditure).	The funds ofthe	charity at the b
		2023	2022
		0
Total Funds at 31stAugust		3,511,458	3,549,120
Restricted Funds		(1,280,707)	(1,171,091)
Designated Funds		(30,000)	(76,000)
Tangible Fixed Assets		(1,569,318)	(1,628,074)
Investment Property		(400,000)	(400,000)
Total Unrestricted Reserve		231,433	273,955
50%ofannual expenditure	on Circuit Activities	246,845	216,777
(Deficit)/excess reserves held at balance sheet date		(15,412)	57,178

				Unrestricted	Restricted	Total	Total
			Note	Funds	Funds	2023	2022
					8
Incoming Resources
Donations and legacies			2a				7,469
Income from charitable	activities		2b	335,360	5,164	340,524	321,610
Investment income			2c	9,625	18,502	28,127	4,488
Other income			2d	108,892	100,000	208,892	1,383,084
Total incoming resources				453,877	123,666	577,543	1,716,651
Resources expended
Expenditure on charitable		activities	3a	458,020	35,669	493,689	433,554
Investment asset costs			3b		11,171	11,171	23,624
Other expenditure			3c	97,005	11,859	108,864	183,734
Total resources expended				555,025	58,699	613,724	640,912
Net incoming resources				101,148	64,967	(36,181	1,075,739
Traasfers between funds			17	(46,130)	46,130
Net incoming resources				6747,2787	111,897	~36,181	1,075,739
Other recognised gains and		losses
Gain/(loss) on investments					(1,481)	(1,481)	(3,104)
Revaluation offixed assets
Nct movement in funds				(147,278)	109,616	(37,662)	1,072,635
Balance brought forward				2,378,029	1,171,091	3,549,120	2,476,485
Total Funds Carried Forward				2,230,751	1,280,707	3,511,458	3,549, 120

			2023	2022
	Note
Fixed assets
Tangible fixed assets	4	1,569,318		1,628,074
Investment property	5	400,000		400,000
Investments	6	640,292		402,691
Total fixed assets			2,609,610		2,430,765
Current assets
Debtors		20,599		16,035
Investments held for resale		565,000		805,000
Cash at bank and in hand		350,825		412,676
Total current assets		936,424		1,233,711
Liabilities
Creditors:	9
amounts falling due within one year		34,576		115356
Net current assets			901,848		1,118,355
Net assets			3,511,458		3,549,120
Funds ofthe charity	16/18
Unrestricted funds			2,200,751		2,302,029
Designated funds			30,000		76,000
Restricted funds			1,280,707		1,171,091
Total funds			3,511,458		3,549,120

							Total	Prior Year
							Funds	Fuads
								8
Cash flows from operating activities:
Net cash provided by (used in) operating		activities					12,861	(19,343)
Cash flows from investing activities:
Dividends, interest and rents from investments							28,127	4,488
Purchase ofproperty and equipment							(123,253)	(246,898)
Proceeds from the sale ofproperty							259,496	115,705
Proceeds from the sale ofinvestments
Additions/disposals in the year							(239,082)	195,247
							(74,712)	68,542
Cash flows from financing activities:
Change in cash and cash equivalents reporting period	in	the					(61,851)	49,199
Cash and cash equivalents at the beginning			ofthe reporting				412,676	363,477
period
Cash and cash equivalents at the end	ofthe			reporting		period	350,825	412,676
Reconciliation ofnet income/(expenditure)					to net cash inflow
from operating activities:
Net movement in funds for the reporting			period
(as per the Statement ofFinancial Activities)							(37,662)	1,072,635
Adjustments for:
Depreciation							2,009	2,009
Gains/losses on investments							1,481	3,104
Dividends, interest and rents from investments							(28,127)	(4,488)
Loss/profit on the sale offixed assets							(79,496)	(115,705)
(increase)/decrease in investment assets			held for sale				240,000	(465,000)
Value offixed assets transferred to	Circuit							(625,000)
(increase)/decrease in debtors							(4,564)	(1,304)
increase/(decrease) in creditors							(80,780)	114,406
Net cash provided by(used in) operating				activities			12,861	(19,343)

2. Incoming Resources
						2023				2022
		Unrestricted		Restricted		Total	Unrestricted	Restricted		Total
			Funds		Funds	Funds	Funds		Funds	Funds
2a Donations and Legacies
Legacy							3,000			3,000
Donations							4,469			4,469
							7,469			7,469
2b Income from Charitable
Activities
Main Assessments			280,000			280,000	280,000			280,000
NW Layworker Funding									10,000	10,000
Circuit Office			272			272	1,106			1,106
Rentals			43,990			43,990	16,455			16,455
Connexional Funds			6,529			6,529	6,418			6,418
North West Project							1,008			1,008
Mission Fund					5,164	5,164			3,930	3,930
Funeral Levies			1,105			1,105	1,620			1,620
Wedding Levies			225			225	300			300
Sundry tk Other Income			3,239			3,239	773			773
			335,360		5,164	340,524	307,680		13,930	321,610
2cInvestment Income
Interest and dividends			9,625		18,502	28,127	1,153		3,335	4,488
Gain from sale ofinvestment		assets
			9,625		18,502	28,127	1,153		3,335	4,488
2d Other Income
Gain re the sale ofQueens Road manse			91,355			91,355
Stipend Support funding			17,537			17,537
Valuation adjustment New Hope Church					100,000	100,000
Sale of Pogmoor Chapel									152,841	152,841
Cudworth Church transferred		to circuit					400,000			400,000
New Hope Church for sale									250,000	250,000
Valley Darfield Church for	sale								215,000	215,000
Shatton Church transferred	to Circuit						225,000			225,000
CFPLevy Refund re Barugh		House							139,738	139,738
Trust 20106									72	72
CJRS Grant (Furlough)							433			433
			108,892		100,000	208,892	625,433		757,651	1,383,084

Resources Expe	nded
						2023			2022
				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				Funds	Funds	Funds	Funds	Funds	Funds
				f					5
3a Expenditure on Charitable			Activities
Stipends				151,997		151,997	145,553		145,553
Salaries				110,918		110,918	72,190	10,000	82,190
Travel				9,439		9,439	10,167		10,167
Manses Expenses:
Council Tax				7,411		7,411	7,600		7,600
Water Rates				1,472		1,472	2,162		2,162
Maintenance B'c repairs				13,790		13,790	20,451		20,451
Insurance				4,758		4,758	4,719		4,719
Mission I'und;
Grants					7,716	7,716		7,996	7,996
Other					5,520	5,520		2,128	2,128
Mana ement and Administration:
Telephone				2,914		2,914	3,147		3,147
Postage, prindng and	stationery			957		957	2,174		2,174
Website				689		689	607		607
Quarterly magazine				808		808
Circuit Office Rent				3,030		3,030	3,000		3,000
Books and Courses				2,935		2,935	4,539		4,539
Professional and Legal				962	1,147	2,109	1,175	1,713	2,888
Sheffield and District	Assessment			69,420		69,420	69,420		69,420
Connexional Funds				2,617		2,617	6,428		6,428
North West Project							2,537		2,537
Quinquennial Costs				6,553		6,553	4,298		4,298
Rental Property Costs				50,965		50,965	11,197		11,197
Sundries tk miscellaneous				4,156		4, 156	405		405
District Levy					21,286	21,286		28,443	28,443
Depreciation				2,009		2,009	2,009		2,009
Bank charges				70		70	70		70
Churches Accounts tk payroll				3,050		3,050	2,726		2,726
Audit dr Accountancy				7,100		7,100	6,700		6,700
				458,020	35,669	493,689	383/74	50,280	433,554
3b Investment Asset Costs
Hoyland property running costs					378	378		23,624	23,624
New Hope insurance	dr fees				10,793	10,793
					11,171	11,171		23,624	23,624
3c Other Expenditure
Contribution to Pensions Fund								38,909	38,909
Removal costs				7,376		7,376
Rent Contibution- Melton Mowbray				5,087		5,087
CIRS Grant to Churches							433		433
Loss on the sale ofHoyland		Chapel			11,859	11,859
Connexional Levy on	Sale ofAssets			84,542		84,542		144,392	144,392
				97,005	11,859	108,864	433	183,301	183,734

			2023	2022
Mission Fund Grants:
Coronation celebration	grants	to churches	1,300
Dementia Friendly grant			500
Messy Vintage grant			500
Church outing grant			500
Energy EAiciency Evaluation		grant	500
Ladies Lunch			528
Lego Club			400
Walking club			250
Hemsworth Fiesta			500
Friendship cafe			500
Messy Church grant			500
Toddler group			500
Grant for lighting at Buckley			500
The Exodus Project				3,000
Great Houghton Mission Grant				500
Oasis Cafe Mission Grant				500
Kexborough Luncheon	Club	Grant		500
Barnsley Churches Drop-In Project				1,000
Street Pastors				1,000
NE Streaming Services				558
Learning Grant			738	738
One-off Events/Small	Grants			200
			7,716	7,996
Em lo ee emoluments
Wages and salaries			99,707	73,968
Employer NI contributions			6,153	3,897
Pension cost			5,058	4,325
			110,918	82,190

	Freehold	Property
	Land dt Buildings	Improvements	Total
Original Cost
As@01September 2022	1,601,638	32,683	1,634,321
Additions in the year Disposals AsI31August 2023	123,253 ~(iil0,000 1,544,891	32,683	123,253 (180,000) 1,577,574
Depreciation
As @01September 2022		6,247	6,247
Depreciation charge		2,009	2,009
As @31August 2023		8,256	8,256
Net BookValue
As @01 September 2022 AsI31August 2023	1,601,638 1,544,891	26,436 24,427	1,628,074 1,569@18

Other Investments
		2023	2022
		s
Market value at 1 September		402,691	601,042
Additions in the year		617,998	295,986
Expenditure/Disposals	in the year	(378,916)	(491,233)
Increase/(Decrease) in	the year	(1,481)	(3,104)
Market value at 31August		640,292	402,691
Gain on investments		(1,481)	3,104

Debtors
	2023	2022
		0
Debtors and accrued income	1,158
Prepayments	19,441	16,035
	20,599	16,035

8.	Investment	Investment	Assets held for resale
				2023	2022
	Hoyland	Church - closed 2021			340,000
	Valley Darfield Church - closed 2022			215,000	215,000
	New Hope Church - closed 2022			350,000	250,000
				565,000	805,000
9.	Creditors
				2023	2022
					0
	Creditors	&	Accruals	34,576	113,956
	Deferred	income			1,400
				34,576	115,356

Name	Position	Stipend or	Employers'	Pension	Total
		Salary	NICs	Contributions	Cost
2022/23
Reverend Michael Neal	Superintendent Minister	29,796	2,923	7,244	39,963
Reverend Ben Scrivens	Minister	27,104	2,543	7,244	36,891
Reverend Claire Rawlinson	Minister	27,104	2,543	7,244	36,891
Reverend Alison McCauley	Minister	27,104	2,543	7,244	36,891
Jayne Wragg	Circuit Administrator	5,446	461	641	6,548
Carol Jewkes	Circuit Administrator	12,586	796	645	14,027
Eleanor Peet	Circuit Lay Worker	14,321	730		15,051
Linda Stammers	Circuit Lay Worker	12,510	476	751	13,737
Daphne Irwin	Circuit Lay Worker	12,825	520	769	14,114
Peter White	Circuit Lay Worker	25,699	2,322	1,542	29,563
Deborah Evans	Circuit Lay Worker	1,146	53		1,199
Aimee Crosslaud	Circuit Lay Worker	2,933	91		3,024
Carol Cotton	NE Lay Worker	12,241	704	710	13,655
		210,815	16,705	34,034	261,554
2021/22
Reverend Michael Neal	Superintendent Minister	28,679	2,825	6,971	38,475
Reverend Cameron Stirk	Minister	26,087	2,453	6,971	35,511
Reverend Ben Scrivens	Minister	26,087	2,453	6,971	35,511
Reverend Claire Rawlinson	Minister	26,087	2,453	6,971	35,511
Jayne Wragg	Circuit Administrator	14,276	764	1,637	16,677
Eleanor Pact	Circuit Lay Worker	12,979	578		13,557
Linda Stammers	Circuit Lay Worker	11,357	345	681	12,383
Daphne Irwin	Circuit Lay Worker	9,302	368	558	10,228
Peter White	Circuit Lay Worker	11,859	1,089	597	13,545
Carol Cotton	NE Lay Worker	14,196	752	852	15,800
		180,909	14,080	32,209	227,198

maintenanc	e costs	ofsimil	ar prop	erties own	ed by the Circuit.	The total cost
					2023	2022
Stipend of	Reverend	Michael	Neal		29,796	28,679
Employer's	National	Insurance	contributions		2,923	2,825
Employer's	pension	contributions			7,244	6,971
					39,963	38,475
Notional estimate ofcost ofproviding				manse	14,850	13,500
Chair's expenses					2,648	3,085
Total cost					57,461	55,060

	Balance b/f	Incoming	Resources		Balance c/f
	01/09	Resources	Expended	Transfers	31/08
2023
South Hiendley	2,197	46	(134)	(40)	2,069
Model Trust Fund	400,494	18,456	(23,780)	243,053	638,223
Property held for resale	674,120	100,000	(23,030)	(196,883)	554,207
Methodist Women in Britain	137				137
Mission Fund	94,143	5,164	(13,236)		86,071
	1,17],091	123,666	(60,180)	46,130	1280,707
2022
South Hiendley	105,131	615	(1,270)	(]02,279)	2,197
Model Trust Fund	495,911	295,371	(108,034)	(282,754)	400,494
Property held for resale	340,000	465,000	(130,880)		674,120
Methodist Women in Britain	137				137
Mission Fund	87,940	3,930	(10,125)	12,398	94,143
Mission Fund - salaries		10,000	(10,000)
	1,029,119	774,916	(260,309)	(372,635)	1,171,091

		2023	2022
~868 Hi	4)
Transfer Transfer	toCFB(General Circuit Purposes) to HSBC(General Circuit Purposes)	(40) ~48	(102,043) ~236 102,279
Transfer	to CFB(Mission Fund)		(12,398)
Transfer	to CFB(Conservatory RoofOrchard Croft	(10,260)
Transfer	to CFB(Windows Wheetshaw Lane)	(10,300)
Transfer	to CFB(Windows Hawshaw Lane)	(8,890)
Transfer	toHSBC (Manse Costs reimbursed)	(12,756)
Transfer	to CFB(General Circuit Purposes)		(20,000)
Transfer	to CFB(Assessment support for churches)		(8,400)
Properties sold during the year		407,697
Transfer Capital	to HSBS(Barugh House building project) Expenditure (Barugh House building project)	~)22,438	(22,353) ~2)9683
		243,053	~282,734)
Pro held for resale
Sale ofHoyland Church		(196,883)
		196,883
Mission Fund:
Transfer	&om MTF		12,398
			12398
Total Transfem to/(from) Restricted Funds		46,130	(372,635)
18.Designated	Funds
		2023	2022
			8
Quinquennial and electrical inspections		13,750	12,500
Manse redecoration		10,000	8,500
Removal	and relocation	6,250	5,000
Planned	ministerial appointment 2023		50,000
		30,000	76,000

				2023	2023	2022
						f
Balance brought		forward
Offerings/Gifts		received during	the year		113	6,485
Offerings/Gifts		paid over during	the year		(113)	(6,485)
Balance carried		forward
.Analysis	ofAssets	between Funds
			Iavestment	Taagible	Other
		Investments f	Property	Fixed Assets f	Assets	Total
31/08/2023
Unrestricted	Funds		400,000	1,569,318	231,433	2,200,751
Designated	Funds				30,000	30,000
Restricted Funds		640,292			640,415	1,280,707
		640,292	400,000	1,569,318	901,848	3,511,458
31/08/2022
Unrestricted	Funds		400,000	1,628,074	273,955	2,302,029
Designated	Funds				76,000	76,000
Restricted Funds		402,691			768,400	1,171,091
		402,691	400,000	1,628,074	1,118,355	3,549,120