# BARNSLEY METHODIST CIRCUIT REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025 

Registered Charity Number: 1135240 

BARNSLEY METHODIST CIRCUIT 

## TRUSTEES’ REPORT AND ACCOUNTS 

## YEAR ENDED 31 AUGUST 2025 

## CONTENTS 

||Page|
|---|---|
|Legal andAdministrative Information|3|
|Trustees’ Report|4-9|
|Independent Auditor’s Report|10-12|
|Statement ofFinancial Activities|13|
|Balance Sheet|14|
|Statement ofCash Flows|15|
|NotestotheFinancialStatements|16-29|



Page | 2 

BARNSLEY METHODIST CIRCUIT 

## LEGAL AND ADMINISTRATIVE INFORMATION 

## YEAR ENDED 31 AUGUST 2025 

Principal Office Barnsley Methodist Church Circuit Office Emmanuel Methodist Church Huddersfield Road Barnsley 875 1DT 

Circuit Administrator Carol Jewkes 

Accountant Angela Hayes Community Accountant 22 Brocklehurst Avenue Barnsley S70 3EE 

Registered Auditors GBAC Limited Old Linen Court 83-85 Shambles Street Barnsley S70 2SB Principal Bankers HSBC 5 Market Hill Barnsley S70 2PY 

Investment Managers Central Finance Board of the Methodist Church 4th Floor Friendly House 52/58 Tabernacle Street London EC2A 4NJ 

Solicitors Bury and Walkers Britannic House Regent Street Barnsley S70 2EQ 

Page | 3 

BARNSLEY METHODIST CIRCUIT 

TRUSTEES’ REPORT 

## YEAR ENDED 31 AUGUST 2025 

The Barnsley Methodist Circuit Trustees submit their Annual Report and Financial Statements for the year ended 31 August 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP FRS102) “Accounting and Reporting by Charities” issued in 2019, in preparing the Annual Report and Financial Statements of the Charity. 

The Barnsley Methodist Circuit is part of the Methodist Church, which is a charity. The Circuit is registered with the Charity Commission under the name of The Methodist Church — Barnsley Circuit, Registered Charity Number 1135240. 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

As part of the Methodist Church, the charity is governed by the Deed of Union (1932) and the Methodist Church Act (1976). The governing documents for the Circuit are contained in “The Constitutional Practice and Discipline of the Methodist Church”. 

The managing body of the Circuit is The Circuit Meeting. The members of this body are the Trustees of the charity. The Circuit Meeting meets quarterly. All major policies and decisions on all Circuit matters are made at these meetings. The Circuit Meeting comprises: 

Superintendent Minister — Chairman Other Circuit Ministers and employed Lay workers Circuit Leadership Team Circuit Secretary Circuit Treasurer 

Appointed representatives from all churches within the Circuit. 

A full list of the current trustees is given in note 22 to the financial statements. The position of Treasurer is currently vacant and the Circuit Resources Team takes on this role. 

Ministers and Lay workers are automatically appointed as trustees as a condition of their appointment to the Circuit. Formal training in trusteeship is given to Ministers by the Methodist Church. The Circuit Leadership Team, the Circuit Secretary and the Circuit Treasurer are recruited from members of the churches worshipping in the Circuit and are appointed for a period of six years. They are offered training by the Sheffield District of the Methodist Church. Representatives from the churches are appointed by their churches. Other than safeguarding training, there is no formal training programme offered to this group of Trustees but all will be Trustees of their individual church charities and many have previously served as Circuit Stewards. All office holders are expected to undertake safeguarding training as a condition of appointment. 

Day-to-day management is undertaken by the Superintendent Minister and the Circuit Leadership Team. A number of sub-committees of The Circuit Meeting also work on policy, mission and strategy. The decisions of these bodies are subject to ratification by The Circuit Meeting. 

## RELATED PARTIES 

The charity is part of the Methodist Church which includes the Connexion, Districts and local churches. Barnsley Methodist Circuit is part of the Sheffield District and supports the following local multi-site churches: 

Methodist Church Barnsley South (registered charity number 1193107). Methodist Church Barnsley North East (registered charity number 1185800). Methodist Church Barnsley North West (registered charity number 1135136). 

Page | 4 

BARNSLEY METHODIST CIRCUIT 

TRUSTEES’ REPORT continued 

YEAR ENDED 31 AUGUST 2025 

## OBJECTIVES AND ACTIVITIES 

The Vision of the Barnsley Methodist Circuit is to share the gospel of Jesus Christ by encouraging, resourcing and enabling the people and churches of the Circuit to serve their communities and the wider world. 

## ACHIEVEMENTS AND PERFORMANCE 

During the year the Circuit, through the member churches, has been active in the local and wider communities and has successfully started or continued with a number of initiatives and programmes in support of the objectives. This is in addition to a programme of religious services, some online, and including weddings and funerals. 

The Circuit Leadership Team (CLT) has continued to provide representative and accountable leadership in the life of the Circuit, meeting regularly throughout the year and playing an active part in important discussions and planning around the Circuit’s finances and staffing. Membership of the Circuit Leadership Team is approved by the Circuit Meeting annually. 

During the year the CLT continued to pursue the 2024-2027 three-year Mission Plan for the Circuit built around the four elements of Our Calling, reviewed progress against the Plan regularly, and has started a number of new initiatives in response to the Plan. In the course of the year a number of grants of up to £500 were given for new mission work being undertaken by churches and chapels, supporting a range of innovative initiatives. 

The Circuit once again supported the work of Blythswood Care by encouraging members to prepare shoe boxes to be collected in November and distributed in other parts of the world in time for Christmas. Churches were encouraged to support the Barnsley Foodbank Partnership, to renew their commitment to Fairtrade, and to seek to address environmental issues in seeking to become Eco churches. A number of churches continue to offer warm spaces for their local community. 

Following the death of the Superintendent Minister in December 2024, the vacancy was not filled (Methodist appointments run from September). The Minister for the NW took on the responsibilities of Superintendent and the Minister for the NE extended her role to the South church. After the Deacon curtailed her appointment from July 2024 for personal reasons, the position remained vacant until an appointment was made from September 2025. 

Following the plan on ministerial staffing of these vacant positions, including the moving on of the NE Minister from July 2025, the circuit sought to appoint replacements. A new Minister and Deacon joined the circuit in September 2025 

The Circuit continues to employ a part time Administrator to support its work, and several part time Lay Workers in the Churches of the Circuit. New Lay Workers were also appointed when positions became vacant. 

The Circuit Leadership Team continued to provide support to the Circuit Staff and wider family of the church. 

Page | 5 

BARNSLEY METHODIST CIRCUIT 

TRUSTEES’ REPORT continued 

## YEAR ENDED 31 AUGUST 2025 

A main responsibility of the Circuit in particular is to maintain the fabric of properties in its possession and to arrange the finances for the maintenance of the member chapels. A full programme of repairs and improvements has been progressed so that the chapels may continue to be fully available for their local communities. The renting out of the one manse that is not being occupied by a minister and is therefore not required for Circuit staff has continued to be a source of income; it should be noted that it is not the aim of the Circuit to hold property as an investment and surplus properties will be sold when market conditions are favourable. 

Due to the closure of a number of chapels, the Circuit has taken responsibility for the former chapel buildings of Shafton, Cudworth, New Hope, Valley Darfield and Silkstone Common. At the time of writing the Shafton building is vacant but going through a process to assess if can be opened with community involvement, for community use. Cudworth is occupied by the Exodus Project working with young people but is currently under offer with a view to sale, and a Play Café and Tea Room is operating at Valley Darfield. The progress to sale of the New Hope premises was agreed. 

In this financial year the Silkstone Common property has transferred to the responsibility of the Circuit and is also going through a process to assess if it can be opened with community involvement, for community use. The NW Church acts as agent for the Circuit in relation to the accounts of Silkstone Common. 

In order to better manage the properties in their care the Trustees appointed Forge Partnerships to give support with maintenance, reviewed & developed a property strategy with Sheffield District and began with advice from TMCP to transfer contracts to a lease footing. To assist with these property matters the Circuit employed a part time Property Coordinator from Spring 2025. 

## FINANCIAL REVIEW 

## Income Generation 

The main source of income is generated by a levy, known as the Circuit Assessment. This Circuit Assessment is levied on each individual church within the Circuit based on an allocation of shares recommended to the Circuit Meeting through the Circuit Resources Team. During the year the Circuit has achieved additional income by letting out, on a short-term lease, a manse which would otherwise be vacant. The Circuit has also generated rental income from its properties at Cudworth, Valley Darfield and Silkstone Common. 

## Fixed Assets 

The Circuit owns the manses and certain furnishings therein. The properties are held for the use of Ministers and therefore are not considered to be investment properties. The values included in the balance sheet represent the ‘deemed cost’ at the date of the most recent valuation in August 2013. 

Church buildings are transferred to the Circuit upon church closure. Buildings that are to be sold are included in the balance sheet as current assets. Proceeds of sales of Church buildings, as well as sales of manses, less a levy from the Methodist Church, are the property of the Circuit and are held as restricted funds. 

The Circuit retains sufficient funds in reserve to cover any emergency maintenance costs and capital expenditure that may be required. 

Page | 6 

BARNSLEY METHODIST CIRCUIT 

TRUSTEES’ REPORT continued 

## YEAR ENDED 31 AUGUST 2025 

## Reserves Policy 

The funds of the charity consist mainly of land, buildings, investments and bank deposits and the Trustees intend to maintain their value to provide income and resources for future work in pursuit of the charitable objectives. The Circuit Meeting sets budgets to maintain a balance between income and expenditure and there is a target of holding liquid cash reserves equal to 50% of annual expenditure (less any extraordinary expenditure). The funds of the charity at the balance sheet date are analysed below: 

**==> picture [400 x 168] intentionally omitted <==**

**----- Start of picture text -----**<br>
||||||||||
|---|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Total|Funds|at|31st August|3,640,316|3,426,046|
|Restricted|Funds|(1,128,014)|(1,285,131)|
|Designated|Funds|(34,500)|(31,450)|
|Tangible|Fixed|Assets|(1,345,301)|(1,347,309)|
|Investment Property|(665,000)|(400,000)|
|Total|Unrestricted Reserve|467,501 _|362,156|
|50%|of forecast|annual|expenditure|on|Circuit|Activities|252,737|253,633|
|(Deticit)/excess|reserves|held|at balance|sheet date|214,764|108,523|

**----- End of picture text -----**<br>


Designated funds are those set aside for future commitments/planned activities. Designated funds held at the year end are detailed in note 18 of the accounts. 

The Circuit Meeting through the Circuit Resources Team monitors reserves carefully to ensure sufficient funds are held to support the ongoing mission of the Church in Barnsley. Any excess reserve will be used in furtherance of the charitable activities. 

## Investment Policy 

The Circuit bank deposits are held by HSBC and the Central Finance Board of the Methodist Church. It is the policy to hold higher balances with the Central Finance Board due to the differential in interest rates. The Circuit has a number of trusts, held by Trustees for Methodist Purposes. Management of the funds and investment strategy is the responsibility of the Circuit. 

There are no bench marks for the expected returns or appreciation on investments. It is the Circuit's policy to manage the cash and investment resources of the Circuit so that a rate of return on investment is obtained at least as good as market rate, considering the Circuit's low appetite for risk. 

The Circuit trustees’ investment policy is aligned with that of the Central Finance Board of the Methodist Church (CFB) and the Trustees for Methodist Church Purposes (TMCP) that takes into consideration the social, environmental and ethical considerations, both negatively and positively, that make investments suitable for the Methodist Church. 

## RISK POLICY 

The Trustees are responsible for identifying and managing risk. The Trustees monitor and review the activities of the charity to ensure that risks are identified and that procedures have been put in place to mitigate those risks. The major risks to which the charity is exposed are financial, organisational and reputational. 

Page |7 

BARNSLEY METHODIST CIRCUIT 

TRUSTEES’ REPORT continued 

YEAR ENDED 31 AUGUST 2025 

## Financial Risk 

The Circuit’s main source of funds is the Circuit Assessment. This is paid by the Circuit churches some of whom are under significant financial pressure. The Circuit has sufficient reserves to allow it to continue to operate for a significant period if churches were unable to meet the Assessment in full. The Circuit has established sub-committees to manage Circuit resources (the Resources Team) and strategic planning (the Invitations and Planning team). These teams work together with the Circuit churches to ensure that collectively across the churches the Assessment remains affordable. 

## Organisational Risk 

There is a shortage of ordained ministers across the Methodist Connexion which may result in a reduction in ordained staff either when ministers enter stationing at the end of their period of appointment to the Circuit, if redeployed or they retire. A reduction in ministers may reduce the ability of the Circuit to meet its aims. The Invitations and Planning Team reviews staffing levels against the strategic aims of the Circuit to present reasoned statements of need at the point of move of ministers. 

## Reputational Risk 

The Circuit, churches within the Circuit and the wider Methodist Connexion have contact with vulnerable adults and children which presents a number of safeguarding issues. Failures in safeguarding, both historic and current might result in major reputational damage to the Circuit. Safeguarding training is mandatory for all staff, office holders and trustees. The Circuit has a designated safeguarding officer and support is available from District and Connexion. 

## PUBLIC BENEFIT 

The trustees have taken due regard of guidance on public benefit published by the Charity Commission and consider that the Circuit enables its member churches to deliver such benefits. 

## FUTURE DEVELOPMENTS 

The Trustees intend to continue actively managing the property and investment portfolio which generates funds to better pursue the charitable objectives. This will include continuing to implement the three-year Mission Plan, and in particular continuing to use Circuit finances to support the work of churches and chapels, holding an annual event to provide challenge and inspiration about mission opportunities, improving Local Preacher development and recruitment, sharing resources for worship about issues of social justice, and exploring the positive opportunities which come with the change of ministers. 

## EVENTS AFTER THE END OF THE REPORTING PERIOD 

There were no events after the end of the reporting period to disclose. 

Page | 8 

BARNSLEY METHODIST CIRCUIT 

TRUSTEES’ REPORT continued 

YEAR ENDED 31 AUGUST 2025 

## STATEMENT OF TRUSTEES’ RESPONSIBILITIES 

Law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and: 

- select suitable accounting policies and then apply them consistently; 

- " observe the methods and principles in the Charities SORP; 

- " make judgements and estimates that are reasonable and prudent; 

- « state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- " prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## STATEMENT OF DISCLOSURE TO THE AUDITORS 

In accordance with the law, as the trustees, we certify that: 

- « So far as we are aware, there is no relevant information of which the Auditors are unaware; and 

- = As the trustees, we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant information and to establish that the charity’s Auditors are aware of that information. 

Approved by the trustees and signed on their behalf by: 

## REVEREND LYN GREGG TRUSTEE 

## Date: Qe” Marth 2026 

Page | 9 

BARNSLEY METHODIST CIRCUIT 

## INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF BARNSLEY METHODIST CIRCUIT 

## YEAR ENDED 31 AUGUST 2025 

## Opinion 

We have audited the financial statements of Barnsley Methodist Circuit (the ‘charity’) for the year ended 31 August 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 

## In our opinion, the financial statements: 

- give a true and fair view of the state of the charity's affairs as at 31 August 2025 and of its incoming resources and application of resources, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- - have been prepared in accordance with the requirements of the Charities Act 2011 

## Basis for opinion 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## Conclusions relating to going concern 

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## Other information 

The other information comprises the information included in the annual report other than the financial statements and our auditors' report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

Page | 10 

BARNSLEY METHODIST CIRCUIT 

## INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF BARNSLEY METHODIST CIRCUIT 

## YEAR ENDED 31 AUGUST 2025 

## Matters on which we are required to report by exception 

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: 

- _ the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or - sufficient accounting records have not been kept: or - the financial statements are not in agreement with the accounting records; or - we have not received all the information and explanations we require for our audit. 

## Responsibilities of trustees 

As explained more fully in the statement of trustees’ responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable incorporated organisation or to cease operations, or have no realistic alternative but to do so. 

## Auditors’ responsibilities for the audit of the financial statements 

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with S154 of the Act and relevant regulations made or having effect thereunder. 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. 

We obtained an understanding of the Charity and the sector in which it operates to identify laws and regulations that could reasonably be expected to have a direct effect on the financial statements. We obtained our understanding in this regard through discussions with management, application of cumulative audit knowledge and experience of the sector. 

We determined the principal laws and regulations relevant to the Charity in this regard to be those arising from the Charities Act 2011, Local tax laws and regulations, Anti Money Laundering Legislation and Bribery Act 2010. 

Page | 11 

BARNSLEY METHODIST CIRCUIT 

## INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF BARNSLEY METHODIST CIRCUIT 

## YEAR ENDED 31 AUGUST 2025 

We designed our audit procedures to ensure the audit team considered whether there were any indications of non-compliance by the Charity with those laws and regulations. These procedures included, but were not limited to; a review of the Board minutes throughout the year and post year end. A review of general ledger transactions and discussions with management. 

We also identified the risks of material misstatement of the financial statements due to fraud. We considered, in addition to the non-rebuttable presumption of a risk of fraud arising from management override of controls, including the potential for management bias identified in relation to the provisions and estimates and we addressed this by challenging the assumptions and judgements made by management when auditing that significant accounting estimate. 

As in all of our audits, we addressed the risk of fraud arising from management override of controls by performing audit procedures which included but were not limited to: the testing of journals; reviewing accounting estimates for evidence of bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. 

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:/Avww.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors’ report. 

## Use of our report 

This report is made solely to the charity's trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

## 26.03.2026 

GBAC Limited Statutory Auditor 

Old Linen Court 

83-85 Shambles Street Barnsley South Yorkshire $70 2SB 

GBAC Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under Part 42 of the Companies Act 2006. 

Page | 12 

## BARNSLEY METHODIST CIRCUIT 

## STATEMENT OF FINANCIAL ACTIVITIES 

## YEAR ENDED 31 AUGUST 2025 

|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
||Note|Funds|Funds|2025|2024|
|||£|£|£|£|
|IncomingResources||||||
|Donations and legacies|2a|895|-|895|370|
|Income from charitable activities|2b|363,954|3,690|367,644|346,537|
|Investment income|2¢|20,856|14,197|35,053|42,113|
|Otherincome|2d|235,707|-|235,707|42,240|
|Total incoming resources||621,412|17,887|639,299|431,260|
|Resources expended||||||
|Expenditure on charitable activities|3a|410,515|24,959|435,474|506,042|
|Investment asset costs|3b|2,127|-|2,127|5,008|
|Otherexpenditure|3c|7,449|-|7,449|8,060|
|Total resources expended||420,091|24,959|445,050|519,110|
|Net incoming resources||201,321|(7,072)|194,249|(87,850)|
|Transfers between funds|17|170,066|(170,066)|-|-|
|Net incoming resources||371,387|(177,138)|194,249|(87,850)|
|Other recognised gains and losses||||||
|Gain/(loss) on investments|6|-|21|21|2,438|
|Revaluation offixed assets||-|20,000|20,000|“|
|Netmovement in funds||371,387|(157,117)|214,270|(85,412)|
|Balance brought forward||2,140,915|1,285,131|3,426,046|3,511,458|
|TotalFundsCarriedForward||2,512,302|1,128,014|3,640,316|3,426,046|



The above results are derived from continuing activities. All gains and losses recognised in the year are included above. 

Prior year income includes restricted investment income of £25,105, restricted income from charitable activities of £6,734 and restricted other income of £42,240. All other prior year income is unrestricted. 

Prior year expenditure on charitable activities includes £47,803 restricted funds. All other prior year expenditure is unrestricted funds. 

The prior year gain on investments is restricted funds. 

Page | 13 

## BARNSLEY METHODIST CIRCUIT 

## BALANCE SHEET 

## AS AT 31 AUGUST 2025 

||||2025|2024||
|---|---|---|---|---|---|
||Note|£|£|£|£|
|Fixed assets||||||
|Tangible fixed assets|4|1,345,301||1,347,309||
|Investmentproperty|5|665,000||400,000||
|Investments|6|203,725||363,096||
|Total fixed assets|||2,214,026||2,110,405|
|Current assets||||||
|Debtors|7|29,885||15,553||
|Investments held forresale|8|770,000||790,000||
|Cash atbankand in hand||634,356||519,137||
|Total current assets||1,434,241||1,324,690||
|Liabilities||||||
|Creditors:|9|||||
|amounts falling due within oneyear||(7,951)||(9,049)||
|Netcurrent assets|||1,426,290||1,315,641|
|Net assets|||3,640,316||3,426,046|
|Funds of the charity|16/18|||||
|Unrestricted funds|||2,477,802||2,109,465|
|Designatedfunds|||34,500||31,450|
|Restricted funds|||1,128,014||1,285,131|
|Totalfunds|||3,640,316||3,426,046|



The trustees declare that they have approved the accounts above. Signed on behalf of the charity’s trustees: 

## Signed: UGieg9 

## Dated: March Qo2b 

REVEREND LYN GREGG TRUSTEE 

Pagej 14 

## BARNSLEY METHODIST CIRCUIT 

## STATEMENT OF CASH FLOWS 

## AS AT 31 AUGUST 2025 

**==> picture [410 x 587] intentionally omitted <==**

**----- Start of picture text -----**<br>
||||||||||
|---|---|---|---|---|---|---|---|---|
|Total|Prior Year|
|Funds|Funds|
|£|£|
|Cash|flows from|operating|activities:|
|Net cash provided by|(used|in)|operating|activities|(79,226)|(148,435)|
|Cash|flows from|investing|activities:|
|Dividends,|interest and|rents|from|investments|35,053|42,113|
|Purchase|of property|and|equipment|-|(5,000)|
|Proceeds|from|the|sale of property|-|-|
|Proceeds|from|the|sale|of investments|-|-|
|Additions/disposals|in|the|year|159,392|279,634|
|194,445|316,747|
|Cash|flows|from|financing|activities:|-|-|
|Change in cash and cash equivalents|in the|115,219|168,312|
|reporting|period|
|Cash and cash equivalents|at the|beginning of|the reporting|519,137|350,825|
|period|
|Cash and|cash|equivalents|at the end|of the|reporting|period|634,356|519,137|
|Reconciliation|of net|income/(expenditure)|to|net|cash|inflow|
|from|operating|activities:|
|Net movement|in|funds|for the|reporting|period|
|(as|per|the|Statement|of Financial|Activities)|214,270|(85,412)|
|Adjustments|for:|
|Depreciation|2,008|2,009|
|(Gains)/losses|on|investments|(21)|(2,438)|
|Dividends,|interest|and|rents|from|investments|(35,053)|(42,113)|
|Value|of fixed|assets|transferred|to|Circuit|(225,000)|-|
|Revaluation of|assets|(20,000)|-|
|(increase)/decrease|in|debtors|(14,332)|5,046|
|increase/(decrease)|in|creditors|(1,098)|(25,527)|
|Net cash provided|by(used|in) operating activities|(79,226)|~|(148,435)|

**----- End of picture text -----**<br>


Page | 15 

BARNSLEY METHODIST CIRCUIT 

## NOTES TO THE FINANCIAL STATEMENTS 

YEAR ENDED 31 AUGUST 2025 

## 1. 

## Accounting policies 

## (a) Accounting convention 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities - Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) — (Charities SORP (FRS102)). The charity 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). 

The financial statements are prepared in pounds sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound. 

In 2016 the charity changed its policy for the treatment of Fixed Assets, in accordance with the special provision contained in section 35 of FRS102. In previous periods, freehold property was stated at open-market values. The trustees took the decision to use the original cost method of valuation for the reason that the properties are held for use and are not considered to be investment property. The trustees have elected to use the most recent revaluation of the property, in August 2013, as the ‘deemed’ cost in the accounts. 

## (b) Critical accounting estimates and judgements 

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

## (c) Going Concern Note 

After reviewing the charity’s projections and its reserves, the trustees have reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. The going concern assumption is based on past and current performance, together with the agreed budget for 2026-27, which runs to the end of August 2027. The charity has a healthy reserve and there are no material uncertainties in the twelve-month period following the signing of the accounts. The charity therefore continues to adopt the going concern basis in preparing its financial statements. 

## (d) Incoming resources 

All material incoming resources have been included in the Statement of Financial Activities when the charity is entitled to the income, when any performance conditions attached are met, when it is probable that the income will be received and when the amount can be measured reliably. 

Income from donations and legacies includes all income received by the charity that is, in substance, a gift made on a voluntary basis. Income from charitable activities includes income earned from the supply of goods or services and income for activities undertaken for charitable purposes. Income from other trading activities includes income from fundraising and non-charitable trading activities. Investment income is earned from holding assets for investment purposes. 

## (e) Donated goods and services 

Donated facilities and services are recognised in the accounts, at the amount the charity would pay in the open market for a service equivalent to that being donated, when the charity would otherwise have purchased them and the value can be measured reliably. Donated goods for the charity’s own use are recognised as income, at their fair value. The contribution of general volunteers is not recognised as income in the accounts. 

Page | 16 

BARNSLEY METHODIST CIRCUIT 

## NOTES TO THE FINANCIAL STATEMENTS continued 

## YEAR ENDED 31 AUGUST 2025 

## (f) Resources Expended 

All expenditure is included on an accruals basis and is recognised as a liability is incurred. The charity is not registered for VAT and accordingly resources expended are shown gross of irrecoverable VAT. 

Expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries. 

## (g) Tangible fixed assets 

Freehold property, whether being occupied by a minister or being rented, is stated at cost. It is estimated that 1/3 of the valuation of land and buildings is land and 2/3" buildings. 

Freehold property is not depreciated; it is maintained to a standard that the useful economic life is not diminished over time. Furniture and equipment is written off in the year of acquisition. 

Property improvements are capitalised in the accounts of the Circuit and depreciated over the estimated useful life of the asset. 

## (h) Fixed asset investments 

Investments are included at bid price at the balance sheet date. Any gain or loss on revaluation is taken to the Statement of Financial Activities. 

## (i) Investment property 

Church buildings are under the stewardship of the Methodist Church but are transferred to the Circuit upon church closure. Church buildings that are to be retained by the charity for investment purposes are recognised at valuation price and are classified as fixed assets on the balance sheet. 

## (j) Investment assets held for sale 

Church buildings are under the stewardship of the Methodist Church but are transferred to the Circuit upon church closure. Buildings that are to be sold are recognised at valuation price. Investment Assetsfor sale are classified as current assets on the balance sheet and recognised in the Statement of Financial Activities as *other income’. 

## (k) Cash and cash equivalents 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

## (I) Financial instruments 

The Company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 

Financial instruments are recognised when the Charity becomes party to the contractual provisions of the instrument. Financial assets are offset, with the net amounts presented in the accounts when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## (m) Basic financial assets 

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. 

Page | 17 

BARNSLEY METHODIST CIRCUIT 

## NOTES TO THE FINANCIAL STATEMENTS continued 

## YEAR ENDED 31 AUGUST 2025 

## (n) Basic financial liabilities 

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. 

Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 

De-recognition of financial liabilities - Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. 

## (o) Gifts and intangible income 

Gifts and intangible income are accounted for when they are received and are included at the trustees’ valuation of their worth to the Circuit. 

## (p) Government Grants 

Grants are recognised as income when received. They are accounted for using the performance method. If performance-related conditions are not met then a grant is recognised as a liability in the balance sheet as deferred income. Deferred income is released to income in the reporting period in which performance-related or other conditions that limit recognition are met. 

## (q) Restricted and unrestricted funds 

Restricted funds are funds received which are subject to restrictions on the purposes for which they may be used. Unrestricted funds are those where there are no externally imposed restrictions and include funds freely available to the charity for expenditure or appropriation to reserves for internally designated purposes. 

## (r) Operating leases 

Rentals applicable to operating leases where substantially all of the risks and benefits of ownership remain with the lessor are charged against profits on a straight-line basis over the lease term. 

## (s) Pension costs 

The Circuit makes payments into a defined contributions pension scheme for some of its administrative employees. The charge represents the amount payable in respect of the year. 

Page | 18 

## BARNSLEY METHODIST CIRCUIT 

## NOTES TO THE FINANCIAL STATEMENTS continued 

## YEAR ENDED 31 AUGUST 2025 

## 2. Incoming Resources 

|2. Incoming Resources|||||||
|---|---|---|---|---|---|---|
||||2025|||2024|
|Unrestricted||Restricted|Total|Unrestricted|Restricted|Total|
||Funds|Funds|Funds|Funds|Funds|Funds|
||£|£|£|£|£|£|
|2a Donations and Legacies|||||||
|Donations|895|-|895|370|-|370|
||895|-|895|ee|||
|2b Income from Charitable|||||||
|Activities|||||||
|MainAssessments|305,700|-|305,700|288,400|-|288.400|
|Circuit Office|420|-|420|751|-|751|
|Rental Income|51,145|-|51,145|43,853|-|43,853|
|Connexional Funds|5,384|-|5,384|6,209|-|6,209|
|Mission Fund|-|3,690|3,690|-|6,734|6,734|
|Funeral& Wedding Levies|-|-|-|265|-|265|
|Sundry& OtherIncome|1,305|-|1,305|325|~|325|
||363,954|3,690|367,644|339,803|6,734|346,537|
|2c Investment Income|||||||
|Interest and Dividends|20,856|14,197|35,053|17,008|25,105|42,113|
|Gain from Sale ofInvestment Assets|-|-|-|-|-|-|
||20,856|14,197|35,053|17,008|25,105|42,113|
|2d Other Income|||||||
|Transfers-in from SilkstoneCommon|10,707|-|10,707|-|-|=|
|Transfer ofChurch Buildings to Circuit|225,000|-|225,000|-|-|-|
|Refund of Donation to Pension Deficit|-|-|-|-|42,240|42,240|
||235,707|-|235,707|-|42,240|42,240|



Page | 19 

BARNSLEY METHODIST CIRCUIT 

## NOTES TO THE FINANCIAL STATEMENTS continued 

## YEAR ENDED 31 AUGUST 2025 

|3.<br>Resources Expended|||||||
|---|---|---|---|---|---|---|
||||2025|||2024|
||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
||Funds|Funds|Funds|Funds|Funds|Funds|
||£|£|£|£|£|£|
|3a Expenditure on Charitable Activities|||||||
|Stipends|105,251|-|105,251|163,946|-|163,946|
|Salaries|128,916|-|128,916|123,690|-|123,690|
|Travel|8,685|-|8,685|10,431|-|10,431|
|Preaching fees|930|-|930|18|-|18|
|Manses Expenses:|||||||
|Council Tax|5,438|-|5,438|9,095|-|9,095|
|WaterRates& Utilities|4,742|-|4,742|1,136|-|1,136|
|Maintenance& repairs|8,032|-|8,032|9,589|-|9,589|
|Insurance|4,818|-|4,818|4,839|-|4,839|
|Manse other|1,310|-|1,310|-|-|;|
|Mission fund:|||||||
|Grants|-|627|627|-|2,250|2,250|
|Other|-|4,695|4,695|-|4,612|4,612|
|MethodistWomen in Britain|-|137|137|-|-|-|
|Management and Administration:|||||||
|Telephone|1,982|-|1,982|3,385|-|3,385|
|Postage, printing and stationery|994|-|994|1,538|-|1,538|
|Website|659|-|659|670|-|670|
|Quarterlymagazine|1,209|-|1,209|840|-|840|
|Circuit Office Rent|3,000|-|3,000|3,000|-|3,000|
|Circuit Office Insurance|448|-|448|423|-|423|
|Books, courses& training|3,029|-|3,029|1,785|-|1,785|
|Professional andLegal|2,492|1,179|3,671|660|1,825|2,485|
|Sheffield and DistrictAssessment|76,416|-|76,416|72,028|-|72,028|
|Connexional Funds|5,384|-|5,384|10,616|-|10,616|
|Quinquennial& Electrical Costs|4,720|-|4,720|4,155|-|4,155|
|Rental PropertyExpenses|23,866|-|23,866|22,025|-|22,025|
|Sundries& miscellaneous|2,324|-|2,324|1,571|-|1,571|
|DistrictLevy|-|18,321|18,321|-|39,116|39,116|
|Depreciation|2,008|-|2,008|2,009|-|2,009|
|Bank charges<br>—|62|-|62|64|-|64|
|Churches Accounts&payroll|3,126|-|3,126|3,064|-|3,064|
|CircuitAudit&Accountancy|10,674|-|10,674|7,662|-|7,662|
|3b InvestmentAsset Costs|||||||
|Hoyland propertyrunning costs|-|-|-|1,881|-|1,881|
|NewHope insurance& fees|2,127|-|2,127|3,127|-|3,127|
||2,127|-|2,127|5,008|-|5,008|
|3c OtherExpenditure|||||||
|Removal costs|7,449|.|7,449|8,060|-|8,060|
||7,449|-|7,449|8,060|-|8,060|



Page | 20 

BARNSLEY METHODIST CIRCUIT 

## NOTES TO THE FINANCIAL STATEMENTS continued 

## YEAR ENDED 31 AUGUST 2025 

**==> picture [362 x 173] intentionally omitted <==**

**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|3d|Mission|Fund|Grants:|
|Shining|Stars|(NW|Church)|202|-|
|First Aid|Grant (NW|Church)|360|-|
|Grant|for|Pizza Lunch|65|-|
|Food|Hygiene|Course|(South|Church)|-|500|
|Get Ready|for Summer Event (North|West|Church)|-|250|
|Eco|Grant|(North East|Church)|-|500|
|Kexborough|Luncheon|Club|Grant|-|500|
|Drum Kit|(North|East|Church)|-|500|
|Total|Grants|627|2,250|

**----- End of picture text -----**<br>


Due to the value and quantity of grants made in the financial year, support costs in relation to grant making activities are negligible. 

**==> picture [368 x 79] intentionally omitted <==**

**----- Start of picture text -----**<br>
||||||
|---|---|---|---|---|
|3e|Employee Emoluments|
|Wages|and|salaries|114,722|112,540|
|Employer NI|contributions|9,254|6,868|
|Pension|cost|4,940|4,282|
|Total|Salaries Cost|128,916,|123,690|

**----- End of picture text -----**<br>


## No employee received emoluments of more than £60,000 

During the year, the charity employed one part-time administrator (2024: 1) and seven part-time lay workers (2024: 6). The employees are also Trustees of the charity and detail of remuneration is included in note 11 to the accounts. 

Page | 21 

BARNSLEY METHODIST CIRCUIT 

## NOTES TO THE FINANCIAL STATEMENTS continued 

## YEAR ENDED 31 AUGUST 2025 

## 4. Tangible Fixed Assets (held for the charity’s own use) 

**==> picture [394 x 213] intentionally omitted <==**

**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|Freehold|Property|
|Land & Buildings|= Improvements|Total|
|£|£|£|
|Original|Cost|
|As @|01|September|2024|1,324,891|32,683|1,357,574|
|Additions|in|the|year|-|-|-|
|Disposals/Transfers|-|-|-|
|As @|31|August 2025|1,324,891|32,683|1,357,574|
|Depreciation|
|As @|01|September|2024|-|10,265|10,265|
|Depreciation|charge|-|2,008|2,008|
|As @|31|August 2025|-|12,273|12,273|
|Net|Book|Value|
|As @|01|September 2024|1,324,891|22,418|1,347,309|
|As @|31|August 2025|1,324,891|20,410|1,345,301|

**----- End of picture text -----**<br>


## 5. Investment Property 

**==> picture [233 x 104] intentionally omitted <==**

**----- Start of picture text -----**<br>
||||||
|---|---|---|---|---|
|Freehold|
|Land &|Buildings|
|£|
|Original|Cost|
|As @|01|September 2024|400,000|
|Additions|in|the|year|225,000|
|Reclassification|40,000|
|As @|31|August 2025|665,000|

**----- End of picture text -----**<br>


The properties were valued by A P Corbett, BSc Hons Dip Surv MRICS ACTArb, of Smiths Chartered Surveyors. Two of these valuations were carried out in prior years and the trustees consider the valuations to be correct based on the stable local market conditions and the condition of the properties has remained of the same standard since the valuations were undertaken. 

## 6. Other Investments 

**==> picture [311 x 141] intentionally omitted <==**

**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Market|value|at|1|September|363,096|640,292|
|Additions|in the year|14,197|67,345|
|Expenditure/Disposals|in the|year|(173,589)|(346,979)|
|Increase/(Decrease)|in the year|21|2,438|
|Market|value|at|31|August|203,725|363,096|
|Gain|on|investments|21|2,438|

**----- End of picture text -----**<br>


Page | 22 

BARNSLEY METHODIST CIRCUIT 

## NOTES TO THE FINANCIAL STATEMENTS continued 

|oo|oo|YEAR ENDED31AUGUST2025<br>eeeeeeeeeeeeeeSeSeSeseese|YEAR ENDED31AUGUST2025<br>eeeeeeeeeeeeeeSeSeSeseese|
|---|---|---|---|
|7.|Debtors|||
|||2025|2024|
|||£|£|
||Accountsreceivable<br>Debtors andaccruedincome<br>Prepayments|2,710<br>10,003<br>17,172|-<br>363<br>15,190|
|||29,885|15,553|
|8.|InvestmentAssets held for|resale||
|||2025|2024|
|||£|£|
||ValleyDarfield Church<br>NewHopeChurch<br>ShaftonChurch<br>CudworthChurch|-<br>350,000<br>-<br>420,000|215,000<br>350,000<br>225,000<br>-|
|||770,000|790,000|
|9.|Creditors|||
|||2025|2024|
|||£|£|
|Creditors&Accruals||7,951|9,049|
|||7,951|9,049|



## 10. Statutory Audit and Final Accounts Preparation 

An audit fee of £6,660 was payable to GBAC Limited in relation to the financial year ending 31.08.25 (2024: £6,300). Final accounts preparation was provided by Angela Hayes, Community Accountant, at a cost of £1,250 (2024: £1,150). 

Page | 23 

BARNSLEY METHODIST CIRCUIT 

## NOTES TO THE FINANCIAL STATEMENTS continued 

## YEAR ENDED 31 AUGUST 2025 

## ooeeeeeeeeeeeeeeeeeeSSSSSSFSsSasF 

## 11. Trustee Remuneration 

No trustee received any remuneration in connection with their duties as Trustees. A number of Trustees are classed as employees of the Circuit and are paida stipend or salary in their connection with their duties as employees. This is permitted under the governing document of the Circuit. Ministers are appointed by Methodist Connexion in accordance with CPD. Lay Workers are appointed by the Circuit Meeting in accordance with CPD. 

|Name<br>2024/25|Position<br>Stipendor Employers'<br>Pension<br>Total<br>Salary<br>NICs —Contributions<br>Cost<br>£<br>£<br>£<br>£|
|---|---|
|ReverendLouise Carr<br>ReverendLynGregg<br>ReverendClaireRawlinson<br>ReverendEileenSanderson<br>CarolJewkes<br>EleanorPeet<br>LindaStammers<br>DaphneIrwin<br>PeterWhite<br>DeborahEvans<br>ShaunRattigan<br>Jacqueline Praed<br>JosephinePowell<br>ElizabethJones<br>2023/24|SuperintendentMinister<br>14,425<br>1,467<br>2,585<br>18,477<br>Minister/Superintendent<br>33,295<br>3,644<br>6,204<br>43,143<br>Minister<br>31,227<br>3,346<br>6,204<br>40,777<br>Minister<br>1,724<br>8<br>-<br>1,732<br>CircuitAdministrator<br>18,115<br>1,548<br>1,087<br>20,750<br>CircuitLay Worker<br>16,469<br>1,312<br>-<br>17,781<br>CircuitLayWorker<br>8,582<br>430<br>505<br>9,517<br>CircuitLayWorker<br>14,734<br>1,064<br>884<br>16,682<br>CircuitLay Worker<br>15,511<br>1,408<br>868<br>17,787<br>CircuitLay Worker<br>14,734<br>1,064<br>451<br>16,249<br>CircuitLayWorker<br>3,766<br>315<br>-<br>4,081<br>CircuitLayWorker<br>2,525<br>254<br>76<br>2,855<br>CircuitLay Worker<br>8,419<br>715<br>505<br>9,639<br>CircuitLay Worker<br>12,142<br>1,144<br>564<br>13,850<br>a<br>ete eet<br>195,668<br>17,719<br>19,933<br>233,320|
|ReverendLouiseCarr<br>ReverendLynGregg<br>ReverendClaireRawlinson<br>ReverendAlisonMcCauley<br>CarolJewkes<br>EleanorPeet<br>LindaStammers<br>DaphneIrwin<br>PeterWhite<br>DeborahEvans<br>AimeeCrossland|SuperintendentMinister<br>32,138<br>3,180<br>7,812<br>43,130<br>Minister<br>29,234<br>2,779<br>7,812<br>39,825<br>Minister<br>29,234<br>2,779<br>7,812<br>39,825<br>Minister<br>29,234<br>2,779<br>7,812<br>39,825<br>CircuitAdministrator<br>16,803<br>1,063<br>1,008<br>18,874<br>CircuitLay Worker<br>15,275<br>853<br>-<br>16,128<br>CircuitLay Worker<br>13,483<br>605<br>809<br>14,897<br>CircuitLay Worker<br>13,671<br>631<br>820<br>15,122<br>CircuitLayWorker<br>27,403<br>2,526<br>1,644<br>31,573<br>CircuitLay Worker<br>13,671<br>631<br>-<br>14,302<br>CircuitLay Worker<br>12,236<br>558<br>-<br>12,794|
||eee|
||232,382<br>18,384<br>35,529<br>286,295<br>Ae|



## 12. Trustee Expenses 

No Trustee claimed any expenses in connection with their duties as a Trustee. Expenses were claimed in relation to duties performed for the charity by 14 Ministers, Supernumerary Ministers and Lay Workers (2024: 11). 

|claimed in relationrelation to duties performed for the charity byduties performed for the charity byperformed for the charity byfor the charity by<br>Ministers and LayLay Workers (2024: 11).|to duties performed for the charity byduties performed for the charity byperformed for the charity byfor the charity byby 14 Ministers,Ministers,|14 Ministers,Ministers, Supernumerary|
|---|---|---|
||2025|2024|
||£|£|
|TravelAllowances<br>Telephone|7,961<br>782|8,882<br>905|
|Preaching fees|660|-|
|Admin&otherexpenses|108|749|
|Total|9,511|10,536|



Page | 24 

BARNSLEY METHODIST CIRCUIT 

## NOTES TO THE FINANCIAL STATEMENTS continued 

## YEAR ENDED 31 AUGUST 2025 

## 13. Pensions 

Ministers are members of the Methodist Ministers’ Pension Scheme (MMPS). This is a defined benefit scheme. Connexion accounts for the MMPS and shows the figures in the annual Methodist Church in Great Britain accounts. Therefore, only the contributions paid by the Circuit to Connexion are included in the Circuit’s accounts. 

Lay employees have the option ofjoining a defined contribution pension scheme established under Government auto-enrolment pension regulations. 

## 14. Costs relating to the Chair of the Circuit 

The Superintendent Minister is the Chair of the Circuit Meeting. As stated in note 11 the chair does not receive any remuneration in relation to duties as a Trustee. A stipend is paid for duties as a Minister and expenses claimed in connection with the duties of employment. The Superintendent Minister is required to occupy a manse which is provided by the Circuit. The notional cost of providing the manse has been estimated by reference to the rental value and maintenance costs of similar properties owned by the Circuit. The total cost of the Chair is: 

||2025|2024|
|---|---|---|
||£|£|
|Stipend ofReverendLouise Carr(Sep-24 to Jan-25)|14,425|32,138|
|Stipend ofReverendLynGregg (Jan-25 toAug-25)|22,748|-|
|Employer'sNational Insurance contributions|4,075|3,180|
|Employer'spension contributions|6,721|7,812|
||47,969|43,130|
|Notional estimate ofcost ofprovidingmanse|16,000|15,500|
|Chair's expenses|2,095|1,802|
|Removal costs|-|2,210|
|Totalcost|66,064|62,642|



## 15. Related Party Transactions 

During the year the Circuit received assessment income totalling £305,700 (2024: £288,400) from the churches within the Circuit. The Circuit also incurred assessment costs of £76,416 (2024: £72,028) payable to the District. 

The Circuit contributed £2,550 towards the accountancy fees of the three Churches (2024: £2,550). 

A number of Mission grants were made to churches within the Circuit, as detailed on page 21 of this report. 

There were no other transactions with any person or party closely related to a trustee, during this or the previous financial period. 

Page | 25 

BARNSLEY METHODIST CIRCUIT 

NOTES TO THE FINANCIAL STATEMENTS continued 

## YEAR ENDED 31 AUGUST 2025 

## 16. Restricted Funds 

The funds of the charity include restricted funds comprising the following unexpended balances of funds held on trust to be applied for specific purposes. 

**==> picture [425 x 251] intentionally omitted <==**

**----- Start of picture text -----**<br>
||||||||||
|---|---|---|---|---|---|---|---|---|
|Balance|b/f|Incoming|Resources|Balance|c/f|
|01/09|Resources|Expended|_‘|Transfers|31/08|
|£|£|£|£|£|
|2024/25|
|South Hiendley|2,154|76|(46)|(65)|2,119|
|Model|Trust Fund|360,943|14,182|(19,494)|=|(154,024)|201,607|
|Property|held|for|resale|790,000|20,000|-|(40,000)|770,000|
|Methodist Women|in|Britain|137|-|(137)|-|-|
|Mission|Fund|131,897|3,690|(5,322)|24,023|154,288|
|1,285,131|37,948|(24,999)|(170,066)|1,128,014|
|2023/24|
|South Hiendley|2,069|174|(6)|(83)|2,154|
|Model|Trust Fund|638,223|69,610|(40,935)|(305,955)|360,943|
|Property held|for|resale|554,207|-|-|235,793|790,000|
|Methodist Women|in|Britain|137|-|-|-|137|
|Mission Fund|86,071|6,733|(6,862)|45,955|131,897|

**----- End of picture text -----**<br>


- = The South Hiendley restricted funds were transferred to the Circuit following the church closure, for the purpose of Sunday School outings. 

- # The Model Trust Fund (previously the Circuit Advance Fund) is predominantly a capital fund. If the Circuit purchases or disposes of any land or property, whether it be a manse or a church, this fund is used either to fund the purchase or deposit the disposal proceeds. Applications for the use of the fund for other purposes are submitted to the Trustees for Methodist Church Purposes for approval. 

- ® Methodist Women in Britain Funds are classified as restricted on the advice of the District. 

- = The Mission Fund has been established to support new mission opportunities. At the year end, the Mission Fund included a balance of £1,392 belonging to the Youth Project (2024: £2,815). 

Page | 26 

BARNSLEY METHODIST CIRCUIT 

## NOTES TO THE FINANCIAL STATEMENTS continued 

## YEAR ENDED 31 AUGUST 2025 

## 17. Funds Transfers 

**==> picture [374 x 320] intentionally omitted <==**

**----- Start of picture text -----**<br>
|||||||
|---|---|---|---|---|---|
|2025|2024|
|South Hiendley:|£|£|
|Transfer to CFB|(General|Circuit Purposes)|(65)|(83)|
|(65)|(83)|
|Model|Trust Fund|(MTF):|
|Transfer|to CFB|(Mission Fund)|(24,024)|(45,955)|
|Transfer|to CFB|(General|Circuit Purposes)|(80,000)|(255,000)|
|Transfer|to CFB|(Costs|in respect ofDeacon Appointment)|(50,000)|-|
|Capital|Expenditure|(Barugh House|building project)|-|(5,000)|
|(154,024)|(305,955)|
|Property|held|for|resale|
|Reclassification|of Shafton Property|(225,000)|225,000|
|Reclassification of Cudworth Property|400,000|-|
|Reclassification of|Valley Darfield Property|(215,000)|-|
|Investment Asset running|costs|-|10,793|
|(40,000)|235,793|
|Mission Fund:|
|Transfer|from MTF|24,023|45,955|
|24,023|45,955|
|Total Transfers|to/(from)|Restricted Funds|(170,066)|(24,290)|

**----- End of picture text -----**<br>


## 18. Designated Funds 

**==> picture [359 x 87] intentionally omitted <==**

**----- Start of picture text -----**<br>
|||||||
|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Quinquennial|and|electrical|inspections|15,000|14,450|
|Manse|redecoration|12,500|10,500|
|Removal|and|relocation|7,000|6,500|
|34,500|31,450|

**----- End of picture text -----**<br>


Page | 27 

BARNSLEY METHODIST CIRCUIT 

## NOTES TO THE FINANCIAL STATEMENTS continued 

## YEAR ENDED 31 AUGUST 2025 

## 19, Funds held as Custodian Trustee 

Funds received through offerings and gifts collected on the behalf of external charities/causes. The income does not belong to the Circuit and is therefore not recognised in the accounts. 

||2025|2024|
|---|---|---|
||£|£|
|Balance brought forward|-|-|
|Offerings/Giftsreceived during the year|2,327|292|
|Offerings/Gifts paidoverduring the year|(2,327)|(292)|
|Balancecarriedforward|-|-|



## 20. Analysis of Assets between Funds 

|||Investment|Tangible|Other||
|---|---|---|---|---|---|
||Investments|Property|FixedAssets|_—Assets|Total|
||£|£|£|£|£|
|31/08/2025||||||
|Unrestricted Funds|-|665,000|1,345,301|467,501|2,477,802|
|DesignatedFunds|-|-|-|34,500|34,500|
|Restricted Funds|203,725|-|-|924,289|1,128,014|
||203,725|665,000|1,345,301|1,426,290|3,640,316|
|31/08/2024||||||
|UnrestrictedFunds|-|400,000|1,347,309|362,156|2,109,465|
|DesignatedFunds|-|-|-|31,450|31,450|
|Restricted Funds|363,096|-|-|922,035|1,285,131|
||363,096|400,000|1,347,309|—-1,315,641|3,426,046|



## 21. Classification of Property 

In accordance with guidance notes issued in 2008 by the Methodist Church, the Circuit’s property is classified in the accounts as part of unrestricted funds. 

Profit from property sales is classed as restricted and paid into the Model Trust Fund. 

Page | 28 

BARNSLEY METHODIST CIRCUIT 

## NOTES TO THE FINANCIAL STATEMENTS continued 

## YEAR ENDED 31 AUGUST 2025 

## 22. Trustees 

NIGEL BONSON REV LOUISE CARR - deceased Dec-24 DIANE CHARLESWORTH REV LOUISE DAWSON Pa anal eae hii aecg Ries REV LYN GREGG HEATHER HAGUE ELIZABETH HAIGH — resigned. Aug-25 ELIZABETH HAMBLETON ANNE HAMBY CHRISTINE HARRINGTON GWYNYTH HARRISON JOAN HAYWOOD LESLIE HOWARTH DAPHNE IRWIN CAROL JEWKES EILEEN MCHALE CATHERINE MOSLEY REV MICK NEAL ALISON PADGETT JANICE PARKIN JENNIFER PEARSON JOHN PEARSON ELLIE PEET REV CLAIRE RAWLINSON - resigned Aug-25 MARY REASON REV EILEEN SANDERSON MICHAEL SANDERSON LINDA STAMMERS BARBARA TEWSON DAWN WEBSTER 

Appointed December 2024: ANGELA FINDLOW 

Appointed March 2025: ELIZABETH JONES JOSEPHINE POWELL 

; September4 Appointed 2025.im REV ANDREW ATKINS DEACON MARK ATTWOOD JACKIE PRAED SHAUN RATTIGAN 

Page | 29