THE WIRRAL METHODIST CIRCUIT
REGISTERED CHARITY NUMBER: 1135375
Trustees, Annual Report and Financial Statements
st
for the year ended 31 August 2024
Page I
Circuit Numbei 1142
Wirral Meth¢)dist Churches

THE WIRRAL METHODIST CIRCUIT
Registered Charity Number 1135375
Introduction
This report highlights the dynamic nature and challenges faced bythe Methodist Church throughoutthe
Wirral peninsula. Currently, church memberships are generally getting older and declining in numbers, even
as the spiritual and physical needs in our community and beyond continue to rise.
We endeavour to be honest about the challenges we face while seeking to be more effective in discerning
God's will for all God's people, with attention to our responsibilities as Methodist trustees lin association
with our ecumenical partnerswhere possible}. Weare clearthatthefinancialand human resources
available to the circuit need to be deployed where there are clear plans for growth and fruitfulness and can
no longer be spread ever more thinly.
Aims and organisation
Basis of preparation and legal framework.. The Charity's annual report and financialstatements fortheyear
ended 31August 2024 have been prepared in accordance with the CharitiesAct 2011 and the Charities SORP
{FR51021. the current version of charity accounting.
Full Name of Charity:
Registered Charity Number:
Date of registration:
The Wirral Methodist Circuit
1135375
7 April 2010
Main communication address:
Wirral Methodist Circuit Office,
CIO Hope Farm Methodist Church, Hope Farm Road,
Ellesmere Port, CH66 2LF
The members of the Wirral Methodist Circuit MeetingaretheCharityTrustees, membership is made up of
circuit office holders, ministers, and representatives appointed by the local churches.
Full membership is shown in the appendixto this report.
Day-to-day financial operationsand management areshared between Mrstephen Cooper (the Circuit
Manager) and Mr Craig Price, the appointed Circuit Treasurer.
Independent examiner
DJH Mitten Clarke Chester Limited.
Chester House, Lloyd Drive, Ellesmere Port CH65 9HQ
Investment and Commercial Bankers
Central Finance Board ofthe Methodistchurch
Trusteesfor Methodist Church Purposes
CAF Bank (Charities Aid Foundation)
Page 2
Circuit Number V42
Wirral Methodlst Churches

Circuit Mission
Our 250-year-old mission has not changed. Reaffirmed in 2018, the calling of the UK Methodist Church is to
respond to the gospel of God's love in Christ and to live out its discipleship in worship and mission.
It does this through:
Q (P) C (J
Worship
Learning and Caring
Service
The Church exists to
The Church exists to help The Church exists to be a
increase awareness of people to grow and learn
good neighbourto
God's presence and to
as Christians, through
people in need and to
celebrate God's love
mutual support and care
challenge injustice
Evangelism
The Church existsto
make more followers of
Jesus Christ
Locally, the Circuit exists to support the churches in God's mission. We are passionate about learning and
growing together, celebratingthe love of God, sharing the life of God with those around us and with those
in need around the world and bringing our neighboursto Christ. Some examples of ourworkthat
expresses Our Calling are-
Worship
Learning and Caring
SeNice
Evangelism
Resourcing and providing Bible Study groups and
Ourwork in areasof
Circuit wide evangelistic
varied opportunities for Prayer meetings, training deprivation including
events, sharingof the
Christian Worship across
events, pastoral care
those projects at Trinity
Christian message
the Wirral in churches
including enabling the
Ellesmere Port and
through the Children's
and at the Circuit Hub
growth of Local-Lay-
Woodchurch. our FUSS and Schoolsteams Hope
Pastors in the circuit
(Free Uniforms for
Journey, Lego Church.
whilst maintaining
Secondary Schools)
and other projects.
safeguarding training.
project
In addition, the Methodist Church adopted the'God for All, evangelism and growth strategy at the
conference ofJune2020. The Wirral Methodist Circuitseeks to discern how we implementthatstrategy in
our local contexts.
L httPS:Ilwww.methodist.org.uklabout-uslthe-methodist-church/our-callingJ
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Circuit Number 1142
Wirral Methodlst Churches

Review of the year
Duringthe 2023124year, key work updates include:
STAFFING:
The ordained staff team will see reductions in FTE aswe move into the 2024-25 year. This is a reduction of
0.25 FTE as Rev Viv Gasteen retires lagainl at the end of August 2024 and a reduction of l FTE as we were
unsuccessful in our5tationing profile for a Superintendent role. However, we were blessed that Noel Sharp
agreed to becomethe Superintendent in September2024. Notingthese changes, the Circuit Leadership
team spent considerable time discerning how the pastoral workload should best be shared with the
remaining members of theteam. To aid in fulfilling preachingappointmentsforcommunion seNices, four
local preacherswere granted,via the Methodist Conference, permission to preside at Holy Communion.
CIRCUIT STRUCTURES
The Circuit. collectively and in groups across the circutt, spent time considering if working as'one Church
on Multiple Sites" could aid the effectiveness and viability of groups of circuit churches. The first group of
churches to formally move to this way of operating and be called The Methodist Church in Ellesmere Port,
consistingofTrinity, Hope Farm and Little Sutton Methodist Churches, which formally became one church
on I September 2024.
PROPERTY:
During the year, the redundant Circuit Office at 17 Seven Acres Lane, previously Thingwall Methodist Church,
was marketed, and at the year-end, a sale was progressing.
The Rev Dan Woodhouse household has different requirementsthan those that a standard manse property
would serve. notably, more bedrooms and living space are needed. In addition. different areas of the Wirral
would be more suitable for a propetythan thosewe hold manses in. Therefore, a new propety was
purchased at Waterpark Road. Prenton, with modest alterations in time for Dan's arrival.
Plans were madeto sellthe manse at Graham Road in West Kirby when Revyi vacates the propety atthe
end ofAugust.
CHILDREN AND SCHOOLS WORK:
The Circuit Children &Youth Team comprises one full-time and two part-timestaff Members. Starting
September 1, 2024, thiswill changeto onefull-time and one part-time position. The part-timeworker, who
also seNes as the Circuit Safeguarding Officer ICSOI. has accepted a part-time role as the District
Safeguardingofficer IDSOI. The service-level agreement has used atGreasbyChurch allowed existing
project tos be revitalized and new initiatives launched, including a very successful summer holiday
club,thath has brought new families into the church to attend existing children's activities and especially the
Lego Church which takes place every month on a Sunday afternoon. A growing numberof parents and
carers attend activities regularly with their children, and the aim going forward is to provide them with an
opportunity to pursue their discipleship through the creation of a discipleship course to run through Lent
next year. This course will be put together by the Circuit Children's team, the new chu rch's new minister
and a team ofvolunteers fromthe church.
The work at Trinity with Palm Grove Church ITPGI, the other church with a service-level agreement, has
been less fruitful. Two summer holiday clubs have had to be cancelled because of too few applications and
Church Mice, and Lego Church have failed to reallytake off despite greatefforts on social media and other
ways to attract interest. Whilst Greasby Church has renewed its service level agreement for 3 third year, it
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Circuit Number 1142
Wirral Methodlst Churches

seems certain thatTPG will not renew into a third year. Anotherverysuccessfulsummer holiday club was
led bythe Children'sTeam at Prenton Church.
Theteam has worked hard to maintain support for otherchurches in the Circuit, especially with thework
the churches do with their local schooLs using the Hope Journey. It has taken time for churches to recover
from the pandemic and rebuild their links with local schools using the Hope Journey. But this year has seen
the restoration of a lot of these links. Through the Hope Journey, the Circuit can tell the stories of ourfaith
to hundreds of children who are brought to their local Methodist churches by their schoots throughoutthe
year. These activities are, without doubt, our biggest congregations.
Theteam also continuestosupport churches in deliveringchurch Miceto under-school-age children and
their carers, as well as Lego Church for older children.
Moving into new premises has proved to be very challenging. alongside the.day job,, butthat is almost
complete.
The team has continued to provide the Circuit with the required Safeguarding Training courses led by the
CSO.This has continued with Safeguarding Foundation Training. Two of theteam have now been trained to
deliverthe Advanced Safeguarding Training and continue to run courses face-to-face and on-line so that the
Circuit can meet its responsibilities. This continues to take a significant slice out of the Children & Youth
time. but that is inevitable until more volunteers come forward fortraining as safeguardingtrainers.
Page S
CircLtit Number 1142
Wirral Methodist Churches

Financial Performance Review
INCOME TRENDS
Rentsl Income
The relativelysmall rental income is related tothe rental oftwo manses, Maryland Lane and
Thornton Road.
The second was held in lieu of Deacon Ellie Griffin's manse in the circuit, as she and her family
resided in a manse that we rented from the North Cheshire Circuit. The income from the rer)tal of
Thornton Road is used to offset these costs. The manse at Thornton Road was returned to a rer)tal
due to us not being successful with one of our posts in stationing.
Circuit Assessments
Income from the circuit assessment paid by the circuit churches1£532,872} represents the majority
ofthe General Fund Income170¥01.
This reflects the fart that the assessment shared amongst the church is based directly on the
budget, considering other income that can be predicted with reasonable confidence.
It is noted that several of the churches have continued to indicate that this level of assessment is
unsustainable. This is, in part, the reason the Circuit Meetingvoted to move out of the Thingwall
Circuit Office and progress to a sale of the site and instead utilise unused space within other open
churches.
EXPENDITURE TRENDS
Sataries and associated costs
Salaries and Stipends1£541,7901 make up 6296 of the total expenditure. However, this includes
employment of lay workers employed directly by individual churches where the circuit acts as a
payroll agent - this is cross-charged to those churches and income related to this1£176,7191 is
included in line 7 of the SOFA (Other Charitable Income).
Stipend expenditures have increased each financial year in line with the directions of the Methodist
Conference, which are based on cost-of-living indices. However, it should be noted that local
church finances are squeezed by cost-of-living increases and the increased assessments needed to
support salaries and stipends.
The Circuit Policy is to increase the salaries of lay employees by the same percentage increase, and
this was affirmed despite the financial challenges in 2022.
Connexional assessment & model trust levy
The required circuit contribution to the Liverpool District and the Connexion (British Methodist
Church} was £ 108,4301£31,883 as DistrictAssessment and £76,548 as ConnexionalAssessmentl.
Thesefunds supportthework ofthewider Methodist Church.
In addition, the Circuit is required to pay an 3nnu31 Levy on its cash holding in the Circuit Model
Trust Fund, which this year amounted to £25,649. The Connexion distributes these funds into
District Advance Funds. which are available across the districi as grants.
Property maintenance
Line 11 ofthe SOFAshows that £ 112,80911396} was spent on propety maintenance duringthe
year. However. this includes the running costs IseNice and maintenance contracts, buildings
insurance, Council Tax and Utilities} and lettingfees (Thornton Road and Maryland Lane) of all the
manses and circuit office spaces.
Other outgoings
The heading'other outgoings, (Line 16 on the SOFA) includes the general costs of resourcing the
staff to perform their duties (stationery, postage and equipment- including printer rentals and
office running costs), together with the fees paid to Supernumerary (Retired) Ministers for their
Page 6
Circuit Number 1142
Wirral Methodist Churches

leading of worship together with mileage expenses claimed stsff and volunteers for their work in
the circuit in addition to costs of administration and governance including professional fees.
FUND BALANCES
As of 31 August 2024, the Circuit's total unrestricted funds were £2,319,952, of which £157,163 is held in
current assets as cash or near cash equivalents.
The circuit intends to continue providing grants to various mission projects. Currently, this involves
supportingthe running costs of the FUSS (Free Uniforms for Secondary Schools) shop in Birkenhead town
centre.
PLANS FOR 2024125
The charity's objective is to resource Methodist churches within the Wirral Peninsula and Ellesmere Port.
Circuit financial plans for the coming year anticipate=
Maintaining fourfull-time ordained stsff- including welcoming Rev Dan Woodhouse in September
2024. This is a reduction of l FTE as we were unsuccessful in ourstationing profile for a
Superintendent role.
Continuing to employtemporary additional resources in theform of a paid supernumerary minister
(Claremount and Heswalll
Completing the sale of the fomier circuit centre at Thingwall.
Sellingofthe now redundant manse at Graham Road, West Kirby
Continuing to discern where best to place our limited resources and working together to identify
the direction of travel forthe circuit's strategy. Particularly. the Circuit Leadership Team (CLT) will
consider how the Methodist Church's"God forall" strategyshould be worked out in the immediate
term in the Circuit
The CLTwill also bringtogethera Property Strategyand, alongwith a small team from across the
circuit, a new conversation on how we might plan to use our financial resources.
The purposes ofthe Methodist Church are and shall be deemed to have been sincethe Date of Union the
advancement of.
The Christian faith, under the doctrinal standards and discipline of The Methodist Church.
Any charitable purpose forthe time being of any Connexional, District, Circuit, local or other
organisation of The Methodist Church.
Any charitable purpose forthe time being of any society or institution subsidiary or ancillary to The
Methodist Church.
Any purpose of any charity. being a charity subsidiary or ancillary to The Methodist Church.
These purposes are achieved through:
the organisation and resourcingof regular public arts of worship open to members ofthe church
and non-members alike.
The teaching of Christianity through sermons, courses, and small groups.
The resourcing of pastoral work, including visitingthe sick and bereaved.
Resourcing churches to work with children and young people within their mission and to engage
with schools primarilythrough Hope Joumey.
Promotion of Christianity through the staging of events and services.
Association with chaplaincy selvices to local hospitals, hospices. and MHA homes.
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Circuit Number 1142
Wirral Meth¢xlist Churches

PUBLIC BENEFIT
We confirm thetrustees have had regard to the Charity Commission's guidance on public benefit.
STRUCTURE. GOVERNANCE AND MANAGEMENT
The governing document forthe Circuit is the Deed of Union119321 and the Methodist ChurchArt
119761.
The Constitutional Practice and Discipline of the Methodist Church ICPDI outlines detailed
governance arrangements byorderof the annual conference.
The Circuit Leadership team and the Local Preachers meeting manage the circuit on a day-to-day
basis.
TRUSTEE TRAINING
The Methodist Connexion produces a range ofguidance to support theeffertive running ofthe circuit.The
leaflet 'The Role of a Trustee in The Methodist Church, is given to all new Circuit Meeting members as an
induction to their role as trustees.
Overthe lastfew years, thistrustee training has, in many cases, required the mandatory completion of
Unconscious Bias, Equality, Diversity, and Inclusion Training in addition to Safeguarding Training due to
other roles held.
RELATED PARTIES
The Circuit is part of the Liverpool District and is also accountable to the Methodist Conference.
Constitutionally, therefore, the circuit consists of-
Bromborough Methodist Church
Charing Cross (with Tranmerel Methodist
Church- Known asThe Church atthe
Cross
Claremount Methodistchurch
Thornton-le-moorswith Ince and Elton
(Ecumenical Partnership with C o El,
Greasby Methodist Church
Heswall Methodistchurch
Higher Bebington Methodist Church
Hope Farm Methodist Church
St. Luke's Hoylake Methodist Church
Irby Methodist Church
Little Neston Methodist Church
Little Sutton Methodist Church
Lower Bebington Methodist Church
Moreton Methodist Church
Neston Methodist Church
Prenton Methodistchurch
StAndrews (Ecumenical Partnership
with URCI.
Trinity {Ellesmere Portl Methodist
Church
Trinity with Palm Grove (Ecumenical
Partnership with URC},
West Kirby Methodist Church
Willaston Methodist Church
Woodchurch Methodist Church
otherorganisations with specific linkage: MHA
Mayfields (Dementia Care Homel.
RISK MANAGEMENT
The Methodist Conference,the supreme governing body ofthe Methodistchurch in Great Britain, has,
through the Methodist Council, in 2017, recorded that the greatest single risk to the church is the continuing
challenge of making new Christian disciples who express that discipleship within the Methodisttradition
and it is generally accepted thatthe Methodist members onthe Wirral are spread overtoo manysites or
focused on activities that take place at a similar time.
FINANCIAL
Major risks are identified by the Circuit Stewards with professional advice taken as required. There is a
regular annual review process undertaken and recorded.
Page 8
Circuit Number 1142
Wirral Methodist Churches

Income and Expenditure are being monitored in total and iscompared withthe approved annual budget on
a half-yearly basisto detecttrends as part of the risk management processto avoid unforeseen calb on
reseNes.
RESERVES POLICY
The circuit's Reselve Policy is to hold a minimum of six months ' working capital against the risk that any
numberofchurches be unableto meettheir commitment to fund the CircuitAssessmentduringany
particular financial year.
The circuit also identified the potential redundancy payment liability regarding its directly employed lay
staff and makes provision in the reserves policy for a contingency of around £30,256. It recognises that this
sum willvary yearon yeardueto changes in length ofserviceand staff retirementsl resignations.
The total reserves on 31st August 2024 are £2,668,522, tangible fixed assets are £2,691,600- £318 is in
restritted funds.
SAFEGUARDING
The Circuit continues to fully comply with Methodist Connexional practice regarding our safe operation and
relationships with children & young people and vulnerableadults.As partofthis commitment, we employ a
part-time Circuit Safeguarding officer.
This Trustees, Annual Reportwas approved by the Circuit Meeting (trustee body).
Rev. Noelsharp
Superintendent Minister (Chair of Trustees}
Pa￿9
Circuit Number 1142
Wirral Methodist Churches

THE WIRRAL METHODIST CIRCUIT
Registered Charity Number 1135375
STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST
2024
The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance
with applicable law and United Kingdom Accounting Standards (United Kingdom GenerallyAccepted
Accounting Practice}.
The law applicable to charities in England and Wales requires the trustees to prepare financial statements
for each financial year, which give a true and fairview of the state of affairs of the Charity and of the
incoming resources and application of resources of the Charity forthatyear.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP.
make judgements and estimatesthatare reasonable and prudent,
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements- and
prepare the financial statements on a going concern basis unless it is inappropriate to presume that
the charity will continue in operation.
The trustees are responsible for keeping sufficient 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 its trust 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.
Page 10
Circuit Number 1142
Wirral Methodlst Churches

Appendix A - Wirral Clrcuit Meeting Membership (Trustees)
st
as at 31 August 2024
Name
Surname
Aizlewood-Threlfall
Allen
Almond
Banton
Barber
Bates
Blackburn
Boswell
Burrows
Collens
Colyer
Conway
Cooper
Cowell
Cross
John
Huthnance
Jackson-Eves
James
Lorraine
Margaret
Janet
Barbara
Ron
Mark
David
Andrew
Margaret Elizabeth
Malcolm
Peter
Chris
Steve
Lynne
David
lan
Lyn
Angela
Colin
Anne
Jones
Kitchener
Kitchener
Knight
Luscombe
Mather
Moir
Mothersdale
Natton
Ralph
Jenny
Julie
Brenda
Evelyn
Kevin
Barry
Carole
Adrian
Elaine
Steve
Craig
Erica
Noel
Natton
Pallant
Phillips
Pillow
Price
Rimmer
Schorah
Scoffield
Seddon
Sharp
Shaw
Sheppard
Simms
Smith
Smith
Staines
Swaffield
Thomas
Volan
Walker
Walton
Warbrick
Wildman
Worrall
Cubbin
Dewhi￿t
Dowson
Paula
Ruth
Tim
Philip Neville
Eve
Edwards
Fanning
Felton
Fieldhouse
Fisher
Ford
Fowler
Gasteen
Green
Griffin
Griffith
Hall
Henderson
Herd
Hilditch
Holt
Joyce
Anne
Noel
James Edward
Paul
Pam
Jane
Alan
Neville
Alan Stephen
Wiv
Barbara
Ellie
John
lan
Anne-marie
David
Roger
Dianne
Kathy
Rae
lain
Jeanette
David
Cate
Janet
Ed
David
Mike
Peter
Linda
Howlett
Resignations since previous year:
Name
Surname
Jenny
Mo
Schafer
Stanley
Wardle
White
Heather
Rachel
Jean
Fritz
Cooper
Davies
Phillips
Schafer
Sarah
Alan
Yangsun
Page 11
Circuit Number 1142
Wlrral Methodist Churches

Notes:
Supernumerary Ministers are entitled to opt into membership land thereby trusteeship} of the
Circuit Meeting. Only those who have exercised their rights are included in the list of Trustees.
2. Thecircuit Man3ger is a lay employee and a member ofthe Circuit Meeting dueto the
responsibilities exercised.
Page 12
Circuit Number 1142
Wirral Methodist Churches

Statement of Financial Activitles (SOFA) for the year ended 31 August 2024
Do￿-t10n5aftd ￿9aClEs
4219
76
3 kxim&ftom IrpthenLprcperties
532&72
s ChpitalRec£*pts
6 (>antSrec￿Ved
7 OthwcharitabLelncune
227.9&2
258
8Tc4aikw
lè SaiariE5andasYLia￿ co
li Property maintenance
101197
16376
reciati
OfficeEKpEr
160thertyttgdng5
17 TO&￿ charltablo oxpondituro
07
73264
6T0￿50
I9¢￿5/1]0£5esl0n inve5trnentprcperties
20 Net incom•/(•xpanditur•)
.JOS097
Trart5Fersbeb*w
-200.875
23 Net movèm•nt In funds
-￿A8&
24TotalfundsbrcLghtfcvkn3rd
25 Totsifunds &wri8d forward
520.806
7a76
3J8
Page 13
Crrcuit Number 1142
Wirral Methodist Churches

Statement of Flnanclal Activitles (SOFA) for the year ended 31 August 2023
CifÉts"Lt m<￿￿[
Tots12a22Q3
Incorn
i Donatitinsand ÈegBdes
5 taplÈalReeelpts
8 C4antsrec¥*4ed
7 thhwcharttablelnc£me
10390
28U58
797456
8TolBiIKIYrn
Expondlbxo
9 Gr￿tt$and dI￿at1&￿5
ID SalafSèsarKk as￿13￿ c￿S
530525
Prwty malntenancé
93
93436
320
15,943
c¥recIa￿t0
15 Offlceexpenses
18Llthw(Wdngs
17 Total cllaritablè eX￿ndIture
.0
852é28
20 Nèt lThcom•/(oxpèndltsJr•)
-47.QlQ
-7A5Z
T￿n￿erSbetw￿fUndS
22otherg3lns/llt￿
23 Not mov•mènt in funds
-24696
462
24 Totstfunds bfcughlfefy￿rd
25 Totsl funds carrlod fo￿7rd
3JB
Page 14
Circuit Number 1142
Wirral Meth¢xllst Churches

Balance Sheet as at 31 August 2024
C(CJ'.yw￿￿Fq￿pfflert
L7.a3
2.6E47Y
L420
479
2 j67
T¢ivtrftr6d4
Ir60ytrèQrcwTr
UL,513
Dpwst5
5Q359
rotsfcLrn&147bft*es
277.
25XP)7
244
14'728ty
7280
Note: the Wirral Circuit effectively borrowed moneyfrom the sale of West Kirby Methodist thurch's
caretaker propety to purc
se 25Waterpark Road, this will be amended with thesale of ourGraham Road
property.
Signed:
Circuit Treasurer
Page 15
Circuit Number 1142
Wirral Methodlst Churches

Cashflow statement for the year ended 31 August 2024
etcash uwl in
ng athibes
Di￿￿rK&1ntere5tand rerts frcm In￿Stments
frCmt1￿ saiedwopety,*rtarKleqthpnent
Flrchase of iycpEty,[￿antandeqiprnent
Flllchaseof intangLleassets
Cash and casheqDwdlentsattheteg'nnlngof the rewxting pertod
59a946 e51844
974188 591946
2023
i*t Income ft>rthe repafting ￿n￿lIa5 perstatementof flnanciaLactNibes)
-WS92 -54462
DewecIa￿￿É and ar￿xt1satiOne1uT
Lossornthèsa]eof fixedassets
Gainson In￿stmerts
DiMden(¥ irrterest arKI rentsfrom irThwtments
Decrease/fjncrease) Instecks
Iincreaseythcrease In￿￿(%5
increase/thcrèase? in creditors
.3966 -&5
47&8CQ a082
Cash in hand
Shcrtterm [*[￿￿4]esStha￿3 rr￿ntr
g0,ess
79,¥0
,976 $13,796
Page 16
Circuit Number 1142
Wlrral Methodist Churches

Notes to the Financial Statements
BASIS OF ACCOUNTING
The financial statements have been prepared in accordance with the Charities Act 2011 and the Charities
SORP {FRS1021 as updated, beingthe currentversion.
These financial statements have been prepared under the historical cost convention except that
investments are shown at their market value at the end of the year. The principal accounting policies
adopted are setout below.
The charity is a Public Benefit Entity as defined by FRS 102.
CHARITABLE FUNDS
The funds held constitute:
General Funds are unrestricted and are available for use at the discretion of the trustees in
furtherance ofthe general objectives ofthe charity and which have not been designated is forany
other purpose.
The Circuit Model Trust Fund has wide purposes defined in Standing Orders categorised as
unrestricted.
Restricted funds are held for narrower purposes as defined by the donors or by the specific reason
for the funds being raised.
The circuit holds no Endowment funds. Details of each material fund are disclosed in the final note
to these statements. Any funds may be represented by more than just cash.
ACCOUNTING POLICIES
Basis
These financial statements have been prepared based on historical cost exceptthat investments are shown
at their market value at the end of the year, on the accruals basis to show a true and fairview of the Circuit's
financial position and artivities.
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 othersources. 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 assumptions are reviewed on an ongoing basi&
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.
Page 17
Circuit Number 1142
Wirral Methodlst Churches

Incoming Resources
Income is included in the Statement of Financial Activities ISOFA) when the Circuit becomes entitled to the
resources, thetrustees are reasonably certain they will receivethe resources, and the monetaryvalue can be
measured with sufficient reliability.
Resources Expended
This is recognised when a liability is incurred, ora 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 underthe legal or constructive obligation committing the Circuit to pay out resources.
Grants
Grants made bythe Circuit from its funds are recognised in full atthetime of the agreement orwhen the
Circuit accepts that there is a legal or operational obligation to make the payment.
VAT
Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers.
Tangible fixed assets for use by the Circuit
Tangible fixed assets are capitalised if they can be used for more than one year and cost at least
£1,000.
The freehold propety is shown in the financial statements atvaluationsthattook place in October
2020.
The land component is deemed to be £537,75112096 oftotalvaluel.
No depreciation is provided on the building because the trustees considerthe current residual fair
value of the manse buildings lon the assumption that it had reached the end of its useful economic
life by the year-end} to be not less than its current value. Any depreciation would not be material.
The properties have been reviewed for impairment in line with the quinquennial schedule.
Under the policy of only capitalising items exceeding £1,000 in value, none of the fixtures, fittings,
computer equipment or kitchen appliances belonging to the circuit (either atthe Circuit Centre or
in manses are capitalised and are, therefore, not subject to any depreciation charges).
Page 18
Circuit Number 1142
Wirral Methodist Churches

Investment Properties
Investment properties- no propety is currently deemed to not be held forthe long-term purposes of the
charity-
Investment Income
Investment income relates to the dividends on the small amount of the Circuit Model Trust Fund held as
investment units in CFB Managed Mixed Fund.
Investments
Investmentsarevalued inthe balance sheet at marketvalue atthe year's end. Investment income is
included in the statements when receivable and any gains or losses on revaluation at the year-end are
shown in the SOF
Debtors and Prepayments
The debtors and prepayments included in the statements primarily consistofthe prepaymentof September
stipends forthe Ordained Staff, which is transferred to the Methodist Church Payroll in late August to enable
payment on 1st September.
Creditors
Creditors include both sundryexpenses and specifically the 1st quarterassessment received in August
Operatlng Leases
On 31"August 2024, the charitywas committed to an operating lease fora photocopier described at note 14.
Although ackr)owledged in Note 14, no provision is made within the balance sheet since the costs are a
charge in expenditure and immaterial.
Additionally, the circuit holds a 'Tenancy at Will, for shop premises forthe Wirral FUSSIFUPS (Free Uniforms
for Secondary and Primary Schools) forwhich there is no notice period and therefore, no future liability-
Cash and Cash Equlvalents
These include cash in hand, deposits held at ban￿ and other short-term liquid investments with optional
maturities of three months or less.
Financial Instruments- the charity has elected to apply the provisions of Section 11 "basic financial
instruments" and Section 12"other financial instruments" of FRS 102 to all its financial instruments
Financial instruments are recorded in the charity's balancesheet when the charity becomes a partyto the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, 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 assets and settle the liability simultaneously.
Page 19
Cirtuit Number 1142
Wirral Methodist Churches

Basic Financial Assets
Basic financial assets, which include debtots and cash and bank balances, are initially measured at
transaction price includingtransaction costs and are subsequently carried at amortized cost using the
effective interest method unless the arrangement constitutes a financial where the transaction is measured
at the present value of the future receipts discounted at a market rate of interest. Financial assets classified
as receivable within oneyear are not amortized.
Basic Financlal Liabilitles
Basic financial liabilities, including creditors and bank loans, 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 payments discounted at a market rate of interest. Financial liabilities classified as
payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost
using the effeciive interest rates method. Trade creditors are obligations to pay for goods or seNices that
have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as
current liabilities if payment is due in one year or less. If not. they are presented as non-current liabilities.
Trade creditors are recognised initially at transartion prices and subsequently measured at amorti sed cost
usingthe effective interest method.
Derecognition of Financial Liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
Employee Beneflts
The costs of any unused holiday entitlement are recognised in the period in which the employee services are
received. with no financial adjustments where an employee is approved to carry leave foNard across
financialyears. Any carryfonmard is deemed immaterialtothe statements. Termination benefits are
recognised immediately as an expense when the charity is demonstrably committed to terminatingthe
employment ofan employee.
Going Concern
At the time of approvingthe financial statements, the trustees have a reasonable expectation that the
charity has adequ3te resources to continue operational existence for the foreseeable future. Thus, the
trustees continue to adopt the'going concern" basis of accounting in preparing the statements.
Page 20
Csrcuit Number 1142
Wlrral Methodist Churches

4. DONATIONS AND LEGACIES
Unrestricted
Circuit Model
Trust Fund
Restricted
202312024
Total
2022123
Total
Donations
Le
acies
Total
3,820
3,820
8.819
3,820
3.820
8,819
Some of these donations were gifts donated to ministers leaving the circuit in August 2024.
5. ASSESSMENTS ON CHURCHES
A previously agreed formula was used to calculate the share of the circuit budget required in assessment
payment from each church. Thefollowing assessmentswereaccounted for.
Church
Assessment Paid
Bromborough Methodist Church
Claremount Methodist Church
Elton rrLMIEI LEP.
Greasby Methodist Church
34,368
Heswall Methodist Church-
48,516
Higher Bebington Methodist Church
6.204
Hope Farm Methodist Church
32,064
Irby Methodist Church
23,148
Little Neston Methodist Church
15,744
Little Sutton Methodist Church
27,072
Lower Bebington Methodist Church
29,556
Moreton Methodist Church
25,188
Neston Methodist Church
8,016
Prenton Methodist Church
31,320
St Andrews New Brighton LEP
4,200
St Luke's Methodistchurch, Hoylake
48,924
The Church @ The Crossl Charing Cross Methodist 13,188
Church
Trinity Ellesmere Port
Trinitywith Palm Grove LEP
West Kirby Methodist Church
Willaston Methodist Church
Woodchurch Methodist Church
39,096
40,524
20,352
3,600
53,784
14,496
13,512
Total
532,872
Note: No assessment has been received from Elton and Ince LEP since its inception as an LEP. Previously
funds from the sale of Elton MC were considered to be in lieu of the church's contribution but these funds
were exhausted some years ago. Ongoing discussions will confirm thefuture contribution or if the structure
continues as an LEP.
Page 21
Circuit Number 1142
Wirral Methodist Churches

6. GRANTS RECEIVED
No grantswere received duringtheyear.
7. OTHER CHARITABLE INCOME
Unrestricted
CMTF,
Restricted
Funds for
External
Bodies
202312024
Total
2022123
Total
Bank&CFB
interest
Benevolence
Employment
related income
Income from
Printin
Propety Rental
Misc. Receipts
FUSS Sales
Total
5.105
30,642
35,747
17.386
191,219
191.219
213,764
251
26,100
5,531
26,100
5,531
26.693
3.749
615
262,758
227,962
30,642
258,605
8. INCOME FROM INVESTMENTS
Unrestricted
CMTF
Restrirted
202312024
Total
2022123
Total
Central Finance Board
Other
Total
76
76
76
76
77
9. PAYMENTS TO TRUSTEES
There were no payments madeto trusteesforadditionalservices provided to the Circuit byagreement with
the Circuit Meeting- this excludes stipends and salaries forthose ordained and lay staff who are trustees.
2023124
18
2022123
16
24,820
Trustees receiving payments
TotalAmount
20,674
Most trustees are appointed by the local churches and do not claim expenses from the charity concerning
the performance oftheirtrustee duties. Expense payments primarily relate to reimbursement fortravel,
stationery and resource costs.
Circuit Model Trust Fund
Page 22
CircLtit Number 1142
Wirral Methodist Churches

10. FEES FOR REVIEW OF THE FINANCIAL STATEMENTS
2023124
2022123
Independent examiner's reportingon thefinancial statements
Other fees lag= advice, accountancy services) paid to the independent
examiner
Total
3,642
7.020
3,570
5,940
10,662
9,510
11. SALARIES AND ASSOCIATED COSTS
Costs associated with this expenditure in the year were:
2023124
2022123
Gross stipends, salaries. and benefits in kind
Employer's National Insurance costs
Pension costs
Total
495,771
33,980
12.040
541,791
429,538
31,099
46,257
506,896
The difference between 2023123 and 2021122 can be attributed to the increase in stipends and salaries and
the increase in other staff paid though but not employed by the circuit.
2023124
Average numberof lay*mployees inthe yearwere
18
Of which thefollowingwere not emplo
edthrou
h the circuit
Page 23
Circuit Number 1142
Wirral Methodist Churches

12. LOSS ON DISPOSAL OF MANSES
No properties sold within the financial year
13. CAPITAL COMMITMENTS AND CONTINGENT LIABILITIES
As of 31August 2024, the circuit is committed to the followins
None
14. OPERATING LEASES
At the reporting end date, the charity has outstanding commitments forfuture minimum lease payments
under a non-cancellable operating lease (for printlcopier at the Wirral Methodist Centrel, which fall due as
follows:
A new five-year lease was taken in 2022123 at £350 per quarter, therefore a total of £5.600.
15. CASH AND CURRENT ASSETS
The Circuits, Current Assets are held in CAF (Charities Aid Foundation) Bank, both current and deposit
accounts, the CFB Deposit Account (Central Finance Board of the Methodist Church}, and the Circuit Model
Trust Fund, which is held by the Trustees for Methodist Church Purposes.
Additionally. the Circuit Office maintains a minor cash holding normally less than £50, arising from
miscellaneous cash receipts (photocopying, contributions for refreshments, etc.). This is used to fund
occasional miscellaneous expenses and provisions. and any excess is banked from timetotime.
16. MONEY RECEIVED AND PASSED ON TO EXTERNAL ORGANISATIONS
(FOR INFORMATION ONLY)
2023124
2022123
Balance brought forward from last year
Offerin
sIGifts- received for External or
anisations
Offerin
sIGifts- passed to External or
anisations
Balance carried fonvard
Pagè 24
Circuit Number 1142
Wirral Methodlst Churches

17. CIRCUIT MANSES & EQUIPMENT
Item
Description
Deemed
Value at
119123
Additions I
Disposals
Gross Sale
Price
GainlLoss
against
book value
Total Book
Value at
3118124
Manse Properties
10 Thornton Road
340,000
340,000
2 Maryland Lane
20 Graham Road
245,000
400,000
285,000
365.000
395,000
245,000
400,000
285.000
365,000
395,000
£478,754
£2,508.754
23 Blackstairs Road
6 Saxon Road
69 Mill Lane Road
25 Waterpark Road
Total Manse
Properties
£478.754
£478,754
£2,030,000
Other Propertles
Wirral Methodist
Centre (formerly
Thingwall Church)
Circuit Centre
£180,000
£180,000
Total Other Circuit
Buildings
£180,000
£180.000
TotslAssetValue
£2210,000
£478.754
£2,688,754
Page 25
Circuit Number 1142
Wirral Methodlst Churches

18. INVESTMENT ASSETS
The circuit holds funds in the Circuit Model Trust Fund as required by Standing Orders and the Model Trusts.
Asmall amount ofthis fund is held as investment units in the CFB Managed Mixed Fund. The circuit has no
investment properties orcommon investmentfund holdings.
2023124
202212
Car
ing Value at beginning of year
Net Gain/Loss on Revaluation
CFB Mixed Managed Fund
2,367
147
2,514
2,367
2,367
19. LOANS
The circuit has no loan liabilities.
20. INVESTMENTS
Thefunds that supportthe Circuit ModelTrust Fund and the Manses Fund are held by TMCP in Trustees
Interest Funds on which interest is credited tothe accounts each month. These are regprded as medium-
term and long-term investments.
TMCP is the legal owner and Custodian Trustee of all Methodist M¢)del Trust propety, iincluding Legacies,
Endowments and Accumulated Funds. Trust propety is held for and on behalfof local ManagingTrustees
who are responsibleforthe day-to-day management of trust propety-TMCP ensurethat, through providing
guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist
law and polity as determined bythe Methodist Conference.
Analysis of investment movements:
202112024
2022123
Investments listed on a recognised Stock Exchan
Investments held in common investmentfunds
Securities not listed on a recognised Stock Exchange
Otherinvestments
Totsl
2.514
2,367
2,514
2,367
Change in investment values:
202312024
2022123
Carrying (market} value at beginning of year
Add: additions to investments at cost
Less: disposats at carrying value
Net gain/{lossl on revaluation
Carrying (market} value at beginning of year
2,367
2,3KI
147
2,514
2,367
Page 26
Circuit Number 1142
Wirral Methodlst Churches

21. ANALYSIS OF CURRENT ASSETS
Analysis of cash at the bank
202312024
2022123
Cash in hand
Bank balance held in CAFAccounts
Sub-total- Cash in Hand and at Bank
CFB DewsitAccount
TMCP- Circuit Model Trust Fund
Totalcash and Bank
43
79,107
79,150
181, 298
332.497
592,945
49
48,327
48,376
263,518
339,949
651,843
22. ANALYSIS OF CURRENT LIABILITIES AND LONG-TERM CREDITORS
202312024
2022123
Trade Creditors
Other Creditors (Accruals)
Other Creditors (Church Assessments paid in advance)
Total Current Liabilities
1,658
1,425
49,036
52,119
1.190
48,923
50,113
Page 27
Circuit Number 1142
Wirral Methodlst Churches

23. TANGIBLE FIXED A55ETS
Cost or valuation
Land & Buildings
Other
buildings
Fixtures,
fittings
and
equipment
Payments on
accountand
assets under
construrtion5
Total
Balance brought
forward
Additions
Revaluations l+l_I
Disposals l-l
Transfers" l+/_I
Balance carried
forward
2,030,000
180,000
2,210,000
478,754
£478,754
£2,508,754
180,000
£2,688,754
New valuations were produced by Karl Tattler Estate Agents in October2020. Most ofthevalue changes are
small with only the revaluation of the Wirral Circuit Centre showing the most change.
Accumulated depreciation
Land
Manses
Other
buildings
Fixtures,
fittings
and
equipment
Payments on
account and
a55ets under
constructions
Total
Balance brought
forward
Depreciation charge
for year (-)
Revaluations l+l.}
Disposals l-l
Transfers" (+l_)
Balance carried
forward
Net bookvalue
Land
Manses
other
buildings
Fixtures,
fittings
and
equipment
Payments on
account and
assets under
construction5
Total
Brought forward
Carried forward
2,030,000
2,508,754
180,000
180,000
2,210,000
2,688,754
Page 28
Circuit NJmber 1142
Wirral Methodist Churches

24. ANALYSIS OF UNRESTRICTED AND RESTRICTED FUNDS 202312024
Unrestricted
Unrestricted
Opening
Balance
Incoming
Resources
Resources
Expended
Transfers
Closing
Balance
Purpose of the
fund
Notes
General Fund
2,759.873
795,671
870,887
2,684.657
General
Operations
Inc CMTF&
Propety Ilnc
losses on
Fixed Assets}
Totsls
2.759,873
795,671
870,887
2,684,657
Restricted
Restrirted
Fund Name
Opening
Balance
Incoming
Resources
Resources
Expended
Transfer5
CI05ing
Balance
Purpose of the
fund
Note5
Circuit
Benevolent
Fund
Totals
318
318
318
318
25. COMPARATIVE ANALYSIS OF RESTRICTED AND DESIGNATED FUNDS 2022123
Unrestricted
Unrestricted
Opening
Balance
Incoming
Resources
Resources
Expended
Transfers
Closing
Balance
Purpose of
the fund
Notes
General Fund
2.785,562
797.956
852.341
28.696
2,759,873
General
Operations
Totals
2,785,562
797,956
852.341
28.696
2,759,873
Restricted
Restricted
Fund Name
Opening
Balance
Incoming
Resources
Resources
Expended
Transfers
closing
Balance
Purpose of
the fund
Note5
Circuit
Benevolent
Fund
Hope Journey
Grant Funded
318
318
21,293
-21,293
Work Funded
by
Connexional
and DAF
Grant
Grant funding
of FUSS
Inc Transfer of
Running Costs
for Circuit
Centre & Line
Management
Transferred to
FUSS 35 It
became a CIO
in 2023123
FUSS
7,403
-7,403
Tota
29,014
28,696
318
Page 29
Circuit Number 1142
Wirral Methodist Churches

26. RELATED PARTY TRANSACTIONS
Payee
Relationship
Description of
Transaction
Total Received from
Related Parties
Payments to
Related Partie5
Bromborough
Methodist Church
Circuit Church
Assessment,
Employment recharge
and loan payments
42,645.32
CFB Interest
Central Finance
Board ofthe
Methodist
Church
Circuit Church
3,952.54
Claremount
Methodist Church
Claremount Hub
FUSS
Assessment payments &
sund
rechar
es
Employment recharges
Donations and salary
payments
Assessment payments &
sundry rechar
es
Assessment payments &
sundry recharges
Assessment payments&
sundry rechar
es
Assessment payments &
sundry recharges
Assessment payments &
sund
recharges
Assessment payments &
sundry rechar
es
Assessment payments &
sundry recharges
District Assessments
and Grant Funding
44,114.00
7,802.28
22,182.54
Related CIO
Greasby Methodist
Church
Heswall Methodist
Church-
Higher Bebington
Methodist Church
Hope Farm
Methodist Church
Irby Methodist
Church
Little Neston
Methodist Church
Little Sutton
Methodist Church
Circuit Church
59,801.20
Circuit Church
52,778.00
Circuit Church
6,832.00
Circuit Church
34,716.00
2,500.00
Circuit Church
25,114.00
Circuit Church
17.313.00
Circuit Church
29,328.00
Liverpool
Methodist District
Methodist
District Circuit IS
memberof
Circuit Church
150,855.88
755.99
Lower Bebington
Methodistchurch
Assessment,
Employment recharge
Connexional
Assessments, Grant
Funding, Lay Payroll
Assessment payments
46,963.50
Methodist Church
of Great Britain
British Methodist
Church
539,293.84
1,284.91
Moreton Methodist
Church
Neston Methodist
Church
North Cheshire
Methodist Circuit
North Liverpool
and South Sefton
Circuit
Prenton Methodist
Church
Circuit Church
27,356.00
Circuit Church
Assessment payments
17,991.99
Related Circuit
Manse Rental
18705.48
Related Circuit
Employment recharges
4,923.96
Circuit Church
Assessment payments
34,759.88
3,000.00
StAndrews New
Brighton LEP
Circuit Church
Assessment payments
Page 30
Circuit Nurnberl142
Wirral Methodist Churches

St Luke's
Methodistchurch,
Hoylake
The Church @the
Cross, Birkenhead
TMCP
Circuit Church
Assessment payments,
staff cross charges
73,652.04
Circuit Church
Assessment payments
15.777.00
Trustees for
Methodist
Church purposes
Circuit LEP
34,375.94
Thornton Le Moors
Trinity Ellesmere
Port
Trinitywith Palm
Grove LEP
West Kirby
Methodist Church
Willaston
Methodist Church
Woodchurch
Methodist Church
Total
Circuit Church
Assessment payments,
employment recharges
Assessment payments,
contribution to CS team
Assessment payments,
lay staff rechar
es
Assessment payments
54314.88
2000
Circuit Church
iiioo
Circuit Church
73.652.04
Circuit Church
15,777.00
Circuit Church
Assessment payments
and Lay staff recharges
34,375.94
1,495,530.29
14,464.86
Page 31
Circuit Number 1142
Wirral Methodlst Churches

Declarations
TREASURER
I confirm that these accrual-based financial statements forthe year ended 31 August 2024 have been
prepared from the records of th
ircuit and that they include all funds under the control of the Circuit
Meeting.
Mr Craig P Price
Wirral Methodist Circuit Treasurer
Address: 7 Mereclose, Great Sutton. Ellesmere Port, CH66 2WH
Date:
PRESENTATION TO THE CIRCUIT MEETING FOR APPROVAL
I confirm thatthe Annual Report and Financial Statements forthe yearended 31 Aug 2024were presented
and approved bythe Circuit Meeting.
Rev. Noel Sharp
Date-
Superintendent Minister (Chair of Trustees)
Page 32
Circuit Nurnber 1142
Wirral Methodist Churches

Independent examiners report to the trustees of Wirral Methodist Circuit
I report to the trustees on my exominotion of the accounts of the above charity {"the Trust")
for the year ended 31 August 2024.
Responsibilifies and basis of report
As the charity's trustees, you are responsible forthe preparation of the accounts in accordance
with the requirements of the Charities Act 2011 I'the Act").
I report in respect of my examination of the Trust's accounts carried out Under section 145 of
the 2011 Act and in carying out my exominotion, I have followed all the applicable Directions
given by the Chority Commission vnder section 145{51 Ibl of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my
attention in connection with the examination which gives me cause to believe thot in, any
material respect:
the accounting records were not kept in accordance with section 130 of the Charities
Act." or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form
and content of accounts set out in the Charities (Accounts and Rieportsl Regulations
2008 other thon any requirement that the accounts give a 'true and fair, view which is
not o matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the
examination to which attention should be drawn in this report in order to enable a proper
understanding of the accounts to be reached.
Signed:
Name: Mrs D D Lea FCA. FCCA
Address: DJH Chester Llmited, Chester House, Lloyd Drive, Ellesmere Port. Cheshire. CH65 9HQ
Date:
Isl 4 Izoag