2025-08-31-accounts

2024/25

THE WIRRAL METHODIST CIRCUIT REGISTERED CHARITY NUMBER: 1135375

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

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THE WIRRAL METHODIST CIRCUIT Registered Charity Number 1135375

introduction

This report highlights the Methodist Church's dynamic nature and the challenges it faces across the Wirral peninsula. Church memberships are generally declining in number and ageing, even as the spiritual and physical needs in our community and beyond continue to grow.

We aim to be honest about the challenges we face while striving to be more effective in discerning God's will for all His people, paying attention to our responsibilities as Methodist trustees (in collaboration with our ecumenical partners where possible). We are clear that the financial and human resources available to the circuit must be allocated to areas with clear plans for growth and fruitfulness, and cannot be spread ever more thinly.

Aims and organisation

Basis of preparation and legal framework: The Charity’s annual report and financial statements for the year ended 31 August 2025 have been prepared in accordance with the Charities Act 2011 and the Charities SORP (FRS102), the current version of charity accounting.

Full Name of Charity: The Wirral Methodist Circuit Registered Charity Number: 1135375 Date of registration: 7 April 2010 Main communication address: Wirral Methodist Circuit Office, C/O Hope Farm Methodist Church, Hope Farm Road, Ellesmere Port, CH66 2LF

The members of the Wirral Methodist Circuit Meeting are the Charity Trustees, comprising circuit office holders, ministers, and representatives appointed by the local churches. Full membership is shown in the appendix to this report.

Day-to-day financial operations and management are shared between Mr Stephen Cooper (the Circuit Manager) and Mr Craig Price, the appointed Circuit Treasurer.

independent examine! DJH Chester Limited Chester House, Lloyd Drive, Ellesmere Port CH65 9HQ

investment fund managers

• Central Finance Board of the Methodist Church

• • Trustees for Methodist Church Purposes accounts

• ° CAF Bank (Charities Aid Foundation)

Bank accounts

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Our 250-year-old mission remains the same. Reaffirmed in 2018, the calling of the Methodist Church in Great Britain is to respond to the gospel of God's love in Christ and to live out its discipleship through worship and mission. It achieves this by:

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The Church exists to The Church exists to The Church exists to ; The Church exists to
increase awareness of : help people to grow : bea good neighbour : make more followers
God's presence and to : and learn as ‘ to people in need and : of Jesus Christ
celebrate God's love : Christians, through to challenge injustice :
: mutual support and; :
: care : :
Locally, the Circuit exists to support the churches support the churches the churches churches in God's mission. We We are passionate
about learning and growing together, celebrating the love of God, God, sharing the life of
God with those around us and and with those those in need around the world world and bringing our
neighbours to Christ. Some examples Some examples examples of our work that expresses our work that expresses work that expresses that expresses expresses Our Calling are:
Resourcing and Bible Study groups. Our work in areas of Circuit-wide
providing varied * and Prayer meetings, : deprivation within the : evangelistic events,
opportunities for training events, : Wirral Circuit ‘ sharing of the
Christian Worship i pastoral care : : Christian message
across the Wirral in: including enabling the : : through the Children’s
churches. : growth of Local-Lay-_ : : and Schools teams,
: Pastors in the circuit : : Hope Journey, Lego
: whilst maintaining ‘Church, and other
: safeguarding training. : : projects.
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Locally, the Circuit exists to support the churches support the churches the churches churches in God's mission. We We are passionate about learning and growing together, celebrating the love of God, God, sharing the life of God with those around us and and with those those in need around the world world and bringing our neighbours to Christ. Some examples Some examples examples of our work that expresses our work that expresses work that expresses that expresses expresses Our Calling are:

In addition, the Methodist Church adopted the ‘God for All’ evangelism and growth strategy at the conference of June 2020. The Wirral Methodist Circuit seeks to discern how we implement that strategy in our local contexts.

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During the 2024/25 year, key work updates include:

Rev Noel Sharp assumed the role of Circuit Superintendent in September 2024, as we welcomed Rev Dan Woodhouse to the Circuit Ministry in the Wirral Circuit. During the year, the Circuit Leadership Team and Circuit Trustees determined that we would not enter the stationing process in 2025 to fill the post that went unfilled in September 2024. During the stationing discernment process in 2025, Deacon Ellie Griffin decided she would be leaving the circuit in August 2026, following a process of discernment.

Following the resignation of Jack Watson, David Hepworth was appointed to be the new Circuit Safeguarding Officer, who will begin his work in the 2025/26 connexional year.

The circuit churches continue to consider how grouping as “One Church on Multiple Sites” could aid the effectiveness and viability of their mission. Following the Ellesmere Port grouping, the churches of Neston, Little Neston, and Willaston progressed during the year toward a single church council to be in place for September 2025.

The redundant Circuit Office at 17 Seven Acres Lane, previously the Thingwall Methodist Church, was sold during the year. 20 Graham Road in West Kirby was marketed, and a sale was in progress by year's end.

A team of Local Preachers leads most worship services across the Circuit. Through 2024/25 we have had particular success to celebrate with the training progress of new preachers. Two local preachers have compieted their Local Preachers’ studies and have been fully accredited throughout the year. Another student who has completed their first Portfolio is progressing onto the second and final Portfolio.

The Circuit Children & Youth Team comprises one full-time and one part-time staff member. The loss of the second part-time worker reduces the team's capacity. The service-level agreement with Greasby Church has now expired; unfortunately, the Lego Church there still relies on the team to lead the upfront work, so its future depends on whether church members

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are willing and able to take this on as is the case elsewhere in the Circuit. The service level! agreement with Trinity Palm Grove (TPG) church ended after two years, although a Church Mice group continued with support from the Circuit team until Easter, it closed due to the last of the small number starting nursery.

The reduced team has worked hard to maintain support for other churches in the Circuit, especially the work these 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. With fewer volunteers in churches able and willing to work with schools, the team has developed new ways to deliver activities. This has maintained the links between the schools and the churches involved. Through the Hope Journey, the Circuit shares stories of our faith with hundreds of children who are brought to their local Methodist churches by their schools throughout the year. These activities are, without doubt, our biggest congregations. The team also continues to support churches in delivering Church Mice to children under school age and their carers, as well as Lego Church for older children. The Children & Schools Team and their management committee have responded to the challenge from the new Superintendent Minister and the Circuit Leadership Team to broaden their brief and initiate activities to encourage discipleship among adults. Using their training and qualifications as Godly Play leaders, the team provided a series of four Bible Study workshops on John’s Gospel during the Bible Month of June in four different churches. A small group from across the Circuit attended three or four of these, along with a small group from each church as we visited it. The feedback from attendees was very encouraging. A series of four additional workshops has been planned for October 2025 on parables across four different churches, this time on Sunday afternoons. This is part of a programme that uses skills and techniques developed for children, which adapt well to adult use. A storytelling workshop is also planned for a Saturday morning in November.

The team has continued to deliver the required Safeguarding Training courses to the Circuit, led by the Circuit Safeguarding Officer (CSO). This has continued with Foundation Training. The Children’s Team Leader is trained to deliver the Advanced and Foundation Safeguarding Training and continues to help run face-to-face and online courses to ensure the Circuit meets its responsibilities. This continues to take a significant slice out of the Children & Youth time, but it is inevitable until more volunteers come forward for training as safeguarding trainers.

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Rental Income

• ° Arelatively smail rental income (£25,401) is related to the rental of two manses, Maryland Lane and Thornton Road.

• °* The second was offered as the manse in the unsuccessful stationing profile in 2024

Circuit Assessments

• Income from the circuit assessment paid by the circuit churches (£557,668) represents the majority of the General Fund Income (71%).

• ° — This reflects that the assessment shared across the church is based directly on the budget, considering other income that can be reasonably projected.

• An increasing number of churches have stated that this level of assessment is unsustainable. The circuit aims to find the best ways to balance resource requirements with sustainable costs. This will undoubtedly involve difficult decisions to prevent ail churches from closing due to a lack of funds. It remains true that we are trying to sustain far more churches and worship centres than we can afford, given our membership numbers, which is limiting the Methodist mission on the Wirral.

EXPENDITURE TREND

Salaries and associated costs

• Salaries and Stipends (£500,441) make up 60.9% of the total expenditure. However, this includes lay workers directly employed by individual churches, where the circuit acts as a payroll agent. This is cross-charged to those churches, and income related to this (£189,716) is included in line 7 of the SOFA (Other Charitable Income).

• • Stipend expenditures have increased each financial year in line with the Methodist Conference's directions, which are based on cost-of-living indices. However, local church finances are squeezed by rising cost of living and higher assessments required to support salaries and stipends.

• — The Circuit Policy is to increase lay employee salaries by the same percentage as the increase, and this was affirmed despite the financial challenges in 2022.

Connexional assessment & model trust levy

• ° The required circuit contribution to the North West England District and the Connexion (Methodist Church in Great Britain) was £ 130,469 (£18,611 as District Assessment and £111,858 as Connexional Assessment). These funds support the work of the wider Methodist Church.

• ° — {n addition, the Circuit is required to pay an annual Levy on its cash holdings in the Circuit Model Trust Fund, which this year amounted to £4,881. The Connexion distributes these funds into District Advance Funds, which are available across the district as grants.

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Property maintenance

• Line il of the SOFA shows that £ 86,672 (10.6%) was spent on property maintenance during the year. However, this includes the running costs (service and maintenance contracts, buildings insurance, Council Tax, and Utilities) and letting fees (Thornton Road and Maryland Lane) for ali 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 equipmentincluding printer rentals and office running costs), together with the fees paid to Supernumerary (Retired) Ministers for their leading of worship together with mileage expenses claimed staff and volunteers for their work in the circuit in addition to costs of administration and governance including professional fees.

As of 31 August 2025, the Circuit's total unrestrictedfunds were £2,630,638, of which £249.92 was held in current assets, consisting of cash and near-cash equivalents.

The circuit intends to continue providing grants to various mission projects. Currently, this involves contributing to the staffing costs at Trinity Ellesmere Port to enable the match funding they secured.

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 four full-time ordained staff, including seeking to replace Deacon Ellie Griffin through the 2025/26 stationing process with a presbyter.

• Continuing to employ temporary additional resources in the form of a paid supernumerary minister (Heswall, Irby and Greasby)

• • — Ensuring lay staff are employed in the most appropriate roles for the challenges we find ourselves in in 2025/26, including reviewing of current roles and job descriptions as we enhance the team with paid and unpaid local lay-pastor roles

• °* Completing the sale of the former 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 for the circuit's strategy. Particularly, the Circuit Leadership Team (CLT) will consider how the Methodist Church's “God for all” strategy should be worked out in the immediate term in the Circuit

• °* Helping churches understand our financial position and encouraging them to make wise decisions for the good of the whole circuit, rather than for individual churches. Noting that trustee responsibility rests with the church councils and not the circuit meeting.

eri[r]

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The purposes of the Methodist Church are and shall be deemed to have been, since the Date of Union, the advancement of:

• °* The Christian faith, under the doctrinal standards and discipline of The Methodist Church.

• Any charitable purpose for the time being of any Connexional, District, Circuit, local or other organisation of The Methodist Church in Great Britain.

• — Any charitable purpose for the 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 resourcing of regular public acts of worship are open to members and non-members alike.

• The teaching of Christianity through sermons, courses, and small groups.

• ° The resourcing of pastoral work, including visiting the sick and bereaved.

• Resourcing churches to work with children and young people within their mission and to engage with schools primarily through Hope Journey.

• °* Promotion of Christianity through the staging of events and services. * — Association with chaplaincy services to local hospitals, hospices, and MHA homes.

PUBLIC BENEFIT

We confirm the trustees have had regard to theCharity Commission's guidance onpublic

benefit.

• »TRUCTURE, GOVERNANCE AND MANAGEMENT

• "* The governing document for the Circuitis the Deed ofUnion[(1932)][aid] a[ the][ Methodist] Church Act (1976).

• The Constitutional Practice and Discipline of the Methodist Church (cPD) outlines detailed governance arrangements by order of the annual conference.

• ° The Circuit Leadership team and the Local Preachers meeting manage the circuit on a day-to-day basis.

The Methodist Connexion produces a range of guidance to support the effective running of the 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.

Over the last few years, this trustee 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.

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The Circuit is part of the North West England District and is also accountable to the Methodist Conference.

• Constitutionally, therefore, the circuit consists of: * Bromborough Methodist Church * — Charing Cross (with Tranmere) Methodist Church — Known as The Church at the Cross

• Claremount Methodist Church

• • — Thornton-le-Moors with Ince and Elton * (Ecumenical Partnership with C 0 E), Greasby Methodist Church

• °* — Heswall Methodist Church * — Higher Bebington Methodist Church * — St. Luke's Hoylake Methodist Church

• — Prenton Methodist Church

• • — St Andrews (Ecumenical Partnership with URC),
• • The Methodist Church in Elesmere Port (Trinity Ellesmere Port, Hope Farm, Little Sutton)
• • — Trinity with Palm Grove (Ecumenical Partnership with URC),
• • West Kirby Methodist Church * Willaston Methodist Church * Woodchurch Methodist Church

• *° — irby Methodist Church

• Little Neston Methodist Church

• ° — Lower Bebington Methodist Church ° Moreton Methodist Church * Neston Methodist Church

Other organisations with specific linkage: MHA Mayfields (Dementia Care Home).

RISK MANAGEMENT

The Methodist Conference, the supreme governing body of the Methodist Church 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 Methodist tradition and it is generally accepted that the Methodist members on the Wirral are spread over too many sites or focused on activities that take place at a similar time.

Major risks are identified by the Circuit Stewards, with professional advice taken as required. A regular annual review process is undertaken and recorded. Income and Expenditure are being monitored in total and is compared with the approved annual budget on a half-yearly basis to detect trends as part of the risk management process to avoid unforeseen calls on reserves.

The circuit's Reserve Policy is to hold a minimum of six months ’ working capital to cover the risk that any number of churches may be unable to meet their commitment to fund the Circuit Assessment in any particular financial year.

The circuit also identified potential redundancy payment liability for its directly employed lay staff and has made provision in the reserves policy for a contingency of around £35,000. It recognises that this sum will vary year on year due to changes in length of service and staff retirements/ resignations.

‘s ra:

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The total reserves on 31st August 2025 are £2,630,956, tangible fixed assets are 2,696,332; £318 is in restricted funds.

The Circuit continues to fully comply with Methodist Connexional practice regarding our safe operations and our relationships with children & young people, as weil as vulnerable adults. As part of this commitment, we employ a part-time Circuit Safeguarding officer.

This Trustees’ Annual Report was approved by the Circuit Meeting (trustee body).

Rev. Noel Sharp Superintendent Minister (Chair of Trustees)

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Registered Charity Number 1135375

AUGUST 20295

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 Generally Accepted 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 fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year.

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 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; 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.

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Appendix A - Wirral Circuit Meet ing Membership (Trustees)

As listed on the Charity Commission Website Adrian Stephen Paliant Janet Margaret Herd Rev Alan Fisher Jeanette Walker Alan Stephen Fowler Deacon Jennifer Mary Knight Andrew James Tonks Boswell John David Griffith Angela James Dr John Margarson Huthnance Phd. Anne Gwendoline Kitchener Julie Luscombe Anne Seddon Kathy Thomas Anne-Marie Smith Kevin Neil Mothersdale REV Barbara Ann Banton REV Lorraine Aizlewood-Threlfall Barbara Carnochan Green Lyn Jackson-Eves Barry Natton Lynne Maura Cowell Brenda Elizabeth Mather Maicolm Robert Collens Rev Carole Natton Margaret Allen Catherine Victoria Warbrick Margaret Elizabeth Burrows Colin Charles Jones Rev Mark Andrew Bates Craig Peter Price Mr MDD Howlett David Blackburn Neville John Ford David John Holt Noel Schorah David Smith Rev Noel Henry Clifford Sharp David Waiton Pamela Margaret Simms Dianne Swatffield Paul Gwilym Sherppard Edward Laurence Hilditch Paula Ann Dewhirst Elaine Phillips Peter John Colyer Deacon Eleanor Griffin Rev Phillip Neville Fanning Erica Rimmer Rae Fraser Volan Evelyn May Felton Raiph Kitchener Evelyn Moir Roger John Staines lain Samuel Alexander Henderson Ronald David Barber Dr lan Cubbin Rev Ruth Elizabeth Dowson lan Martin Hall Stephen Howard Cooper Dr James Edward Shaw Dr Stephen Pillow Jane Isabel Fieldhouse Timothy Leslie Edwards ‘Dr Janet Almond Viv Gasteen

New trustees in 2024/25 Rev Daniel Woodhouse Susan Elliott Bekezela Pardon Dima

Debra Denise Edwards Glenys Ruth Jone

Resignations since the previous year: Chris Conway

David Cross Joyce Scoffield

Linda Worrall Peter Wildman

Notes:

• 1 Supernumerary Ministers are entitled to opt into membership (and thereby trusteeship) of the Circuit Meeting. Only those who have exercised their rights are included in the list of Trustees.

• 1. The Circuit Manager is a lay employee and a member of the Circuit Meeting due to the responsibilities exercised.

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2024/25 oltatementof | inancial Activities (SOFA) fo) the year ended 24 August 2025

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||||||||| |---|---|---|---|---|---|---|---| |eeNi|sad|General Fund|ee.|Restricted|Totai| |accounts|(Unresiricted)|(unrestricted)|Funds|2024-25| |£|£|£|£| |Income| |1|Donations and|legacies|4|650|650| |2|Income from monetary|8| |investments|404|404| |3|Income|from|investment| |properties|0| |4|Assessments on Churches|5|557,668|557,668| |5|Capital|Receipts|0| |6|Grants|received|6|0| |7|Other charitable income|7|219,817|5,410|225,227| |8 Toial|income|778,135|5,814|it)|783,949| |Expenditure| |9|Grants and donations|27,000|27,000| |10 Salaries and associated|costs|11|500,441|500,441| |11|Property maintenance|86,672|86,672| |model12|Connexional trust|levy|assessment &|111,858|111,858| |13|District Assessment & Levy|18,611|4,881|23,492| |14 Depreciation|0| |15|Office expenses|8,761|8,761| |16 Other outgoings|62,693|480|63,173| |17 Total|charitable expenditure|816,036|5,361|0|821,397| |18|GainsAlosses)|on|monetary investments|0| |19|Gains/(losses)|on|invesiment|properties|0| |20 Net income/(expenditure)|~37,902|453|0|-37,449| |21|Transfers|between funds|33,001|-33,001|0| |22|Other|gains/(losses)|0)| |23 Net movement|in funds|-4,901|-32,548|0|-37,449| |24|Total|funds|brought forward|2,520,806|147,376|318|2,668,500| |25 Total funds|carried forward|2,515,905|114,828|318|2,631,051|

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. ‘AyvVVirral | M etnogdistet re ,Cnurcnes" %

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Statement of Financial Activities (SOFA) for the year ended

31 August 2024

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|||||||| |---|---|---|---|---|---|---| |= fo|General Fund|Desionaed|Restricted|Total| |accounts|(Unrestricted)|(unrestricted)|Funds|2023-24| |£|£|£|£| |Income| |1|Donations and|legacies|4|4,119|4,119| |2|Income|from|monetary| |investments|8|76|76| |3|Income|from|investment| |properties|zi| |4|Assessments on Churches|5|532,872|532,872| |5|Capital|Receipts|0| |6|Grants received|6|)| |7|Other charitable income|7|227|962|30,642|258,604| |8 Total|income|764,953|30,718|it)|795,671| |Expenditure| |9|Grants and donations|0| |10 Salaries and|associated|costs|11|541,790|541,790| |11|Property maintenance|112,809|112,809| |12|Connexional|assessment &| |model|trust|levy|402,197|16,376|118,573| |13|District Assessment & Levy|31,883|31,883| |14 Depreciation|0| |15|Office expenses|8,107|8,107| |16 Other outgoings|73,264|955|74,219| |17 Total|charitable expenditure|870,050|17,331|0|887,381| |18|Gains/(losses)|on|monetary investments|0| |19|Gainslosses)|on|investment|properties|0| |20 Net income/(expenditure)|-105,097|13,387|0|-91,710| |21|Transfers between|funds|200,972|-200,875|97| |22|Other|gains/(losses)|0)| |23 Net movement|in funds|95,875|-187,488|0|-91,613| |24 Total|funds|brought forward|2,424,931|334,864|318|2,760,113| |25 Toial funds carried forward|2,520,806|147,376|318|2,668,500|

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Balance Sheet as at 31 August 2025

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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |heNotes|to|General Fund|aircui|Restricted|Totals|Totals| |a|nts|(Unrestricted)|(Unrestricted)|Funds|2024/25|2023/24| |Fixed|Assets|£|£|£|£|£| |Circuit Manses & Equipment|17, 23|2,688,754|2,688,754|2,688,754| |Investment properties|0|0| |Investments|18, 20|4,865|2,714|7,578|2,846| |Total fixed assets|2,693,619|2,714|0|2,696,332|2,691,600| |Current Assets| |Debtors|9,333|9,333|2,552| |Loans|by the|Circuit|0|0| |Investments with TMCP|112,115|112,115|144,913| |Ceniral|Finance Board|Deposits|64,332|318|64,650|66,627| |Cash at Bank and|in hand|15|63,536|63,536|90,855| |Total|current assets|137,202|112,115|318|249,634|304,946| |Curreni|liabilities| |Creditors|(due|in under|1|year)|70,133|0|0|70,133|50,359| |Grants|payable|within|2025/26|0|0|0|0|(¢)| |Total|current|liabilities|70,133|it)|0|70,133|50,359| |Net current assets/liabilities|67,068|112,115|318|179,501|254,586| |Jotgh aesots fessliabilities current|2,760,687|114,828|318|2,875,833|2,946,187| |Long|teri|liabilities| |(due after more than one|year)| |Money|held|for West|Kirby| |Methodist Church|244,782|244,782|277,782| |Loans|to the|Circuit|0|0| |Net assets|2,515,905|114,828|318|2,631,051|2,668,404| |Funds|of|the|Circuit| |General|Fund|(Unrestricted)|2,515,905|2,515,905|2,520,807| |Circuit|Model Trust|Fund|(Unrestricted)|114,828|114,828|147,280| |Total|Unrestricted|Funds|2,630,733|2,668,086| |Restricted|Funds|318|318|318| |Endowment Funds|0|0| |Total|Funds|2,515,905|114,828|318|2,631,051|2,668,404| |Note: the|Wirral|Circuit|effectively|borrowed|money from the sale of West|Kirby Methodist Church‘s|caretaker|property| |to|purchase|25|Waterpark|Road;|this|will|be amended|with the sale|of our Graham|Road|property.|As|of August|25,| |Graham|Road|is working|toward|the|completion|of a|saie.|

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Signed: (PCE

Circuit Treasurer

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||||||||| |---|---|---|---|---|---|---|---| |Statement of Cash Flows|2025|2024| |Net cash used in operating|activities|~24,456|188,202| |Cash flows from investing activities| |Dividends,interest and|rents|from|investments| |Proceeds from the sale of property,|plant and equipment| |Purchase of property,plant and equipment|-4,732|-478,754| |Purchase|of intangible|assets| |Proceeds from|the sale|of investments| |Purchase|of|investmenis| |Other| |Net cash provided|by investing activities|~4,732|~478,754| |Cash|flows from financing|activities| |New|borrowing| |Repayments|of borrowing|-33,000| |Net cash used|in financing|activities|-33,000|0| |Change|in cash and cash equivalents|in the reporting period|-62,188|-290,552| |Cash|and|cash equivalents at the beginning|of the|reporting|period|302,394|592,946| |Cash and cash equivalents at the end of the reporting period|240,206|302,394| |Reconciliation of net income to net cash fiow from operating activities|a5| |Net income|for the|reporting period|( as per statement of financial activities)|-37,449|-91,709| |Adjustments|for:| |Depreciation|and|amortisation|charges| |Profit on|the|sale|of fixed|assets| |Loss on|the|sale|of fixed|assets| |Gains on|investments| |Dividends,|interest and|rents from|investments| |Decrease/(increase)|in|stocks| |(increase)/decrease|in debtors|-6,781|3,965| |increase/(decrease)|in|creditors|19,774|275,946| |Net cash used|in operating activities|-24,456|188,202| |Analysis of cash and cash equivalent|a5|~~| |Cash|in|hand|63,536|90,855| |Short term|deposit|(less than|3|months)|176,670|211,539| |Total cash and cash equivalents|240,206|302,394|

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The financial statements have been prepared in accordance with the Charities Act 2011 and the Charities SORP (FRSI02) as updated, being the current version.

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 set out below.

The charity is a Public Benefit Entity as defined by FRS 102.

CHARITABLE f UNDS

meee

The funds held constitute:

• General Funds are unrestricted and are available for use at the discretion of the trustees in furtherance of the general objectives of the charity, and are not designated for any 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 raising the funds.

• The circuit holds no Endowment funds. Details of each material fund are disclosed in the final note to these statements. Funds may be represented by more than cash.

B: ISIS

These financial statements have been prepared based on historical cost, except that investments are shown at their market value at the end of the year, on the accruals basis, to show an accurate and fair view of the Circuit's financial position and activities.

In applying the charity's accounting policies, the trustees are required to make judgements, estimates, and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other relevant factors. Actual results may differ from these estimates. The estimates and 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.

Page 17 Bat sill a ' ee Circuit Number 1/42 we tae

2024/25

Income is included in the Statement of Financial Activities (SOFA) when the Circuit becomes entitled to the resources, the trustees are reasonably sure they will receive the resources, and the monetary value can be measured with sufficient reliability.

Resources Expended This is recognised whena liability is incurred or a constructive obligation arises, resulting in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Circuit to pay out resources.

Grants made by the Circuit from its funds are recognised in full at the time of the agreement or when the Circuit accepts that there is a legal or operational obligation to make the payment.

Since the Circuit is not VAT-registered, all input VAT is charged to the expenses to which it relates.

• langible 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 property is shown in the financial statements at the valuations as of October 2020.

• ° The land component is deemed to be £537,751 (20% of the total value).

• ° No depreciation is provided on the building because the trustees consider the current residual fair value of the manse buildings (assuming it had reached the end of its useful economic life by 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 at the Circuit Centre or in manses, are capitalised and are, therefore, not subject to any depreciation charges.

. : , ™ : :

Page 18 Circuit Number 1/42

2024/25

Investment properties - no property is currently deemed to not be held for the 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 are valued in the balance sheet at market value at the 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 SOFA. The debtors and prepayments included in the statements primarily consist of the prepayment of September stipends for the Ordained Staff, which is transferred to the Methodist Church Payroll in late August to enable payment on Ist September.

Creditors include both sundry expenses and the Ist-quarter assessment received in August.

On 3st August 2025, the charity remained committed to an operating lease for a photocopier, as described in note 14. Although acknowledged in Note 14, no provision is recognised in the balance sheet because the costs are expensed and immaterial.

Additionally, the circuit holds a ‘Tenancy at Will’ for shop premises for the Wirral FUSS/FUPS (Free Uniforms for Secondary and Primary Schools) for which there is no notice period and therefore, no future liability. At year-end, FUSS is independently renegotiating this, and it will no longer appear in our accounts in future years.

These include cash in hand, deposits held at banks 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 1] “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 balance sheet when the charity becomes a party to 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

Page 19 Circuit Number 1/42

4

: :

2024/25

there is an intention to settle on a net basis or to realise the assets and settle the liability simultaneously.

Basic financial assets, which include debtors 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 financial instrument, 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 one year are not amortised.

Basic financial liabilities, including creditors and bank loans, are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, in which case 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 effective interest rates method. Trade creditors are obligations to pay for goods or services 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 transaction prices 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.

The costs of any unused holiday entitlement are recognised in the period in which the employee's services are received, with no financial adjustments where an employee is approved to carry leave forward across financial years. Any carry forward is deemed immaterial to the statements. Termination benefits are recognised as an expense immediately when the charity is demonstrably committed to terminating an employee's employment.

wong TLoncern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate 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 - . Circuit Number 1/42 ia iti

2024/25

SO

				“—		oo	oo	oo
		TrustFund		Total			Total
	£	£	£	£			£
Legacies	-	-		fe)				=
Total	650	0_		650				3820

A previously agreed formula was used to calculate the share of the circuit budget required in assessment payment from each church. The following assessments were accounted for:

Church						Assessment Paid
						£
“Bromborough MethodistChurch						40,500
Claremount MethodistChurch						43,084
Elton (TLMIE) LEP*						8)
Greasby MethodistChurch						39,952
Heswall Methodist Church-						51,148
Higher Bebington Methodist Church						7,536
Hope Farm MethodistChurch						31,608
Irby MethodistChurch						23,164
Little NestonMethodistChurch						18,824
LittleSutton MethodistChurch						24,700
LowerBebington MethodistChurch						29,792
Moreton Methodist Church						26,020
Neston Methodist Church						8,316
Prenton MethodistChurch						33,772
StAndrewsNew Brighton LEP						4,200
St Luke’s Methodist Church, Hoylake						52,764
TheChurch @ TheCross /Charing	Cross MethodistChurch					14,316
Trinity Ellesmere Port						22,072
Trinitywith Palm Grove LEP						3,600
West Kirby MethodistChurch						51,888
Willaston MethodistChurch						15,372
Woodchurch Methodist Church						15,040
Total						557,668
Page21 CircuitNumber1/42	, -	ee ———	,	se	; %

Page 21 Circuit Number 1/42

2024/25

• 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 treated as the church’s contribution, but those funds were exhausted several years ago. Ongoing discussions will confirm the future contribution and whether the structure will continue as an LEP.

Fr No grants were received during the year.

te

OTHER CHARITABLE INCOM! eRea

an

		Unrestricted	CMTF	Restricted	Fundsfor	2024/2025		2023/2024
					External	Total		Total
					Bodies
		£	£	£	£	£		£
Bank&CFB		2,757	5,410			8,168		35,747
interesta
Employment		189,716				189,716		‘191,219
related income
Incomefrom		120				120		7
Printing
Total		219,816.7	5,410.31	0	0	225,227		258,604
8.	INCOME	FROM INVESTMENTS
		Unrestricted		CMTF	Restricted	2024/2025		2023/2024
						Total		Total
		£		£	£	£		=
Total		)		404	0	404

8. INCOME FROM INVESTMENTS

Page 22 Circuit Number 1/42

As Pe a: wd ~hee

2024/25

No payments were made to trustees for additional services provided to the Circuit under an agreement with the Circuit Meeting; this excludes stipends and salaries for ordained and lay staff who are trustees. Payments made, therefore, are related to expenses incurred.

==> picture [448 x 54] intentionally omitted <==

----- Start of picture text -----
||||| |---|---|---|---| |2024/25|2023/24|'| |Trustees|receiving payments|10|18| |Total Amount|1836|20,674|

----- End of picture text -----

The local churches appoint most trustees and do not claim expenses from the charity concerning the performance of their trustee duties. Expense payments primarily cover reimbursement for travel, stationery, and resource costs.

nt ee WE PE FINANCIAL ©

_

==> picture [431 x 93] intentionally omitted <==

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2024/25|||2023/24| |£|£| |Independent examiner's|reporting on the|financial|statements|3,822|3,642| |Other fees|(ag: advice, accountancy services)|paid to the independent|6,480|7,020| |examiner| |Total|10,302|10,662|

----- End of picture text -----

8 Ee Costs associated with this expenditure in the year were:

==> picture [430 x 100] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |2024/25|2023/24| |£|£| |Gross|stipends,|salaries, and|benefits|in|kind|451,612|495,771| |Employer's|National|Insurance|costs|37,453|33,980| |Total|500,440|541,791|

----- End of picture text -----

The difference between 2024/25 and 2023/24 can be attributed to the increase in stipends and salaries, and the increase in other staff paid through but not employed by the circuit.

==> picture [381 x 68] intentionally omitted <==

----- Start of picture text -----
At 31/08/25
The number of lay-employees in Circuit Payroll P|
Of which the following were not employed by the circuit oon |
----- End of picture text -----

Page 23 an t . * Circuit Number 1/42 — —

2024/25

No properties sold within the financial year

77ers None ltd he

. . i ——-——— — —— At the reporting end date, the charity has outstanding commitments for future minimum lease payments under a non-cancellable operating lease (for print/copier at the Circuit Office). The new five-year lease was taken in 2022/23 at £350 per quarter, totalling £5,600.

The Circuit's 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 small cash holding, typically under £50, arising from miscellaneous receipts (photocopying, contributions for refreshments, etc.). This is used to fund occasional miscellaneous expenses and provisions, and any excess is banked from time to time. ;

(FOR INFORMATION ONLY

a

==> picture [449 x 112] intentionally omitted <==

----- Start of picture text -----
||||| |---|---|---|---| |2024/25|2023/24||| |£|£||| |oe| |oe| |Balance carried forward|8)|||0|

----- End of picture text -----

Page 24 Circuit Number 1/42

A TY ro ao

2024/25

==> picture [487 x 410] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| ||| |item|Deemed|||Additions /|||Gross Sale|||Gain/Loss|Total Book| |||||Value at|||Disposals|||Price|against book|||Value at| |||||9/24||||||}|value|||3/8/25| |£|£|||£|||£|||£| |a|ee|tb| ||10 Thornton Road|||340,000|||||||340,000| |||2 Maryland Lane|||245,000|||||||245,000| |||ft||| |20 Graham Road*|||400,000|||||||||400,000||| |||i|:|i|i| |28BlackstairsRoad|=||285,000|||||||||285,000||| |||6 Saxon Road|||365,000|||||365,000| |||i|i|i|i|i| |69|Mill Lane Road|||395,000|||||||||395,000||| |||H|i|!|i| |25 Waterpark Road|||478,754|||||||478,754||| |Total Manse Properties|||2,508,754|fe)|0|||a)|||2,508,754||| ||| ||||Wirral Methodist Centre|||180,000|||||||180,000| |||(formerly Thingwall||||||||| |Church)||||| |||Total Other Circuit|||180,000|||||||||180,000| |:||Buildings|!i|||||| |||||||| |Total Asset Value|||£2,688,754|||0|)|||0|||2,688,754|

----- End of picture text -----

• Since the 2024/25 year-end, the sale has been completed on Wirral Methodist Centre and will be reflected in next year’s accounts ** The sale of 20 Graham Road continues to progress. The buyers requested an investigation into possible subsidence, which has been completed through our insurers, who have deemed there to be no such movement, recent or current.

a | a. :

Page 25 Circuit Number 1/42

2024/25 eee

The circuit holds funds in the Circuit Model Trust Fund as required by Standing Orders and the Model Trusts. A small amount of this fund is held as investment units in the CFB Managed Mixed Fund. The circuit has no investment properties or common investment fund holdings.

==> picture [450 x 54] intentionally omitted <==

----- Start of picture text -----
||||| |---|---|---|---| |2024/25|||2023/24|1| |£|£| |Carrying Value at beginning|of year|2,367|2,367|

----- End of picture text -----

7G LOANS i

The circuit has no loan liabilities.

Page 26 Ali vince a —. Circuit Number 1/42 } =e

2024/25

The funds supporting the Circuit Model Trust Fund are held by TMCP in Trustees’ Interest Funds, from which interest is credited to the accounts each month. These are considered medium‘and long-term investments.

TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of focal Managing Trustees who are responsible for the day-to-day management of trust property. TMCP ensures that, by providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and polity, as determined by the Methodist Conference.

Analysis of investment movements:

==> picture [451 x 135] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2024/2025|a|| |||2023/2024||| |£|£| |investments|listed|on a|recognised|Stock|Exchange|=| |Investments|held|in|common|investment|funds|=| |7| |Total|2714|2,367|

----- End of picture text -----

Change in investment values:

==> picture [440 x 134] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2024/2025|||2023/2024| |£|£| |Carrying|(market) value|at beginning|of year|2,367|2,367| |:| |Lie:| |Net gain/|(loss)|on|revaluation|3465| |Carrying|(market)|value|at end|of year|2714|2,367|

----- End of picture text -----

Page 27 Circuit Number 1/42

. 7 a om ohiend ee By

2024/25

21. ANALYSIS OF CURRENT ASSETS Analysisofcashatthebank—=—=S~~S~~SS

==> picture [450 x 148] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2024/2025|2023/2024| |£|£| |Cash|in hand|15|43| |Bank balance|held|in CAF Accounts|63,521|J|79,107||| |Total Cash and Bank|240,206|592,945|

----- End of picture text -----

22. AN ALYSIS OF CURRENT LIABILITIES AND LONG-TERM CRE DITORS

==> picture [450 x 109] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |2024/2025|2023/2024| ||||| |£|£| |Other Creditors|(Accruals)|4,509|1,425| |Other Creditors (Church Assessments paid|in advance)|46,293|49,036| |Total|Current|Liabilities|70,133|52,119|

----- End of picture text -----

Page 28 Wirral Mothac Churches : Circuit Number 1/42 a rs

2024/25 23. TANGIBLE FIXED ASSETS ree

Cost or valuation

||||||Land&Buildings|Land&Buildings|Other
Fixtures,
Paymentson
buildings _ fittingsand |accountand|Other
Fixtures,
Paymentson
buildings _ fittingsand |accountand|Other
Fixtures,
Paymentson
buildings _ fittingsand |accountand|Total| |---|---|---|---|---|---|---|---|---|---| ||||||||equipment|assets under|| |||||||||constructions|| |||||||||||| ||————_—__—___|||£||£|£|£|£| ||Balancebrought
| forward|||2|908,754|180,000|||——§<————
2,688,754| |||Balance carried||||||||| |||forward|||||||||

*Karl Tattler Estate Agents produced the latest valuations in October 2026.

Accumulated depreciation ee

|||
||Land|Manses_ | Other
buildings|Manses_ | Other
buildings|Fixtures,
Paymentson
fittings and | accountand|Fixtures,
Paymentson
fittings and | accountand|Total| |---|---|---|---|---|---|---|---| ||||||equipment
assets under||| |||||||constructions|| ||
i
| Balancebroughtforward |||£
£
£
SS
-
-
-|||£
a
| -|£
£
a
||a
-
-|| |Depreciation charge|for|-|||||| |year (~)|||||||| |Net bookvalue|||||||| ||
||Land||Manses|Other
buildings|Fixtures,
fittingsand |account|Payments on
accountandassets|Total| ||||||equipment|underconstructions|| ||£|||£|£|£|£|£| |ele|||||||| |Broughtforward|2,508,754|||180,000|||2,688,754|

Pagei 29 . \ . Wirral Methodist Churches Circuit Number 1/42

2024/25

et:24. ANALYSISANA Pols OF UNRESTRICTED AND REST RICTED FUNDS 2024/2025

_

Unrestricted

|||Unrestricted||Opening
| Balance
£|||| Incoming
| Resources
£|| Resources|
| Expended
|£|| Resources|
| Expended
|£|| Resources|
| Expended
|£|||Transfers
£|||Closing
Balance
£|| Purposeofthe
fund|Notes| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |re
General Fund | 2,668,086|||||eeee
783,949||eeee
821,397|||ee|||ee ee
General
IncCMTF&|| ||||||||||||||Operations|Property (inc| |||||||||||||||losses on| |||||||||||||||Fixed Assets)| |Restricted||||||||||||||| |[||||||||||||||| ||
||-
Restricted
FundName —|
| Opening
Balance
£|||+
Incoming |Resources
Resources
£||Resources
Expended
=|||
||Transfers
£||
Closing
| Balance
=||Purpose ofthe |Notes
fund|| ||Circuit
Benevolent|318||0||0|||0||318||Benevolent
Fund|| ||Fund|||||||||||||| |ose[sefeefee|||||||||||||||

Page 30. Circuit Number 1/42

Wirral Methodist Churches. ‘

2024/25

1. COMPARATIVE ANALYSIS OF RESTRICTED AND DESIGNATED FUNDS 2023/24

Unrestricted

||| Unrestricted
Opening
| Balance
|£|Incoming
| Resources
£|Incoming
| Resources
£|Resources
| Expended
|£|Resources
| Expended
|£|Resources
| Expended
|£||Transfers
£|Closing
Balance
£||Purposeofthe
fund|Notes| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||| ||General Fund | 2,759,873|795,671|||870,887|||(@]|2,684,657||General|IncCMTF&| ||||||||||||Operations|Property (Inc| |||||||||||||losses on| |||||||||||||Fixed Assets)| ||Restricted|||||||||||| |Restricted
Opening
FundName |Balance
|
/£
oo
”
Circuit
318
Benevolent||Incoming
| Resources
£
”
0||
”|Resources
Expended
-£
”
0|||
”|Transfers
Closing
Purposeofthe —-Notes
Balance
fund
£
£
|
”
0
318
Benevolent
Fund|||||| ||Fund|||||||||||| ||||||||||||||| |a||||||||||||| |Page
Circuit|Page31
CircuitNumber1/42||WirralMethodistChurches||||||||||

Page 31 Circuit Number 1/42

2024/25 nee

ee Payee Relationship Description ofTransaction Total Received	ee Payee Relationship Description ofTransaction Total Received	ee Payee Relationship Description ofTransaction Total Received	ee Payee Relationship Description ofTransaction Total Received	Paymentsto
			from Related	Related Parties
			Parties
				£
			£
Bromborough MethodistChurch	CircuitChurch	Assessment,Employment rechargeand loanpayments	45,192.61
CFBInterest	Central Finance		1,727.60
	Board of the
	Methodist Church
Claremount MethodistChurch	CircuitChurch	Assessmentpayments&sundry recharges	42,967.00
ClaremountHub GreasbyMethodist	fF RelatedCIO	CircuitChurch	Employmentrecharges Donationsandsalarypayments Assessmentpayments&sundry	8,522.26 23,932.03 56,620.10
Church		recharges
Heswalil Methodist	CircuitChurch	Assessment payments&sundry	51,166.00
Church-		recharges
HigherBebington	CircuitChurch	Assessmentpayments&sundry	7,589.00
MethodistChurch		recharges
HopeFarm	CircuitChurch	Assessment payments&sundry	31,622.00	2,500.00
MethodistChurch		recharges
IrbyMethodist	CircuitChurch	Assessmentpayments&sundry	23,121.00
Church		recharges
LittleNeston	CircuitChurch	Assessmentpayments &sundry	20,796.87
Methodist Church		recharges
Little Sutton	CircuitChurch	Assessmentpayments&sundry	24,816.00
MethodistChurch		recharges
NorthWestEngland		Methodist District	DistrictAssessmentsandGrant
District	Circuit ismember	Funding
	of
Lower Bebington	CircuitChurch	Assessment, Employment	46,129.93
MethodistChurch		recharge
MethodistChurch of		British Methodist	Connexional Assessments, Grant
Great Britain	Church	Funding, Lay Payroll
Moreton Methodist		CircuitChurch	Assessmentpayments	29,438.45
Church
Neston Methodist	CircuitChurch	Assessment payments	13,812.10
Church
Prenton Methodist	CircuitChurch	Assessmentpayments	33,798.00	3,000.00
Church
StAndrews New	CircuitChurch	Assessmentpayments	4,800.00
BrightonLEP

Page 32 Circuit Number 1/42

‘

, rH

2024/25

==> picture [462 x 277] intentionally omitted <==

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |St Luke’s Methodist|Circuit Church|Assessment payments, staff|48,367.00| |Church, Hoylake|cross charges| |The Church|@|the|Circuit Church|Assessment payments|10,737.00| |Cross,|Birkenhead| |TMCP|Trustees for|5,467.46|33,479.77| |Methodist|Church| |purposes| |Trinity Ellesmere|Port|| Circuit Church|Assessment payments,|54,763.78|9,000.00| |employment|recharges| |Trinity with Palm|Circuit Church|Assessment payments,|3,399.00| |Grove|LEP|contribution|to CS team| |West Kirby|Circuit Church|Assessment payments,|lay staff|71,887.71| |Methodist Church|recharges| |Willaston|Methodist|||Circuit Church|Assessment payments|15,367.00| |Church| |Woodchurch|Circuit Church|Assessment payments and Lay|14,943.00| |Methodist Church|staff recharges|

----- End of picture text -----

Page 33 : a Circuit Number 1/42 )

2024/25

Declarations

TD mrafipers Rhapeh phe TT ey | confirm that these accrual-based financial statements for the year ended 3] August 2025 have been prepared from the records of the Circuit and that they include all funds under the control of the Circuit Meeting.

==> picture [78 x 32] intentionally omitted <==

----- Start of picture text -----
Mr Craig P Price
----- End of picture text -----

==> picture [109 x 32] intentionally omitted <==

----- Start of picture text -----
Date: 13elt@
----- End of picture text -----

Wirral Methodist Circuit Treasurer Address: 7 Mere Close, Great Sutton, Ellesmere Port, CH66 2WH

PRESENTATION TO THE CIRCUIT MEETING FOR APPROVAI __ | confirm that the Annual Report and Financial Statements for the year ended 31 Aug 2025 were presented and approved by the Circuit Meeting.

Rev. Noel Sharp Date: Superintendent Minister (Chair of Trustees)

Page 34 SAI - metiand Mhnaas _ Circuit Number 1/42 :

Independent examiner's report to the trustees of Wirral Methodist Circuit

L report to the trustees on my examination of the accounts of the Wirral Methodist Circuit {the Trust) for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 201] (‘the Act').

l report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed ail the applicable Directions given by the Charity Commission under section 145(5)(b} of the Act.

Independent examiner's statement

{have completed my examination. | confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• e the accounting records were not kept in accordance with section 130 of the Charities Act: or

• e 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 Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

| have no concerms 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 Limited, Chester House, Lloyd Drive, Ellesmere Port, Cheshire, CH65 9HQ Date DY PAPAL C2.