2025-08-31-accounts

THE NORTH WEST ENGLAND DISTRICf OF THE MEtHODISTCHURCH IN GREAT BRITAIN N::RTH WEST ENGLAND METHODIST DISTRICT NORTH WEST ENGLAND DISTRICT OF THE METHODIST CHURCH OF GREAT BRITAIN Charity Registration Number: 1135459 TRUSTEES ANNUAL REPORT AND ACCOUNTS ST FOR THE YEAR ENDED 31 AUGUST 2025 Charity Regislration Number- 1135459

THE NORTH WEST ENGLAND DISTRIC[ OFTHE MttHODISTCHURCH IN GREAT BRITAIN CONTENTS OF THE TRUSTEES ANNUAL REPORT AND ACCOUNTS st For the Year Ended 31 August 2025 Pa es Trustees Annual Re ort Detailed Statement of Financial Activities 1-13 1442 Charity Registrab'on Number: 1135459

NORTH WEST ENGLAND DISTRicr DETAILED STATEMENT OF FINANCIALAcnviTIES For the Year Ended 31st August 2025 Background. The North West England District INWED) was formed on 1. Septernber 2024, by the merger of 5 Districts- Bolton and Rochdale, Cumbria, Lancashire. Liverpool and Manchester & Stockport. This followed a period of exploration and consultation within each of the districts, and preparation on a cross regional basis (through a representatively appointed Regional Review Group), resulting in votes in the districts and the approval of Methodist conferen￿ at both its 2023 and 2024 meetings. The merger was effected for administrative convenience through the transfers of all responsibilities, assets and liabilities of four districts into the extant Manchester and Stockport District, followed by the redesignation of that charity as North West England District The initial trustees for NWED, were appointed in the following fashion: Chair of District (appointed by the Methodist Conference and Ex-officio Chair of Trustees by virtue of office). Two District Secretaries lone ordained and one lay) appointed by the District to share with the Chair of District in the Senior Leadership of the District (see further information in the District Stnjcture Sects'on of this report}. Two persons appointed by each of the Mission Areas {One Ordained and one Lay Member). The constitution also makes provision for members to be appointed to ensure that the concerns of Justice. and Equality. Diversity and Inclusion (EDI} are adequately addressed. The Lay District Secretary {Administration and Compliance) is an employee of District Policy Committee, and potential conflicts of interest of trusteeship and employment are declared and managed by the Committee. All trustee appointments were ratified by Ihe September 2024 meeting of the District Synod, or subsequently for later appointments. TRUSTEES.. Rev Dr James Tebbutt (Chair) Rev Caroline Ainger {Liverpool +) Rev Phillip Gough (District Secretary) Rev John Malnutt (Greater Manchester +} Rev David Newlove (Cumbria) Rev Sharon Read (Lancashirel Rev Wiffred Robinson {Concems for Justs.￿ and EDI) - appoinled after the period of this report Page I

NORTH WEsfENGLAND DI¥tRICt DETAILED STATEMENT OF FINANCIAL ACtIVlTIES For the Year Ended 31st August 2025 Mr Stephen Cooper (Liverpool+) Mrs Ruth Dawson (Greater Manchester +} Ms Heather Fergusson (Districl Secretary) Mr Peter Gregson ICumbria}- Retired March 2026 Mr Peter Gorst {Lancashire} Mrs Carolyn Hothersall (Synod Secretary) PRINCIPAL ADDRESS. District Offi￿, clo Central Methodist Church. Lune Street. Preston, PR12NL AUDITOR.. McKellens Limited BANKERS.. Unity Trust Bank Ltd. INVESTMENT MANAGERS.. Truslees for Methodist Church Purposes ITMCPI Central Finance Board of the Methodist Church (CFB) The trustees present their report with the financial statements of the charity for the year ended 31, August 2Q25. The trustees have adopled the provisions of Accounting and Reporting by Charities. Statement of Recommended Practice applicable to charib-es preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effeclive 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The purposes of the Methodist Church are and shall be deemed to have been since the Date of Union the advancement of.. (al The Christian faith in accordance with the doctrinal standards and the discipline of the Methodist Church- Ibl Any charitable purpose for the time being of any Connexional. District, Circuit. local or other organisalion of the Methodist Church,. (c) Any charitable purpose for the kn-me being of any society or institution subsidiary or ancillary to The Methodist Church-, (d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church. The District meets in Synod ￿lce a year and in other groupings more regularly. It supports the training of ministers, both presbyteral and diaconal and provides the means for continuing training. The District encourages all in the circuits and churches to have a vision that is greater than the local area_ The District employs people to work on its behalf in areas such as chaplaincy, administration. Safeguarding, Property and pastoral work in a variety of contexts. In July 2025 all District Safeguarding Officers were transferred from being District Employees to the Connexion {Methodist Church of Great Britain). Page 2

NORTH WEST ENGiAND DISTRICT DETAILED STATEMENT OF FINANCIAL AcTIV￿lEs For the Year Ended 31st August 2025 Public benefit We confirm the trustees have had regard lo the Charity Commission's guidance on public benefit. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document NWED is an unincorporated association established by the decisions of the Methodist Conference, exercising its responsibilities as regulated by the Deed of Union 11932) and The Methodist Church Acl {19761. given expression through the Constitutional Practice and Discipline of The Methodist Church. reviewed and amended as necessary annually by the Conference. NWED is registered as a charity with Ihe Charity Commission. Charity constitution and governance The District operates a statutory framework of regulation and seeks to ensure that it follows Methodist Constitutional Practice and Disciple. incorporakn'ng the Model Trusts and Standing Orders. It relies on the Connexional Office at 25 Tavistock Place, London WC1H 9SF to provide guidance on changes that could affect the District. The members of the District Policy Committee (DPCI are the Trustees of NWED. The members of the DPC are appointed annually by a vote of Ihe Synod for continuous temi not normally exceeding six years. The Chair of District is ex officio chair of the DPC. When a position becomes vacant on the DPC, nominations are invited from ministers and lay members of Circuits within the District. The Chair of the District ensures thal nominees are briefed on the role prior to their being considered for appoinlment following the adoption of "Safer Recruitment. Procedures. Work is being undertaken to identify a process for the rotation of the appointments of the geographic representation, such that a sudden loss of all experlise does not come to pass after 6 years. The DPC normally meets four times per year and deals with routine and exceptional matters. It oversees the work of the Grants Committee, the Nomination Committee for District Chair, the Reconciliation Group, the Complaints Support Group. the Lay Workers Support Group, the Ministers, Development Review Group, the Property Consent Panel, the Property Management Group, the Review Group. the Safeguarding Group. the World Church Links and the Methodist Schools Visitors. The trustees are responsible for the maintenance ar)d integrity of the Charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislat'on in other jurisdictions. Circuits aE the coordinaling charities for local groups of Churches- Circuits pay the stipends of the ministers and employ lay staff lo seNe the Churches in the Circuit., most decisions are made al or ratified by the regular Circuit Meetings (which must meet at least twice per year). A Districl is the Coordinating charity for a group of Page 3

NORTH WEST ENGLAND DISTRICT DEfAILED STATEMENT OF FINANCIAL ACTIVITIES For the Year Ended 31st August 2025 contiguous Circuits and makes its decisions at the half yearly Synods. The Methodist Conference meets once each year as the supreme denominational body for all Methodist Churches. 1. Overall regulatory authority rests with the Methodist Conference. 2. The Connexional Office implements decisions made by Conference and is also responsible for the ststioning of presbyters and deacons (collectively known as ministers) in individual Circuits within the Dislrict. 3. Connexional decisions are passed to the Chair of the District and the appropriate officers of the District for implementation. 4. The District passes contro5 down to Circuit level for local implementation by the Superintendent Minisler, ministerial staff and Circuit Stewards, and authority is delegated to the Circuit Meeting for certain matters. 5. The Circuit Meeting passes regulatory control down to Church Councils for local implementation by the presbyter, the Church Stewards, and other offi￿[S, and this regulatory authority is then exercised by Church Councils as Managing Trustees of their charity. The primary purF)ose of this District is to advance the mission of the Methodist Church in North West England.. 1. by providing opportunities for Circuits to work together and support each other 2. by offering to Circuits resources of finance, personnel and expertise. The District serves the Local Churches and Cir¢uits and the Conference in the support, deployment and oversight of the various ministries of the Church, and in programmes of training. Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The District is largely risk averse. but especially in making grants to entities embarking on new and imaginative initiatives, the District is prepared to underwrite rig< The District manages risks by being aware of them. quantifying their impact not only in cost terms but in reputational or structural damage , laying them off through an insurer and minimising them by not taking them or by setting up control systerns which timeously report any significant change in the risk. As a newly formed District covering a very substantial geographic area, the working paty Ihat brought the proposals to implementation (Regional Review Group) was conscious of the need to balance centralisation of functs'onal responsibilities wth there being visible presence and support offered more contextually in the localities of the Districl. It was recognised that the ability to collaborate across traditional boundaries relied on developing trusted relationships. It therefore adopted a quite radical (for Methodism) approach of having both a collaborative senior leadership team (to the extent that is constitutionally possible within the conslraints of the Methodist Deed of Union and Constitutional Practice and Discipline) through District Secretaries and Mission Area Page 4

NORTH WESTENGLAND DISTRlCf DETAILED STATEMENT OF FINANCIAL AcrivtriES For the Year Ended 315t August 2025 Leads. The Mission Area Leads are entrusted to give leadership to the Mission Foci relevant to their area (broadly similar to the fomier District boundaries except in the Greater Manchester Plus area) and also hold the responsibility of Deputy to the Chair of District, thus enabling representative leadership in more localised contexts. The structure can be represented by the following infographic. which has been widely circulated in the District. Irdstry&Vo¢4lkY$ n15tr4tyw È Com￿￿r￿1 L•dty. Rw PhlGox* MI8SIONA4EAS Responsibility of the District Policy Committee The District Policy Committee exists primarity.. to formulate and promote policies which will advan￿ the mission of the Church in the Circuits and Local Churches and to supeNise the use of resources of personnel, property and finance and to assist Local Churches and Circuits having exceptional problems-, to be the managing trustees for all assets for the district to encourage inter-circuit and ecumenical co-operab'on", to act in an executive capacity in matters remitted to the Committee by the Synod to keep wthin its purview all District concerns not dealt with elsewhere lo contribute and respond to Ihe development of Connexional policies as reflected in the work of the Conference and the Methodist Council. and to carry out its other responsibilities with any such development in mind.. iv. vi. Page 5

NORTH WEST ENGLAND DISTRicr DEtAILED STATEMENT OF FINANCIAL AcrivtfiES For the Year Ended 31st August 2025 to ensure as far as possible consistent ministerial deployrnenvlay employment and remuneration policies both in relation to District staff, and in the Circuits across the District, encouraging the use of reasonable pay and grading scales and indices for stipendlsalary adjustments due. for example, to inflation. Mirlisterial Slipends and allowances are set by the Conference using a formula for all ministers within the Connexion. constantly to be aware of and to take account of the public benefit guidance issued by the Charity Commission. STATEMENT OF TRUSTEES, RESPONSIBIUTIES The trL6te8s are responsible for preparing the Report of the Trustees 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, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them consistently- observe the methods and principles in the Charity SORP, make judgements and estimates that are reasonable and prudent.. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charilies Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In addition to the above, the Trustees are responsible for Heallh & Safety. Training in the responsibilities of Trustees is offered to all new trustees soon after their appointment. Page 6

NORTH WEST ENGLAND DISTRicr DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOT the Year Ended 31st August 2025 ACHIEVEMENT AND PERFORMANCE Charitable activities The greatest single achievement was the delivery as at 1. September 2024 of a district broadly able to fulfil its essential legal and governance functions through the structure as designed. Mission and Leadership Hub during this first year of operations the basic operational leadership through the Hub Leads and Mission Area Leads was exercised through meeting r￿ularlY as a 'Senior Leadership Team" and learning continues as to how the intended colSaborative leadership model works alongside the recognition that constitutionally in the Methodist Church there are matters that are the personal responsibility of the District Chair. Arrangements for relalionships with the Connexion have been rapidly estsblished. not least to meet the timetable for work around stationing of ministers {which is non-negotiable). The Chair, supported by the Deputy Chairs (none of whom had experience in operating the management of the process) and the Lay Stationing Representatives. managed to work through the necessary processes to enable the Stationing of Ministers to progress as smoothly as possible. Other successes have included the rapid establishment of the Districl Policy Committee as a functioning Trustee body and establishing the relationships and support for Circuit Superintendent Ministers across the much larger district. Other, mission, aspects of this hub's remit have gradually emerged and been attended to, though Iheir cohesive policies and process are not as advanced as had been intended. Consideration has begun to be given to appointing a further District Secretary for Mission (probably initially on a part time basis) and this will be further considered in the coming year. Administration and Compliance Hub - The Administration & Compliance Hub is responsible for facilitating the provision of administrative support to the work of the core District team, as well as ensuring all regulatory and policy requirements that impact the work of the District are fulfilled. The Hub provides advice and support to churches and circuits within the District in the pursuit of delivering effective and legally sound governance and Servi￿ provision. Key areas of work covered wthin the Hub include safeguarding. finance, human resources, cornmunications. GDPR, health & safety, propety. and reconciliation support. Members of the Administration & Compliance Hub work t¢)Jether to review and implement policy. monitor complian￿, and identify and report risks across all key workstreams of the District The District Secretsry commenced in role at inception of the new District, and, whilst Methodist member, had no previous experien￿ of the Methodist structures beyond the local church context, but brought significant senior leadership experience from other contexts. Initial priority was given to those tasks that are essential to the operation of the District, including ICT System development, the development of systems and infrastructure relating to financial management, and the formation of the relevant committees and agreed policies and procedures linked to lay employment matters as well as grants (the District acts as a grant giving body to the churches and circuits that PaBe 7

NORTH WEST ENGLAND DISTRICT DETAILED STATEMENT OF FINANCIAL AcfiviTIES For the Year Ended 31st August 2025 make up NWEDI, propety. complaints (reconciliation and support), and data protection. The formation of the staff team was cnjcial in the eady stages of the new District, and work continues to ensure a positive and professional workplace culture where staff feel valued, through the commitsnent to twice-yearly District Staff leam building and planning days and a wellbeing strategy that is to be developed in due course. Staff completed mandatory training in key areas such as health and safety in the workplace, safeguarding renewals, and preventing sexual harassment in the workplace. With many areas, particular5y those which were to be managed and supported through the establishment of committees, time was spent reviewing the approaches taken by the previous Districts and identifying areas of best practice in the formation of the new NWED polices and systems. Consultation and collaboration with key stakeholders across the District allowed for various areas of knowledge and practice to emerge, which resulted in carefully thought-out approaches. that re￿iVed the approval and buy- in of committee rnembers. The District opened for grant applications mid-way through the year, which, whilst this meant that churches and circuits had been unable to apply for District funding in the first half of the year of the new District, the systems to effectively administer the process were set-up and ready on implementation. Significant leadership input was required to address matters that had been given insufficient attention in the previous Districts and so had become more challenging. Work continues in these areas. The hub also provided administration and management support to a number of events facilitated by the District, such as a mission planning day, safeguarding conference, and visit of the President and Vice President of the Methodist Conference. Ministry and Vocations Hub in this hub there are responsibilities in regard to the formation and exercise of ministry {particularly Ordained ministry) where the connexional timetable needs to be strictly adhered to. The district was able to meet its obligations in respect of these responsibilities in regard to Candidates for Ordained Ministry, oversight and developrnent of Probationer Ministers {including the preparation of circuit profiles for the introduction of Probationer Ministers and other Ministers entering their first appointment in the British Methodist Church. Other work to enable and equip support in other ministries (Local Preaching, Childrens and Youth Work etc.) gradually emerged and improved throughout the year. Page 8

NORTH WEST ENGLAND DISTRICT DETAILED STATEMENT OF FINANCIALAcTIV￿lEs For the Year Ended 31st August 2025 FINANCIAL REVIEW Financial position The opening balance of the NWED was the closing balance of the former Ireceivingl Manchester and Slockport District, with the closing balances of the joining Districts being absorbed al the earliest opportunity, such that substantial assets were Iransferred in duiing the first days of operation. Work has been undertaken to rationalise the bank accounts and funds where possible, there are a number of "inhenled funds. that were described in the joining districts accounts as "Restricted. and further that are endowment funds. Due to the strong financial position of the merged district, work on these relatively modest funds has not been a priority and work will continue during 2025126 land potentially beyond) to both ralionalise and release these funds where possible. The budget for the first year was sel as an aggregate of the fNe participating prKsr year budgets, together wrth a notional inffalion figure. The Assessments charged to the Circuits was sel al the same level as the previous year. It was recognised that there was ample capacrty in this initial year lo deal wrth any budget variances and deficrts from the funds held on merger, and the setting up of increasingty robust bookkeeping and reporting systems was prior-rtised. In the event, the outturn on the "core costs. was some £52,000 less than budget, but this masked that the districl was running under ils intended staff complement. With higher than budgeled inflation if staffing costs, had we operated at full slaffing, there woukl have been in the region of £60.OL)O deficrt. To compty with the meth￿ist Standing Orders. monies for long term investments are lodged wrth the Trustees for Methodist Church Purposes. {TMCP)_ TMCP acts as custodian trustee for all real estate held by Districts and for the proceeds of sale of any propety formerly under the managing trusteeship of the District (including the predecessor districts now merged}. These sums are invested in unitised investments or held on deposit. The investment returns are close to tracking the movements in the FTSE 100 index. The income mirrors the deposit rates available elsewhere. The NWED Trustees, investment policy is aligned with that of the CFB and TMCP because these organisations take into consideration the social. environmental and elhical considerations, both negatively and positively, that make investments suitable for the Methodist Church. Short term deposits are lodged direcuy with the Central Finance Board, ICFBI, and attract good rates of interest. There are no bench marks for the expected returns or appreciation on investments at TMCP and CFB. since the CFB is constrained by the ethical policies, though experience suggests that the rate of interest achieved is generally at least as good as that which would be obtainable in the 'open' business banking market given considering the District's low appetite for risk. Reserves policy All monies are invested with the CFB or TMCP ￿￿th a certain amount kept in the Current Account for routine expenses. The Iruslees are mindful of the balance beMeen Page 9

NORTH WEST ENGLAND DISTRICT DETAILED STATEMENT OF FINANCIAL ACnVITIES For the Year Ended 31st August 2025 1. holding proper funds 'in reserve" for general running costs of the district against catastrophic loss of income such that in year losses can be managed in an orderly fashion ltypically expressed as 500k of budget expenditure) 2. the holding of funds to cover grant commitments that potentially span several years made from those funds whose purposes so pemiit, and 3. the proper use of the substantial funds in a balanced programme to support the furtherance of the church's mission in the churches and circuits as the landscape posl-Covid19 continues to emerge. alongside Connexional Priorities such as the Justice, Dignity and Solidatry strategy. the Net-carbon Zero strategy and the Evangelism and grovrth strategy. The development of the Reserves Policy. which of necessity requires an understanding of Circuit's reserves policies, will need to develop a utilisation of excess reserves over a period of several years in order to balance proper prudence with the desire to "invest. in mission. In these early years of the single District. it is recognised that the financial capacity of NWED is, arguably. greater than the sum of the parts. There are funds "inherited" from the former Districts which need some attention and clarification of their intended purposes, particularly where they are restricted andlor benevolent funds. and. whilst the District d*s not intend simply to retain surplus funds, until the District achieves an identifiable "business as usual" operation, it is prudent to exercise caution in the disbursement of these funds or the investment of them into new projects beyond those sums already allocated for such purposes, including for District Grants and the fvnding of inherited and emerging projects. The Balance Sheet shows Net Current Assets of some £4.34 million pounds, which has been accumulated from across the 5 former districts, of which some £3million is held unallocated in the District Advance Fund. The funds needed to cover the essential operating reserve (item 1 above) is.. General Operations1500/0 of YTD expenditure)- c. £400.000 District Projects Operations {500A of YTD expenditure) - £121,000 Total Operational ReseNe- ¢. £521,000 Item 2 above is covered in the liabilities and commitments already shown in the balance sheet. It could be argued, therefore. that at least £2.5million is resetves for which there was not, at the end of the reporting period a defined plan. The trustees. having successfully navigated the complex merger, have begun strategic work on.. a. A District Mission Plan, connecting both the Connexional Priorities {some of which is connexionally funded) and priorities which will emerge more locally and contextually. Once the mission intentions of elements of this plan are affirmed, the appropriate allocation of 'free reserves. can be properly considered. b. A 5 year forward projection of the District Budget, wilh expenditure rising by approx. £20,000 per year lo 2029130. Recognising that funds thal can be raised through the Circuit Assessment are limited by the financial Page 10

NORTH WEST ENGLAND DISTRicr DETAILED STATEMENT OF FINANCIAL ACTIVITIES For the Year Ended 31st August 2025 capacities of the churches and circuits, and therefore projecting the utilisation of some free reserves to continue to cushion the assessments on circuits {which arguably enables circuits to retain more funds than would otherwise be the case to support their contextual mission and ministry. Taken together with the expiry of the connexional 'Transition Grant" {in 2027128 land the Current set aside of £150.000 to cushion it's loss, this suggests an increase in funding of core operations from the DAF land therefore reserves) from £200,000 in 2025126 to some £530,000 by 2029130. A cohesive Reserves Policy laking account of these factors. and the emerging mission plan will be formalised by May 2027. Going concern The trustees have assessed the charity's ability to continue as a going concern and concluded the assumption is valid. Collaborative arrangements with connected charities Due to the unique circumstances of the creation of the District, the main sources of funding towards its "core costs" include the assessments obtained from each Circuit within the District based on the staffing levels of the Circuit but other receipts and Iransfers also account for a significant contribution. The District also inherited arrangements from some of the merging districts whereby some identifiable elements of 'core costs" were effectively subsidised by an allocation from the District Advance Fund. One of the parameters promised in the consideration of the merger was that NWED would not cost the circuits more in real terms (i.e. subject to inflation) than remaining as separate Districts would have done so. Therefore, this policy of an allocation to core costs from the District Advance Fund has been maintained. The 'payroll' costs {including Nl and pension) of District Chair is borne by the Methodist Connexion land appear in the a¢¢ounts as both and income and expenditure (see note 12 to the accounts). This sum amounted lo £49,066 in 2024125. Recognising that the new structure reduces the number of Oistrict Chairs in the region from S to 1. and that NWED'S ability to operate requires additional Senior Leadership input (Distnct Secretaries and Mission Area Leads), the Connexion has agreed transitional relief over five years equivalent to the loss of the 4 Chairs payroll costs (£196,264 in the year under review). By the direction of the Conference. each Circuit with a reserve, known as a Circuit Model Trust Fund {CMTF), is charged a levy based on the value of each Circuit's CMTF at the start of Ihe Connexional year {01 September). This levy is paid credited to the District Advance Fund. In 2024125 this sum was £880.497 and this was credited to the District Advance Fund. Page 11

NORTH WEST ENGLAND DISTRI DETAILED STATEMENT OF FINANCIAL AcrivrtlES For the Year Ended 31st August 2025 Additionally, there is an annual distribution from the Connexional Priority Fund to each of the Districts, based on a formula agreed by the Conference. These funds arise primarily from the a levy on the net proceeds of sale assets {churches and manses) across the connexion, the amount received by NWED in 2024125 was £788,802. The District holds no funds as custodian trustee. It does, however, quarterly receive from Circuits within the District the Circuits. contributions to the Connexion's Methodist Church Fund (MCFI. These sums are collected as agent for the MCF and are passed to the MCF later in the same month as collected. Funds received by the District as agent are nol recognised as an asset in the financial statements because the funds are not within its control. No fee is earned in respect of this agency arrangement and the District incurs no cost through this arrangement. A sum of £1,876.400 (£469,100 per quarter) passed through the District's Accounts to the Methodist Church Fund in 2024125. Manses the District is required to provide housing (manses) free of rental to the Ministers stationed to District Roles, and the District is also required to pay Insurance. Council Tax and Water Rates on these properties. This provision is authorised by an arrangement between The Methodist Church and HMRC due to the ministers being obliged to occupy such properties and is therefore accepted as an occupational requirement and not liable to Income Tax as a taxable benefit. Only in very exceptional circumstances is permission granted (natsonally) for ministers to live other than in a manse. The District has 3 such ministers occupying manses. In the planning of the implementation of NWED, it was agreed that a manse for the Chair of District was required relatively central to the District, but that the Chair would not move from the former Cumbria District Chair's manse until towards the end of the first year for good family reasons. The District Secretary for Ministry and Vocations already lived in the former Lancashire District Chair's Manse so no move was necessary. The Caleb Lead (former Manchesler and Stockport District) lived in a manse in Liverpool that was effectively rented from the Manchester Circuit, who needed to capitalise the value of that manse. and 8dditionally the location of the manse was deemed no longer suitable or safe for their family commitments. The District. thus. needed to provide a manse and a suitable property was purchased in Wirral. The purchase of the manses was funded from the District Advance Fund. However, with the reduction in District Chairs. there are 3 manse properties that are surplus to requirements (the vacated Cumbria Manse and the manses occupied by the former Chairs of Liverpool and Manchester and Stockport Districts). Although unable lo bring these to market in 2024125, they will be disposed of in due course and the net proceeds of sale wll be deposited to the District Advance Fund, hopefully resulting in a near net zero cost to the District Advance Fund. P3ge 12

NORTH WEST ENGLAND OISTRlCt DETAILED STATEMENT OF FINANCIAIAcnvrtlES For the Year Ended 31st August 2025 FUTURE PLANS The District plans to continue working with Transforming Churches and Communities as our bookkeeper and lo conlinue to support missional activities across the District, both directly and through grant support to more local iniliatives. There will be continuing work wilh others across the North Wesl Region. with neighbouring Districts and through ecumenical partnerships where this is practical. The Trustees, Report and the Financial Statements were approved by the North West England District Policy Committee on 11 June 2026. Revd David Newlove cling Chair of Trustees District Policy Committee North Wesl England District ale- Mr Stephen Cooper North West England District Treasurer Date.. Pa8e 13

The Methodist Church- The North West England Distriet Independent Auditor's R¢port to the Members of The Methodist Church- The North West Lngland District We have audited the finan¢iaJ st￿¢ments of Th¢ Meth(Klisi Chllrch - Th¢ North West England District Ithe 'charity'l for Ihe year ended 31 August 2025. which comprise the Slaien7eni of Financial Aetivilies. Balance Sheet, Cash Flow Staiemetti, at)d Noies 10 lh¢ Financial Sialenienls, including a Surnn￿ry of significant accounting politics. The financial reporting frdmework that has been applied in their preparalion 18 United ingdtsTn A¢coiinting Siandards, eomprisinB Chariiics SORP - FRS 102 Thc Financial Rcporting Standbrd applicable in the UK aJM] Republic of Ireland. and applicable law (United KingdoTh G¢n¢r&lly A¢Lepied Accountin8 Prdclicel. In our opinion the financial statements.. give a Ime and fair view of ihe stare of the charity'5 aff3iT5 as al 31 Augusi 2025 and of its Incojiiing resourecs and application of resou￿¢& Inc1￿1]ng its Tn¢0￿￿ and ¢xp¢nditure. for the year thcn endcd,. have been Properly prepared in accordarKe with Lnited Kingdom Generally Accepted Actounling PraLticc' and have been prepared in ac¢oTdan¢e the requiremet)ts ofthe Chariftes 2011. Basis for opinion We cot)ducied our audit in a¢cordall¢e with International Stsndard$ on Auditing IUK) {ISAs IUKII and applicable law. Our ￿SPonSIbl]ItieS under ihose sthndards are further described Én the audiior responsibilities for die aiidit of the financial siaitmertts section of our report. Ive are indynd¢nr of ilie charity in accordance wth ic tihical rcquiremeni% thai are rclevani lo our audir of the fitlancial stalemenis in the UK. including Ilie FRC'S Ethi¢ul Siandard. and we have fulfilled our other ethical Tesponsibilitie5 in aCCOT(lance wih these requirements. We believe Ihai the al￿11 evidence we have obtsined 15 SUtTJcient ar41 appropTi3te lo proNide a basis for our opinion. Con¢lusions reloting to going toncern In auditing the financial ststements. wc havc concludcd ihai tlie In￿le¢s Use of the goipg ¢on¢eTn basis of accounting in the preparation of the financial 5taietneTLtS is aPPTopriate. Based on the work we have perfornied. wc havc not identif1￿ an). maTial ￿T￿rtainlI¢S rtlaiing 10 events or eonditions ihat, individivally or ctslle¢tively. Tnay cast sigrtifi¢a5)t d()llbt on the ¢harity's ability to toniinlle as a going concern for a pEri(Kl of ut leasi t￿tIve n￿nthS from when the original financial sratenKnLs were auihorised foi L$5Ue. ir responsibilities and the re57)onsibiliiies of the tswstees with respect to going Concern are described in the relevunt beLtiotLS uf ilLiS rew)rt. Other information The tru5tee5 are reS￿)￿s]ble foi the other infonnation. The other information comprises the infomiation incliided in Ihe annual iepori, other than the fit)anLial siaiements and our audiior's rq)ort Iliereon. Our opinion on the financial 5talernents doEs not covcr The other infOrn￿li0ft and. except ro the txteni otherwise explicitly stated in ir ￿port. we do noi txprL%s any f&rni of a￿l1rd￿Ce conclllsion thereon. In conneciion wtth our alldit of the financial sthiemtnis. OUT TestK)nsibility is to read the other infoTlI)alion and. in doing 50. consider wheihcr the oihtr irtforn)aiioti is materially inconsisteni with the fjnancial siatemcnis or our knowledgc obtain¢d irt ttie audit or oiheEwi ap￿arS 10 ￿ maicrially missLqtcd. If M"c idcntify such maleTial inCOnSi5ten¢ies or apparent material niissiatements. we are required ro deierniine whether ihere is a material mis&u¢ettJent in the financial siaiemenls or a niaierial tnissthieineni of Ihe oilTrer infonnaiion. If. b45ed on Ihe work we havc pcrfomied, we conclude that there is a material mi55ratement of this other infonnation. wc arc reqiiircd io repon thai faci. Page 14

The Methodist Church - The_North West England District Independent Auditor's Report to the Mevnbers of The Methodist Church - The North est F.ngland District (continued) We have Hothing tts ￿port in thi5 regard. -matters on whleh we are required to report by txeeptlo In the light uf vur knowledg¢ and UndeT$￿nding of the charity and its environmeni obrained iTh the ¢ourse of the audiL wc have noi idtntifitd matrnal tnisstate￿￿Trts in the T￿￿te¢s, Report. We have noihing its re￿rI in respect of the followiT)g rnalltrs where ihe Ch&riiies IA¢coynts and Report) Regulaiiorts 2008 requires us 10 rewbrt lo you if. in our opinion.. adequate a¢¢ounting records have not been kept. or retllrns adequaLC for our audit have not hten re¢eivcd froni branch¢s not visited by us- or Ihc financial $iat¢mertis arc no¢ in agreeTneDi with ihe accounting Tecords and retsirns.. or ceTiain disclosuTes of irUs￿5 retnunEration specifid by law are not made. or we l)ave noi Teceived all the inftsTmatiOll &TKi explanations we require for our audit Responsibilities of tru$ttes As explained moTe fully in the (set out on page i. th¢ rnsiees are TestK)nsible for the preparation ofthe financial statetnents and for being satisfied that they give a In￿ 2nd fair Vie￿.. and for such Initmal Control as the trustees temiine is n¢ccqsary to cnable Ihc prcparaiion of financial %tatcnKnts that arc frce from malerial missraicmenl. wlietl)er due io fraud or error. In preparing Ihe firtancial statcmcnls. Iht trustees ate respon5ibl¢ for assessing the charily's ability to conlinuc as a going concern, disclosing. as applicable. manth%. relxttd to going concern and using thc going conccm basis of aL'counting unless the t￿￿teeS either intend io liquid*e the chanty or w cease operatior￿. or have no TEali5tic alternative bul lo do so. Page 15

The Methodist Churth - The North Wesl England District IndependeJ)t Auditor's Report to the Members of The .Methodist Church- ThL._North West England District {continued) Auditor Rt8ponsibilitie5 for the audit of iht fiNn¢ll slALem¢ni$ (hir objectives to obthin reasonablc assurdnce aboui ￿hether the fNthn¢ial statements Bs a whole are free froni mateTial mi&siaiemenL wliether due to fraud OT error. #Thd to issue an audjior's report Ihai ii)clud¢s our opinion. Reasonable assurance is a high level of assurancE bul is not a gutstanitc Ihal an audit conduclcd in accordanLe with ISAS (UK} will always detcct a maicrial Tlli55tai¢rtKmi when il tXlSL%. Misstaiciments can arise fr()tn fraud or ¢m)r and are considercd material if. indiwduJlly or io aggregate. they coiild reasonably b cKpecied to intluert¢e the economÉc deci510t15 ofu5ets taken on ihe basis of these financial stalejnents. The ¢Klenl 10 whi¢h ¢)ur prwedures are capable of detecting inYgyLarili￿ including frdud is detailed below.. Our 3PPTo8¢11 to Jdentifying and assessing the rtsks of IT￿le[la[ misstaithneni in respect of irregularitics. includine frdud and non-complianc¢ with laws reglllation& Wds as follows: thL engagemcnt partner ensured that (he engagemeni icam collectii".ely had the appropriat CoM￿leilee. c&pabilities and skills ￿ identify or recognise non-compliance with applicable laws and Tegulallo￿s", we identified th¢ law$ 2nd rebiuldlions applicable lo the charily through d￿CusSIOnS wilh Iruslees and otheT managernenl. atKi from our knowledge and experi¢nce of the charity 5e¢ior: we fo¢iistd on specifie laws and Tegulaiion% which we tonsidered may have a direct ma￿la1 effect on the finan¢il statements or the operdlions of the chatity. In¢luOing Ihe Chariries Aci 2011. taxalion legisialiotl atLd data proievllon, anti-bribery. ¢mployTnenL enviioiimenlal atK] health and safery legjslaiion. . we xssessed the exreni of compliance with ihe laws 2nd regulations identified abovc tlirough illaking ertqiiirit of Etjanagcmcnt and insrttting legal ¢tsTrespondcnce; and . thai idcniificd laws and regulations were communicated within the audit rearn re¥ulatly aT)d ik team remained alert io instanc¢5 of non-tompliance throughout the al￿11. We th¢ susceptibility of the charity'5 finaTial •atemtnL8 to mrial mi￿atement. including obtainillg aD undcrstanding of how fraud tnighi rt¢ur. by". Tnaking enqiiiries ol n￿na￿Terne￿I as io wher¢ they considered there vas susceplibilily to fraud, Ihejr knowledge of actual. 5USttcd and alleged fraud; considering the in¢¢mal ¢ontrols in placc to mitigale wi5ks of ftaud atyj Th)n-compli8n¢e with laws and rc¥iilaiions,' atld ' understaThding the design of the charity's remuneration policies. -ro address the risk offraud Ihrough TnanagcTnenl bio$ and ov¢rrid¢ of controls. wc.. ' pcrformed ana1￿1¢al proceduTes 10 idenisfy atml unusual or UDexpected relationsliips+ . iesied joiirnal eniries to ideDlify wiusual rI￿Sactions. * assessed whedier jiidgements and aksLtmptions made in (kierminin8 accouD¢ing estimaies set ￿r¢ indicative of potential bias; and . investL8atcd the rationale hehirM] ￿gnificant or unusual t￿n￿¢tionS. In Tesponse 10 the risk of irre8ularilies and notk-coMplw￿e with laws and regulaiions. we dcsigned pr(xedures which includd, but not limited to.. ' agreeing financial sthiement disclosures to undcTlying suppKJrting d￿￿￿￿￿tiOn- ' rcading the tninuio8 of meerings of illose chaTUTed with gTOV¢tndltt- . enquirin¥ of management ￿ to aciual and potential liligatjon and Clai￿ a￿1 ' reviewing torre5pondence with FIMRC. relevant Itgulaiots and the charity's legal advisors. A further description of our Tesp)nsibililies is 2vailable on the FiTwicial R¢ponin¥ CourKil's website at= .fr¢.or&uklaudiu)rsresTh)nsibilities. This description forn￿ part of our auditoi'.F report. A fvrther dtscription of our respoDsibililies iq available on ihc Fir￿￿la1 Reponing Council's website ai.. www.frc.org.IiklaudiioT5rebyonsibililies. This d¢s¢ripiion forms pan of our audiioT s report. Page 16

The TrL lethodist Church - The North West England Dlslrict Independent Auditorls Report to the Trlembers of The Methodfist Chureh - The North West England District (continued) Use of our report This report 1$ mkde solety to the charity trLL¥tx8. as a ￿dy. in a¢cordar.cc TFith section 144 ordi¢ Chtirities Act 2011 ATLd t¢gulations tDad¢ ullder 5¢ction 154 of that Act. ch￿ Bwlil work has been undertaken so that wc might Stat¢ to the trust¢es those ￿￿tt¢r$ wc are requred to State to tntsiees in an audito￿, report and for no oth¢r purp¢)se. To the fullest extent p¢m)itt¢d by law, we do not accept or assullje responsibility lo anyone oth¢r than the charity and its ttijstees a5 a body) for our audit work, for this reporL or for the opAniotL8 we have forn￿d. Paul Roper {Sellior AuditOT) For and on khalf of McKe]len8 Limitd. Statytory Auditor I I liiverview The BmbankneDt Busines5 Park Vale Road Heaton Mersey Stockport SK4 3GN Date.. .3.& ( L li I M¢K¢ll¢llS Limited is eiigtble for appointment ￿ auditor of th¢ clwrity by of its eltgibility for appoiuthiwt as auditt>r of a cou1pa￿Y 1212 of the Conwanies Act 2006. Page 17

The Methodist Chureh - The North West England District Statement of Finanei#l Activities for the Year Emded 31 August 2025 UDrestritted Restritted EttdoThmtmt fvnds rund$ funds Other funds Total 2025 Note Ineome and Endowments Irom: Donations and legacie5 Charilablc aciiwties Investhient incoiiie IDveslinen( incoine Transfer of net assets from other Distri¢is 2.196,081 306.849 2.502.930 27.733 1.025 291,667 1,025 288.061 4227.391 223,871 4.462,423 Total in¢oTne 6,740.291 534.326 7.285.778 Expehdiiure on: Raising funds Charilable activities (14.6501 11,032.2161 (583) 1342,9261 {15,2331 11,375,142) Toixl cxpenditure GaiDsllosse5 ort investsnenl assets (1.046.866) (343.509) {1.390.3751 491 3.576 3.527 Net income Gross irnrtsfers betwe¢n nds 5.693.376 194.393 11.161 5,898.930 (149.0671 149.067 Other recognised gAiDs nd 105se5 Gain￿lo$Se5 revaluation of fixed assets ror charity's own use Nei movement in fi￿￿$ 909.123 909,123 5.544.309 343.46A) S￿9.123 6.808.053 Reconci1Sgtion of fund5 Ttstal funds bTtsugh¢ forward 1,6X9,297 116.49Y 1.805,796 Total funds- catri¢LI fowdrd 7.233.6(KTr 459.959 909.123 8.613.849 The notes on pages 22 10 42 form an iniegral part of these fiDancial slatemenis. Pige 18

The Methodist Chureh- The North West England District Statement of Financial Activities for the Year Ended 31 August 2025 (conlinued) bnrestrltted furtds Rtstrftt¢d runds Totsl 2024 Income ind Endowment$ from". Dollations alld legacies ChaTilable actLVlties Invesuneni income 389.3 31.059 94.750 133.405 12,814 68 522,795 43.873 94.818 'lotal income 515.199 146.287 661.486 Fxpenditure on- Ratsinx funds Charilablc activities (5.(K)31 {910.6451 13} (147.7901 {5.0061 11,058.4351 Tot21 expendittwe GaIn￿l05s¢S on investment asse {915,6481 5,095 1147,793} 11,063,441 5.095 Net expenditure 1395.3541 11.5061 {396.860 Nei inovement it) fimds 1395J541 11.506} {396.8601 Reconciliation of fund5 Tolal fwth brought fotwdrd 2.084.651 118.005 2,202,656 Total fijnds carried foTward 21 1.689.297 16,499 1,805.796 All of the charity's aeiiviiies derive from continuing operaiions during ihe above PCTiods. The fullds breakdown for 2024 5$ shown in noie 21. The noltt Otl PaEe$ 22 ￿ 4? fom) an iniegra] pan ofthese fJDan¢ial $iaiein¢nts. Pagc 19

The Mcthodist Church- The North West England District (RegistratioD number: 1135459) Balance Sbeet as at 31 August 2112S 2025 2024 lartgible ass¢i$ Irtvesimults 15 16 4.0585 389,796 439.860 94,556 4,448,296 534,416 Currellt •￿ets Debio CL%h al bank and inhaT 17 64.433 4.98i.848 25,078 1.74?.041 S,050.281 1,767,119 Credltors: AmouAts faillDg dué wlthln oAe i'e4T 19 {707.299) (214.840 Trltt current 2S5¢ts 4.341982 .552,279 Total as$et5 les$ current liabililiés 8,791278 2.D86.695 Creditors: A ThM)ullts falliDg dfAe after More one year 20 1177.4291 {280,899} 1.805.796 let #ssets 8.613,849 Funds of Iht tharlty: Endowmellt fuDds Resirlcted illcome funds Re8tri¢ied futhds 459,959 116,499 Unrestricted funds Uhr¢strictcd twids 7,233,606 1,689297 uther fun 909,123 Tot¥41 funds 21 8,611.849 I,XO%.796 'I'h¢ awtnents pagts 18 10 42 3pwoved b). the tsu5tee5. gDd authoti8ed fiw issue on lign￿ on their b¢hallby'. Rel Dalid NeNs1oi'e Tyubl¢¢ Mr sIc￿en QooFr TFusiet The nolcs on pag¢s 2? 10 42 IrTrrni an inicErdl part o(th¢sc fir￿n¢10] ststeTnetLIS. Page )0

The Methodist Cburch - The North West EnEIAnd District Cash Flow Statement for the Year Ended 31 August 2025 21125 2024 Note CAsh floiv5 frotn operating attivities Net cash in¢omellexpenditllre} 6.808.053 1396.860) Adjustrnents to e#%h flows from non-ta5h iten Depreciation IDvestn)ent itLcom¢ Revaliiaiion of invesm)eThls Reinve51ed Gainsllosses on rcvduition of flxed &SS¢L4 for cbarity's own use 125.100) 11.025) 13.5271 4.000 {5,095) {2,3641 (909.1231 5,869.278 1400,3191 Worklrtg tApit*l Adjustments Increase irt debtors lrtcrease ill crediloT5 lllcrease in (kferred income 17 19 20 139.355) 168,920 220.069 (9.5981 432.623 Nei cash flows from opeT4ting acLiviiies 6.218.912 22,71kfj Cash flows from investing activities Intcrest rcccivable and sitDilar income Purel￿￿ of tangible r￿ed assets Purch)sc of invesimcnis Sale of invtsiinenis 1.025 12.684.417) 1296.7631 5.050 15 16 Net ¢&%h flows from investing a¢¢iviiies 12.975,1051 Nei increa5¢ in cash and c&th equival¢nL$ 3.243,807 22,706 Cash and cash equivalents ai I September .742,1111 1,719.335 Cash and cash eqiiiv&ltttt% ai 31 A￿￿￿$t 4,985,$48 1,742,041 Re¢on¢iiiation Of net cash flDw to movernent net fuDd$ Incrcase in 3.243.807 22.706 Net funds at I SepteTnber 2024 1.742.041 .719.335 Net fLinds at 31 August 2025 4,985,848 1,742.041 All of the cash flows are deiived from continuing operarion5 thiring Ihe alK>Yt two periods. The notes on page5 22 10 42 fotm Iniegral part of Ihese financial 91atu￿ntg. Page21

The Methodist Chur¢h - The North Wesl England District Notes to the FiJ)ancial Statements for the Yegr Ended 31 August 2025 l AccountSng policle5 Stattment of complianc Thc financial siatcmenis have been p]Ypared in aceordance wilh se¢ond edilion of ihe Chanl)es Slaternent of Re¥otnni¢nded PraLtice issued sn Oiluber 2019. Ihe Financial Re￿nitig StsndaTd applicablc in the Uniicd Kingdom and Repiiblic of Irelatml (FRS 102} and the Clwities Act 2011 &s nKMlified by the JYquiren)ents of the Meihodzsl Chkirch. Basis of prtparition The Melhodisl Church The North West EDgland Diqtrici mects the defiDilion of o public knefit entity under FRS 102. The a¢cowits (ftnancial statements) have beell prepared under the historical cos1 convention wilh iten]s recognised ai cosi or IrdD5action value uTh]ess otherwise stated itk the ttkvant notelsl io t1)¢￿ a¢¢ounts. On I September 2024. the assets and liabilitie5 of thc Bolttsn and Rochdale Mdiudist DisiricL The MEthodi$i Church Cumbria District. The Lanc25hire Districi of the Meth(M1isi Church in Greal Briiain and the Liv¢TpooI Disrrici Methodist Churh were transferred into The Meihodisi Church - MÉnchesier and Stockport DisiricL This charity wa5 redesIgna￿d The Methodist Church- The Nonh West Engl￿d Distri￿. Gving concern The iru5tees consider thai there art maierial unc¢rtainti&s atxjut the charitys ability to continue as a going conceTn. Intome and endowrntthts All Incoikne is recognised when thc charity ha5 entitleyttht 10 the inconx. il is probable the income Mll be received and the amounl ¢an hc ineasured wih suffi¢ient Yeliabiliry- Dontsiions ondlega¢ié* r)onati(Fns And legacies are rvognised on a r¢ceii'able basis when reccipt is probable and the ainount can be reliably measured. Grants receiwiblt Granis are re¢ogniged when the charity hJ$ 311 entiilemeni to the funth and any condirions linked io tjie granrs IIRve been tnel. Deferredirttome Deferred income represents amounts received for future periods aTwJ Js ￿leaSed lo incomiDg resources in Ilie period for which. il has been receive(L Such lrtttin￿ is only deferred when". The donor spetifits thai the grant OT donation musi onby be used in fvfjj￿ wxounting periods; or - The donor has impDsed co[￿111￿￿$ which te met klore the ¢tJarily has U￿OnditiOnal entiilemeni. kxpenditure All expenditurt 18 rtcogniscd once ¢hert is a legal or con51TU¢tive obligation to that expeTbditure. it is probable scitlemetLI 1$ Tequired and the amwni can be mvJsured reliably. All tosis are allocat￿ ￿ the applicable expetMJiiuTe heading thai aggregaie similar costs io ihal caiegory. Page 22

The Melhodist Church - The North West England Distrlct r+40tes to the Trinaneial Statements for the Year Lnded 31 August 2025 (continued) Rqisillgfunds These are costs irt¢vrred it) aiiracting voluTh¢ary itjcomc, tht marthgement of Inv￿r[n¢Dts and those incurr&J in tradiDg activities that raise fil￿15. Charfi&bl* aciiviiies Ch)ritabl¢ expcndin]re comprises those ¢osts in¢urred by the charity in the delivery of its aeiivities and services for its beneficiaries. 11 Incli￿¢5 both ¢osts thai can ￿ allocat￿ diTec¢ly 10 stsch activilies and iliose costs of an it￿]￿ett rtaiure neLessary lo support the]n. Grnntprovisions Where the charity awards grants. these arc [c￿g￿lS¢d wheD a consiniciivc obligaiioD exists. The full 8ny)iinl of tile grant Is Te£ognis¢d, including grdllis spanning mu]tipl¢ years or where a delay oLcuts in Lomjnencing the grant fuNded activities. To the exteni th￿ ￿ra￿lS aTe avdrded bui have not been paid out. a1i2biliiy is recognised on the ba￿ll¢¢ theel of the iinpaid atnount. Support Costs Support Losts are ihose functions which axsist the WO￿ of the charity eithei by supportin8 the delivery of chariiabl¢ atlivities or by supporiing the g¢nerntLOn of fuAls. They incI￿Je back office functions, staff costs and prgfessional ftts. Covernan£t tosts These incliide ihe costs attribulable to the charity'5 COTnplr#n¢c with c4)nstiiutioDal and statulory Tequireiiienis. including audit. Strategic Managen￿llt and ¢nLStees meeijngs 2nd rejnthursed ex￿$. Irretoverable VAT Tl)c cl)atity is noi registcrcd for VAT aThi cannot Tecover atly I￿Pu1 tax cha￿￿. Costs are staled illclusive of VAT where ¢harged. TfixAtion Thc charity is consider¢d io pgss the oui in Paragraph I kh¥dvle 6 of Ihe Finance Aci 2010 and ther¢for¢ it meers the (J¢finilion of a cbarilable cotnpany for UK cotFK)raiion tsx pUr[rt￿5. AccoTditJgly, the chariiy is poientially exeinpt from iaxaiion in Tespecl of incotnt 01 tapital 8ains Tcceived taiegories covered by Chapter 3 1'3rt I l of thc Corporaiion Tax Act 2010 01 S¢tlion 256 of The Taxaiion of Chargeable Gains Act 1992. to the ¢xttTht thai such income orgains art wlied ¢xblusively to charitsble pwposes. Tangible fixtd assets Individual fixed assets costing £I.000.00 or morc are iniiially rtcotded Èt cw.1¢55 any subsequeni #ecumulaQd depreciation and 5ubscqllent accumulated impairnient losw. Page 23

The Methodist Church- The North West England District rotes to the Fin#neial Statements for the Year Ended 31 August 2025 (continued) Properties are shown in the accounts ai fair value. detennined regularly by external valuers. Changes in fair value are recognised in the Ststement of Financial Activitics. In PTCVIOUS yeaTS. manses were depreciated #t IY• Strnighi line (excluding freehold landl. Following ihe ifdnsfei. inio Ihe Lharily of Ihe assets of the Bolion and Rocljdale Meihodisi Districl, The Methodist Church Cumbria Disttici, Tlie Lancashire fJislTjcI of Ihe meth￿is1 Cljurch in (ireal Britain und the Liverpool Dislrici Meihodisi Churth on I si Seplcmber 2024. this ￿Coun¥1ng policy was changed- Nts depre¢iaiion is DOW provided OD th¢ building￿ beeause trusiees CO￿ld¢r Ihe curreni residual fair value gf the manse buildings lon the assumption Ihai ihey had reached the of lig uscful cconomic life by the year-endl 10 be not less ih8n their Current value. Any d¢pttiatinn would not be material. Depreciation histOTLcally charged agaitssi propenics ha5 beell revetsed. The prnpeniw have been reviewed for impainneni. If dtpreciaiion had been ch&rged on the man4e buildings. the charge in the 8tateiMeDt of Financial Aciivitics would have bren £38,og5. Depreciation and 2mortlSation Depreciation is provided on tsngible fixed assets w ps to writ¢ off ihe cosr or valuation. kss &ny estimated residual value. over theiT cxp¢ci¢d useful cconomic life a5 follovi= Asset ¢125$ Properties Property impTovemenis FuTnilurt al￿ fittings Chapel in tlle Fields cquipmcrtt Deprttiation mtthod and r9te /. I(PA 5trai¥ht line 25V• straight l]n¢ I￿0 suaight line Impairment of fixed wets A&%eLS noi imeasurcd al fair value are ￿Viewed for ally 1￿1c8110D ihal the asset ]My be impaired al each bHlance sheet date. If su¢h indication exists. the rtcoverable ￿noUn1 of the assel, or ih¢ asset's cash generatin8 unit. 15 ¢siitnated and compared io the ¢arryinB atnouni. Where the carying amoun¢ ¢x¢ctyts Its recDver8blc arnount. an iinpairtntn( loss is recognised in ihe Sthterneni of Financial Activitie5 unless the asset is carried ai a revalued omouni whcrc the impairmeni loss is a revaluation decrease. Fixtd as$et investments FiKed ass¢1 inve51Tn¢rtis. oiher ihan progratnme related inv#iments. are included at muk¢l value ai ihe balarKe thcei date. Realised gains and lossts on inV￿lMentS are ¢alcll12ted as the difference ￿lw£en salts proceeds aiid theiT tnatket val￿e ai Ihe start of the year. 01 their subsequent cost, aNi are charged OT ¢r¢dittd io ihc Stalcmcnt ot Financial Ac(ivili¢s in ihe period of disp)sal. bnre&li8ed gains and 1055¢s represeni the ￿)0ven￿j1t in markel values dvrirtg the ye&r and are credited or cliaTged 10 the Siaiement ofFinanti21 Aciivities based on the marLet N'alue al the year end. Trgde dcbtor5 Trade debtors are recognised #i the sdllement amounts due. P￿pAyrt￿lIS are valued ai the aJnowii prepaid. Page 24

The Methodist Chllreh- The North West England District Notes to the Financial Statements for the Year Ended 31 Augusi 2025 (continued) Cgsh and ¢asb equii'lentS Cash and cash equivalents compri%c ¢ash on IWMI and call derM)sils. and oiheT shoTI-iern highly liquid invesimenlq wilh a short mawriry of three months or less from the dale of atqUlSI(iDn Or opcning of thc deposil or SLmiLar account. Trade crtdSlors Creditors and provisioDs art rccognised where the charity has a Present obliwdiioll resulting frotn a past ev¢DI that will pttsbably resuli in the tTansfer offu]th ￿ a third party aThJ the amouni due 10 setile the obligalion LÈA be ji1easu￿d or e51imated reliably. Creditors and PTovisions are rK>TtToIIy Tecognised ai iheir 5ettltment arnount. Fund strmciure UnrcslT]cicd iRLome fund¥ ar¢ ¥enetal funds that are availablc for use * the tyustees diSLTeiion in futihEtance of th¢ objectives of the charity. Dcsignatcd fuTKis are unTEstsicLed ful￿ sel aside forspecif￿ PUTwses at the disc￿110￿ of In￿le￿<. R¢siTltied incotne funds are those donated for uge in a paniculai or for specific putptsscs, the use of whicli is restricitd to that area or puttM)se. Otlier funds relo to a revaluation rescrvc arising on the revaluatitsn of the Dillrid's properties. PcnsioD5 and Dther post retircment obligatio￿$ The cliarity operdies a defined conlTibiiiion pension scheTrt which is a pension plan under which fixed ¢oniribution5 art paid into a pcrL%ion fund and the Charity has rto lebTal or cotLStructiv¢ obligation io pay fi]rtiier contributions cvcn if the fund does noi hold suifickeni J5sets 10 pay all employcts the benefits relating 10 employee service in the Current 2nd prior periods. Conttibutions to defined coDtribuiion plans are recognigd in the StatemeTht of Financial Actiwtics when they are diie. If contribution payments exceed the ¢oniribuUOn due for s¢rvite. the exttss is f￿0g￿ls￿ as a prepaymeni. The District is a member of the Connexional pension schcme {MMPSI which cove]3 p￿Sb￿eTS aTKi tkacons of tlie Methodist Chiirch_ The c4)ntribution lire sei each year by the Methodi51 Conference. and for ihc year under review the ctnployer conlribuiions were 20Q/o12024= 26.Y/ol ofsiiptnd. The MMPS i5 a defjned benefit P￿1570￿ .*hcme.Typiully defined benefit plwjs defIr￿ an amount of pension benefit Ihai an einployee will Te¢cive on Tcliremcni. usually deperKleni on one 01 more faclors $u¢h as age, y¢aTS of service 2nd compen5atiort. ThL MMPS is a mulii-employer 5chthne, atxl Jn accord8Dce with the LDuidance issued by the Charity Commission. Ihe District accounrs for th￿￿ conthbutiorLS as if it were a defined contnbuiion scheme. It has done so becau5C it is unabl¢ io identify its share ol the underlying assets and liabilities on a consisient and reasonable basis. Contributions are Cha￿ed io the SOFA in the PeTiod in which they arc pay3ble. Page 25

The Methodist Church- The North West England District otes lo the Financial Statements for the Year Ended 31 August 2025 (continued) 2 Ineome from donatloh$ and leg8¢1es Unre5trieted funds De5ignied General Re5trleted funds Total 2025 TotE 2024 Donations and legacies- Oiher donaiions Conlributions from Cir¢uit Model Tru51 ￿und Distnbution from Connexional Property Fund Circiiil Asse&smcnts Chapel in the Field5 donatiot15 GrartL%, including capithl grdnts: Grants from other chsrities 8.(K15 2.190 4,341 14.536 880.497 880.497 315,730 788,802 788.802 312205 312,205 73,660 8.119 8.419 16.538 15.349 196.263 294,089 490,352 118.056 1.677.304 518.777 306.849 2.502.93U 522.795 3 Income from charltable attivitie5 Unrestrieted ruTbd5 General Total 2025 Total 2024 Povety and Jus1icE- Connexio Training grant A￿1r￿ gtant Other Ch￿Itable irtcome 9.614 1.6 1,6(K> 31.059 27,733 27,733 27,733 27.733 43.873 4 Illvestment Income Unr¢*trl¢ied runds Designgled Total 2025 Other investsnent incorne ,025 1.025 5 Other Income UnrestrA¢ttd funds GentrAI Total 2025 Rental income 22.162 22,162 Page 26

The Methodist Chureh - The North West England Distriet -Notes ¢0 the Trinancial Statements for the Year Ended 31 August 2025 (eontinued) 6 Expenditsre on rgising fund5 al InvesimeDt IlJAIlAgeTRent ¢o$t$ Unrestricted fund$ Dulgn*ted General Restricted funds Toi#l 2025 Toial 2024 ole Other invt¥tment management Losts. Amounts payable to Investmcnt man3geTS 13.468 1.182 583 15,233 5.ot 13,468 1.182 583 15.233 5,006 Page 27

The fvlethodist Chureh- The North West England Di5triet 'otes to the Trinancial Statements for the Year Ended 31 August 2025 (continued) 7 Exptnditsre on charitible ieilvltles Unrestricted funds Designated General RttThltted funds Total 2025 'I'ot#l 2024 Minigtry Slip￿)rt Meetings, events and iravel Trainin8 Grnttis Advenising and promotion Mcrgcr Cosi Mans¢ and housing costs D¢pr¢ciatton Supp)rt cosrs 10.780 10? 142 3.316 1.463 13.634 1,858 36.41X 126.556 5,174 37.863 33298 1.085 34.100 1.853 11.270 25.011 3.1 39.173 ,197 37,332 2205 53,479 23.536 79.220 9.746 71.263 19.317 IIX).326 Chapel in the Fi¢lds CASAI 8.822 8,822 6,920 6.920 DepTe¢iaiiDn. amortisation aT other siinilar costs Grani funding of activities Staff costs. Governance Costs 2.8(Kl 2,IItM) 160.171 838.996 8.294 142.183 72,648 17.988 223.273 625.669 244,206 543,075 8,294 246.384 785,832 342.926 1.375.142 1.058.435 8 Anxlysls ofgovernance and support COS1 Governance costs Unrestricted t￿ndS General Toral funds Aiidil fees Aiidit of the fJnatLcial slal¢m¢nts Indcpendeni cxaminer fecs Exain￿lion of the fiiian¢i&l Slaiemct￿ re prioryear 8.000 294 294 Ttst*l for 21125 8.294 8.294 Page 28

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The Methodist Cburch - The North West England District Not¢s to the Financial Stalements for the Year Ended 31 August 2025 (continued) Lixbility t Awardedl 31 August ¢gneelled in 2023 Jear I,lbility gt 31 August 2024 Fiind Purpose Paid out in year Disirici Advan¢¢ Fund.. Grdnl fundiDg of aclivilits Altrincham Biisiness DevelopTnent Man8ger 30.CrfJO 30.000 Alderley Edge & Kniilstod Children & Sthool worker 50.(KX) 18.IKK) 18.(KlO Alderley Edge & Knulsford Knutsford Pastoral workcr s.o 5.0 Buxion Chaplaincy Derby unive￿ILY Boaz Tnjst 1.750 1,750 145,310 378.320 233,010 Disirict TC&C 16.500 I9.￿0 16.5¢X) District Sheffield re KDE 19.91M) District C¢nTrnI 11211 civic rc trdining Hope Chllreh Community dev WOTkcr GIos50p & Tameside 5.21M) 10.4(K> 152IM)I 10.4 Glossop & TaTneside 3Gett¢raie 1.730 11.7301 Glosstsp & Tam¢side Rose Hill worship deyelopmt maierials 1,750 (1,7501 High Peak ManchesteT 3tienerate 2.100 8.439 (2.1001 C&F suprM)rr worker TTinJty Ancoais Librdry of Things Severways Holiday Club Cotnmuniiy Engagemeni United Statkport Circuitconununity Sponsorship UniTed S(o¢kport CirciiitKingdom Theology Trainin8 Unitcd Stockport Circuitwindlehurst lay worker Vilm51ow 3Generate 3.201 1,640 Martcliester {5,(M)01 16001 12,(M)O} {3.280) {500) Sireiford & urn￿10￿ Trafford 2.￿0 3.280 2.5(Ml 2.5 150 5,000 L50 Bran￿￿11 Wythenshawe High Peak Hi￿ Peak High Peak Macclesfield St Mary'$ church IpropeTry grdnll 8500 18.5001 Fernilee PropertyGrJnt Towi Ind Properry Grant Whalley Bridge Propeny Grnnl Macclesfjeld Property Grani {8,(KK)I 8,000 g.o(K) 8.000 18,(XQl 14,21)01 33.901 625,669 1166,D601 493510 The support COs1s a&%ocb&ted with grant-Tnaknng •¥e £Nil 131 August 2024 . £Nil). The D15rrici Advance Fund IDAF) is adTninistered by volunteers and no support ¢osts are aiiributable io ihe wanl makinB a¢iivilieg. 4.200 Total Pag¢ 32

The Methodist Church- The North Wesi England District l%otes to the FRnaneial Statements for the Year Ended 31 August 2025 {continued) 10 Net Inctsmingloutgolng resources Net inComin￿{oUtÉts1Trg1 rc9)urces for Y￿ include." 2025 Audit fees Depreciation of fixed )ss¢l$ 8.000 2,800 I I TTUSttt$ remutteratioTr and cspeth During Ihe ytdr Ihe charity tnade the followin8 (r2￿￿tionS with trustecs.. Rev l)r James Tebburt The Chair ol the Districi is stalioned ￿ the D￿1￿cl by Ihe Methodisl Confercncr artd h¢ Js a iwsicc of the District. Hi5 StitKnd ts pajd through the melh￿1]st c.hurch Fut￿ and is not incllld¢d in these accounts. The F)islrict PTovides him with a inanse and Tneets the ¢K￿rL$eS of hi5 office. Rev Philllp Gough Thc District S¢cTCtary is stationed to the DistTici by the Meihi)dist Ctsnferentt and is a Trustee of the DistriCL Hig Stipend is paid by rhe District IthTough the Connexional Payroll) and the Dis￿l¢t also Provides hini with k ffta￿ and meets Ihe expenses of his office. Rev Corollne Ainger Tlie Mission Area Lead for Ljvetpool Plus LS stationed by the 4Meihixlist Confercncc to the F.nmiau% C.IrtuJt. Hcr siipcnd is paid by IhE Distn¢i (the part time Superintcndent}' of Emmalls CiTCUit bein¥ etTe¢iively a Erdnl 10 the Enimau5 Circiiit) and Ihe District tnects the exwvs of the office of Mission AT¢a Lead. She lias the peniiissioii of the Mvihodisi Conference to resid¢ its her tswn bonje. hence there are N) n]aDSC COSIS. Ms Heather Fergu55011 The Distriti Secret2ry is a lay en)ployee of Ihe Districl and dLf to the Senior role (Kcupied 1% a Trusiee of the Di51iicl. Ihe district meeis th¢ ¢x]*Dses of her otrjcc. Rev David Ntwlowc The Mission Area tKad for Cumbria is sraiioned by thc Confcttnte to thc Cumbria ci￿ll11. He is seconded I tiine to ihe t)istrict lo serve Mission Area Lea(JIDistri¢i Chair. He is paid by the CuDibria Cjrcuii. wlmtr also providc a manse. The Distyi¢i re￿jnpc￿Ses Ihe Csr¢uit 'A of siipetsd a￿1 relaied costs and 1/2 manst operdling cosis and also diKcily funds ihe exp¢nses of hi5 office ag Mission Area Lead. Rev Sharon Read A Mission Area Lead for GTeaier Mattchesler Plus is 51alioTKd by the Conference to rhe Manchester Circuit, she is seLonded IA time lo the Disinei to serve as MI￿]￿￿ Area LcadlDistTiCt Chair. She is pa]d by the the Manchcsier Ciraiit and pem)ission io live in her own h¢)me so there aTe no nunse ¢osts. The District recotiipcnse5 the Man¢hesier Circuil 'A of Sti￿nd and re]aied cosls and also diTe¢tly funds the expenses ofher office as Mi55ion Arta Lead. Sec al%0 disclosurc5 Lll note 23 regarding [cITr￿1 party tTansa¢iions. Pagc 33

The Methodist Cbureh - The North West England District Notes to the Financial Statements for the Year Ended 31 August 2025 (Continued) 15 Tangible fixed g4sse15 Lnd and bulldings (Churche5) Land nd building5 {.Manse5) urnitsre and Other tangible equipmeni rixed 3sSet Total Cosl At I ScpicmbeT 2024 .533 10.ooo 476.493 909,123 2,684.417 Rcvalualitsns Addilionq 250.000 659.123 2,684,417 Al J l Augiist 2025 250.(KM> 3.808.5(X) 1533 10.ooo 4,070.013 Depreciailo Al I Sepltmber 2024 Charge for tlie year 27.9 (27.9￿) 1,533 7,2(MJ 2,¥ 36.633 25,11i01 Ai 31 August 2025 .533 10.o(K) 11.533 Net book vttlue Ai 31 August 2025 Al 31 Augwst 2024 250,(KM) 3.81)8,500 4,058.500 437,060 2,8 439,860 16 Fixed a55et inyestments 202S 2024 (hher investrnents 389,796 94.556 nlisted nvestments Totsl Cost or Valuati(pn Ai I September 2024 kevaluation Additions Disp05a15 94.556 3,527 320.356 15.050) 94.556 3,527 320,356 5.0501 Ai 31 August 2025 413,189 413,389 Net book value At 31 August 2025 413.389 413,389 At 31 Aiigiist 2024 94,556 94,556 Page 35

The Methodist Church - The North West England District Notes to the Financial Sialements for the Year Ended 31 August 2025 (continued) 17 Debiors 2025 2024 Trade deb¢otS PtcpayTncnts 23.491 40.942 25,078 64.433 25,078 18 Cish thnd egsh equivalents 2025 2024 C￿h at bank TMCP CFB Trustccs Intercsl Fund- DAF TMCP CFB Trustets Interesi Fund- other fuTh 1.195,667 3,706,829 83,352 116,745 1.623,957 4,9g5,848 1,742.041 19 Creditors- amounts f&lling due withiD one Year 2025 2024 Trade r￿dItOrS DAF gTartl8 payablc ALLMals Dcferrcd income 6,453 455.436 25,341 220.069 2,229 212.611 707.299 214,840 20 Creditors: falling due after One year 2025 2024 DAF grants payabl¢ 177.429 280,899 Page 36

The Methodist Church - The North West England District Notes to the FinaDeial Statements for the Year Ended 31 Augusi 2025 (continued) 21 Funds B41an¢e Balance Othtr ai31 September Jttttsmlng Resource5 recognlsed August 2024 resourt¢s expendcd TrAnsfersgains1110sses) 202$ Unrestricted funds General 543.963 2.120,949 1787,014) 1.725.004 362 3,603,264 Unre.ftrictedduignotsdfunds DAF nAF- Chapcl in the Fields DAF - Eminaus Cl￿￿11 (Liverpooll DAF- Trdvelling storyteller I)AF- Manchester City Cenire DAF- ContiDgenLy (or loss of Transition Relief South Africa appeal Training Fwid- B&R Elen¢vol¢nte Trund- B&R Argeniina link pannetsliip CMAL - Cumbria Mcthodist Agri¢llltural Chaplaincy Disirict Appointments l.unds r￿tIved from Crossfield TTUSI Lay Ordailled training- Walker 1.130.446 4241.155 (147.691112.030.6751 14.888 11.525) {34.178} 6T1 3.193.235 (20.1381 113.894) 122.4331 (20.2701 13.894 22.133 20.270 31X) 150,0 150,(XX> 1.790 678 1.061 fj.￿7 (1.7gJ) 678 1.061 4,883 12,024} 21.872 70.898 1344) 21,528 35.598 (35.300) 62.676 {15,9521 46.724 17,650 16.465 27.054 152,361 (6.038) {521 172 1180) (231) Chaplaincy Fund Youth l.und Lancashire Benevolence Fund 16.1%2 16,626 152.361 710 DeSig￿lied Total u￿r￿trIcted funds 1,145.334 4.619J42 1259,852111.874,071 1,689.297 6,740.291 11,(M6.8661 ￿149 (J671 ￿49} 7,233,606 14111 3.6.IU.342 Restrlcied funds Chureh Planting Ciry Ccntre Minisier Caleb Con)munsiies l)igiknl Church Trainin AifJTtll LY - Children & Youth eDabler Dislr]ct Youih Council 39.050 140.641) 172.3531 160,403) {2,9231 14.6211 72.353 124.0 57,099 7,139 1.307 16.960 10.3?8 137,656 14.544 13.3031 1,600 6.692 1.546 6.742 1.486 150) 14) Page 37

The Methodist Church- The North West Englxnd Distrlct otes to the Financial Stgtements for the Year Lnded 31 August 2025 (continued) Ba18nee Other

t31

At I Septemb¢r IncomhTh£ Rewurccs recognised August 2024 resour¢es expended Tr￿SferSga7￿￿[1osse$l 2025 2.076 MIH - Hardship fund CinF- Donaiions Methodisr Action on Poverty & Justicc {Bolion & Rochdale) NPNP Bolion & Rochdale ASSIST Benevolent Fund (Cwnbrial Carlislc City Centre PrOj￿t Chaplaincy Dcvelopmeni CMAC 118rdship grants NPNP- Cumbria area District project N'PNP Sirdnd i - Onlinc projecT NPNP SirdtKI 2- Barrow shop Jrtd Outreach pn)je¢t NPNP Sirand 3- Ciilture Change project Youn8 People'5 WoTk C.OOTdin&tor Methodisi Action on Poverty & Justice {kAnc&%hire) School support fund Woild Church fund NW Training Fotllrn Benevoleni Fund (LiveTwoI) CASAI Edgar WP Mercdith iwuest NPNP- aka Neighbourh(x projcct LiverF￿1 area Methi)dist A¢iion on Poverty & Justice (NWED} Totil Restrkted funds Endoiyrntnt fllnds 2.016 8,419 18,419) 6,015 10.tK>O 880 17,6361 8.979 6.422 681 6,015 10,crfK) {120) (21521) {27) 3.533 10.352 6.422 6.319 (S.6381 33.462 1.296 33,462 15.9071 {29.IlY)I 11.897 15.556 15,556 8.888 9.379 16.2481 {14.1841 9.343 6.697 11.983 1.892 25.154 11,655 5.572 8.366 4.869 25221 24.576 25.154 11.285 7,422 8.366 4.869 26.689 24.611 370 (1.8501 (s3,1(￿} 17K} 51.638 43 79.003 59 J92 (22.223) 41.834 33,996 33.996 534.326 (343.5091 I l6,499 149,1)67 3.576 459.959 Pennanent 909.123 Other funds 9.123 1,805,796 8.194.901 {1.3(K>.375} Total funds 3.527 Ll.613,1149 Page 38

The Methodist Churcb - The North West England District Notes to the Financial SttemeDts for the Year Ended 31 August 2025 (coDtinued) Balante l31 August 2024 BalaDce Other Stptember Incoming Resourtes re¢ognh5ed r¢sollrtt5 expended Tnnsltrs gF4ill5111055esl 2023 Lnreslrict¢d funds 526.695 110,969 1159,7951 60,999 5.095 543,963 General Uiirestrirtéd designoiedlMnd5 DAF DAF- Chapel in the Field¥ 160.999) 1.130.446 14,888 404.230 1749.2961 16,5571 1.536.511 21.445 1.145,334 5.095 1,689.297 1,557.956 1755.853) 1915.6481 60.9991 Degignated Total unrestricted funds Restrlcted fMDd5 Church PlaniiDg City CeD(re Ministcr Caleb Coinmunities Climte Action lusiice & Poverty Digital Churih Trnining Affimi LN . ChildTert & Youih ¢nabler Di4rici Youih Council MIH- HaTd%hip fund CinF - Donations Tot¥1 Re5lri¢ted funds F.rtdowm¢nt funds 2.084,651 515,199 {32.020} 166,258) (20.83)) {564) (9.614) 12.8611 1293) 39.050 71,070 66.258 51.798 57.099 26.132 564 9.614 7,139 1.307 1.600 io.otH) 6.742 1.486 2,076 0.742 68 (3) 2.076 15.349 115,3491 (147.7931 ) l %.(K)5 146.287 116.499 661.486 (1.063.441) 5,095 1.805.796 Totl funds 2.202.656 Page 39

The Methodist Church- The North West England Distriet Notes lo the Finan¢il Statements for the Year Ended 31 August 2025 (tontinued) Fiinds hawe bcen designated for the following purp)5es'. DistTlCI Advance Fund IDAF).. the purpose of this fuimb is io pay granls. Se¢ grJnt5 noie for ddails of the grants made DistyiLI Projects funded by DAF: these Jnclude the Chapel the Fields. Emmbus Citcuil (Liverp￿7), travelling siorylellcr aftd work irt the MaDchesieT City Centr¢ Tht DAF Coniingtn¢y for ltsss of transiiion reli¢f- the five Dist[ic￿ merged transition relief granis werc agrecd for a number of years. lthis 1$ a new fund setting L%ide a conTingency for when Uiesc grants finish Boliort ynd Rochdale Bencvolence Fl￿d= finan¢&al support Lo miDisieE5 and lay people the Disirici in need L)f Bolton and Rochdale Training Trund= 5UPFK)rts trnlDing of ordained apd13y stsff and volunteers employed in ihe support Bolion and R(Khdalt South Africa App¢31'. appeal for South Africa ArgeThtina Link Fund.. rhi5 ￿ available 10 further the Di%triCt ljnk Wbth thc Meth(xlist Churth in Argentina Cumbria Methodist Agriculiural Chaplaincy FuNi (CMAC): is 3Wdilabl¢ ￿ meet the Costs Jrising from ongoing suppon for A￿¢￿IL￿ra1 chaplainey work Disirsct AppoiD(ment Fund: Tq)resen(s levJL% paid by the Circuits orl Mtylel TTUSL Fund bal&nces and is for the sp¥¢ific purpose of coveting the ¢o&iS arisiog for Di51rici &ppoinimeDlS. ill¢luding SafeguardinB Offjcer. Peoplc's Work CJ)rdinaior and Prowry Secretary. Ln￿&fic1d Tnist Fund.. Provides loDg annual granLS aThl is available to support missioTh and minislry wiihiD Ihe Cuiiibria Di%lDct Tlie Herbert W Walker Trust-. this dhscretionary tntst is #vJilable to mect tyaining for lay Jn(l otdairted personnel in Iht Distnct. Only two thir￿ of ihe in¢ome is consideroj for d)sThibuiioD each year so the real value of income available ig mainiained. C.hapluincy FuDd'. will be used io Idp the LaTh¢th¢r University Chwlaill following the cessation of grani fundiDg Yoiith Fund.. used to fvnd projects which encournge and develop work with young wle a¢roqs the hisloTiC Lan¢&sliire District LncludJn8 a cortrribultoTh lo young people's evcnls IAn¢ashire klepevolence Fund.. is ai'ailablc for use across a Tange of ¢85e5 of hardship, ineluding miDisWS, lay-siaff. lay people and anyone in the eommuniry sufferin8 hardship. li tan also be used to 5VPPOrt the oDstqucttc&4 of Datiort#l or global disw%lers. Tht suffl JD reservt is well ill excess of the sums Dgnnally requircd and Ihe District Tcam Is looking ai ihe Fund ar¥J how li could bt used The restricted ftin(Ls art.. meth￿liSt Action on Poverty & Jwslice iMAPJ): tackljng trf>veny In the lrfal atea. In addition 10 ihe income re¢eived by The North W&1 England District in (hc year. MAPJ funds transferred In￿ the Districi on 1st piembcr 2024 frotn Bolton & Rochdale District aNI from t￿￿bIte Dis¢ricl Ncw Placcs for New Peopl¢ INPNP): fom)ing new Chrisiian ¢ommunitiCS for ihost noi yet pan of art existing Cliurch and explor¢ a ncw mi5sional aPPToa¢h to b¢ing th¢ church. outside of ihc chuwh walls. ertabliD membeys to be nii&sioDal in all i%pects ot il*iT daily lives and to develop a new foTm Df wtsrshippLng commurtity, rooted in the missioJ)al WOTk of thc proje¢i. These projects are fwidd both by gran￿ from ihe Connexion and the DAF. A Dumber of funds transferred Ir5to th¢ Disirid on 1st Sepiemb¢r 2024 frorn Bolton & Ro¢hdale. Cutnbriè 2nd LiveTpooI Caleb Communities.. Caleb pays particular attention ￿ cncourdging and supporting new faith coinmunitits DTI the lnargil￿ of wieTy. The majoriiy of support from rhis fund is ilwoygh grnnt ft)nding- for further Infonnation see ihe grants SlOte_ Thcs¢ pn)j¢cS aTt fvnd￿l both by gran(s from the Contuion and the DAF Page 40

The Methodist Church- The North West England District Notes to the Finxncial Statements for the Year Ended 31 August 2025 (continued) Resiricled filnds Continued Church planting fund.. supporting a church planlin8 oifL¢er City c￿tre Minister.. supponitjg work in Manchester City Centye Digiial Church.. Manchegier and StiKkp)rt Fund Training.. Manchester and SIDckrK)rt fut AtTLTtn.' Manchcster and Siockpon fvnd Children and yoiith en2bler.' existing Manch&81￿ and SiockFwi fu￿1 DislTiCI Youth Council.. to suppon youth work in th¢ Disinci. eiih¢T throu&h Di5Vi¢t iniiiaiives OT by grants to CirLUits and churches. To b¢ spent in the next year MIH - Hardship fiind.. Manchester & Stotkport fund Chapcl in ihc Fields.. dDnauons Teceiv¢d lor Chapel in the Fields 4sis( Fund.. ￿)nt from the Cortnexion io run suicide Tetognition training COUTSts Benevolent Fund ICuTnbrial.. fimds received from welcome ￿Nice$ and a grnni froTn the CTtsssfield Tn]st and is to be used for be￿v￿1¢￿t purposes Carlisle City Ccntre FullLVMWiB: funds Ttmainillg from the sale of Carlislt Central Hall and eKiSiS to further w¢>rk in the city ¢entre. MWIB is from a legacy to support ihis work ChapLain¢y Developnicnt Fund-. a grani frotn Co[￿exi0n lo b¢ uscd specifically for such work aTxI cover expenses arising from Ihis Agricliltoral Chaplaincy Fund ICMAC}." a grdDt rc£eived froTn CumbTia Counry Council ￿ supwrt those in ihe f8miiD¥ torninunily in Souih lakclaDd who )Ee smig¥ling io meei the demands of the in¢re05ed cosl ofiiving Young Ptople's WoTk Cfrorthnator." Distri¢t ApwiiftinKDts Fund gnni received frojn Cotmcxion to fur￿ thc appointments of Young People's Work Copordinator Sc11L￿1 suppon fund.. iransferrrd In from Lanca5hire Disin¢t NW Training foiuJn.' usd lo fiLnd the C.hildtEn and Youih Worktr enJbleT< training project a¢ros5 the North Wesi region World Churcl) fund.. gllpporting partner churches in Sierrn 12one and Papua New (xuine8. MaDoged by a commjttec rworting to lh¢ District Policy Comn)ittee Benevolent Fund (Liverywl).. availablc to make 4)ecific donations io individuals or communities in need CASAI Fund.. a project that secks and fa¢iliia*s aciions on i55u¢s of SCA￿] abuse Edgar WP Meredith Bequesi.. trJnsfe￿ed into Ib¢ Disirict from Liver[￿)01 Diwici Trdll5fets were made ollt of the DAF io fuNI DL51r]tt Projects and &lso prLijects ie¢eiving Connexion grnni$. I'ransftrs weTe a150 made to unr¢stTicied funds on the purchase of two new manse5 during the yeaT. 22 Analysis of ntt a55eis beNeen futyds Total funds #t 31 August 2025 Kndowmenl funds Permanenl L'ttrestri¢ted funds General Design2ted Reslricttd lund$ Other fund5 Tangiblc fixcd asscls Fixcd Lssel invesimertls CuJTenl a55tlS CuTrent liabiliti Crediiors over l y¢ar 3,149.377 185,627 21,180 503.648 4.242.027 {235.388) 1455.4361 177,4291 ).123 4.05%,500 389.796 5,050,281 1707.2991 177.4291 172.975 303.459 (16,475) 10.014 1.147 8,613.849 Tot&1 nct isseis 3.603.264 3,630J42 459,959 909,123 Page41

The I￿lethOd1st Church - The North West England Distriet Notes to the Financial Statements for the Year Ended 31 August 2025 (continued) Toial ftsnds at 31 Augu$t 2024 Lthrestricted funds GeDerAI Desiguted Re5tricttd funds Tangible fixed assets Fixed asset invesllnents Current ass¢tS Creditors over l year 435.260 94.556 14.147 439.860 94.556 1.552.279 280,899 1,805,796 ,421.633 {280,8991 1,145.334 116.499 116.499 Total net assets 543.963 23 Related p#rty trY4n5¥¢tions Diii'ing tl)e year the chariry iTth the following rel￿ed party trdrk8acUOIK%: Trustee5 'rhc DisLTicI Secrelary for Nlinistry and Vwalions and Ihc Mission Area kndswiy Chairs for CunibTia, Lancasbite and LiveTtK)ol Plus arc t￿L￿t¢S of the r)isiri¢t. The propoftion of their Stipcnd rclaiing lo their Disirict roles aTe p#id by the District along with the sarne proportiop of manse costs. Thc basi¢ stipend for 2024125 N¥s £31.02D 3nd where ministers thkt on addiiional roles, a IQP UP to the sliiKDd 15 also payable.. Al thc balance sheei dale the 2ThowJt due tolfrom Trusie¢s Wds £Whl {2024- £Nil). District Seerrfxry for Administr&tioD aud Cornpliaknce (The l)Istrict SecTetary for Aibninisiraiion arKi Compl]an¢t 14 cmployd by the DJstri¢t aTKI is a150 a trllst¢e. } I'hc ￿MuneralIan for this role bs between L50.(KN) - £55.(KK) exclLKling employefs National ID%urnnc¢ and P¢nsion. Ni o manse ¢051S are payablc in respecl of Ihi5 rnle.. Ai ihe ba]ancc ￿1¢£1 date the arnouni due knlfrom District Sccreiary for Admirtistratioft and CompliaDcc i¥&s £Nil12024- £liil). Conirlbutlon5 to Methodist Chur¢h In #ddition io Ihc assessmenLS on the Circuits to help fllT￿ the cosi of ￿l￿nIng the Disrricl, the Districl acted &$ aoent for the Meihodigi Church Fund iucri which levsed assessments ort the Circiiils in this DislTlCt ttsialling 1.876.400 (202314.. £515,660) all of which were itsllecitd bcfore the year end and paid over to MCF ill Ihe ar. These coniTibuiion5 for the MC.F do noi appear Ln ihe5e financial stalemtnts.. At Ihe balancc 5hect dale the amoiini due rolfrorn ContyibiiiiOD8 io Meihodisl ch￿￿h Fund was £Nil (2024- £Nil). The flethodisi Ctsnnexioll #nd oihtr OTganls¥Jtions in the Methodist Churth of Gre#1 BrllAi All uf th¢ District trusttts 3r¢ membcTb of One or I]￿lher Cbutch and CiT¢ULt within ihe Di51nct may be trusCS in their Churches andlor Cireuits. Connect¢d organi5ation$ in¢lude the Meth￿lISt Connexiot), Cirtuits and Churches wiil)in the S)IstTicI. oihrr Methodist Districts ill Greai Britairt. thc CFB and 'fMCP. All of these have thciT own Ituste¢s or directors and autonomous administraiion su¢h that The Notth Wcsl EnglaTKi Districi has no signifitani inflllen¢e over any of thein, nor they over the EOrth Wesi Ertgland Di5tr1Ct. They Rr¢, th¢TefoTe. not considcrcd rclated parties.. Ai ilic balance sheet dai¢ Ihe amount due t￿tTOM Thc Methodiy Connexion alld other organi5aiiong in Ilie Methodist Church ofGre31 BTii&in was £Nil {2024- £Nill. Page 42