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
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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).
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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
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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
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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.
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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.
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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
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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.
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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
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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
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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.
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DETAILED STATEMENT OF FINANCIAL AcrivrtlES
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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). ma*Tial ￿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 fiN*n¢l*l 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¢i*l 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 finaT*ial •atemtnL8 to m*rial 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. 5USttc*d 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
r*otes 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¢ptt*iatinn 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
De5ign*ied
General
Re5trleted
funds
Total
2025
Tot*E
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

ooa
cccc
ococ?o

5. % z z Z J)_

oooooca
LL C
F- r< < LL LL tn

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,l*bility 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
L*nd 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 St*temeDts 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
Tot*l funds
2.202.656
Page 39

The Methodist Church- The North West England Distriet
Notes lo the Finan¢i*l 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$t
2024
Lthrestricted funds
GeDerAI
Desigu*ted
Re5tricttd
funds
Tangible fixed assets
Fixed asset invesllnents
Current ass¢tS
Creditors over l year
435.260
94.556
14.147
439.860
94.556
1.552.279
280,899
1,805,796
,421.633
{280,8991
1,145.334
116.499
116.499
Total net assets
543.963
23 Related p#rty trY4n5¥¢tions
Diii'ing tl)e year the chariry iTth the following rel￿ed party trdrk8acUOIK%:
Trustee5
'rhc DisLTicI Secrelary for Nlinistry and Vwalions and Ihc Mission Area kndswiy Chairs for CunibTia,
Lancasbite and LiveTtK)ol Plus arc t￿L￿t¢S of the r)isiri¢t. The propoftion of their Stipcnd rclaiing lo their
Disirict roles aTe p#id by the District along with the sarne proportiop of manse costs. Thc basi¢ stipend for
2024125 N¥s £31.02D 3nd where ministers thkt on addiiional roles, a IQP UP to the sliiKDd 15 also payable.. Al
thc balance sheei dale the 2ThowJt due tolfrom Trusie¢s Wds £Whl {2024- £Nil).
District Seerrfxry for Administr&tioD aud Cornpliaknce
(The l)Istrict SecTetary for Aibninisiraiion arKi Compl]an¢t 14 cmployd by the DJstri¢t aTKI is a150 a trllst¢e. }
I'hc ￿MuneralIan for this role bs between L50.(KN) - £55.(KK) exclLKling employefs National ID%urnnc¢ and
P¢nsion. Ni o manse ¢051S are payablc in respecl of Ihi5 rnle.. Ai ihe ba]ancc ￿1¢£1 date the arnouni due knlfrom
District Sccreiary for Admirtistratioft and CompliaDcc i¥&s £Nil12024- £liil).
Conirlbutlon5 to Methodist Chur¢h
In #ddition io Ihc assessmenLS on the Circuits to help fllT￿ the cosi of ￿l￿nIng the Disrricl, the Districl acted &$
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 f*lethodisi 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
trus*CS 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 E*Orth 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