2022-08-31-accounts - Chorley And Leyland Methodist Circuit

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Mrs M Abel	Mr K Ashton	Mrs M Bennett	Mrs	M Ribby
Rev J Clasper	Mrs J Davenport	Mrs 5 Draper	Miss	L Duckworth
(Appointed 15/03/2022)	(Resigned 31/08/2022)
Mrs F Eccles	Mr A Edge	Mr I Fishwick	Mr D Frost
Mrs P Gerrard	Mr 5 Hardacre	Mrs M Harris	Mr T Harris
Mrs L Heston	Mr G Horton	Mrs I Horton	Mrs	C Hulse
Mr D Hulse	Mr D Kelsag	Mrs N Klunder	Mrs	y Lancaster
Mr D Leach	Rev A Mashiter	Mrs A Melling	Mrs	5Mercer
Mrs H Molyneux	Mrs R Moss	Mr C Naylor	Mrs	L Naylor
Deacon 5 Nicholls	Mr 8 Noon	Mrs J Owen	Mrs	K Owen
Mr F Robinson	Mrs A Sandham	Mr M Saunders	Mrs	C Shapley
Mr L Shields	Mrs CStafford	Mr W Stafford	Rev	R Stubbings
Mrs y Taylor	Mrs CTetlow	Mr J Whittle

						Unrestricted	Funds
				Note	General	Circuit Model		Designated	Restricted 6	Total 2011-	Total
				No.	Fund	Trust Fund		Fiiiids	Endowment	21	2020-11
									Funds
Income and Endowments
Donations and legacies					14			2,000	17,581	19,595	3,154
Income from monetary investments					336	1,483			18	1,838	1,384
Income from mvestment properties					5,766					5,766	10,033
Assessments on Churches					276,136					276,136	345,463
Capital Receipts
Grants received								10,927		10,927	17,609
Other charitable activities											148
Total from Charitable Activities					282,251			12,927	17,599	314,261	377,791
Otherincome					50					50	6,133
Total Income and Endowments					282,301	1,483		12,927	17,599	314911	383,924
Expenditure
Grants and donations					1,117	10,000		3,217		14,333	2,498
Salaries and associated costs				10	200,226			32,011		232,237	247,078
Property					19,888			1,744		21,633	48,812
Connexional assessment								0		0	0
District Assessment & Levy				12	66,239	8,228		8,029		82,496	83,518
Depreciation					0			0		0	0
Office expenses				13	2,675		611	908		4,195	3,769
Other outgoings				14	8,457			99	500	9,057	3,253
Total Charitable Expenditure					298,601	18,839		46,009		363,950	388,927
Net Incoming Resources /(Resources
Expended before Investment		Gains			(16,300)	(17,356)		(33,0S2)	17,099	(49,639)	(5,004)
/(l.oases)
Gain/(loss) monetary investments				15		(3,485)				(3,485)	4,855
Gain/(loss) investment properties			&	16	(25,492)					(25,492)	146,383
manses
Reclassification of Funds				17
Net Income/(Expenditure)					(41,792)	(20,841)		(33,082)	17,099	(78,616)	146,234
Transfers between funds					81,000	(85,000)		4,000
Other gams/(losses)
Net Movement in Funds					39,208	(105,841)		(29,082)	17,099	(78,616)	146,234
Total funds brought forward					1,662,445	214,555		76,610	11,477	1,965,086	1,818,852
add back Future Instalments		of Grants
Grant Instalment Provisions	Released
Total Funds Carried Forward					1,701,653	108,714		47,528	28,575	1,886,470	1,965,086

			Unrestricted	Unrestricted	Funds
		Note	General	Circuit	Designated	Restricted &	Totals	Totals
		No.	Fund	Model	Funds	Endowment	2022	2021
				Trust		Funds
				Funtl
Fixed Assets
Circuit Manses & Equipment		18	1,729,622				1,729,622	1,356,243
Investment properties		18	248,658				248,658	268,033
Investments		19		37,217			37,217	40,702
Total Fixed Assets			1,978,280	37217			2,015,497	1,664,978
Current Assets
Debtors		20	24,548		800		25,348	18,957
Loans by the Circuit		21	90,770				90,770	5,770
investments with TMCP		19		71,498			71,498	173,854
Central Finance Board Deposits		22	25,973		52,294	4,307	82,573	95,560
Cash at Bank and m hand		22	78,374		4,000	24,268	106,642	96,100
Total Current Assets			219,666	71,498	57,094	28,575	376,832	390,241
Current gabglties
Creditors (due in under 1	year)	23	496,293		9,566		505,859	90,133
Grants payable within 1year
Total Current Liabgltles			496,293		9,566		505,859	90,133
Net Current Assets/Liabilities			(276,627)	71,498	47,528	28,575	(129,027)	30D,109
Total Assets less Current	Llabigtles		1,701,653	108,714	47,528	28,575	1,886,470	1,965,086
Long term liabigties (due	after
more than one year)
Grants payable after 1year
Loans to the Circuit
Net Assets			1,701,653	108,714	47528	28,575	2,886370	1„965,086
Funds ofthe Circuit
General Fund		24a/26	1,701,653				1,701,653	1,662,445
Circuit Model Trust Fund		24b/26		108,714			108,714	214,555
Designated Funds		24&/26			47,528		47,528	76,610
Total Unrestrfcted Funds							1,857df95	1,953„610
Restricted & Endowment	Funds	25/26				28,575	28,5'/5	11,477
TotalFunds			1,701,653	108,714	47,528	28,575	1,886,470	1,965,086

		General	Circuit	Designated	Restricted	Total	Total
		Fund	Madel	Funds	&	2021-22	2020-21
			Trust		Endowment
			Fund		Fullds
Chnstmas	Books for
Schools		14				14	654
Digital Enabler Fund							1,000
Buckshaw	Rickshaw Project				17,581	17,581
Other				2,000		2,000	1,500
Total		14		2,000	17,581	19,595	3,154

			Agreed This	Year		Agreed	Previous	Year	Total
From General	Funds	Agreed	Paid This Year	Carried Forward	Unpaid	b/f	Paid This Year	Carried Forward	Paid This Year
StJohns School, Bnnscall		1,117	(1,117)						(1,117l
Tote I		1,117	(1,117)						(1,117)
From Designated	Funds	Agreed	Paid This Year	Carried Forward	Unpaid	b/f	Reversed This Year	Carried Forward	Paid This Year
Contactless Giving		465	(465)						(465)
Other		3,353	ER353)						(3,353)
Total		3,818	(3,818)						(3,818)
Overall Total		4,935	(4,935)	0	0		0	0	(4,935)
From CMTF		Agreed	Paid This Year	Carried Forward	Unpaid	b/f	Reversed This Year	Carried Forward	Paid This Year
Leyland Roof Project		10,000	(10,000)						(10,000)
Other			0						0
Total		10,000	(10,000)						(10,000)
Overall Total		16,051	(16,051)	0	0		0	0	(16,051)

			Full Time	Part	General	Designated	2022	2021
				Time
Stipends			134,202		134,202		134,202	149,607
National	Insurance		12,847		12,847		12,847	11,877
Pensions			34,733		34,733		34,733	34,616
Total Employment
Costs			181,783		181,783		181,783	196,100
Telephone		& Internet	2,799		2,799		2,799	3,202
1ravelling			5,483		5,483		5,483	4,405
Removal		&Relocation				4,734	4,734	3,360
Total			190,066		190,066	4,734	194,800	207,068

		Full	Time	Part Time	General	Designated	2022	2021
Salary				9,186	9,186	23,577	32,762	34,932
National	Insurance			63	63	1,810	1,873	2,397
Pensions				551	551	1,258	1,809	1,901
Total Employment
Costs				9,800	9,800	26,645	36,445	39,230
Telephone		& Internet		205	205	387	592	583
Travelling				155	155	245	400	197
Total				10,160	10,160	27,277	37,437	40,010
c) Totals
				Full Part	General	Designated	2022	2021
				Time Time
Stipends, Salaries &Associated Costs			190,066 10,160		200,226	32,011	232,237	247,078

Minister	2021-22	2020-21
Rev A Mashiter	561
Rev R Stubbings	175
Dcn 5 Nichog	179
Total	915

General Fund
Manse		Council	Insurance	Repairs,	Maintenance	Water	Other	Total	Total
		Tax		Maint &	Contracts			2021-22	2020-21
				Improv
Arley Wood Drive		60	13					73
Canberra Road		1,785	425	965	145	455		3,775	3,314
Little Close		2,080	340	241	136	536		3,333	3,872
Millfield Road									3,802
Warton Place		1,392	393	444	153	253		2,634	2,501
Wmdsor Drive		1,469	394	710	33	45		2,650	3,841
Total General	Funds	6,786	1,564	2,360	466	1,289		12,464	17,331
Designated Funds
Arley Wood Drive				570				570
Windsor Drive									3,810
Warton Place				1,174				1,174	21,650
Total Designated
Fullds				1,744				1,744	25,460
Total- Manses		6,786	1,564	4,104	466	1,289		14,208	42,791

			General	Fund	Designated	Funds
	Description		2021-22	2020-21	2021-22	2020-21
Investment		Properties		5,171
Church	Quinquennial
Reports				850
Total				6,021

	General	Fund	Designated	Funds	TotalFunds	TotalFunds
	2021-22	2020-21	2021-22	2020-21	2021-22	2020-21
Manses	12,464	17,331	1,744	25,460	14,208	42,791
Other Property		6,021				6,021
Total	12,464	23,352	1,744	25,460	14,208	48,812

			General	Circuit	Designated	Restricted	Total	Total
			Fund	Model	Funds	&	2021-22	2020-21
				Trust		Endowment
				Fund		Funds
District Expenses			9,525		1,155		10,680	8,130
Methodist	Church	Fund	56,714		6,874		63,588	66,576
Levy - CMTF				8,228			8,228	8,812
Total			66,239	8,228	8,029		82496	83518

			General	Circuit	Designated	Restricted	Total	Total
			Fund	Model	Funds	&	2021-22	2020-
				Trust		Endowment		21
				Fund		Funds
Payroll Admin charge			480				480	480
Computer Levy - Ministers			855				855	1,013
TMCP Investment	Management
Fees				611			611	453
Printer Cartndges			436		114		550	685
Conference Minutes		&CPD	288				288	531
Office Equipment			182		770		952	140
Circuit Website			249				249	249
Other Admin Costs			185		24		209	218
Total			2,675	611	908		4,195	3,769

		General	Circuit	Designated	Restricted	Total	Total
		Fund	Model	Funds	&	2021-	2020-
			Trust		Endowment	22	21
			Fund		Funds
CFBCorporate	Bond		(1,450)			(1,450)	(93)
CFB Managed	Mixed Fund		l2,006)			(2,006)	4,952
CFB Managed	Fixed Interest
Fund			(29)			(29)	(4)
Total			(3,485)			(3,485)	4,855

					Investment	Buildings	Fixtures,	Assets under	Total
					Properties		Fittings and	Construction
							Equipment
Balance	brought		forward		268,033	1,356,243			1,356,243
Additions	in the		year			379,496			379,496
Revaluations					(19,375)	(6,117)			(6,117)
less Disposals		m	the	year					0
Transfers	between			Categories
		Tote		I	248,658	1,729,622			1,729,622

Balance brought forward	Balance brought forward
Depreciation	charge for the year
Impairment	prowsions
Revaluations
Disposals
Transfers
	Total

Brought Forward	268,033	0	1,356,243	0	0	1,356,243
Carry Forward	248,658	0	1,729,622	0	0	1,729,622

Property
Arley Wood Dnve (Manse)			379,496	379,496
Canberra	Road (Manse)		186,654	186,654
James Place (Manse)		248,658
Little Close (Manse) "			295,000	295,000
Millfield	Road (Manse)		415,282	415,282
Warton	Place (Manse)		223,162	223,162
Windsor	Dnve (Manse)		230,028	230,028
Total		248,658	1,729,622	1,729,622

Investment	Investment	Investment	Fund Details			Trust Fund	- Details
		Name		Number	Number	Closing	CMTF-	Total	2021
					of Units	Price -Es	Trust 9540	2022
CFBManaged	Mixed		Fund	2C100	5,698	5.251	29,920	29,920	31,926
CFB Managed	Fixed	int. Fund		2C122	92	1.811	167	167	196
CFBCorporate	Bond			2C128	5,825	1.224	7,130	7,130	8,580
Total Investments							37,217	37,217	40,702
Trustees Interest	Fund			2C110	n/a		71,498	71,498	173,854
Total							108,714	108,714	214,556

		General	Circuit	Designated	Restricted	Tote I	2021
		Felid	Model	Funds	&	2022
			Trust		Endowment
			Fund		Funds
Trade Debtors
Assessments		770				770
Other		195				195	133
Total Debtors		965				965	133
Prepayments
Stipends, Pension	Bi Nl	19,202				19,202	15,113
Property Insurance		1,808				1,808	1,374
Counol Tax &Water Charges		526				526	937
CLT Retreat							818
Other		2,048		800		2,848	583
Total Prepayments		23,584		800		24,384	18,824
Total Debtors & Prepayments		24,548		800		25,348	18,957

	Church	Church	Date	Amount	Period	Balance	Granted	Repaid	Balance
			Granted			b/f	This Year	This Year	c/f
Leyland	Methodist	Church	6-May-20	7,000	1Year	5,770			5,770
Leyland	Methodist	Church	15-Aug-21	5,770	1Year
Leyland	Methodist	Church	25-Nov-21	85,000			85,000		85,000
					Total	5,770	85,000		90,770

	General	Circuit	Designated	Restricted	Total	2021
	Fund	Madel	Funds	&
		TI'Ust		Endowment
		Fund		FUIIcls
Central Finance Board	25,973		52,294	4,307	82,573	95,560
Co-op Bank	78,373		4,000	23,763	106,135	95,593
Royal Bank ofScotland				506	507	507
Total	104,347		56,294	28,575	189,216	191,660

		General	Circuit	Designated	Restricted	Total	2021
		FUlid	Model	Funds
			TI'Ust		Endowment
			Fund		Funds
Income in Advance
Assessments received	in advance	113,714				113,714	79,132
Other
Total Income in Advance		113,714				113,714	79,132
Creditors &Accru ala
Loans due in &lyr		379,496
Minister &Staff expenses		1,429				1,429	911
Ministers Removal Expenses				600		600
Distnct Assessment				7,970		7,970	7,970
Manse Repairs/Council	Tax etc.etc.	1,150				1,150	1,588
Other		504		996		1,500	532
Total Creditars Ik Accruels		387.,579		9,566		12,649	11,001
Total Creditors (due In	under 1year)	496,293		9,566		126,363	90,133

			Balance at	Income	Expenditure	Transfers	Gains/	Balance
			1sap 2021				Losses	at 31Aug
								2022
General			1,662,445	282,301	(298,601)	81,000	(25,492)	1,701,653
Circuit Model Trust			214,555	1,483	(18,839)	(85,000l	(3,485)	108,714
Total Unrestricted	& Undesignated		1,877,000	283,785	(317,441)	(4,000)	(28,977)	1,810,367
Manse Major Repair/Improvement			15,047		(1,744)			13,302
Presbyters & Deacons Removal			1,640		(4,734)	4,000		906
Pioneer Ministry			47,784	10,927	(35,550)	(0)		23,161
Contactless Giving			4,619		(2,615)	0		2,004
Training & Development		Fund	6,020		(137)			5,883
Other Designated			1,500	2,000	(1,229)			2,271
Total Designated			76,610	12,927	(46,009)	4,000		47,528
Digital Enabler			6,000		(500)			5,500
Buckshaw Rickshaw	Project		1,000	17,581	0			18,581
Local Preachers			2,883					2,895
StJohns School			1,573					1,580
Network			20					20
Total Restricted			11,477	17,599	(500)			28,575
Total ofAB Funds			1,965,086	314,311	(363,950)	(0)	(28,977)	1,886,470

		General	Circuit	Designated	Restricted &	Total	2021
		Fund	Model	Funds	Endowment	2021-22
			Trust		Fullds
			Fund
1angible	Fixed Assets	1,729,622				1,729,622	1,306,228
Fixed Asset investments		248,658				248,658	171,665
Investments			37,217			37,217	35,847
Current	Assets	219,666	71,498	57,094	28,575	376,832	409,036
Current	Liabilities	(496,293)		(9,566)		(505,859)	(103,924)
Creditors	Due After One Year	0		0		0	0
Total Fund Value		1,701,653	108,714	47,S28	28,575	1,886,470	1,818,852
Check to Above		1,701,653	108,714	47,528	28,575	1,886,470

				Receipts	Payments	Balance
						due (from)
						/ to Circuit
						-31Aug
						22
Mission	in Britain Fund			1,260	(1,260)
Property		Fund		880	(880)
World Mission			Fund	200	(200)
Presbyters		and	Deacons Fund	1,546	(1,546)
Training	Fund			1,230	(1,230)
)MA				5,116	(5,116)
Total				10,232	(10,232)