Chorley & Leyland Methodist Circuit
TRUSTEES'ANNUAL REPORT &
ACCOUNTS
For the year ending 31 August 2025
Registered Charity Number 1135868
Circuit Number: 01108

Chorley & Leyland Methodist Clrcuit
Trustees Report & Accounts forthe Year Ending 31" August 2025
Contents
Reference and Administr*ive Details
Trustees'Annual Report
Independent Examiners Report
Statement of Financial Activities
B81ance Sheet
Statement of C8sh Flows
Notes to the Financial Statements
Pages
10-11
12
13
14
15-32
21Page

Chori8y & Leyiand Methodist CITcuii
Trustees Report & Accounts forthe Year Ending 31" August 2025
Refer8nce and Admlnistrative Details
Registered CharityName:
Charity Registration Number:
Methodist Circuit Number:
Principle Off ice:
Chorley an(J Leyiand Methodist Circuit
1155868
01108
clo Hiltside Methodist Church,
BrinscalL
Chorley.
PR26 6QU
See Page 4
Sintons.
The Cube.
Barrack Road.
Newcastle upon Tyne.
NE4 6DB
Central Finance Board of the Methodist
Church.
Methodist Church House.
25 Tavistock Place,
London.
WC1H 9SF
Circuit Meeting Member (Trustees)
Solicitors:
Investment Bankers:
Trustees for Methodist Church ￿￿[pOse9,
Central Buildings.
Oldham Street.
Manchester.
M11JQ
Cooperative Bank PLC.
PO Box 150,
Skelmersdale.
WN8 6GG
Peter E Gilkes & Co.
44 Market Street.
Chorley.
PR7 2SE
Bankers:
Property Advisors:
Lee Hough
8 Eaton Avenu
Chorley
PR7 7NA
Mrs J Adams.
2 Stable Mews. Millwood Close,
Withnell Fold.
Chorley.
PR6 8AR
Independent Examiner-
31Page

Chorley & Leyland Methodlst Circuit
Trustees Report & Accounts forthe Year Ending 31" August 2025
Trustees
Mlnisters
Rev'd G McBride Ichairl"
Rev'd K Hilsden,
Rev'd H Millward*
Dcn E MonkWinst8nley
Rev M Wiffen (Associate)
*Co Superintendents
Minlsters In Other Appointments
None
Circult Stewards
MTS B Frankish
Mr D Kels811
Mr T Melling (Resigned 16109125}
Mr R Scott (freasurer)
Ms L Taylor
Mrs YTaylor
Mrs C Wroe
Circuit Secretary
Mrss Hamiliton
Local Preacherg, Worshlp Leaders. Supernumery Ministers and Church Representatives
Mrs M Bibby
Mr A Blackledge
Mr K Brown
Mrs C Eccles
MrA Edge
Mr J Fishwick
Mrs P Gerrard
Mr S Hardacre
Mrs L Heston
Mrs J Horton
Mrs C Hothersall
Mrc Howard
Mrsc Hu15e
Mrs N Klunder
Mrs Y Lancaster
Mr D Marston
Rev A Mashiter
Mrs A Melling
Mr C Naylor
Mr5 L Nayk)r
Dcn S Nicholls (Resigned
21 May 251
Mr F Robinson
Mr KAshton
Mrs R Brown
Mr D Frost
MrG Horton
Mr D Hulse
Mr5 R Malarkey
Mrs S Mercer
Mr B Noon
Mrs K Owen
Mrs C Rhodes
(appointed 18 May 251
Mr M Saunders
Mrw Stafford
resigned 10 June 251
Mrs P Ward
Mr F Ryding
Mr L Shields
Mrs S Ryding
Mrs C siafford
Iresigned 19 Jun 251
Mr J Whittle
Mrs C Shapley
Rev R Stubbin8S
Mrs C Tetlow
41Page

Choriey & Leyiand Methodist Clrcult
Trustees Report & A¢counts for the Year Ending 31"August 2025
Trustees Annual Report lor the Year Ended 31* August 2025
The Trustees are pleased to presenttheir annual report together with the financial statements of
the charity for the year ending 31" August 2025.
The financial statements comply with the Charbties Act 2011, and Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts
in 8ccord8nce with the Financial Reportingstandard applicable inthe UKand Republic of Ireland
IFRS 1021 (effective 1 January 20191.
Objectives and Activities
Worship
Publlc Worship. open to all without charge. remained one of the main activities where people
engage with the church. All churches hel(1 regularsundaymomingworship (some occasionally
holding￿0 services on some Sundays and a couple held regular eveningservicel. Wtth just a
few exceptions, these are organised and led by preacheis (often ministers} deployed bythe
circuit but aided by others such as stewards and musicians. Several un5ted 5ervtces were
organised by the circuit across the churches.
Local Churches organise their own special Se￿iceS and othef events aiound the majorfestivals.
especially Chrlstmas and Eastèr and commemorations such as Remembranco Sunday.
These are often occasions vthen people v4ith limited connection with the Chuich were made
especially welcome.
Several of our churches have continued to offer messychurch as an alternative form ofworship.
As part of the work with Sanctuary seekers a Bible Study in Farsi continues to be held.
Stafflng
Duiing the year the circuit continued to resource. support and deploy paid staff (four ordained
Ministers), together with the newly appointed (from 1" September20241 full time Circuit
Governance. Compliance, Communicakn"on. and Propeity officer. Michael Brennan, and many
lay volunteers in work across the circuit and in the communty.
Rev'ds Gill McBride. Helen Millward and Karen Hilsden continue asco Superintendents.
sharing out the responsibilities based on theirgifts and g18ces.
Kai Bland in the role of Layworkersupportingboth Midge Halland LeyL8nd Churches
throughout the year continuing the outreach work being done in that area. especiallywith the
Sanctuary seekers. Kai's contract ended on 5 January 2026, and thank Kai for all her work
as she moves on to take up a newopportunity.
SIPage

Choriey & Leyiand Methodist Circuit
Trustees Report & Accounts tor the Year Endlng 31" August 2025
Achievements and Performance
Ministry of all God's People and Spiritual Growth
Deacon Ellen Monk Winstanley has continued to develop Spiritual Growth ministry across the
Circuit. Experiences have been offered for people across the Circuit to explore their faith and
spiritual growth through exploringthe an Advent Bible Study across the Circuit linked through all
the churches in Sunt1ayWorship, a Pilgrimage Retreat with JILI Baker, 8 Lent Bible Study again
across the Circuit- including looking at"The ROOMWhe￿ it Happens. a Lent studyon the
musical Hamilton. DreamWhispering- lookingat ourgoals and dreams in life. and a Theology
Bookclub based on David Wiikinson's book"When I Praywhat Does God DO?￿ We also ran
Disciple Fast Track Bible Study over 9 months looking in depth atthe 8ible. The conversation
and open questions aboLrt faith in these experiences has enabled people across the Circuit to
grow in their taith and discipleship. Going forward we a￿ looking at a Worship Leaders Course,
a Retreat Day with David Hardman on"Faith and Politics" and a Pitgrimage around our ar8a
discovering howwe can let the outsi(Je world come into our faith. We are also looking at a
storytelling experience based on Deacon Ellen's Sabbatical Later in the new year.
Schools
We have4 Methodist or Church of Engtsndlmethodist Schools in ourcircuit. servingover 1,200
children and theirtamilies. We also have connections to many communityschools where we
have been invited in to share Harvest. Baptism, Communion and to welcomethese schools into
ourchurchesto share lessons around the church building. We offer regular RE support,
worship. supportto stsff and families and in churChV￿r5hip aswe support schools astheyface
the challenges of educating in today's world. We have continued our ministry of Open the Book
in sevefal schools, both faith schools and community schools. We have offered a Go(Jly Play
Day across two ot ourschools and are planning a Godly Play afterschool club in the coming
year. We offer ongoing supportto seniorleadershipand staff through Ofsted and SIAMS
(Statutory Inspection of Anglican & Methodist Schools) inspections. There have been several of
thesethis year! Regular class worship and whole schoolworship has been offe￿d in church
allowing children and their parents to experience w￿rShIp together. We have also offered
hospitality Opportunities to the schoolaround these worships in church. We offer regular Messy
Churcheswhich meet both atschooland atchurch.
Ecumenlcal
We continue toworkecumenicallyvtherewe c8n. and our Methodlstchurchestake an active
role in the work of Churches together in Leyland, EL￿ton, and Chortey.
Outreach
Outreach-As with many in the localcommunity. several otourchurches continueto respond in
a variety ofways in offeringwarm spaces. Localchurches are openingtheirdoors on a regular
basis to create community spaces where people are welcome. fed. and gtven spaceto
socialise. responding to the needs of isolation and loneliness. In addition. some of our
churches are continuing to work with many Sanctuary Seekers, offering support and ongoing
supplyingof practical needs. aswell as advocacywork. Oneof ourchurches has also started 8
worship seNicefoYthosewho are Neuro-Diverse which is becoming a place of help and
Support. Our churches are constantly lookingforopportunities to move beyond the walls ofthe
church to engage in wtth the community in new ways.
61Page

Chorley & Leyiand Methodist Clrcult
Trustees Report & Accounts forthe Year Ending 31" August 2025
Achlevements and Performance cont.
Governance
The Circuit sought to be fully compliant with all aspects of Chartty Commission requirements.
especially in relation to the Safeguarding of Children. Young People and Vulnerable Adults.
The Circuit's Safeguar(Jing Policy was renewed at the start of the year, and all necessarytraining
was undertaken bythose post holders thatthe Methodistchurch deems necessary. The Circuit
coordinates aspects of the work of Safegu8rdingwithin the local churches.
The Circuit works closelywith the District S8feguaFding Officer. the Connexional Methodist
Church and Due Diligence Checking(DDCI for DBSchecks.
The Circuit acknowle(Jges the importance of the General Data Protection Regulations IGDPRI
and continues the task of ensuring all its practices and those of the local churches are
compliant with regulations.
Trustees for Methodist Church Purposes trMCPI is the controller and responsible for general
data protection issues arising in respect ot day to day matters.
Property
The Circuit. through the Circuit Meeting. acts as Mdnaging Trustees for circuit property. which is
primarilythe manses provided as homes and working environments for the ministerial staff. In
addition, because of the academisation of Leyland Infant & Junior schools with effect from 1 st
April 2024 the Ciicuit assumed responsibitity as Managing Trustees for both these properties.
In December 2024 a further ￿e1ve-Month iicence to occupy the Arleywood Drive manse was
entered into with the existingtenants. The Trustees continue to reviewthis to ensure best use of
Charityfunds.
Theformer chapels in Withnell Fold and HeskInWe￿ sold in December2024 and Apri12025
respectively. Please see Note 5 in the Financial Statements for more details.
Financlal Review
Income forthe General Fund for the year ended 31 stAugust 2025 was £338,80812024:
£321,346) and expenditure £358,89812024: £334,423). resulting in a deficit before investment
gains & losses of £25.091.12024- (£13.077)).
The Circuit ModelTrust Fund l°CMTF"I shows an increase of£291.657.12024: £191.3201 largely
dueto the net sale proceedsoftheformer chapelsatwithnell Fold and Heskin.
Details of income and expenditure on Designated and RestrictedlEndowment Fun(Js can be
found in Notes 23c &24.
Reserves/Reserves Pollcy
As at 31 August 2025 the total funds of the Circuit were £2,073.977. of which General Funds
were £1.255,04712024: £1640,2501. Within General Funds. £1,127.686 was held in properties,
12024: £1.533.5021, leavingfree reserves of £127.36012024: £106.6481.
Based on annual budgeted operating expenditure for 2025-26 of £354.800. the Circuit currently
holds unrestricted reserve8 equal to 4.3 months of expenditure. The Resetves Policy is to hold a
minimum sum equivalent to 6 months. average expenditure. However a5 has been the case for
several years now an element of on-going operating costs have been funded from the CMTF
Interest Fund las permitted in CPDI. Assuming this practice is continued this would increase
the reserves cover in the General Fund to 5.1 weeks.
71Page

Chorlay & Leyiand Methodist Circuit
Trustees Report & Accounts for the Year Ending 31"August 2025
Going Concern
Following a review of the financial posttion at the date of signing these accounts and projections
forthefollowing 12 monthstheTrustees considerthatthe cnarity is a goingconcern.
Structure, governance and management
Governing document
The governing documentforthe circuit isthe Deed of Union11932}and Methodistchurch Act
119761. Detsiled governance arrangements are outlined within the Constitution81 Practice and
Discipline of the Methodist Church by order of the Annual Conference ICPDI.
Governance
TheTrustees meetthreetimes ayear. Dayto daymanagementofthecircuit is undertaken bythe
Circuit Leadership team, comprised of the Ministers and Circuit Stewards listed on Page 4
above.
Appolntment of Trustees
Trustees are appointed in accordance v*th the provisions ot CPD
Trustee Indu¢tlon and Tralnlng
A range of guidance produced by Methodist Connexion to support the effective running of the
circuit, specifically the leaflet'The Role of a Trustee in The Methodist Church, is given to all new
Circuit meeting members as induction to their role as trustees.
Related Partles
In addf(ion to the trustees who served during the year, the Trustees consider the following
organisations to be related parties for the purposes of (Jisclosure of related party transactions:
With effecttrom 1" September2024the Circutt is part ofthe Northwest Eng￿nd District} and is
also accountable to the Methodist Conference. The following Methodist Churches are linked to
the circuit:
Adlington United Reformedlmethodist Church
Eccleston MethodistChuTch
Leyland Methodist Church
Spen(Jmore Lane Methodist Church
Chorley Methodist Church
Euxton Methodist Church
Hillside Methodisi Church
Midge Hall Methodist Church
Whittle-le-Woo¢Js Methodist Church
Fundraising standards
The Charity does not carry out 8ny significant fundraising activities
Referenc8 and Administrative Detalis
Reference and administrative details are shown on Page 1 ofthis document.
Trustees
The Trustees who served the Charity during the period ofthe report are 89 shown on Page 4 of
this report
81Page

Chorley & Leyiand Methodist Circuit
Trustees Report & Aceounts forthe Year Ending 31" August 2025
Trustees. Responslblllties
The trustees are responsible for preparing the Trustees. Annual Report and the financial
statements in accordance with applicable lawand United Kingdom Accountingstandards
(United Kingdom GenerallyAccepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year
which give a true and fair view of the state of the affairs of the charitable company and the group
and of the incoming resources and application of resources. includingthe income and
expenditure, of the chafltaf)le group for that period. In preparing these financial statements. the
trustees are requiied to:
select suitable accounting policies and then applythem consistently-
observe the methods and principles in the Charities SORP-
make judgements and estimates that are reasonable and prudent:
state whether applicable UK accounting standards have been followed. subject to any
material departure disclosed an(J explained in the financial statements- and
prepare th8 financial statements on the going concern basis unless it is in8ppropriate to
assume th* the charitable company will continue in business.
The trustees are responsible tor keeping proper accounting records that disclose with
reasonable accuracy at any time the financial posttion of the charitable company and enable
them to ensure that the financial statements comply with the Companies Act 2006. They are
also responsible for safeguarding the assets of the charitable company and the group and
hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Insofar as the current trustees are aware,
there is no relevant audit information of which the charitable company's auL1itors is
un8ware' and
the trustees have taken all steps they oughtto have taken to makethemselves aware ot any
relevant audit information and to establish that the auditor is aware of that infomiation.
Approved by the Trustees on 11- March 2026 and $igne¢l on It8 behalt by:
GTrQo
Rev'd G M¢Brlde- Chair
Tru8tee
91Page

Choriey & Leyiand Methodlst Cl￿￿11
Trustees Report &Accounts for the Yoar Endlng31 August 2025
Chorley & Leyland Methodlst CITculL.......................--
No...01108
Declarations and Scnrtiny
I conflrm that these accTuais-based account$ forthe year to 31 August2024 have been prepared from the
r8cord8 01 the Circuit and that Ihey Include attlunds underthe contn)l ol the Circust Meeting
Signature of tfeasurer.. ...
Name and Bddress of treasurer. Ryan Francls Scott
122 Brownedge Road. Lostock HaiL Preston. PR55AE
Presentatlon to the Cl￿￿1¢ M••tlng
I confirm that the annual report and accounts forthe yearended 31 August 2025 were
presented to the Circuit Meetin8 on 11" March 2026................-..-.-.-..
Slgnature ofthe Chair of the meetint.
RevG McBiide.....
. Date: 11" March 2026........................
10IPage

Choriay & Leyiand Mothodl•t Clrcuh
Tn4Stees Report &Accounts forthe Year Endlng31• August 2025
Statement of Nnanthl A¢llvltles ISOFA) for the year ended 31 Awist 2025- £$
Totsl
375
375
213
23.333
22,616
C•wi Rttdpts
Gwants r￿*d
Other charltsble g¢llthles
Oth¥bKomè
$27
5nffin
Grantsand donatlo
lartes •nd assoda￿1(0Sts
Pmperty
2,767
229.107
29217
IOYZ7
3.607
220W3
229.107
Z9.227
87.175
Olficee¥penses
IrJ3
L45S
10276
2L473
Galnlllossl
Galnll105sI [The$￿￿t prDpert*s& m•
CwmttY¢orGTrntsfromCMfF
1976)
P76)
(2409
4￿￿16
1404J40)
14048401
164M)
1187A*211
Nat trK•M￿lE%pqndl1WQj
Tiansletsbeiween funds
I￿.045
IU3.0451
1.64Q250
I￿250>
U7&J20
L737J52
Grart$141Jdefrom Fun¢ts blf
Grant Ir*striwt Pfrfftjfjkn R¢le•Md
Total FwMlsfAsrfodFoLw•Td .
inJ20
121Page

ChoFt8y& Loyland Ptsthodl#Clriwlt
Trusts85 Roport & A¢¢ounts forthe Yoor Endlng*" Aygu•t2025
The Circult'¥tru3te8s ire respMsil)tè foren8uringthatthe annu8treport￿d ￿e￿n￿roTthey89rto 31
August 2024 prvsant atrue and falrvlew ottheclrcuivs I￿oMe and eXPWKIAu￿fortheYearand of Its
8ssets and Ibalmllties atthe balance 8heet The trustew ¢onsiderth•t•n audlt ts not n•cessgrylor
thlsytar under secllon 144 olth• Ch8rfI88Pth2011 andthat8n Indepgnd•nt &tamlnatlon 15 ne8ded.
It18 my resp￿&b￿lty1o".
n￿￿¢the aowints under 14S ofthe Chafft1•9 Act2071
folLowthe procedures ilid dtr4vn In thegenernld1r￿a*?ntsO¥￿ fp/thè Charfty Commlsslon under
sectlon 145ISllbl of the Charltles *th2011
st*ewI￿er pwtlclthr mfttteTS have comoto myattentlon.
N8mtof CirculL' (*orlty& L85I8iKI........-......-....-.-...-.--.-._--...--.--. No: 0110B
Batyls otlnd•pond•ni Examin•r* R•port
My 8xamln•tlonwa$ carrled OLbt In OCCOFdance*lthtbe8wmldlrectlons lryth&Ch8rlty
Commigsion. An examination in¢lud•8 a mitwofth• ￿COunting kept byth8 chaittyand a
¢omparlson of the accourtg With those record& Italso includes conskleratlon of anYunU￿?1 items. In
nature or Scale. or clisclosur•s4n the account& seeklngexty8n*ior4from thetru¥tee¥ concgmlng $LFch
matters. The procedu￿$ undertaken do not pThwJe•Uth• ￿ld￿8th81 *ouid b? reouired in an audlt
8nd. consequently. no opinion 18 as tOTwhethertho accountsprnsenta true and l•trvleK Myrnport
18 Ilmit•d tothose matters 88t out In th¢ 8totynent bo1Th
Independent Ex8nknw* siaieff*
In cannectlon ￿ryth mythmlnadon. no mtsha8 com•trJ myattth)tlon (ottmrthan a8dl¥ciOgedbeio￿j
twhlch mo re8#ongtA•cou8eto I)*￿tha1 rWth• rffjulremonts
to k•epaccounth4rec(xth kn accOrd￿¥￿th 8ectlon l&lofthe Chariti88 Act 2011
to prepaie Jcc(Kints￿4¥Cb wSth Ihe 8ccountwwrncord•wO compiywtthth•
8ccounliii8ftquirBments ofthsChaffti¢8Act 2011
Mt bBgn mel or
121
to wfftlch. In my oplnlon. attention yh(xJid b&drnwn In orderto •nabi• a propwunder*andlng
ol the accounts to b8 rtèched.
I not obtsinsd Independentvarlllcation of 8illnv•8tmgntswith the Trustees for
MethodlstChur¢h Purpo¥eg or held In other tru9t* bank baLar￿8 ènd funds atthe Central
Hnanee 808rd ofthe Methodjst chwchWh￿h iThlhkluW In ex￿8 ofHO.000{I
thoU￿a pwnd8}8tthe bal8n¢e8heetdat&
Slgnatttro ot Independ•rtavmlner. -.
Name ol Independtnt ttamin•r.J8¢q￿l1n0 M Ad
R•lgvgnt profesglonal quallllcatlon otlndependentexaminer. Nla
Address". 2 Stable MIIIv*X)od Clos& Fold. Ch¢xlo% &4R
D4t•.'
111Page

Chorley & Leyiand Methodist Clrcuit
Trustees Report & Accounts for the Year Ending 31" August 2025
Balance Sheet as at 31 August 2025- £s
General
Cln¥it
Deslgnated
Furtd5
Totals
2025
Totals
2024
Ttust
Fund
Funts
circu￿ Manse5 & Equipment
Investment properties
748.1
748.190
1,127,686
405,816
379.496
379,496
38,028
38,136
Investrnents
19
38.028
38JJZ8
lJ65.714
1,571.638
Total FLxed Assets
L127y6
24.313
99.870
460.746
12,059
99,603
OebtOTS
19.222
69.820
19,222
69.820
752.511
Loans by the Circult
Investments withTMCP
Central Finance Boord Deposits
Cash at Bank and in hand
Total Current Asseis
21
752.511
IL739
85.599
6.969
11.766
4.9)3
4.753
23.610
102,118
967282
22
696,591
752￿11
9.656
Current liabilttles
Creditors IduÈ in under I yearl
Grants payable withlrt l year
Total Currerrt Llabllllles
23
59.OJ9
59,019
89.9C8
59.019
59.019
9.656
fA16.682
NetCurrtntAsfetslLlaMltles
127361
752511
Total Assets lesscufrtnt Llalxlttles
I255￿7
2,073,977
2.178320
lorvx terrn liabillties Idut after mtye
Grants poyable after lyear
LoaDsto the Clrcuit
n5
Zm3.977
2.178320
Net Assets
I355￿7
Funds oFthe Cirwlt
General Fund
Circult Model Trust Fund
Designated Funds
Total Unrestrirted Funds
24a126
24b126
24d26
1255W7
1.255.047
790.539
18.735
1,640,250
498,882
19,468
2,158,600
790539
2J164.321
Re5tritted & EndowTnent Fun¢ts
9,656
19.720
25126
9,656
Total Furtds
1255J)47
735
9.656
U173,977
2,178,320
131Page

Chorley & Leyiand Methodist Circult
Trustees Report & Accounts for the Year Endlng 31" August 2025
Cash flow statement for the year ended 31 August 2025 - £s
2025
2024
Cash from operating activities
Net cash used in operating activities
{60,075)
127,4921
Cash flows from Investing activities
Dividends, interest and rents from investments
Proceeds from the sale of property, plant and equipment
Purchase of property, plant and equipment
TMCP Charges & Levies
Net cash provlded by investing activitles
27,403
404,840
23,333
238.302
126,2791
405,965
115,1941
246,441
Cash flows from financing activities
Loan5 Granted
Grant5 made from fund b/f
Repayments of borrowing
Grants Made
Net cash used in financing actlvltles
164,0001
{41,2501
94,050
128,8581
140,057)
Change In cash and cash equivalents In the reporting perlod
Cash and cash eqLsivalents at the beginning of the reporting period
Cash and osh equlvalents at the end of the reporting perlod
305,832
572,408
878,240
218,950
260,714
572.408
Reconclllation of net Income to net cash flow from operatin8 actlvltles
2025
2024
Net Incorne for the reportlng period { as per st*ement of financial activitles)
Adlustments for.
Profit on the sale of fixed assets
Closed Churches Transferred In
Loss on the sale of fixed assets
Losses on investments
Dividends. interest and rents from investments
TMCP Charges & Levies
Grants Made
Ilncreaselldecrease in debtors
Increase/ldecreasel in creditors
Net cash used in operating activltles
(63,0931
440,767
151,2801
1405,8161
976
108
127,4031
26,279
28,858
5.091
130.8901
(60,075)
12.5811
{23,3331
15,194
111,1861
10,743
127,492)
Analysis of cash and cash equlvalents
Cash in hand
Short term deposit Iless than 3 months)
Total cash and cash equivalents
102,118
776.121
878,240
99,603
472,804
572,408
141Page

Choriey & Leyland Methodlst Clrcult
Trustees Report & Accounts for the Year Ending 31 August 2025
Notes to the Flnanclal Statements for the year ended 31'August 2025
1) Basis otAccounting and Accounting Policies
a) Accountlng standard
The financial statements have been prepared in accordance with Accounting8ndReportingby
Charities.. Statement of Recommended Practice (SORP) applicable to charities preparinglheir
accounts in accordance with the Financial Reporting Standaid applicable in the UKand Republic
of Ireland IFRS1021. effectNe from 1 January 2015. Icharities SORP IFRS10211.
b) Public Benefit Entity
The Chorley & Leyiand Methodist Circuit meets the definition of a public benefit entity under FRS
102. Assets and liabilities are initially recognised at historical cost oriransaction value unless
otherwise stated in the relevant accounting policy notelsl below.
c) Ba818
These accounts have been prepared on the basis of historical cost except that the investments
are shown at their market value atthe end of the year. The accruals tsasis has been used. and the
Trustees present accounlsthai show a true and fairview of the Circutt's financial positiori and
activities.
dl Content
The financial information presente(J is relevant. reliable. compardble and completè. Where
estirnates are used these awe based on experience. research Bnd judgement. The accounts are
expressed in £sterling. rounded to the nearest pound.
e) Going Concern
Based on the monetary assets and human resources available at 31 August 2023. the trustees
believe that the Circuit is a going concern.
t) con801idation
The Circuit h8s denomrn8tlonal regut8tory oversight in respect of the Wofkofthe Churches within
the Circuit but has no legal oroperaiion81 control of ihose Churches and their governing bodies
except in extreme circumstances. Forthis reason, the financial statements of the Churches
within the Circuit are not Consolidated into Ihese financial statements. The income and
expenditure relatingto ihe Women5 Network- Chorléy & Leyland Circuii are consolidated into
tttese tinancial statements as this group does tsllwtthin the overallgovernance of the Trustees.
Income Recognttlon
Income is brought into 8ccount when there is entitlement. and the amount is reliably measurable
once it is rnore likely than not thai the economic benefit of the income will be forthcoming.
IndDiidual amounts categorised as Other Income in the SOFA will be shown separately if they are
considered material.
The Clrcuit acts as agent in three matters:
The collection from Churches and payment over of their contrlbutlons to varlous Funds
¢ontrolled and adm5nistefed byThe Methodist Church, known as'connexional Funds,.
The admintstration (application. collection and disbursement) of grants requested by
Churches wTth4n the Circuit from. but not limited to. the District and Connexional.
151Page

Chorley & Leyiand Methodlst Circuit
Trustees Report & Accounts for theyear Endlng 31" August 2025
Notes to the Financial Statements for the year ended 31•August 2024
In all these matters the ir8nsactions are not refiected in the SOFA bec8U8e they ore the income of
eitheTthe Connexion or the Churches as appropriat& Insiead. the transactions are disclosed in
the Notes to the Accounts as required by SORPIFRS1021, module 19.12
In accordance with the Charities SORP IFRS 1021 Ihe time of volunteers is not recognised.
Further information on this matter is provided in the Trustees Annual Report. If goods are
donated, a value will be shown in the SOFA or Notes where the vaLue is considered materiol.
h) Expendlture
Expenditufe is recognised when a liabiltty is incurred. ora constructrve obligation arises. where
the amount is reliably measurable 8nd it is considered more likelyth8n notthot there will be an
outflow of economic benefit.
i) Grantg
Grants made bythe Circuit from its own fvnds are recognised in full atthe time of agreement to
make a grant withoErt pertormance condilions or as and when the Circuil accepts that there is a
leg81 or operations obligation to make the payment rf it is subject to performance conditions.
When the grant to be aecrued is recurrent over more than one year. the balance payable in future
years, discounted to net presentvalue where the difference is material, is treated as a provision
forfuiure commitments in the balance sheei against the appropriate fund. The provision is then
released in future years in accordance wtth the Ori￿nallY88reed terms. Any futur8 payment
provision is applie¢J to the fund from which the grantwiu be ultimately be paid
j) VAT
As the Circuit is notVAT registered, ail input VAT is charged with the expenses to which it refers.
k) Tangible Fixed Assets
These are capttalised if they can be used for more than one year, and Individualty c05t at
least £l,C(#).
Freehold property owned as at 3tst AuBUSt 201515 shown in the accounts at 2015 deemed
values based on insured amounts. Property acquired afterthat date is shown at wst. No
depre¢iation Is provided because the Trustees consider the curient residual value of the
properties in their present condilion to be not less than their hi5tori¢al cost and, in the
absence of anv material impairment. any deorecation provision for the building component
of the PToperties would be immaterial. From time to time the Qrcuil may be required to
assume responstbility for Church prerni5es following c105urÈ and cessation of worship. This
resurts in the Circuit becoming Managing Trustees for the property. At the tirne the propertv
is recognised as an asset at its anticipated net sale proceeds a5 determined by a professional
valuation and after taking into consideration the to be charged by the Connexion. Any
expenditure of suth assets. that is likely to enhance sale value, is capitalised at the time the
expenditure is incurred.
Manses whlch I￿ no longer reqvired and subsequently offered for sale are revalued at its
anticipated net sale proceeds as detemiined by a professional valuation and after taking into
consideration, disposal costs and the to be tharged by the Conneyion.
161Page

Choriey & Leyiand Methodist Clrcuit
Trustees Report &Accounts forthe Year Ending 31" August 2025
Notes tothe Financlal Statements forthe year ended 311August 2025
Basis of Accounting and A¢counting Policies conL
l) Monetary Investments
The Circuit's investrnerrts are in monetary assets classified as basic financial instrumenis under
FRS102 and are h81d bythe Trustees for Melhodist Church Purposes l-TMCP-l as custodian
trustees. The valuations. at market Value. are those provided byTMCP. The unre81ised gains or
losses arising on invesimenls 8t the end of the year are shown in the SOFA and in Note 16 below.
m) Investment Property
From time to time the Circuit may hold residential property (formally mansesl which is either surplus
to its normal staffing requirements or is not currently required due to different living arrangements for
one or more otthe presbyiers. Where this isthe case and it is aniicipated thatthe property is unlikely
io L*e used as a rnanse within a period of tsvo years, the property is classified as Investment Property
Iwhether let OLrt or not). Any letting arrangements are at market rates unless there is a compelling
reason not io do so furtheTance otthe Circuit's charitable objectives.
n) Receivabl85 and Payables: Bank and Cash (Basic Flnancial Instruments)
Debtors are ststed atihe amounts owed to the CiTCUit or prepaid. Creditors are initially recognised at
settlement amount aftef any trade discounts. where normal CTeditterms apply. Subsequently
crediiors that are current Liabilities are measured at the cash or other consider8tion exp8Cted to be
paid. The liquid funds of bank balances 8nd deposit fund balances are shown attheir realisable
values.
o) Funds
The trU￿ee$ have adopted a policyfor811 unre￿ricted reserveswhich isto maintain a minimum of six
months coverfor Operating Expenses togetherwith specific designated fundsfor Major Manse
Repairs, Ministers Removal Costs &Training & Development Costs. Further details can be found in
Note 23
p) Ministers Mans8 Costs
The Circuit is required io provide accommodation foreach minister in the Circuit and theirtsmilies.
and this is seen as a benefit to the Circuit. Ministers are expected 10 OCCUPythe manse provided for
them. The Circuit bearsthe cost of repairs, maintenance, buildings insurance. council tax and water
charges. These figures are not sep8raieiy (Jiscloseil as bellefits in kind a8 HMRC d09$ not Segk to tax
Ihese receipts in the hands of the ministers.
171Page

Chorley & L￿18nd Methodlst Clrcult
Trustees Report & Accounts forthe Year ErKling 31" Augvst 2025
Notes to the Flnanclal Ststements for the year ended 31*August 2025
2) Glossary otTerms
CF8: Central Finance Board ofthe Methodist Church- manages a Common Deposit Fund and a
series of pooled investment funds for Methodist entities in Great Britain. and prowdes investment
adviee to those entities.
Church: a group of membeis from fewerthan 10 to more than 300.
Clrcult: a group ol Methodist Churches near each other, tyPIC8ily between 10 and 30.
Circult LeadershipTèam ICLTJ: a group of Circuil trustees responsible forthe day administrntion
and policy formulaiion of Ihe Circuit. Generally, the CLT comprises the Presbyters and Deacons
ststioned within the Circuit, iogeihei with the Circuit Stewards, of which the Circuit Treasurer is one.
Circuit Meelin& The Trustees ofthe Circutt, mosi ofwhom are appointed byth8ir Ioc81 Churches
an¢J others by virtue of a role they undertake for the Circuit andlor their local Churches.
Connexlon: The Methodist Church in Great Brilain which includesthe Hea¢J Office at Methodist
Church House, all Methodist Districts, Cireuits and Churches.
Connexional Fund8: The Designated andlor Restricted Funds held and 8dmini8tered by the
Connexion in furtherance of it chartiable and mission objectives.
Dlgtrict: 8 group of contiguous circuits Usually bets¥een 15 and 30.
FRS: Financial Reportingstandard.
FTE: Fulltime equivalent. Used in the expression of stsffing leveisvthen not aLL staff are employed on
a full-tirne basis.
HMRC. Her Majesty's Revenue & Customs
Lay Employees: Personnel empLoyed bythe Church on gener8Lly accepted commerclal employment
terms.
M8nse: Accommodation provided bythe Circurtforthe Presbyters forthe period that they are
stationed within the circuil
MMPS: Methodist Minist¢rs' Pension Scheme
Presbyters: Prob81ioner OT Ordained Methi)di8t Ministers andlor Deacons who have pastoral and
administrative responsibilityforthe Churches within the Circutt
QuTnqu8nnlal Report: a report prepared every five years by 8n architect or qualified building surveyor
on each manse and church wilhin the Circuit outknning lin priortyorder any major repairs needed to
the building
SOFA: Stalement of Financial Activities.
SORP: Siatement of Recommended Practice.
TMCP: Trustggs for Mèthodist Church Purpos8s. thÈ lÈgsL owner and Custodi8n Trustt)& of all
Methodist ModelTrust property. including Legacies. Endowments and Accumulated Funds
181Page

Choriey & Leyiand Meth4)dlst Circuit
Trustees Report & Accounts torthe Year Ending 31" August 2025
Not8S to the Financial Statements for the year ended 31'August 2025
31 In¢ome from Investment Propertles
General ￿ftd
2024-25
202>24
Fom*r Man5e- Arleywood
Drive
12.616
C105eil Church- Hesknn
io.(
Totsl
22.616
The ft)rmer manse situated in Arleywood Dri￿ Chorleywas designated as 8n Investment Property and
following an options appraisalthe Trustees decided thal itwas in the best intefests of the Circuit lo rent
the property and h89 been let under an annual licence since 2f December 2023.
As a result of tha iransferlo the Circuit of Heskin Methodisi Church. a iicence w8s issued to Nature Trail
nursery in September 2023. This arrangement ce8sed in April 2025 upon the sale ofthe church.
Letting income is shown gross offees and commissionswhich are accounted for in Property Expenses
(see Note 10bl.
4) Assessments on Chur¢hes
27M)
Gene￿ Fund
2024-25
202>24
Adlirwn
Chorley Methodist
Eccleston
4.205
42.024
19.025
43.248
19.580
29.560
Euxion
28.721
Hlllside
42,288
85,484
41.030
Leyland Metky)dist
Midge Hall
S￿ndmo￿ Lane
Whittle
42.746
41.530
21.624
21.012
10.557
10.258
Total
The Circuii comprises 9 churches12024: 9} and each is assessed for a contribution to meet a proportion
of the net operating costs ofthe Circuit. The calculation 1$ based on the budgetforthe year and 8ssesse¢J
based on ordained and lay vwjrkei time alioc*ed.
191Page

Chorley & Leyiand Methodlst Clrcuit
Trustees Report & Accounts forthe Year Ending 31¥t August 2025
Notes to the Flnanclai Statèments tor the year ended 31•August 2025
5) Capital Receipts
t11￿rt Model Tntst Fund
Totsl
2W4-25
Withnell
Fo
Total
202>24
Gros5 Sale Proceeds
355.¢
CPF Levy
1107,8141
SellingAgent Fees
18,1031
Surveyor5 Fee5
16371
Legal Fees
13.5401
Other Fees
113,186
Netsales Proceeds
221.710
The former church in Withnell Fold was sold in Decembe¥ 2024 and in Heskin in April 2025, yieidlng nei
sales procee¢Js of £221.720 and £183.120 respectively.
The former manse at James Hace, Coppullwas sold in October 2023 yielding net $8Les proceeds of
£238.302.
275.IK
I82,(￿)
630.¢JXI
1189.8931
18.1031
11.2751
19.1201
116.7691
279.730
133.4821
13.4481
11.0971
132401
11621
16381
15.5801
13,5831
6) Grants Re¢eived
No grants were received in the year or in 2024.
7) Other Income
General
Fund
On¥lt
Totsl
ZQZ4-25
Total
2OZ>24
FUN
Furnl
Funds
4.589
2.610
Trf in- W Fold & He5knn
Rental Incorne- Nursery
5.220
349
5.220
349
1,328
Other
85Z7
Total
Followingthe Academisaiion of Leyland Intsnt and Junior schools in April 2024, Ihe Circuit became
ManagingTrustee for both these properties. A nursery schooloccupies two separate parts of the site, one
under the terms of a lease and the second undef a Tenancy atwill. Rental income totalling£5,220 was
received during the year12024- £2.6101 as 8 resutt of these agreements.
In 2024 funds transferred in from ine ts¥o closed churches IWithnelL Fold & Heskinl tot811ed £4,589.
20IP¥ge

Chorley & Leyiand Methodist Clrcuit
Trustee$ Report & Accounts torthe Year Ending 31" August 2025
Notes to the Financial Statements for the year end8d 316August 2025
8) Grants & Donations
A8reed Thi5 Year
Paid Thk
Year
8reed Prevlous Year
Carried
Forward
Tot•1
Pald Thi5
Year
From General Fund5
Unpald b/F
Thisyear
5t Johns School. Brinscall
Spendmre Lane Lightint
other
1.117
857
11.1171
11.1171
857
1.250
11.2501
123671
11,2501
12.3671
Totsl
Paid Thi
Year
Paid Th
Ye*
Carried
Forward
Pald Thls
Year
From Deslgnated Fu
Fowwartl
Unpald blf
3 Generate
Other
Total
{4(K)I
Pald Thi5
Year
Paid This
Year
Pald Thi5
Year
From Funds Wf
Forwartl
Unpth bll
Forward
Leyland Roof
Totsl
41.250
141,2501
1412501
141,2501
141.2501
41350
Vla Funds TransFef fr(K
Paid Th15
Year
blf
Reve￿ed
ThLs Year
Carrled
FoNard
Pald Thls
Year
Euxton Solèr Pane
16.9081
119,1841
16,9081
Euxton R(x)f
19,184
3,69)
29.782
119,1841
Whittle Boiler
Totsl
126m21
126m21
I￿erall Total
74ffi56
I70.￿￿}
4547
170.1091
During the year grants and donations totalling£70.10912024= É3.0671 were made. The grant for the
Leylancl Roof was ftjnded by converting an equivaleni amouni of the loan granted in November 2021
(which was held in General Funds) into 8 grant. The gr8nt for the Euston Roofwas funded by converting an
equivalent amount of the108n granted in September 2024 into a grant. This and the grant forthe Euxton
Solar Panels were funded by a trarbsfer of tunds from the GMTP Inierest Fund. All 3 8rants ¥Yere dpproveLI
at the 17 June 2025 Trustee meeting. See also Note
9) Stipends, Salaries and Asgociatod C08ts
a) Presbyters & Deacons
Fuiifime
PartTime
Genero1
2025
2024
Stipends
National Insurance
131.835
131.835
14.372
24.816
131.835
123.420
14.372
24.816
14,372
12.118
31,247
Pension5
24,816
Total Employment Costs
Telephone & Inten*t
Travellln
Totsl
171,023
2.308
3.439
176.rn
171P23
171A)23
166,785
3,049
3.067
172,901
2,308
3.439
176.rn
3.439
176,770
211Page

Chorley & Leytand Methodist Cir¢uit
Trustees Report & Accounts tor the Year Endlng 31" August 2025
a) Notes to the Financlal Statements for the year ended 31'August 2025
b) Lay Workers & Admin Staff
Full firnt
TITr
Gener•1
2025
2024
Sè1ary
44.286
44.286
41,759
National Insurdrte
Pen5ion5
4.232
2.652
4.232
2,652
4.232
2,652
3.039
Total Ernpl¢Jyment Coms
Telephone & Internet
Travellin
Totsl
5L169
216
51.169
216
51.169
216
264
951
951
951
52.336
47.971
c) Totals
Ftyll 71rne
P•rtllme
Genertl
Desl8roted
2025
2024
Stlpends. Sal•w & As$￿￿Oted
229.107
229.107
229.107
220.873
dl Pensions
All ordained Presbyters & Deacons 8re members of the Methodist Ministers, Pension Scheme IMMPSI,
which is a delined benefit scheme. The Supreme Court held in 2014that Methodist ministers Iwhich term
was deemed to include presbyters 8nd deacons) are not employees of the Church. For simplicity.
however. when dealingwith National Insur8nce and pension contributions. the terms'employer. and
'employee' are used as theywould be in an emplowng body.
On the other hand, lay empl¢)yees are conlractual employees and do have the optlon of joining an
ocoupational pension scheme.
Financial details otthe MMPS be found in Zhe note to the Consolidated Repon and Financial
Statements of The Methodisi Church
e) Cost of Superlntendent, Preswrs & Deacons
The Joint Superintendents of the Circuil. the other Presbyters and Deacons and the remaining memL)ers
of the CLT are considered as Key Management Peisonnel. One of the Joint Superintendents chairs CLT
and Circuit Meetings. The members of the Circuit Meeting aretheTrustees of Ihe Circuit. The stipends,
employer's NIC and employers pension contribLrtions and other expenses otthe Presbyters and Deacons
of the Circuit are paia Dyine CITcuIt.
The manses are provided bythe Clrcuit. and the Circuit maintains the properties. Council tax and water
charges are pai¢ tythe Circuit, but as HMRC does not regard this a benefit in knnd the values are not
disclosed here.
Each Presbyter and Deacon is entttled to a three-month sabbatical, every seven yeaTS. Expenses incurred
during this are met by the Connexion. wilh the Circuit continuingto paythe stipend. Duringthe year there
have been no sabbalicais. There are no addition8L costs incurred as a result of sabbaticoLs asthe
remaining Presbyters and Deacons cover the work without addilion81 payment.
The tot818mploymeni costsfor Presbyters 8nd Deacons can be found in Note 98 above.
221Page

Chorley & Leytand Methodist Circuit
Trustees Report & Accounts tor the Year Ending 31" August 2025
Notes to the Flnanclal Statements for the year ended 31*August 2025
101 Property Expenses
Duringthe yearthe Circuitwas Man88ingTrustee tor 3 manses12023-41. all of which were occupied bythe
Presbyters. The Circuit was also ManagingTrustee for 8 former manse. Arteywood Drive. which was
designated as investment propertywith effectfrom December 2023.
The cost of on-going maintenance and improvements to all propertie5 is cufT8ntlunded on an'as
incurred, basis from the Gelleral Fund. Ary majorlone-off repairs or maintenance are funded from the
reserve held in Designaied Fun(Js.
The CiTcuf(8Lso organises and fundsthe Quinquennial Reportsfor all Churches and Manses within the
circuit.
Priorto their sale the Circuit was also responsiblefor any property re18ted expenses in resped of 2 closed
church8s ai WrthnelL Fold ond Heskin.
Followingthe Academisation of Leyland Intsnt and Junlor schools in April 2024 the Circuit became
ManagingTrustee for both these properties. The ManagingTrustees are not responsible for any property or
other expenses incurred in respeci ofthese properties.
a) Expenditure on Mans88
General ￿j￿d
Monse
ndl
M•intenan
Water
Total
2024-Z5
Total
202>24
Mairt &
Imwo¥
Little C105e
Warton place
1175
1.672
442
750
307
2.748
1.592
4A72
225
Windsor DrNe
2,093
512
1.029
165
271
10,503
Total General Fund$
Designated Funds
Ltttle C105e
L172
17fiZ2
Windsor DrNe
Warton Place
Total [les￿￿¥ted Fund5
Total. Manse5
5.941
iA5Z
i.ln
17.622
10.503
There w8s rko significant or'one-off. expenditure on any of the properties duTingthe year or in 2024
231P8ge

Choriey & Leyiand Methodlst Circult
Trusteeg Report & Accounts fortho Year Ending31¥t August 2025
Notes tothe Financial Statements forthe year ended 31•August 2025
bl Expenditure on Other Property
Genertl Fund
De5i8nated FuNts
202>24
Descrlptlon
2024-Z5
Investment Properties
Church Quinquennial
Reports
Total
9.154
2.451
11.fj05
2a234
c) Total Expenditure on Property
Gener31 Fund
Z02>24
Designated Fund5
202>24
Trtal Fur
202>24
21)24-25
Manses
17.622
10.503
23.234
17.622
11.605
10.503
23.234
Other Prope
Total
11.605
29227
33.738
29227
33.738
11) Dlstri¢t Assessment Levy
General
FtsrKI
Clrcult
Total
21>2*25
Totsl
21>2>24
Funds
Fund
Funds
Dlstrict Expenses
Methodist Chufch Fund
7,730
76.8n
10.951
61.907
14,317
76.873
24.824
- CMTF
24.824
Total
IiYJA27
87.175
Due to the incorporption olthe Lancashire District into the Nonh West England Districtwith effect from
1° Sepiember 2024 a transitional approachto the determirkation of the District Assessment was pui in
place. The used the previous year's assessment as adjusted for inflation. The Circuit ModelTrust levy is
alculated on 8 sliding scale percentage of the Circuiis CMTF account balance as at 31 August in the
previous accountingye8r.
12) Office &AdministratSon Expenses
Gtn¢ral
Fund
Trtal
202>
24
Funts
2024-
Trust
Fund
nds
Payroll Adrnin charge
Comptrter Levy- Ministers
TMCP Investment Management
Fees
942
776
1.455
1,455
572
877
Prlnter Cartridge5
ClrcuTt Webs
572
587
391
391
249
OtherAdmln Costs
124
Total
IA55
3,(fJ2
241Page

Choriey & Leyiand Methodist Circuit
Trustees Report & Accounts forthe Year Ending 31" August 2025
Notes to the Financial Statementsforthe yearended 311August 2025
131 Other Outgoings
GenEral
Fynd
Total
2024-
T¢)tal
Model
Trust
Fund
Ertd￿￿ert
24
Mi55ion. Preachtn8 & Wor51Mp
Supernumery Preacher
Expenses
Me55y Church- Buckshaw
Resources
2.993
273
2.993
273
2,791
319
825
334
381
L540
1.557
Other Expenditure
Tr3ining CouT5es & Events
Apprentlceship Levy
stsff RetreatlCLT Away Day
Purchase of Rickshaws
855
1.810
1810
1.560
Insurance Premiums
854
339
Venue Hire
2,IC
2.1
1.370
5.411
Profe55ional Fees
Other
478
111
9.895
10.373
1.593
Total
10276
21An
15.794
Venue Hire- In 2024 itwas agreed thatlhe Circuitwould pay a f8ir room hife fee when church premises
were used for circuit events and meetings.
Other IRe8trictedl-this paymentwas made to knmitless Adventure C.l.C. an entity set up to continue the
work ofthe 8ueksh8w Rickshaw Project which was prewously undertaken bythe Community Pioneer who
was employed by the Circuit. The payment was equ8Lto the balance held in the Buckshaw Rickshaw
Restricted Fund.
14) Investment Management
Duringthe yearthe Circuit paidTMCP. Ihe cusiodians of the Circuits investments, m8nogement charges
based on 0.2% of the value of ihefunds as atthe beginningof the financial year. In 2025 this totalle
21.45512024.. £8771 These costs are included in ofiice & Administration Expenses in note 12 above.
Realised and Unreallsed g8inslllossesl in invesie(J fun(ts are listed below.
rcuii
General
Fund
Totsl
20Z4-
Total
202>
Funds
Trust
nd
EndLy*ment
funds
CF8 Corporate 8ond
CFB Managed Mixed Fund
CFB Managed Flxed Interest
Fund
16.7511
2.217
57
57
1165
11651
7.115
Total
2581
15) Gainllloss) on Investment Propertles & Manses
2024-25= £976,12024.' £405.8161. In 2024 in accordance with CPD the carrying values of the former
churches Withnell Fold and Hesknn were broughi into the Circuit's books. Based on estimated net sales
proceeds this totalled £405,816. The eventual net sales proceeds were £404.840. resulting in a loss on
disposal of £976
251Page

Chorley & Leyiand Methodist Cir¢ult
Trustees Report & Accounts forthe Year Ending 31" August 2025
Notes to tho Flnancial Statementsfortheyearended 31'August 2025
16) Reclassitication of Funds
2024-25 £1404.8401.12024, £1187,02211. This arises due to net sale proceed5 (see note 51 of properties
sold in the year being Credited to the CMTF, where8S the c8rryingv8iue is heid in General Funds. The
impact on over811 reserves is nil.
171 Manses & Other Property
Buildings comprise 412023.651 comprising 3 manses located in Chorley. Leyiand & Brinscall togelher a
former manse now designated as an investment property in Chorley.
al Cost or Valuatlon
Buldlng5
Tot•1
Flttlng5 and
Equipment
hder
Constructlon
Balance brouBhtforward
Additlons In the year
Revaluations
405￿16
1.127.686
1,729.622
less Disposab In the year
TransfeT5 betweEn Categorie5
Total
1405.8161
379.496
1379.4961
748,
1379,4961
74&190
379A96
b) Accumulatsd Doproclatlon and Imp81rment Pml$lons
Balance brought forward
Depreciation charge forthe year
Impairment provisions
Revaluations
Oisposa1s
Transfer5
Total
c) Net Book Volu8
Brought Forward
rry Forw•rd
4058
I.127￿6
i.n9,622
379rt90
74•.190
748,199
d) Schedule ot Properties
Property
Arley Wood Drive (Mansel
uttle Close Imansel
Warton Place (Mansel
Windsor DrNe (Manse)
Total
379.496
295.C
295,000
223,162
223.162
230.028
230,028
379A96
748.190
748.190
261Page

Chorley & Leyiand Methodist Clrcuit
Trustses Report & Accounts for the Year Ending 31"August 2025
Notes to the Financlal Statements for the year ended 31•August 2025
18) Investment Assets, in¢ludingTTusteestor Methodlst Church Purposes
The funds that support the CiTCUlt ModelTiust Fund las Li￿ed below) are held byTMCP in Trustees
Interest. Managed Equity OT Corpor8ie Bond Funds on which interest or dividends are credited to the
a¢couniS either monthly or quarterly. These are regarded 85 mediumto longierm invesiments.
TMCP is the legal owner and custodian trustee of all Methodist modeltrust properry. includlng legacies,
endowments and accumulated funds. Trust property is held for and on behalf of local managing trustees
who are responsible forthe day-io-day rnanagemeni of tTUSt property. TMCP ensure. through providing
guidance and acting undertheir direction. Ihaithe man8girbgirustees comply with charity law and
Methodist law and policy as determined bythe Meihodist Conference.
Invegment Fund Dets75
TNst Fund- Detsils
14ame
Number
Nufflb
of Units
Totsl
2024
prI￿- És
Trust
9540
CFB Mana8ed Myxed Fund
CFB Managed Fixed Int. ￿nd
CF8 Cor
rate Bond
Tot￿ In¥esMents
2CI(N)
5.698
4.126
5A27
30.923
7.105
30.923
7,105
30,866
7.270
2C122
1.722
2C128
38.028
38,028
38.136
Trustets Interest Fund
2CIIO
752.5U
753￿11
460,746
Totsl
790.539
498W2
191 Debtors & Prepayments
All items shown as Debtors as at 31 August 2024were received duringthe current financialyear. All sums
paid in advance as at 31 August 2024 have been released in 2024-25. It is expected that 811 sums shown
ijebtors & prepayments in advance at 31 August 2025 will be released in 2025-26
General
Fund
c11￿1t
Restrfcted
Total
2025
2024
Furmts
Trysi
Fund
EndNTmÈnt
TTade Debtors
Assessments
Other
Total Debt¢Ys
Pre
ayments
Stipends. Pension & Nl
Insurance Premlums
,C81
1.539
447
15,091
1,539
447
14.152
1,487
385
Council Tax & Water Charges
Fees ￿lating to disposal of prO￿rtIES
Funding for 3 Generate
Other
2.018
2.018
7.194
57
57
55
Totol Pre
Ments
19.151
19.152
23.673
Totsl Debtors & Prepaymw
222
222
24313
271Page

Choriey & Leyiand Methodist Circuit
Trustees Report & Accounts tow the Year Ending 31" August 2025
Notes to the Financial Statements forthe year ended 31LIAugust 2025
20) Loans to Chuichas
Loans to churches within the Circuit may be granted bythe trusteesfor a variety of purposes. All loans are
interest free. The agreed repayrneni period Irf set) is shown in the table below. Grants of £41.250, 8nd
£19,842 fof the Leyland Roof project and the Euxton Roof project respectively were approved in June 2025
(see Note 111, and these have now been offset against the loans are included in the 8mounts repaid thi8
year in the iable below.
thurch
Bal•nce
blf
Granted
Th1$ Year
Rep31d
Thls Year
8alan¢e
Granted
Leyland Methoditt Church- Roof
Leyland Methodist Church- 8oiler
Euxton Methodist Church- Roof
25-Nov-21
91.
15.lJXI
10 Years
84.870
141.2501
43,620
31-Dec-23
10 Years
IS,ThM)
15,000
11.199
10 Years
152.8011
194.0511
Tthl
09￿19
211 Central Finance Board {CFB) and Bank Balances
Monetary balances held 81 the Central Fin8nce Board of the Methodist Church. The Co-op Bank and at
the Roy8188nk of Scolland plc 8re all available on dem8n(J without10ss of interesi.
r¢ult
Desigrwted
MI￿¢1
Funds
TFUSI
Fund
Genwal
Fund
Total
2024
Funds
Central Finance Board
11.T39
85.597
4.9)3
23.610
102.117
12,059
99.602
Co-op Bank
al Bank of Scotland
11.766
4,753
Total
97338
221 Creditors. Ac¢ruals and Income In Advance
All iiems accrued or received in advance as at 31 Augusi 2024 except for the amount relating to the
District Assessment were paid or released in 2024-25. and it is expected that the same will occur with aLL
items as at 31 August 2025.
9.656
IZ5.729
Ill￿2
General
Fund
Totsl
2023
Funds
Trnsl
Fund
Funds
Incorne in Advance
Asse55ments received In advance
Wood Dr￿@
42.334
42,334
76,953
Rent- Arle
1,398
Total Income in Advance
43974
78.351
Credhors & Accma15
Minister & Staff expenses
Distrlct Assessment
Manse RepaTrrs/Council Tax etc
etc.
203
203
9.843
9￿43
9,843
1,177
Other
2.158
2.158
92
T4)tal Creditors & ￿rry¥l$
Total Credit￿$ (due in under I
vearl
15248
15248
11.558
59Jn9
281Page

Chorley & Leyiand Methodist Clrcuit
Trustees Report & Accounts forthe Year Endlng 31¥t August 2025
Notes to the Financial Statements for the year ended 31*August 2025
23) Unrestrlctsd Funds
a) General Fund
31-Aug-25
Balance
1.315.480
1.640.250
The purpose otthis fund is for use atthe ¢Yiscretion of thetrustses in furtherdnce of the general objectives
of the Circuit, and which have not been designated for other purposes. As at 31 August 2025. 86%12024
72%) of this fund is held as freehold and long leasehold properties, being rnanses for ministers and
investmeni properties. DetaiLs otgTants and donations made from the General Fund during the year can
be tound in Note 8.
The Trustee8 are aw8re that gr8nt applications must demonstrate public benefit and this is irue for this
fL*nd.
31.Auz-24
b) Circult ModelTrust Fund
31-Au*25
790,539
31.￿￿￿4
498.882
Balance
The purpose of Ihisfund is for use atthe discretion of the tTUStees in lurtherance of the genaial objectives
of the Circuit. Its main source of income is from the sale of church buildings in the Circuit.
Although this is technically an Unrestricted Fund under the control oftheTrustse$, Methodist Standing
Orders 930, 931 and 917121 do contain some restriciions on the use of the lund.
c) Designated Fund8
JI-￿*.?4
Balan
18,735
19.468
These funds are to setve specrfic purposes but are not restricted byany documeni or deed to that
purpose alone. Details of the specitic fvnds ale as follows:
Manse Major Rep•lrllmpro¥ement Fund-this is a historical fund, established over time by tr8nsferring
funds from the Gener81 Fund. Thefund balance as at 31 August 2025 stands at £13.30212024: £13,302).
Presbyters & Daacons Remov8l Fund- used to meet the removal costs of new presbyters & deacons
joiningthe circuit and was established overtime by designating funds previously held in the General
Fund. The fund b8Lance 8s at 31 August 2025 stands at £￿6{2024. £9)61.
Trolning & Dev•lopment Fund-this fund w8s estsblished during 20-21 to provide support for individuals
who are lookin8 io further develop their own faith tife wilh specTfic training- The balance as at 31" August
2025 stands at £4,48612024'. £4,820)
Other Do$lgnated Fund-this is used io fund'one-off Items that wouldny be cLasse¢J 8$ normal
operating expenditure or be covered by one of the other designated funds. This fvnd the balance as at 31°
Augusi 2025 wes £4012024: £440)
291P8ge

Chorley & Leyiand Methodist Cir¢uit
Trustees Report & Accountgft•r the Year Ending 31" August 2025
Notes to the Financial Statements for the year ended 311August 2025
24} Restricted and Endowment Funds
31-
-25
314u#-24
Balance
9,656
19.720
The r8stricted and endowment funds existto supportthe causes below. The fun(Is held 8$ Investments
wtthin the B81ance sheet are managed byTMCP. In the SOFAihe investment income and charges for
these funds are recorde(J io the Televant fund and then a fund Iransfer is recorded to reftectthe tsct that
the net income from these funds (after charges} is credited 10 the CMTF. which is an Unrestricted Fund.
Thefunds held on deposil Wlth th8 Central Finance Board l°CFB"l are managed by the CFB and Ihe
interest is crediie¢J to the relewdnt account. Each fund is listed beliMI and is c8tegorised according to the
following key..
EE_ Expendable Endowment- Caprtal availablewtth restrictions
PE- Permanent Endowment- Capit81 unavailable
RL- Locally Restricted- Capit8l8nd interest available
Digltal Enabler IRLI- Grants and donations received in 202(P21 for equipment and resource5 to enable digital
ministry. The balance on this fund as at 31" Augvst 2025 wa5 £3,340.12024'. £3,721)
uckshaw Rlckshaw Prolect {RL)-the broughi forward balance in this fund ot£9,895 was transferred to
Limitless Adveniure C.l.C. an entity set up to continue the work of the Buckshaw Rickshaw Projeci which
was previously undertaken bythe Communwty Pioneerwho was employed by the Circuit.
Local Preachers IRLI- to be used to support those following their calling to be local pread￿rs. The balan￿ on
this fund at 31" August 2025 stood at £3,189.12024= £3.0551
Stjohns School IRLI- available to fund any emergèrtcy repairsatthe joint Church of En8landlMethodlst primary
school in Brinscall. The balance as at 31X August 2025 stood at £l,PJ912024= £1.7201.
251 Summary of Fund Movements
Cwryr
TNnslers
Balarte at
31N
2025
Atdasslfic
fjeneral
Clrcu11 Moael Trust
1.640,250
498.882
333.
1419.3321
133,1871
185.5251
IIA.137
1106,1371
1404,8401
19761
11081
1,255.046
790.539
431.089
397.￿?
TfAal Unresblcted & Uthinated
14525ts1
3ll378
ILOB41
lfy15,586
Manse Major Repair/lmpro%eme
Presbfters & Deacons Rem0¥71
oneer Ministry
Training & Development Fund
Other Designated
Totsl Deslgn4ted
Dlgital Enabler
Buckshaw Rltkshaw Proled
Local Preachers
13.302
J3.302
4￿20
13341
Iw))
In41
13341
4A86
18,735
3.721
13811
19,8951
13811
19mSI
135
3,340
3,055
135
3.189
1,799
1,328
9￿56
Stjohns School
1,720
78
78
Funds Raised fof Community Wo
T¢Mal Re51riued
I32B
.720
213
1102761
14635291
Totsl gF PJI FWK
1743ZO
1404A401
1073,976
30IPage

Chorley & Leyiand Methodist Circuit
Trustees Report & Accourrts foT the Year Ending 31" August 2025
Notes to the Flnanclal Ststements for the year ended 31¥August 2025
26) Analysls of Net Assets Between Funds
Fund balances as * 31 August 2025 are represer7ted by:
rcuit
Model
Tfltst
Fund
Total
2024-25
202>24
d fvNIs
End¢Nimen
t Fund5
1.127,68
Tangible Fixed Assets
Fixed Asset Investrnents
748,1
379,496
748,1
379.496
38.028
1.027.715
159.0191
405.816
Investments
34028
752.511
38.136
CurrentAssets
246,813
IYJ,0191
18.735
9,656
696,591
Current Uabilities
189,9091
Creditors Due After OrE Year
2,178.3Z
Tot￿ Fund Value
A80
n5
2.134AIO
271 Related Parties
Receipts from and payments io related parties duringthe yearV￿re as follows- Circuit Assessmenis
totalling £299.44212024- £29).8691 were received from Ihe Churches within the Circuit Isee Note 4 for
further details), and payments of £84,603,12024: £72,858) were made to the North West District in
respect otthe Districi Assessment. In addition. the payments scheduled below were made to Trustees of
the Circuit forsupernumery Preaching Expenses.
It is not generally Circuit policyto reimburse Circuit Meeting members for expenditure properly incurred In
carrying outtheir duties. However as OLrtlined above the Presbyters and Deacons. are paid bythe Clrcuit
for their work within the Circuit. In addition. payments Ifees andlor travel expenses) are made to
Supernumerary Ministers for preaching dutiesthey undertake within the churches of the Circuit. These
costs are reported as'Oth8r Outgoings. and detsils of these payments to Supernumery Ministers who are
Trustees are outlined below.
Trustee
202*25
A Mashit*r
Rev R Stubblngs
Dcn S Nkholls
750
170
697
Total
1655
Noie- Dcn S Nicholis resigned as a Tnjstee on 21° May 2025. therefore the amount disclosed above
relates io payments made in ihe year up to and IncLudingthis dale.
311Page

Chorley & Leyland Methodist Circult
Trustees Report & Accounts forthe Year Ending 31" August 2025
Notes to the Financial Statements for the year ended 31°August 2025
28) Agency Collectlons & Payments
The receipts and payments belowwer& collected on behalf ofthe various Methodist Church funds as
listed below. Paymentswere made in September 2025.
Receipts
Balance
due
(from) I
to Circult
-31Aug
25
Mission in Britain Fuftd
Propery Fund
World Mlssion Fund
Presbyrers and Deacons Fund
Tralnin8 Fund
JMA
1,220
2rrf)
1.220
2(M)
1,140
1,140
1.223
ILKJ
1.223
Euxton Roof A
eal
Yot•l
Iify)I
29) Volunteer Contrfljutlons
Every entity Iconnexion, District. Circuil. Church) wthin the Methodist Church in GB is heavily rellant on
volunteers who ¢ontribLrte their skiLis, time and money in the furtherance ofthe work of the Church. The
Presbyters and Deacons are supported by local pr8achers and supernumer8ry ministers to ensure that
worship can be held at all the churches every Sunday. In addition. mary people contribute by serving on
committeesland or working in teams that de8lwith plannin& mission, manses. tinance. and
safeguarding.
30) Capltal Commltment and Contingent Liabllities
There were no c8pf(al commitmerrts orcontingent liabilities atthe year-end12024 nill-
31) Leatye commitm•rrt•
On 26th July 2019 the Circuit acquired a prope￿ in Little Close. Leyiand as a r8pLacement m8nse. This
property is subject to 8 999y8ar lease wtth effect from 1st january 2000. The annual ground rent payable
is £85. The Circuit has no other long-term lease obligatioris. There are short term obligations for
telephoneslbroadband * the Circuit Manses. The total annu81 cost of these is not considered material.
32) Independent Examiner
The independent exominer provided no additional services duringthe year.
331 Post Balance Sheet Everbtr
On the 4" November 2025 the Circuit purch8sed 8 new manse in Leyland wilh a total acquisition cost of
£365,096. The existing manse in knttle Close, Leyland is now onthe market forsale which is expected to
occur in early 2028.
321Page