YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH (reglstered as a charlty - registratlon number 1136133) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 HPH Chartered Accountants 54 Bootham Yo Y030 7XZ
YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Contsnts Page Trustees, Annual R8POrt Auditorfs Report 10-13 Statement of Financial Activtlies 14 Balance Sheet 15 Cash Flow Statement 16 Notes to the Financial Statements 17-26
YORKSHIRE NORTH AND EAST DISTRICT OF THE MEfHODIST CHURCH TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees of the Yorkshire North and East District of the Methc*Jist Church submit their annual report and the financial 5tstements for the year ended 31 August 2025. The financial statements have been tryared in accordance with the accounting policies set out in the notes to the financial stalements and comply with the charity'5 goveming document, the Chartties Act 2011 and the relevant version of the Statement of ReLx)mrnend8d Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and UK Generally Acceptad Pra¢kn'¢e. The financial statements hav8 be8n prepared to give a 'true and fairf view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the èxtent required to provid8 a 'tru8 and fair view,. This departure has invofved following th8 r618vant version of the Statement of Recommended Practice applicable lo charities preparing their a¢¢ounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. REFERERENCE AND ADMINISTRATIVE INFORMATION Name: Yorkshire North and East District of the Methodist Church Charlty Number: Addres8 of Offlc•: The District Office. 28 The Green. Acomb, York, Y026 5LR 01904 783 013 www.yorkshirenemethodist.org Tru8teo$ who sèrved durlng the year and up to the dato of thls report w•ro 88 follows: Revd. Leslie Newton {Chair) Mal¢olm Lu¢as (Traasurer) Naomi Prince (Young person's representative and Administrative Officer) Bridget Bennet (Safeguarding representative) R8vd. Bèn Cl¢)W8s (Deputy Chairl Julia Branson (Lay stationing representative) Andrew Brown (Property Secretary) (resigned 23 January 2025) Revd. Ann Fox (Methodist Council repr8sentativel (reSned 19 September 2024) Revd. Neville Simpson (Grants OffThr) (appointed 1 September 2024,. resigned 31 August 20251 S8ndra Hayward (Synod Secretary) Andrew Barraclough (Property Secretary) (appointed 23 January 2025) Revd. Ann Fox (Ordained Synod r8presentative) (appointed 10 May 2025) Revd. Sarah Caddell (Grants Officer) (appointed 1 November 2025) Nick Dawson {Treasurer Designate) (appointed 22 January 2026) 1136133
YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 REFERERENCE AND ADMINISTRATIVE INFORMATION- CONTINUED Names and address8s of advls8rs: Bank: CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West M811ing Kent ME194JQ Investment managers and custodian trustees.. Tfustees for Methodist Church Purposes Central Buildings Oldham Street Manchester M1 1JQ Auditor-. HPH Chartered Accountant5 54 Bootham York Y030 7XZ
YORKSHIRE NORTH AND EAST DISTRICT OF THE MEfHODIST CHURCH TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Legal and adminlstratlve Infomiatlon The governing body of tha District is the Methodist Church and the goveming body of the Methodist Church is the Conference. The District's goveming documents are the Deed of Union 1932 and The Methodist Church Act 1976 which give Ihe authority under which the Methodist Church acts. The nStItUtIOnal practic8 and discipline of the Methodist Church governs the acts'vities of the District. The Dlstrlct Is a Register8d Charity number 1136133. Trusteos The Trustees who have served during the year are set out on page one. The members of the DistriGt Leadership Team are appointed annually as Twstees by the Representative Synod. The prlnclpal address of the Distrlct's Auditors and Bankers are listed on page two. The Trustees under the direction of the Distrid Treasurer are responsible for th8 detailed examination of the finenciel statem8nts and for presenting them to Synod. Guidance and support for trust8es lo 8nabl8 thom to undertake their duti8s, is provided via the W8bsite of th8 M8thodist Church in Greal Bfitain. Decisions wthin the Methodist Church are reached in accordan with Ihe rules and regulations sel out in the docum8nt 8nlitled 'Constitutional PractiGe and DisGiplin8 of lh8 Methodist Church. and under th8 direction of the Methixlist Conference. It is in accordanc8 Wtth these regulations that decisions are reached by the Synod, District Trustees, and other related committees Wtthin the District. D818gat8d authority is administered in the same way. In their decision-making, twstees k86p in mind ecumenical relationships and also opportunities for collaboration at regional lev81. s88king to establish a common pattern of working, wh8nev8r possible. Pay and r•muneratlon for key management personnel The Chair of the District chairs the Distn'ct Leadership Team {DLT). Th8 stipend, employer's NIC ar)d employer's penSn ¢ontributions of the Chair of District are paid by the Methodist Conn8xion. The levels of payment are agreed annually by the Methodist Conference. District employees are paid at an agreed level in line th Methodist guidance for the levels of expertise and experience. Th8 M8thodist Church has a policy of paying at or above the r881 living wage. The District Administrator and PA to the Chair is paid for this role. No other key management personnel are paid for their sepiices except for the reimbursement of out of pocket expenses.
YORKSHIRE NORTH AND EAST DISTRICT OF THE MEfHODIST CHURCH TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT- COKnNUED Risk Assessmont The Trusteès have examined the major strategic business and operational risks whi¢h the charity faces and confirm that systems have been established lo enable regular reports to be produced so that the necessary steps can be taken to monitor these risks. These are reviewed by lh8 District L8ad8rship Team. With regards to issues of Safeguarding, the District employs a Safeguarding Advocate who has professional expertise in this matter and there is a well-resourced Dislricl Safeguarding Group. Wrth effect from 1 September 2025. the work of District Safeguarding Offic8rs has b88n transferred to new connexionally employed Regional Officers for Safeguarding. A considerable amount of time and effort is placed in the training and resourcing of personnel both within th8 District and in support of circuits and local ¢hur¢hes. Inabillty to obtain assessments from Circuits. Although this Distdct would not be liable for any shortfall in the assessment paid by any Circuil within the Distrt¢tto the Methodist Church Fund (the Connexionl. the Dislrtcl may. nonèlhele55, feel the need to make up any shortfall. Thls rfsk has Increased considerably slnc8 the impact of lh8 Covid-19 pandemic. Local churches and drcults ar8 n88ding lo draw on their $88S as income from congregational giving and letting income has generally reduced. However. overall, churches and circuits continue lo demonstrate considerdbk resilience in the face of these hard tim8s. Thè Dlstricl will continue to closely monitor the position in all the Circuits. Inabilrty to attract trustees wrth adequate skills. The District is heavily d8pend8nt on the skills of volunteers, especially those who are trustees. At present. this risk is deemed low. FINANCIAL REVIEW The District Accounts indLKles' (al Th8 General Account which is the main operatirKJ account through which the expenditure and revenue for both operational and straleglc purposes are handled. During the year the Dlslrict received total income of £3,135.349 (2024: £1.466,491 } and dispersed £2.330,361 12024.. £1.471.1771. The overall surplus for the year was £804.98812024.' deficit of £4,686), which was in Ilne Wrth expectations. The risks of operating the finances of Ihe District are judged to be minim81. Al Circuit payments which contribute to the operating account wèrè made on b'me in line with the payment Sevels which were agreed by the Circuit meetings, DPC and District synod. Any Circuits which have difficulty in meeting their District obligations are encouraged to contact the District. The trustees of the District have every reason to believe that the District is a golng concem, principalty bo¢ause Circutts ¢ontinue to meet their assessments and the District has adequate reserves to cover a temporary shortfall in anticipated income.
YORKSHIRE NORTH AND EAST DISTRICT OF THE mHoDIST CHURCH TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 FINANCIAL REVIEW- CONTINUED The District holds four freehold properties bng the Chaiws Manse in York, Hull International House, a property purchased several years ago with proceads from the disposal of York Intemats'onal House and a manse, previously owned by the 're and Calder Melhodist Circuit, which is occupied by Rèvd Ruth Gilson-webb who has responsibilty for church development in the Distr. (b) During the yèar, the trustees came to the hard decision that it was not economically feasible lo continue to OP8rat8 Hull Intemational House and Ih8refore agr88d to wind down its operation and dispose of the premises. The House is now closed and the trustaes hope that a sale will complete in the near future. The District has the following principal sources of funds.. Assessments on Circuits within the Distnct L8vi8s on the Circuit Model Trust Funds of Circuits withln the District Connexional Priority Fund distnbution Interest on investments These sums are used to administer the District and to provide grants to Circuits. Churches and individuals in the District so that they may embark on or continue with projects that fulfil th8 mission of the District. In addition. further grants have been obtsined in the year to enable financial assi5tanc8 to be provided to a number of churches in the Districl to assist with the installation of solar, battery end EV solutions. The Dlstrld Advance Fund which deals with the allocation of funding received from the Connexion for the provision of grants for the development of mission and ministry projects and property schemes gen8rated by hxal Circults and other organisats'ons. (c) Ro$•rves It is the poll¢y of the charity to hold reserves to provide working capital for its continued operation. At the yearryend total reseNes were £2,991.880 (2024.. £2,186.892), of which £931,872 {2024.. £929.105) were unrestricted funds and £2.060,008 (2024.. £1.257,787) w8r8 restricted funds. The level of free unrestricted reserves (i.e. total unrestricted funds excluding the value of tangib18 fixed assets) is d8temiined at around 6 months of expenditure needs for continued operation. It is considered inappropriate that Ihe District maintains reserves in 8xcess of this when the funds can be used for the work of the organisation. At 31 August 2025 the18vel of free unf8Stricted reserves amounted to £110,382 which was short of target, representing around 3 months of expenditure. Funds held on behalf of oth•rs The Chair's B8nevolent Fund is used al the discretion of the District Chair to assist ministers and others in difficulty- Funds held on behalf of others - Agency Transactlons Funds are held on behalf of the Joint Public Issues Team (JPIT) for Yorkshire. Racing Chaplaincy, Envoy and Ihe Kairos Circuit.
YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 PUBLIC BENEFIT STATEMENT The Trustees wish to confirm that they have Complied with the duty in section 17 of the 2011 Charities Act to have due regard lo guidance published by the Charity Commission in respect of public benefit in exercising their powers and duties. They have done so via a detailed system of checks and balances invofving regular feedback to Synod and through ensuring Ihat actions taken. and decisions made are always in accordance with th8 Constitutional Practi and Discipline of the Methodist Church. OBJECTIVES AND AIMS Nature and Purposes The primary purpose for which the Yorkshire North and Easl District is constituted is to advance the mission of the Church in th8 r8gion, by providing opportunities for Circuits to work together and support each other, by offering them resources of finance. personnel and expertise whl¢h may not be available locally, and by enabling them lo engage with Ihe wider society of thè region as a whol8. The District serves the Local Churches and Circuits and th8 Conference in the support, d8ployment and oversight of th8 various ministries of th8 ChLsrch, and in programmes of training. The Distdct has responsibilty for the evaluation of applications by Local Churches and Circuits for approval of, or consenl lo, their proposals. when required, or for assistanc8 from district or connexional bodies or funds. Wherevèr possible the work of the District is carried out ecumenically. The District is thus an expression, over a wider geographical area than th8 Circuit, of the conn8xional nature of the Church. ObJe¢tlvè$ During the year the District continued to develop work around its priorities. The work of Saf8guarding remains a priority With ongoing trainlng of all who are involved in work with young people and vulnerable adults. Th8 District is committed to recognising the place of Safeguarding at the hèart of mission at every level. The Connexion has agreed a new way of arranging its safeguarding provision, wrth the work of District Safeguarding Officers being transf8rr8d to new connexionally employed Regional Officers for Safeguarding as from 1 September 2025. The implèmentation of the Propety Consents pro¢Èss is working well. The awarding of Grants through the District Advance Fund continues to work well. Yèarly Objectlves To sUprt the activities of all the Circuits in the Disln'ct. with the aim of encouraging the growth of flourishing missional communiti8S. To fo¢us on both supportsng existing thurches to dev81op and grow and to anable °new places for new people" to be explored and initiated. To utilise the funds made available to the District from the Connexion in order to further the mission of the circuits and local churches. To continue to develop appropriate models of leadership. govemance and management within the District.
YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 OBJECTIVES AND AIMS - CONTINUED To further encourage the implementation of the Connexion's practice of Pastoral Supervision. To maximi8e Ihe benefits of th8 strong relationship between the Leaming Netsvork and the District. Long Tenn Objoctlves To develop th8 effective working of Connexion and District. To increase the involvement of lay ministry in th8 life of the Church. To dev61op new expressions of church community, through engagement wtth the connexional aim of developing 'New Places for New People., To continue work towards achieving the District's aim of being Net Zero by al least 2040. To facilitat8 the development and support of ordained ministry by presenting more opportunities for personal development alongside Pastoral Supervlsion. To further develop th8 opportunits'es for stronger ecumenical work both at local and regional level. To further develop leadership, govemance and management within the District. To ensure Ihe best use of financial resources as their location within the Distrl bodies changes. To give continuing careful consideration to succession planning. Stratogle8 for a¢hlevlng the obJoctlve$ The Distrid Leadership Team meets regularly through the year and oversees all aspèds of the District's life, creating opportunities for new ideas to be discuss8d and debated. Interaction, particularly beeen the Chair with Connexional bodies 8nsures that there is Considerable contact with national policies and decision making and that those bodies also hear of local views and concerns. Communication from Syn¢)d and Conf8r8nce is widely Gir¢ulaled, and Ihe Leadership Team is seeking to further improve the effectiveness of communication within Ihe Dlstrict. We belleve w8 have strong financi81 controls in tM)sition. Grant maklng pollcy Th8 DLT oversees the awarding of grants for the devekJpm8nt of Mission and Mlnistry Projects and for Property Schemes generated by the local churches, circuits and other organisations. A sub-committee is empowered to award seed funding grants up to a maximum of £1,000 each lo encourage churches and circuits to try'new things to reach new people" It is th8 policy and approach of the District to r8V18w grant requests on a case by case basis taking into consideration the funds available for disbursement. the particular mission and funding needs of each applicant and the overall spread of mission needs across the Oistrid. Exlont of the uso of volunteers in achieving alms Volunteers are involved in all aspecls of the work of the District from personnel and administration to representational roles as well as providing the income with which Ihe Charity operates. The level of dependence on voluntary workers wthin the Dislri¢t is extremely high. as it is in any Church organisation.
YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 ACHIEVEMENTS AND PERFORMANCE Circuits are looking at plans to enable the best use of resources to further their mission. The year's available funds to various projects have been allocated by the District Lèadership Team. Safeguarding initiatives and training are well advanced in planning and implementation. The District continues to move forward with its commitment to becoming a Net Zero Carbon District by at le8St 2040 and much work has been done and a lot achieved, although rt is recognised that there remains a lot more to do. Given the ongoing challenges as churches feel the long-t8nn impact of th8 pandemic, the Trustees are content with this year's achievements in relation to their objectives. Almosl all applications for grants have received funding and safeguarding is now running to plan In the District. Th8r8 continues to be some closures of churches around the District, but overall there is viability and strength in many parts of th8 District. Ecumenical working is still below our hopes and ambitions, but the Trustees remaln hopeful of making further progress in this area. The 'Kairos Circuit. corrtinues seeking to offer people an opportunity to discover and grow in faith in new ways. Much work has been done in envisaging how govemance and trusteeship responsibilities can be managed in new ways so as to lrft burdens from church members. The 'Bridge Circurt" is meeting this challenge and repr8S8nls the m8rging of five Cir¢uits operating with a Modified Constitution. Several other Circuits, whilst retaining their own ind8pendence, are utilisin9 the expertise offered by the Bridge Circuit. CHALLENGES FOR THE FUTURE As noted above impact of the Covid pandemic continues to be swjntficant as we look to Ihe future. Reserves continue to be widely used in supporting churches. On the other hand, ther8 have be8n great slrld6s made in developing online ministy and mission. The Dlstrict continues to encourage furth8r work in this area. not least through the emOyMent of a Digital Communications Pion88r. Overall, despite some churches experiencing growth. th8re is a ntinuIng dedine in numb8rs attending and belonging to the church. and that concern is deepened wilh the recognition of an ageing demographic. The District continues to offer as much help as possible to support circuits and is keen to explore the imaginatNe work und8rnay through the New Plac8s for N8w People connexional initiative. It is also committed to ensure that gov8mance struclures are able to encourage and support new work. rather than hinder it. The District is sustaining its priorty of responding to the Climate Emergency. Considerable work continues to b8 undertaken in helping Ghurches respond to the District's Gornmitmenl to become a Net Zero Carbon District by at least 2040. All Ihat said. it is with Confiden that we approach these challenges and a trust that with prayer we will fulfil the purposes which God has in mind for us. We believe that the District IS as well- equipped as possible to both encompass change and resp)nd to new ideas.
YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 STATEMENT OF TRUSTEES, RESPONSIBILrriES Law applicable to th8rities in England and Wales requires the Trustees to prepare financial statements for each financial year whith give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and far view, our responsibility as Trustees requires us to follow best practice and: al select suitable accounting policies and apply them nsISten, bl make judgements and estimates that are reasonable and prudent: I state whether appliGable accounting standards have been followed. subject to any departures disclosed and explained in the financial statements., and dl prapar8 th8 financial stalem8nts on thé going concem basis unl8SS it 1$ inappropriate to presume that the charity will continue in operats'on. The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity at any time and which enable them as Trustees to ensure that the financial statements comply wilh the Charities Act 2011. The Trustees are also responsible for s8feguarding the assets of th8 charity and for their proper application. and hence for tan9 reasonable steps for lh8 pr8V8ntion and detection of fraud and other irregulariti8S. Insofar as 8ach of th8 Trusteès is aware at the time of the District Leadership Team meeting when approval is given, there is no r81evant infomialion needed by Ihe Charity's auditor of which the auditor is unaware. Each Trustee has tak8n all steps that ha or sh8 should hav8 tsken as a m8mber of the Boar¢1 of Trustees to become acquainted with any relevant audit information and to establish that the audittx is aware. Approved by the District Leadership Team on behaff of the Trustees on 29 June 2026 and signed on their behalf by.. Malcolm Lucas Trustèe
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH Opinion We have audited the financial statements of Yorkshire North and East District of The Methodist Church for the year ended 31 August 2025 which comprise Ststement of Financial Activilies. Balance Sheet, Statement of Cash Flows, and notes to the finanaal statements. including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Slandards. including Financial Reporting Standard 102 The Financial Rèporting Stsndard appIAble in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statem8nts= give a true and fair view of the state of the charity's affairs as at 31 August 2025 and of its incoming resources and application of résources, includlng its income and exp8nditure for the year then ended; have been properly prepared in ardance with United Kingdom Generally Accepted Accounting Practice., and hav8 been prepared in accordance with the reqU1MentS of the Charities Acl 2011. Ba81s for oplnlon W8 conducted our audit in accordance with International Standards on Auditing (UK) IISAS (UK)) and applicable law. Our responsibilities under those standards are furth8r described in the Auditor's responsibilities for the audil of the financial statements section of our report. We are indep8ndent of the charty in accordance with the elhi¢al requiremenls that are relev8nt lo our audit of the financial statements in th8 UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibililies in accordance with these rgquir8m8nts. We believe that the audil evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions rnlatlng to going concom In auditing the financial statements, we have conduded Ihal the trustees, use of the going concern basis of accounting in the preparation of the financial ststements is appropriate. Based on the work we have performed, we hav8 not identified any material uncertainties relating to events or condillons that, individually or ¢xllectiV8ly. may cast significant doubt on Ihe Gharity's ability to continue as a going concern for a period of al least e1ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibiltties of the truste8S With respect to going concern are described in the relevant sections of this report. 10
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH Other inforniation The trustees are responsible for Ihe other information contsined within the annual report. The olher information comprises the information included in the annual repor( other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and we do not express any fomi of assurano con¢lusion th8r80n. Our rèsponsibilty is to read the other informatK)n and, in doing so, nSider whether the oth8r information is materially inconsistent wrth the financial ststements or our knowledge obtained in the audit or otherwise appears to be materialty misstated. If we identrfy such material inconsist8nci8s or apparent mat8rial misstatements, we are required to detemiine whether this gives rise to a matenal misstatement in the financial statements themselves. If, based on the work we hav8 P8rfomied, we conclude that there is a material misstatement of this other information. we are required to report that fact. W8 have nothing to r8POrt in this regard. Matters on whlch we are requlred to rnport by exceptlon We have nothing to report in respect of th8 following matters in relation lo which the Charities {A¢¢ount5 and Reports) Regulations 2008 require us to report to you if, in our opinion.. the infomats'on given in the financial statements is inconsistent in any material respect with the trust8es' report; or sufficient accounting r8cords hav8 not been kept,. or the financial statements are not in agreement with the accounting records and returns; or wé have not rec8iv8d all the infomiation and explanations we require for our audit Responslbllltles of trustees As explained mor8 fully in th8 trustees. responsibilities statem8nt set out on pag8 9, the trust88s are r8sponsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the trustees determine is necessary lo enable the prèparation of financial ststemgnts that are free from material misstalemgnt, whether due to frauL1 or error. In preparing the financial statements, the trustees are responsible ft)r assessing the charity's ability to continue as a going concem, disclosing, as applicable, matters r81ated to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charlty or to cease operations, or have no realistic abtemative but to do so. 11
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH Auditorfs responsibilitios for the audil of the flnanclal sLqtements We have been appointed as audilor under section 144 of the Charities Act 2011 and report in accordance wrth the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about vthether the financial statements as a whole are free from material misstatement, whether dLJe to fr8ud or error. and to ISSU8 an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audr( conducted in accordance with ISAS (UK) will aayS detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably b8 8XP8Cted to influence the economic decisions of users tsken on the basis of these financial stat8ments. Details of the extent to whlch the audit was nsidered capable of delecting irregularities, induding fraud and non-compliance with laws and regulalions are set out below. Extant to which the audlt wa8 con8ldorod capable of detecting irregularities. including fraud Irregularities, incjuding fraud. are instances of non-wmplian¢e with laws and regulations. We identifi8d and ass8ssed th8 risks of material misslat8menl of th8 financial ststement5 from irregularities, wheth8r du8 to fraud or error, and discussed these b@een our audit team members. We then designed and performed audit procedures responsive to those rlsks, Including obtaining audit evidence suiTicient and appropriate to provide a basis for our opinion. We obtained an understanding of the legal and regulatory frameworks within which the charity and group operates, focusing on those laws and regulations that have a direct effect on the delermination of material amounts and disdosures in Ihe financial statements. The laws and regulations we considered in this context were the Charilies Act 2011 logeth8r with thè Charitl8s SORP (FRS102) 2019. We assessed the required compliance with these laws and regulations as part of ouraudit procedures on th8 r8lat8d financial statement items. In addition, we considered provisions of other laws and regulations that do not have a direct effed on the financial statements but compliance with whlch might be fundamental to the charlty's and the group's ablllty to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist withln the charity and the group for fraud. The laws and regulations we considered in this context for the UK operaknons were Healih and Safety legislation. Empbyment legislation, Charity Commission regulations and General Data Protection Regulation {GDPR). Auditing stsndards limit th8 required audii procedures to identify non-compliance wilh these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory 8nd legal corresponden, rf any. We also considered the opportunities and inntiveS that may exist within the charitab16 company for frdud. We identified the greatest risk of material impact on the financial statements from irregularities. including fraud, to be within the recc4Jnition of income and the override of controls by managemenL 12
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH In response to th8 risk of irregularities and non-compliance with laws and regulatnS and risk of fraud. we designed procedures which included but were not limited to.. reconciliation of income by prc4)f in total, sample testing on the t*)sting of joumals. investigating the rationa16 behind significant or unusual transactions, reviewing regulatory ccrfrespondence and reading minutes of meetings of those charged with govèrnance. Owing to the inherent limitations of an audit, there is an unavoidable risk Ihat we may not have detected some material misstatements in the financial statements, even though we heve properly planned and performed our audit in accordance yth auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from lh8 events and transadions reflected in the financial statemenis, the less likely the inherently limited procedures requir8d by auditing standards would identsfy it. In addition. as with any audlt, ther8 remained a higher risk of non4ètection of irregularities, as thes8 may involve collusion. forg8ry, intentional omissions, misrepr6s8ntations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be 8XP8Ct8d to deteGI non•¢omplianc8 wilh all laws and regulations. A further description of our responsibilitiès for th8 audit of the financial statements is located on the Financial Reporting Council's w8bsit8 at.. www.frc.o .uklauditorsres onsibililies. This description foms part of our auditor's report. Uso of our roport This r8POrt 18 made solely to the charity's trustees. as a body. in accordanc8 With Part 4 of the Charities {Accounts and Reports) Regulattons 2008. Our audit work has been undertaken so that we might state to the Charity's tru$t8es those matters we are required to stat& to them in an auditor's report and for no other purpose. To the fullest exlenl pemitt8d by law. we do not a¢c8pi or assume responsibility to anyon8 Other than the charity and the Charity's trustees as a body, for our audtt work, for this report, or for the opinions we have fiThed. HPH, Chartered Accountants stabjtory Auditor 54 Bootham YORK Y030 7XZ 29 June 2026 13
YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH STATEMENT OF FINANCIAL ACTivmES FOR THE YEAR ENDED 31 AUGUST 2025 Unrestricted Funds RestdctÈd Funds 2025 2024 Not•• Incom• and •ndowmgnts trom.. Donations and grants Chantsble actrvib.es Other a¢tivities Investments- Inte$t r1Vable 372.339 1.038,155 31,060 1,527,896 21,974 1.410.494 31.060 1.668.605 25,190 807,561 27,320 556.214 75.396 2c 140,709 3216 Total Income S16264 2,619,085 3.135.349 1.466,491 Expendlturg on: Rmising funds Ch8rit8b18 ath"Vitl 50.373 463.124 29.627 1,787,237 80,000 2,250,361 84,618 1,386,561 Total 513,497 1.816.864 2A30,361 1,471,177 N•t Incom•l(•xpendltur•l Transfers b@een lund8 1767 802221 804,988 14,6801 N•t mov•m•nl In fund• 2.767 801.221 804.988 14,6861 R•conclllatlon of fund$'. Total fund8 brought forward at 1 sop1Mbar 2024 929,105 1.257.787 2,186.892 2,191.578 Totsl fvnd• ftrw•rd at 31 August 2025 £ 931.872 £ 2.060.008 £ 2,991,880 É 2,186,892 Tho not88 on p8ges 17 to 26 fonD pwt of lh? lkn•nel slal•mts. 14
YORKSHIRE NORTH AND &iST DISTRICT OF THE METHODIST CHURCH BALANCE SHEET AS AT 31 AUGUST 2025 UnltrIcted Funds R•strlcted Funds 2025 2024 NotOS Fix•d assèts: TaThJible a&89ts 821,490 243.729 1.065.219 1,rA89,364 Totsl fixed 8SSets 821.490 243.729 1,065.219 1,069,364 Currgnt a•¥gts.' 08btors Cash at Bank and In hand 10.780 121.862 10,780 1,941,361 13.283 1,1 $3.556 1.819,699 Totsl¢urmnt 8&se18 132,442 1.819,699 1.952,141 1,166.839 Lbbllltl•8: Creditors.. Amounts folllng due within one year 10 3.420 25,480 49,311 N•1 cuml 9s$0ts 110.382 1.816.279 1.926.661 1,117,528 Totol net 931,872 £ 2,060.001 £ 2,991,880 £ 2,186.893 The fund¥ of th• eharity.. Unrèstrktad - General fund R$8tricteil- Other funds 14 13 931.872 931.872 2.060,008 929.105 1,257,787 2.060.008 Total ch8nty £ 931.872 £ 2,060,008 É 2,991,880 £ 2,186,892 The flnanclal statsm?nts were approv¢d by th8 Trusie88 on 29 June 2028 8nd 8•3ned tsn rts hat[ by. Malcolm Lu¢a$ Trusteè Th& notè8 on pag86 17 to 26 fomi part of these financ481 stat•mgnts. 15
YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2025 Note 2025 2024 Cash flows from operatlng actlvftles: Net cash provld•d by oporating activitiOS 12 787,805 28,350 Cash flows from Investlng actlvltle8: Purchase of property, plant and equipment Net cash used In Investlng actlvltles (234,000) (234,000) Change In $h and cash equlvalents In the reportlng perlod Cash and ¢a8h •qulval•nts at th• boglnning of tho r•portlng rIOd 787,805 (205,650) 1.153.556 1,359,206 Cash and cash oqulval•nts at tho ond of the reportlng perlod £ 1,941,361 £ 1,153,556 The notes on pages 17 to 26 fomi part of these financial statements 16
YORKSHIRE NORTH EAST DISTRICT OF THE METHODIST CHURC NOTES TO THE FINANCIAL STATEME14TS FOR THE YEAR ENDED 31 AUGUST 2025 1. A¢¢ountlng poll¢t•• lal Basls ol pr•parntlon The finan¢i81 s¢8tsments havg trKen rxerATed in 8¢cithnc¢ ith Ihe rebvanl vW¥1 of the Statement of Recomm8ThYed Practre ap1{ae to cththes ¥Yeparing Iheir a(xthJnts in aco)rdance ith thg Finanrial R8POrting StsThlard applKabk in Ihe UK and Repu1¢ ol Ire IFRS 1021. Ih? Finaal ReyxtiT¥J Stsndanl applicable In the United Kingdom ano Republic of Ireland IFRS 1021. the Chantss Act 2011 and UK Gen9r81ty Aecapted Ac¢ounlng Pracuce. Thg ch8rity con$titutg8 8 publi¢ b9nefit enb"tya8 defined by FRS 102. The finan81 slaternents h8ve wepared lo gve a 1Ne and lairf and have dep3rted from chae8 IA¢¢ounts end RerKxtsl R8gulation8 2th)8 (¥)ly to tho extenl rw)utrod ¢0 provkJ 8 'Ill and f•r vi8. Thi$ epartU has invdved folkming the rean1 of th8 Stalernt ol R8eommend8d PrxtSc8 appllcable lo chanties preparing thoir accounts in accorda8 1h the Finarrial R8p)rbr¥J Slandard applicable in the UK Ind Republlc of Irdand IFRS 1021 rather th Acownlro and Reportyng by CharlU8s'. State[t of Re(x)mmendwJ PraGti¢• effe¢tiVo from 1 April 2005 thiL ha5 5irK• in WIIKIrn. Th8 reglsterefl address 28 The Green. Acc•ith. Y¢Jk. Y026 5LR. Ibl Golno ¢on¢em The Charity ha8 cash rur¢¢8 has no wukemenl for exthal ftjndfvj. The corowNs p8TrJ8mic has had Iltuo effeu on Ihe Distrlct's finances ond tt Is axp8cthJ Ihat Ihls lll ¢nnu& to b& lh• cas•. Tha TnJsÈees have a r8a50nabl8 expectation thal tha thartty h85 adequate resource5 lo oJnllnu8 In OFeratlonal eyJ8t8nca for th• forgseeable flrture. They )nlInUe to bel) the goirvJ LX¥W tsis of accounts"w appropriate in preparlng tho 8t)nu¥ fin8nc181 slalmen¢&. 1¢) In¢om• r•¢oynltlon Rtrcoivod fn)m Circults Inco rec81v8d trom Clrcuh¥ ho81? acgwntsd tron th8 acauab ba8. ClrGults ¢on1rfbu fvnds to lh• D15trtct e¥h quarter. tolu1 the acbMllg5 of ts Chu. Grants, Dlstrlcl dtrveloorronl•n8bl•r•nddM81 This nm0 is •etrJunted foron an accruals bas. Inhrnst rnceiv8d andothorlnw Th1$ Incorn¢ 18 4¢countsd foron on accrualg baslg. Clr¢uit 8$$0$8nI Incxjme ar •yporNJlbJre 18 not lrtlud•J In the Dlslrkt 0unI¥. Th? 018trlcl 1$ only t¢ tr8n5f8r lh8 r880urc88 from thg ¢IUl to metr18t Chur( and therefore has no tsntfdem8ntto the Income. Idl Exp•ndMur• rn¢0onltbon •nd IrrttowrablD VAT Th9$9 repTe$gnl tho Sts 01 th• man6e and tho Chairs trav85. admlnlstr4kn and Sl3nal gxp8ns95. The Di8triGfs COnneOn a858$Frrt and Dhtskl Travd FUTr# payiirt olhw (x)sts of thorltalAe a¢t96 are shown here. Grants are paymeN9 mad• to thlrd p$8# in Ihe further4r th•rllal49 Ot4¥9 ol Ihe Churr. Gov8manc8 ojsts indude thdopetht eywnlnefs aMI bat cfwges. The Ch8rty Is rnt reglslered fc VAT. Irr¢covernbl8 VAT is indud8d wilh the itarn of ejpgnse to it rel818s. 17
YORKSHIRE 140RTH AND EAST DISTRICT OF THE METHOOIST CHURCH NOTESTO THE FINANCIAL STATEMENTS. co11NuEo FOR THE YEAR ENOED 31 AUGUST 2025 1. A¢¢ountino polklos- contlnu•d 101 Flx•d a888ts Tanglt flxed &8S9ts are cawklised Lan be u1 fw mor8 than one year. aTrJ Gost at W £1,000. Tttey are valued at cc6t or a reasonable value on reept. Where cltsi is no1 aValte. a reasonab eytimète of cost or of the bulldings ¢unnt Value to the Dkthct is uJ. Where an eth"m818 b858d on ifisuwce value is used this takes &¢¢ount of the fad that covar 711 be ba58d on derIKlon and (nslati th8 rrTrt lIdIng and not Ihe original cost les5 accumulated d8preciwion. A profewnal valuation is rnqvirwj. tKJ¢ il avwlable, that figure Is used. ProvisKJn 18 made fordepraclthn thre aFale, 8$ follo.. Fumlture and fftbThJs Hull Intemabonal HoU- FumituTe •¥J aq¥118n1 Web51te d6vekJprnent 15% baTra per anNm over 10 yBars strdvJht hna ovér 3 $ Strh1 Iln8 ln InveslmorttJ Fixed asset Inwslrns ar& incJd8d #t mkot Vakn the bglance 8h•at datè. Any galn or ths on inv89kn•nt18 t#k8n to Ihe SOFA. 101 Stock Stock Is valued at lh• lowol c061and ro9ligthvalu?, after reyrd fNI)b901ets and movlrvJ Bto(8. Ihl Fund •¢¢ountlng Tho funds held consfftutg.. General FuTrY5 h8kl for any pw of the Dlstrkt ar8 Unreslrfcted. Deslgnaied funds mpse unrestrfcted fundg that ha t)8 t id• by the TnJstaas for a partyc¥lar purpose. the aim and U9e of 88th d8slgnated fvnd Is In the Th)tos lo the financK81 slatsmgnts, Rèstncied fun¢s whlch aT8 h81d for a llwrower purpose and Ernlwnent fund5 rreSen1 gffts. th6 capltsl rnallY being unavaS18ble l¢x spending, and Ihe irtome from ig erther Restricted or Unreslnded. Dètalls of oach rnatertal lund aro dbc)¥gd In notes 13 and 14 kn Ihee• ac(#)un18. AnyfiThJ¥ moy ba h8ld In y4 oth•r Ilwi In cg5h. 111 D•tytor• Trade ond othèr debtm 8rn r0cctyJ •1 8mciint 8ft8r any trade dlKount off•red. PrepaYnts valued at tho 8rrthJnt wepdd of8nytr8(l? due. Ul Cr•dllor• and FYovtsS0 Cr8ditor5 8nd proc are rewnl$ed T0 tha charfty has a sant ON1gati resultlng from a past eV8nl that wll prObaY result in a transl•r ol fuNJ8 to a thlrf party and the amount dua lo sethe the Ot18On bg measur8(l or e8ts"mated reli8k4y. Crgdltas FThwslorn or• rw)Jfvd at Ihdr 80th8rnnt amount 8ft8r for anytr•Jo discowsts duo. Ikl Flnancial initrumtnl* The Church lY has fingnckql 8TrJ fAwndal 11th11ts ol a Wnd that quallfy as b8we finandal Instrumonts. 888K finandal Instrurn&)ts 8r• Inlualty recogn18•J * tra18¢1)n value SiWn#Y rneasured at th•ir s+ttlement V8lue. Ca•h at bank and In hand Cash at bank and cash In haThJ dj&S c4sh and any vlvt terrn daposll att•)unls a maiurity ofthr89 )nths or from tho date 0fcp8nl. 18
YOIIKSTrIRE NORTh AMD EAST DISTRICT OF THE METHODIST CHURCH NOTESTO RNANCIAL STATEIIEpifs.¢014TIMUED FOR ThE YEAR ENDED 31 AUGiIST 2025 2025 2024 Recthed from Circuits Grants 42,679 42.679 1.367.815 63.783 743.798 1.1x38,155 £ 372,339 £ 1,038.155 £ 1.410.491 £ W7,581 In 2024 Ih•8mwnt of don&tn5 grants [trd to rnsirthd fi88 £589.604. zb. ¢harftsty• a¢tlvlllo4 York Intemulb)n•i HM• R•nts 31.0 31. 27,320 £ 31,oeiJ £ 31.oe4) £ 27.320 In 2024 tha amunt olthcom• from dwrtatlw rOtj b) ro8lricknJ fvTrYB was £27.320. 2¢. Oth•r act1t Hull 1nlem81?n¥I Houw Ir&)mo misc6lL8neeu8 Olhor IrKom• Sak8 of propwty 131.3 963.104 433,4n 131.320 1.1Q3.813 433,472 152,225 103.989 140,7Ce £ 140.709 £ 1.527.896 £ 1,668.6Q5 £ $56,214 In 2024 Ihe an1 of in¢AYM Imm CIh•r&c8 relo to rDBlrpXed fijr5 57,632. 3. Fund• rnG•lv•d 8•knnE• hald al end ol yogr Name of p¥ty'. Molho¢lst Chwth JPIT YorfElre Envoy Kakog Funo 617.JfkS ie17.3051 4.028 2,225 4.028 1.987 25.473 125,4731 Total É 8.253 £ 642.778 £1843.0161 £6,01S In 2ff24 th• •mowl rnceNod aThl p1 out as £880.253 aT¥J £631.W2 r•upoth•ty. 4. Exp•ndliur• on w•l#lng fund• 2020 2024 fX)&ts 6.851 6.951 13,285 Exp8ftdrture on olher DlstAct prcywty 5,541 31.835 32.598 Ch81rfs Ir8¥•land Tr8V S•crnt8ts1 3,e66 12.1 8,155 12,000 12.Cl)O i&e66 15.866 20,155 Employo8S' traval 21,143 21,3)3 14,433 Furniture and fittrqs 3273 4.145 4.145 TDtal £ 50.373 e 29.627 £ 80.OCrfJ £ 84.616 In 2024, ts &xrTrJfture on wng ftjnds rdated to restricW luThJsvia5 £36.963. 19
YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH NOTES TO THE FINANCIAL STATEMENTS- COIITINUED FOR THE YEAR ENDED 31 AUGUST 2025 5. EXndIture on charitabh actlvly 2025 2024 Synod, committee3 and admini8lration SalAritr8 and associated costs Grants and donations other expens8$ Tralning, appraisal and developm&nt 19.649 156.501 4.668 248,887 9,118 3.061 22,710 242,723 588,164 1.361.325 9,118 25,323 256.973 526.728 551.007 4.S60 583.496 1.114.458 436.803 1.787.237 2,224,040 1.364,591 Work of Ihe Dlsthcl Safeguarding offi¢•r 19.556 19,556 19.450 Auditorfs lees 6.765 6.765 2,520 Total £463.124 £ 1,787.237 £ 2.250,361 £ 1,386.561 In 2024, the amount of eyndIra on chartt89 advlll8s lch rela to restricted funds was £958.4). itulion8 Grants made lo inth'tullons from the Dl8tslcl Advanco Fundlo r8str1 fuThJl InCld th8 follon9 grants, in Ilne wllh th& ch8rrtls aims. Mlnlstry grnnts Yorkshire North & E88t Dlstrl - Digitsl Communications Enall¢r - Circuit Support Team - Wellboing W¢yker . Officg Admlnth8lKffj and olh&r ovgthaad8 - Not Zero - 8s8os$mnl support - G8nera support C08ts 29,755 46,338 9.000 24.1)00 60.[0 71.004 40.(KJO 22.5SO 77,263 21,687 Kairos- NPNP matched lun¢Jin9 Hull International House- gen8r81 overheads Th& Brtdge Clrcutt- ¢stsbllshm8nt support Persian Minislry project Nidd Valley- grant for work of Dgacon ole & Sglby Cir¢uil- funding support 17,000 127,804 550,381 PrDpertygrants Yorkshire North & Ea81 District- mar& lmpwv&ffts Kairos - camara gqulpment Gwle & Selby Circuit- Hambletty) Church r&fvrbi$hm8nt 22,708 1,000 3,000 26,708 Seed Funding grnnts (4 gr8nt$) 2,400 Totsl Grnnts Paid 579,489 20
YORKSHIRE NORTH EAST DISTRICT OF THE METHODIST CHURCH NOTes TO 7He HNANCIAL STATEMENTS- CONTSNUED FOR THE YEAR ENDED 31 AUGUST 2023 2025 2Q24 6. Net Incoffle before Investment gain&l(Iosses1 This is stated aftw Larging". DeprèciatK)n Statutory accounls FY8p8rath)n Audittrs eyamine¢s fe8 for reFxyts" on b)e aCcnIS 4.145 4.145 1.3SO 6.150 6.765 o0pre¢wtn of £872 T8te to unres1 knd812024.. £8721. rts273 relates to reth"L#ed fvnd812024.. £3,273). 7. Stfl Staff %4rthing for th• YorksNr• Ncth •KI E8St D7¢# of ts WK#JHt Churth ar• ernpb>•d by tha Yotkshim North and East DisthcL $818neg Employ8rf8 nalonal In8urance Employofs ponsk)n conlrfbuuons 374.506 33.027 18.995 350.413 24.565 19.878 £ 426.528 £ 394.858 No eM0ye0$ •amed more than £80.000 durir¥J Ihg yaar. The average monthly head ¢x)untwas 1212Q24. 121. The key mana9errtht personnel of the chartty c¥)mMs• of lh• ond t Dlstrl¢t •x•cuOv•s. Th8 total •mpkny•• b•n•fits olthè k•y man•3ernent pern £33.33012024.. £19,992}. The Charity 8180 benefits gmtly Ir¢m Iho Inv¢Avernnt Ind 8nthuslas•c ol its many ¥oluntegr¥, det418 of whkh arè glven ITh t1 annuol rgwL In *lth Chathl8• SORP, th• •c•neffik tt47trltthon ol g8ner81 vdunleers Is not r8cogni5ed In Iho acwjrsts. 21
YORKSHIRE NORTH AND EAST DISTRICT OF THE IIETHODIST ¢HURCH NOTES TO THE HNANCL4L STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025 8. Tan9lblo Flxgd AsMts Fumitums, filtiThJs and equiFrfnent Total Cost At 1 S8ptsmtr 2024 1.Ck%1.3S1 63.275 1,124,6 AI 31 Au9U$t 2025 1.C61.351 63.275 1.124,626 Doprgclatlon At 1 s8pternber24 Charge for year 55,262 4,145 55.262 4,145 Al 31 Aug¥st 2025 59.407 59,407 N81 book vlu8 At 31 Augusl 2025 £ 1,061.351 £ 3.868 £ 1.065.219 At 31 AuqLth 2024 £ 1,061,351 £8,013 £ 1,069,364 A99ets th a Mt book value of £240,45612W24.. £243,729) retste fvnds. g. 0•bttsrn 2025 2024 Trad8 debtor5 Sundry debtors and prep&Yrynts 7.1B2 7.162 3.598 6,776 6,507 £ 10,780 £ 10,780 £ 13,263 In 2024, none of the deblor8 rel&bJ to raslrffA&J funds. 10. Cr•dttorn: omounts falllng du• wthln y•ar 2Q2 2024 TY8de creilttor8 A(LnRls an(J deferred Incomo Olh8r creditors Amounts hekl as agents 24,493 12,420 6.145 6,253 3.420 13,320 6,145 6.015 6.14S 6.015 £22. £ 3,420 £ 25,480 £ 49,311 In 2024, (¥edl¢orB of e3.420 reIed to restrfj
YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST ¢HUR¢H NOTES TO THE FINANCIAL STATEMENTS- COIITINUED FOR THE YEAR ENDED 31 AUGUST 2025 11. R•lat•d Party tr•Nn# Fund5 of £617.305 few¥1 th8 on tla11 of the C&knl Methodi FuTrJ dLmJ the reporbng nod ofwhlch £617.305 w pthy over lo Ihe Central MetlK#Ji%t FuThJ. Durlng the year of pockel eypenge8 fe18ting Io Ir8veb 01 £3,731 12024: £4,087) [8 p8ka on boham ol five 12024.. sxl trustoes. On$ tnJ6¢00 raed ramLeT8C during thè r role ¥fjthin the Ol$ffira.. Naomi Prfne8 as Dlstrlct AdminlstralcK and PA to Chair. The tota arJIrt Fwd ID her, inchjding pension contribub'ons 01 £1.714, totamed £30.284 12024.. £19.W21. The nnera.0 is anived 81 by cwsid8ration of similar positions in othèr parts of Ihe Mgthodist Church 8rbJ 15 81bSle uThJer tha O)nstrtt. No trustee 12024.. Nonè) re¢eNed 8ny romur•ratlon in respect of 1r INst8oship rola. There vme no othw rglat•J party tr8nèaeti¢ 12. RECONCILIATION OF NEf MOVEMENT IN FUNDS TO NEf CASH FLOW FROM opeRAnNG ACTMTIE3 2025 3024 N•t Incomellexp•ndlturnl forth• r•portln¥ p•riod A¢"ustnTOnts tr. Depreclatlon cAr De¢r808ellkncr888el In dabtors IDecr8886inncrease in creditor 804.988 14,6661 4.145 2,503 123.8311 4,145 13331 29.224 N?t Cash wd•d by 8th11•8 £ 787,805 £ 28,350 ANALYSIS OF CASH AND GASH EQUIVALENTS Ca¥h ot trank4nd In hand 1.941.%1 1,153,556 Totsl ¢tsh •nd ¢Mh •qufv•l•nts £ 1,941,361 £ 1.1S3.556 Ca¥h cash equivBl8ftts *mounbng lo t1,819.69912024.. t1.017.4781 r•latod to resln"¢Xed fvnd8. ANALY818 OF CHANGes IN NET DEBT At 1 S•pl 24 At 31 Aug 25 Cash 1,153.$56 787,805 1,941.361 23
EF kE èpeEts J• 2
YORKSHIRE NORTH AND EAST DISTRICT OF THE METHODIST CHURCH NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025 14. Unrostri¢tod Funds - General Account General Account Current ygar Balance at 1 September 2024 Income Expenditur8 929,105 516.264 (513,497) Net incom81{expenditure) Gainl{loss) on investments Transfers between funds 2.767 Balance at 31 August 2025 £ 931,872 Comparative year Balance at 1 September 2023 Income Expenditure 652,690 518.139 {475.724) Net incomel(expenditure) Gainl(loss) on investments Transfers been funds 42,415 234,crfJO 8alance at 31 August 2024 £ 929,105
YORKSHIRE NORTh AND EAST DISTrICT OF ThE METHODIST CHURCH NOTES TO THE FINANCIAL 8TATEMEpifs. CONTINUED FOR THE YE*R ENDED 31 AUGUST 2025 15. Comparatlw SLit•m•nt of Flnanclal Actlvltles Unrestricted Funds RestrKted Funds 2024 Incomg and •ndowmwts from: Donations and grants Chantablè aebvlts.os Other trading acbvitss Investments 217.957 569.604 27,320 257,652 73.776 807.561 27,320 556,214 75.396 298.562 1.620 Totsl 5t8.139 948.352 1.466,491 Exp•ndltur• on: Raising funds Charitsble art11 47.653 428.071 38.963 958,490 84.618 1.386.561 Total 475.724 995.453 1,471,177 N•t Incom•ll•xp•ndlturnl Tran$fgr8 fvnds 42.415 234.1) 147,1011 1234.0001 14,6881 N•t M0M•t In fund• 276.415 1281.1011 14,6881 R•¢onclllatlon of fund•- Total funds broughl forward at 1 Soptsmbgr 2023 652,690 1.538,888 2,191.578 Totsl fund• carrf?d fonvard at 31 Augu•t 2024 £ 929,105 £ 1.257,787 £ 2,186,892