2025-08-31-accounts - North Yorkshire Coast Methodist Circuit

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NORTH YORKSHIRE COAST METHODIST CIRCUIT Registered Charity No. 1136165 REPORT OF THE TRUSTEES FOR THE YEAR ENDING 315" AUGUST 2025

The Trustees present their report with the financial statements of the charity for the year ending 31°* August 2025.

1 ACCOUNTING FRAMEWORK The Charity’s annual report and accounts for the year ended 31°* August 2025 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the Financial Reporting Standard (FRS) 102.

2 AIMS AND OBJECTIVES

The Circuit has a mission statement which is summarised as:

“The North Yorkshire Coast Methodist Circuit exists to fulfil God’s vision of sharing the Good News of Jesus Christ with people of all ages, so that they will become His disciples and grow in faith. We will do this by challenging, encouraging, resourcing and enabling the people and churches of the Circuit to serve their communities and the wider world.”

In practical terms, the Circuit operates to: - provide ministerial oversight and pastoral care of the church communities in the Circuit; ~ pay and support a team of ordained presbyters and two lay support workers. ~ enable the upkeep of associated manses.

3 ACHIEVEMENTS AND PERFORMANCE

The Circuit covers a wide geographic area, nevertheless the Circuit Leadership Team strives to keep the different church communities connected.

Funds previously agreed for releasing to resource mission in local church communities were paid by way of grants. There are a few ongoing projects that haven't finished, but apart from these the fund has now closed.

For the 2024-25 year, the Circuit invited applications for £100 mission grant (£100 maximum per church).

A bequest to the Circuit from the estate of Miss Joyce Dark is being used to fund a Youth Fund to support young people who wish to participate in events and activities which will enrich their spiritual lives and deepen their discipleship.

The Coldyhill Lane Circuit Manse is now back being used as a manse in the circuit.

4 FINANCIAL REVIEW

4.1 Investment Policy and Performance

To comply with Methodist Standing Orders, monies for long-term investment are lodged with the Trustees for Methodist Church Purposes (TMCP). TMCP acts as custodian trustee for all real estate held by Circuits and for all large (over £20,000) bequests and for the proceeds of sale of any property formerly owned by the Circuit. These sums are invested in unitised investments or held on deposit. The investment returns are close to tracking the movements in the FTSE100 index. The deposit income mirrors the deposit rates available elsewhere. Circuit trustees’ investment policy is aligned with that of the Central Finance Board (CFB) and the TMCP because these organisations take into consideration the social, environmental and ethical considerations, both negatively and positively, that make investments suitable for the Methodist Church.

There are no benchmarks for the expected returns or appreciation on investments at CFB and TMCP. Itis the Circuit’s policy to manage the cash and investment resources of the Circuit so that a rate of return on investment — both by way of dividend and capital appreciation — is obtained at least as good as market rate considering the Circuit’s low appetite for risk. Investments are currently spread between the CFB Managed Equity Fund, the CFB Managed Mixed Fund and the CFB Deposit Fund.

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4.2 Reserves level and policy

Unrestricted reserves have been funding a 5-year appointment until August 2025 of Mr Thomas Clayton and supporting community outreach in the Circuit. The appointment has been extended to August 2027, and will continue to be funded by the unrestricted reserves.

It is recognised that regular income is not meeting annual expenditure and that reserves are going to be further drawn upon going forward. Staffing levels are being kept under close review.

Model Trust funds were earlier designated to resource mission in the jacal church communities, to be made available for approved claims and to be drawn over a maximum of 5 years from the date of approval. This funds has now closed.

A target figure for reserves is set at £300,000 which would cover a year’s expenditure on the general fund and at 31° August 2025 the unrestricted reserves were £1,129,031, which includes the value of fixed assets of £1,042,790.

4.3 Collaborative arrangements with connected charities

The Circuit's prime source of funding is from voluntary contributions made by the member churches (which in turn is derived largely from the donations of the various church congregations) in order to meet the Circuit’s annual General Fund budget. The Circuit Treasurer generally meets annually with the treasurers of the member churches to review the Circuit’s finances, to present the Circuit budget and to seek commitments from the churches to making contributions towards meeting the budget.

The Circuit is required to pay an assessment to the Yorkshire North and East District of the Methodist Church, part of which is passed on to The Methodist Church Fund. This assessment is currently based on a formula linked to staffing numbers in the Circuits.

The Circuit pays an annual levy via the Trustees for Methodist Church Purposes to the District Advance Fund, based on the value of its balance in the Circuit Model Trust Fund at the start of the Connexional year on 1°* September.

5 TRUSTEES’ RESPONSIBILITIES

For each financial year ending on 31° August the Trustees are required to prepare financial statements that give a true and fair view of the Circuit’s financial activities during the year and its financial position at the end of the year. In preparing these financial statements the Trustees must:

select suitable accounting policies and apply them consistently using the accruals method
make judgements and estimates that are reasonable and prudent
follow applicable accounting standards
prepare accounts to comply with the Charities SORP.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Circuit and enables them to ensure that the financial statements comply with the law. They are also responsible for safeguarding the assets of the Circuit and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

6 STRUCTURE, GOVERNANCE AND MANAGEMENT

The Circuit is an unincorporated association and is governed by the Methodist Church Act 1976, the Deed of Union and the Model Trust Deeds of the Methodist Church and was registered with the Charity Commissioners on 2™ June 2010.

6.1 Organisational Structure

Circuits are the coordinating charities for local groups of churches; Circuits pay the stipends of the ministers and employ lay staff to serve the churches of the Circuit; most decisions are made at or ratified by the Circuit Meeting. A district is the coordinating charity for a group of contiguous Circuits and makes its decisions at the half-yearly synods. The Methodist Conference meets once each year as the supreme denominational body for all Methodist Churches.

Overall regulatory authority rests with the Methodist Conference. 2. The Connexional Office, alongside the Methodist Council, implements decisions made by the Conference and is also responsible for the stationing of presbyters and deacons {collectively known as ministers) in individual Circuits within the District.
Connexional decisions are passed to the Chair of the District and the appropriate Officers of the District for regional implementation.

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The Districts pass control down to Circuit level for local implementation by the Superintendent Minister, ministerial staff and Circuit Stewards, and authority is delegated to the Circuit Meeting for certain matters.
The Circuit Meeting passes regulatory control down to Church Councils for local implementation by the presbyter, the Church Stewards and other officers, and authority is then exercised by Church Councils as Managing Trustees of their charity.
The Circuit Superintendent chairs meetings of the Circuit Leadership Team (CLT) and the Circuit Meeting, which trustees are expected to attend. Policy decisions are normaily taken at the Circuit Meeting. During the time of Covid restrictions the meeting granted devolved powers to the Circuit Leadership Team and has renewed this annually.
The Methodist Connexional year runs from 1*t September to 31 August.

6.2 Governance

The purposes of the Methodist Church are, and shall be deemed to have been since the date of union, the advancement of:

a the Christian faith in accordance with the doctrinal standards and the discipline of the Methodist Church, and
b any charitable purpose for the time being of any Connexional, District, Circuit, local or other organisation of the Methodist Church, and
c any charitable purpose for the time being of any society or institution or subsidiary or ancillary to the Methodist Church, and
d any purpose for the time being of any charity being a charity subsidiary or ancillary of the Methodist Church.

The Circuit is a group of local churches, some of which are Local Ecumenical Partnerships (LEP’s) with other denominations. Circuits combine to form Districts in Great Britain. Although there is some autonomy, all Methodist organisations in Great Britain are governed by statutes determined by the Methodist Conference and which are published in the Constitution, Practice and Discipline of the Methodist Church. Conference is the supreme body within the church; it delegates much of its authority to the Methodist Council. Both Conference and Council consist of lay and clerical members.

In setting our objectives and planning our activities the Circuit Meeting, held a minimum of twice a year, gives careful consideration to the Charity Commission’s general guidance on public benefit and, in particular, to its supplementary public benefit guidance on advancing our objectives as set out above.

During the year the Circuit Leadership Team (CLT) — the Circuit Ministerial Staff and Circuit Stewards — meets regularly to keep under review the life of the Circuit and to take forward the decisions of the Circuit Meeting.

The charity trustees have considered the major risks to which the Circuit is exposed and have reviewed those risks and established systems and procedures to manage those risks. The risk management strategy comprises an annual review and a review of non-financial risks as well as the financial risks to the Circuit. Non-financial risk considerations include the health and safety of its residents and its employees, fire safety, property maintenance and a review of insurance cover. A key element of managing financial risk is the setting of a reserves policy and its regular review by the trustees.

Safeguarding

The Circuit follows the Connexional policy on safeguarding as detailed in Creating Safer Space. Each church has a safeguarding representative and there is a Safeguarding Officer in the Circuit to ensure the adoption of safe practice amongst children and vulnerable adults. The Circuit also follows the Connexional policy on safer recruitment, as detailed in Safer Recruitment Policy, Procedures and Guidance.

Public benefit

The trustees confirm that they have complied with the duty under the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit. Specifically:

many churches make their premises available to other organisations that need somewhere to meet - uniformed organisations (Scouting, Girlguiding, Boys’ Brigade and Girls’ Brigade) are affiliated to many of our churches and meet on church premises
provision of breakfasts and luncheon clubs for the elderly and disadvantaged
other activities to the benefit of the public including outreach activities - raising money for local, national and overseas charities and activities.

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7 ADMINISTRATIVE DETAILS

7.1 Name of the charity

North Yorkshire Coast Methodist Circuit

7.2 Charity registration number 1136165, registered in England and Wales

7.3 Registered address

Circuit Office, Westborough Methodist Church,

Westborough, Scarborough, North Yorkshire, YO11 1TS. Telephone (01723) 355129 = email: nycmcircuit@gmail.com 74 Superintendent Minister

Revd Graham R Morgan

7.5 Circuit Support Manager and Secretary to the Circuit Meeting Miss Fiona Kemp
7.6 Circuit Treasurer

Mr Peter Brown

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7.7 Names of Trustees The following people served as trustees throughout all or part of the financial year or were trustees at the time of this report being approved:

Mr Colin Adamson (Circuit Steward and representing Westborough Methodist Church, Scarborough} Mrs Gillian Alders (representing Cross Hill, Hunmanby Methodist Church) — until 31/08/25 Mrs Claire Alexander (representing Robin Hood’s Bay Methodist Church) Mr lan Alexander (representing Robin Hood’s Bay Methodist Church) Mrs Barbara Beadle (representing Snainton Methodist Church) — until 20/04/25 Mrs Marilyn Bellinger (representing Snainton Methodist Church) — until 20/04/25 Mrs Anne Brown (representing Briggswath & Sleights Methodist Church) — from 01/09/24 Mrs Jean Brown (representing Sherburn Methodist Church) Mr Peter Brown (Senior Circuit Steward) Mrs Eileen Burn (representing Seamer Methodist Church) Mr Christopher Cade (representing Sherburn Methodist Church) Mrs Kathleen Charter (representing Fylingthorpe Methodist Church) Mrs Susan Clubley (representing Emmanuel St. John’s Methodist/URC Church, Scarborough) Dr Lesley Coote (representing Emmanuel St. John’s Methodist/URC Church, Scarborough) Mrs Karen Cranston (representing Cayton Methodist Church) Mrs Ruth Dale (Circuit MHA Chaplain)

Mrs Georgette Donoghue (representing Burniston Methodist Church) Mr John Earnshaw (representing Seamer Methodist Church) Mrs Carol Evans (Circuit Synod Rep} Mr David Evans (representing Queen Street Methodist Church, Scarborough) Mr Peter Evans (Circuit Steward)

Mrs Hazel Green (representing Littlebeck Methodist Church) Mrs Patricia Henny (representing Cayton Methodist Church) Mrs Christine Herbert (representing Scalby Methodist Church) Mr John Herbert (representing Scalby Methodist Church) Mrs Helen Higgs (representing Ayton Methodist Church) Mr Keith Higgs (representing Ayton Methodist Church) Ms Brenda Hooper (representing Burniston Methodist Church) ~— from 01/09/25 Mrs Christine Imeson (representing Filey Methodist Church) Mr Robert Jackman (representing Seamer Methodist Church) Miss Fiona Kemp (Circuit Support Manager) Mrs Gill Kirby (representing Wreyfield Drive Methodist Church) Mrs Anne Kirkman (Methodist Women in Britain representative) Mrs Margaret Light (representing Seamer Methodist Church) Mr Kenneth Marsden (representing Burniston Methodist Church and Connexional Funds Treasurer)

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Revd Emma Morgan (Presbyter) — until 31/08/25

Revd Graham Morgan (Superintendent Minister)

Mr Neil Mould (representing Westborough Methodist Church, Scarborough)

Mrs Jan Nicholson (representing Northstead Methodist Church)

Mrs Ann North (representing Briggswath & Sleights Methodist Church) ~— from 01/09/24 until 31/08/25 Rev Gareth Phillips (Presbyter}

Mrs Isabel Plewes (representing Westborough Methodist Church, Scarborough) — until 31/05/25 Mr Thomas Robertson (representing Queen Street Methodist Church, Scarborough) Revd Janet Rossall (Presbyter)

Mr David Rowland (representing Hawsker Methodist Church)

Mrs Lynne Sadler (representing Queen Street Methodist Church, Scarborough) Mr lan Smith (representing Burniston Methodist Church) — until 31/08/25 Mrs Elizabeth Somerville (representing Northstead Methodist Church, Scarborough) Mrs Janet Tebb {representing Sherburn Methodist Church)

Mrs Jane Thompson (representing Filey Methodist Church} Miss Daphne Tindale (representing Hawsker Methodist Church) Mr Martin Usher (representing Westborough Methodist Church} Mrs Judith Ventress (representing Littlebeck Methodist Church) Mr Robert Ventress (representing Littlebeck Methodist Church} Revd Pam Ward (supernumerary minister) — until 31/08/25 Mrs Janet White (representing Fylingthorpe Methodist Church) Mr Peter White (representing Fylingthorpe Methodist Church) Ms Sandra Williams (representing Wreyfield Drive Methodist Church, Scarborough} XX — Trustee with dispensation

7.8 Bankers National Westminster Bank plc, 3 Westborough, Scarborough, YO11 1UH

Central Finance Board of the Methodist Church, 9 Bonhill Street, London, EC2A 4PE

7.9 Investment managers and custodian trustees Trustees for Methodist Church Purposes, Central Buildings, Oldham Street, Manchester, M1 1/Q

7.10 Independent Examiner Fortus Limited, Accountants & Business Advisors 5&6 Manor Court, Manor Garth, Scarborough, YO11 3TU

Approvals

The Financial Statements and the Report of the Trustees were approved by the Circuit Meeting on 8"" October 2025.

Signed on behalf of the Trustees, as authorised

; Revd G R Morgan, Superintendent Minister Date:

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NORTH YORKSHIRE COAST METHODIST CIRCUIT Registered Charity No. 1136165

FINANCIAL STATEMENTS (accruals basis) for the year ended 31 August 2025

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North Yorkshire Coast Methodist Circuit

Circuit No. 29/31

Statement of Financial Activities (SOFA) for the year ended 31 August 2025

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Circuit

29/31

North Yorkshire Coast Methodist Circuit

Balance Sheet as at 31 August 2025

||||||GeneralFund
|Model Trustfunds||Restricted|‘Totals2025||Totals2024| |---|---|---|---|---|---|---|---|---|---| |||||Notes|(Unrestricted)
(Unrestricted)|Funds|||| |Tangiblefixedassets
Inesinenoropenies
Investments(TMCPManagedFunds)||||||
fest|£1,042,790fT
£1,042,790
|
||
|
£248,443
£248,443||||£714,850
£246,213| |Totalfixedassets|||||£1,042,790|

eS||£1,291,233|__|£961,063| |CurrentAssets
Debtorsand Prepayments
DepositFunds (TMCP)
CentralFinanceBoardDeposits
CashatBankandinhand
Totalcurrentassets|oo|||less|
|
| ||£19,997|
£129,087fo
escoxl
|
£50,102a
£126,129
£129,087|
eal||£19,997
£129,087
£255,216||£23,642
£179,076
£92,331
£88,008
£383,057]| |Currentliabilities 2
Creditors(due inunder1year}|_||||£39,887PT||£39,887||£49,479| |Netcurrent assets/liabilities.|||1
|||£86,241
cnoos]|eo|£215,328||£333,578| |Total assetslesscurrentliabilities|:||.|||£1,129,031
er7sso]|ed|£1,506,561||£1,294,641| |Long-term fabilities (fallingduebeyond1||1|||||||| |FundsoftheCircuit|||||||||| |Unrestricted:
GeneralFund
ModelTrustFunds||||;
| |
£1,129,031
Pot
£377,530|||£1,129,031
£377,530||£840,252
£454,389| |TotalUnrestrictedFunds||||ma|£1,129,031
£377,530||gg|£1,506,561||£1,294,641| |jotalfunds||||||£1,129,031
exrrsio||td|£1,506,561||£1,294,641|

NORTH YORKSHIRE COAST METHODIST CIRCUIT Notes to the accounts for the year ending 31 August 2025

i) Accounting standard

The financial statements have been prepared under the Charities Act 2011 in accordance with Accounting and Reporting by Charities: Statement of Recommended Practce {SORP) applicable to charities preparing their accounts in accordance with FRS102 - the Charities SORP (FRS102) and taking note of the Update Bulletin 1 issued in 2016.

ii) Public benefit entity

North Yorkshire Coast Methodist Circuit meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s) below.

ili) Basis

These accounts have been prepared on the basis of historical cost except that investments are shown at their market value at the end of the year. The accruals basis has been used and trustees present accounts that show a true and fair view of the Circuit's financia! position and activities.

iv) Content

The financial information presented is relevant, reliable, comparable and complete. Where estimates are used these are based on experience, research and judgement. The accounts are presented in £sterling, rounded to the nearest pound.

v) Going concern

Based on the monetary assets and human resources available at 31 August 2025, the trustees believe that the Circuit is a going concern.

vi) Consolidation

The Circuit has denominational regulatory oversight in respect of the work of Churches within the Circuit but has no legal or operational control of those Churches and their governing bodies except in extreme circumstances. For this reason, the financial statements of Churches within the Circuit are not consolidated into these financial statements.

vii) Income recognition

Income is brought into account when there is an entitlement and the amount is reasonable measurable once it is more than likely than not that the economic benefit of the income will be forthcoming.

The Circuit acts as agent in two matters:

the collection fram Churches and payment over of their contributions to various Funds controlled and administered by The Methodist Church - "Connexional Funds".
the administration (application, collection and disbursement) of grants requested by Churches within the Circuit from, but not limited to, the District and Connexion.

tn all these matters the transactions are not reflected in the SOFA because they are the income of either the Connexion or Churches as appropriate. Instead the transactions are disclosed in the Notes to the Accounts as required by SORP({FRS102)}, module 19.12.

In accordance with the Charities SORP (FRS102), the time of volunteers is not recognised.

Viii) Expenditure

This is recognised whena liability is incurred, or a constructive obligation arises, where the amount is reliably measurable and it is considered more likely than not that there will be an outflow of economic benefit.

ix) Grants

Grants made by the Circuit from its own funds are recognised in full at the time of agreement to make a grant. where the actual cost is determinable. Where the grant to be accrued is recurrent over more than one year, the balance payable in future years is treated as a provision for future commitments in the balance sheet.

x) VAT

Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers.

xi) Tangible fixed assets

These are capitalised if they can be used for more than one year, and individually cost at least £250. The freehold residential property is shown in the accounts at estimated net realisable value (after deduction of the Connexional Levy and legal and agent's fees that would be payable on the sale value}.

From time to time the Circuit may be required to assume responsibility for Church premises following closure and cessation of worship. This results in the Circuit becoming Managing Trustees for the property. At that time the property is recognised as an asset at its anticipated net sale price as determined by a professional valuation and after taking into consideration the levy to be charged by the Connexion. Any expenditure on such assets, if held for reinvestment of the proceeeds, as the trutees determine, that is likely to enhance sale value is capitalised at the time the expenditure is incurred. Where the proceeds are intended to be spent on actvities, the property is included in current assets at the lower of cost or realisable value.

xii(a) Monetary Investments

The Circuit's investments are in monetary assets classified as basic financial instruments under FRS102 and are held by the Trustees for Methodist Church Purposes (TMCP) as custodian trustees. The valuations, at market value, are those provided by TMCP. The unrealised gains/losses arising on investments at the end of the year are shown in the SOFA and in Note 12 below.

xii(b) Investment Property

From time to time the Circuit may hold residentail property (formerly manses) which is surplus to its normal staffing requirements. When this is the case and it is anticipated that the property is unlikely to be used as a manse within a period of two years, the property is classified as Investment Property (whether let out or not} and any lets are at market rates unless there is a compelling reason not to do so in furtherance of the Circuit's charitable objectives.

xiii Receivables and Payables; Bank and Cash (Basic Financial Instruments)

Debtors are stated at the amounts owed to the Circuit or prepaid. Creditors are recognised at settlement amount or the amount advanced to the Circuit.

xiv Methodist Connexional Funds

The Methodist Church Connexion raises assessments against Circuits and these are paid quarterly to their Districts. The Circuit receives contributions from the Churches in the Circuit. The District quarterly remits to The Methodist Church Fund most of the sum received from Circuits. A small sum is retained by the District to meet its own costs. The Circuit may act as agent for ad hoc collections for various funds controlled and adminsitered by The Methodist Church.

xv Funds

The trustees have adopted a policy for all unrestricted reserves which is detailed in the Trustees’ Report.

xvi Endowment funds

Where the Circuit holds money that may not be spent and must be retained (as capital) to generate an income the money or assets to be retained are classified as an Endowment Fund. The capital will be shown in the balance sheet in a column for endowment funds. The income may be restricted depending upon the terms of the endowment. (The Circuit does not currently have any endowment funds.)

xvii Ministers’ manse costs

The Circuit is required to provide accommodation for each minister in the Circuit and their families and this is seen as a benefit to the Circuit. Ministers are normally expected to occupy the manse provided for them, although the Circuit currently has one part-time minister who is living in their own accomodation. The Circuit bears the cost of repairs, maintenance, buildings insurance, Council Tax and water charges. These figures are not separately disclosed as benefits-in-kind for ministers as HMRC does not seek to tax these receipts in the hands of ministers.

CFB: Central Finance Board of the Methodist Church manages a Common Deposit Fund and a series of pooled Investment funds for Methodist entities in Great Britain and provides investment advice to those entities.

Church: a group of members from fewer than 10 to more than 300

Circuit: a group of Methodist Churches near each other, typically between 10 and 30

Circuit Meeting: The trustees of the Circuit, most of whom are appointed by their local Churches and others by virtue of a role they undertake for the Circuit and/or their local Churches.

CLT (Circuit Leadership Team): A group of Circuit trustees responsible for the day-to-day administration and policy formulation of the Circuit. Generally the CLT comprises the Presbyters and Deacons stationed within the Circuit and the Circuit Stewards and Circuit Treasurer.

CMTF: Circuit Model Trust Fund

Connexion: The Methodist Church in Great Britain which includes the Head Office at Methodist Church House, all Methodist Districts, Circuits and Churches in Great Britain.

Connexional Funds: The Designated and/or Restricted Funds held and administered by the Connexion in furtherance of its charitable and mission objectives.

District: a group of contiguous Circuits, usually between 15 and 30.

DAF: District Advance Fund

FRS: Financial Reporting Standard

HMRC: His Majesty's Revenue and Customs

MMPS: Methodist Ministers’ Pension Scheme

Presbyters (including Superintendent}: Probationer or Ordained Ministers and/or Deacons who have pastoral and administrative responsibility for Churches within the Circuit

SOFA: Statement of Financial Activities

SORP: Statement of Recommended Practice

TMCP: Trustees for Methodist Church Purposes, the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds

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PersonalLegacy donations and Gift Aid | eeoof [600)] £600 |
South from Elizabeth Long a ee ee ee:
Cliff Thursday Friends po [P0800] |
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The Circuit comprised 19 churches in the year and, knowing the Circuit's budget in advance and having been given an indication of what each church might be expected to contribute by using a formula which takes into account membership and lettings income, each church offers what it feels able to give. Contributions are made either monthly or quarterly in advance and are treated as prepayments on a receivable basis. Churches in the Circuit are:

Ayton Methodist Church

Briggswath & Sleights Methodist Church Burniston Methodist Church

Cayton Methodist Church

Cross Hill Methodist Church (Hunmanby} - Now closed

Emmanuel St. Joins Methodist/URC Local Ecumenical Partnership (Scarborough) Filey Methodist Church

Fylingthorpe Methodist Church

Hawsker Methodist Church

Littlebeck Methodist Church

Northstead Methodist Church (Scarborough) Queen Street Methodist Church (Scarborough) Robin Hood's Bay Methodist Church

Scalby Methodist Church

Seamer Methodist Church

Sherburn Methodist Church

Snainton Methodist Church - Now closed Westborough Methodist Church (Scarborough) Wreyfield Drive Methodist Church (Scarborough)

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Closed church (TMCP Funds) Snainton es = ee =) =)
Closed church (net of CFP Levy) South Cliff i: ET: eee:
EE Model Trust |
GrantsBurniston received |__ £10,861) [90.861]] £3, 396
- Return of RRFM Grant Not Used ee ee: eee
Return of Pension Fund Contributions Pe a ee) ee
Transfer of funds from Snainton aE ee ee eee)
Share of income from Mary Todd Trust EE ee ee)
Total
Rents received relates to the fetting of one Manse
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rrr r——C—“es Releasing Resources for Mission Driffield Layworker Fylingthorpe - Purchase of Audio/Visual Equipment

Model Trust i ae £20,000 £7,558

TOTAL

Stipends were paid to 3 fulltime Presbyters and 3 part time.

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Model Tras
General Fund funds Total 2024
Stipends & Allowances £133,594 £33,420] £167,014
National Insurance Contributions £12,776} £3,736 £16,512
Pension Fund contributions £22,748 £24,753
Apprenticeship Levy * £1,047 £1,047
Telephone/Broadband £5,833 £120! £5,953
Travel £8,377 £1,823 £10,200 £10,962
Total £184,374 £44,104 £225,479 £213,082
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For HMRC purposes The Methodist Church is a connected body. This means that all Methodist employing bodies are subject to the Apprenticeship Levy and The Methodist Church is entitled to receive just one allowance of £15,000.

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Salary £20,830
National Insurance Contributions £1,935
Pension Fund contributions £1,250
Total £24,015 £21,521
Total Salaries andassociatedcosts £249,493
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No empioyees received employee benefits of more than £60,000. All staff are paid at or above the Living Wage.

Most ordained presbyters and deacons are members of the Methodist Ministers' Pension Scheme (MMPS}. This is a defined benefitscheme. The Supreme Court held in 2014 that Methodist ministers (which term includes presbyters and deacons} are not employees of the Church. For simplicity, however, when dealing with National Insurance contributions and pension contributions , the terms ‘employer' and 'employee' are used as they would be in an employing body.

On the other hand, lay employees are contractually employeed and have the optionofjoining a defined benefit

pension scheme arranged by the Circuit, subject to meeting the qualifying conditions of the scheme.

The Connexion accounts for both pension schemes and shows the figures in the annual Methodist Church in Great Britain accounts. The MMPS is in deficit but a plan for removal of the deficit is being implemented.

Note 8a Cost of Superintendent, Presbyters, Deacon and Trustees

Each Minister is entitled to a 3 month sabbatical every 7 years and the expenses incurred are met by the Connexion, with the Circuit continuing to pay the stipend. The Circuit does not accrue for holiday pay cover as the remaining staff cover the holidays as needed and without extra pay.

Paymentsto trustees

Apart from the Presbyters, Circuit Support Manager and Community Layworker, no member of the Circuit Meeting or CLT was in receipt of any payment for work undertaken on behalf of the Circuit, although certain travel and administration costs were reimbursed,

One Trustee, who is the Circuit Meeting Secretary, is in receipt of a salary and pension contributions in respect of her role and has incurred travel costs and home working expenses during the year. The travel costs of Presbyters who attend CLT and Circuit meetings is included within their overail travel and is not separately determined.

Repairs and maintenance Councit Tax

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WaterEnergy [costs]
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£28,581 £28,581 £16,974
£8,628 £8,628
[__1,645|
| £1,645£503 £784
£43,043 £43,043
----- End of picture text -----

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a rrrr—“—™rC—sC—C—s—sC—Cs—CrsS—Cs—Csi—Crs—C“‘ECOCisCN Model Trust
District Expenses [£9,776] ere] £9,776 |
Methodist Church Fund
Connexional Priority Fund levy on South Cliff Sale a ee: ee ee
Connexional levy on Model Trust Fund opening balance a a a eee
ee Model Trust |. Designate
ContributionOutsourcedIndependent for Examination use ofoffice fee |Eenooo}etee =000f £1,0002) |
Learning finance support Es ee = |
and development a ee = 7
Stationery, printing, postage and other office expenses | serizgf =——i(‘iLSsSS Cdl fre £1866
Other ee ee es = eed
RentalBank property letting fees [easelenaoaf £2,052 |
Joyce ChargesDark and Saturday Breakfast expenses esa: eee eee eee| ee)2s
Quinquennial inspection costs PERE >=e
TMCPSupernumerary preachers | eizovapTTetzoral £8,762
Admin charges Se =) ee ts se
rrr LCeeee Mode} Trust
TMCP Managed Mixed Fund units - revaluation (gain)
TMCP Managed Equity Fund units - revaluation (gain)
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||||||| |---|---|---|---|---|---| |88|Coach|Road, YO22|5EQ| |155|Coldyhill|Lane,|YO12|6SD| |59|Lady|Edith's|Avenue,|YO12 5RA| |1|St,|John's|Avenue,|YO14|9AZ|

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Properties are valued at the net of estimated current sale value fess the Connexional Priority Fund Levy

(20% on the first £100,000 and 40% on the excess) and estimated selling fees.

The revaluation figures were last reviewed in 2025 based on Estate Agent's advice and there have been no major changes to market since that time.

The transfer between funds represents a transfer from TMCP to cover the community layworker wages and expenses and a proportion of the current year deficit.

Net Realisable Value of manses, as shown in Note 13.

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Trust jue | “ataionClosing Unit | vatstonClosing | unis | Closing Unitvation | vatntonClosing | ||
864 | aa7of ear] 6,350)PE£6,350) £6,238]
Total Valuation
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Council Tax Stipends & associated costs paid in advance Contributions from churches

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Trustees’ interest Fund

||
soso,
a||
soso,
a|a|||e060]
ee ee|£5,761|
ee| |---|---|---|---|---|---| |poe
500]|||||| |||||Model Trust|| |Trust|864||||| |Trust|12241||||| |Trust|21704||||| |Trust|22048|||||

Tangible Fixed Assets

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Cost or|valuation| |Investment|including|motor|||Fixtures,|fittings|| account and assets| |(NRV)|Manses|etc|properties|vehicles|and equipment|{|under construction|Total| |patance|brought|forwars__—|||ernaasol =|TT| |Pd| |scons|erttao| |evaluations)|||espaol||er| |Dispose)|Tt| |fransresseryPt| |patance|carried|forward|[||exona,roo]_—|col|=e|=~|col|eal|en|002 700| |Accumulated|depreciation| |polance|broughtforwerd||||| |oepreciationchargeforyear()|=||||Td| |Revatuatnso)||Ed| |osvorseeyEd| |fransrersneyyEd| |Net book|value| |proughtsorword|||ernaasol|ef S||eras| |canted forward|||exon!|=e|||ex na 70|

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|||||||| |---|---|---|---|---|---|---| |Market|value|at| |Investment|assets:|yearend| |Investment|properties| |Financial|assets| |Analysis|of investments| |companies,|unit|trusts|or other|collective|investment schemes|£248,443| |[angie unttuecattrcledie mesimenenes|EY|sal| |Securities|notlisted|on arecognised Stockxchange| |coshheidaspartoftheinvestmentporfofo| |lotherinestments| |Total| |Change|in|investment values|

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DECLARATIONS

Treasurer

{ confirm that | have prepared the accounts from the records ofthe Circuit and that they include all funds under the control of the Circuit

Signature of Treasurer Date Address Westborough Methodist Church, Westborough, Scarborough, YO11 1TS

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Date if 5 | a
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Presentation to the Circuit Meeting for approval.

| confirm confirm that the Accounts were presented to the the Accounts were presented to the Accounts were presented to the were presented to the presented to the to the the Circuit Meeting on Meeting on on and were approved

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| confirm confirm that the Accounts were presented to the the Accounts were presented to the Accounts were presented to the were presented to the presented to the to the the Circuit Meeting on Meeting on on [sid
and were approved
Name of the Chair of the meeting Revd Graham Morgan
Date ‘
wyp \ 2b
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Independent Examiner’s Report to the Trustees of the

North Yorkshire Coast Methodist Circuit

This Report is on the Circuit Accounts for the year ended 31° August 2025

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

| report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination | have foliowed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s Statement

Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. | confirm that | am qualified to undertake the examination because | am a member of the Association of Chartered Accountants, which is one of the listed bodies.

| have completed my examination. | confirm that no material matters have come to my attention in conneciion with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in repsect of the charity as required by section 130 of the Act; or
2 the accounts do not accord with those records.

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be

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Name TAs. Dixan5
Signature FX De
_
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Relevant Professional qualification or body

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TAG
SCAPBOPOUEK, -eOLe STV
Date 1S\ \2026
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aa .
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NORTH YORKSHIRE COAST METHODIST CIRCUIT Registered Charity No. 1136165

FINANCIAL STATEMENTS (accruals basis) for the year ended 31 August 2025

‘

North Yorkshire Coast Methodist Circuit

Circuit No. 29/31

Statement of Financial Activities (SOFA) for the year ended 31 August 2025

Circuit

29/31

North Yorkshire Coast Methodist Circuit

Balance Sheet as at 31 August 2025

NORTH YORKSHIRE COAST METHODIST CIRCUIT Notes to the accounts for the year ending 31 August 2025

i) Accounting standard

ii) Public benefit entity

ili) Basis

iv) Content

v) Going concern

Based on the monetary assets and human resources available at 31 August 2025, the trustees believe that the Circuit is a going concern.

vi) Consolidation

vii) Income recognition

Income is brought into account when there is an entitlement and the amount is reasonable measurable once it is more than likely than not that the economic benefit of the income will be forthcoming.

The Circuit acts as agent in two matters:

the collection fram Churches and payment over of their contributions to various Funds controlled and administered by The Methodist Church - "Connexional Funds".
the administration (application, collection and disbursement) of grants requested by Churches within the Circuit from, but not limited to, the District and Connexion.

In accordance with the Charities SORP (FRS102), the time of volunteers is not recognised.

Viii) Expenditure

ix) Grants

x) VAT

Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers.

xi) Tangible fixed assets

xii(a) Monetary Investments

xii(b) Investment Property

xiii Receivables and Payables; Bank and Cash (Basic Financial Instruments)

Debtors are stated at the amounts owed to the Circuit or prepaid. Creditors are recognised at settlement amount or the amount advanced to the Circuit.

xiv Methodist Connexional Funds

xv Funds

The trustees have adopted a policy for all unrestricted reserves which is detailed in the Trustees’ Report.

xvi Endowment funds

xvii Ministers’ manse costs

Church: a group of members from fewer than 10 to more than 300

Circuit: a group of Methodist Churches near each other, typically between 10 and 30

Circuit Meeting: The trustees of the Circuit, most of whom are appointed by their local Churches and others by virtue of a role they undertake for the Circuit and/or their local Churches.

CMTF: Circuit Model Trust Fund

Connexion: The Methodist Church in Great Britain which includes the Head Office at Methodist Church House, all Methodist Districts, Circuits and Churches in Great Britain.

Connexional Funds: The Designated and/or Restricted Funds held and administered by the Connexion in furtherance of its charitable and mission objectives.

District: a group of contiguous Circuits, usually between 15 and 30.

DAF: District Advance Fund

FRS: Financial Reporting Standard

HMRC: His Majesty's Revenue and Customs

MMPS: Methodist Ministers’ Pension Scheme

Presbyters (including Superintendent}: Probationer or Ordained Ministers and/or Deacons who have pastoral and administrative responsibility for Churches within the Circuit

SOFA: Statement of Financial Activities

SORP: Statement of Recommended Practice

TMCP: Trustees for Methodist Church Purposes, the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds

Ayton Methodist Church

Briggswath & Sleights Methodist Church Burniston Methodist Church

Cayton Methodist Church

Cross Hill Methodist Church (Hunmanby} - Now closed

Emmanuel St. Joins Methodist/URC Local Ecumenical Partnership (Scarborough) Filey Methodist Church

Fylingthorpe Methodist Church

Hawsker Methodist Church

Littlebeck Methodist Church

Northstead Methodist Church (Scarborough) Queen Street Methodist Church (Scarborough) Robin Hood's Bay Methodist Church

Scalby Methodist Church

Seamer Methodist Church

Sherburn Methodist Church

Snainton Methodist Church - Now closed Westborough Methodist Church (Scarborough) Wreyfield Drive Methodist Church (Scarborough)

rrr r——C—“es Releasing Resources for Mission Driffield Layworker Fylingthorpe - Purchase of Audio/Visual Equipment

Model Trust i ae £20,000 £7,558

TOTAL

Stipends were paid to 3 fulltime Presbyters and 3 part time.

For HMRC purposes The Methodist Church is a connected body. This means that all Methodist employing bodies are subject to the Apprenticeship Levy and The Methodist Church is entitled to receive just one allowance of £15,000.

No empioyees received employee benefits of more than £60,000. All staff are paid at or above the Living Wage.

On the other hand, lay employees are contractually employeed and have the optionofjoining a defined benefit

pension scheme arranged by the Circuit, subject to meeting the qualifying conditions of the scheme.

Note 8a Cost of Superintendent, Presbyters, Deacon and Trustees

Paymentsto trustees

Repairs and maintenance Councit Tax

----- Start of picture text -----
WaterEnergy [costs]
----- End of picture text -----

----- Start of picture text -----
£28,581 £28,581 £16,974
£8,628 £8,628
[__1,645|
| £1,645£503 £784
£43,043 £43,043
----- End of picture text -----

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |88|Coach|Road, YO22|5EQ| |155|Coldyhill|Lane,|YO12|6SD| |59|Lady|Edith's|Avenue,|YO12 5RA| |1|St,|John's|Avenue,|YO14|9AZ|

----- End of picture text -----

Properties are valued at the net of estimated current sale value fess the Connexional Priority Fund Levy

(20% on the first £100,000 and 40% on the excess) and estimated selling fees.

The revaluation figures were last reviewed in 2025 based on Estate Agent's advice and there have been no major changes to market since that time.

The transfer between funds represents a transfer from TMCP to cover the community layworker wages and expenses and a proportion of the current year deficit.

Net Realisable Value of manses, as shown in Note 13.

Council Tax Stipends & associated costs paid in advance Contributions from churches

rr—“—‘—‘i™OOCOCOC*CsCsCiC‘(R

Trustees’ interest Fund

||
soso,
a||
soso,
a|a|||e060]
ee ee|£5,761|
ee| |---|---|---|---|---|---| |poe
500]|||||| |||||Model Trust|| |Trust|864||||| |Trust|12241||||| |Trust|21704||||| |Trust|22048|||||

Tangible Fixed Assets

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DECLARATIONS

Treasurer

{ confirm that | have prepared the accounts from the records ofthe Circuit and that they include all funds under the control of the Circuit

Signature of Treasurer Date Address Westborough Methodist Church, Westborough, Scarborough, YO11 1TS

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Date if 5 | a
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Presentation to the Circuit Meeting for approval.

Independent Examiner’s Report to the Trustees of the

North Yorkshire Coast Methodist Circuit

This Report is on the Circuit Accounts for the year ended 31° August 2025

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

Independent Examiner’s Statement

| have completed my examination. | confirm that no material matters have come to my attention in conneciion with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in repsect of the charity as required by section 130 of the Act; or
2 the accounts do not accord with those records.

----- Start of picture text -----
Name TAs. Dixan5
Signature FX De
_
----- End of picture text -----

Relevant Professional qualification or body

----- Start of picture text -----
TAG
SCAPBOPOUEK, -eOLe STV
Date 1S\ \2026
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