THE HANTS4URREY BORDER MEfHODIST CIRCUIT
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Page
Contents
Referen￿ and administrative details
Trustees, Report
Independent Examinerfs Report
statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10-14

HAMtS-SURRFI BORDER MEfHODIST CIRCUIT
REFERENCE AND ADMINISTR4TIVE D￿AlLs
Trustees
Ann Adams (From Sept 2024)
Aileen Ashby
Rev Kyung Mi Banks (From Sept 2024)
Mdvyn Buckett
Gill Bunch (resigned June 2024)
Kym Burgess
Denis Compton
Loise Cushing
Nina Curley
Steve Curtis
Alex Day (Resigned September 2024)
Rev Anne Day
Steve Dewey
Carole Gaines
Joy Everingham (From Sept 2024)
Frances Gawthrop
Liz George
Neil Gray
Rita Greig
Rev Gina Hoff (Resigned 31 August 2024)
Rev Michael Hopkins (resigned Jan 2024)
Christopher Hunter
Margarel Janes
Liz Jones
Rev Gisela Lawson
David Moll
lan Moore
Jayne Moore
Michael Morrice
Judith Nicholls
Alison Noakes
Rev Nicholas Ot)orski
Thomas Oborski
Andy Osbome (from Sept 2023)
Sally Press
Elizabeth Read
Heather Richards
Alex Sanderson
lan Sargeant
Brian Sexton
Rev Philip Simpkins
Muriel Simpson
Sue Smith
Gill Ter Kuile
Graham Tttterington
Mutsa Ushewokunze (From Sept 2024)
Jill Whittingham
Carol Woodruffe (From March 2024)
David Kember
Key Management Personnel
REV NICHOLAS OBORSKI
REV ANN DAY
REV GINA HOFF
REV MICHAEL HOPKINS
REV PHILLIP SIMPKINS
ELIZ4BETH ANNE GEORGE
DAVID WILLIAM MOLL
JAYNE BEVERLEY MOORE
MICHAEL JOHN MORRICE
Page I

HANBSURREY BORDER MEtHODIST CIRCUIT
REFERENCEAND ADMINISTRATIVE D￿AlLs
Principal office
12 Glen Road
FLEET
Hampshire
GU513QR
Independent Examiners
Jacob Cavenagh & Skeet
5 Robin Hood Lane
Sutton
SM12SW
Bankers
CAF Bank
25 Kings Hill Avenue,
Kings Hill,
West Malling
Central Finan￿ Board of the Methodist Church
9 Bonhill Street
London
EC2A 4PE
The Trustees for Methodist Church Purposes
Central Buildings
Oldham Street
Manchester
M11JQ
Charity registration number: 1137593
Page 2

THE HANTS￿uRREy BORDER MEfHODIST CIRCUIT
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
The Trustees present their report and financial statements of Hants-surrey Border Methodist
Circuit for the year ended 31 August 2024. These have been prepared in compliance with the
Charrties Statement of Recommended Practice (Charities SORP (FRS 102)) and Financial
Reporting Standard 102 (FRS 102).
Structure, govemance, and management
The charty was established by a Deed of Union (1932) and Methodist Church Act (1976)
adopted on 26 August 2010.
Recruitment and appointment of trustees
Trustees, selection method:
. Certain Officers and elected representatsves of local churches.
. Ministers appointed to the Circuit by the Methodist Conference.
Additional governance issues
The Circuit comprises nine churches". Aldershot, Alton, Cove. Fleet. Frimley Green, Hale,
Hartley Wintney, North Camp. Rowledge and two LEPS: Elvetham Heath (Fleet LEP),The
Spire (Farnham LEP). Work continued through the year to further develop the Circuit to help
it effectively fulfil its purpose as mentioned below under objectives and activities.
The Ash Vale Chapel (a building owned by the Circuit) is a °Fresh Expression. of church
managed jointly w.rth St Mary's Church, Ash Vale. This is t￿ated as a Circuit 'project' with the
operating costs met from Chapel's income from users and donations wrth the intention of it
being self-supporting.
There is a local management group wrth Methodist and St Mary's Church membership which
has responsibilty for routine maintenance of the property. A part time manager appointed
by the management group has day-to4ay oversight of its activities.
Objects of the Circuit
The purposes of the Methodist Church are and shall be deemed to have been since the
date of union the advancement of -
the Christian faith in accordance with the doctrinal standards and the discipline of the
Methodist Church.
any charitable purpose for the time being of any Connexional, district, circuit. local or
other organisation of the Methodist Church"
any charitable purpose for the time being of any society or institution subsidiary or
ancillary to the Methodist Church.
any purpose for the time being of any charity being a charity subsidiary or ancillary to
the Methodist Church.
The principal activlties of the Circuit
The Circuit is where new initiatives and changes in the pattem of church life originate. This is
where the staffing capacity and resources for ministy are organised, where fresh expressions
of church or new pioneer ministries are launched, and where decisions to close churches in
the interest of re-shaping mission priorities are debated.
Page 3

THE HANTS-SURREY BORDER MEfHODIST CIRCUIT
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
We act as an umbrella and resourcing body for the 9 local churches, 2 LEP churches, 1
Fresh Expressions project and a Garison Worker in the Circuit. The object is thal they can
effectively fu￿11 their mission statements to engage with all those who seek God andlor
spiritual dimension to their lives.
We organise. provide leadership of. and administer the Circuit Meeting as the Circuit's
governing body. and provide the link upwards to District and Conference. Anyone is welcome
to attend and contribute to the meets.ng by invitation
We administer the stipends and expenses of ministers and salaries and expenses of lay
workers in the Circuit, provide pastoral support and, where appropriate, provide their
accommodation.
We promote the well-being of Circuit churches and open access to all who wish to participate
in their activities. through oversight of individual church councils and their decision-making,
and in consultation with their representatives in the Circuit Meeting (who are also twstees of
the Circuit).
We prepare the quarterly Circuit preaching plan that assigns ministers and lay preachers to
church services, to which all are welcome.
We encourage ecumenical work and activities wth other Christian denominations and their
congregations.
Public Benefft
The Trustees are aware of their duty. set out in section 4 of the Charrties Acl 2006, to have
due regard to the public benefft guidance published by the Charity Commission.
The Circuit is part of the Methodist church which exists, to..
1. Increase awareness of God's presence and to celebrate God's love;
2. Help people to leam and grow as Christians, through mutual support and care; and
3. Be a good neighbour to people in need and challenge injustice.
The trustees consider that for these reasons the charity meets these public benefit
requirements.
Revlew of Progress - 23124
Through the local churches represented in the Circuit, and the resources allocated to them,
the following achievements have been made:
Continued opportunities for public worship in many of the larger towns and villages in
the CircuiL
The continued abilty to offer occasional Servi￿ (e.g. baptisms, weddings, funerals)
to both church members and others. as required.
Continued pastoral care of a wide range of age groups, both within the church
membership and the wider communty.
Continued participation in various communty-based projects.
Page 4

THE HANTS4URREY BORDER MEfHODIST CIRCUIT
TRUSTEES, REPORT
FOR THE YB4R ENDED 31 AUGUST 2024
Continued support for the work of local charities and communty groups.
The continued management and maintenance of properties required to achieve the
aims and objectives of the Circuit.
The ecumenical arts and community project (Fresh Expressions) based at The Chapel in Ash
Vale is provided in partnership with St Mary's Church. The project is supervised by a local
Management Committee with representatives from the Circuit and St Mar￿S PCC.
The Circuit employs a lay worker as a youth and family worker in the Aldershot militsry garrison
who lives in a flat provided by the MOD in their base. They work wrth schools associated with
families based in the garrison.
The churches continue to meet the challenge of a reducing membership. The Circuit is
working with the local churches to understand their vision for their future.
Flnancial Review and ReseNes
Income and expenditure
The Circuit Assessment is reviewed annually and set at a level to cover the cost of meeting
its objectives, and activrties listed below. It is shared between 9 local churches on an equitsble
basis. The LEPS pay a contribution to the Circuit on a dffterent basis under their respective
sharing agreements.
Under Stsnding Orders. the Circuit must meet its financial obligations in relation to the support
of its Presbyters. fve manses and Connexional requirements. The Circuit therefore, needs to
generate a reasonable surplus to meet these Obl￿atIonS and ensure that the 'reserves
policies. relating to its various funds are maintained
Overall, the net movement in fvnds for the year was £20,052 (2023 - £17,081)
Reserves pollcy
The Trustees have considered the level of reserves they wish to retain that are appropriate to
the Circuit's needs. This is based on the Circuivs size and the level of financial commitments
held.
The Trustees aim to ensure the charty will be able to continue to fulfil its charitable objectives
even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will
endeavour not to set aside funds unnecessarity.
General fund expenditure during the financial year was £409,800 (2023 - £422,169).
General fund balance was £263,808 (2023 - £262.980).
This represents around 11 months expenditure - more than the 6 months required by the
Circuit's Reserves Policy.
Other unrestricted (designated) funds are generalty perfonning sats'sfactorily.
Page 5

THE HANTS4URREY BORDER MEfHODIST CIRCUIT
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
Excluding fr￿hold propety, the balan￿ of the unrestricted funds stands at £695.500 {2023
£675,448).
The Circuit has a balance owed to Wessex Trust of £51,472.23 as its contribution towards
the new manse required for Church on the Heath. This will be released when the sharing
agreement has been signed.
Risk Analysis and Management
The Trustees actively review the major risks which the charrty fa￿ on a regular basis and
believe that maintaining the free reserves stated combined with the annual review of the
controls over key financial systems carried out on an annual basis will provide sufficient
reSoUr￿S in the event of adverse conditions. The Trustees have also examined other
operational and business risks which they face and confinn that they have established
systems to mits'gate the significant risks.
Trustees. Responsibilities
The law requires those responsible for the administration of charrttes to prepare financial
statements for each financial year which give a true and fair view of the state of the affairs of
the charty and of the surplus or deficit of the charity for that year. In preparing those financial
statements, they are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP.,
make judgements and ests"mates that are reasonable and prudent;
state whether applicable accounting standards have been followed. subject to any
material departures disclosed and explained in the financial statements: and
prepare the financial statements on the going con￿rn basis.
They have overall responsibilty for ensuring that the charity has appropriate systems of
control. financial and otherwise.
Those responsible for the administrab'on of charities are required to keep proper accounting
records which disclose with reasonable accura￿ at any time the financial position of the
charity and enable them to ensure that the financial statements comply with the Charities Act
2011. They are also responsible for safeguarding the assets of the charity and hen￿ for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
For and on behalf of the trustees
PrfkL
Rev Philip Simpkins
Date: 5 December 2024
Page 6

INDEPENDENT EXAMINERS REPORT TO THE MEMBERS OF
THE HANTS-SURREY BORDER MEfHODIST CIRcurr
I report to the charity trustees on my examination of the accounts of The Hants-surrey Border Methodist
Circuit (the Charity) for the year ended 31 August 2024.
Responsibilitles and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordan￿ with the
requirements of the Charities Act 2011 ('the Acf).
I report in respect of my examination of the tharit￿S accounts as carried out under section 145 of the Act and
in carrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
Independent examinevs statement
sin￿ the Charty's gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 ACL I confirm that l am qualified to undertake the examination because l am a
member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confinn that no matters have come to my attention in connection with
the examination giving me cause to believe that in any material respect".
accounting records were not kept in respect of the Trust as required by section 130 of the Act" or
the accounts do not accord with those records: or
the accounts do not compty with the applicable requirements conceming the fonn and content of
accounts set out in the Charities (Accounts and Report) Regulations 2008 other than any
requirement that the accounts give a 'true and fair view, which is not a matter considered as part
of an independent examination.
I have no COn￿rnS 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
reached.
Paul Newton FCA
Jacob Cavenagh & Skeet
5 Robin Hood Lane
Sutton
Surrey
SM12SW
10 December 2024
Page 7

THE HANTS-SURREY BORDER M￿HoDIsTcIRCu
STATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024
2024
2023
Income from:
Note
Charitable Activities
Donations
Grants
Investment Income
Interest
Other Trading Activities Manse rental
Total Income
329,684
34.100
33,668
32,400
429,852
331.494
68,209
19.637
19.909
439.249
Expenditure on:
Charitable Activities
Total Expenditure
Ongoing activities
41)9,800
409,8DO
422.169
422.169
Net (expenditure)Ilncome
20.052
17.080
Reconclllatlon of Funds
Funds brought forward on I September2023
2,831.879
2.814.799
Funds carried for4vard at 31 August2024
2,851.931
2.831.879
Page 8

THE HANTS-SURREY BORDER CIRCUIT
BALANCE SHE￿As AT31 AUGUST 2024
2024
2023
Note
Flxed Assets
Tangible Assets
2,156.431
2,156,431
Current Assets
Debtors
52,709
Prepayments
226
Cash at bank and in hand
754,574
709,157
754,800
761,866
Credttors:
Amountsfaliingduewithin one year
(59.300)
(86,418)
Net current assets
695,500
675,448
Total assets less current Uabllltles
2,851,931
2,831,879
Reserves
Unrestricted income funds
2.851.931
2,831,879
Total Charity Funds
2,851.931
2,831,879
Approved bytheTrustees on 5 December2024 and signed on their behalf by
Rev. Philip Simpkins
Trustee
Page 9

HANTS4URREY BORDER METHODIST CIRcufT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
AccouKfiNG POLICIES
THE HANTS￿uRREy BORDER METHODIST CIRCUIT was fo￿ed on 1. September
2012. The principal office is.
12 Glen Road
FLEET
GU51
(a) Basis of accounting
These financial statements have been prepared in accordance with FRS 102 "The
Financtal Reporting Standard applicable in the UK and Republic of Ireland" {"FRS
102°), °Accounting and Reporting by Charities. the Stalement of Recommended
Practice for charities applying FRS 102, the Chartties Act 2011 and UK Generally
Accepted Accounting Practi￿. The circuit is a Public Benefft Entity as defined by FRS
102.
The financial statements are prepared in sterling, which is the functional currency of
the circuit. Monetary amounts in these financial statements are rounded to the nearest
The financial statements have been prepared under the historical cost convention.
(b) Going concern
At the time of approving the financial statements. the trustees have a reasonable
expectation that the charity has adequate resources to continue in operational
existence forthe foreseeable future. Therefore, the trustees continue to adopt the going
concem basis of accnunting in preparing the financial statements.
(c) Income
Voluntary income and donations (induding legacies) are accounted for On￿ the charity
has entitlement to the income, it is probable the income will be received, and the
amount of inco￿￿ receivable can be reliably rneasu￿d. Vthere material assets are
donated to the circuit for its use, these are capitalised at the estimated market value at
the date of the grft and included under income.
(d) Expendlture
Expenditure is accrued as soon as a liabilty is considered probable, discounted to
present value for longer temi liabilities. Charitable expenditure includes all support
costs in respect of the charity activities.
(e) Grants payable
Grants payable are accounted for as they are agree by Circuit Meeting.
(fj Governance
This comprises all the expenditure incurred in M￿ting the constitutional requirements
of the charity and is included in charitable expenditure.
Page 10

HANTS-SURREY BORDER MEfHODIST CIRCUIT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024 (continued)
AccouNfiNG POUCIES {continued)
(g) Fixed assets
Land and buildings are induded at deemed cost. Freehold land is not depreciated.
Vthere the charity adopts a policy of maintaining properties to a standard that prolongs
their lives and enhances their residual value, the charity considers any dep￿CiatIon
arising to be insignificant and the properties are not depreciated.
(h) Debtors
Prepayments are valued at the amount prepaid.
(i) Cash and cash equivalents
Cash at bank and in hand includes cash and short temi highty liquid investments with
a short maturty of three months or less from the date of opening of the deposit.
(i) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation
arising from a past event that will probably result in the transfer of funds to a third party
and the amount due to settle the obligation can be measured or estimated reliably.
Creditors and provisions are recognised at their settlement amount.
(k) Financial instruments
The charty onty has financial assets and liabilities of a kind that qualify as basic
financial instruments. Basic financial instruments are initialty recognised at transaction
value and subsequently measured at their settlement value.
(l) Penslon contributions
Contributions to personal pension schemes are charged as they fall due.
Page11

Hants- Surrey Border Methodist Circuit
Notes to the Financial Statements
For the Year Ended 31 Au
ust 2024 (continued)
INCOME FROM CHARITABLEACTMTIES
2024
2023
Circuit Assessments
Contributions
ChapelAsh Vale
309,570
7.000
13.114
329.684
311,963
66
19,465
331,494
EXPENDITURE ON CHARrrABLE ACTIVITIES
2024
2023
Connectional and DistrictAssessments
Staff Costs
Staff Expenses
Staff Costs
Property Costs
Mission Projects
Legal & professional Fees
Bank Charges
Governance Costs
86,332
206,248
15,412
8.208
57,994
28,263
4.282
76.468
207,946
15,599
14,066
67,948
35,325
908
Office
1.029
2.880
422.169
Independent Examiner
2100
409.800
STAFF COSTS
2024
2023
Salaries
Employevs National Insurance Contributions
Employe¢s Pension Contributions
Contribution to other salaries and other costs
162,283
14,920
33,103
4,150
214,456
166,753
14,686
30.916
9,657
222,012
The average nurnber of employees duringthe yearwere
No employees received remuneration of more than £60,000
TRUSTEES REMUNERATION
The stipends. employerfs NIC and employer's pension contributions of the Presbyters, who are
Trustees, are paid bythe Methodist Connection. buttheircosts are funded bythe Circuit. These are
included in the staff costs note in these accounts.
The Trustees were reimbursed expenses of £7.754 (2023 £5.964)
There were no other related party transactions in the year.
Page 12

Hants- Surrey Border Methodist Circuit
Notes to the Financialstatements
For the Year Ended 31 August 2024 (continued)
TANGIBLE FIXED ASSETS
Freehold
Property
Cost
At 31stAugust2024
At 31st August 2023
2,156,431
2,156,431
CREDITORS: Amounts falling due within one year
2024
2023
Accruals
Deferred income
20,300
39,000
59,300
14,820
71.598
86,418
FUNDS
I September
2023
Income
31 August
2024
Expenditure
Transfers
Unrestrlcted
General Fund
262,980
326.957
286.129
140,000)
263.807
Designated Funds
Ashvale Chapel(Freehold)
Manse Fund (Freeholds)
Manse Repair Fund
Frimley Green Worker
North Campworker
Garrison Worker
Mission Support
The ChapelAsh Vale
750,482
1,405,949
91,819
19.527
24.313
211,618
46,622
18,569
750,482
1,405,949
89,867
38,527
24,313
207,660
52,320
19,005
4,926
19.000
57,994
51,116
33,455
32.400
13.114
37,413
16.390
11,874
{10,3121
1804)
Total Funds
2.831.879
429,852
409,800
2,851.931
The Deslgnated Funds are represented bythe Charitys cash rsetves andfixed asset investments and
General Fund
General reserves comprise the fundswhich are either not designated or
restricted.
Ashvale Chapel is a freehold church used bythe Circuitfor a fresh
expressions church
Manse Fund isthe 5freehold properties used bythe Circuitto house
Presbyters
Manse Repair Fund is monies set asideto maintsin and refurt)ish the
manse dwellings used by the Presbyters
Frimley Green Worker Fund is monies received from grants forthe
employmentof a taywotkerforthe Frimley Green and Cove churchesto
workwith families and young people
North Camp Layworker Fund represents monies received as grants to
be used forthe employmentof a families and youth worker at North
Camp Methodistchurch
Ashvale Chapel (Freehold)
Manse Fund (Freeholds)
Manse Repair Fund
Frimley Green Worker
North Campworker
Page 13

Hants- Surrey Border Methodist Circuit
Notes to the Financial Statements
Forthe Year Ended 31 August 2024 (continued)
FUNDS (conllnued)
Garrison w0￿er
Garrison Worker Fund representsfunds set asideto employa workerto
supportfamib'es and youth in the Aldershot Garison.
Mission Support isfunds available to circuitchurches for speciflc
The Chapel is a Fresh Expressions church run as in partnership with St
Mission Support
The ChapelAsh Vale
31 August
2022
Income
Expenditure
Transfers
31 August
2023
Unrestrlcted
General Fund
Designated Funds
Ashvale Chapel (Freehold
Manse Fund {Freeholds)
Manse Repair Fund
Frimley Green Worker
North Camp Layworker
Garrison Worker
Mlssion Support
The ChapelAsh Vale
269.753
332.166
269,548
(69,391)
262,980
750,482
1,405,949
99.767
750,482
1,405,949
91,819
19.527
24,313
211.618
46,622
18,569
67,948
13,473
60,000
18,000
15,000
12.709
40,000
19,909
19.465
11,604
207,492
66,511
3.241
35,874
21,798
13,528
{18,0001
9,391
Total Funds
2,814,799
439.249
422,169
2,831,879
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tan￿bleA$$etS Netcurrent
Assets
Total
2024
2,156.431
695.500 2,851,931
2023
2,156.431
675,448 2,831,879
Page 14