REGISTERED CHARITY NUMBER 1138103 Re ort of the Trustees and Financial Statement for the Year ended 31 Au ust 2025 for n Methodist Circuit Re ort of the Trustees The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of the Charities Act 2011 and the Charities 'Statement of Recommended Practice ISORPI 2015 ' as applicable to the Financial Reporting Standard in the UK and Republic of Ireland IFRS 1021 leffective from l January 20151. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1138103 Principal address Wigan Methodist Circuit Circuit Office Spencer Road Whitley Wigan WNI 2QR Trustees The members of the Circuit Meeting are the Charity Trustees. A full list of trustees is included in the financial statements. Accountant and Independent Examiner Arc Accountancy Solutions Limited 51 Laverton Road Lytham St. Annes FY8 IEN Advisers The charity's investment manaEers are TMCP, Central Buildings, Oldham Street, Manchester Ml IJQ. STRucfuRE, GOVERNANCE AND MANAGEMENT The following ministers arted throughout the year: Rev Peter Powers Rev Richard Towle Rev John Hilton Deacon Kathryn Lamb Deacon Clare Purfit Governing document The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. The charitable trust is constituted by the Deed of Union 1932, the Methodist Church Act 1976, is part of the Methodist Church of UK. The trustees listed have served throughout the year. Appointment of trustees is governed by the Methodist Church Act 1976. The Managing Trustees of Churches and the Circuit are empowered by our Standing Orders to appoint new trustees and to fill vacancies arising through resignation or death of an existing trustee. Circuit Managing Trustees have regular meetings where the Circuit's main Re ort of the Trustees areas of activity and by extension the aims of the charity are discussed and agreed. The day to functioning of the circuit Is governed by Standing Orders as set out in the Constitution, Practice and Discipline of the Methodist Church. The charitable trust is registered with the Charity Commission. FINANCIAL REVIEW Reserves policy The Managing Trustees review the major risks which the charity face and consider that there are none which would stop the charity from maintaining its objects. Assessments from individual churches have been agreed for the forthcoming year. It is the policy of the charity to maintain unrestricted funds at a reasonable level to cover unforeseen expenses. This provides sufficient funds to cover management and administration and support costs for at least 6-months. Ministerial stipends remained at the same level. The Circuit continues, via grants and donations received, to support one Family Missioner who works with local churches in the circuit and community. Two manses Iupholland Road & Spencer Road) continue to be leased and produce a regular monthly income to the Circuit. Total assessment levied on the churches was £200,719. The overall net decrease in Circuit funds for the year was £130,075. The total income and expenditure account for the year is detailed in the financial statements. The total value of manse and church property decreased in the year by £200,000 due to the sale of Blackrod church. Income from lettings has not recovered to pre-pandemic levels and the need to support individual churches continued into this financial year. The trustees consider that the funds available are sufficient to permit the trust to continue in operation in the medium term, given the agreed assessments of the individual churches and the Connexional nature of its governance. Rlsk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Safeguarding The Circuit is committed to ensuring the implementation of the Connexional Safeguarding Policy, government legislation, guidance and safe practice in the circuit and in the churches. A training programme has enabled all members needing updating training and those needinE initial traininE to attend an appropriate session. Investment Powers The Methodist Church Act 1976 authorises the trustees to make and hold investments using the general and other funds of the charity, and such investments are presently held and shown within the financial statements at their current value. Re ort of the Trustees OBJECTIVES AND ACTIVITIES The objectives and aims of the ManaginE Trustees are to oversee and further the work of the Methodist Church. To this end, those activities which come within the oversight of the Managing Trustees are to provide ministerial oversight, manage circuit property including manses, contribute, as agreed. to District and Connexional assessments and be mindful of development opportunities for the Circuit. In order to do this the Managing Trustees, raise assessments on individual Methodist Churches in the Wigan area in accordance with Standing Orders. They may also make grants to individual churche5 for property, Ministry and Mission as permitted and governed by the Standing Orders. The Managing Trustees believe that these activities and the church resources are for the public benefit as, through its work the Managing Trustees enable pastoral ministry, spiritual engagement and contribute to community development in the Wigan Area. The Managing Trustees have noted the Charity Commission's guidance on public benefit. ACHIEVEMENT AND PERFORMANCE The Wigan Circuit seeks to be a close union of its individual churches. Everyone connected with a church should expect to feel that they are an important part of the church family and be supported. Through our common faith in Christ we seek, in prayerful action, to share and spread the love of Jesus throughout the local and wider community. Opportunities for gathering as a circuit have increased during the year. As well as circuit worship and events, groups of churches in geographical proximity share worship regularly. The circuit continues to place an emphasis on training for mission. This includes training in Safeguarding, Equality, Diversity and Inclusion, and Unconscious Bias, that we may be a group of churches more able to serve our diverse communities. The twelve churches acr05S the circuit continue to serve their local communities through coffee mornings, luncheon clubs, toddlers, friendship groups, family support groups, crdft groups and book clubs, all reaching out into the community. We have strong links with the two Methodist/Anglican Schools in our circuit. The town Centre church works with the homeless and offers a food bank which is strongly supported by all the other circuit churches. Many church buildings are used on a regular basis for community activities by outside agencies including AEe Concern, Healthy Living, as well as the Redeemed Church of God, the Quakers, ACE, Different nurseries, they are also home for a number of scout and guide association groups. We continue to offer prayer space5 and warm place5 for anyone and are sUPPOrting local schools and families with food parcels and pastoral care as appropriate. A lot of the work in the circuit is done on a voluntary basis and includes that of Circuit and church officers, commissioned Lay Persons, Local Preachers and Worship Leaders, members and secretaries of all the church committees and those assisting in running children's work etc. Our financial management continues to be supported by Transforming Church and Communities organisation to manage day to day circuit finances, and with our accountant the circuit is able to monitor our financial activities effectively. From a financial perspective, the Managing Trustees consider that the performance of the charity this year has been satisfactory. Stipends and salaries have been covered, circuit property managed and kept in reasonable repair and external expenses covered. The circuit has completed the sale of Blackrod Church premises, which has supported the income and expenditure deficit during the year. The Circuit's four ordained staff continue to serve the twelve Local Churches. Re ort of the Trustees STATEMENT OF TRUSTEES RESPONSIBILITIES The trustees are responsible for preparing this report and the financial statements in accordance with applicable law and United Kingdom Accountin8 Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charitie5 in England and Wales, the Charities Act 2011, Charity IAccounts and Reportsl Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year. The statements must give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently- observe the methods and principles in the Charity SORP,. make judgements and estimates that are reasonable and prudent,. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the Clrcult Meetlng on 2310612026 and slgned on Its behalf by: Rev. Peter E. Powers Superintendent Minister Wigan Circuit Re ort of the Trustees Appendix Managing Trustees 2024125 The trustees are the members of the Circuit Meeting as set out below as at 31 August 2025-. Circuit Staff Circuit Stewards Sec. of Circuit m Sec. of Preachers, meeting Circuit Treasurer Circuit Pro World Mission Fund MHA Revd Peter Powers,. Revd Richard Towle; Deacon Kath Lamb; Deacon Clare Purfit Mrs Olwen Calland- Mr John HuEhes- Mrs Ruth Ade-Hall Actin Sec Mrs Elaine Meehan Mr Ken Vernon Vacant Icircuit staff coverl Vacant Circuit staff cover Vacant Mrs Susan Foster Mrs Carol Littler Mrs Viv Lowe Treasurer. Steward + 2 re s from Church Councils Mrs Be l Bourne- Mr Allen Howarth.. Mrs nes Hou hton.. Denise Howarth Mrs Rosalind Smith- Mrs Jill Prosser,. Mr Alan Rob Mrs Liz Schofield Mrs Mar orie Johnson. Mrs Kathleen Lord. Mrs Mar aret Wri ht,. Mr David Lord Mrs Ruth Cha man. Mr Brian Seed. Mrs Vivienne Fletcher. Mr Ste hen Tebbit Dr John R lance,. Mrs Gill Harri50n,' Mr John Hu hes Mr Gary Calland.. Mrs Olwen Calland,. Mr Gary Waterworth Mr Eric Ashcroft- Mr Keith K naston,. Mrs Anne Finch- Mrs Elaine Waterworth Mr Sam Ocran.. Mrs Mar aret Parker- Miss Ruth Russell- Mrs Trish Green Mrs Elaine Ashcroft,. Mr Ton Bostock- Mrs Evel n Barrow,. Mrs Sue Roberts Mr Brian Kelly,. Mr Bryan Shepherd,. Mrs Mary Lloyd,. Mrs Carol Littler Mr Andrew Sharrock,. Mr James Porter,. Mr John Grayson,. Mr David Pilkington Mr Martin Ade-Hall,. Mrs Janet Thomas,. Mrs Ruth Ade-Hall,. Mrs Liz Maxwell Action for Children Circuit Safeguarding As Bis ham Clowes Crooke Goose Green Ince Orrell Post Queen's Hall Shevin on Spencer Road Standish The Vale an Methodist Circuit Statement of Financial Activitie for the Year Ended 31 Au ust 2025 CirGuil Model Trust Design*ed General Fund (Unrestricted Fund$ Iunrestrictedl & Designatedl lunrestrictedl Restricted Funds Totsl 2024.25 Total 2023-24 Note Income 1 Donations and legacies 1,375 26,460 27,835 20,387 2 Incorne from monetsry investments 3 InoJrrÉ from investment propert￿8 4 Assessments on Churches 85 20,145 20,238 14,986 29,183 29,183 31,911 200,719 200,719 188,656 5 Capital ReTrip15 & Levy refund 141.462 141,461 447,884 e Grants reTrived 7 Other charitable intome 8 Transfer of account balantes from B12ckrod Church & Worsley Mesnes 6,230 12,000 18,230 22,668 14,375 9 Total Incomo 237 592 161 607 740 867 Expenditure Expenditure on charitable 10 Grants and donations 11 SIip8nds. salar￿S, NIC and pension costs 9,339 9,339 45,551 180,830 12,614 193,444 188,004 12 Property maintenance 59,278 59,278 86,629 13 Di5trictAsse55tnent & Levy 58,126 25.137 83,263 62,099 14 Purchase of propety 15 D&p￿tIatIOn 16 Offic*. administration and travel expenses 19,675 1,468 21,143 18,467 17 Other outgoing8 18 Total charitable expendlture 19 Net income before invesiment losseslgains 20 GainsllLoss8sI on monetary investments 21 GainsllLoss881 on Investment propert18s revaluation and disposa18 22 Net incomellexpenditurel befor8 transfers 1,280 1,280 1,121 328 528 367 747 401 871 135002 606 338 996 14,3531 14,3531 108.109 135007 60 23 Transfers belween funds 75,000 175.0001 25 Reclassification of funds 1195.6471 1195,6471 1404,6731 26 Other gain8lllos8esl 27 Net rnovernent in funds 215936 606 130075 28 Funds brought forward 34,390 451,827 41,434 527,651 188,461 29 PrDperiy funds broughiforward 2,192,352 2.192.352 2.488.916 30Total Funds broughtforward 2 226 742 451 827 41434 2 720 003 2 677 377 3ITotslfvnd5 carried fo￿ard 2 010 806 2 589 928 2 720 003 an Methodist Circuit Balance Sheet forthe Year Ended 31 Au ust 2025 Gen8ral Fund IUThr8stricted Circuit Model Trusts (Unrestricted Designated Funds IUnre5trict8d Restrict? d Funds Totals 2025 Totals 2024 Designated) Flxed Ass8t8 Circuit Manses & E m8nl Inveslmènl Properties Ichurd) 1 338 020 1 338 020 1 338 020 200 000 Inveslmenl Properties (manse5 rented out 10 654 332 654 332 654 332 Totèi fixedassèts 1 992 352 1 992 352 2192352 Current Assets Debtors 3B 804 27 775 Investments with TMCP 1.366 511.634 182 513,382 453,309 Central Finants Board De osits 510 510 488 Cash al Bank and in hand 13500 26 460 40 846 71 354 Tolal cumtassets 511 834 26 552 926 Current liabiliti85 Creditors due in under 1 e8r Gran15 able within 2020-21 Total turrtrni iièbilities 25 275 Net currentassets￿lablI11Ies 511 834 597 576 527 651 Totsl 8ssels less cutyenl Il&bllllles 2010806 511 834 2 589 928 2 720 003 iongtsmi liabllklÈs due after morethan ono ar Grants able after 2019-19 Loans to the Circurt Netassets 2010806 511 834 2 589 928 2 720 003 d$ of t7￿ Cir¢uit General Fund Unr8strict8d Circuit Model Trust Fund Unrestricted 2010806 2.037 266 2 226 742 511 834 511 834 451 827 Desi naled Funds Unrestricted Total Unrestricted Funds 2 549 100 2 678 569 Restricted Funds 40,828 Endowment Funds Total Furjds 13 2010806 511 834 2 5B9 928 2 720 003 an Methodist Circuit Balance Sheet forthe Year Ended 31 Au ust 2025 2025 2024 ststemeni ofcash IIow5 Cash from operatlng actlvltle8 Net cash used in operating activitie5 1119,3521 1106,4611 Cash fl¢)ws fr¢)m investing activities Dividend8 and Interest from Investments 20,238 141.461 14,988 447,884 Net proceeds from the sale of tsngible fixed a55els Cash balance transferred from Blackrod Church Net Gash provided by investing aGtivities 161,699 462,870 Chango In cash and cash equlvalents In the year Cash and cash equivalents at the start ofthe year Cash and cash equivalents atthe end of the year 42,347 525.151 356,409 168.742 $67,498 525,151 2026 2024 Re¢on¢iliation of movement in fund$ to net ¢a5h flow from operating activities N8t Income for the period la8 per Stal8ment of Finanoal Adivilie81 Adjustments for.. Dividends and interes15 from investrnents 1130,0751 42,626 120,2381 4.353 114.9861 1108.1091 1447.8841 404.673 (Gains)￿083es on property revalu2tions and dispo8aL8 Capital receipts ReClassifi￿tion of propertyfuDds Inttsase in debtors 1141,4611 195.647 111,0291 116,5491 12.0901 19,309 IDecr8asellincreas& in creditors Totsl Ga5h generated from opernting oGtivities 1119,3521 1106,4611 2026 2024 Anatysis of cash and cash equivalent Trus18es for Methodist Church Purposes deposits Central Finance Board Deposits Cash at bank 513,382 510 453,309 488 53.606 71.354 Cash and cash equlvalents atthè end of the reportlng pèrlod $67,498 521,151 an Methodist Circuit Notes to the Accounts forthe Year Ended 31 Au ust 2025 l Basis of accounting policies i Accounting stsndard The financial statements have been prepared in accordance with Accounting andReporting by Chorities.. StutementolRecommende