CIRCUIT
RECEIPTS AND PAYMENTS
ACCOUNTS
THE METHODIST CHURCH
STANDARD FORM OF ACCOUNTS
ROSSENDALE METHODIST
Circuit
FOR THE YEAR ENDED
31 August 2025
North West En
land
Dlstrict
Clrcult no
1130
Registered Charity- Charlty Rggi$tratlon number
1139489
If not a registered charity HIS Majesty's Revenue and Customs Glft Ald number
(The HMRC number is equivalent lo a registered charity number in terms ol evidence of charitable slalus and
may be used lo give to donors or gTanl funders wishing lo see evidence of the organisalion's charitable
stslus. Melhodisl charities in England and Wales that are not Tegislered charllles are excepted from
registration under Statutory Instrument 2014 No.242)
Ministers..
Rev D Burrow Ilefl 31108120251
Rev R Fox (stsrted 01109120251
Circuit Stewards..
Mrs J King
Mrs J Webster
MT Neal Barfool
Mrs Janet Helm
Mr Richard Watts
Treasurer.
Mr M 8utterworth
￿d￿2025

ACCOUNTS FOR THE YEAR ENDEO 31 August 2025
ROSSENDALE METHODIST
Circuit
r•gtrl¢ted Model Trust R•stdct•d
Fund5
Fund
Funds
T*)tsls thls
year
Totals last
year
SECTION A
a1
RECEIPTS
Notè
a2
A5585smenVShare
85,000
85,000
100,700
a3
34
Capital re￿iptS
8ank and CFB interest and
Inve51menl income
1,330
638
52
2,020
4,602
a5
Grants
29,900
29,900
6,703
86
Other reThpts
TOTAL RECEIPTS
6,703
21,769
a7
122,933
638
S2
123,623
la81
127.071
SECTION
b1
b2
PAYMENTS
StipèrKJs. salaries. NIC, Pension and
travel costs
53.(X)1
$3,001
74.394
Manse Gosts
10.633
10,633
1.779
Adminislralion elc
3,642
96
3,738
7.400
b5
District A55es5rnenl
20,144
741
20.88S
19,688
Grants & donations
3.593
10.000
13,593
2,976
b7
Other payrnen15
TOTAL PAYMENTS
10,908
10.908
9.968
b9
101,921
10.837
112.758
Ib91
116,20S
SECTION C
NET RECEIPTSIPAYMENTS FOR
THE YEAR
la74>9}
21,012
110.1991
52
10,865
10.866
Total funds broughl I0￿3rd from last year
47,266
29,653
22,371
93.290
Ic61
82,426
Sub total
{c1+c21
62.278
19,454
22.423
104.15S
93,292
Transfers and adjuslmenls
Ic71
CS
TOTAL FUNDS AT END OF YEAR 1¢3+e4}
62.278
19,454
22,423
104.155
1¢81
93,292
Ic61
SECTION O
FOR INFORMATION ONLY: MONEY RECEIVED AND PASSED ON TO EXTERNAL ORGANISATIONS
Ihè$e amounts should nol be Included in total recèi
slpayments above)
Balance brought fotward from la51 year
OfferingslGrfts - recewed for external organlsab.ons
OffeTing51Grfts- passed to exlemal organisations
BALANCE STILL TO BE PASD Id1 + d2- d31
d1
d2
d3
SFA ￿r¢￿￿-T and￿2025
2of5

ROSSENDALE METHODIST
Clrc
F CIRC
AND INIERWIL
ISA
NREP
SECMON E
Pl••$r*follwth•Guldanc• NoiAs lo corn
•t• thls
Summary DI thè Circuit gctounls for yearended 31 August 2025 9nd Inl•mal OTganl$At*)n¥ reportlng to t￿ Circ￿1 meet￿g. Notelhal Ihg fund5 of
an Inlerna1 OrgJrMsalKTrThw0￿d normally bB Ra5trittèd funds un￿SS dearty shown IhBI they be u¥9d for any Mèth￿1$1 purp098. Thi5
8diDn mugl bè CoMp￿ted to arnve al the gr05s ieceipls and paymgnls iot81? of Ihp Circuil. IlgTDS9 InC¥A￿ exceed9 the A￿rU*S Ihreshdd ol
£250.000, Ihgn Ihg Accrua15 IT￿h0￿ ofa¢C￿￿ting AWA DIFFERENT FORM musl ￿ used lo rewt th8 ac(x)wts lsa8 MbthodL%l Wabsrttl. Pl6o$e
r8181 la Ihè guidanc• notBs rè9arding Iransf815 ￿ts¥een Ihg Circuil and Ciituil OrgBni$alk)ns.
INTERNAL
(xtGP24LSAmOMS
NetReceWlsI
P•ym#ni$
o￿ni￿
Recwpts
A￿V51￿nE8
Clo8iry balatK85
sth iotsl of Internal
CryaniSa￿OnI tur
cirtult *e¢ount*
brought lor*•id Irorn
pffj•2- totali CDluTrml
123.6
1IZ,750
10,865
93,290
C61
104,155
HELD BY CIRCLIIT
123,02J
10,865
93.790
104,155
C(￿11￿￿￿ ￿ a s#paiaio
hBet it llBc*s8aryahd briw
ltthiylo￿8Id
TOTNLf¢ECEIPTS
TofAL
PAYMENTS
SECMON F
TATE
WT
AND L￿￿171e
OPENING
CLOSING
BALANCES
CIRCUIT- CASH FUNOS HELD al Sl •
Ca5hln hand
c￿e￿A¢COun1
22.386
15.334
Bar* Dopo$rt A￿L
C8nlial Finatu 6tr4rd
18.861
46.944
Trusie•sfor Nl8lhDdist cmrth
52.025
41.877
0￿r lurth
3UB TOTAL
93.292
104,155
To&1 bYIrtw￿ (yni4dorts1th9
doslr•J balanco IDtals abuVFI1•121
TOTAL CASH FUNDS HELO BYCIRCUIT
93,292
104,155
SECTrON G
07HER ASSETS •Trl L￿￿E6
I Swembw 1024
J1 Aug￿ 2U25
I￿￿￿tm$￿tI(￿ndlth EThJtyvmentBI
not85 m In%urane* ¥aluel
3.517.954
5.322.898
her Ayets
Lopnlyl. #hwamunl ￿￿tI￿ndIng ai fftr4tsJ
OIMrUa￿lUo$
14 IrtIL*le mly Fundshddal Central Flnxe 8￿rd
(S IrK4Lth QDty CFB Funds TN&￿v5 Iw Puw8e6
g1 I￿1￿1*￿ry0￿1￿V•5I￿8￿I[1f￿I th*c4Bh•l8m8nt D1Th￿P Iru$i aceowlstrls knIIM ISI
w￿￿2￿15
3015

Name of Circuit .. 12 &Th.Q.ALC M.&. Trl.yi9.¢.S..r........ No. I
Declarations and Scrutiny
I confimi that these Receipt and Payment based accounts for the year to 31 August 2025 have
been prepared from the records of the Circuit and that they include all funds under the control of
the Circuit meeting.
Signature of treasurer
Name and address of treasurer
6B*.7Iq...
Post Code.....
Presentation to the Clrcuit meeting
I confirm thal the annual report and accounts for the year ended 31 August 2025 werelwill be.
01
presented to the Circuit meeting held on
Signalure of the Chair of the meeting
Name of the Chair of the meets'ng
Date .
Oi
Independent Examiner's Report to the Trustees of the
Circuit
Charity Number .lJ.3.9.+gg
Responsibilities and basis of report
I report to the trustees on my examinalion of the accounts of the .
Circuit for Ihe year ended 31 Augusl 2025 set out on pages .1. to_l.. As the Circuit's trustees, you
are responsible for the preparation of the accounts in accordance with the requirements of the
Charities Act 2011 {'the Act.).
I report In respect of my examination of the Circuit's accounts carried out under sedion 145 of the
Act and, in carrying out my examination. I have followed all the applicable Directions glven by the
Charity Commission under section 14515)Ib) of the Act.
delete or circle as appropriate
SFAdrwit-r and￿2025
4015

Name of Clrcuit
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination {other than that disclosed below'l which give me cause to believe
that in, any malerial respect..
the accounting records were not kept in accordance with section 130 of the Act., or
the accounts do not accord with the accounting records.
I have no concems and have come across no other matters in connection with the examination lo
which attention should be drawn in thls report in order to enable a proper understanding of the
accounts to be reached.
I haveikne** obtained independent verification of all investments with the Trustees for
Methodist Church Purposes or held in other trusts, bank balances and funds at the Central
Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand
pounds) at the balance sheet date.
Signature of independent examiner
Name of independent examiner
Relevant professional qualification of independent examiner
FaaA
Name of firm (where appropriate)
Address
Post Code
Date
delete or circle as appropriate
SFA circult-r andJ)-2025
5ofS

ROSSENDALE METHODIST CIRCUIT
Trust
alra
Cir¢uit Reserves Polic
Year ended 31 Au
ust 2025
This document includes a15 funds held by the Circuit Meeting as charity Iruslees.
Our reserves policy relates to our general lunrestrictedl funds which are freely available to be
used for all or any of the purposes of the Circuit.
Olher funds are also included for the sake of clarity and openness and lo show that the Circuit
has a policy for the management of all ils money and not simply those which are identified as
reserves.
Aims
Our aims are ￿0fOld..
11 To secure and sustain the Circuit's viability and future al a time when we have seen a
reduction in the number of Presbyters in Rossendale and a significant decline in the
number of Presbyters available for Stationing
21 To give reassurance lo the general public that the Circuit. which is a charity, intends
to use all the money coming into its care for the purposes of the Charity.
3 Step Process
111 Mlssion policy
The Circuit's Mission policy Is sel out in a separate document and has been approved by the
Circvil Meeting las the charity trustees).
Essentially, it provides for'.-
lal The ministerial oversight and pastoral care of the 5 local church centres in the circuit.
Ifollowing the closure of one 3110812024
Ibl The support of a ministry team of 1 Presbyter minister, and 1 part time lay worker.
Icl The maintenance of the 2 Circuit manses, one of which is let lfrom 1010912016}
121 Financlal Plans
The Circuit assessment is reviewed annually and covers the costs of 1 lal Ib} and Ic} above
and is based on offers from each church towards a share of the totsl costs This has been
supplemented since 131 September 2016 by the saving made by not employing another
Presbyter, as well as income from the manse which is let for £1,300 per month.
The Circuit Fund lunreslricted general fund} balance at year end was £62,278. The Circuit
also has unreslricled trust funds available of £22,423 which means total available funds of
£84,701
Under Standing Orders, the Circuit must meet its financial obligations in relation to the
support of its ministers and the maintenance of the manses The total cost for the last
financial year was £112,760. The cost for employing 1 lay stsff is met by savings from only
having a single Presbyter.
W)ilst our reserves policy is lo try and hold al least six months. expenditure In hand, we have
a budget sel which is broadly neutral in that the anticipated expenditure is matched by the
eslimaled income and as such we always have sufficient funds in hand to meet any
unexpected calls on our reserves. This is our Operabonal Continuity Reserve OCR.
Circuit Model Trust Fund IReslricted fund) balance al year end was £19.454. This fund
derives from sales of chapels and manses and is restricted by the Conference.
The Circuit now operates with a BLJsiness Team that serve5 both the Circuit and the
combined Rossendale Methodist Church This team awards grants that it see5 fit for use by

the Circuit andlor the Church. Grants from the CMTF during the year were approved by the
Distncy and TMCP.
131 Reservos Policy
The Charity Commissioners have agreed that il is appropriate for the Iruslees to Sel a policy
for the management of this fund and that that policy is sel out below".-
Money held in the CMTF has been earmarked by the trustees for the following purposes'.-
£10.000 for general Circuit purposes
The Circuit has committed lo maintain all 5 Church Centres in the Circuit but has also
ststed 8 clear objective of Making Jesus Known. Thus. the priorities are not simply to
maintain al all costs bul rather lo maintain Churches so that they can make Jesus
known in all areas of Rossendale. Therefore, the very limited resources of the
advance funds are largeled at activities which seek lo Make Jesus Known and
inleracl with the local communitses. The funds will support proieclsl which..
offer the Good News of Jesus",
encourage bold ventures where churches seek lo deepen discipleship.
£10,000 was paid out during the year for general Circuit Purposes, but the Iruslees believe it
is likely that most of these funds will be required within the foreseeable ftjlure.
Noie thai applications rnust olso meet the priorities of Ihe Methodist Church and Oiir C¢tlling.