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2022-08-31-accounts

Charity Registration Number: 1140223

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT

Trustees Annual Report and Financial Statements

Year Ended 31 August 2022

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT

Contents

Page
Members of the Board and Professional Advisers 2 to 3
Trustees Annual Report 4 to 10
Independent Examination 11
Receipts and Payments Accounts 12
Statement of Assets and Liabilities 13
Notes to the Financial Statements 14 to 15

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT

MEMBERS OF THE BOARD AND PROFESSIONAL ADVISORS

Registered Charity Name Charity Number 1140223 Registered Office 8 Wuerdle Farm Way Rochdale Lancashire OL16 2RY

Rochdale & Littleborough Methodist Circuit

Trustees Alan Wild (resigned 01/09/22) Andrew Hardwick Anna Malnut (appointed 01/09/22) Beryl Tattersall Cath Varley (appointed 01/09/21) Colin Wass David Greenwood (appointed 01/09/21) David Harding David Kerr David Wheatley Diane Halstead (resigned 01/09/22) Diane Hardwick (appointed 01/09/21) Dilys Pearson Duncan Cooper (resigned 01/09/22) Eileen Hopkinson (resigned 01/09/22) Gill Copley Glennis Crossley Graham Booth Graham Thompson (resigned 01/09/22) Helen Neilsen Jackie White Jacky Whitaker Jan Hicks Janet Bower Janice Knot Jean Spencer Jill Hamnett Jean Burrows Joan Tattersall John Carson John Dafforne Joyce Sanger Ken Peden (appointed 01/09/21) Kenneth Griffin Leonie O’Donoghue Les Birkett Margaret Browning (appointed 01/09/21) Marjorie Davies (resigned 01/09/22) Mike Bennion Nancy Frankland Neil Helliwell Nigel Eves (appointed 01/09/21) Pauline Mackay Peter Sanger

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT

MEMBERS OF THE BOARD AND PROFESSIONAL ADVISORS

Trustees(continued) Rev Andrew Halstead (resigned 01/09/22)
Rev Carl Howarth (appointed 01/09/21)
Rev Helen Johnson (resigned 01/09/22)
Rev John Malnut (appointed 01/09/22)
Rev Marcianne Uwimana (appointed 01/09/22)
Rev Lawrence Copley
Rev Margaret Smith (appointed 01/09/21)
Rev Ruth Jackson
Ruth Tunnicliffe
Simba Gomwe
Stephanie Peden
Stephen Ashworth
Steven Tunnicliffe
Susan Downing
Susan Yates (resigned 01/09/22)
Sylvia Wild
Valerie Tomkinson (resigned 01/09/22)
Vivienne Collinson
Treasurer Cath Varley
Accountants Community Accounting Lancashire C.I.C.
Foxfields
9 Norley Close
Chadderton
Oldham
OL1 2RA
Bankers Virgin Money
9/11 Yorkshire Street
Rochdale
OL16 1BH
Central Finance Board of the Methodist Church
9 Bonhill Street
London
EC2A 4PE

Trustees' Annual Report for the period

Period start date Period end date 01 September 2021 31 August 2022 From To

Section A Reference and administration details

Charity name Rochdale and Littleborough Methodist Circuit

Other names charity is known by

Registered charity number (if any) 1140223

red charity number (if any) 1140223 1140223
Charity's principal address
8 Wuerdle Farm Way
Rochdale
Lancashire
Postcode OL16 2RY

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
Trustee name Office (if any) Dates acted if not for
whole year
Name of person (or body)
entitled to appoint trustee
(ifany)
Glenis Crossley Member of the
Circuit Meeting
Circuit Meeting
David Greenwood Member of the
Circuit Meeting
Appointed 1/9/2021 Circuit Meeting
Simba Gomwe Member of the
Circuit Meeting
Circuit Meeting
Les Birkett Member of the
Circuit Meeting
Circuit Meeting
Dyllis Pearson Member of the
Circuit Meeting
Circuit Meeting
Joyce Sanger Member of the
Circuit Meeting
Circuit Meeting
Peter Sanger Member of the
Circuit Meeting
Circuit Meeting
Graham Booth Member of the
Circuit Meeting
Circuit Meeting
Colin Wass Member of the
Circuit Meeting
Circuit Meeting
Joan Tattersall Member of the
Circuit Meeting
Circuit Meeting
Beryl Tattersall Member of the
Circuit Meeting
Circuit Meeting
Andrew Hardwick Member of the
Circuit Meeting
Circuit Meeting
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
Kenneth Griffin Member of the
Circuit Meeting
Circuit Meeting
Pauline McKay Member of the
Circuit Meeting
Circuit Meeting
Jean Spencer Member of the
Circuit Meeting
Circuit Meeting
Vivien Collinson Member of the
Circuit Meeting
Circuit Meeting
Janice Knott Member of the
Circuit Meeting
Circuit Meeting
Jan Hicks Member of the
Circuit Meeting
Circuit Meeting
Jean Burrows Member of the
Circuit Meeting
Circuit Meeting
Jill Hamnet Member of the
Circuit Meeting
Circuit Meeting
Susan Downing Member of the
Circuit Meeting
Circuit Meeting
Stephanie Peden Member of the
Circuit Meeting
Circuit Meeting
John Carson Member of the
Circuit Meeting
Circuit Meeting
Nigel Eves Member of the
Circuit Meeting
Appointed 1/9/2021 Circuit Meeting
Helen Nielson Member of the
Circuit Meeting
Circuit Meeting
Neil Helliwell Member of the
Circuit Meeting
Circuit Meeting
David Wheatley Member of the
Circuit Meeting
Circuit Meeting
John Dafforne Member of the
Circuit Meeting
Circuit Meeting
Nancy Frankland Member of the
Circuit Meeting
Circuit Meeting
Mike Benion Member of the
Circuit Meeting
Circuit Meeting
Jackie White Member of the
Circuit Meeting
Circuit Meeting
Jackie Whitaker Member of the
Circuit Meeting
Circuit Meeting
Margaret Browning Member of the
Circuit Meeting
Appointed 1/9/2021 Circuit Meeting
Alan Wild Member of the
Circuit Meeting
Resigned 1/9/2022 Circuit Meeting
Diane Halstead Member of the
Circuit Meeting
Resigned 1/9/2022 Circuit Meeting
Rev Andrew Halstead Presbyter Resigned 1/9/2022 Methodist Conference
Rev Helen Johnson Presbyter Resigned 1/9/2022 Methodist Conference
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
Duncan Cooper Member of the
Circuit Meeting
Resigned 1/9/2022 Circuit Meeting
Eileen Hopkinson Member of the
Circuit Meeting
Resigned 1/9/2022 Circuit Meeting
Graham Tomkinson Member of the
Circuit Meeting
Resigned 1/9/2022 Circuit Meeting
Marjorie Davies Member of the
Circuit Meeting
Resigned 1/9/2022 Circuit Meeting
Susan Yates Member of the
Circuit Meeting
Resigned 1/9/2022 Circuit Meeting
Ruth Tunnicliffe Member of Circuit
Meeting
Circuit Meeting
Stephen Tunnicliffe Member of Circuit
Meeting
Circuit Meeting
Rev Carl Howarth Supernumerary
Minister
Appointed 1/9/2021 Methodist Conference
David Kerr Circuit Steward Circuit Meeting
Cath Varley Circuit Treasurer Appointed 1/9/2021 Circuit Meeting
Rev Laurence Copley Supernumerary
Minister
Methodist Conference
Diane Hardwick Member of Circuit
Meeting
Appointed 1/9/2021 Circuit Meeting
Rev Ruth Jackson Superintendent
Minister
Methodist Conference
Leonne O’Donoghue LayWorker Circuit Meeting
Gill Copley Secretary Circuit Meeting
Stephen Ashworth Circuit Property
Steward
Circuit Meeting
Janet Bower LayWorker Circuit Meeting
Rev John Malnut Presbyter Appointed 1/9/2022 Methodist Conference
Rev Marcianne Uwimana Deacon Appointed 1/9/2022 Methodist Conference
Ken Peden Circuit Steward Appointed 1/9/2021 Circuit Meeting
Sylvia Wild Circuit Steward Circuit Meeting
Anna Malnut Member of the
Circuit Meeting
Appointed 1/9/2022 Circuit Meeting
David Harding Member of the
Circuit Meeting
Circuit Meeting
Rev Margaret Smith Presbyter Appointed 1/9/2021 Methodist Conference
Valerie Tomkinson Member of the
Circuit Meeting
Resigned 1/9/2022 Circuit Meeting

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

Names and addresses of advisers (Optional information)

Type of Adviser

Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Circuit of the Methodist Church Type of governing document (eg. trust deed, constitution) The Methodist Church How the charity is constituted

(eg. trust, association, company) Votes by the members of the Circuit Meeting Trustee selection methods

Additional governance issues (Optional information)

Type of governing document: You may choose to include Methodist Church Act (1976), Deed of Union (1932) and the Model Trust additional information, where Deeds of the Methodist Church relevant, about:

How is the charity constituted: Act of Parliament

training of trustees; Trustee Selection Methods: • the charity’s organisational Appointed by the local Churches and existing trustees. Ministers are automatically trustees. structure and any wider network with which the charity Churches in the circuit are members of the Churches together Ecumenical works; partnerships

Section C Objectives and activities

The purpose of The Methodist Church is as laid down in the 1932 Deed of Union. They are the advancement of: - a) The Christian faith in accordance with the doctrinal standards and discipline of The Methodist Church, Summary of the objects of the b) Any charitable purpose for the time being of any Connexional, District, charity set out in its Circuit, local or other organisation of The Methodist Church, governing document c) Any charitable purpose for the time being of any society or institution subsidiary or ancillary to The Methodist Church, d) Any purpose for the time being of any charity being a charity subsidiary or ancillary to The Methodist Church.

The Circuits mission is based upon the Methodist Churches Vision Document “Our Calling” – with 4 themes as follows: Worship – increasing awareness of God’s presence and celebration of God’s love. Learning and Caring – Growing and learning through mutual support and care. Service – To be a good neighbour and challenge injustice. Evangelism – Make more followers of Jesus Christ The Circuit and its churches seek to be a spiritual influence in the community and a visible expression of God’s inclusive love. We aim to achieve this by encouraging, through the churches in our Circuit, acts of Summary of the main worship, social, and outreach activities that currently exist, but also to activities undertaken for the seek new ways to extend to others the fellowship of the Church Family. public benefit in relation to 3 ministers are currently stationed to the Circuit and together with Local these objects (include within Preachers, worship leaders and retired minister’s work with the 11 local this section the statutory Churches to hold regular Acts of Worship. The Circuit produces a declaration that trustees have quarterly preaching plan to ensure that regular acts of worship take place had regard to the guidance as required in each of the 9 Methodist Churches and in our 2 Local issued by the Charity Ecumenical Partnership Churches. These services are open to all people Commission on public without charge. The ministers also work with the churches to support benefit) outreach and mission into the local communities working mainly with young and older people through youth clubs, lunch clubs, craft clubs, care home visits, school assemblies at various community schools and at our Methodist/Anglican Primary School, where one of our ministers is Chaplain and Governor. The Circuit website is active, and each one of our 11 churches are linked into it. In their management and governance of the charity the Trustees have had regard to its objects and to the Guidance issued by the Charity Commission on public benefit.

Additional details of objectives and activities (Optional information)

The Circuit makes grants to Circuit churches of up to 1/3[rd] of the cost for repairs and maintenance to the property or to support outreach into the community. Investment policies are as set out in the Model Trust Deeds of the You may choose to include Methodist Church. The circuit does not have programme related further statements, where investments. All investments are via the Trustees for Methodist Purposes relevant, about: or the Central Finance Board of the Methodist Church and income is • policy on grantmaking; used as prescribed by the investment trusts. • policy programme All lay members of the Circuit board of Trustees are volunteers who give related investment; their services freely, attending a minimum of 3 circuit meetings together • contribution made by with various subcommittees. An estimate of 400 to 450 hours per annum. volunteers.

Section D Achievements and performance

Summary of the main achievements of the charity during the year

Circuit Review – From September 2021 we continued reviewing the Circuit and churches with the continued aim of forming our Mission Plan. The Circuit is still working through the effects of the pandemic, which has impacted on the circuit and church level. Numbers have now returning to pre pandemic levels and income is increasing accordingly. The Circuit continues in its development of new ways of being church, sustaining the principles of our charity, providing worship online, virtual meetings and meeting in person, sustaining our community work, some of our buildings being used for food banks. Unfortunately during this period 2 of our churches have ceased to meet. Safeguarding - —The Circuit continues to follow the Connexional Policy on Safeguarding. 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. Church representatives will continue to receive training and refresher training. Ministerial Invitations —In spring 2021 two ministers decided to leave the Circuit in 2022. The Circuit Board of Trustees approved the Circuit Invitation Committee at their Circuit meeting in March 2021 to initiate the process of their replacement. During the first half of the year the interviewing process took place and a new presbytery and new deacon were offered positions from 1[st] September 2022.

Local Preachers — There are two Local Preachers in training. Summary of the main achievements of the charity, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society. Para 1.20 The appointment of ministers and accreditation of Local Preachers has ensured continuity to the Circuit and its churches. Continued training in safeguarding ensures that best practice can be assured in caring for vulnerable people in our congregations and in our mission outreach. Grant giving has enabled churches to take forward their vision for the future by making necessary improvements to their buildings to make them fit for purpose and enabled them to cover the costs of reopening after Covid.

Section E Financial review

Reserves Policy

Brief statement of the charity’s policy on reserves General Fund To hold a maximum of approx. six month’s budgeted general fund expenditure costs. 2022/23 budgeted expenditure is £201,810 therefore six months is £100,905.

Circuit Advanced Fund

a. In order to support the mission and outreach of the 11 Circuit Churches the Circuit needs the support of three ministers. It is agreed that any short fall in annual income could be supported by up to 50% of the cost of one minister.

Details of any funds materially in deficit

None

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

In the 2021/22 accounts: -

71.05% of the Circuits income was provided by the local Churches. 71.21% of income was spent on ministerial and lay worker pay and related travel and manse costs.

15.9% of income received represented our contribution to the District, and the wider Methodist Connexion. The remainder covers costs of local preachers’ expenses, grants to Churches and general administration. All investments are under the governance of the Trustees for Methodist purposes and therefore covered by their investment policy.

The principal risks to the charity are declining church attendance and inflationary costs, plus the national shortage of presbyters. These risks are reviewed annually with representatives from the local churches.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Mrs Cath Varley Full name(s) Rev Ruth Jackson Position Superintendent Minister Treasurer Date 23rd March 2023

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT

REPORT TO THE MEMBERS ON THE UNAUDITED FINANCIAL STATEMENTS OF ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT

YEAR ENDED 31 AUGUST 2022

I report to the trustees on my examination of the accounts of Rochdale and Littleborough Methodist Circuit for the year ended 31[st] August 2022 as set out on pages 5 to 8.

Respective Responsibilities of Trustees and Examiner

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”).

The charity’s trustees consider an audit is not required for this year under section 144 of the 2011 Act, and that an independent examination is needed.

It is my responsibility as independent examiner to:

Basis of Independent Examiners Report

My examination was carried out in accordance with the Directions given by the Charity commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiners Statement

I have completed my examination for the year ended 31[st] August 2022.

I can confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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

23[rd] March 2023

Miss Jacqueline Bird F.M.A.A.T.

Community Accounting Lancashire C.I.C. Foxfields

9 Norley Close Chadderton Oldham OL1 2RA

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT

RECEIPTS AND PAYMENTS ACCOUNTS

YEAR ENDED 31 AUGUST 2022

Unrestricted
Funds
Restricted
Funds
Endowment
Funds
2022
2022
2022
£
£
£
RECEIPTS
Assessment on Churches
185,058
-
-
Bank & Trust Interest
925
-
-
Donations to Circuit Funds
1,523
-
-
Rental Income
8,064
-
-
Other income
8,598
-
-
Transfer from Trust (for Churches Grant)
16,642
-
-
Investment Income
299
59
15
Dream Team
-
-
-
Income from Closed Churches
-
-
-
TOTAL RECEIPTS
221,109
59
15
PAYMENTS
Ministers Salaries/NI/Pensions
109,452
-
-
Ministers Travel Expenses
3,162
-
-
Ministers Office Expenses
3,210
-
-
Lay Worker Salaries & Expenses
9,792
-
-
Manses Repairs & Maintenance
31,227
-
-
Manses Council Tax, Water & Insurance
11,360
-
-
Property Inspections
-
-
-
Circuit Admin Costs
10,923
-
-
Visiting Preachers Allowance
887
-
-
District Assessment
33,844
-
-
Sundry Donations
3,440
-
-
Collections to External Organisations
250
-
-
Accountancy Fee
860
-
-
Investment Charges
186
135
580
CMTF Charges
1,630
-
-
District Levy
-
-
-
Dream Team
2,317
-
-
Closing Churches Expenses
112
-
-
Grants to Churches
16,642
-
-
Miscellaneous
-
-
-
TOTAL PAYMENTS
239,294
135
580
Net of receipts/(payments)
(18,185)
(76)
(565)
Other recognised gains/(losses)
Unrealised gains/(losses) on revaluation of manses
140,252
-
-
Unrealised gains/(losses) on investment assets
-
(341)
(985)
Surplus/(deficit) for the year
122,067
(417)
(1,550)
Total funds brought forward
1,392,765
17,669
29,593
TOTAL FUNDS CARRIED FORWARD
1,514,832
17,252
28,043
Total
Funds
2022
£
185,058
925
1,523
8,064
8,598
16,642
373
-
-
221,183
109,452
3,162
3,210
9,792
31,227
11,360
-
10,923
887
33,844
3,440
250
860
901
1,630
-
2,317
112
16,642
-
240,009
(18,826)
140,252
(1,326)
120,100
1,440,027
1,560,127
Total
Funds
2021
£
187,820
91
-
9,547
6,471
28,290
743
1,280
-
234,242
108,031
1,010
2,384
14,782
967
11,326
1,200
1,696
434
39,600
1,452
-
860
216
-
1,669
14
-
28,290
-
213,931
20,311
30,474
4,461
55,246
1,384,781
1,440,027

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT

STATEMENT OF ASSETS AND LIABILITES

YEAR ENDED 31 AUGUST 2022

Notes
FIXED ASSETS
Premises
4
CURRENT ASSETS
Debtors
5
Short Term Investments
6
Cash at Bank and in Hand
CURRENT LIABILITIES
Creditors
7
NET CURRENT
ASSETS/(LIABILITIES)
TOTAL NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
8
Restricted Funds
8
Endowment Funds
8
TOTAL FUNDS
8/9
2022
£
9,507
92,332
96,463
198,302
(28,175)

£
1,390,000
170,127
1,560,127
1,514,832
17,252
28,043
1,560,127
2021
£
£
1,249,748
9,057
112,458
118,306
239,821
(49,542)
190,279
1,440,027
1,392,765
17,669
29,593
1,440,027

The financial statements were approved by the Board of Trustees on the 23[rd] of March 2023 and signed on their behalf:

Rev Ruth Jackson Superintendent Minister/Trustee

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2022

1. ACCOUNTING POLICIES

Receipts and Payments Accounts

Receipts and payments accounts are statements that summarise the movement of cash into and out of the organisation during the financial year. In this context “cash” includes cash equivalents, for example, bank accounts where cash can be readily withdrawn to pay for debts as they become due.

Incoming Resources

All income is recognised once the charity has entitlement to the income. It is probable that the income will be received, and the amount of income receivable can be measured reliably.

Resources Expended

All expenses are allocated or apportioned to applicable expenditure headings. Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount for the obligation can be measured reliably.

Premises

Market value of premises, along with any realised gains/(losses), are shown at year end.

Investments

Market value of investments, movements for the year, and net gains/(losses) are shown at year end.

2. TRUSTEES COSTS

During the financial year there were no remunerations paid to trustees (2021: £nil).

3 FEES FOR THE EXAMINATION OF THE ACCOUNTS

Independent Examiner’s Fees for reporting on the accounts
4. PREMISES
Market value at 1stSeptember 2021
Realised gain/(loss) in revaluation of manses
Market value at 31stAugust 2022
2022
£
860
2022
£
1,249,748
140,252
1,390,000
2021
£
860
2021
£
1,219,274
30,474
1,249,748

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2022

5. DEBTORS

Other Debtors
6. INVESTMENTS
Investments
Market value at 1stSeptember 2021
Net gain/(loss) on movement for the year
Market value at 31stAugust 2022
Cash On Deposit
Market value at 1stSeptember 2021
Net gain/(loss) on movement for the year
Market value at 31stAugust 2022
Total Investments Market Value at 31 August 2022
7. CURRENT LIABILITIES
Other Creditors
Accruals and Deferred Income
8. ALLOCATION OF CHARITY’S ASSETS
2022
£
9,507


2022
£
-
28,175
28,175
2021
£
9,057
£
47,262
(1,967)
45,295
£
65,196
(18,159)
47,037
£
92,332
2021
£
-
49,542
49,542
Fixed Assets
Investments
Current
Net Assets
Funds
£
£
£
Unrestricted
1,390,000
47,037
77,795
Restricted
-
17,252
-
Endowment
-
28,043
-
1,390,000
92,332
77,795
Total
£
1,514,832
17,252
28,043

1,560,127

9. MOVEMENT IN FUNDS

Balance at Incoming Resources Revaluation Investment Balance at
1 Sept Resources Expended of Premises Losses 31 Aug
2021 2022
£ £ £ £ £ £
Total Funds 1,440,027 221,183 (240,009) 140,252 (1,326) 1,560,127