REGISTERED CHARITh NUMBER: 1140223
Tnjslees, Re
orta
Un8udiled Firiancial Slalements
for the Year Ended 31 Au
ust 2024
ROCHDALE AND LITTLE80R
DIST CIRCUIT
GH
SKS Ba118y Group Llmlied
2 Hgap Brfdge
Bury
BL9 7HR

ROCHDALE AND LITfLEBOROUGH METHODIST CIRCUIT
Conlènls of tha Flnancial Stat8ments
for the Year Ended 31 Au
ust 2024
Page
TrLtslee8' Report
1to4
Independent Examiner's Report
Statement of Flnancial Activities
Balance Sheet
Notes to the Financial Ststements
8 to 11

ROCHDALE AND LITTLEBOROUG
METHODIST
IRCUIT
Trustees. Re
for the Year Ended 31 Au
ust 2024
The trjslees present their report and the unaudited financlal stslements of the charity for the year endad 31
August 2024.
OBJECTIVES AND ACTIVITIES
Princlpal objectives and policies
The purpose of The Methodist Church is as laid down in the 1932 Deed of Union. They are the advoncement
a} The Christian faith in accordanc8 with the doctrinal standards and discipline of The Methodist Church,
bl Any charitable purpose for the time being of any Connexional, Distric( Circuit, local or other organisalion
of The Methodlsl Church,
Gl Any charitable purpose for the time belng of any society or Inslllution subsSdSary or ancillary to Th6
Methodist Church.
d} Amy purpose for tho Ilme being of any charity being 8 charlty subsidiary or ancillary to The Melhodlst
Church.
The Circuits mission is based upon the Methodist Churches Vision Document°Our Calling"
as follows:
with 4 themes
Worshlp- Increasing awareness of God's presence and ￿lebratiOn of God's love.
Leamlng and Caring - Growing and learning through mutual support and care.
Service- To be a good neighbour and challenge injusllce.
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 ol
God's inclusive love. We aim lo achieve this by en¢ouragSng, through the churches in our Circuit, acts of
worship, social, and outreach acthsities Ihal currently exist, bul also to seek new ways tD extend lo others the
fellowshlp of the Church Family. 3 ministers are currently slalioned to the Circull and together wSth Local
Preacher5. worship l¢aders and rgtired minister's work with th¢ 11 local Churches lo hold regular Acts of
Worship. The Circuit produces a quarterly preachlng plan to ensuro that regular acts of worship lake place
as iequired in each of the 9 Melhodisl Churches and In our 2 Local Ecumenical Partnership Churches.
These services are open to all people without charge. The ministers also work with the churches lo support
outreach and mission inlg the local communities Working mainly wrfch young and older peopl8 through youth
clubs. lunch clubs, craft clubs, care home visits, school assemblies at various community schoL)Is and al our
MelhodisVAngllcan Prfmary School. where one of our ministers is Chaplaln and Governor. The Circuit
website is active, and each one of our 11 churches are linked into it.
In their management and govemance of the charity the Trustees have had regard to Its objects and lo the
Guidance issued by the Charity Commission on public benefit.
The Circuit makes grants to Circuit churches of up 10 113rd of the cost for repalrs and maintonance to the
property or to SUPF)Ort outreach into the communily.
Investment policies are as sel out in the Model Trust Deeds of the Methodist Church. The clrcult does not
have programme related investments. All inveslmenls are vi8 the Trustees for Methodist Purposes or the
Central Finance Board of the Methodist Church and income is used as prescribed by the investment trusts.
All lay mernbers of the Circuit board of Trustees are volunteers who give their services freely, attending a
minimum of 3 circuit meetings together with various subcommittees. An estimate of 400 10 450 hours per
annurn.

ROCHDA
E AND LITTLEBOROUGH METHODIST CIRCUIT
Trustees, R¢ ort
for the Year Ended 31 Au
ust 2024
ACHIEVEMENT AND PERFORMANCE
Clrcult Revlew
Within the CSrcult there have been a number of new Inltialives to reach out to the
comrnunity including partnership with a community lad group using church premises and investment in pald
workers used lo Co-ordinate community activlties and ouireach. Preliminary high level discussions have
taken place about the church community in the Litueborough area meeting together lo consider ways of
suppotfj'ng each other, sharing facilities and ideas.
Numbers of attendees on a Sunday hove remained stable with some churches increaslng and other8 slightly
ecreasing. The Circuit continues in ils development of new ways of being church, sustaining the principles
of our charity, offering virtual meetings and rneeling in person to support diversity, sustaining our communty
work, VAth some of our buildings being used for food banks, charity shop5 and cafes.
Safeguarding - The Circuit continues to follow the Connexional Policy on Safeguarding. Each church has a
safeguarding representative and the circuit administrator is the safeguarding officer in the Circuit lo ensure
the adoption of safe practice amongst children and vulnerable adults. Church representatives will continue to
receive training and refresher training.
Ministerial Invitations - There have been no new invitations during the connectional year 2023124 Creating
stable plafform for our Ministers to support our churches wilh ministy and outreach. LcKal preachers
there have been no changes to the number of local pr8achers this year.
Summary of thg main achievements of the charity, identifying the differenc8 the Cha￿ty'S work has made to
the clrcumslances of ils beneficiaries and any wider benefits to society. Para 1.20 The three active ministers
and the support of Local Preachers has ensured conlinuily lo the Circuit and its churches. Continued
training in safeguarding ensures that best practice can be assured in caring for vulnerable people in our
¢ongregations and in our mission outreach. Grant giving has enabled churches to take forward their vision
for the future by making necessary improvements lo their buildings lo make them fil for purpose and financial
SUPPOrt for paid workers Go-ordinabng oulreaoh to the lo￿1 Communities has increased our profile in the
Iocol area.
FINANCIAL REVIEW
Roserve$ Poll
General Fund:
To hold a maximum of approx. srx month's budgeted general fijnd expenditure Gosts. 2024125 budgeted
expenditure is £225,112 therefore six months is £112,556.
Circult Advanced Fund..
In order lo support tha mission and outreach of the 11 Circuit Churchgs the Circuit needs the support of
three minislers.
It is agreed that any short fall In annual Incorne could be supported by up lo 60% of the Ix)st of one
minister.
b. Grants to Churches of up lo 113 of any applicatlon for Minor propoty works or community outrgach
projects.
c. Reserves for any major repair to manses on ministerial exchanges.
d. Distri¢l Levies top sliced based on Connexional poli¢y- 2023124 was £145,894.
In the 2023124 8¢counts: .
a. 79.59% of the Circuits income was provided by the local Churches.
b. 73.16% of income was spent on ministerial and lay worker pay and related travel and m8nse costs.
c. 16.5Vo of income received represented our contribution lo the Dlsthct, and the wider Méthodist Connexion.
d. The romainder cover5 cos15 of local preachers. expenses, grants lo Churches and gener81 adminlstralion.
Pago12

ROCHDALE AND LIThLEBOROUGH METHODIST CIRCUIT
Trustees, Re
ort
for Ihe Year Ended 31 Au
ust 2024
All investments are under Ihg govem8nce of the Trusteès for Methodist purposes and thereforg ￿vered by
Ihelr investment policy.
The principal rlsks to the Gharily are declining church attendance and inflationary costs. plus the natlonal
shortage of presbyters. These dsks are reviewed annually with representatives from the local churches.
STRUCTURE, GOVERNANCE ANO MANAGEMENT
Govemlng document
Rochdale and Lillleborough Methodist Circuit is governed by Circuit of the Methodist Church, Methodist
Church A¢l11976). Deed of Union119321 and the Model Trust Deeds of Ihe Methodist Church.
How is the charity constituted.. Act of Parliament
Twslee Selection Methods.. Appointed by the local Churches and exlsling trustees. Ministers are
automatically Ituslees.
Churches in the circuit are members of the Churthes together Ecumenieal p8rtn8rships
Range of guidance produced by Methodist connection. Leaflet The role of a Trustee in the Methodist Church.
available for all Iruslèes.
REFERENCE AND ADMINISTFiATIVE DETAILS
Reglstered Charity number
1140223
Registered offlce
10 Whitfield Crescent
Ngwhey
Rochdale
Lancashire
OL16 4NA
Trustegs
Adrian Walton Bleackley lappoinled on 14103120241
Andrew Hardwick
Anna Malnul
Beryl Tattersall
Catherine Varfey
Colin Wass
David Greenwood lappoinled on 2510712024}
David Kerr
David Wheatley
Diane Hardwick
Dilys Pearson
Glennis Crossley
Graham Booth
Helen Neilsen
Jackie White
Jacqueling Whitsker
Janice Hicks
Janel Bower
Janice Knol
Jean Spencer
Jill Hamnell
Page13

ROCHDALE AND LIThLEBOROUGH METHODIST CIRCUIT
Trustees, Re
ort
for the Year Ended 31 Au
ust 2024
REFERENCE AND ADMINISTRAllvE DETAILS
Trustees
Jillian Copley
Joan Burrows
Joan Tatters8
John Carson
John Daffomè (resigned on 1211212024)
Joy¢e Sanger
Ken Peden
Kenneth Grlffin
Leonte O'Donoghue
Les Birkett
Margaret Browning {resigned on 0211112023)
Mike Bennion
Nancy Frankland
Neil Helliwell
Nlchola Hgllwg11 (aprM)inled on 2710712024)
Nigel Eves (appoinled on 2110712024)
Pauline Mackay
Peter Sanger
Rev Carl Howarth (reslgned on 1210912023)
Rev John Malnut
Rev Marcianne Uwimana
Rev Lawren￿ Copley
Rev Ruth Jackson
Rosamund Beal (appointed on 0511212024)
Ruth Tunnicliff8
Simba Gomwe
Stephanie Peden
Slephen Ashworth
Steven Tunnicliffe
Susan Oowning
Sylvi8 Wild
Vivienne Collinson
Treasurer
Cath Varf&y
Approved by order of the board of trust885 on 27th February 2025 and signed ￿ ts behalf by:
Rev Ruth Jackson- Superinlendent Minister
Mrs Calh Varl8y- Treasure
Page14

endgnl Examiner's Re
ort lo the Truste
sof
ROCHDALE AND LirfLEBOROUGH METHODIST CIRCUIT
I report to the Iruslees on my 8xamination of the accounts of Rochdale and Littleborough Methodist Circuit
for the year ended 31 st August 2024 as set out on pages 6 10 7.
Respe¢tlve ResponsIbili￿¢S ol Trustees and Examlner
As the charlty's Iruslees you are responsible for the preparallon of the accounts in accordance wlth the
requirements of the Charities Act 2011 I'lhe Act").
The charity's trustees consider an aLJdit is not required for this year under section 144 of the 2011 Act. and
that an independent examination is needed.
11 is my responsibility a5 independent examiner to-
oxamine the accounts under section 145 of the 2011 Act
follow the applicable D1￿ctionS given by the Charity Commissioners under sectlon 145{5)Ibl
of the 2011 Act, and
to slate whether particular matters have come to my attenllon
Basis of Independent Examiners Report
My examination was carried out in accordance with the D1￿ctionS 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.11 also includes considerallon of any unusual items of disclosures in
tha accounts, and seeking explanat¢ons from the Iruslees conceming any such matters.
Thè procedures undertaken do not provide all the evidence that would be required in an audit, and
consequendy I do not express an audit opinion on the accounts.
Independent examlnerfs statement
I havo completed my examination for the year ended 31st August 2024.
I can confirm that no rnalerial matters have come lo my attentson in connection with the examlnatlon which
gives me cause to believe that in. any material respect..
accounting records were not kept in accordance with Section 130 of the 2011 Act or
the accounts do not accord with the accounting records to comply with the accounting requirements
ofthe2011 Act
I have no concerns and have come across ne other matters In connection with the examinallon to whlch
attention should be drawn in this report in order to enable a proper understanding of the accounts lo be
reached.
rs J Roach A.C.A
Independent Examiner
SKS Bailey Group Limited
2 Heap Bridge
Bury
BL9 7HR
Pag815

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT
Slalemenl of Financial Activities
for the Year Ended 31 Au
ust 2024
Unrestricted
Funds
Restricted Endowment
2024
2023
Fund$
Funds Total Funds Total Funds
RECIEPTS
Assessment on Churches
Bank & Trust Interest
Donations lo Clrcuit Funds
Rental Income
Other Income
Investment In¢ome
Collection for Extemal OrganiSat￿nS
Income from Sale of Trinty Church
Total Rècèlpts
PAYMENTS
Ministers S8lari&slNIIPensions
Ministars Trav81 Expenses
Ministers Office Expenses
Lay Worker Salartes & Expenses
Manses Rep8lrs & Maintenan¢e
Manses Councll T8x. Water & Insuran
Property Inspections
Circuit Admin Costs
Visiting Preachers Allowance
District Assessment
Sundry Donatlons
Collections lo Extemal Organisations
Accountancy Fee
Investment Charges
CMTF Charg8S
Clgsing Churches Expenses
Grants lo Churches
N&w Loans lo Churches
Professional Fee
Total Payments
NET INCOMEIIEXPENDITUREI
Other recognlsedl unrecognlsed galnsl {lossesl
Unrealised gainsl{lossesl on revaluation of manses
Unrealised gainslllossesl on investment assets
Realised Galns I Ilossesl on sale of m8nses
Surplusl{deficitl for the year
RECONCILIATION OF FUNDS
Total fund5 broughl fotwar
TOTAL FUNDS CARRIED FORWARD
181,635
4.596
346
181.635
4.596
346
171,628
2.431
280
4,500
12.159
2,942
492
18,599
848
18.599
17,660
914
15,898
424,734
630,758
424,734
647,570
914
15.898
194.432
123.107
2.802
2.082
11,003
16.003
11,963
5,220
3,504
675
37,668
966
123,107
2,802
2,082
11,003
16,003
11,963
5,220
3.504
675
37.668
966
114,300
3.356
3,573
9.424
15.257
15,174
3.912
5,503
615
35,704
300
492
1.920
10.004
145,894
8.509
1,555
1,920
11,309
145.894
8,509
1.555
1,800
1.438
100,818
5.444
2,523
3,880
4,956
328,468
1134,0361
502
803
382,875
247,883
S02
803
15.095
3B4.180
263.390
412
50.000
50.01)O
2,241
461
1,780
11,2461
7,000
{128,282}
297,883
873
16,875
318631
1.386.560
1,684,443
17,505
18.378
27.780
44,655
1,431,845
1.747,476
1,560,127
1.431.845
CONTINUING OPERATIONS
All income and exponditure has aris8n from contlnulng aotivitios.
'Page16

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT
Balance Sheet
1Au
Notès
2024
Totsl Funds
2023
Total Funds
F￿E0 ASSETS
Premlses
1.130,000
1.080,000
CURRENT ASSETS
Debtors
Short T8rm Invesimants
Cash al bank and in hand
10,397
541.789
99,560
651,746
10.079
280,912
86,854
377.845
CURRENT UA8ILmES
Creditors
134,2701
(26.000)
Tor￿ ASSET8 LESS CURRENT UABIUTIES
617,476
351.845
NEf ASSErs
1.747A76
1,431,845
FUNt)s
Unreskncted funds
Rgslrict8d fvnd5
Endowm•nt fvnds
1.684.443
18.378
44.655
1,386,560
17,505
27.780
TOTAL FUNDS
1.747.476
1,431,845
Th8 fin8nLaal stal*))onts wère approved by th6 Board of Twstees on the 27th February 2025 and $igngd on
their behaK=
Rev Ruth JaCks(￿- Suwintendent Ministsr
Mrs Cath Varfoy- Treasuie
Page17

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT
Notes to the Financial Statements
for the Year Ended 31 Auousl 2024
1. ACCOUNTING POLICIES
The financlal statements have been prepared in accordance whh the Cha￿￿5 goveming document , the
Charilles Act 2011, FRS 102 "The Flnanclal Reporting Standard applicable In the UK and Republlc of
Ireland" I"FRS 102.) and the Charities SORP 'Accounting and Reporting by Charfties- Ststemenl of
Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021. {effective 1 January 20191.
The Charity is a Public Benefil Entity 8s defined by FRS 102.
The financlal slalemenls have departed from the Charities (Accounts and Reports) Regu181ions 2008 onty
lo the extent required lo provKle a true and fair view. This departure ha5 involved following the Stslemenl
of Recommended Practice for charities applying FRS 102 rather than the version of the Slalement of
Recommended Practice which is refarred to in thé Règulations but which has since been withdrawn.
The financial slat8menls are prepar8d in slerting, which is the functional currency of the Charity.
Monetary amounts in these financial statements are rounded to the nea￿$t £.
The financial statements have been prepared under the historical cost convention. The principal
accounting policies adopled are sel out below.
INCOMING RESOURCES
All incorne is recognised once the charity has enlill8menl lo the income. 11 is probable that the incorne will
be received, and the amount of incom8 ra¢8ivable Can b8 measured reliably.
RESOURCES EXPENDED
l expenses are allocated or apportioned to applicable expenditure headings.
Liabilities artr recognised as expenditure as soon as there is a legal or conslruclive obligation committing
the charity lo that expenditure, il is probable that settlement will be required, and the amount for the
obligation can be measured reliably.
PREMISES
Market value of premises, along with any re81ised gainslllossesl, are shown 2t year end.
INVESTMENTS
Unllsled equity Investments are initially recorded at cost, and subsequently measured at fair value. If fair
value cannot bè reliably measured. assets are measured al eost less Impairment.
Llsled Investments are measured 81 fair valu8 with changes in fair valve being recognised in income or
expenditure.
Taxation
The charity is a ￿gIStered ch3rity and, therefore, is not liable for Income Tax or Corporation Tax on
income deiived from ils charitable activities. as it falls within the various exemptions available to
registered charities.
Creditors and provisions
Creditors and provisions are recognised where the charity h8S 8 p￿sent obligation resulting from a past
event that will probably result in the transfer of funds lo a third party and the amount due lo Sett￿ the
obligation can be measured or eslimated feliably. Creditors and provisions are normally recognised al
their seluement amount after allowing for any trade discounts due.
Ca$h flow statemant
The charitable incorporated organisalion qualifies as a small charity and a(fvanlage has been taken of
the exemptlon provlded by SORP (FRS 1021 as amended by Bulletin 2, not to prepare a cash flow
statement.
Page18

ROCHDALE AND LITTLEBOROUGH METHOOIST CIRCUIT
Notes to the Financial Slalements
for the Year Ended 31 Au
ust 2024
Volunteers and donat•d servlc•s and facilities
Donated professional setvic&s and donated facilities are rècognlsed 8s InGome vthen th8 charSty has
control over the item. any conditions associated with the donated Item have been met, the teceipt of
economlc benefit from the use by the charity of Ihe Item is probable and that economic benefit can bg
measured reliably. In accordance with the Charities SORP IFRS 1021, the general volunteer time is not
recognised and r0f8rs lo the truslee$' annual report for more infomiation about thelr contribution.
On receipt. donated professional seNices and donated facilities are recognised on the basis of the valuo
of the gift to the charity which is the amounl the ¢harily would have been willing lo pay lo obtain services
or facilities of equivalent economic benefit on the open markel- a ¢orresponding amount is then
recognised in expenditure in the period of receipt. No such donations were re￿iVed during the year.
Debtors
Trade and other d8btors ar8 recognised al the Settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepald nel of any trade discounts due. Accrued income and tax
recoverable is included at the best estimate of the amounts receivable at the balance sheol date.
Critical accounting estimates and Judgèments
n the application of the Charity's accounting policles, the trustees are required lo make judgements,
estimates and assumptions about the carrying amount of assets and liabililies th81 are not readily
apparent from other sources. The eslimales and associal8d assumptlDns are based on historical
experience and other f8¢tors th81 are considered lo be relevant. Actual results may differ from these
estimates. The eslimales and und8￿yIng assumptions are reviewed on an ongoing basis. Revisions to
accounting esllmates are recognised In tho perlod In which the estlmate is revlsed where the revision
affects only that period, or in the period of the revision 8nd ftjture periods where the revisSon aff9cls both
current and fulure periods.
2. TRUSTEES, REMUNERATION AND 8ENEFITS
There were no trustees. remuneration or olher benefits for the year ended 31 August 2024 llor for the
year ended 31 August 2023.
TRUSTEES. EXPENSES
There were no trustees. expenses paid for tha yaar ended 31 August 2024 nor for the year onded 31
August 2023.
3. STAFF COSTS
No employges r8ceived emoluments in excess of £60.000.
4. INDEPENDENT EXAMINATION FEES
2024
2023
Fees payoble lo the independent examiner for..
Independent examination of the financial statements
1,920
1,800
Page19

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT
Notes to the Financial Statements- continued
for the Year Ended 31 August 2024
S. TANGIBLE FIXED ASSETS
2024
2023
M8rf(et value at 1st September 2023
Dlsposal
Reallsed galnl{lossl in revaluatlon of manses
Market v•lue at 31st August 2024
1.080.000
1,390,000
(310,000}
50,000
1.130.000
1,080,000
6. INVESTMENTS
Cash or
cash •qulvalent$
Ll$tèd
Invèstmènts
Total
2024
Cost or valuatlon
At 1 September 2023
Additions
236,591
424,734
1172.4491
5,894
44.321
280,912
424.734
(172,4491
8,592
Disposals
Fair value movements
2,698
At 31 August 2024
494,770
47,019
541,789
Impaimient
At 1 September 2023 and 31 August 2024
Carrying amLTrunl
At 31 August 2024
494,770
47,019
541.789
Al 31 August 2023
236.591
44.321
280,912
7. DEBTORS: AMOUNTS FALUNG DUE VIITHIN ONE YEAR
2024
2023
Debtors
10.397
10,079
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Aecruals and Deferred Income
34,270
26.000
Pagel 10

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT
Notes lo the Financial Slalements - continued
for the Year Ended 31 August 2024
9. MOVEMENT IN FUNDS
At
01.09.2023
Not
movements
In funds
At
31.08.2024
Unrestricted fund
Restricted fund
Endowment fund
1.386,560
17,505
27.780
297.883
873
16,875
1,684,443
18.378
44,655
TOTAL FUNOS
1,431,845
31 5,631
1,747.476
Nel movement in funds. included In the above are as follows..
Incomlng
resources
Resources
e¥p¢nded
Galns and
losses
Movement
in funds
Unrestricted fund
Restricted fund
Endowment fund
630.758
914
{382.8751
{5021
(8031
{384.1801
so,000
461
1,780
297,883
873
16.875
1S,898
TOTAL FUNDS
647,570
52.241
315.631
Comparatlves for movement In funds
At
01.09.2022
Net
movements
in fund5
31.08.2023
Ullreslricted fund
Restricted fund
Endowment fund
1.514,832
17,252
28,043
1128,2721
253
263
1.386.560
17,505
27,780
TOTAL FUNDS
1,560,127
128,2821
1,431,845
Net movement in funds. included in the above are as follows..
Incoming
resour¢os
Resources
expended
Galns and
10ss9S
Movement
In funds
Unrestiirted fund
Reslricled fund
Endowment fund
193,068
527
{328,3401
{48)
180)
7.000
1226)
11.021)
{128,2721
253
12631
837
TOTAL FUNDS
194,432
1328,468
S.754
1128.2821
Page111