REGISTERED CHARITY NUMBER: 1140223
TTUStee5'
ort and
Unaudited Financial Statements
for the Y&ar Ended 31 Au
ust 2025
for
ROCHDALE AND LirfLEBOROUGH
METHODISTCIRCUIT
RAA North East Ltd
3 Sheen Road
Rlchmond, United lfjngdom
TW9 1AD

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT
Contents of the Financlal Stal6m8nts
for the Year Ended 31 Au
ust 2025
P8ge
Truste8s' Report
1 tos
Independent Examlnels Report
Statement of FSn8ncial ActlviU•s
B8lanc8 Sheet
Notes to the Financial Slatements
9 to 12

ROCHDALE ANO LIThLEBOROUGH METHODIST CIRCUIT
Trustees, R8
fDr the Year Ended 31 Au
ust 2025
Ths truste8s present their report and the unaudited fir)ancial statements of the charity for th8 year &nd8d 31
August 2025.
OBJECTIVES AND ACTIVITIES
Principal objectives and policles
The purpose of The Methodist Church is as laid down in the 1932 Deed of Union. They are the 8dvancement
al The Christian faith in accordance with the doctrinal standards and discipline of Thè Methr￿lst Church,
bl Any charitable PLJrpose for the time being of any Connexional, District, Circuit. k>cal or other organisation
of The Methodist Church
c) Any Charitable purpose for the lime being of any sociely or Institu￿On subsidiary or ancillary to The
Methodist Church,
dl Any purpose for the time being of any charity being a charity subsidiary or ancillary lo The Methodist
Church.
The Circuits rnission Is based upon the Methodist Churches Vision Document Our Calling.
as follows..
ilh 4 theme5
Worshlp- increasing awaTene5s of God's presence and celebration of God's love.
Leamlng and Carlny- Growing and leaming through mutual support and care.
Servlce- To be a good neighbour and challenge injusti￿.
Evangelism- Make more followers of Jesus Christ
The Clrcxjlt and ils chur¢he8 seek to be a spiritual influence in the ctsmmunity and a visible eXp￿sSion of God's
inclusfve love. We aim to achieve this by encouraging, through the churches in our Clrcuil, acts of worship,
social, and outreach activities that currently Exlst, but also to SE&k new ways lo exiend to others Ihe fellowship
of the Church Family.
3 ministers are currently stationed to the Circuil and togetherwith Local Preachgrs, worship leaders and retired
ministerfs work with the 10 local Churches to hold regular Acts of Worship. The Circuit produces 8 quarterly
preaching plan to ensure that regular acts ol worship lake place as required in each of the 8 Methodist
Churches and in our 2 Local Ecumenical Partnership Churches. These seNices are open to all people without
chargè. The ministers also work wth the ¢hurGhes to support outreach And mission into th8 local communities
working mainly with young and c>lder people through youth clubs, lunch clubs. craft clubs, care home visits.
school assemblies at various community schools and 8t our M8thodisVAnglican Primary School, where one of
our ministers is Chaplain and Governor.
The CiTCUIt website is active, and each one of our 10 churches are linked into it.
In Ihelr management and governance of the charity the Trustees have had ￿gard lo its objects and to the
Guid8nce issued by the Chartty Commission on public benefit.
Policy on grant making
The Circuit makes granls to Clrcult churches of LJP to 1fJrd of the cost for repairs and malntenance to the
property or to support outreach into the community. Smaller grants are available through the Youth and
Children's forum for the furtherance of work with children and young people wthin Circuit churche5.
Pagel 1

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT
Trustees, R8
ort
for the Year Ended 31 Au
ust 2025
Poliry on soclal Investment Includlng program related Investment
Investment poliaes are as set out in the Model Tnjst Deeds of the Methodist Church. The circuit does not have
programme related (nvestments. All investments ar8 Via the Trustees for Melhodist Purposes or the Central
Finance Board of the Methodlst Church and Income is used as prescribed by the investment trusts.
Contrlbutlons ma(le by volunteers
All lay members of the Circuit board Df Trustees are volunteers who give their services freely, attending a
minimurn of 3 circuit meetings together wilh various subcommitttres. An estimate of 400 to 450 hours per
annum
ACHIEVEMENT AND PERFORMANCE
Circult Revlew- Al the December 2024 Circuit meeting the updated Mission plan was accepted and 15 to be
reviewed annually to keep the document allve and encourage all work within the church8s and circuit to be
Mission based. Th9 Circuit m8mb8rship numbers have stsbilised and are gradually increasing in some
churches. However, the overall numbers within the Circuit now only require 2 ord81ned ministers insle8d of the
previous 3.
The Circuit continues in its development of new way5 of b8ing church, sustaining the principles of our Charity,
provKling worship online, virtual meetiTigs and meeting in pèrson, sustaining our communty work, sorne of our
buildings being used forfood banks, café or charity shop.
Safeguardlhg - The Circuit Contlnues to follow the Connexional Policy on Safeguarding. Each church has a
safeguarding ￿PreSentative and the circuit administrator is the safeguaTding officer in the Circuit to ensLsre the
adoption of safe pr8Ctice amongst children and vulnerable adults. Church representatives TMII continue to
receNe training and refresher training.
Mlnlstèrlal Invltatlons The Circuit Board of Trustees approved the Circuit Invitation Cornmittee at thelr
Circuit rneeting in June 2025 ID Consider the invitation of our Superintendent. Following consultstions wlh the
churches and a rneeling of the CIC a mutual decision was made that our SupeTinlendent of 10 years would
move ID a new Circuit in Seplemb6r 2026. A Profile of the Circuit and a description of the Superintendency
role has been submitted and it is 8XP8Cted that a new Superintendenl will be appointed for September 2026.
Resources - Following the sale of a manse and 2 churches over the pa513 years the Circuit now has £500k
in its trust fund available for purchase of More suitable manses and foi ongoing Mission work and lay work8r
salaries due to the reduction of ordained ministers_
Local Preachers - There is one Local Preacher in trainlng. The local preBcheTS and Worship leaders are vital
to ensure suitable Worship is offered in each of our churches alongslde our ordained ministers.
The appointment of ministefs 8nd accr8ditation ofloy preachers has ensured eonlinuty lo the CiTCUit
and ils chur¢hes.
Continued training in safeguarding ensures that best practice can be assured in caring for vulnerable peop]e
in our congregations and in our mission outreach.
Grant giving has enabled churches lo take forward their vision for the future by making necessary
improvernents to their buildings to make them fit for purpose. Grnnts supporting lay workers has allow8d th8
church to extend its pastoral and rnission work.
Page12

ROCHDALE AND LIThLEBOROUGH METHODIST CIRCUIT
Trustees. Re
ort
for the Year Ended 31 Auaust 2025
FINANCIAL REVIEW
Reserves Policy
General Fund:
To hold a maximum of approx. six month's budgeted general fijnd expenditure costs. 2025126 budgeted
expenditure is £184.589 therefore six months is £92,295.
Circuit Advanced Fund:
In c>rder to SLJPPOrt the mlssion and outreach of the 10 Clrcuit Churches the Circuit needs the 8UPPOrt c>f thT&e
ministers.
8.lt is agrÈ8d that any short f£ll in annu81 income could be supported with general funds short térm.
b. Grants to Churches of up to 113 of any application for Minor property works or community Out￿£ch projects.
c. Reserves for any major repair to manses on ministerial exchanges.
d. District Levies based on Connexional policy- 2024125 was £38,535.
In the 2024125 accounts..
72.33% of the Circurts income was provided by the local Church88.
b. 68.39% of income was spent on ministerial and lay worker pay and ielated travel and manse costs.
c. 16.5% of income received represented our contribution to the District, and the wider Methodist Connexion.
d. The remainder covers costs of local preachers, expenses, grants lo Churches and general administration.
All investments are under the governance of the TfUSte&s for Methodlst purposss and therefore covered by
their investment policy.
The princlpal risks to the charity are declining church attendance and inflationary costs. ￿u$ the natDnal
shortage of presbylers. These risks are rewewed annually with representatives from the l(Kal church8S.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Govèming document
Rochdale and LrttleborDugh MethodistCir¢uil is govemed by Circuit of the Methodist Church. Methodist Church
Act119761, Deed of Union119321 and the Mod81 Twst Deeds of Ihe Methodist Church.
How is the charity constituted.. Act of Parliament
Trustee Selection Methods.. Appointed by the local Churches and existing Iruste8s. Mlnlsters are automalically
Iruslees.
Churches in the arcuit are members of the Churches together Ecumenical partnerships
Range of guidance produced by Methodist connectlon. Le8llel The role of a Trustee in the Methodist Church,
available for all trustees.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Chartty numbfrr
1140223
Registered office
10 Whiffield Crescent
Newhey
Rochdal8
Lancashir&
OL16 4NA
Pag813

ROGHDALE AND LifrLEBOROUGH METHODIST GIRCUIT
TnJstees' Re
for th8 Year Ended 31 Au
ust 2025
Trustee5
Adrian Walton Bleackley
Andrew Hardwick
Anna Malnutt
Beryl Tattersall
Catherine Varley
Colin Wass
David Greenwood
David Kerr
David Wheauey
Deacon Marcianne Uwimana
Diane Hardwck
Dilys Pearson
Eileen Hopkinson (Appointed on 11109120251
Glennis Crossley
Graham Booth
Helen Neilsen
Jackie White
Jacqueline Whltaker
Janice Hicks
Janet Bower
Janice Knot
Jean Spencer
Jillian Copley
Jean Burrows
Joan Tatters811
John Garson
John Daffom8 IReslgned on 1211212024)
Joyce S8ng8r
Ken Pedan
Kttnfteth Griffin
Leonie O'Donoghue
Lès Birkett
Marf( Newman Benger (Appointed on 0910912025
Nancy FrankLqnd
Neil Helliwell
Nlchola Helliwell
Nigel Eves
Pauline Mackay
Peter Sanger
Rev John Malnutt
Rev Lawrence Copley
Rev Ruth Jackson- Chair
Rosamund Beal {Appointed on 0511212024)
Ruth Sara Ble8ckley (Appointed on 11109120251
Ruth Tunnicliffe
Sirnba Gomwg
Stephanie Peden
Stephen Ashworth
Steven Tunniclrffe
Susan Downing
Sylvia Wild
Vivienne Colllnson
Page14

Treasurer
Cath Varley
Approved by order of the board of trustees on .
Zozts. and signed on its behalf by:
Rev Ruth Jackson - Superintendent Minister
Mts Cath Varley- Treasur8r
'agÈ15

Inde
endent Examiner's Re
ort to the Trustees of
ROCHDALE AND LITTLEBOROUGH METHOOIST CIRCUIT
I report to Ihe trustees on my examination of the accounts of Ro¢hdale and Littleborough Mgthodist Circuit for the
ya8r trnded 31 st August 2025 as sèt out on pages 6 10 7.
Respectlve Responsibilltles of Trustees and Examlner
As the charity's trustees you are responsible forthe preparation of the accounts in accordancewith the requirements
of the Charities Act 2011 1.the Act'l.
The charity's Iruslees 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..
examine the accounts under section 145 of the 2011 Act
follow th8 applicable Directions given by the Chatity Commissioners under section 14515llbl
of the 2D11 ACL and
lo state whether particular matters have come to my attention
Basls ot Independent Examiners Report
My examination was carried out in accordance with the Directions given by the Charily commission.
An examination includes a review of the accounting records kept by the charity 2nd a comparison of the accounts
presented with those records. It also includes consideration of any unusual items of disclosure5 in the accovnts,
and seeking explanations from the trustees concwnlng any such matters.
The procedures undertaken do not provide all the evidence that would be required in an 8udrt, and consequently I
do not express an audit opinion on the accounts.
Independent examlnevs statement
I have completed my examination for the year ended 31st August 2025.
I can confirni that no material matters have CLTrme to my attention in connection with the examination which gw&s
me cause to believe that in, any material respect..
accounting records were not kept in accordance wlh section 13D of the 2011 Act or
the accounts do not 8ccord with th8 accounting re￿rdS to compty wilh the accounting requirements
of the2011 Act
I hav2 no concerns and have come across no other matters in cmnection with the examlnatlon to which attention
should be drawn in this report in order to enable 2 pfDper understanding of the ac¢Dunts lo be reached.
Simon Grellon-watson
Independent Examin
RAA North East Ltd
3 Sheen Road
Richmond. United Kingdom
TW9 1AD
Page16

ROCHDALE AND LifrLEBOROUGH METHOOIST GIRCUIT
State￿eTht of Financial Activities
for the Year Ended 31 Au
ust 2025
Unrestricted Re*ricted Endowment
Funds
Funds
2025
2024
Totsl Funds Totsl Funds
Funds
RECIEPTS
Assessmerrt on Churche5
168,816
4,105
1CQ
8.741
632
245,579
427,973
168,816
4.105
100
8.741
22,644
245.579
449.985
181,635
4,596
346
Bank & Trust InleTest
tk)nations to Qrcuit Funds
Other Ineome
18,599
17,660
424,734
647,570
In￿tmen1 Incotne
Income Sale ol Spotland
Total Rec8iPt5
150
21.862
150
21,862
PAYNENTS
Ministers Salari8slNIIP8n510nS
Ministers Tr8%*1 Expenses
Ministers Office Expenses
Lay Worf(er Salaries & ExtEn5es
Manses Repairs & Maintenance
Manses thncil Tax, Water & Insurance
Prorerty Inspections
arcuit Admin Costs
Visiting Preachers AIILwanee
tislrict Assessment
126.359
3,272
1,901
12,040
2.188
13,864
5.760
4,118
870
126,359
3,272
1,9)1
12,040
2.188
13,864
5,760
4.118
870
123,107
2,802
2,082
11,003
16.003
11,963
5,220
3,504
675
38,535
1.091
2,022
1,608
102,589
19,717
36,440
372.374
55,599
38.535
1,091
37,668
966
Sundry Donations
Accojntancy Fee
Inv8Stment Charges
CMTF Charges
Closing Churches Expense5
Grants to ￿urcheS
1,920
11,309
145,894
8,509
1,5
434
631
2,673
102,589
19,717
36,440
Total Payrnents
INCOMEIIEXPENOITUREI
434
631
373,439
76,$46
384180
263,390
21,231
Other recogni58dl unrecognised gain￿ 005se4
Unrealised gainslllossesl on re*lualion of manses
Unrealised gainslllosses) on inlestment assets
Realised Gains I Iloss8s1 on sal8 of m8n5es
surplu￿(￿e￿cltI for the year
RECONCILIATION OF FUNDS
Total r￿d5 brought forward
TOTAL FUNDS CARRIED FORWARD
37.000
37,000
713
50,000
2,241
618
91599
{189)
21,849
114,259
315,631
1,684,443
1,777,042
18,378
1B,189
1,747,476
1,861,735
1,431,845
1.747,476
CONTINUING OPERATIONS
All income and expenditvre have arisen from continuing activities.
Page17

ROCHDALE AND LirrLE80ROUGH MET
ODIST CIRCUIT
Balancè Sheet
31Au
ust 202
Note$
202S
Total Funds
2024
Totsl Funds
FIXEO ASS￿$
Premisés
1,167.¢JJJ
1.130,000
CURRENf ASSETS
Debtors
Short Tenn In￿StMentS
7,405
619,912
109,064
736.381
10,397
541,7e9
99.560
651,746
Cash al bank and In hand
CURRENT UABILinES
Creditors
141,6461
134.2701
TOTAL ASSEfs LESS CURRW LIABILITIES
694,735
617,476
NET AS8Ers
1,861,735
1,747,476
FUNDS
Unrestricted fijnds
Restricted ffijnds
Endobwnent funds
1.T17,042
18.189
66,504
1,684,443
18.378
44,655
TOTAL FUNDS
1.8fj1,n5
1747,476
The financial staternents were approved by the Board of Trust885 on the
beh81r.'
Rev Ruth Jackson- Superintgndenl Minlsler
Mrs Calh Varfe* Treasurer
'agel8

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT
Notes lo the Financial Ststements
for the Year Ended 31 Au
ust 2025
1. ACCOUNTING POLICIES
The flnanclal ststements have been prepared in accordan￿ with the Charity's goveming document , the
Charities Act 2011, FRS 102 'The Financial Repothng Standard applicable in the UK and RepubliG of
Ireland. I'FRS 102.1 and the Charities SORP 'Accounb"ng and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effecb've l January 20191-
The Charity is a Public Benefrt Entity as defined by FRS 102.
The fin3ntial slAtement5 have dèparted from the Charities {Accounts and Reports) Regulallons 2008 only
to the extent required to provide a ttue and fair vSew. This departure has involved following the Ststement
of Re¢ommended Practice for charities applying FRS 102 rather than the version of the Statement of
Re￿rn[Hended Pratbc8 which is referred to in the Regulations but which has Sin￿ b8en withdrawn.
The financial statements are prepared in sterting, which is the functional currency of the Charity. Monetary
8mounts in these financial statements are Tounded to the nearest £.
The financial ststements have been prepared underthe hislorKal wslconvention. The principal accounting
policies adopted are set out below.
INCOMING RESOURCES
All income is rg¢ognised once the charity has entitlement to the income. It is probable that the income will
be rec8ived. and the amount of income receivable can be measured reliably.
RESOURCES EXPENDED
Al expenses are allocated or apportioned to applicable expenditure headings.
Liabilities are recognised as expenditure as soon 8$ there is 8 legal or constructive obligation commltting
the charity lo that expenditure, it is probablè that settlement will be ￿quIred, and the amount for the
obligation c8n be rne8su￿d reli8bly.
PREMISES
Market value of premi%es. 81ong wlth any realised gainslllossesl, are shown at year end.
INVESTMENTS
Unlisted equity investmen15 are initially recorded 8t cost, and subseouèntly measured at fair value. If fair
value cannot be reliably measured, assets are measured al cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised in Income or
expendlture.
Taxatlon
The charity is a registered chartty and, therefore, is not liable for Income T8x or CorporBtion Tax on income
derived from its charitable activities. as it falls within the various exemptions available to registered
charities.
Creditors and provisions
Creditor5 and provisions are recc>gnlsed where the charity has 8 present obligation resultlng from 8 past
event that will probably r8suII in the transfer of funds to a Ihird party and th8 amount due to s8tUe the
obligation can be m8asur8d orestimated reliably. Cr8dilors and provisions are nDrmally r8cognised at their
setuement amount after allowing for any trade discounts due.
Cash flow statement
The charitable incorporated organisation qualtfies as a small charity and advantage has been taken of the
exempb'on provided by SORP IFRS 1021 as amended by Bulletin 2, nol to prepare a cash flow ststemenl.
P8ge19

ROCHDALE AND LifrLEBOROUGH METHODIST CIRCUIT
Notes to the Financial Statements
for the Year Ended 31 Au
ust 2025
Volunteers and donated servlces and facilttles
Donated professional services and donated facilities are recognised as in¢Dme when the charity has conlrol
over the item, any conditions associaled with the don*ed item have been met, the receipt of eeonomic
benefit from the use by the charty of the Item is probable and that economic benefrt can be measured
reliably. In accord8nce wlth the ChaTilies SORP IFRS 1021. the general volunteer lime is not recognised
and refers to the ttustees, annual report for more infomiation about their contribution.
On recèipt, donated professional sèrvices and donated facilities are recoJnised on the basis of the value
of the gift to Ihe charity which is Ihe amount Ihe chaiity would h8ve btsen wllling to pay lo obtain services
or facilities of equivalent economic benefit on the open mark8L a corresponding amount is then recognised
in expenditure in the perTod of receipt. No such donations wtrre receivéd dtjring the year.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discDunt offered.
Prepayments 8re valued al the amount P￿paid net of any trade discounts due. Accwed incoffle 8nd tax
recovfyrabla is Included at thè bgst estimate of Ihe amounts receivab￿ at the balance sh66t date.
Crltieal accounting estimates and judgements
In the application of the Charity's accounting policies, the trustees are requlred lo make judgements.
estimates and assumptions about the carying amount ol a5set5 and liabilities that are nol readily apparent
from other sources. The estimates and associated assumptions are based on hislorical experience and
other factors that are eDnsidered to be relevant. Actual results may differ from these eslimales. The
estimates end underlying 85SUmPtions art reviewed on an ongoing basis. Revisions to 8¢eounting
estimates are recognised in the period In which the estimale is revised where the revision affects only that
period, or in th8 period of the revision and futur8 Periods wh8re th8 revision affects both current and ftjture
periods.
2. TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees. retnuneration or other benefits for the year gnded 31 Augusl 2025 nor for the year
ended 31 August 2024.
TRUSTEES. EXPENSES
There were no Irusl8es' 6xpenses pald forthe yèar ended 31 August 2025 norforlhe yoaronded 31 August
2024.
3. STAFF COSTS
No employees received emoluments in excess of £60.OOQ.
4. INDEPENDENT EXAMINATION FEES
2025
2024
Fee5 payable to the independent examiner for.
Independent examination of the financial statements
1.920
Pagel 10

ROCHDALE AND LITTLEBOROUGH METHODIST CIRCUIT
Notes to the Financial Statements - continued
for the Year Ended 31 Au
ust 2025
5. TANGIBLE FIXED ASSETS
2025
2024
Marffet ￿lue at 1st Seplember 2024
Realis8d gainlllossl in reva1u8tli￿ of manses
Market value at 315t August 2025
1, 130,000
37,000
1, 167,000
1,080,000
50,000
1,130.000
6. INVESTMENTS
Cash or
Ll*d
Total
cash equlvalents
Investments
2025
Cost or valuation
At 1 September 2024
Additions
Disposals
Fair value rno￿rn8ntS
494,770
245,579
1188,1391
20.254
47,019
541.789
245,579
1188,1391
20,683
At 31 August 2025
572,464
47.448
619,912
Impalrnient
At 1 S8pternber 2024 and 31 August 2025
Carrying amount
At 31 August 2025
572.464
47.448
619,912
At 31 August 2024
494,TTO
47.019
541,789
7. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
21)25
2024
Debtors
7,405
10,397
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
202$
2024
AccTLrals and Defe)Ted I￿oMe
41.646
34.270
Pagel 11

ROCHDALE AND LITtLEBOROUGH METHODIST CIRCUIT
Notes to the Financial Stalernenls- continued
for the Year Ended 31 Au
ust 2025
9. MOVEMENT IN FUNDS
At
01.09.2024
Net
movements
At
31.08.202S
In funds
UnrestThcted fund
Restricted fimd
1,684,443
18,378
44,655
92,599
11891
21,849
1.7TT.D42
18.189
66,504
Enthiwment fijnd
TOTAL FUNDS
1.747.476
114,2S9
1,861,735
Net M0￿mènt in funds. includ8d in the abthe are as follows..
Ineomlng
resources
Re¥Jurces
expended
Gains and
lossès
Movement
Ttt fttnds
Unrestricted fijnd
427,973
150
1372.3741
14341
16311
37,000
S5
618
92,599
1189)
21,849
Restricled fvjnd
EndDwment fund
21,862
TOTAL FUND5
449.985
373.439
37,713
114,259
Comparatives for movement in funds
At
Net
At
01.09.2023
movemonts
31.08.2024
In fvnds
Unrestricted fjjnd
1,386,560
17,505
27,780
1,431,845
297,883
873
1.684,443
18,378
44,655
Restricted knnd
Endowment fuTr
16,875
TOTAL FUNDS
315,631
1.747,476
Net mownent in furKls, included in the abNe are as fdlows."
Incoming
resources
Resources
Gains and
Movgrn8nt
expended
lo&qes
in funds
Unreslri¢te(I fund
Restrict8d fund
End0￿)ent fund
63D,758
914
(382.8751
{5021
(8031
1384,1801
50.OQID
461
1,780
2g7.883
873
16,875
15,898
TOTAL FUNDS
647.570
52.241
315.631
Page | 12