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2023-08-31-accounts

it continued
to employ the
it continued
to employ the
following
lay workers
Jo Howie Based at the Susanna Wesley House project
Judith Neal Supporting
the Rev David Owen
Mairi Radcliffe Supporting
St Martin's
Methodist
Church
Fiona Riley-Schnoor Circuit Administrator and Safeguarding
Officer

Administrative Administrative Information Information Information Information —continued —continued
Circuit Ministers and officers
Active Circuit Ministers: Rev Chris Briggs
Rev Calvin Cheung
Rev Neil Draper
Rev Colin Emerson
Rev David Owen
Rev Dr Jacky Quarmby
Rev Dr Stuart Bell
Circuit Lay Employees: Mrs Jo Howie
Mrs Judith
Neal
Mrs Mairi Radcliffe
Ms Mairi Nasr
Circuit Stewards Mrs Hilary Jones
Mr John McCartney
Mr Pete Nelson
Mr Phil Royle
Rev Dr Moira Biggins
Administrators: Mrs Fiona Riley-Schnoor
Mr Alan Castledine acted as the principal
officer overseeing
the day to day financial management and
accounting for the Circuit during the year.
Independent auditor: Haines Watts, Chartered Accountants and Registered Auditor
10Stadium
Business Court
Millennium
Way
Pride Park
Derby
DE24 BHP
Investment Bankers: Trustees for Methodist Church purposes
Bankers: Central Finance Board ofthe Methodist Church
HSBC Bank pic
CAF Bank Ltd
Structure, Governance and Management
The governing document for the Circuit is the Deed of Union (1932)and Methodist Church Act (1976)

Restricted &Endowment
Unrestricted Funds Funds
Circuit
Model Total Total
General Trust Designated Restricted Endowment 2023 2022
Note E
s
Incoming Resources
Income from Monetary
Investments 5,028 18,089 609 2,936 5,387 32,049 8,212
Income from
Investment
Properties
41,440 14,450 55,890 39,465
Assessments
on
Churches 2 390,739 390,739 395,579
Grants Received 3 5,120 5,120 3,397
Other Income 4 118,629 118,629 613,351
Total Incoming
Resources 560,956 18,089 15,059 2,936 5,387 602,427 1,060,004
Expenditure
Grants and Donations 8,145 43,043 51,688 25,460
Salaries and
Associated Costs 304,835 304,835 294,851
Property
Expenses
26,380 23,037 49,417 43,779
District and
Connexional
Levies
8 140,571 24,013 164,584 307,065
Support Costs 9 6,514 6,514 6,802
Other Outgoings 10 16,334 1,244 282 261 18,121 15,128
Total Expenditure 502,779 68,300 23,319 761 595,159 693,085
Net Income Before
Investment
Gains/(Losses) 58,177 (50,211) (8,260) 2,175 5,387 7,268 366,919
Gains/(Losses)
on
Monetary
Investments
(5,447) (5,447) (8,873)
Gains/(Losses)
on
Investment
Properties
Revaluations 160,000
Net Incoming/
(Outgoing)
Resources
Before Transfers 58,177 (50,211) (8,260) 2,175 (60) 1,821 518,046
Transfers
Between Funds 19 (153,336) 131,662 30,000 (2,938) (5,388)
Net Movements
in Funds (95,159) 81,451 21,740 (763) (5,448) 1,821 518,046
Reconciliation of Funds
Total Funds
Brought Forward 3,337,933 436,960 186,117 138,739 131,127 4,230,876 3,712,830
Total Funds
Carried Forward 19 3,242,774 518,411 207,857 137,976 125,679 4,232,697 4,230,876

Restricted &Endowment
Unrestricted Funds Funds
Circuit
Model Total Total
General Trust Designated Restricted Endowment 2023 2022
Notes E
Fixed Assets
Circuit Manses etc 11 1,676,670 1,676,670 1,676,670
investments 12 19,249 43,997 125,679 188,926 194,374
Total Fixed Assets 1,676,670 19,249 43,997 125,679 1,865,596 1,871,044
Current Assets
Investment
Properties
11 1,599,000 1,599,000 1,686,500
Debtors 13 19,775 19,775 17,489
Outstanding
Purchase
Price
13a 55,000 55,000 70,000
Trustees for Methodist
Church Purposes 518,411 93,658 612,069 528,322
Central Finance
Board Deposits 14 19,061 179,636 321 199,018 174,238
Cash at Bank
and in Hand 14 (1,712) 15,236 13,524 22,938
Total Current Assets 1,691,124 518,411 194,872 93,979 2,498,386 2,499,487
Creditors
Due In Under
One Year 15 125,020 6,264 131,284 139,655
Net Current
Assets/(Liabilities) 1,566,104 518,411 188,608 93,979 2,367,102 2,359,832
Net Assets 3,242,774 518,411 207,857 137,976 125,679 4,232,698 4,230,876
Funds ofthe Circuit
General Funds
(Unrestricted) 2,653,774 2,653,774 2,748,933
Circuit Model Trust
Fund (Unrestricted) 518,411 518,411 436,960
Designated
Funds
(Unrestricted) 207,857 207,857 186,117
Total
Unrestricted
Funds
17 2,653,774 518,411 207,857 3,380,042 3,372,010
Fair Value Reserve 17a 589,000 589,000 589,000
Restricted
Funds
18 137,976 137,976 138,739
Endowment
Fund
18 125,679 125,679 131,127
Total Funds 3,242,774 518,411 207,857 137,976 125,679 4,232,697 4,230,876
2023 2022
Note f f
Cash used in operating
activities
25 (76,328) 392,766
Cash flows from investing activities
Dividends,
interest
and rents from investments 87,939 47,677
Sale of property 87,500
Net cash provided by/(used in) investing activities 175,439 47,677
Increase/(decrease) in cash and equivalents in the year 99,111 440,443
Cash and cash equivalents brought forward 725,498 285,055
Cash and cash equivalents carried forward 824,609 725,498
Cash and cash equivalents consist of:
Cash at bank and in hand 824,609 725,498
Analysis ofchange in Net Funds At 1.9.22 Cash flow At 31.8.23
f f f
Net Cash
Cash at Bank 725,498 99,111 824,609

2023 2022
f f
Towards costs ofChinese Ministry
District 2,620 3,397
Susanna Wesley House 2,500
5,120 3,397
.
Other Income
2023 2022
f f
Sale ofChurches 76,938 610,321
Recovered insurance premiums 707 532
Legacy 5,085
Miscellaneous 35,899 2,498
Unrestricted Total 118,629 613,351

.
Grants and D onations
2023 2022
f f
Grants to churches and other institutions 51,688 25,265
Grants and donations to individuals 195
51,688 25,460

General Designated Total 2022
f f f
Stipends 209,886 209,886 200,189
National insurance Contributions 17,691 17,691 17,840
Pension Fund Contributions 42,758 42,758 44,230
Telephone 4,543 4,543 4,389
Travelling 5,523 5,523 6,265
Removal and Relocation Costs 71
280,401 280,401 272,984

Administration Administration
General Designated Total 2022
E f f E
Salary 17,807 17,807 17,073
National Insurance Contributions 1,921 1,921 1,345
Pension Fund Contributions 1,167 1,167 971
Travel 3,539 3,539 2,478
24,434 24,434 21,867
Stipends and Salaries totals 304,835 304,835 294,851

General CMTF Total 2022
f f f f
District Expenses 12,942 12,942 13,337
Methodist Church Fund 85,854 85,854 97,700
Levy on CMTF Funds 41,775 24,013 65,788 196,028
140,571 24,013 164,584 307,065
9.
Support Costs
General Total 2022
f f f
Stationery and Postages 1,513 1,513 2,324
Office Telephone 1,041 1,041 548
Audit Fee 3,960 3,960 3,930
6,514 6,514 6,802
10.
Other Expenses
General CMTF Designated Restricted Total 2022
Preaching
Fees
&Travel 720 720 579
TMCP Charges 1,244 261 1,505 415
Training Costs 282 282 80
Recoverable
Insurance
Premiums 707 707 533
Miscellaneous 14,907 14,907 13,521
16,334 1,244 282 261 18,121 15,128

Other
Land Manses Buildings Total
f f f
Balance Brought Forward 200,000 1,238,835 237,835 1,676,670
Additions
Disposals
Balance Carried Forward 200,000 1,238,835 237,835 1,676,670
Investment
Properties
(currently
let to tenants not linked to the Church)
Balance Brought Forward 1,686,500 1,686,500
Additions
Disposals 87,500 87,500
1,599,000 1,599,000
12.
Investment
Assets
The funds that support the Circuit Model Trust Fund and the Circuit's other funds are held by TMCP in Trustees
Interest
and/or
Managed Equity Funds on which interest and dividends are credited
to the accounts
each
month/quarter. These are regarded as medium and long-term
investments.
TMCP
is the
legal
owner
and custodian trustee of all Methodist model trust property, including legacies,
endowments
and accumulated
funds. Trust property
is held for and
on behalf of local managing trustees
who
are responsible for the day-to-day management of trust property. TMCP ensure
that,
through providing
guidance
and acting under
their direction, the managing
trustees
comply with charity
law and Methodist
law
and policy as determined
by the
Methodist Conference.
2023 2022
f f
Market Value Brought Forward 194,374 250,860
Net Gain/Loss on Revaluation (5,448) (8,873)
Disposal during the year (47,613)
Market Value Carried Forward 188,926 194,374
Investments
at
fair value comprise:
CFB Managed Mixed Fund 117,539 122,753
Royal Bank of Scotland pic 3,023 3,257
Trustees Interest
Fund
68,364 68,364
188,926 194,374

Designated Funds Funds Restricted Restricted Funds Funds Endowment Endowment Endowment Funds Funds
2023 2022 2023 2022 2023 2022
E E E E E E
Market Value
Brought Forward 19,249 19,249 43,997 92,673 131,127 138,938
Net Gain/(Loss)
on Revaluation (1,061) (5,448) (7,811)
Disposal during the year (47,614)
Market Value
Carried Forward 19,249 19,249 43,997 43,998 125,679 131,127
CFBManaged
Mixed Fund 117,539 122,753
Royal Bank of
Scotland pic 3,023 3,257
Trustees
Interest Fund 19,249 19,249 43,997 43,998 5,117 5,117
19,249 19,249 43,997 43,998 125,679 131,127
3.
Debtors and Prepayments
ll sums
shown
as debtors at 1 September 2022 were received during the following year. All sums paid
in
dvance at 1 September 2022 were for activities that have been held during 2022/23. Similarly, it is expected
hat payments in advance at 1September 2023 will be expensed in 2023/24.
2023 2022
Debtors f f
Recoverable Expenses 917 205
Prepayments
Stipends,
Pension and NIC
16,219 15,084
Methodist
Insurance
2,639 2,200
19,775 17,489

General Designated Restricted Total 2022
E E E E E
Central Finance Board 19,061 179,636 321 199,018 174,238
HSBC Bank pic (4,407) 15,236 10,829 17,458
CAF Bank Ltd 2,683 2,683 5,339
Cash 12 12 141
17,349 194,872 321 212,542 197,176

t is expe cte d that all sums accrued at 31August 2023 will be paid during the year ended 31A
General Designated Total 2022
E. E E E
Income in Advance
Assessments in Advance 97,706 97,706 95,085
Grant in Advance 2,620
Rent in Advance 3,750 3,750
Creditors and Accruals
Ministers' Expenses 1,128 1,128 1,086
Audit Fee 3,960 3,960 3,780
CPF Levy 22,000 22,000 28,080
Others 226 2,514 2,740 9,004
125,020 6,264 131,284 139,655

2023 2022
E E
518,411 436,960

2023 2022
E E
207,857 186,117

Balance at Gains/ Balance at
1.9.2022 Income Expenditure Transfers (Losses) 31.8.2023
E E E E E E
General 3,337,933 560,956 502,779 (153,336) 3,242,774
Circuit Model Trust 436,960 18,089 68,300 96,499 35,163 518,411
Total Unrestricted
&Undesignated 3,774,893 579,045 571,079 (56,837) 35,163 3,761,185
Susanna
Wesley
House 2,124 2,124
Manses 134,428 16,473 27,000 144,955
Removal &
Relocation 5,164 1,500 6,664
Quinquennial (3,815) 3,600 1,500 (5,915)
Prison 142 142
Training 5,026 609 282 5,353
Dunkirk 23,799 23,799
Greenhill
Bursary
19,249 19,249
Ukraine 14,450 2,964 11,486
Total Designated 186,117 15,059 23,319 30,000 207,857
Total Unrestricted 3,961,010 594,105 594,398 (26,837) 35,163 3,969,042
Benevolent 319 319
Borrowash
House
91,483 2,936 761 93,658
Queen's
Hall
2,938 (2,938)
Bequests 43,999 43,999
Total Restricted 138,739 2,936 761 (2,938) 137,976
Bequests 131,127 5,387 (5,388) (5,448) 125,679
Total Restricted
&Endowment 269,866 8,323 761 (8,326) (5,448) 263,657
Total ofAll Funds 4,230,876 602,428 595,159 (35,163) 29,716 4,232,697

General CMTF Designated Restricted Endowment Total 2022
Tangible Fixed Assets 1,676,670 1,676,670 1,676,670
Fixed Asset
Investments 19,249 43,997 125,680 188,926 194,374
Current Assets 1,691,124 518,411 194,872 93,979 2,498,386 2,499,487
Current Liabilities (125,020) (6,264) (131,284) (139,655)
3,242,774 518,411 207,857 137,976 125,680 4,232,698 4,230,876
Fund balance at 31August 2022 are represented by:
General Designated Restricted Endowment Total 2021
Tangible Fixed Assets 1,676,670 1.676,670 1,961,670
Fixed Asset
Investments 19,249 43,998 131,127 194,374 250,860
Current Assets 1,800,838 437,040 166,868 94,741 2,499,487 1,634,442
Current Liabilities (139,575) (80) (139,655) (134,142)
3,337,933 436,960 186,117 138,739 131,127 4,230,876 3,712,830

25.
Reconciliation
of Net Income to Net Cash Flow from Operating
25.
Reconciliation
of Net Income to Net Cash Flow from Operating
Activities
2023 2022
E E
Net Income/(Expenditure) Before Transfers 1,821 518,046
Deduct gain on revaluations (160,000)
Add Loss(Deduct Gains) on Investments 5,447 8,873
Add Cash from sale ofinvestments 47,613
Deduct Dividends,
Interest
and Rents from Investments (87,939) (47,677)
Decrease/(Increase)
in Debtors
12,714 20,398
Increase/(Decrease)
in Creditors
(8,371) 5,513
Net Cash Used in Operating Activities (76,328) 392,766

Circuit
Model Total
General Trust Designated Restricted Endowment 2022
Incoming Resources
Income from
Monetary
Investments
551 3,842 93 1,140 2,586 8,212
Income from
Investment
Properties
2,500 36,965 39,465
Assessments
on Churches 395,579 395,579
Grants Received 3,397 3,397
Other Income 3,030 610,321 613,351
Total Incoming Resources 405,057 614,163 37,058 1,140 2,586 1,060,004
Expenditure
Grants and Donations 20 25,265 175 25,460
Salaries and
Associated Costs 294,780 71 294,851
Property
Expenses
27,286 16,493 43,779
District &Connexial Levies 105,036 202,029 307,065
Office Expenses 6,802 6,802
Other Outgoings 14,633 135 260 15,128
Total Expenditure 448,557 227,394 16,874 260 693,085
Net Income Before
Investment
Gains/(Losses)
(43,500) 386,769 20,184 880 2,586 366,919
Gains/(Losses)
on
Monetary
Investments
(1,060) (7,813) (8,873)
Gains/(Losses)
on
Investment
Properties
160,000 160,000
Net Incoming/(Outgoing)
Resources Before Transfers 116,500 386,769 20,184 (180) (5,227) 518,046
Transfers Between Funds 3,198 15,000 32,000 (47,614) (2,584)
Net Movements
in Funds
119,698 401,769 52,184 (47,794) (7,811) 518,046
Reconciliation
of Funds
Total Funds
Brought Forward 3,218,235 35,191 133,933 186,533 138,938 3,712,830
Total Funds
Carried Forward 3,337,933 436,960 186,117 138,739 131,127 4,230,876

Balance at Gains/ Balance at
1.9.2021 Income Expenditure Transfers (Losses) 31.8.2022
E E E E E E
General 3,218,235 405,057 448,557 3,198 160,000 3,337,933
Circuit Model Trust 35,191 614,163 227,394 15,000 436,960
Total Unrestricted
&Undesignated 3,253,426 1,019,220 675,951 18,198 160,000 3,774,893
susanna
Wesley
House 2,124 2,124
Menses 84,417 36,965 14,954 28,000 134,428
Removal
&
Relocation 2,735 71 2,500 5,164
Quinquennial (3,776) 1,539 1,500 (3,815)
Prison 142 142
Training 5,243 93 310 5,026
Dunkirk 23,799 23,799
Greenhill
Bursary
19,249 19,249
Total Designated 133,933 37,058 16,874 32,000 186,117
Total Unrestricted 3,387,359 1,056,278 692,825 50,198 3,961,010
Benevolent 319 319
Borrowash
House
91,315 428 260 91,483
Queen's
Hall
50,900 712 (47,614) (1,060) 2,938
Bequests 43,999 43,999
Total Restricted 186,533 1,140 260 (47,614) (1,060) 138,739
Bequests 138,938 2,586 (2,584) (7,813) 131,127
Total Restricted
&Endowment 325,471 3,726 260 (50,198) (8,873) 269,866
Total of All Funds 3,712,830 1,060,004 693,085 151,127 4,230,876