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← Dorset South and West Circuit

2024-08-31-accounts

The Methodist Church Annual Report and Accounts Dorset South and West Circuit For the year 1 September 2023 to 31 August 2024 Registered Charity: Registration Number 1150182

Southampton District Circuit No 26/8

Ministers Revd John Yarrien Superintendent Minister Revd Ruth Lownsbrough Revd Jane Wilson Circuit Stewards Mrs Janice Young Senior Steward Mrs Jacqui Trent Circuit Treasurer Mr Ross Seagrave Mrs Margaret Sibley Mr Chris Smith Mr Paul Smith

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2024

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Basis of preparation and legal framework

The Charity's annual report and accounts for the year ended 31 August 2024 have been prepared in accordance with Accounting Reporting by Charities; Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland - Charities SORP FRS 102 effective 1 January 2015.

1. Administrative Details

1.9 Current Staff

Superintendent Minister Ministers

Revd John Yarrien Revd Ruth Lownsbrough Revd Jane Wilson

Lay staff

Circuit Administrators

Community Outreach Worker Westham Children and Families workers

Mrs Maria Jacobson Mrs Jacqui Trent Mrs Jayne Newton Mrs Jenny Farmer Mr Peter Jenner

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2024

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2. Structure and Governance

2.1 The Circuit is governed in accordance with the Constitutional Practice and Discipline of the Methodist Church; its organisation is structured around the circuit meeting that meets at least three times a year.

2.2 The circuit meeting is supported by regular meetings of the Circuit Leadership Team (CLT) to conduct day-to-day business and considers matters to be brought to the circuit meeting. The CLT consists of all active ordained ministers, the circuit stewards, the circuit administrators and other staff members as appropriate.

2.3 The Local Preachers and Worship Leaders meeting is held at least three times a year to consider the worshipping life of the church and consists of all ordained ministers, local preachers and worship leaders.

2.4 The circuit meeting may also set up other groups and committees to deal with specific tasks that may arise.

3. Objectives and Activities

3.1 The purposes of the Methodist Church are and shall be deemed to have been since the date of the Deed of Union, the advancement of (A) the Christian faith in accordance with the doctrinal standards and the discipline of the Methodist Church; (B) any charitable purposes for the time being of any Connexional, District, Circuit, local or other organisation of the Methodist Church; (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.

3.2 The Circuit's principal objectives and activities are to enable its churches to work towards their vision of deepening their Christian faith to reach out to others by sharing the good news of Jesus Christ.

3.3 The Circuit provides staff and preachers education and pastoral oversight which enables the local churches to provide Christian worship, spiritual development and pastoral care both to the church members and the wider community.

3.4 The Circuit agrees property and financial policies that help churches focus on their core business, building the kingdom of God through transformed lives as Disciples of Christ.

3.5 The Circuit promotes Our Calling priorities; social holiness, by encouraging its members to make disciples, and to work for social justice.

3.6 The Trustees confirm that they have referred to the guidance contained in the Charity Commission general guidance on public benefit when reviewing the Charity's aims and objectives.

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2024

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4. Our Mission Statement

The Circuit exists to share the love of God made known to us in Jesus Christ through the power and presence of the Holy Spirit. We do this through

Approved by Circuit Meeting 9[th] March 2021

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2024

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5. Achievements, performance and future

The Dorset South and West Circuit was formed on 1 September 2018 by an amalgamation of the former circuits of Bridport & Dorchester, Portland and Weymouth.

2023-2024: a review of the year

The Westham Centre- Progress Report

With the continuing success of the Westham Centre and Mission Hub, it was decided to go ahead with a major refurbishment of the building and architects were sought to help us through the process. Stone Ecclesiastical were appointed and are working on plans to address the shortcomings of the building, mainly its lack of accessibility to people with poor mobility, but also to make it fit for the work The Westham Centre is doing now and wants to do in the future. Demand for the weekly Foodbank continues to grow, and the Warm Welcome initiative now serves c.30 lunches every week, building relationships with the guests of all ages who attend regularly. A new Thrive Café Church has started to meet monthly and there is a growing community of local people attending each month.

“Champions” Holiday Club 8-10[th] August at United Church Dorchester

We held a Holiday Club for 5-11year olds with an overall theme of “Champions “as 2024 was an Olympic year.

There was a different theme for each of the three days; Direction, Determination and Dedication which followers of Jesus need to do the same. Various activities over the three days included World Bunting to hang round Church, Olympic hand prints, decorating baseball caps , making a flat roofed house along with our Holiday Club song . There was a Bible Story that fitted the theme for the day. Dorchester Town Council gave us permission to use the Bandstand in the local gardens as a base for our Holiday Club outing. The Holiday Club Team were people from the Circuit & Churches Together in Dorchester.

Refurbishment at Easton Methodist Church

Easton Methodist Church is a Grade II* listed building. Various schemes have been implemented over the years to ensure that the building is watertight and fit for purpose, but these have been piecemeal, without a full structural survey, and consequently not wholly successful. Easton Methodist Church is now the sole Methodist presence on the Isle of Portland, a place steeped in Methodist history. The Dorset South and West Circuit recently sold the only other Methodist church remaining on the island, Underhill Methodist Church and is seeking to support Easton in its goal of creating our second Mission Hub at the centre of the community. The proceeds of sale have been designated by the Circuit for this project. The Circuit has already been successful in running this type of Mission Hub at the Westham Centre, so we feel able to support the team at Easton to bring this scheme to fruition and make Easton a centre of service, worship and evangelism to the community. One way in which that support will be provided is the employment of a full-time community outreach worker who will work with the church congregation to liaise with the community, to listen to the needs of the community, to support the congregation to develop its projects and worship to reach deeper into the community. We hope this work will be a pathway to make new

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2024

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disciples and grow the Church. Our Circuit work in Westham, where a new Café Church (Thrive) has been set up, has proven to our trustees that this model is helping our Circuit in its mission statement to be a growing Circuit.

Conversations with Hope and Radipole United Reformed Churches

There have been conversations with the two United Reformed churches in Weymouth to come together and make a Covenant agreement between the two traditions. A draft covenant had been agreed by the end of the year and a formal signing will take place in 2024-2025.

Safeguarding training has continued this year with Foundation courses being delivered.

Staffing

Mission

We were able to support churches across the circuit with Mission and Buildings Resilience grants. These funded such things as the mission work at The Westham Centre, our presence at the Dorset Show, our presence at the Tolpuddle Festival, Weymouth Street Pastors, Broadmayne events with local first school, Pop Up Post Office at Uploders, New AV equipment at BUC, Citizens Advice Worker for the Westham Hub and support for young people to attend outdoor activities.

5.1 People Our three ministers are shown below. The lay team and Supernumeraries have supported the ministers throughout the year.

Revd John Yarrien Revd Ruth Lownsbrough

Revd Jane Wilson

5.2 Property.

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2024

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5.3 All church premises are well used, providing a wide range of worship and activities in their respective communities. All quinquennials are up to date.

5.4 The circuit manses are well maintained. A replacement manse for Russell Avenue has been found at Whitecross Drive and the purchase was completed in August 2024.

5.5 The circuit continues to benefit from the work of the local preachers and worship leaders and those in training. 5.6 Safeguarding training has taken place in the circuit and there has been a concerted effort to bring all the required DBS checks and training up to date.

6. Financial Review

6.1 The circuit has accounts with Lloyds Bank plc, Central Finance Board of the Methodist Church and Model Trust Funds with Trustees for Methodist Church Purposes (TMCP).

6.2 At 31 August 2024, the unrestricted funds of the Circuit totalled £73229.00. excluding properties and the Model Trust Fund. (TMCP). The funds held at TMCP and available for use are £654553.00 (including a new bequest of £93678). Underhill Methodist Church was sold on 19 April 2024 and the funds are now held with our TMCP holdings. The Circuit Meeting has agreed to use this money to help towards the refurbishment of Easton Methodist Church.

6.3 The unrestricted funds are allocated as follows:-

General Fund £474289 Mission Fund £60871 Property Fund £51150 Heritage Fund £489 Buildings Resilience Fund £67754

Totalling £654553

6.4 The Circuit also owns freehold property valued by the trustees at £4,396,196.00.

6.6 It is declared that all stipendiary ministers and lay employees, paid for by the Circuit, are also trustees of the Circuit.

7. Grants Policy

The Circuit Meeting 9 March 2020 agreed to adopt the following Grants Policy. Each building-funding application should be prepared, and will be assessed, through consideration of the following:

Dorset South and West Methodist Circuit Charity Number 1150182

Annual report for year ended 31 August 2024

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  1. How will your scheme increase Kingdom of God work in your community?

  2. Is there any other building in your location that could fulfil the functions of your scheme as effectively? – church or secular.

  3. Have you discussed your scheme with neighbouring churches of all denominations and with your local community?

  4. Is your scheme compatible with the anticipated life of your church fellowship.

  5. Have you thought of other ways of doing Kingdom of God work in your community without your building?

  6. Without the upgrading and maintenance of your building to occupy you, what would be released in terms of your energy and finance to let God's Kingdom take flight in your community in new ways?

  7. Are your premises a hindrance to mission rather than a basis for undertaking Kingdom of God work in your locality?

Applications have been made to both funds, Mission Fund and Buildings Resilience Fund, during the year.

8. Risk Management

Income and expenditure is being monitored in total and is compared with the approved budget on at least a half yearly basis to detect trends as part of the risk management process to avoid unseen calls on reserves.

9. Safeguarding

It is the Methodist Church's intention to value every human being as part of God's creation and the whole people of God. At the heart of the Methodist community is a deep sense of the place of welcome, hospitality and openness, which demonstrates the nature of God's grace and love for all.

Our church communities are called to be places where the transformational love of God is embodied and life in all its fullness is a gift, which is offered to all people.

There are no distinctions regardless of gender, race, disability, sexual orientation, religion/beliefs, pregnancy/maternity and gender reassignment; as a result, everyone has the right to protection from abuse and to be treated no less favourably than others, irrespective of any personal or protected characteristic.

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2024

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The Dorset South and West Circuit commits itself to ensuring the implementation of the Connexional Safeguarding Policy, government legislation, guidance and safe practice in the circuit and in the churches. The Circuit commits itself to the provision of support, advice, training for lay and ordained people that will ensure everyone is clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable.

10. Reserves Policy

10.1 The Circuit's objectives and activities are to facilitate sharing of resources amongst the local churches to empower them to function as effective witness, mission and caring centres.

10.6 Taking into consideration all the above factors the Circuit needs to hold in the combined general and property repair funds, £81229.00 being three months expenditure. The current levels could increase over the next three years with the employment of extra staff and setting assessments at a level to meet the needs of the Circuit. No payment holidays were given to churches in this financial year, and all assessments have been collected. It is intended to continue to increase church assessments so that the Circuit can balance its books over time. The increase for 2024-2025 was 15 %

10.7 The Model Trust Fund at £520324.00 is held as a reserve to cover major property expense and to expand mission work within the Circuit.

Dorset South and West Circuit Notes to support accounts

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2024

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1. These accounts are compliant to the FRS102 and FRS102 2015 SORP standards. The accounts have been prepared in accordance with applicable charity law in England, this being the Charities Act 2011 and SI 2008/629 (Charities Accounting and Reporting Regulations).

2. Funds

The funds held constitute: General Funds, which are unrestricted, are held for any purpose of the Circuit. The Circuit Model Trust Funds has wide purposes defined in Standing Orders and is categorised as unrestricted. Any funds may be represented by more than just cash.

3. Accounting policies

Basis

These accounts have been prepared on the basis of historical cost, except that investments are shown at their market value at the end of the year, on the accrual basis to show a true and fair view of the Circuit's financial position and activities.

Based on the monetary assets and human resources available to the Circuit at 31 August 2024, the trustees believe the Circuit is a going concern.

Income recognition

Income is included in the Statement of Financial Activities (SOFA) when the Circuit becomes entitled to the resources, it is probable we will receive the resources; and the monetary value can be measured with sufficient reliability.

Expenditure

Expenditure is recognised when a liability is incurred or a constructive obligation arises and the outflow of economic benefit is considered more likely than not, committing the Circuit to pay out resources.

Grants

Grants made by the Circuit from its own funds are recognised in full at the time of agreement or when the Circuit accepts that there is a legal or operational obligation to make the payment. When the grant is recurrent over more than one year the balance payable in future years is treated as a provision for future commitments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalments are paid in accordance with the originally agreed terms.

VAT

Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers.

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2024

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Tangible fixed assets for use by the Circuit.

These are capitalised if they can be used for more than one year and individually cost less than £1000.00. The freehold property is shown in the accounts at £4,396,196.00 deemed values, of which the land component is deemed to be nil. No depreciation is provided on the buildings because the trustees consider the residual fair value of the manse buildings and others, to be not less than its market value. Any depreciation would not be material. The properties have been reviewed for impairment.

Investments

Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the end of the year are shown in the SOFA.

Pensions

Most ordained presbyters and deacons are members of the Methodist Ministers' Pension Scheme (MMPS). This is a defined benefit scheme. The Supreme Court held in 2014 that Methodist Ministers are not employees of the Church. For simplicity when dealing with National Insurance Contributions and pension contributions the terms "employer" and " employee" are used as they would be in an employing body. The Connexion accounts the MMPS a pension scheme and shows the figures in the annual Methodist Church in Great Britain accounts.

On the other hand, lay employees are contractually employees and have the option of joining a Pension Scheme. The Circuit uses the NEST scheme for lay employees. Contributions are 6% for both employer and employee.

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2024

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CIRCUIT RECEIPTS AND PAYMENTS ACCOUNTS

THE METHODIST CHURCH STANDARD FORM OF ACCOUNTS

Dorset South and West

Circuit

FOR THE YEAR ENDED 31 August 2024

District
Southampton		 Circuit no 26-Aug
Registered Charity - Charity Registration number
1150182

If not a registered charity His Majesty's Revenue and Customs Gift Aid number

(The HMRC number is equivalent to a registered charity number in terms of evidence of charitable status and may be used to give to donors or grant funders wishing to see evidence of the organisation's charitable status. Methodist charities in England and Wales that are not registered charities are excepted from registration under Statutory Instrument 2014 No.242 )

Ministers:

Revd John Yarrien

Revd Ruth Lownsbrough Revd Jane Wilson

Circuit Stewards:

Mrs Janice Young Mr Ross Seagrave Mr Chris Smith Mr Paul Smith Mr Richard Farmer Treasurer:

Mrs Jacqui Trent

DSW SFA Page 2

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Dorset South and West Circuit

ACCOUNTS FOR THE YEAR ENDED 31 August 2024

SECTION A £
£
£
Restricted
Funds
Un -
restricted
Funds
Circuit
Model Trust
Fund		 £
£
£
Restricted
Funds
Un -
restricted
Funds
Circuit
Model Trust
Fund		 £
£
£
Restricted
Funds
Un -
restricted
Funds
Circuit
Model Trust
Fund		 £
176,697
724,890
53,877
7,721
210
Totals this
year		 £
176,697
724,890
53,877
7,721
210
Totals this
year		 £
Totals last
year		 £
Totals last
year
a1 RECEIPTS Note
a2 Assessment/Share 176,697 176,697 153,511
a3 Capital receipts 724,890 724,890 87,135
a4 Bank and CFB interest and
Investment income		 1,270 52,606 53,877 21,471
a5 Westham & Tolpuddle 7,721 7,721
a6 Other receipts 210 210 433,159
a7 TOTAL RECEIPTS 185,898 777,496 **963,394 ** (a8) 695,277
SECTION B 184,249
596,278
18,850
237,956
14,935
19,496
890
b1 PAYMENTS
b2 Stipends, salaries, NIC, Pension and
travel costs		 184,249 184,249 183,468
b3 Manse Costs 22,358 573,919 596,278 27,198
b4 Administration etc 15,002 3,848 18,850 7,896
b5 District Assessment & CPF levy 67,986 169,970 237,956 93,262
b6 Grants & donations 14,935 14,935 12,520
b7 Westham & Tolpuddle 19,496 19,496 40,510
b8 Otherpayments 890 890 19,505
b9 TOTAL PAYMENTS 324,917 747,737 **1,072,654 ** (b9) 384,358
(109,260)
SECTION C
c1 NET RECEIPTS/PAYMENTS FOR
THE YEAR		 (a7-b9) (139,019) 29,759 (109,260)
c2 Total funds brought forward from lastyear 44,725 703,655 88,662 837,042 (c6) 526,123
727,782
c3 Sub total
(c1+c2)		 (94,294) 733,414 88,662 727,782
c4 Transfers and adjustments (c7)
c5 TOTAL FUNDS AT END OF YEAR
(c3+c4)		 (94,294) 733,414 88,662 **727,782 ** (c8) **837,041 ** (c6)
SECTION D
d FOR INFORMATION ONLY: MONEY RECEIVED AND PASSED ON TO EXTERNAL ORGANISATIONS
Offerings/Gifts -passed to external organisations
BALANCE STILL TO BE PAID (d1 + d2 - d3)
Offerings/Gifts - received for external organisations
Balance brought forward from lastyear
(these amounts should not be included intotal receipts/payments above)
d1 Balance brought forward from lastyear
d2 Offerings/Gifts - received for external organisations
d3 Offerings/Gifts -passed to external organisations
d4 BALANCE STILL TO BE PAID (d1 + d2 - d3)

DSW SFA Page 2

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Dorset South and West

Circuit

SUMMARY OF CIRCUIT ACCOUNTS AND INTERNAL ORGANISATION REPORTING TO THE CIRCUIT MEETING

SECTION E Please follow the Guidance Notes to complete this page

Summary of the Circuit accounts for the year ended 31 August 2024 and Internal Organisations reporting to the Circuit Meeting. Note that the funds of an Internal Organisation would normally be Restricted funds unless it could be clearly shown that they could be used for any Methodist purpose. This section must be completed to arrive at the gross receipts and payments totals of the Circuit. If gross income exceeds the Accruals threshold of £250,000, then the Accruals method of accounting AND A DIFFERENT FORM must be used to report the accounts (see Methodist website). Please refer to the guidance notes regarding transfers between the Circuit and connected Circuit Organisations.

SECTION E SECTION E SECTION E SECTION E SECTION E SECTION E SECTION E SECTION E SECTION E
Summary of the Circuit accounts for the year ended 31 August 2024 and Internal Organisations reporting to the Circuit Meeting. Note that the funds of an
Internal Organisation would normally be Restricted funds unless it could be clearly shown that they could be used for any Methodist purpose. This section
must be completed to arrive at the gross receipts and payments totals of the Circuit. If gross income exceeds the Accruals threshold of £250,000, then the
Accruals method of accounting AND A DIFFERENT FORM must be used to report the accounts (see Methodist website). Please refer to the guidance
notes regarding transfers between the Circuit and connected Circuit Organisations.
INTERNAL
ORGANISATIONS		 Net Receipts/
Payments		 Adjustments Opening
balances		 Closingbalances
e1
e2
e3
e4
e5
e6
e7
e8 Sub total of Internal
Organisations funds		 (e11) (e12)
e9 Circuit accounts (totals
brought forward from
page 2 - totals column)		 (109,260) (c7) 837,042 (c6) 727,782 (c8)
e10 TOTAL CASH FUNDS
HELD BY CIRCUIT		 (109,260) **837,042 ** (x) **727,782 ** (y)
SECTION F

SECTION F

STATEMENT OF ASSETS AND LIABILITIES

SECTION F
STATEMENT OF ASSETS AND LIABILITIES		 SECTION F
STATEMENT OF ASSETS AND LIABILITIES
CIRCUIT - CASH FUNDS HELD at 31 August 2024 OPENING
BALANCES		 CLOSING
BALANCES
f1 Cash in hand
f2 BankCurrentAccount 28,315 27,045
f3 Bank DepositAccount
f4 Central FinanceBoard 65,638 46,184
f5 Trustees for Methodist Church Purposes 743,089 654,553
f6 Other funds
f7 SUB TOTAL **837,042 ** (c6) 727,782 (c8)
f8 Total funds held by Internal Organisations (the
closingbalance totals above) (e12)		 (e11) (e12)
f9 TOTAL CASH FUNDS HELD BY CIRCUIT **837,042 ** (x) 727,782 (y)
SECTION G At At
OTHER ASSETS and LIABILITIES
Loan(s)-showamount outstanding at yearend
Land andBuildings (seenotesreInsurancevalue)
Other Assets
Other Liabilities
Investments (includeEndowments)		 1 September 2023
5,718,902		 31 August 2024
4,396,196
g1 Investments (includeEndowments)
g2 Land andBuildings (seenotesreInsurancevalue) 5,718,902 4,396,196
g3 Other Assets
g4 Loan(s)-showamount outstanding at yearend
g5 Other Liabilities

f4 Include only Funds held at the Central Finance Board

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circuit-r_and_p-2024

Name of Circuit........................ Declarations and Scrutiny I confimi that these Receipt and Payment based accounts for the year to 31 August 2024 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 . Z?-9.2 Date... Name and address of treasurer Postcode.................. Presentstion to the Circuit meeting I confinn that the annual report and accounts for the year ended 31 August 2024 weremiw presented to the Circuit meeting held on . Signature of the Chair of the meeting Name ofthe Chair ofthe meeting Independent Examinerfs Report to the Trustees of the tl. ! b>..i. Circuit Charity Number...... Responsibilities and basis of report I reportto the trustees on my examination ofthe accounts ofthe........................... Circuit for the year ended 31 August 2024 set out on pages ... to As the Circuifs trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'the Acf). I report in respect of my examination of the Circuiys accounts carried out under section 145 of the Act and, in carrying out my examination. I have followed all the applicable Directions given by the Charity Commission under section 145{5)(b) of the ACL delete or cirde as appropriate cir￿￿t-r aTh1￿2024 1of1

Name of Circuit . Independent Examinerfs Statement I have completed my examination. I confinn that no material matters have come to my attention in connection with the examination (other than that disclosed belovf) which give me cause to believe that in, any material respect: the accounts'ng 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 to which attention should be dra￿ in this report in order to enable a proper understsnding of the accounts to be reached. I havelhave not" obtsined independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finan￿ 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 fmé*T Name of firm {where appropriate) Address . Postcode i6J Date delete or cirde as appropriate drcu6t-r aThj￿2024 1of1