2025-08-31-accounts - North Lancashire Methodist Circuit

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North Lancashire Methodist Circuit: Annual Report for the Charity Commission: 01/09/2024 – 31/08/2025

Circuit Description

The North Lancashire Methodist Circuit encompasses beautiful countryside, coast and city; it is approximately 35 miles long and 15 miles wide - from Silverdale, Lancashire to Goosnargh nr Preston and from the Morecambe coast to the North Yorkshire border. We are a Circuit of approx. 500 members spread across 13 churches with a diversity of theology, worship styles, church buildings and congregation size; located in farming communities, commuter villages, in towns and the city of Lancaster.

The Circuit Meeting is the Trustee body and we meet three times a year, in Hybrid form, in order to include as many Trustees as possible. We value being an inclusive Methodist Circuit.

The Circuit Leadership Team

The Circuit Meeting appoint a Circuit Leadership Team (CLT) to oversee the running of the Circuit. The CLT is made up of Circuit Stewards, the Treasurer, Ministerial Staff and an Operations Manager. We have a Ministerial Staff team of three full time Ministers (two Presbyters and a Deacon) plus one part time Supernumerary Minister

Review Year

At the beginning of the church year we began the process of carrying out a Circuit Review. We were aware that the Methodist Church in Britain is short of Methodist Ministers and we are at a point when we need to consider what model of ministry is sustainable across our Circuit. All Churches in the Circuit participated in the initial stages of the review, providing detailed information regarding the current situation across each Church. The reports showed that we have faithful committed church folks who are reaching out to make a difference in their communities through:

Hospitality: Lunches and Coffee mornings;
Nurturing Children/Young people: Messy Church at three of our churches, Junior Church, Youth groups, Toddler groups;
Drop in Centres for Refugees and Asylum Seekers at Bare Methodist and a safe and welcoming space at the Lancaster Cornerstone
Eco Church : one church has a Silver Award and others are working towards Bronze.
Nurturing Faith: Housegroups/Bible Study/Fellowship groups

The reports also showed the challenges that our Circuit Churches face with some aging congregations, declining numbers and the pressure of maintaining premises. The Review Process is continuing into our new Church Year so this will be reported on in next years Annual Report.

Staf and Mission

We are preparing for a change in our Staff team as Rev Emma leaves us for pastures new and Rev Melanie prepares to come and join the team. Melanie will have pastoral charge of the three Morecambe Churches and Caton Methodist. This means that Rev Linda, our Superintendent, will now have pastoral charge of Silverdale, Warton and continues with Lancaster.

Deacon Prul is Minister at our Garstang Methodist Community Hub. 2024-25 was a year of consolidation at the Garstang Methodist Community Hub, becoming better known in the local area as a place of wellbeing. Partnering with AGE-UK Lancashire and Parkinsons UK, offering support to carers and those needing care continued, and a weekly exercise group for those with Parksons began. We partnered with community nurses in the NHS to offer two wellbeing courses. During the year monthly weekday services of worship were established and a retreat day was held. Regional and national judging of Garstang in Bloom took place at the Hub and provided another opportunity of showing the local community our premises. In turn, the Bloomers now look after the Hub garden. Towards the end of the year two new possibilities emerged – of working with Rotary towards a new Men’s Shed group, and of working with Galloways to provide a fortnightly support group for those with sight impairment. We look forward to the year ahead as this project continues to bear fruit.

The Lune Valley Methodist Hub is managed by our Operations Manager, Susan. The hub continues to be well used by the Circuit, District and local community. The building is regularly hired by outside groups and is also used for a variety of Circuit and District meetings and events. During the year, Caton Methodist Church completed preparations to move its worship and activities to the Hub and began using the building on a full-time basis from January 2025. The Hub continues to grow as a welcoming space for worship, fellowship and community activities.

We have a vision for both our Circuit Hubs to become vibrant spiritual and social hubs for the local community and Circuit.

Properties

The Circuit Meeting (Trustees of the North Lancashire Circuit) has responsibility for a number of buildings: Our Manses - three which are occupied by Staff, two which are rented out and one which is being prepared for sale; The Methodist hubs at Garstang and Lune Valley.

These are all overseen and maintained by our Operations Manager, Susan, and the Circuit Leadership Team. This year we have continued to prepare for sale of Emmet’s and Arkholme Methodist Churches. Caton Methodist Church has relocated to our Lune Valley Methodist Hub so we are now in the process of preparing to sell the Caton building. Also, Hollins Lane Methodist Church is preparing to close, and the congregation are joining with Dolphinholme Methodist Church. Therefore, we will be preparing to sell Hollins Lane. Their closing ceremony is taking place at the beginning of September 2025.

We continue as a people of faith, knowing that God is with us and we are part of something much bigger. In September 2024, we transitioned from being part of the Lancashire Methodist District to become a part of the new North West England Methodist District, which was formed by the merger of five Methodist Districts. We are thankful to be part of the Methodist Connexion and very grateful for the help and guidance we are given. We will keep on worshipping, praying and carrying out God’s mission across the North Lancashire Methodist Circuit.

Norlh L8ncashire Methodist Circuit OKuil No 21116 Statgment of Flnancial Activltl08 (SOFA) for th• year ended 31 August 2025 Crfcum0doI 019141 TThqt Fynd• x¢riiint• (Uiif•knlrfj IUnrn•trlctedl IUmvstri¢torfJ Tothi 226 Fvnd• Income 1 DvDatyongaThJ legacie 2 In¢oma trom maDelary Investment5 3 InGom8 From 5nvesent Pro1)$ 4 Asse5smertl$ On Churches 5 ¢apits1 Rgwpts e Grants rn¢Bived 7 Other rbarthtle Income Totsl Incom f1.937 11J37 f7&54 42J•3 23lJ64 16.014 417 42,393 231.384 45.wo 44•00 3J446 16014 417 351147 Expenditur• 9 Grnnts and asKled rAsts 11 Property mihtsnan(¥ 12Conmxknnai 49¥Wnent & rrKdel truBt 13 Assessmem & Levy 14 DePrtrAatfft 15 Offica qxp8nge 16 olhol OutOtsing¥ 17 Tot•1 eh4r1tsbexpttdIe 18 Gainsiih%se$i on manptsry InVe$knts 19 Gain110&eI on Inve$imèntprtsWties 20 NBI 21 Trnnsfers b8iw8en funds 22 Other gainslllossesi 23 Plrtmovvmpnt In fundB 14Totalfu4d5 brouEhtforward 15T•tsifu(IrrielThYr 214,315 79,21e 214315 79,210 21AIO 1B 70,561 7DM1 1,612 5.699 372,024 i.e12 199 393.Y 18 6290 7,500 319 43,233 87,SJO 92,7•5 429,893 337.1•7 J89 6.751 239 S.919 6,167 43,23J 2.203.975 2 160 742 1.7fj9.313 i.BQ8.248

North Lancshre Methodtsl Circuit Cir(yJrf(No 21116 Statemont of Flnancial Activltles {SOFA} for th¢ year ended 31 August 2024 Cifcuhlodel Dog1glFtsd General Fund Trust Funits IVTrreJtrfctedl iUThrtrlEt•dl (unrestrlttG¥} T•t•l 2023-24 Fnd1 Fwnd¥ Income l Donation5 andlgoacias 2 Incom4 Irom monfrtsry m¥èstmeN 3 Income frorn iyve¥trnenl pmperts 4 Assessm4nts on Cnurch95 S C$pital ReceipL 6 Grants re¢•ed 7 Other¢hat1bI0 Incorn• 8 Total kncomA 1.187 1,483 40.500 229,S76 458 &19 1&270 A92 40Aty) 229.S76 103325 4.830 103.225 4.830 277.861 121,494 101,171 Expondityr• g Grants and donatans 10 Sathnes and $$80ty8led t3 11 Property maintenanc¢ 12 eonnexb)na ASa&ssrnpnl & MOLW biJ91 13 Disbict AB8essmeN & Leyy 14 DepredalK)n 15 CYIK9 8xpenges 16 Otr¢roulgoin95 17 Totsl charfi•ble oxp•ndtture 18 Gainylllo$84s} On etary n¥05trnents 19 Gain00&s¢S) on Invejtrient pwti?s 20 N•t In¢¢Jmelexpendituf4} 11 Transrer¥ bgts*en fun&B 22 Othargam91llos$eg1 2) N•tmovement In luMd 24Toralfund5 brouihtforward 2STotsi fvhdst4rrfedfoThvard 11A5B 183,348 111J,YJO 183.348 710.936 3.616 24 16 08.gY4 $8,994 11)OD 1.151 380028 2D)O 316 482 16 22,985 140.163 I285 3914 10{667 128,50) B92 231,Q67 1,090.SBU 1,769.313 269,36J 160.wo 429.993 426 8.32S 8.751 892 S.026 6.919 39.614 2.1S4.381 2.2D3.975

North Lancashire Methodist Circuit Cwwil No 2V16 Balan¢e Sheet as at 31 August 2025 OvnEr41 Fufid ToLila IOlJ124 Trl iunlect•dh Fund> 2•21115 1,rL7.216 1.727.21$ 1,727.216 1.7.218 1.717.114 1,727.216 10.912 31.0 Ln&by0ck 41th7M¢P C•Mt8lFmce DèpD&Ts 4.375 2.8V 35.375 348.120 lQ8U 92.636 7.BIT JO.175 9.1 6.157 10.814 .$36 IS4S#2 9.9 372 $2Q042 337.197 1140 CUrrEntllobll•$ C4¢JrttySlthJ? 1 5 $4.38D 51.2 .180 64,lÉa 4J3A24 013 74714 J57,197 3S7.197 6.167 I1tO.Y42 12•J.97S duE thErmor¢thano¢e 1.VJt.24B JJ7.191 9,14 0,157 2,I$D,742 2)$78 FuntsoTthtyrtu thwIlMIsl Fd(Unr05JI FYnd$lun$t1Itte? 1.8Ce248 X. la7 421*1 1145,115 4,140 I,IBU)S 47$1 9,14 2.1¢0.742 2.203,97S

North LanGashire Methodist Circuit Circuit No 21116 Notes to the AcGounts 1 Basis of accounting The financial 5tatèmenls have been prep8red under the Charities Act 2011 in accordancè wth the 2014 version ol Accounting and Reporting by Charities.. Statement of Re¢ommended Piaclice ISORPI applicable to ¢harities preparing their a¢¢ounts in accordance with FRS102- the Charrties SORP IFRS1021 ar)d taking note of the Update Bulletin 1 issued in 2016. 2 Funds The fund$ held constrtLrte-. General Funds held for any purpose of the Circuit which are Unceslricted. The Circuit Model Trust Fund has wide purpo$e$ defined in Standing Orders and is e8tewJrised as unrestricted. Reslficted funds which are held for a narrower purpose There are Endowrnent funds. Detsils of eh material fund are disclosed in the final note to these a¢Gounts. Any funds may be representttd by more than just cash. 3 Accounting policies Basis These accounts have been prepared on thè basis of historical cost except that Investmts are shi)vm al their mktket value at the end of the year, on the accnJ81s basis tr) show a tT4Je and f8ii view of the Circurfs finan¢i81 position and activities. Incoming Resources Income ig included in the Statement of Financial Activities ISOFAI when th$ CircL¢it becomes entiled lo the resources, and the trustees are reasonably certain they wlll recewe the resources., aThJ the monetary Val ¢an be rneasUd with sufficient reliability. Resources Expended This is recognised when a liabi141y Is incurred, or 8 (x)nstNctive obligalon ari3es. that results in the payment being unavoidable. Liabilities are recognis& as soon 83 an DLbfflow ol economic benefit 1$ consldered mole likely than not under the legal or constructive oblHJatlon committing the Circuit to pay out resources. Grants Grant$ made by the Circuit from its own funds are recognised in full at the lime of agreemenl orwhen the Circuit accepts that the is a legal or operathonal obligation to make thè payment. VAT Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refèrs. Tangible fixed assets for use by tho Circuit Tangible fixed asset8 are capitalised rf they can bè used for more than one year, and cost at least £500. Th6 freehold property is shown In the accounts al 2015 deemed values. No depreciation is provided the building because the trusleos consider the Current residual fair value ol the manse buildg$ lon the assumption that il had reachèd the end of ils useful economic life by the year-endl to be not less than its current value. Any deprecia'on would not be material. The prop•ty has been ievlewed for impaiwment. Inveslment Properties Investment propertie8- no propety 18 currentty deèmed to not be held for the long tem purposes of the charity. Investments Investments are valued in the balance sheet at market value at thè year end. Investment itOrne is included in the ac¢ounts vthen receivable and 8ny gains or losses on revaluation at Ihe year end are shown in the SOFA. Debtors and Prepayments Debtors include rental income and prepayrnents arè September Stipends pai(J August. Creditors Creditors indude both sun(lry expenses and specific*ly the 1st quarter assessment received in August.

North Lancashire M8thodist Circuit Circuf( No 21116 4 Payment to Trustee5 There were no payments made lo trustees for additi'onal servi¢98 provided to the Circuit by wJreement with the Circuit MeetiryJ. this excludes Stipern1s. Trijstee expenses 2024125 2023124 Number of Trustees Total amount £0 £0 Expense payments primarily relate to reimbursement for travel and eompub'ng costs 5 Faes for examination or audit of the acGounts 2024125 2023124 Independent examiner's or auditors. fees for reporting on the accounts Other fees leg.. advice, ac¢ounlancy services) paid lo the independent examiner or auditor 1,272 1,218 NIL NIL 6 Paid employees Staff Costs paid durfng the year were: Gross wages, salaries and benefits In kind Employer's National Insurance costs Pension costs Total staff eost5 2024125 2023124 137,703 14.465 106,019 1Q,028 24.398 14D,443 172,689 Average number of full-tlme equlvalent employ••s in the yfrar were: 7 Capital Commitments and Contingent Liabilities Al the 31st August 2025 there are no capital commitments. No Contingent Ikgbilities were idents'ffed al 31st August 2025. 8 For infom)atlon only Money received and passed on to External Or 2024125 nisations 2023124 Balan¢fr brought foThvard from last year 30 30 OfferingslGifts - received for External Organisatsons OfferingslGifts - pass6d lo External Organisations Balance carried forward 1,563 1,563 30 30

North Lancashire Methodist Circuit Circuit No 21116 9 Tangible Fixod Assets C081 or valuation Flxtures. flttings and equipmgnt Payments on account and assets urnler onstructlon Other buildlngs Land Manses Total Balance brou ht forward 1.332,216 1727 216 Additions Revaluations +l- Dis sals Transfers" Balance carried foNard 1,332.216 395,000 1,727,216 Accumulated depreciation Balance brou hl forward Depreciation charge for ar Revalu*ions Di5 sals Transfers" Balance carried fOard Net book value Brou ht forward 1.332,216 395,000 1,727,216 Carrd forward 1.332,216 395,000 1,727,216 10 Investment assets The Circuit has no Investment properties The Circuit has no common investsnent fund holdings 11 Loans The Circuit currently has no loans

North Lancashire Methodist Circuit Circuit No 21116 12 Analysis of restricted and designated funds Re8tri¢ted Fund Namè 2024125 Openlng Balancè Incoming Resourc•$ Resources Expended Transfers Closing Balance Purpose of the fund Rev T C Brown Bequest 8,751 417 28 9.140 Local mission work In MoreGambe & He sham Circuit Donations for external or nisations Restricted Giving Totsls 8.325 907 481 8.751

North Lancashire Methodist Circuit Circuit No 21116 Declarations and Scrutiny I confim that these accruals-based accounts for the year to 31 August 2025 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 . Date. 20.a¥kZ. b....... Name and address of treasurer Spstr.)?¥ RA........ ..f.v.TrlN)y...(>.Sl*JK......... . Post Code..L4.6..IB£ Presentstion to the Clrcuit Meeting I confirm that the annual report and accounts for the year ended 31 August 2025 were, or will be,. presented to the Circuit Meeting at its meeting on Signature of the Chair of the meeting J. Name of the Chair of the meetin9 Independent Examiner's Report to the Trustees of the CircuiL named above The Circuit's trustees are responsible for ensuring that the annual report and accounts for the year to 31 August 2025 present a true and fair view of the Circuit's income and expenditL5re for the year and of its assets and liabilities at the balance sheet date. The twstees consider that an audit is not neSSary for this year under section 144 of the Charities Act 2011 and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the Charities Act 2011 follow the procedures laid down in the general directions given by the Charity Commission under section 145{5)(b) of the Charities Act 2011 state whether particular matters have come to my attention. delete or circle as appropriate

North Lancashire Methodist Circuit Circuit No 21116 Basis of Independent Examiner's Report My examination was carried out in accordan with the general 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 with those records. It also includes consideration of any unusual items, in nature or scale, or disclosures in the accounts, seeking explanations from the trustees ConmIng such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a true and fair view. My report is limited to those matters set out in the statement below. Independent Examiner's Statèment In connection with my examination. no matter has come to my attention (other than as disclosed below.) (1) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordan with section 130 of the Charities Act 2011 to prepare accounts which accord with the accounting records and wmply with the accounting requirements of the Charities Act 2011 have not been met, or (2) lo which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. (3) I havelhave not" obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in eXs$ of £10,000 (ten thousand pounds) at the balan sheet date. Signature of independent examiner....... Name of independent examiner Relevant professional qualrfication of independent examiner XEINADIN ..DALTON.HOUSE..... 9 DALTON SQUARE . L4NCAST.E.R.LA.1.4WD........................................... Name of firm (where appropriate) Address Post Code . Date ..i../ é.(to t6........ delete or circle as appropriate