## **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
Crfcu￿m0doI 0￿19￿￿1￿41
TThqt
Fynd•
x¢riiint• (Uiif•*kn￿lrfj IUnrn•trlctedl IUmv*stri¢torfJ
Tothi
2￿26
Fvnd•
Income
1 DvDatyongaThJ legacie
2 In¢oma trom maDelary Investment5
3 InGom8 From 5nves￿￿ent Pro￿1)￿$
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 asK￿￿led rAsts
11 Property m*ihtsnan(¥
12Conmxknnai 49¥Wnent & rrKdel truBt
13 Assessmem & Levy
14 DePrtrAat￿fft
15 Offica qxp8nge
16 olhol OutOtsing¥
17 Tot•1 eh4r1tsb￿exp￿ttd￿Ie
18 Gainsiih%se$i on manptsry InVe$kn￿ts
19 Gain￿110&￿e￿I on Inve$imèntprtsWties
20 NBI
21 Trnnsfers b8iw8en funds
22 Other gainslllossesi
23 Plrtmovvmpnt In fundB
14Totalfu4d5 brouEhtforward
15T•tsifu￿￿(Irrie￿l￿ThY￿r
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 Lanc￿sh￿re Methodtsl Circuit
Cir(yJrf(No
21116
Statemont of Flnancial Activltles {SOFA} for th¢ year ended 31 August 2024
Cifcu*hlodel Dog1glF*tsd
General Fund
Trust
Funits
IVTrreJtrfctedl iUThr**trlEt•dl (unrestrlttG¥}
T•t•l
2023-24
F￿nd1
Fwnd¥
Income
l Donation5 andlgoacias
2 Incom4 Irom monfrtsry m¥èstmeN
3 Income frorn iyve¥trnenl pmpert*s
4 Assessm4nts on Cnurch95
S C$pital ReceipL*
6 Grants re¢•￿ed
7 Other¢hat1￿bI0 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$84s} On ￿￿etary n¥05trnents
19 Gain￿00&s¢S) on Invejtrient pwti?s
20 N•t In¢¢Jmelexpendituf4}
11 Transrer¥ bgts*en fun&B
22 Othargam91llos$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
3￿16
482
16
22,985
140.163
I2￿85
39￿14
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
Tr￿l
iunle￿ct•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
L￿n&by￿0ck
*41th7M¢P
C•Mt8lFm*ce 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
$4.38D
51.2
.180
64,lÉa
4J3A24
01￿3
74714
J57,197
3S7.197
6.167
I1tO.Y42
12•J.97S
duE thErmor¢thano¢e
1.VJt.24B
JJ7.191
9,14
0,157
2,I$D,742
2￿)$78
FuntsoTth*tyrtu
thwIlM￿I￿sl F￿d(Unr05￿*JI
FYnd$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 e*h 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 Investm￿ts 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
rneasU￿d 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 build￿g$ 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 it￿Orne 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 fO￿ard
Net book value
Brou
ht forward
1.332,216
395,000
1,727,216
Carr￿d 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 ne￿SSary 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
Con￿mIng 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 eX￿s$ 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

Norlh L8ncashire Methodist Circuit
OKuil No
21116
Statgment of Flnancial Activltl08 (SOFA) for th• year ended 31 August 2025
Crfcu￿m0doI 0￿19￿￿1￿41
TThqt
Fynd•
x¢riiint• (Uiif•*kn￿lrfj IUnrn•trlctedl IUmv*stri¢torfJ
Tothi
2￿26
Fvnd•
Income
1 DvDatyongaThJ legacie
2 In¢oma trom maDelary Investment5
3 InGom8 From 5nves￿￿ent Pro￿1)￿$
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 asK￿￿led rAsts
11 Property m*ihtsnan(¥
12Conmxknnai 49¥Wnent & rrKdel truBt
13 Assessmem & Levy
14 DePrtrAat￿fft
15 Offica qxp8nge
16 olhol OutOtsing¥
17 Tot•1 eh4r1tsb￿exp￿ttd￿Ie
18 Gainsiih%se$i on manptsry InVe$kn￿ts
19 Gain￿110&￿e￿I on Inve$imèntprtsWties
20 NBI
21 Trnnsfers b8iw8en funds
22 Other gainslllossesi
23 Plrtmovvmpnt In fundB
14Totalfu4d5 brouEhtforward
15T•tsifu￿￿(Irrie￿l￿ThY￿r
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 Lanc￿sh￿re Methodtsl Circuit
Cir(yJrf(No
21116
Statemont of Flnancial Activltles {SOFA} for th¢ year ended 31 August 2024
Cifcu*hlodel Dog1glF*tsd
General Fund
Trust
Funits
IVTrreJtrfctedl iUThr**trlEt•dl (unrestrlttG¥}
T•t•l
2023-24
F￿nd1
Fwnd¥
Income
l Donation5 andlgoacias
2 Incom4 Irom monfrtsry m¥èstmeN
3 Income frorn iyve¥trnenl pmpert*s
4 Assessm4nts on Cnurch95
S C$pital ReceipL*
6 Grants re¢•￿ed
7 Other¢hat1￿bI0 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$84s} On ￿￿etary n¥05trnents
19 Gain￿00&s¢S) on Invejtrient pwti?s
20 N•t In¢¢Jmelexpendituf4}
11 Transrer¥ bgts*en fun&B
22 Othargam91llos$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
3￿16
482
16
22,985
140.163
I2￿85
39￿14
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
Tr￿l
iunle￿ct•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
L￿n&by￿0ck
*41th7M¢P
C•Mt8lFm*ce 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
$4.38D
51.2
.180
64,lÉa
4J3A24
01￿3
74714
J57,197
3S7.197
6.167
I1tO.Y42
12•J.97S
duE thErmor¢thano¢e
1.VJt.24B
JJ7.191
9,14
0,157
2,I$D,742
2￿)$78
FuntsoTth*tyrtu
thwIlM￿I￿sl F￿d(Unr05￿*JI
FYnd$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 e*h 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 Investm￿ts 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
rneasU￿d 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 build￿g$ 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 it￿Orne 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 fO￿ard
Net book value
Brou
ht forward
1.332,216
395,000
1,727,216
Carr￿d 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 ne￿SSary 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
Con￿mIng 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 eX￿s$ 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