Financial Tadcastsr Methodist Circuit Registered charity number 1158403 Financial Statements for the year ended 31 August 2024
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Tadcaster Methodist fjrcuit Referen and Administrative Details Prindpal address 2 Haweswater aose Wetherby West Yot*shire LS22 6FG Registered charity number 1158403
Tadcaster Methodist Circuit Trustees The trustees who served the tharity during the year were as follows: Circuit Ministers Revd Ann Fox (Superintendent) Rerfd Steve Jakeman Supernumerdry Ministers Revd Ken Marshall Revd Gordon Shaw Revd Don Tuttell Local Pastors Mrs Eileen Clarkson Associate Prtsbyter Revd Uell Kennedy Circuit Stewards Mr Neil Barron Mrs Barbara Hudson Circuit Treasurer Circuit Trustees Circuit Meeting Secretary / Circuit Administrator Employee - Mrs Juliana Caukwell Circuit Property & Manses Secary Mr Mike Shipman Local Preacher / Worship Leader Tutor Dr Alan Bell Preachers. Secretary Mrs Penny Harrison Circuit Safeguarding Offior Vacant Actlon for Children Co-ordinator Mrs Hilary Marshall Methodist Homes Treasurer Mrs Joan Wilson Home Missions Treasurer / World Churth Treasurer Mrs Anne Hovell LWPT Secretary and Treasurer Mr David Mountsin
Tadcaster Methodlst Circuit Methodist Women in Britain President: Mrs Susan Jakeman Secretsry: Mrs Joan Dyer Treasurer: Mrs Joan Wilson Church Representatives Appleton Roebuck Mr William Kendall Mrs Joan Thomas Mrs Judith Grn Mrs Val Woodhams Mrs Anne Hovell Mrs Sue Jakeman / Mr Jim Murison Mrs Beverly Hills Mrs Chris Hort)ury Mrs Kathryn Whaley Mr David Mountain Mrs Sheila Burgess Mrs Caren Rowe Mr Bryan Milne Mrs Penny Harrison Mr Tony Page Mrs Cathy Page Mrs Christine dd Mrs Joan Thomas Mr Adrian Dixon Mrs Mary Watson Mrs Janet Allman Mr Keith Hartrick Mrs Stephanie Smith Mrs Joan Wilson Mrs Heather Shipman Independent Examiner MS S Cutting 33 South road, Dodworth, Barnsley, South Yorkshire S75 3LG Boston Spa Church Fenton Cliffi)rd Collingham East Keswick Tadcaster Ulleskelf Wetherby Bankers HSBC Bank plc 11 North Street Wetherby LS22 6 Central Finan Board of the Meth(KJist Church 9 Bonhill Street London EC2A 4PE
Tadcaster Methodist Circuit Tadcaster Methodist arcuit Trustees. Report The trustees present their report and the finanaal statements of the charity for the year ended 31 August 2024. srRUCTURE, GOVERNANCE AND MANAGEMENT The charity is unincorporated and is govemed under the Deed of Union (1932) and the Methodist Church Act (1976). The trustees are appointed by l(xal churches and existing trust. Ministers and Circuit Stewards are automatically trustees. Induction and trdining of truste A range of guidance is produced by Methodist Connexion and the leafiet The role of a Trustee (2009). is given to each tsustee. Structure The Circuit is part of the Yorkshire North & East Methodist Distiict and is accountable to the Methodist Conferen. Risks Risks are considered by both the Circuit Mting and individual Church Councils who take professional advice as required. There is a regular review prrKess. The Qrcuit has adopted a Safeguarding Poli and ensure it is rolled out to the churches. OBJEcfIvES AND AcE5 The purposes of the Methi)dist Church are and shall be Med to have been Sin the Date of the Union the advancement of: The Christian frdith in accordan with the dcthinal standards and discipline of the Methodist Church. Any charitable purpose for the time being of any Connexional, Distii¢ CircutL local or other organisation of the Methodist Church. Any charitsble purtx)se for the time being of any society or inststtrtion, subsidiary or anallary to the Methodist Church. Any purpose for the time being of any charity being a charity subsidiary or ancillary to the Methodist Church. In all attivities the trustees had regard to the Chaiity Commission's guidan on public benefit. ACHIEVEMENTS AND PERFORMANCE Juliana Caukwell was appointed as the arcuit Administrator. The Circuit Invitation Committee continued its conversations with the Distritt and the Circuit as to the appointment of a minister in 2024 and submitted a profile for a Probationer Presbyter. Equality Diversity & Indusion training was held across the Circui¢ in line with the requirements of the Methodist Church.
Tadcaster Methodist Circuit Bible Studies and Bible Study *rvices were held within the Circu¢ and two Circuit Quiet Days were held during the year. A TryPraying initiative was planned to take place across the Circuit near Pentecost 2024, along with ecumenical partners. The first Autumn Church Council mting of the Lower Wharfe Church was held, with representstives present from the chapels of Appleton RoebucK thurch Fenton and Ulleskdf. A Circutt Service was held in October to celebrate the publishing of Revd Steve Jakeman's book, The Fifth Gospel., Written during his sabbatical. Mrs Sue Clrtting, the Operations Manager of the Districys Bridge QrcutL was appointed as the Circuit Treasurer, due to Mr David Gunton moving away. The Qrcuit Leadership Team and the Circuit Propety Secretary made arrangements to grve notice to the tenants of the Tadcaster manse, 12 Golf Links Crescent, and began a programme of refurbishment works in preparation for housing of a Probationer Pr•r (the profile being acpted and successful). The Superintendent minister and Senior Cjrcuit Steward attended a meeting with the Initial Stationing Sub-committee in Nottingham, in preparation to receive the Probationer Presbyter. Revd Abi Alex. The Superintsndent minister also attended a meeting with Revd Abi Alex at QUnS Ecumenical Theological College in Birmingham. The churches within the Circuit maintained their worship. mission and outreach, alongside ecumenical pathers, and encouraged and a5SiSted by the Circuit Misston & Outreach gn)up. ministers, L(Trl Pastor, L()cal Preachers and Worship Leaders. We were sory to learn of the death of Revd Dr rdon Shaw. Supernumerary Minister. A Circuit Service was held to celebrdte the ministy of Local Pastor Filn Clarkson, as she prepared to leave the Lower Wharfe churche5 and Tadcaster church at the end of August 2024. A Circuit Service was held to lebrate the ministy of Revd Steve Jakeman and his wife Sue, as Steve 'sat down. from ministry at the end of August 2024. During the year, the arcuit continued to play a part at Disbirt level, with Revd Ann Fox as Presbyteral Synod Secretsry, an elected representative onto Methodist Council, and a representative for the Yorkshire regions to the Memorials Committee; Revd Steve Jakeman as Distrirt Ecumenical Officer. and both on Distritt committees within those capa(ities. Revd Ann Fox attended Conference as a District Representstive. The Distritt roles for Revd Ann Fox came to an end in August 2024, and the role on the Memorials Committee will be continuing. Revd Ann Fox Superintendent Minister
Tadcaster Methodist arcuit Inde endent Examinerfs Re ort To the trustees unaudited a(xounts of the Tadeaster Methodist Circuit I report on the accounts for the year erKled 31 August 2024 - set out on pages 8 to 15 As described on page 5 the trustees are responsible for the preparation of the accounts, and they consider that an audit is not required for this year under section 144 (2) of the Charities Att 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the Charities A¢ to follow the procedures laid down in the general directions given by the Chaiity Commission (under section 145 (5){b) of the Charities Act), and to state whether particular matters have come to my attention. Basis of independent examinerfs report My examination was carried out in accordan with the general directions given by the Charity Commission. An examination includes a rerfiew of the accounting records kept by the Circuit and a comparison of the accounts presented with those records. It also indude5 consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do rt provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a knie and fairf view and the report is limited to tho* matters set out in the statement below. Independent examinerfs ststement In connettion with my examination. no matter has come to my attention; l. which gives me reasonable cause to believe that in any material respect the reqU1ments to keep accounting records in accordan with section 130 of the Charities Att; and to prepare accounts which accord with the accounting records and to comply with the requirements of the Charities Att have not b&n met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. S A Sue Cutting AAT Dated: 0410212025 33 Sout Road, Dodworth Bamsley. South Yorkshire S75 3LG
Tad(zster Methodist Circuit Statement of Financial Activities ftir the year ended 31 August 2024 Circuit Model Trnst Fund Unreslricted General Fund Unrestrieted Total 2023-24 Total 2022-23 iNCOME Assessments on Churches (notc 2) Intcrcst Rcntsl Incom¢ Other income (note 3a) 158,766 2,602 5.068 15&766 9J02 5,068 157,1)110 6,777 9,836 6,700 Total income 195 EXPENDITURE ON CHARITABLE AcrivrrIES Stipends, salaries 2nd pension costs (note 4) District assessment (note 8) Methodist church fund Telephone and travel (incl relocation costs Note 4)) Insurance, utilities etc (note 6) Maintenance of manses (note 6) Other expenditure (note 7) Preaching and worship, incl. L(Kal Pastors Grants and donations Contributions to district advance fund 83,081 34204 83,081 34204 77,615 31,096 7543 12.488 27,839 19A48 38,476 7,067 7J43 12,488 27W9 19,812 38,476 7,067 4.740 9,703 4,514 12,730 33,190 1.448 364 Total expenditure 234 178 928 Net movement in fund (41,1)08) 2,458 (38550) 8JOO Net trallsferred between aecounts (26J86) 52 26.062 Increase in valuation (3 Total funds brought forward 1492 488 Total funds carried foThYard 24
Tadcaster Methodist Circuit Balance Sheet at 31 August 2024 Circuit Model Trnst Fund Ullrestricted General Fund Unrestricted Nole 2024 2023 Tangible Fixed A&¥ets Circuit Manses Current Assets Debtors and prepayments Trustees for Methodist purposes Central finance board desIts Cash at bank and in hand Jo 6,731 127J)9 87J23 141J68 50,647 141 J68 50.647 Current liabilities Cr¢dilors and accnthls 58,649 141J68 200217 244J29 12 Net Current Asgets 49 141 191161 203 649 Total Assets unds of the Cireuit Gen¢ral Fund (unrestricted) 141 57 Thc financial statements wcre approved by the Board of TneeS on I lth March 2025 and were SI¢d on its behalf by: Revd. Ann Fox Superinlendent and Chair ofthe meeling
Tadcaster Methodist arcuit Notes formin art of the financial statements Accounting policies Accounting com?enlion The fanCIal statements are prepared under the historica] cost convention ID accordance with the requirements of the FRSI 02 SORP and the Charitics Act 2011. The forn)at of the SOTr A and balance sheet takes advantsge of the snMII charity concession set out in the SORP. Fund The funds held constitute: General Funds held for any purtK)se of the Circuit which are unrestricted. The Circuit Modcl Ttust Fund h&$ wide pur{) defined in StaDdiug Orders and is catcgorised as unrestricted. Incoming resources These are included in the Statement of Financial Activities (SOFA) when the Circuit IM)mes cntitlcd to the r¢sources, the trustees are virtually Cein they will receive the resourc£4 aud th¢ monetary value can be measur¢d with sufficR¢nt reliability. Resources expended Exp¢nditure is recognis¢d when a liabilty is incurrell or a constructive obligation aris¢s that results in the payment being unavoidable. Liability recognition Liabilities are recognised &g soon as th¢Ye is a legal or constructtve obligation c<)nunitting the Circuit to pay out resources. Future incom¢ h&8 not been anticipated. Tangiblefved Se1sfOr we by the Circuit Tangible fixed assets are capitalised if they can b¢ used for mor¢ than one year, and cost at least £1,000. They are valued at cost or a reasonable value on receipt. (whe cost is not available, the Circuit Meeting may provide a reasonabl¢ estimat¢ of wst or of th¢ buildings, cuTt value to the circuit. An estimat¢ based on insurance value should take account of th¢ fact that cover will be based on demolition and instating th¢ currcnt building and not the orin21 cost less accumulated depreciatjon. Provision is made for depreciation where appropriate). Debtors andprepayments These amounts are owed to tbe Circuit and include pallents ma(k by the District for services yet to r¢c¢iv¢d. Credilors These amounts are owed by the C1Ult and include any amounts accrued as payable this y¢aT but will be paid in future years.
Tadcaster Methodist Circuit Notes (forniing part of the financial statements - continu¢d ) Assessment on churches 202>24 202>24 Appleton RLKbuck Boston Spa Church Fenton Collingha Clifford East Keswick Tadcaster Ulleskelf Wetherby 5,737 42525 5,650 42,000 4AOO 11,694 11,137 19.750 IlJ50 11.000 19,500 1,600 57200 The circuit comprises 9 churches and each makes a share Contributio acconling to their ability, to meet Ihe overall net costs of the circuit. Village Redevelopment Fund (a) Other income consists of donations of £500 for the Village Kedevelopment Fund rnade by chuwhes 10
Tadcaster Methodist Circuit Notes (forn]ing of the financial statements - continued) Stipend& salaries and pension costs Stipends were paid to 2 ll-tiMe presbyters. Totsl costs were &s follo3vs: 202>24 2022-23 Stipends National Insurance contributions PIIDM Pension fund contrtbutions 61.498 5959 57270 5.477 14 77,615 1,863 2077 Telephone Travelling Removal, stationing and Tel(10n costs 83,081 2,198 5J45 The ordained presbyters are members of the Methodist Ministers, Pension Scheme (MMPS). This is a defmed benefit scheme. The Supreme Court held in 2014 that Methodist ministers are not employees of the church. For simplicty. however. when dealing with National Insurdnc¢ contributions and p¢nsion ontributions, the ternis 'employee and 'employee' atE used &g they would b¢ in an employing I. Cost of SuperintendenL Presbyters and Trustees The Superintendent of the circuiL the other presbyters and the remaining members of the circuit leadership team are considered as key managem¢nt personnel. The Supcrintendent chairs meetings ofthe CLT and circuit meetings. The members of the circuit me¢ting a trust¢es of the circuit. The stipends, employeTS NIC and employer's pension contributions and other eX]seS of the PsbYterS of the circuit are paid by the circuit. The manses arc provided by th¢ circuit and thc circuit maintains the profv. The value of the council tax and water charges paid by the circuit are not disclosed here as HMRC does not regard these as a benefit in kind in the l)ands of the minister. The circuit do&8 TK)t accrue for holiday pay cover as the remaining staff coyer the holidays n¢¢ded and without extra pay. With a reduction in presbyters in the circuiL it has moved to employ paid )Cal Pastors. who have shared responsibility with the presbyters for work throughout the circuiL Their costs are included in the expenditure under Preaching & P&stornl Care. P2yment4 to Trngteeg It is generally not cfftrcuit policy to reimburse memt*rs of the CLT. circuit meeting and others involved in the adminislration of circuit affair4 othcr than prcsbytcrs and l(Kal pastor¥ for expendit1 incurred in caTrying out their duties.
Tadcaster Methodist arcutt Not£¥ (forn]ing part of the financial statements - continued) Payments to Trnstee5 (eontinued) Other payments made to trustees for additional seryices provided to the Circuit by agreement with the Circuit Meeting comprise p)stage, consumables telephone and travel. 202&24 2022-2023 Postsge. consumable4 telephone and travcl Number of trustees who were paid exp¢ns Property eInSeS The circuit is Managing'frustee for 3 manse& two usually occupied by a presbyteT. The Tadcaster manse was not occupied by a presbyter and was duly let on the 0[ market. The circuit is responsible for the payment of council water charges and insurnncc on all three manses. In addTtion, th¢ cost of gas & electricity for the Wetherby manse was paid by the circuit to ensure it w&s maintained while it stood ¢mpty. Manse Council tax Propety Centrdl Insurdnce Heating Insurance Water Total Wetherby Boston Spa Tadcaster 3.086 3,452 2W8 856 827 570 162 4J92 4,792 3J04 2,481 504 24,854 325 45 658 151 2023 totals 396 549 Offiffj administration & other eosts 202&24 2022-23 Quinquennial expenditure Circuit Administrator Administratton Printing, Postage and Consumables Sundries Training & Internship costs TMCP Administration fee 493 2,496 5.496 1.196 3.178 1,725 1284 4J83 364 364 19 12
Tadcaster Methodist Circuit Notes (forming part of the financial statsments- LX)ntinued) District assessment gdnd levy The district assessment is caIcthated LatIVe to the staffing of all circuits in the Yorkshire Nortb & East District. Tangible fixed assets - freebold property Manses At valuation At 31 August 2023 Appreciation At 31 August 2024 Nei Book Walue At 31 August 2024 at 31 August 2023 75.000 The Circuit owns thC manses based at Wcthcrby. Boston Spa and Tadcaster. All ar¢ freehold and were professionally revalued at 3 1st August 2016 by Renton & Pr of Weth¢rby. Chartered Surveyors with experience of valuing sitllilar prortIeS. on an open market existing use basis in accordance wtth the RICS UK Valuation Standards 2014 and International Valuation Standards. The trustees consider thaL in line with housc price rises in the are the value of these properties as at 3 1st August 2022 to be l 00/0 higher than the valuation on 31 st August 2020. 10 Debtors 202&24 2022-23 Sundry debtors Pre.payments 6731 13
Tadcaster Methodist Circuit Not&s (forniing part of the financial statements - continued) Trustees for Methodist pUrwS The funds that support the Mod¢l Tnt Fund are held by TMCP in Trnst¢es Inter¢st Funds on which interest is credited to the acwunt each month. IMCP is the legal owner 2nd custodian trustee of all Methodist model trust fund property, including legac1¢ endowments and accumulated funds. Trnst property is held for and on behalf of local managing trnstees who are responsible for th¢ day to day management of trust property. IMCP ensure thaL through providing guidance and acting und¢r their direction. the managing tnteeS compfy wftth charity law and Methodist law and policy is deterniined by the Methodist conference. 12 Creditors 2023-24 2022-23 Church assessments Fmid in advance Other Creditors Accruals 31.603 13 Capital commitments and eontingent liabilitsoq There werc no wital commitments or contingent liabilities at the year-end (2023: £ nil). 14 Circuit Model Trust Ftsnd 202>24 2022-23 Balance as at 31 August 141 127 The PUTpose of thc fimd is for the usc. at the discretion of the trustees, in the fiwth¢ranc¢ of the gcneral objectives of tbe circuiL Its m2in source of income h&% been the contributions from th¢ sal¢ of church buildings in the circuiL 14