## **Financial Tadcaster Methodist Circuit** Registered charity number 1158403 ## **Financial Statements** for the year ended 31 August 2025 **Tadcaster Methodist Circuit** ## **Trustees’ Report and Financial Statements** ## Contents _**Reference and Administrative Details ................................................................................ 1 Trustees’ Report ................................................................................................................. 5 Independent Examiner’s Report ......................................................................................... 7 Statement of Financial Activities ........................................................................................ 8 Balance Sheet .................................................................................................................... 9 Notes (forming part of the financial statements) ............................................................. 10**_ **Tadcaster Methodist Circuit** # **Reference and Administrative Details** **Principal address** 2 Haweswater Close Wetherby West Yorkshire LS22 6FG **Registered charity number** 1158403 1 **Tadcaster Methodist Circuit** ## **Trustees** The trustees who served the charity during the year were as follows: ## **Circuit Ministers** Revd Ann Fox (Superintendent) Revd Abi Alex ## **Supernumerary Ministers** Revd Ken Marshall Revd Don Tuttell ## **Local Pastors** Mrs Eileen Clarkson ## **Associate Presbyter** Revd Uell Kennedy ## **Circuit Stewards** Mr Neil Barron Mrs Barbara Hudson Mrs Janet Griffin ## **Circuit Treasurer** Circuit Trustees ## **Circuit Meeting Secretary / Circuit Administrator** Employee – Mrs Juliana Caukwell ## **Circuit Property & Manses Secretary** Mr Mike Shipman ## **Local Preacher / Worship Leader Tutor** Dr Alan Bell **Preachers’ Secretary** Mrs Penny Harrison ## **Circuit Safeguarding Officer** Vacant ## **Action for Children Co-ordinator** Mrs Hilary Marshall ## **Methodist Homes Treasurer** Mrs Joan Wilson ## **Home Missions Treasurer / World Church Treasurer** Mrs Anne Hovell ## **LWPT Secretary and Treasurer** Mr David Mountain 2 **Tadcaster Methodist Circuit** ## **Methodist Women in Britain** Secretary: Mrs Joan Dyer Treasurer: Mrs Joan Wilson ## **Church Representatives** |**L Wharf – Appleton**|Mr William Kendall| |---|---| |**Roebuck**|Mrs Joan Thomas| |**Boston Spa**|Mrs Val Woodhams| ||Mrs Anne Hovell| ||Mr Jim Murison| |**L Warfe - Church**|Mrs Beverly Hills| |**Fenton**|Mrs Chris Horbury| ||Mrs Jean Mason| |**Clifford**|Mrs Kathryn Whaley| ||Mr David Mountain| |**Collingham**|Mrs Caren Rowe| ||Mr Bryan Milne| |**East Keswick**|Mrs Penny Harrison| ||Mr Tony Page| ||Mrs Kathy Page| |**L Wharf - Ulleskelf**|Mrs Mary Watson| ||Mrs Janet Allman| |**Wetherby**|Mr Keith Hartrick| ||Mrs Joan Wilson| ||Mrs Heather Shipman| ||Mr Andrew Marshall| ||Mrs Helen Crowther| ## **Independent Examiner** Mrs Amy Wilson ## **Bankers** HSBC Bank plc Central Finance Board of the Methodist Church 11 North Street 9 Bonhill Street Wetherby London LS22 6NT EC2A 4PE 3 ## **Tadcaster Methodist Circuit** ## **Tadcaster Methodist Circuit** ## **Trustees’ Report** The trustees present their report and the financial statements of the charity for the year ended 31 August 2025. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The charity is unincorporated and is governed under the Deed of Union (1932) and the Methodist Church Act (1976). The trustees are appointed by local churches and existing trustees. Ministers and Circuit Stewards are automatically trustees. ## **Induction and training of trustees** A range of guidance is produced by Methodist Connexion and the leaflet ‘The role of a Trustee (2009)’ is given to each trustee. ## **Structure** The Circuit is part of the Yorkshire North & East Methodist District and is accountable to the Methodist Conference. ## **Risks** Risks are considered by both the Circuit Meeting and individual Church Councils who take professional advice as required. There is a regular review process. The Circuit has adopted a Safeguarding Policy and ensure it is rolled out to the churches. ## **OBJECTIVES AND ACTIVITIES** The purposes of the Methodist Church are and shall be deemed to have been since the Date of the Union the advancement of: 1. The Christian faith in accordance with the doctrinal standards and discipline of the Methodist Church. 2. Any charitable purpose for the time being of any Connexional, District, Circuit, local or other organisation of the Methodist Church. 3. Any charitable purpose for the time being of any society or institution, subsidiary or ancillary to the Methodist Church. 4. Any purpose for the time being of any charity being a charity subsidiary or ancillary to the Methodist Church. In all activities the trustees had regard to the Charity Commission’s guidance on public benefit. ## **ACHIEVEMENTS AND PERFORMANCE** The Circuit welcomed Revd Abi Alex as a Probationer Presbyter, as he joined the Circuit staff team. Authorisation was granted by Conference for him to preside at Holy Communion. Eileen Clarkson was granted a contract for one year to serve as Local Lay Pastor at Collingham and East Keswick churches alongside Revd Ann Fox. At the Circuit Meeting in September, Revd Ann Fox was reinvited to serve in the Circuit for a further term of 5 years from 1 September 2025. The Circuit is supporting The Millie Wright Children’s Charity for the next two years. 4 **Tadcaster Methodist Circuit** The Circuit Leadership Team produced a 5 Year Plan to present to the Circuit at its Circuit Meeting in September 2025, with a view to holding a Circuit Vision Day later in the year. A grant scheme, based on mission, to support the churches was initiated. Bible Studies continued to be held within the Circuit, and two Circuit Quiet Days were held during the year. Safeguarding continues to be a priority. Revd Ann Fox attended the ‘Train the trainer’ session, to assist Penny Harrison in an in-Circuit Foundation Module training course in December. We were sorry to learn of the death of Revd Don Tuttell, Supernumerary Minister, in January. The sale of Boston Spa manse was completed in March. Revd Abi Alex attended Probationers Committee meetings and interviews, and it was later confirmed by Conference that he will continue in ministerial training for a further year. This will lead to Ordination (subject to Conference) in 2026. Lower Wharfe Methodist Church Council agreed to close the chapel at Ulleskelf, which was confirmed at the Circuit Meeting. On 10 May 2025 the District Synod approved the Request to Cease Worship, and the closure of the chapel at Lower Wharfe Methodist Church in Ulleskelf. Preparations then began under the Methodist Church guidelines to close the chapel in Ulleskelf and for its subsequent sale. The Leaders of Worship and Preachers Meeting appointed Angela Foster as the Local Preacher’s Secretary. Angela Foster was welcomed as a Local Preacher ‘on trial’. David Laycock was welcomed as a Local Preacher following his move into the Circuit. Boston Spa Methodist Church granted a Licence to The Kings Church to hold worship in their building for three years. Revd Ann Fox was granted reaccreditation as a Supervisor in Reflective Supervision. The churches within the Circuit maintained their worship, mission and outreach, alongside ecumenical partners, and encouraged and assisted by the Circuit Mission & Outreach group, ministers, Local Pastor, Local Preachers and Worship Leaders. All churches reviewed their Mission Statements. Plans were made for a group of young people to attend 3Generate in October. The Circuit gave grateful thanks to Eileen Clarkson as her term of service as Local Lay Pastor in the Circuit came to an end. Clifford Methodist Church celebrated its 170[th] anniversary in June, and Collingham Methodist Church celebrated its 100[th] anniversary in July. 5 ## **Tadcaster Methodist Circuit** The Circuit Leadership Team held a recruitment process for a “Circuit Lay Pastor and Circuit Safeguarding Officer”, and appointed Paula Tweddle to start on 1 September. The role is 20 hours per week, and because of the Safeguarding aspect it is a permanent role. During the year, Revd Ann Fox continued her role on the Conference Memorials Committee. In the District, Revd Ann Fox was appointed to the District Leadership Team as the representative of Ordained Presbyters. Revd Ann Fox contributed to “A Word in Time”, the Methodist’s Church’s online daily Bible Study. Revd Ann Fox Superintendent Minister 6 **Tadcaster Methodist Circuit** ## **Independent Examiner’s Report** ## **To the trustees unaudited accounts of the Tadcaster Methodist Circuit** I report on the accounts for the year ended 31 August 2025 - set out on pages 8 to 15 ## **Respective responsibilities of trustees and examiner** 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 Act 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 Act, to follow the procedures laid down in the general directions given by the Charity Commission (under section 145 (5)(b) of the Charities Act), and to state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Circuit and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any 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 and the report is limited to those matters set out in the statement below. ## **Independent examiner’s statement** In connection with my examination, no matter has come to my attention; 1. which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 130 of the Charities Act; and - • to prepare accounts which accord with the accounting records and to comply with the requirements of the Charities Act have not been 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. Amy Wilson AAT Dated: 01.02.2026 7 **Tadcaster Methodist Circuit** ## **Statement of Financial Activities** for the year ended 31 August 2025 |**INCOME**
Assessments on Churches (note 2)
Interest
Rental Income
Other income (note 3a)
**Total income**
**EXPENDITURE ON CHARITABLE ACTIVITIES**
Stipends, salaries and pension costs (note 4)
District assessment (note 8)
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. Local Pastors
Grants and donations
Contributions to district advance fund
**Total expenditure**
**Net movement in fund**
**Net transferred between accounts**
**Increase in valuation (3 manses)**
Total funds brought forward
**Total funds carried forward**
**General**
**Fund**
**Unrestricted**
**£**
**157,303**
**1,049**
**-**
**22,010**
**180,362**
**85,773**
**36,032**
**7,795**
**8,882**
**4,920**
**29,781**
**13,960**
**10,345**
**- **
**197,488**
**(17,126)**
**(579,544)**
**1,424,594**
**827,924**
**Circuit**
**Model Trust**
**Fund**
**Unrestricted**
**£**
**-**
**12,303**
**-**
**392,141**
**404,444**
**-**
**-**
**-**
**-**
**-**
**460**
**-**
**4,578**
**5,038**
**399,406**
**(39,550)**
**-**
**141,568**
**501,424**







|**Total**
**2024-25**
**£**
**157,303**
**13,352**
**-**
**414,151**
**584,806**
**85,773**
**36,032**
**7,795**
**8,882**
**4,920**
**30241**
**13,960**
**10,345**
**4,578**
**202,526**
**382,280**
**(619,094)**
**-**
**1,566,161**
**1,329,348**
|**Total**
**2023-24**
**£**
**158,766**
**9,302**
**5,068**
**22,702**
**195,838**
**83,081**
**34,204**
**7,543**
**12,488**
**27,839**
**19,812**
**38,476**
**7,067**
**3,878**
**234,388**
**(38,550)**
**26,062**
**-**
**1,578,649**
**1,566,161**| |---|---|---| 8 ## **Tadcaster Methodist Circuit** ## **Balance Sheet** at 31 August 2025 |**Tangible Fixed Assets**
Circuit Manses
**Current Assets**
Debtors and prepayments
Trustees for Methodist purposes
Central finance board deposits
Cash at bank and in hand
**Current liabilities**
Creditors and accruals
Net Current Assets
**Total Assets**
**Funds of the Circuit**
General Fund (unrestricted)
_Note_
_9_
_10_
_11_
_12_
**General Fund**
**Unrestricted**
**£**
**761,433**
**3,820**
**-**
**40,313**
**29,310**
**73,443**
**6,952**
**66,491**
**827,924**
**827,924**
**Circuit Model**
**Trust Fund**
**Unrestricted**
**£**
**-**
**-**
**501,424**
**-**
**-**
**501,424**
**-**
**501,424**
**501,424**
**501,424**|



| |---|---| The financial statements were approved by the Board of Trustees on 18[th] March 2026 and were signed on its behalf by: ## Revd. Ann Fox _Superintendent and Chair of the meeting_ 9 **Tadcaster Methodist Circuit** ## **Notes (forming part of the financial statements)** ## 1 **Accounting policies** ## _Accounting convention_ The financial statements are prepared under the historical cost convention in accordance with the requirements of the FRS102 SORP and the Charities Act 2011. The format of the SOFA and balance sheet takes advantage of the small charity concession set out in the SORP. ## _Funds_ The funds held constitute: General Funds held for any purpose of the Circuit which are unrestricted. The Circuit Model Trust Fund has wide purposes defined in Standing Orders and is categorised as unrestricted. ## _Incoming resources_ These are included in the Statement of Financial Activities (SOFA) when the Circuit becomes entitled to the resources, the trustees are virtually certain they will receive the resources, and the monetary value can be measured with sufficient reliability. ## _Resources expended_ Expenditure is recognised when a liability is incurred, or a constructive obligation arises that results in the payment being unavoidable. ## _Liability recognition_ Liabilities are recognised as soon as there is a legal or constructive obligation committing the Circuit to pay out resources. Future income has not been anticipated. ## _Tangible fixed assets for use by the Circuit_ Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or a reasonable value on receipt. (Where cost is not available, the Circuit Meeting may provide a reasonable estimate of cost or of the buildings’ current value to the circuit. An estimate based on insurance value should take account of the fact that cover will be based on demolition and reinstating the current building and not the original cost less accumulated depreciation. Provision is made for depreciation where appropriate). ## _Debtors and prepayments_ These amounts are owed to the Circuit and include payments made by the District for services yet to be received. ## _Creditors_ These amounts are owed by the Circuit and include any amounts accrued as payable this year but will be paid in future years. 10 ## **Tadcaster Methodist Circuit** ## **Notes** (forming part of the financial statements - continued ) ## 2 **Assessment on churches** |Appleton Roebuck
Boston Spa
Church Fenton
Collingham
Clifford
East Keswick
Tadcaster
Ulleskelf
Wetherby|**2024-25**
**£**
**4,500**
**42,840**
**3,543**
**1,050**
**12,218**
**11,636**
**20,654**
**800**
**60,062**
**157,303**
|**2023-24**
**£**
**5,737**
**42,525**
**4,556**
**4,450**
**11,694**
**11,137**
**19,750**
**1,000**
**57,915**
**158,764**| |---|---|---| The circuit comprises 9 churches and each makes a share contribution, according to their ability, to meet the overall net costs of the circuit. ## 3 **Village Redevelopment Fund** - (a) **Other income** consists of donations of **£** 1,500 for the Village Redevelopment Fund made by churches 11 ## **Tadcaster Methodist Circuit** ## **Notes** (forming part of the financial statements - continued) ## 4 **Stipends, salaries and pension costs** Stipends were paid to 2 full-time presbyters. Total costs were as follows: |Stipends
National Insurance contributions
P11D NI
Pension fund contributions
Telephone
Travelling
Removal, stationing and relocation costs|**2024-25**
**£**
**66,140**
**6,479**
**-**
**13,154**
**85,773**
**1,309**
**6,486**
**- **
**93,568**|**2023-24**
**£**
**61,498**
**5,959**
**-**
**15,624**
**83,081**
**2,198**
**5,345**
**-**
**90,624**| |---|---|---| The ordained presbyters 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, however, when dealing with National Insurance contributions and pension contributions, the terms 'employer' and 'employee' are used as they would be in an employing body. ## 5 **Cost of Superintendent, Presbyters and Trustees** The Superintendent of the circuit, the other presbyters and the remaining members of the circuit leadership team are considered as key management personnel. The Superintendent chairs meetings of the CLT and circuit meetings. The members of the circuit meeting are trustees of the circuit. The stipends, employers NIC and employer’s pension contributions and other expenses of the presbyters of the circuit are paid by the circuit. The manses are provided by the circuit and the circuit maintains the property. 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 hands of the minister. The circuit does not accrue for holiday pay cover as the remaining staff cover the holidays as needed and without extra pay. With a reduction in presbyters in the circuit, it has moved to employ paid Local Pastors, who have shared responsibility with the presbyters for work throughout the circuit. Their costs are included in the expenditure under Preaching & Pastoral Care. ## **Payments to Trustees** It is generally not circuit policy to reimburse members of the CLT, circuit meeting and others involved in the administration of circuit affairs, other than presbyters and local pastors, for expenditure incurred in carrying out their duties. 12 ## **Tadcaster Methodist Circuit** ## **Notes** (forming part of the financial statements - continued) - 5 **Payments to Trustees (continued)** Other payments made to trustees for additional services provided to the Circuit by agreement with the Circuit Meeting comprise postage, consumables, telephone and travel. |||**2024-25**|**2023-2024**| |---|---|---|---| |||**£**|**£**| |Postage,|consumables, telephone and travel|**0**|**0**| |Number|of trustees who were paid expenses|0|0| - 6 **Property expenses** The circuit is Managing Trustee for 3 manses, two usually occupied by a presbyter. The Tadcaster manse was not occupied by a presbyter and was duly let on the open market. The circuit is responsible for the payment of council tax, water charges and insurance on all three manses. In addition, the cost of gas & electricity for the Wetherby manse was paid by the circuit to ensure it was maintained while it stood empty. |Manse
Wetherby
Boston Spa
Tadcaster
Council tax
**£**
**1,817**
**2,557**
**1,140**
**5514**|Property
Insurance
**£**
**856**
**827**
**570**
**2,253**
Central
Heating
Insurance
**£**
**162**
**188**
**151**
**501**
Water
**£**
**277**
**128**
**209**
**614**

|Total
£
**3,112**
**3,700**
**2,070**
**8,882**
Repairs
£

**461**
**2,612**
**1,847**
**4,920**| |---|---|---| ## 7 **Office, administration & other costs** ||**2024-25**|**2023-24**| |---|---|---| ||**£**|**£**| |Quinquennial expenditure|**-**|**6,493**| |Circuit Administrator|**6,232**|**5,663**| |Administration|**1,725**|**1,725**| |Printing, Postage and Consumables|**22**|**1,284**| |Sundries|**21,802**|**4,283**| |Training & Internship costs||| |TMCP Administration fee|**460**|**364**| ||**30,241**|**19,812**| 13 ## **Tadcaster Methodist Circuit** ## **Notes** (forming part of the financial statements – continued) 8 **District assessment and levy** The district assessment is calculated relative to the staffing of all circuits in the Yorkshire North & East District. ## 9 **Tangible fixed assets - freehold property** |_At valuation_
**At 31 August 2024**
_Disposal_
**At 31 August 2025**
_Net Book Value_
**At 31 August 2025**
at 31 August 2024|Manses
**£**
**1,375,000**
**613,567**
**-**
**761,433**
1,375.000| |---|---| The Circuit owns two manses based at Wetherby and Tadcaster, Boston Spa was sold during the year for £613,567. All are freehold and were professionally revalued at 31st August 2016 by Renton & Parr of Wetherby, Chartered Surveyors with experience of valuing similar properties, on an open market existing use basis in accordance with the RICS UK Valuation Standards 2014 and International Valuation Standards. ## 10 **Debtors** ||**2024-25**|**2023-24**| |---|---|---| ||**£**|**£**| |Sundry debtors|**3,820**|**-**| |Loans|**-**|**-**| |Pre-payments||**0**| |||**0**| 14 ## **Tadcaster Methodist Circuit** ## **Notes** (forming part of the financial statements - continued) ## 11 **Trustees for Methodist purposes** The funds that support the Model Trust Fund are held by TMCP in Trustees Interest Funds on which interest is credited to the account each month. TMCP is the legal owner and custodian trustee of all Methodist model trust fund property, including legacies, endowments and accumulated funds. Trust property is held for and on behalf of local managing trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the managing trustees comply with charity law and Methodist law and policy is determined by the Methodist conference. ## 12 **Creditors** |Church assessments paid in advance
Other creditors
Accruals
|**2024-25**
**£**
**6,952**
**6,952**
|**2023-24**
**£**
**9,055**|**2023-24**
**£**
**9,055**| |---|---|---|---| ||||
**9,055**| ## 13 **Capital commitments and contingent liabilities** There were no capital commitments or contingent liabilities at the year-end (2024: £ nil). ## 14 **Circuit Model Trust Fund** |Balance as at 31 August|**2024-25**
**£**
**501,423**|**2023-24**
**£**
**141,568**| |---|---|---| The purpose of the fund is for the use, at the discretion of the trustees, in the furtherance of the general objectives of the circuit. Its main source of income has been the contributions from the sale of church buildings in the circuit. 15