The Methodist Church
Fdzakeiley Kenslngton Llnacre Mlsslon Moor Lane (Wlth Class at Blrchdale Rd Waterloo)
Old Roan St Mark's Netherton West Deyby
North Liverpool and South Sefton
Methodist Circuit
Report of the Trustees and Financial
Statement
Year ended 31 August 2024
Registered Charity No 1163418
PagÈ 1 0137

North Liverpool and South Sefton Methodist Circuit
Trustees Report for the Year Ended 31 August 2024
Introduction
Welcome lo the first Annual Trustees Report of the North Liverpool and South Seflon
Methodist Circuit following the amalgamation of the Liverpool {North Central) Circuit,
Liverpool (Northl Circuit and the Crosby Circuit (excluding Formby Church), from 1
September 2023.
Objective5 and activities
The aim of The Methodist Church in Greal Britain is to fulfil its calling, which is to respond to
the gospel of God's love in Christ and to live out its discipleship in worship and mission.
The purposes of the Methodist Church are and shall be deemed to have been since the
Dale of Ur)ion (1932> the advancement of:
a) The Christian faith in accordance with the doctrinal standards and discipline of The
Methodist Church.,
b} Any charitable purpose 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.,
dl Any purpose for the time being of any charily being a charity subsidiary or ancillary to
The Methodist Church.
The organisation and resourcing of regular public acts of worship open to members
of the church and non-members alike
The teaching of Christianity through sermons, courses and small groups.
The resourcing of pastoral work including visiting the sick and bereaved.
Promotion of Christianity through the staging of events and services.
Activities
The Circuit produces a quarterly preaching plan to ensure regular acts of worship take
place at each of the eight churches in the Circuit's geographical area. These are led by the
Circuit's ordained ministers, including a supernumerary presbyter and presbyter without
appointment,. local preachers., visiting ministers from other Circuits and denominations and
Worship Leaders.
Prior to the amalgamation the three Circuits had the following projects in place and the
newly appointed Circuit Trustees agreed that these should continue for this year.
Liverpool (North Central) Circuit's Community Intergenerational project ('ClP"), based at
County Hub, continues to focus primarily upon addressing isolation and loneliness with both
adults and older adults, young families with small children and the integration of these
component communities. This focus includes school holiday provision for local families wilh
school-aged children. Our activities continue to encourage socialisation whilst fostering
interpersonal support networks.
Crosby Circuit's employment of a lay worker to work with the congregation at Moor Lane
Church continues to provide support for church members.
Since March 2022 the former Blundellsands Methodist Church has been used as a
Welcome Centre for Ukrainians displaced by the war and provides practical help and
support.
Page 2 of 37

North Liverpool and South Sefton Methodist Circuit
Trustees Report for the Year Ended 31 August 2024
Liverpool (North) Circuit's employment of a Family and Young Persons, worker to work
within the churches of the Circuit continues to develop.
A newsletter is produced every quarter to share good news stories from each of our
churches.
The Circuit supports local preachers and worship leaders by providing resources for leading
worship. Worship in June was based around the Bible Month resources produced by the
Methodist Church.
Public Benefit
We confirm the trustees have had regard to the Charity Commission's guidance on public
benefit
Achievements and performance
stationing in 202312024 was successful and the Circuil was appointed a presbyter, The Rev
Jemima Strain, from 1st September 2024.
We ￿lebrate the various ways in which our churches and Circuit hubs serve their
communities through support for= foodbanks,. toddler groups,. work amongst young people-
work of uniformed organisations,. warm spaces. community pantry and generosity in
providing suitable premises for community use.
The work with Children and Families continues to be a particular focus for the Circuit as we
believe we are fulfilling a need within the communities we serve in providing essential
outreach to children and families. The Circuit has allocated resources from reserves
accordingly.
The Circuit gave a grant towards helping young people access 3Generate, an event for
children and young people, in the NEC, Birmingham.
Page 3 of37

North Liverpool and South Sefton Methodist Circuit
Trustees Report for the Year Ended 31 August 2024
Financial Review
At the beginning of the year, Crosby Methodist Circuit, Liverpool (North) Methodist Circuit
(Charity no 1195942) and Liverpool (North Central} Methodist Circuit (Charity no 1163418)
amalgamated to become North Liverpool and South Sefton Methodist Circuit. This has
been accounted for under SORP 27 "Charity Mergers with the comparative figures being
the combined income and expenditure, previously reported under the three individual
Circuits.
The overall impact on the 2023 restated figures was to show a net deficit in funds of
£757,857., being made up of £515,761 from Crosby Methodist Circuit, £215,370 from
Liverpool North) Methodist Circuit and £26,726 from Liverpool (North Central) Methodist
Circuit.
Prior year adjustments of £518,634 were made to the accounts to Crosby Methodist Circuit
to reflect the transfer of property and cash to the Southport Circuit, in accordance with the
decision of Formby Church to transfer to the Soulhport Circuit at 31 August 2023.
The amalgamated Circuit has continued to sustain and support the work of churches and
mission projects in each of the former Circuits with all projects, staff, properties and ongoing
commitments being maintained.
On amalgamation of the Circuits, total capital funds were £3,437k, being General Fund
(Unrestricted) of £2,340k (including property at valuation of £2,230k)- Circuit Model Trust
funds of £948k' Designated property funds of £64k (Blundellsands and County Hub
buildings in use by UWC and CIP),. Restricted funds of £58k (Various funds including those
for UWC, CIP and other specific mission funds) and Endowment funds of £27k (Various
restricted endowments held by TMCP).
During the year the Circuit received income of £351 k {2022-23.' £720k) and dispersed
£691 k {2022-23 £1,766k). The resulting deficit of income was reduced by a net gain of £39k
(2022-23.. £288k) on the properties, restricted reserves and endowments to produce a net
deficit of income of £301 k (2022-23- of £758k). Total reseNes carried forward were
£3,136k (2022-23.. £3,437k).
The assessments received in the year amounted to £105,239 (2022-23.. £140,588). Total
assessments were lower following transfer of Formby Melhodist Church to the Southport
Circuit at August 2023.
Donations received are primarily for the work of the UWC and CIP projects.
Grants received are for the work of UWC projects.
Income from properties are lettings received from community and charitable tenants of the
County Hub premises and from a private tenancy agreement in respect of the manse al
Brenda Crescent, Thornton. Property income is lower following the transfer of the
commercially let manse property to the Southport Circuit at August 2023.
The unrestricted general account shows costs in line with budget. Stipend expenditure and
lay employee rates have increased each financial year in line with conference approved
increases. It is Circuit policy that all lay staff in the Circuit are paid at or above the real
living wage as calculated by the Living Wage foundation.
Pagé 4 of 37

North Liverpool and South Sefton Methodist Circuit
Trustees Report for the Year Ended 31 August 2024
In advance of the arrival of an incoming Minister from 1 September 2024, significant
maintenance and refurbishment work of £16,217 was carried out on the Bren￿ood Avenue
manse.
In accordance with a policy agreed by the former Liverpool (North Central} Circuit trustees,
to commit an amount of £120,000 to cover the ongoing work of the CIP for two years until
August 2025, the net deficit on the designated County Hub Property accounts and the
restricted Community Intergenerational Project are transferred to general account. For
2023124 this amount was £40,931.
The Circuit has agreed to sell manse properties to fund the purchase of a manse required
for an incoming Superintendent minister in September 2025.
Based on the high level of investment and property reserves, despite the level of deficit, the
trustees of the Circuit have every reason to believe that the Circuit is a going concem.
The Circuit has adequale reseNes to cover any shortfall in anlicipated income. There are
no subsidiary undertakings. Trustees do not foresee any other factors that will significantly
affect the financial performance.
4.2 Reserves level and policy
The Circuit Reserves policy relates to our general (unrestricted) funds which are freely
available to be used for any or all of the purposes of the Circuit. The aims are..
to secure and sustain the Circuit's viability and future.
to give reassurance to the general public that the Circuit, which is a charity, intends to
use all of the money coming into its care for the purposes of the charity.
The reserves held at the end of the year were as follows..
Unrestricted funds
General Fund
Circuit Model Trust Fund
UWC Designated Property Fund
Total Unrestncted funds
1,981,385
1,012,555
3.040,294
Restricted funds
UWC General Fund
UWC "Moving On" Fund
CIP General Fund
CIP Projects
Various Mission Funds (TMCP)
Total Restricted funds
6,288
7,582
1,283
8,709
67,345
Total endowment funds
Total funds
3 136 563
Page 5 of 37

North Liverpool and South Sefton Methodtst Circuit
Trustees Report for the Year Ended 31 August 2024
Available Reseyves
Total unrestricted funds
Less.. invesled in properties
3,040,294
1905 400
1,134,894
Less:
Designated Funds
UWC Designated Property Fund
46,354
Committed Funds
General Budget Deficit for 2024125
CMTF Levy 2024125
CIP Project 2024125
°Ordained Ministry" Deficit for 2025126 to 2029130
CMTF Grant to West Derby Methodist Church
(available to drawdown on condition to August 20251
127,250
67,192
60,000
360,000
649.442
Uncommitted reserves, readily available
439 098
There are no other funds materially in deficit. All investment funds are separately invested
either with CFB or TMCP. No money is directly invested in property, securities or other
forms of investment.
The minimum policy level of the readily available part of the General Fund is such as to pay
for..
three months, payroll costs and closing costs of staff redundancies
three months administration and staff expense costs
three months property maintenance costs
manse repair reserve
County Hub repair reserve
Blundellsands repair reserve
Other properties repair reserve
three months connexional and district assessment
- £65k
£ 7k
£15k
£40k
- £25k
- £25k
£10k
£13k
At August 2025 this sum amounted to £200k against actual readily available reserves of
£439k as stated above. Actual readily available reserves are surplus to policy
commitments at the year-end.
4.3 Plans for 2024125 and beyond
A budget has been set with financial plans for the Circuit to maintain and support existing
ministry and mission work whilst a review and analysis of priorities and policy takes place.
A general fund budget deficit of £127,250 is agreed to be covered from reserves.
The trustees of the former Liverpool (North Central) Circuit has previously approved the use
of reserves to fund the CIP until August 2025.
The Circuit trustees are reviewing mission opportunities and lay mission staff requirements
from September 2025.
The Circuit has committed to a five-year appointment for the Revd Jemima Strain (0.75 time
until August 202gi and to a five-year appointment for a Superintendent minister (until
August 2030). This is estimated to be an "Ordained Ministry" commitment, totalling
£360,000 across the five years until 2030.
Page 6 of 37

North Liverpool and South Séfton Methodist Circuit
Trustees Report for the Year Ended 31 August 2024
Many churches are suffering from the impact of declining membership and increased costs
and il is believed that the current level of assessments are the maximum achievable for the
immediate years ahead.
Following wide ranging and detailed discussions took place as regards to individual church
accounts and to a variety of methods for calculation of assessments. A formulaic method
for calculation of annual Church assessments is now agreed being 500/0 based on total
income of churches and 500k based on membership with a cap, based on CPIH, on any
increase to ensure that no church is placed in a position of hardship.
The purchase cost of a new manse, to be available from September 2025, will be covered
from the sale of existing property assets and does not impact this reserves policy.
Page7d37

North Liverpool and South Sefton Methodist Circuit
Trustees Report for the Year Ended 31 August 2024
Structure, governance and management
The governing document for the Circuit is the Deed of Union (1932) and Methodist Church
Act (1976). Detailed governance arrangements are outlined within the Constitutional
Practice and Discipline of the Methodist Church by order of the annual conference (CPD}.
ASI Governance Documents can be found online at the Methodist Church of Great Britain
Website. Day to day management of the Circuit is undertaken by the Circuit Leadership
Team a5ong with the Local Preachers, Meeting and the Circuit Meeting.
The Circuil is part of the Liverpool Methodist District and is also accountable to the
Methodist Conference. The following churches are linked to the Circuit=_ Fazakerley
Methodist Church., Kensington Methodist Church,. Linacre Methodist Mission,. Moor Lane
Methodist Church (with a class at Birchdale Road Methodist Church)., Old Roan Methodist
Church- St. Marks Methodist Church. West Derby Melhodist Church. The Liverpool District
and 4 other districts are merging to become the North West England District with effect from
1st September 2024 and our new Circuit number will be 1126.
We employ part-time Circuit Administrators who manage the Circuit's administration, as
well as keeping minutes of meetings.
Management
There must be a minimum of two Circuit Meetings per year (SO 514{1)), usually in
September and March. Additional meetings can be held any time to allow for a more
extended discussion of the life of the circuit. The Circuit Leadership Team, appointed by
the Circuit Meeting, meets regularly throughout the year and is authorised to act on behalf
of the Circuit Meeting in certain matters. The Circuit Meeting retains responsibility for
setting the mission priorities of the Circuit, the overall strategy to deliver those priorities, the
invitation of ministers, the oversight of local churches, the admission of people to the office
of Local Preacher, and decisions on formal explorations of calls to ministry and candidates
for the ordained ministry. The Leadership Team is assisted in the task of financial oversight
by the Circuit Treasurer. The Methodist Church appoints a minister to be the
Superintendent Minister of the Circuit, whose duties are set out in the Standing Orders of
the Church.
Risk
The major risks have been identified and recorded by the Trustees with professional advice
taken as required. There is a regular annual review process undertaken and recorded.
Risks are managed by being aware of them, quantifying their impact not only in cost terms
but in possible reputational or structural damage, laying Ihem off through an insurer and
minimising them by not taking them or by setting up control systems that timeously report
any significant change in the risk.
Incotne and Expendilure is being monitored in total and is compared with the approved
annual budget on a half yearly basis to detect trends as part of the risk management
process to avoid unforeseen calls on reserves.
Safeguarding
Every person has a valLFe and dignity which comes directly from the creation of male and
female in God's own image and likeness. Christians see this potential as fulfilled by God's
re~creation of us in Christ. Among other things this implies a duty to value all people as
bearing the image of God and therefore to protect them from harm.
Methodist Connexional practice outlines commitment to the following principles..
Page 8 of37

North Liverpool and South Sefton Methodist Circuit
Trustees Report for the Year Ended 31 August 2024
the care and nurture of, and respectful pastoral ministry with, all children, young people
and adults
the safeguarding and protection of all children, young people and adults when they are
vulnerable
the eslablishing of safe, caring Communities which provide a loving environment where
there is informed vigilance as to the dangers of abuse.
We will carefully select ancs train all those with any responsibility within the Church, in line
with Safer Recruitment prsnciples, including the use of criminal records disclosures and
registration with the relevant vetting and barring schemes.
We will respond without delay to every complaint made which suggests that an adult,
child or young person may have been harmed, cooperating with the police and local
authority in any investigation.
We will seek to work with anyone who has suffered abuse, developing with them an
appropriate ministry of informed pasloral care.
We will seek to challenge any abuse of power, especially by anyone in a position of trust.
We will seek to offer pastoral care and support, including supervision and referral to the
proper authorities, to any member of our church community known to have offended
against a child, young person or vulnerable adult.
In all these principles we will follow legislation, guidance and recognised good practice.
The Circuit commits itself to ensuring the implementation of Connexional Safeguarding
Policy,. government legislation, guidance and safe practice. The Circuit commits itself to the
provision of support, advice and training for lay and ordained people that will ensure people
are clear and confident about their roles and responsibilities in safeguarding and promoting
the welfare of children and adults who may be vulnerable.
Page 9 of 37

North Liverpool and South Sefton Methodist Circuit
Trustees Report for the Year Ended 31 August 2024
Reference and administrative details
Full Name of Charity: North Liverpool and South Sefton Methodist Circuit
Registration Charity Number.. 1163418
Date of registration.. 1 September 2023 (Date of first registration of the originating charity
was 4 September 2015>
Main communication address..
Circuit Office, Linacre Methodist Mission, Linacre Road, Litherland, Liverpool, L218NS.
Name of treasurer acted as the principal officer overseeing the day-to-day financlal
management and accounting for the Circuit during the year:
David Smith
Independent Examiner:
John Keith Taylor, Bcom FCA
Investment managers and custodian trustees
Trustees for Methodist Church Purposes, Central Buildings, Oldham Street, Manchester M1
1JQ
Investment Bankers:
Central Finance Board of the Methodist Church 9, Bonhill Street, London, EC2A 4PE
Day-to-day banking:
CAF Bank Ltd, 25, Kings Hill Avenue, West Malling, ME19 4JQ
Solicitor:
Sintons LLP, The Cube, Barrack Road, Newcastle upon Tyne, NE4 6DB
Charity Trustees
The members of the North Liverpool and South Sefton Methodist Circuit Meeting are the
Charity Trustees, membership being made up of Circuit office holders, ministers and
representatives appointed by the local churches.
Full membership is shown below..
Circuit Ministsrs (SO 510 (i))
The Revd lan Hu
The Revd Neil Stubbens
The Revd Jemima Strain (from September 2024)
Circuit Stewards
Mr David Evans Mrs Noma Evans Mrs Margaret Langton Mr Alan Lewis
Mrs Angela McAvoy (until August 2024) Mr David Smith Mr Steve Twist
Supernumeraries (SO 510 (ii))
The Revd Susan Edwards The Revd Helen Kirkup
Local Lay Pastor (SO 510 (iii))
Mrs Carol Shanks (until August 2024)
Secretary of the meeting (SO 510 (v))
Mr Richard Stevens (until August 2024)
Page 10of37

North Liverpool and South Sefton Methodist Circuit
Trustees Report for the Year Ended 31 August 2024
Secretary of the Local Preachers, meeting (SO 510 (vi))
Mrs Liz Shaw
Church Office holders and Representatives (SO 510 (vii & viii))
From each local church one church steward, the church treasurer and one representative
elected from each local church by the Church Council from its own members
Church
Steward
SO 510
Mrs Edna Korman
Ms Joan Lewis
Mrs Valerie Gee
Treasurer
SO 510
Mr Sachin Patil
Ms Lorraine Oram
Mrs Jean Barnes
Representative
SO 510
Mrs An
ela McAvo
Mr Brian Kiel
Mrs Valerie Cousins to
February 2024
Mrs Vivienne Marriott from
March 2024
Mr David Hird
Mr lan Roxbur
Mrs L nette Thompson
Mr David Williamson
Fazakerley
Kensin
ton
Linacre
Mission
Moor Lane
Old Roan
St Marks,
West Derb
Mrs Hila
Henshall
Mr Ste
hen Gent
Mr Jose
h Thomas
Mrs Hila
Ness
Mr Tom Battersb
Mrs Anne Roxbur
Mrs Wend Thomas
Mrs Jill Stubbs
Substitute Church Representatives (SO 501 (7))
One substitute appointed by the Church Council from its own members to attend in place of
the representative appointed under SO 50111)(viii)- a substitute may speak but not vote nor
propose or second an
resolution.
Church
resentative
Fazakerle
Nota
ointed
Kensin
ton
Nota
ointed
Linacre Mission
Nota
ointed
Moor Lane
Mrs Hila
Jackson
Old Roan
Ms Sall Lane
st Marks,
Mrs Mar
aret Porter
West Derb
Nota
ointed
Approvals
The Trustees, Report and the Financial Statements were approved by the Circuit Meeting
on 5 August 2025.
Signed on behalf of the Circuit Meeting, as authorised..
lan Hu {signed>
David K Smith (signed)
Rev lan Hu
Superintendent Date.. 5 August 2025
David K Smith
Circuit Treasurer Dale.. 5 August 2025
Page 11 of37

NORTH LIVERPOOL AND SOUTH SEFTON METHODIST CIRCUIT
Number 18103
Statement of Financial Activities (SOFAI for the year ended 31 August 2024
Total
Funds
2023 as
restated
Total
Funds
2024
Income and Endowments
Donations and legacies
Income from monetary
investments
68,996
69,004
105,042
8,329
11,100
105,239
48,657
1,454
1,038
59,478
19,825
18,507
31,072
140,588
325,432
98,692
1,000
Income from properties
Assessments on Churches
8,725
105,239
Capital Receipts
Grants received
94,922
94,922
Other charitable activities
Total Incomè
124 668
165 372
350,462
720 333
Expenditure
Grants and don2lion5
236
6,235
13,687
114,065
27,176
20,158
251,556
98,261
155,394
69,645
Salaries and as50c. costs
132,218
40,666
155,394
5,273
30,419
241,270
Property maintenance
Connexional assess & Levy 13
District assessment & Levy
14
Capital Payments
Off￿e & admin costs
669,8C6
16,491
524,900
70,816
11,280
467
58,365
1S
467
12
52,757
2,857
573
2,171
35,875
58,442
36,895
Other charitable activities
Total charitabla
expendlture
Gains I ILos8esl on
monetary investments
Gainslllossesl on
properties
Net incomellexpendlturo)
Transfers be￿een funds
15
394 038
492974
84
690.818 1,766 153
2,031
3,037
35,000
35,000
300 941
291,000
757,857
234 370
2.881
18
123 909
7,531
34,353
953
Npt movement in funds
358 279
300.941
757 857
Reconclllatlon of funds:
Total funds brought fonmard
Total funds carried
forward
2 339 664
58 563 26,996
3 437 504 4 195 361
1981385 1012,555
67 345 28 924
3 136 563 3 437 504
Page12 of37

NORTH LIVERPOOL AND SOUTH SEFTON METHODIST CIRCUIT
Number 18103
Balance Sheet as at 31 August 2024
2023 as
restated
2024
Flxed Assets
Circuit Manse and
Properlies
Investment property
Investments
19
1,905,400
1,905,400 2,230.400
29,844
57,023
59,072
Total fixed assets
1905 400
27 179 1962.423 2 289 472
Current Assets
Debtors
20
12,454
5,764 1,012,566
12,454
40,724
1,745 1,032,796 1,014,769
Investments with TMCP
Central Finance Board
Deposits
Cash at Bank and in hand
21
22
12,732
64,923
113609
46,354
10.898
122,175
127 480
181,805
Total current assets
196 750 1012 555
1745 1294 905 1301.524
Current liabilities
Creditors (due in under 1
yearl
23
120 765
120 765
153492
Net current
assets/llabllltles
75 985 1012 555
1,745 1174,140 1 148 032
Total assets less current
Ilablllties
1981385 1012 555
354
28 924 3,136,563 3 437 504
Net assets
1981385 1012 SSS
28 924 3 136 563 3 437 504
Funds of the Clrcuit
General Fund
(Unres1r￿Iedl
Clrcuil Model Trust Fund
IUnreslricted}
Designated Funds
(unrestr￿ted>
Total Unrestricted Funds
1,981,385
1,981,385 2.339,664
1,012,555
1,012,555
947,920
46,354
46,354
3,040,294 3,351,945
67.345
58,563
1,981,385 1,012,555
46,354 .
Restr￿ted Funds
67,345
Endowment Funds
Total Funds
1,981 385 1012 555
46,354
28 924 3 136 563 3,437 504
Page13of37

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North Liverpool and South Sefton Methodist Circuit
Notes to the Accounts for the Year Ended 31 August 2024
iv
Prior year accounts
The income and expenditure, previously reported under the Ihree individual Circuits, as
adjusted in iii above is combined for 2023 as follows:
Liverpool
North
Central,
Statement of Financial
.A¢tlvitles (SOFA)
Income and Endowments
Donations and legacies
Income from monetary
investments
Income from properties
Assessments on Churches
Capital Receipts
Grants received
Other charitable activities
Total Income
Livorpool.
North
Merger
odjust:
Combined,,
Crosby°:=..-
40,676
2,774
64,366
2,764
105,042
18,507
12,969
12,120
44,460
325.432
7,045
33,250
11,907
62,878
31,072
140,588
325.432
98,692
29,905
LQQQ
114,650
68,787
394,981
210,702
720,333
Expenditure
Grants and donations
Salaries and assoc. costs
Property maintenance
Connexional assess &
Levy
District assessment &
Levy
Capital Payments
Office & admin costs
Other charitable activities
Total charitable
expenditure
Gains / (Lossesl on
monetary investments
Gainslllosses) on
properties
Net
incomel{expendlturel
Transfers between funds
Net movement in funds
49,566
84.143
30,640
35,000
68,072
34,334
26,556
89.055
46,092
111,122
241.270
111,066
490,116
163,150
16,540
669,806
5,890
4,752
6,266
20,743
5,849
518,634
9,347
16,491
524,900
70,816
40,726
701,351
338,598
726,204
1,766,153
{2,776}
12611
13,0371
{215,3701
126,724)
1515,7631
1757,8571
Reconcillation of funds:
Total funds brought
forward
Total funds carrled
forward
Page 15 of37

North Liverpool and South Sefton Methodist Circult
Notes to the Accounts for the Year Ended 31 August 2024
Liverpool
North
Central
Llverpool
Merger
adjust.
Combined.
BalanGe Sheet..
Fixed Assels
Circuitmanse and
Properties
Investment propety
Investments
Totalflxed assets
Crosby.
700,000
615,000
915,400
2,230,400
700,000
668.065
921,407
2,289,472
CurrentAssets
Debtors
Investments with TMCP
Central Finance Board
Deposits
Cash at Bank and in hand
Total current assets
4,885
787,380
41,110
225.190
8,100
2.199
113,3711
40,724
1,014,769
68,396
28.463
84,946
181,805
3.09..2.2_Q
Current Ilabllltles
Creditors (due in under1
yearl
Net current
assetslliabilities
Total asset5 less current
liabilities
238.,1.02
62,866.
lJ4a.o32
Funds of the Circuit
General Fund
Iunrestrictedl
Circuit Model Trust Fund
(Unrestricted)
Designated Funds
Iunrestrictedl
Total Unrestricted Fund5
760,214
664,050
915,400
2,339,664
786,850
152,965
8,105
947.920
86
Restricted Funds
Endowment Funds
Total Funds
42,156
996
16,407
58,563
-1 $4.7,0_64
3 437. &Q4
Public benefit entity
The North Liverpool and South Sefton Methodist Circuit ("Circuit") meets the definition of a
public benefit entity under FRS 102. Assets and liabilities are initially recognised al
historical cost or transaction value unless othewise stated in the relevant accounting policy
note(sl below.
Pag8 16 of 37

North Liverpool and South Sefton Methodist Circuit
Notes lo the Accounts for the Year Ended 31 August 2024
vi
Contsnt
The financial information presented is relevant, reliable, comparable and complete. Where
estimates are used these are based on experience, research and judgement. The
accounts are expressed in £Sterling, rounded to the nearest pound.
Going concern
Based on the monetary assets and human resources available at 31 August 2024, the
trustees believe that the Circuit is a going concern.
vill Consolidation
The Circuit has denominalional regulatory oversight in respect of the work of the Churches
within the Circuit but has no legal or operational control of those Churches and their
governing bodies except in extreme circumstances. For this reason, the financial
statements of Churches within the circuit are not consolidated into these financial
statements.
ix
Income recognition
Income is brought into account when it is more likely than not that the economic benefit of
the income will accrue to the Circuit. No attempt is made to measure the value of Se￿ICe8
donated by volunteers.
Individual amounts categorised as Ofhèr income in the SOFA will be shown separately if
they are considered material.
The Circuit acts as agent in the following matters..
the collection from Churches and payment over of their contributions to various Funds
controlled and administered by The Methodist Church - "Connexional Funds"
the payment of accounts to the church cleaners on behalf of Linacre Methodist Mission,
West Derby Melhodisl Church and Kensington Methodist Church.
In all these matters the transactions are not refEected in the SOFA because they are the
income and expenditure of either the Connexion or church as appropriate.
In accordance with the Charities SORP (FRS 102), the time of volunteers is not recognised.
Further information on this matter is provided in the Trustees, Annual Repori. If goods are
donated, a value will be shown in the SOFA or notes where the value is considered
material.
Expenditure
This is recognised when a liability is incurred, or a constructive obligation arises, that results
in the payment being unavoidable. Liabilities are recognised as soon as an outflow of
economic benefit is considered more likely than not under the legal or constructive
obligation committing the Circuit to pay out resources.
xi
VAT
Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which
it refers.
Tangible fixed assets
All tangible fixed assets costing more than £1,000 are capitalised and included initially at
cost, including any incidental expenses of acquisition and irrecoverable VAT.
Page 17 of 37

North Llverpool and South Sefton Methodlst Clrcuit
Notes to the Accounts for the Year Ended 31 August 2024
Subsequently, charitable {functional} land and buildings are held at valuation. The Circuit
undertakes to perfom the valuations every five years to ensure that the carrying amount
does not differ materially from the fair value of the asset at the end of the reporting period.
Work to existing properlies which is capable of exlending the useful life or otherwise adding
to the value of the property is capitalised. All othei expenditure incurred in respect of
general repairs to functional assets is charged to the SOFA in the year it is incurred. No
depreciation is provided on the buildings because the trustees consider the current residual
fair value of the buildings (on the assumption that it had reached the end of its useful
economic life by the year-end) to be not less than its cost to date. The properties have
been reviewed for impairment. (There is no expected decline in stated valuations that
requires recognition in these accounts.)
xiii
Investments
The investments of the Circuit are held by the Trustees for Methodist Church Purposes
(TMCP) as custodian trustees. The valuations, at market value, are those provided by
TMCP. The unrealised gains arising on inveslments at the end of the year are shown in the
SOFA and in Note 26 below.
xiv
Receivables and Payables,. Bank and Cash
Debtors are stated at the amounts owed to the Circuit or prepaid. Creditors are initially
recognised at settlement amount after any trade discounts, where normal credit terms
apply, or amount advanced to the Circuit. Subsequently creditors that are current liabililies
are measured at the cash or other consideration expected to be paid. The liquid funds of
bank balances and deposit account balances are shown al the realisable values.
xv
Endowment funds
Where the Circuit holds money that may not be spent and must be retained (as capital) to
generate an income the money or assets to be retained are classified as an Endowment
Fund. The capital will be shown in the balance sheet in the column for endowment funds.
The income may be restricted or unrestricted depending on the terms of the endowment.
Glossary of terms
CFB: Central Finance Board of the Methodist Church manages a Common Deposit Fund
and a series of pooled investment funds for Methodist entities in Great Britain and provides
investment advice to those entities
CMTF: Circuit Model Trust Fund
DAF: District Advance Fund
FRS: Financial Reporting Standard
HMRC: His Majesty's Revenue and Customs
MCF: Methodist Church Fund
MMPS. Methodist Ministers, Pension Scheme
MWIB: Methodist Women in Britain
Pensions Trust: The Pensions Trust, the organisation through which the Circuit arranges a
pension scheme for its lay employees
SOFA: Statement of Financial Activities
SORP.. Slatement of Recommended Practice
Stipends are payments made to ordained ministers (presbyters and deacons) to cover their
living expenses and enable them to fulfil their calling to serve God in the Church. These
slipends are set annually by the Methodist Church's Connexional Allowances Committee
based on a formula that takes into account factors like inflation and earnings indices.
Pa9e18 of37

North Liverpool and South Sefton Methodist Circuit
Notes to the Accounts for the Year Ended 31 Augusl 2024
TMCP: Trustees for Methodist Church Purposes, the legal owner and Custodian Trustee of
all Methodist Model Trusl property, including Legacies, Endowmenls and Accumulated
Funds
Income from Properties
Rental income is re￿iVed from a former manse property at Brenda Crescent, Thornton.
The manse and let property at Harrington Road, Formby was transferred to the Southport
Circuit on 31 August 2023. The formal tenancy agreements are managed by real estate
agents.
Letting income is received from community and charitable groups using the County Hub
premises. The Longmoor Lane property was sold in 2023.
2023 as
restated
General
CMTF
Desi
Restricled
Endow
Total
Rental Contract.,
Brenda cre$￿￿t
Harrin
ton Road
Letlin
Income..
Lon
moor Lane
Count Hub
11,907
1,020
7.045
8,725
Totals
Assessments on Local Churches
The Circuit now comprises 7 churches and each is assessed for a contribution to meet the
overall net costs of the Circuit. In making its assessment for the year, previous year
amounts in the fomier Circuits were utilised as a base. The Circuit is unable to cover all its
net core costs from the Assessment, utilising surplus reserves to match expenditure.
Formby Church transferred to the Southport Circuit on 31 August 2023.
General
CMTF
Desi
Restrtd
Endw
Total
2023
Assessments..
Fazakerle
Formb
Kensington
Linacre Mission
Moor Lane with Waterloo
Old Roan
Sl Marks, Netherton
West Derb
10,000
10,000
10,000
84,125
11,214
15,000
27,403
19,460
1,350
10,000
15,000
27,403
19,460
1,340
10,000
15,000
27,403
19,460
1,340
22.oa&
Totals
An assessment on churches is annually detertnined based on church income and ability to
pay. Assessments on churches are quarterly in advance and are treated as pre-payments
on a receivable basis. If any church has not paid its assessment by the due date the sum
in question is treated as a creditor.
Page 19 Df37

North Liverpool and South Sefton Methodist Circuit
Notes to the Accounts for the Year Ended 31 August 2024
Grants received
The Ukraine Welcome Centre and the UWC Moving On project received various grants to
support specific work or activities during the year. The District Advance Fund grant to
support Community Intergenerational work ceased in August 2023.
General
CMTF
Desi
Re51rtd
End
Total
2023
Ukraine Welcome Cenlre
Sefton MBC
Various Grants
87,420
7,502
87,420
7,502
59 987
UWC Movin
Various Grants
Inter
enerational Minist
District Advance Fund
Totals
29 905
Capital receipts
There were no capital receipts in the year. (In 2023, following church closure, the property
and cash assets of Longmoor Lane Church were transferred to the Circuit.)
General
CMTF
Desi
Restrtd
End
Total
2023
Pro
Lon
erties
moor Lane Church
325,000
Bank and Cash
Longmoor Lano Funds
Totals
432
Donations and legacies
Donations to designated funds include monies re￿iVed for the ongoing work at County
Hub.
Restricted fund donations for the work of the UWC are received from Sefton MBC to cover
salary costs., sales shop and café at Blundellsands,. various private and charitable
donations.
Restricted fund donations include various private and charitable contributions towards
project activities of the Cl P.
General
CMTF
Desi
Reslrtd
Endow
Total
2023
Donations..
Personal and charitable
donations
Donation
36,358
ac
2,000
2,000
Page 20 of 37

North Liverpool and South Sefton Methodist Circuit
Notes to the Accounts for the Year Ended 31 August 2024
Ukraine Welcome Centre
UWC Sales Sho
I Cafe
Various Donations
24.063
24,063
10826
UWC Movin
Various Donations
19,400
19,400
28,425
cip
Various Donations
Totals
Grants and donations
Donations to the mission work of Methodist Women in Britain were made in the year.
In accordance with Circuit grant procedures one grant application was received and
approved to St Marks, reference their heating and roofing project.
The grant award in 2023 to West Derby Redevelopmènt was to cover initial feasibility costs
in respect of architect and fundraising consultancy fees of which part was drawn down in
the year. (A further grant was approved subject to the positive outcome of the feasibility
process. This grant is disclosed under contingent liabilities.)
Various grants (typically £200) were made to individuals as part of the UWC Moving On
project.
General
CMTF
Desi
R6Strtd
Endow
Total
2023
Donations
MWIB
236
236
CMTF Grants
st Marks Roof and Heat
Kensin
ton Reserve
West Derb Redevelo
ment
Kensin
ton Kitchen Fund
Old Roan Floor
Fazakerle
Kitchen
Linacre Ener
ies
Old Roan Ener
ies
Fazakerle
Ener
ies
6,235
10,000
5,000
27,000
506
490
UWC Movin
On
Various
ranls
26.556
Totals
Page 21 0137

North Liverpool and South Sefton Methodist Circuit
Notes to the AGcounts for the Year Ended 31 August 2024
Salaries and associated costs
Stipends paid to one full time and one part time office holders (2022-23.. Circuit teamed with
neighbouring Circuits to share Superintendency.) Stipends paid were as follows..
Sti
ends
General
46,562
CMTF
Desi
Restrtd
End
Tol81
46,562
2023
66,670
Sti
nds
National Insurance
contributions
Pension Fund contributions
Totals
4,142
6,358
The Circuit employs three full time and ten part time, {2022-23.' three full time and nine part
time) lay staff as follows:
General
63,071
CMTF
Desi
5,273
Restrtd
101,796
End
Tolal
170,140
2023
140 042
Salar
National Insurance
contributions
Pension Fund contributions
Totals
4,436
2,368
7,129
11,565
4,397
Contracted Hours (pw)
80
10
128
Salaries and a530ciated
costs Totals
No employees received employee benefits that totalled more than £60,000. There is no
accrual for holiday pay as it is immaterial-, the holiday year ends on 31 August. All staff are
paid at or above the real living wage as calculated by the Living Wage foundation.
Pensions
Stipendiary Circuit Ministers are eligible to join the Methodist Ministers, Pension Scheme
(MMPS). The MMPS is a funded defined benefit scheme maintained by The Methodist
Church of Great Britain. As the Circuit is unable to identify its share of the underlying
assets and liabilities of the scheme, the Circuit has taken the advantage of the exemption in
Financial Reporting Standard (FRSI 17, Retirement Benefits, and has accounted its
contributions to the scheme as if it were a defined contribution scheme. The pension costs
for the scheme represent the contribution payable by the Circuit in the year. The
contribution rates are set each year by the Methodist Conference.
Lay employees are contractually employees and may be required to be auto enrolled in the
Circuit's Pensions Trust or Nest Auto Enrolment pension schemes which are defined benefit
schemes and the Circuit contribute as an employer to these schemes.
10 Cost of Superintendent and Trustees
The Superintendent of the Circuit and the remaining members of the CLT are considered as
key management personnel. The Superintendent chairs meetings of the CLT and Circuil
meetings. The members of the Circuit meeting are the trustees of the Circuit. The
stipends, employerfs NIC and employer's pension contributions and other expenses of the
ministers of the Circuit are paid by the Circuil.
Pag8 22 0137

North Liverpool and South Sefton Methodist Circuit
Notes to the Accounts for the Year Ended 31 August 2024
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 is not disclosed here as HMRC
does not regard this as a benefit in kind in the hands of the minister.
Each Minister is entitled to a three-month sabbatical every seven years and the expenses
incurred by the Minister are met by the Connexion with the Circuit continuing to pay the
stipend. During the year there has been no sabbatical. The Circuit does not accrue for
holiday pay cover as the remaining staff cover the holidays as needed and without extra
pay.
Total
2023
stipends of Ministers
Employer's National Insurance contributions
Employer's Pension contributions to a defined
benefit pension scheme
66,670
6,358
4,142
Total cost
Payments to trustees
It is generally not Circuit policy to reimburse non-ministerial members of the CLT, Circuit
Meeting and others involvecl in the administration of Circuit affairs for expenditure properly
incurred in carrying out their duties. Ministers of the Methodist Church are provided a
stipend. No member of the Circuit Meeting or CLT was in re￿Ipt of any payment for work
undertaken on behalf of the Circuit, although certain travelling and administration costs may
at times be re-imbursed in relation to specific projects.
Travel and administration costs of £nil (2022-23.. £nil) were paid to other trustees.
11 Property maintenance
The Circuit is managing trustee for four manses, one of which is occupied by a minister
stationed in the Circuit and another for which considerable refurbishment work has been
carried out for an incoming minister to occupy from August 2024. The other Iwo manses
will be sold. Circuit is responsible for the payment of Council Tax, Utilities, Water charges
and Insurance.
Manse costs
airs and maintenance
Prior
Road
Eaton Road
Breniwood Avenue
General
CMTF
Desi
Restricted
End
Total
2023
385
3,152
16,217
385
3,152
16,217
437
703
Council Tax
Water Rates
Insurance
3,656
3,656
1,396
5,612
1,418
Totals
In 2023 the Circuit covered the cost of quinquennial inspections in the Circuit churches.
There were no costs incurred in the year.
Page 23 of 37

North Liverpool and South Sefton Methodist Circuit
Notes to the Accounts for the Year Ended 31 August 2024
Other
ro
costs
Quinquennial on church
ro
erties
General
CMTF
Desi
Restricted
End
Total
2023
Totals
3,855
The Circuit is responsible for other properties being County Hub (primary base for the work
of the Community Intergenerational Project and other activities), Blundellsands (primary
base for the Ukraine Welcome Centre) and other properties at Longmoor Lane (sold during
the year) and Kirkby (marketed for sale). The properties at Oakfield, Maghull, Abrigo and
Ridgeway Drive were sold during 2023.
Other Pro
erties
Coun
Hub Desi
nated
airs and maintenance
Kitchen Pro
Buildin
Insurance
Heat and Li ht
Water Rates
Totals
General
CMTF
Desi
Restricted
End
Total
2023
3,623
3,623
19,550
2,677
3,977
592
5,170
4,147
592
30,419
UWC ReseNe
airs and maintenance
Heat and Li
hl
Buildin
Insurance
Water Rates
Totals
11,930
6,210
8,100
936
27,176
936
27,176
36.129
Oakfield Pro
Council Tax
Water Rates
Heat and Li
hl
Re
airs and clearance
Buildin
Insurance
erties
1,618
1,124
660
3,206
124
124
250
250
Totals
Maghull Church
Water Rates
Heat and Li
hl
Buildin
Insurance
88
Totals
Lon
moor Lane
Re airs and maintenan
Buildin
Insurance
Heal and Li
hl
1,105
2,109
712
1,105
2,109
712
5,286
5,855
Page 24 of 37

North Liverpool and South Sefton Methodist Circuit
Notes to the AcGounts for the Year Ended 31 August 2024
Kirkb
airs and maintenance
Buildin
Insuranc8
Heal and Li
405
1,372
405
675
1,756
ht
Brenda Crescent
Lellin
char
airs and maintenance
es
1,354
478
1,832
1,543
Abrlgo
Council Tax
Water Rates
Heat and Li
ht
Repairs and Maintenance
Totals
126
666
3,186
Ridgeway Drive
Council Tax
Water Rates
Heal and Li
ht
Repairs and maintenance
Totals
Propeity maintenance
Totals
235
114
12 Office and administration costs
General
CMTF
Desi
Restricled
321
46
Endow
Total
2023
PPSA, IT and e
Sundries
Tele
hone
Travel
Removal costs
Trainin
Circuit office
al and rofessional
Preachin
and worshi
TMCP char
ment
3,640
2,068
2,794
7,427
573
201
4,312
4,312
296
296
1,021
2,760
41,199
2,912
3,040
24,736
1,916
24,736
Totals
13 Connexional Assessment
The Connexional Assessment is calculated relative to the proportion of staffing (ministerial
and lay), church members, church attendances and total relevant income of all Circuits in
the Liverpool District.
Page 25 of 37

North Liverpool and South Sefton Methodist Circuit
Notes to the Accounts for the Year Ended 31 August 2024
Under Methodist standing Order 970, the Connexional Priority Fund {'CPF") levy is
charged on the proceeds from the disposition of virtually all Methodist Model Trust Property.
(A proportion of the CPF levy may be reclaimed and used to fund a qualifying Replacement
Project.) This levy was charged following the disposal of Longmoor Lane Church. There is
no provision for any reclaim included in these accounts.
General
CMTF
Desi
Reslrt
Endow
Total
2023
Methodist Church Fund
MCF
44 560
Connexional Priority Fund
{"CPF") lev
Sale of Lon
Sale of Ma
Sale of Rid
Sale of Abri
Sale of Oakfield Church
Connexional assessment
and lev
Totals
moor Church
hull Church
ewa
Drive
110,834
110834
287,606
89,237
14 District Assessment
The District Assessment is calculated relative to the proportion of staffing (ministerial and
lay), church members, and total relevant income of all Circuits in the Liverpool District. One
third of the overall cost is calculated using staffing proportions, one third income
proportions, one third membership proportions.
standing order provides that a levy be taken into District Advance Funds (DAFS) on all
capital money held in each Circuit model trust fund. The levy is 2.50/0 on the first £100,000.
General
CMTF
Desi
Restricted
Endow
Total
2023
District assessment and
Lev
645
Totals
15 Other charitable activities
General
CMTF
Desi
Restricted
Endow
Total
2023
14,131
UWC Aclivities
UWC Café costs
CFW
ro
ects runnin
3Generale ex
enses
Other ex
enditure
Kensington projects running
costs
14,159
3,111
14,159
3,111
costs
2,679
270
85
Totals
Page 26 of 37

North Liverpool and South Sefton Pllethodist Circuit
Nofes to the Accounts for the Year Ended 31 August 2024
16 Capital Payments
A detailed review of model trust funds and permanent endowments was carried out in 2023
to understand charitable purposes with support from TMCP, Liverpool District and Charity
Commission. Restricted funds of value £6,266 were transferred to other Methodist trustee
bodies better able to manage and distribute funds as required.
Following further review, it was determined to transfer income of one permanent
endowment to Kensington Church as means to ensure charitable benefit is besl applied.
At 31 August 2023, property of the manse at Harrington Road, Formby at book value
£452,582 and unrestricted bank funds of £66,052 were transferred to the Southport Circuit,
as agreed, following the decision of Formby Church to transfer to the Southport Circuil.
General
CMTF
Desi
Restr
Endow
Total
2023
Transfer of Restricted funds
to other Methodist trLSSts
Transfer Harrington Road,
Formby manse to Southport
Circuit
Transfer Crosby Circuit
nrestricted bank funds to
South ort Circuit
467
467
452,582
66,052
Totals
17 Investment management
During the year the Circuit paid £3,055 to TMCP, the custodians of the Circuit's investments
(Circuit Model Trust Fund and various endowment funds (2022-23-. £263). The sum of
£3,055 was levied at 0.2D/o on the value of the funds at the end of the year and is shown as
allocated. See Note 12 above.
18 Transfers between funds
During the year the following transfers were made..
£249,166 between general fund and Circuit model trust fund property disposals of
£360,000 less connexional property levy of £110,834.
£22,915 between Circuit model trust fund and general fund being legal and survey
costs on completion of property disposals.
£98,765 between Circuit model trust fund and general fund being transfers to support
circuit grants and other operating expenditure.
£44,508 between Circuit model trust fund and ger)eral fund being transfer of investment
interest.
£953 between endowment funds and restricted funds being income earned on
endowments available for restricted use.
£5,931 between general fund and County designaled fund to cover net costs of fund.
£1,600 between CIP Projects and County designated fund to support utility costs
£4,000 between CIP Projects and Intergenerational fund to support salary costs
£35,000 between general fund and Intergenerational project fund.
Pag& 27 of 37

North Liverpool and Soulh Sefton Methodist Circuit
Notes to the Accounts for the Year Ended 31 August 2024
19 Manse and other property
I n accordance with Circuit policy to obtain revised valuations every five years, valuations
remain unaltered following revision on all properties in 2022.
The properties in Eaton Road, Liverpool and Brenda Cres￿nt, Thornton do not meet the
current requirements of a manse and are no longer required as a manse. The sale of
Eaton Road was completed in 2024125. The Brenda Crescent property is privately let on a
managed tenancy agreemenl.
The property at Longrnoor Lane, Liverpool was sold during the year.
There is no deprecialion on the properties as the impaimient review at the end of the year
confirmed that the current residual market value of the building was greater than the
carrying value of that part of the asset's cost to date.
Land
Buildin
Total
Cost or valuation Prio
Road
Balance blf at 1 Se
tember
Revaluation in
ear
Balan￿ clf at 31 Au
130,000
165,000
ust 2024
00
Cost or valuatlon Eaton Road
Balance blf at 1 Se
tember
Revaluation in
ear
Balance cjf at 31 Au
70,000
180,000
250,000
ust 2024
oo
Cost or valuation Brentwood Avenue
Balance blf at 1 Se
tember
Revaluation in
ear
Balance clf at 31 Au
217 500
290 000
ust 2024
Cost or valuation Brenda Crescent
Balance blf at 1 Se
tember
Revaluation in
ear
Balan￿ clf at 31 Au
206 250
275 000
ust 2024
275 000
Cost or valuation Kirkby
Balance blf at 1 Se
tember
Revaluation in
ear
Balance CM at 31 Au
25,000
100000
ust 2024
Cost or valuation Land at Wilsons Lane
Balance blf at 1 Se
tember
Revaluation in
ear
Balance clf at 31 Au
400
400
ust 2024
Page 28 of 37

North Liverpool and South Sefton Methodist Circuit
Notes to the Accounts for the Year Ended 31 August 2024
Cost or valuation Lon
rnoor Lane
Balance blf at 1 Se
tember
Revaluation on dis
osal
Sold in
ear
Balance clf at 31 Au
243 750
325 000
35 000
USI 2024
Cost or valuation Blundellsands
Balance blf at 1 Se
lember
Revaluation in
ear
Balance clf at 31 Au
125000
500 000
625 000
ust 2024
Cost or valuation Coun
Balance blf al 1 Se
tember
Revalualion in
ear
Balance clf at 31 Au
hub
ro
erties
75,000
125,000
200,000
ust 2024
oo.
Totals carried forward al 31 Au
ust 2024
471 650
1433.750
1905 400
20 Debtors and prepayments
All sums shown as Debtors at 1 September 2023 were received during the following year.
All sums paid in advance at 1 September 2023 were for adivities that have been held
during 2023-24.
Debtors wgyè made u
as follows:
2023-24
2022-23
General Fund:
Trade debtors
Pa
roll costs for Churches
2,041
1,450
Pre
ments and accrued income
Pa
ments in advan
Unrestrict8d Pre
ments..
10,413
Total General Fund
12,454
12,624
Desi
nated Fund: Count Hub
Other debtors
roved
rant award from CMTF
other debtors
Total Desi
nated Fund
Restricted Fund: Ukraine Welcome Centre
Pre
ments and accrued income
Pa
ments in advance
Restricted Pre
ments..
8,100
Total Restricted Fund
Total
12,454
P8ge 29 of 37

North Liverpool and South Sefton Methodist Circuit
Notes to the Accounts for the Year Ended 31 August 2024
21 Trustees for Methodist Church Purposes
The funds that support the Mission Capital Fund are held by TMCP in Trustees Interest
Funds on which interest is credited lo the accounts each month. These are regarded as
medium and long term investments.
TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust 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 Irust property. TMCP ensure that, through providing guidance and acting under their
direction, the Managing Trustees comply with charity law and Methodist law and policy as
determined by the Methodist Conference.
22 Central Finance Board (CFB) and Cash at Bank
The Circuit has two current accounts and one deposit at CAF Bank, an authorised
institution. The sums held on those accounts are immediately available.
In addition, the Circuit has one deposit account at CFB, a common deposil fund. Interest is
earned on this account and credited monthly,. the sums deposited can be withdrawn without
notice and without loss of interest. These sums are viewed as being liquid.
Following the amalgamation of Circuits and transfer of assels to the Circuit, "legacy"
accounts at HSBC plc, Natwest plc and Barclays plc and CFB have continue to be used.
These accounts are being closed on a staged basis as operational matters are concluded.
23 Creditors and accrued expenses
The amount due to the Southport Circuit has not been paid during the year but will be paid
during the year to 31 Augusl 2025. All other sums shown as Creditors at 1 September
2023 were paid during the following year. It is expected that all sums accrued at 31 August
2024 will be paid during the year to 31 August 2025.
Creditors were made u
as follows:
2023-24
2022-23
General Fund:
other creditors
South ort Circuit
roved
rant awards
Advance
ment
oth8r creditors
77,100
9,500
509
98,109
66,052
Accruals and deferred income
Various accruals
Unrestricted Accruals..
22,656
20,689
Total General Fund
120 765
98,492
P8ge 30 of 37

North Liverpool and South Sefton Methodist CirGUit
Notes to the Accounts for the Year Ended 31 August 2024
Circuit Model Trust Fund:
Other Creditors
roved rant awards
Other creditors
55, 000
Total
120 765
153492
Maturi
anal
sis of financial liabilitles
Accrued at
01-Se
-23
Accrual
Made in
ear
Accrued at
31-Au
-24
Pald in
ear
Other creditors
South ort Circuit
roved
rant awards
Advan
ment
other creditors
66 052
9,500
T7,803
11,751
98,709
A¢cruals and deferred income
Various accruals
Unr8slrict8d AGcruals.'
Tolal
98,492
54,713
120765
24 U nrestricted Funds - balance £3,040,294 at 31 August 2024 (2023.. £3,351,945)
24.1 General Fund- balance £1,981,385 at 31 August 2024 (2023.. £2,339,664)
The purpose of the fund is for use at Ihe discretion of the trustees in the furtherance of the
general objectives of the Circuit and which have not been designated for other purposes.
During the year the Circuit completed disposal of the property at Longmoor Lane, Liverpool
with a small gain on disposal, payment of Connexional levy in accordance with Methodist
discipline and transfer of excess funds to the Circuit Model Trust Investment Fund.
Income and expenditure relating to properties at County Hub (principal base for the
Community Intergenerational Project) and al Blundellsands (base for the Ukraine Welcome
Centrel is managed through separate designated funds with deficit on the County Hub
account funded by transfer from the General Fund.
At the end of year 960/0 of this fund, by valuation, is held as freehold properties.
24.2 Circuit Model Trust Fund- balance £1,012.555 at 31 August 2024 (2023."
£947,920)
This unrestricted fund is for use at the discretion of trustees in the furtherance of the
general objectives of the Circuit.
Funds were received from investment by transfer from the General Fund. following sale of
the Longmoor Lane property.
A grant was awarded to St Marks church property project in the year.
Page 31 ol 37

North Liverpool and Soulh Sefton Methodist Circuit
Notes to the Accounts for the Year Ended 31 August 2024
In July 2023, the trustees committed funds to an amount of £120,000 to the work of the CIP
until August 2025. (See Note 29.1
In July 2023, the trustees approved a grant of £35,000 to the West Derby redevelopment
project subject to the project being fully funded. {See Note 29.)
24.3 UWC Designated Property Fund- balance £46,354 at 31 August 2024 (2023..
£44,361)
This fund is designated towards maintaining the Blundellsands property whilst in use by the
UWC project.
Income to this fund is the sale of the Church Organ during the year.
There has been no other transaction on this fund with all minor repair and maintenance
costs met through the UWC Restricted Fund account.
24.4 County Property Fund- balance £nil at 31 August 2024 (2023.. £20,000)
This fund includes income and expenditure relating to the use of the premises at Counly
Hub which serves as a primary base for the work of the Community Intergenerational
project.
Transfers are received from General Fund to cover the net costs of £5,931 in the year.
The brought foward balance of £20,000, being committed funds for a Kitchen
refurbishment, was fully utilised during the year.
25 Restricted Funds - balance £67,345 at 31 August 2024 (2023.. £58,563)
25. 1 Ukraine Welcome Centre- balance £6,288 at 31 August 2024 (2023.. £14,437)
This is the primary project fund for the work to support displaced Ukrainians in the Liverpool
area and based at Blundellsands church.
Income received includes £87,420 from Sefton MBC towards the cost of staff salaries.
Other income received is from individuals, corporates and charities and from the Sales
shop and café at Blundellsands church. Expenditure is the cost of staff salaries, shop, café
and building operating costs and ackn-vities.
25.2 UWC Moving On- balance £7.582 at 31 August 2024 (2023.. £1,869)
This the project fund to assist Ukrainians associated with the Ukraine Welcome Centre
moving to new homes or accommodation. Income is received as donations from
individuals, corporates and charities. This fund is managed by the Ukraine Welcome
Centre project and provides grants of typically £200 to £600 to approved individuals.
25.3 Community Intergenerational Fund- balance £1,283 at 31 August 2024 (2023."
£391)
The Community Intergenerational Fund is a project to support Community Intergenerational
work across the former Liverpool (North Central) Circuit, initially supported by Methodist
Church connexion and the District Advance Fund. This project commenced in August 2019
with Connexion funding ended in 2022 but matched by District Advance funding for 2023.
P8ge 32 of 37

North Liverpool and South Sefton Methodist Circuit
Notes to the Accounts for the Year Ended 31 August 2024
In July 2023, the trustees committed to use reserves to continue to fund this project until
August 2025.
25.4 CIP Projects Fund- balance £8, 709 at 31 August 2024 (2023.. £4, 714)
The CIP Projects funds various community and intergenerational activities of the
Community Intergenerational project. This fund is a catchall for various activities with
specific restrictions relating to some donations. Strict compliance is ensured by the
management of the children and family worker in association with the treasurer. Total
income in the year was £12,708 and expenditure was £3,113 with transfers out of £5,600.
25.5 Worship and Mission Income Fund, balance £907 at 31 August 2024 (2023
overdrawn at £801)
The Worship and Mission Income Fund is used principally to support worship 8nd mission
costs in the Circuit. Total expenditure in the year was £nil. A capital amount, £26,613 at 31
August 2024, is invested lo provide income to support the purposes of the fund.
25.6 Worship and Mission Capital Fund. balance £26,613 at 31 August 2024 (2023
£24,914)
The Worship and Mission Capital Fund is invested to provide income to support the
purposes of the fund.
25. 7 Oakfield Mission fund- balance £13,862 at 31 August 2024 (2023.. £12,938)
The Oakfield Mission fund is the administrative combination of a number of funds received
by transfer on the closure of Oakfield church with varied but similar terms. Total income in
the year was £630 being investment income and expenditure of £36. A transfer of £2 was
made to the Worship and Mission fund.
25.8 Other funds - balance £2, 101 at 31 August 2024 (2023.. £101)
A legacy of £2,000 was received in the year for mission work in the Walton area..
The market valuations for the various funds have been provided by TMCP. The funds of
the Intergenerational project are held on deposit at CAF and CFB.
Page 33 of 37

North Liverpool and South Sefton Methodist Circuit
Notes to the Accounts for the Year Ended 31 August 2024
26 Summary of movements on significant Individual funds
Balance at
Balan￿ al
Gainsl
Losses
Fund
01-Se
-23
Income
'diture
Transfers
31-Au
-24
General Fund
Circuit Model Trust
Fund
UWC Desi
nated
Count Pro
ert
Total unrestricted
Ukraine Welcome
Centre
UWC Movin
Intergenerational
ro
ect
CIP Pro
ecls
Worshi
and Mission
Mission Ca
Oakfield Mission
other
Total restrlcted
2,339,664
124,668
394,038
123.909
35,000
q,981,385
947,920
44,361
20 000
3,351945
48,657
1,993
8734
184 052
67.457
82,978
457
1,012,555
36 265
497, 760
3 040 294
14,437
129,810
19,400
137,959
13,687
7,582
391
4.714
801
24,914
38,108
1,283
8,709
907
26,613
13,862
12.708
1,708
753
824
630
71
36
1,699
332
101
58,563
165 372
192 974
34,353
2,031
Circuit Account
Trust 822
Hugh Rowlands
Trust 280
J Edmondson
uest
Trust 867
H J Stones Bequest
Trust 3840
May Crane Bequest
Trust
8240
Total endowment
196
10
10
196
378
42
40
378
2,086
249
13
235
45
2,132
5,053
154
13
140
390
5,444
&83
84
953
1,927
28,924
Total Funds
3,437 504
350,462
690 818
39,415
3 136 563
27 Connected organisations and related parties
Ministers of the Methodist Church have membership held connexionally. All of the other
Circuit trustees are members of one or another Church within the Circuit and may be
trustees in their Churches.
Connected organisations include the Methodist Connexion, Liverpool Methodist District,
Churches within the Circuit, other Methodist Circuits in Great Britain, CFB and TMCP. All of
these entities have their own trustees or directors and autonomous administration such that
the Circuit has no significant Influen￿ over any of them, nor they over the Circuit. They
are, therefore, not considered related parties.
P48 34 of 37

North Liverpool and South Sefton Methodist Circuit
Notes to the Accounts for the Year Ended 31 August 2024
Names of Connected Organisations
Receipts
Payments
Donee.. Liver
ool Methodist District- District assessment
Donee.. Liver
ool Methodist District- District Advance Fund lev
Donee.. The Methodist Church Fund - Connexional assessment
Donee.. The Methodist Church Fund- Connexional
riorit lev
Donee.. St Marks Methodist Church CMTF Grants
Donor.. Churches wilhin North Liverpool and South Sefton Circuit
assessments on Churches
Donee.. Methodisl Women in Britain
11,280
58,365
110,834
6,235
105,239
236
There were no related party transactions.
28 Volunteer contributions
Every entity (Connexion, District, Circuit, and Church) within the Methodist Church in GB is
heavily reliant on volunteers who contribute their skills, time and money in the furtherance
of the work of the Church. We are grateful to all of them for their help and commitment.
29 Capital commitrnents and contingent liabilities
In July 2023, the Circuit trustees committed an amount of £120,OOQ from the Circuit Model
trust fund to extend the work of the Community Intergenerational project until at least
August 2025. As at August 2024, an amount of £40,931 was transferred to support project
costs and the costs of the County Hub building.
In July 2023, the Circuit trustees approved a grant of £35,000 to West Derby Melhodist
Church towards the costs of redevelopment to the main church building. The grant to be
paid only on the project being fully funded through other grants and donations.
There are no other capital commitments or contingent liabilities.
30 Lease commitments
The Circuit has no lease commitments
31 Independent examiner
No accrual has been made for the fee of the auditor or independent examiner who has
historically provided his services free of charge (2022-23.. Nil). The auditor or independent
examiner provided no additional services during the year.
Page 35 of 37

North Liverpool and South Sefton Methodist Circuit (Number 1813
Declarations and Scrutiny
Statement of Trustee's Responsibilities
The Trustees are responsible for keeping accounting records which disclose with reasonable
accuracy the financial position of the charity and whiGh enable them to ascertain the financial
position of the charily and which enable them to ensure Ihat Ihe financial statements comply with
the Charities Act 2011, the Charity (Accounts and Reports) Regulalions, Accounting and
Reporting by Charities,. Statement of Recommended Practice {SORP 2015) applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland {FRS1021 (effective 1st January 2015) and the provisions of the trust
deed.
The Trustees are responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities. In fulfilling
these responsibilities, the Trustees must:
select suitable accounting policies and then apply them consistently.,
observe the methods and principle in the Charities SORP-,
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards and statements of recommended practice have
been followed, subject to any departures disclosed and explained in the financial statements,.
and.,
prepare the financial statements on a going concern basis unless it is inappropriate to assume
that the charity will continue in operation.
The law applicable to charities in England and Wales requires the Trustees to prepare financial
statements for each financial year which give a true and fair view of the charity's financial activities
during the year and of its financial position at the end of the year. In preparing financial
statements giving a true and fair view, the Trustees should follow best practice.
The Trustees are also responsible for the contents of the trustees, report, and the responsibility of
the examiner in relation to the trustees, report is limited lo examining the report and ensuring that,
on the face of the report, there are no inconsistencies with the figures disclosed in the financial
statements.
I confimi that these accruals-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
Name oftreasurer,,,,,DAVID K SMITH,,,,,, , ,,,,.
Address
.16 DALEGARTH AVENUE, LIVERPOOL L12 OAJ..................
Presentation to the Circuit Meeting
I confi'rm that the annual report and accounts for the year ended 31 August 2024 were
presented lo the Circuit Meeting at its meeting on 5 August 2025.
Signalure of the Chair of the meeting
Name of the Chair of the meetin
.REVD IAN HU.. Date 5 Au
ust2025.......................
P8ge 36 of 37

North Liverpool and South Sefton Methodist Circuit (Number 1813)
Independent examiners report
Report to the trustees
For the year ended 31st August 2024
Registered charity no. 1163418
I report to the Irustees on my examination of the accounts of the above charily for the year ended
31st Augusl 2024 which are set out on pages 12 10 36.
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance
with the requirements of the Charities Act 2011 ( the Act").
I report in respect of my examination of the Charity's accounts carried out under section 145 of the
2011 Act and in carrying out my examination, I have followed all applicable Directions given by the
Charity Commission under section 145(5)(b) of the Act.
The charity's gross income exceeded £250,000 and l am qualified to undertake the examination
by being a qualifi'ed member of the Institute of Chartered Accountants in England and Wales.
Independent examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in
conneclion with the examination other than that disclosed below which give me cause to believe
that in, any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act. or
the accounts did not comply with the accounting records., or
the accounts did not comply with the applicable requirements concerning the form and
content of the accounts setout in the Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent examination.
The matters that have come to my attention are..
The financial statements for the year ended 31st August 2023 were not examined.
Consequently, the comparative figures shown in the financial statements for the year ended
31 st Augusl 2024 are not covered by this examination report.
I have not obtained independent verification of investments, bank balances and funds at the
Central Finance Board of the Methodist Church
Other than the points noted above I have no concerns and have come across no other matters in
connection with the examination to which altention should be drawn in this report in order to
enable a proper understanding of the accounts to be reached.
Signed:
Name.'John Keith Taylor,
om FCA
Date..
Relevant professional qualification..
Fellow of the Institute of Chartered Accountants in England and Wales
Address..
12 Newholme Close. Liverpool L12 OJG
Page 37 of 37