**Circuit Accruals Accounts 2021/22** ## **THE METHODIST CHURCH** ## **REPORT and ACCOUNTS ACCRUALS BASIS for the year ended 31 August 2022** ## **SETTLE Circuit** ## **Registered Charity - Registration number** ## **1189053** ## **Yorkshire West District Circuit No 27/21** ## **Ministers** **Ministers** Rev Stephen Caddy Rev Tim Broughton **Circuit Stewards** Jeff Perris Joyce Park Marjery Dowling **Circuit Treasurer** Liz Whitfield Name of Circuit Circuit No 27/21 ## **SETTLE** ## **Statement of Financial Activities (SOFA) for the year ended 31 August 2022** ||**Notes to**||**Circuit Model**|**Designated**|||| |---|---|---|---|---|---|---|---| ||**the**|**General Fund**|**Trust**|**Funds**|**Restricted**|**Endowment**|**Total**| ||**accounts**|
**(Unrestricted)**|**(Unrestricted)**|**(unrestricted)**|**Funds**|**Funds**|**2021-22**| |||£|£|£|£|£|£| |**Income**|||||||| |1 Donations and legacies|||||||0| |2 Income from monetary investments|1|65|556||4|1|**626**| |3 Income from investment properties|||||||**0**| |4 Assessments on Churches|2|104,258|||||**104,258**| |5 Capital Receipts|3||||||**0**| |6 Grants received|4|3,000|||||**3,000**| |7 Other charitable income|5|1,750|||||**1,750**| |8**Total income**||**109,073**|**556**|**-**|**4**|**1**|**109,634**| |**Expenditure**|||||||| |9 Grants and donations|6|3,000|||||**3,000**| |10 Salaries and associated costs|7|78,057|||||**78,057**| |11 Property maintenance|8|11,965|||||**11,965**| |12 Connexional assessment & model trust levy|||3,572||||**3,572**| |13 District Assessment & Levy||22,640|||||**22,640**| |14 Depreciation|||||||**0**| |15 Office expenses|9|664|||||**664**| |16 Other outgoings|10|5,037|347||2||**5,386**| |17**Total charitable expenditure**||**121,363**|**3,919**|**0**|**2**|**0**|**125,284**| |18 Gains/(losses) on monetary investments|||||||0| |19 Gains/(losses) on investment properties|||||||| |20**Net income/(expenditure)**||**-12,290**|**-3,363**|**0**|**2**|**1**|**-15,650**| |21 Transfers between funds|||||||0| |22 Other gains/(losses)|||||||| |23**Net movement in funds**||**-12,290**|**-3,363**|**0**|**2**|**1**|**-15,650**| |24 Total funds brought forward||39,423|121,430||867|209|161,929| |**25 Total funds carried forward**||**27,133**|**118,067**|**-**|**869**|**210**|**146,279**| Name of Circuit **SETTLE** Circuit No 27/21 ## **Statement of Financial Activities (SOFA) for the year ended 31 August 2021** |**Notes to**||**Circuit Model**|**Designated**|||| |---|---|---|---|---|---|---| |**the**|**General Fund**|**Trust**|**Funds**|**Restricted**|**Endowment**|**Total**| |**accounts**|
**(Unrestricted)**|**(Unrestricted)**|**(unrestricted)**|**Funds**|**Funds**|**2020-21**| ||£|£|£|£|£|£| |**Income**||||||| |1 Donations and legacies|540|||||540| |2 Income from monetary investments|54|85||3|1|**143**| |3 Income from investment properties||||||**0**| |4 Assessments on Churches|106,361|||||**106,361**| |5 Capital Receipts||130,310||||**130,310**| |6 Grants received||||||**0**| |7 Other charitable income|6,750|||||| |8**Total income**|**113,705**|**130,395**|**-**|**3**|**1**|**244,104**| |**Expenditure**||||||| |9 Grants and donations||||100||**100**| |10 Salaries and associated costs|75,457|||||**75,457**| |11 Property maintenance|16,958|||||**16,958**| |12 Connexional assessment & model trust levy||595||||**595**| |13 District Assessment & Levy|23,104|32,124||||**55,228**| |14 Depreciation||||||**0**| |15 Office expenses|1,659|||||**1,659**| |16 Other outgoings|7,323|48||2||**7,373**| |17**Total charitable expenditure**|**124,501**|**32,767**|**0**|**102**|**0**|**157,370**| |18 Gains/(losses) on monetary investments||||||0| |19 Gains/(losses) on investment properties||||||| |20**Net income/(expenditure)**|**-10,796**|**97,628**|**0**|**-99**|**1**|**86,734**| |21 Transfers between funds||||||0| |22 Other gains/(losses)||||||| |23**Net movement in funds**|**-10,796**|**97,628**|**0**|**-99**|**1**|**86,734**| |24 Total funds brought forward|50,219|23,802||966|208|75,195| |**25 Total funds carried forward**|**39,423**|**121,430**|**-**|**867**|**209**|**161,929**| Name of Circuit **SETTLE** **Circuit No 27/21** ## **Balance Sheet as at 31 August 2022** |**Fixed Assets**|**Notes to the**
**Accounts**||||||||GN
**Totals**
**2020/21**
£
570,000
R
150,000
R
**720,000**
7,307
S
2,750
122,804
38,650
T
25,230
**196,741**
34,513
U
0
V
**34,513**
**162,228**
**882,228**
V
**882,228**
W
759,424
121,729
W
0
**881,153**
**867**
**208**
**882,228**| |---|---|---|---|---|---|---|---|---|---| |||**General Fund**
**(Unrestricted)**
£|**Circuit Model**
**Trusts**
**(Unrestricted)**
£|**Designated**
**Funds**
**(Unrestricted)**
£|**Restricted**
**Funds**
£|**Endowment**
**Funds**
£|**Totals**
**2021/22**
£||| ||||||||||| |Circuit Manses & Equipment|11|570,000|||||570,000||| |Investmentproperties|12|175,000|||||175,000||| |Investments|||||||0||| |**_Total fixed assets_**||**745,000**|**0**|**0**|**0**|**0**|**745,000**||| |**Current Assets**|||||||||| |Debtors|13|7,439|||||7,439||| |Loans bythe Circuit||2,750|||||2,750||| |Investments with TMCP|||118,281||869|209|119,359||| |Central Finance Board Deposits||20,124|||||20,124||| |Cash at Bank and in hand|14|23,134|||||23,134||| |**_Total current assets_**||**53,447**|**118,281**|**0**|**869**|**209**|**172,806**||| |**Current liabilities**|||||||||| |Creditors (due in under 1 year)|15|26,314|||||26,314||34,513| |Grantspayable within 2021-22|||||||0||0| |**_Total current liabilities_**||**26,314**|**0**|**0**|**0**|**0**|**26,314**||**34,513**| |**_Net current assets/liabilities_**||**27,133**|**118,281**|**0**|**869**|**209**|**146,492**||**162,228**| ||||||||||| |**_Total assets less current liabilities_**||**772,133**|**118,281**|**0**|**869**|**209**|**891,492**||**882,228**| ||||||||||| |**Long term liabilities**
**(due after more than one year)**|||||||||| |Grantspayable after 2021-22|||||||**0**||| |Loans to the Circuit|||||||**0**||| ||||||||**0**||| |**_Net assets_**||**772,133**|**118,281**|**0**|**869**|**209**|**891,492**||| |**Funds of the Circuit**|||||||||| |General Fund(Unrestricted)||772,133|||**869**||772,133||759,424| |Circuit Model Trust Fund (Unrestricted)|||118,281||||118,281||121,729| |Designated Funds(Unrestricted)||||0|||0||0| |**_Total Unrestricted Funds_**|||||||**890,414**||**881,153**| |Restricted Funds|||||**869**||869||**867**| |Endowment Funds||||||**209**|209||**208**| |**_Total Funds_**||**772,133**|**118,281**|**0**|**869**|**0**|891,492||**882,228**| Signed Circuit Treasurer ## Settle Methodist Circuit was entered on the Register of Charities on 14th April 2020 Charity Number: 1189053 ## Note 1 Income from monetary investments This income is derived from deposits with the Central Finance Board of the Methodist Church and Trustees for Methodist Church Purposes. ## Note 2 Assessments The treasurers of the six churches in the Circuit usually meet each February to agree the share for the coming year. These are then confirmed by the March Circuit Meeting but this year due to Covid19 restrictions this meeting did not take place and the Circuit Meeting discussed and agreed the figures. Cash received in August for the September quarter is shown as a liability in the accounts ## Note 3 Capital receipts none ## Note 4 Grants received Yorkshire West District made a grant to circuit to be spent on the Queens Jubilee celebrations. ## Note 5 Other charitable income The redundant Methodist Church was hired out to the District Council for a polling station. The remaining furniture and equipment from the same church was sold. ## Note 6 Grants and donations |Note|6|Grants and donations|Grants and donations|Grants and donations| |---|---|---|---|---| |||churches held their own events to mark the Queens Jubilee, funds were shared between||| |||the churches.||3000.00| |Note|7|Salaries and associated costs||| |||Stipends|54230.40|| |||Pension contributions|13893.36|| |||Employers NI|5217.03|| |||Apprenticeship levy|492.47|| |||Travel costs|2877.09|| |||telephone & broadband costs|1005.30|| |||computer allowances|342.00|78057.65| |Note|8|Property Maintenance||| |||Repairs and renewals|4324.12|| |||Council Tax and water|5939.43|| |||Insurance|1701.56|11965.11| |Note|9|Office Expenses||| |||postage|16.30|| |||office supplies|354.37|| |||pastoral cards and books|120.36|| |||live streaming.zoom||172.68|663.71|| |---|---|---|---|---|---|---| |Note|10|Other outgoings||||| |||visiting preachers||308.50||| |||Westhouse & Rathmell expenses||4392.00||| |||Quinquennial inspections||0.00||| |||Mission & Outreach||336.76|5037.26|| |Note|11|Circuit Manses||||| |||This is the assessed market value|of the two|manses.||| |||An independent professional valuation has not been obtained.||||| |Note|12|Investment properties||||| |||This is the market value of the two closed chapels, buildings and land,||||| |||given by the professional agent.||||| |Note|13|Debtors||||| |||Stipends, NI & Pensions paid in advance||6400.73||| |||Insurance paid in advance||1038.00|7438.73|| |Note|14|Cash at Bank and in hand||||| |||A current account is maintained with CAF Bank Ltd.||||| |||There is no cash in hand.||||| |Note|15|Creditors||||| |||Sept. quarter 2022 assessments received in advance|||25889.25|| |||other costs
travel exps|75.60||425.00|26314.25| |||Telephone|103.15|||| |||zoom|14.39|||| |||visiting preac|105.75|||| |||Rathmell|38.39|||| ## **Annual report** ## **2021-2022** ## **Introduction** Welcome to the report for the Settle Circuit, part of the Methodist Church. We are six Churches and two ministers in rural north Yorkshire. The challenge this year has seen a review of staffing in anticipation of the end of the current ministers’ five-year appointments. One of the current ministers has been re-invited for a further two years from 1.9.2023 when the other will retire. The Circuit is exploring to the use of Lay Workers in support of the Circuit’s work and responsibilities. The Circuit will also explore the relocation of the minister – in part this is so that a new manse can comply with increased environmental standards. The churches have expanded their engagement with local communities e.g., the provision of Warm Spaces, the return of programmes halted by the pandemic lockdown and the hosting of new community groups. Some of this work is done in conjunction with ecumenical partners. Following the roll out of training in Unconscious Bias, the Circuit has appointed a Equality, Diversity and Inclusion officer and begun offering the Connexional Training package. ## **Aims and organisation** The Circuit Mission statement: - To bring people into a relationship with God through faith in Jesus Christ - To nurture them in that faith and encourage discipleship - To seek to deepen our faith through worship, fellowship and service - To celebrate the gifts and ministry of the whole people of God and to nurture the fruit of the life - of the Spirit in our everyday lives. Each church offers a weekly Sunday service except Newby where services are fortnightly. The Circuit provides a weekly online service which is also open to others to access. Burton Church has voted to sell its remaining premises and continues to meet in the Parish Church with its own weekly services and monthly united services. An exploration of closer co-operation as one village church awaits the appointment of staff and in particular a lead Vicar to the Ingleborough Team Ministry. ## **Brief financial review of the year** ## _Income trends_ Circuit income is primarily drawn from the contributions paid by the six circuit churches. Currently there are three church properties coming to the market of which two are in Circuit hands and one remains with the Burton Society. As indicated above it is expected that the Circuit will be selling two manses and purchasing a new one over the next two years. ## _Expenditure trends_ Stipend expenditure has increased each financial year in line with conference approved increases. 18.65% , of expenditure is the Circuit contribution to the Yorkshire West District and Connexion of which a significant part is used to fund the work of the wider Methodist Church. ## **Fund balances** As at 31 August 2022, the net current assets of the Circuit were £27133, giving approximately two and half months cover for expenditure. ## **Plans for 2022/3** Circuit financial plans for the coming year have been prepared on the basis that there remain two full time ordained staff with anticipated cost of living stipend increases. The Yorkshire West District agreed for this year the Circuit will pay a reduced assessment of 1.75%, two of the six churches requested a 25% decrease in their assessment, the other four churches staying the same, with the shortfall coming from reserves. ## **Basis of preparation and legal framework** The Charity’s annual report and accounts for the year ended 31 August 2022 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the Financial Reporting Standard (FRS) 102 Full Name of Charity: Settle Methodist Circuit Registration Charity Number: 1189053 Date of registration: 14[th] April 2020 Main communication address: 5 Moons Acre, Bentham LA2 7BL The members of the Settle 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 as _**Appendix A**_ to this report. Circuit Ministers and officers Active Circuit Ministers Rev. Stephen Caddy Rev Tim Broughton Circuit Stewards Mr Jeff Perris Mrs Joyce Park Mrs Margery Dowling Circuit Meeting Secretary the post is shared by Mrs Judith Marshall and Miss Debbie Meikle Liz Whitfield acted as the principal officer overseeing the day-to-day financial management and accounting for the circuit during the year. Independent examiner: Carolyn Stephenson 5 Manor Close, Burton-in-Lonsdale, LA6 3NE Investment Bankers: Central Finance Board of the Methodist Church Trustees for Methodist Church Purposes (TMCP) Bankers: CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ ## **Aims and organisation** Charity objective is to act as a Resource provider within the area around Settle and Bentham for the Methodist Church: The purposes of the Methodist Church are and shall be deemed to have been since the Date of Union 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; - d) Any purpose for the time being of any charity 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. Taking religious assemblies in local schools. Promotion of Christianity through the staging of events and services. Provision of chaplaincy services to the local university and other institutions. ## **Public Benefit** We confirm the trustees have had regard to the Charity Commission’s guidance on public benefit. ## **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). Day to day management of the circuit is undertaken by the Circuit Leadership team along with the Local Preachers meeting, the Circuit Finance and Property Committee and the Circuit Policy Committee. ## **Trustee Training** A range of guidance produced by Methodist Connexion to support the effective running of the circuit specifically the leaflet ‘The Role of a Trustee in The Methodist Church’ is given to all new Circuit meeting members as induction to their role as trustees. ## **Related Parties** The Circuit is part of the Yorkshire West District and is also accountable to the Methodist Conference. The following Churches are linked to the circuit: Bentham Methodist Church Burton-in-Lonsdale Methodist Church Hellifield Methodist Church Ingleton Methodist Church Newby Methodist Church St. John's Methodist Church, Settle ## **Risk Management** The major risks have been identified and recorded by the Circuit Finance and Property Committee with professional advice taken as required. There is a regular annual review process undertaken and recorded. Income and Expenditure 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 value 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: - 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 establishing of safe, caring communities which provide a loving environment where there is informed vigilance as to the dangers of abuse. • We will carefully select and train all those with any responsibility within the Church, in line with Safer Recruitment principles, 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 pastoral 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 Settle Circuit commits itself to ensuring the implementation of Connexional Safeguarding Policy; government legislation, guidance and safe practice in the circuit and in the churches. The Settle 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. ## **Reserves Policy** The Reserves Policy for the Circuit is to hold a minimum sum equivalent to four months’ average expenditure. This should be sufficient to meet any unforeseen item of major expenditure on manses and/or to be able to continue, in the short term, funding planned activities in the event of any inability to raise the full Circuit Assessment from churches. Also includes a commitment to donate £12000 to Ingleton Methodist Church towards new roof costs. ## **MEMBERSHIP OF CIRCUIT MEETING** ## **Circuit Ministers** Stephen Caddy Tim Broughton ## **AUGUST 2022** From LOCAL CHURCHES ## **Burton-in-Lonsdale** S: Tony Blacow T: Jean Brown ## **Circuit Stewards** Jeff Perris Joyce Park Marjery Dowling - R: David Brown R: Carol Blacow ## **Hellifield** S: Jeff Perris ## **Circuit Finance Officer** Liz Whitfield T: Jean Lister R: Pauline Wright ## **Circuit Meeting Secretaries** ## **High Bentham** S: Averil Bayes Debbie Meikle S: Averil Bayes Judith Marshall T: Jane Proctor R. Anne Duncan **Local Preachers' Secretary** Jane Mansergh R: Keith Hartley R: Mavis Speight ## **Circuit Manses Steward** ## **Ingleton** Jonny Lawson S: Andy Mottram T: Christine Lawson ## **Circuit Property Secretary** **Circuit Property Secretary** R: Martyn Park Vacancy R: Brian Lawson R. ## **World Church Secretary** Vacancy **Newby Representatives from LP meeting** Wendy Holt S: Clifford Park T: Judith Dawson R: Sue Park ## **Settle** ## **District ecumenical group representative** S: Philip Taylor T: Robin Corbett R: Judith Allinson R: Richard Pike R: Wendy Holt R: Janet Wigfield Richard Pike ## **Circuit Safeguarding Coordinator** Rhys Evans Appointments from Circuit Meeting R: Janet Wigfield **Representatives to Synod** Joyce Park Wendy Holt Richard Pike _S = Senior Steward T = Treasurer_ **District Policy Committee member** _R = Representative appointed by Church Council_ Rev Tim Broughton Church Representatives: 1 per 15 members or part thereof for first 15 **District Policy Committee member** Rev Tim Broughton Name of Circuit: SETTLE No: 27r21 Independ•nt Examinerfs Statsment rThe Circuifs gross income exceeded £250,000 and l am qualified to urKlertake the examination by being a qualffied member of {insert nam8 of applrAble listed boty)]. Delete [ ] if not applicable. I have completed my examination. I confim that no material matt8rs have a)me to my attentlon in connection with the examination (0th8r than that disclosed below") which give me cause to believe that in. any material respect: the accounting records were not kept in accoldan￿ with seclion 130 of the Act. or the accounts do not accord with the accounting records; or the accounts do not compty with the applicable requirements Con￿MI￿j the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the ac(x)unts gNe a Irue arKI fairf vwl. which is not a matter considered as part of an irKlependent examination Delete rf not applicable i.e. all R&P accounts the trustees, annual report is not consistent with the accounts Delete rfnot applicab18 i.e. all R&P accounts. I have no cOn￿mS and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. I havelhave nor obtsined independenl verification of all investments vAth the Trustees for Methodist Church Purposes or held in othei trusts, bank balances and funds at the Central Finan￿ Board of the Methodist Church which are individually in ex(w of £10.000 (ten thousand pounds) at the balance sheet date. Signature of independent examiner Name of independent examiner. ... li A6e• Relevant professional qualification of independent examiner. ........... f4Af . Narne of fimi {where appropriate): . Address: .. ￿4￿DI¥L Date:...... i¢ SaA ￿￿3 . delete or circle as appropriate September 2022