THE METHODIST CHURCH REPORT and ACCOUNTS ACCRUALS BASIS for the year ended 31 August 2025 SErrLE CIRCUIT Yorkshire West Distrlct Circuit no. 27121 Registered Charity - Registratlon number 1189053 Ministern Revd Tim Broughton Clrcuit Steward$ Mr Jeff Perris Mrs Joyce Park Mrs Margery Dowling c1￿￿1t Trnasurer Miss Lucy Atkinson Name of Circuit Circuit No 27121 Statement of Flnanclal Activities (SOFA) for the year endod 31 August 2025 Notysto ¢I￿u￿ IAodg1 D￿l￿n••d 0oner41 Fund T￿￿t Fund$ R••trktsd Efith)wffl0￿ fot•i accothitt IUnrn¥irfc•711) {UnY•sirt¢tsdl I￿￿t￿¢t•d) Fvrtds 2024-25 Incom• 1 Donal￿$ aThl legacte& 2 In¢xJme from mretary in*str)wts 3 IKotr* fT(Kn inwtmenl PToperf•s 4 AS88sSm￿ on Churd)Ès 5 Cwital Re(*ipts 6 Grants [￿yea 7 Other charllable 8Total Incom• Expenditure 2.1C6 14,183 16.321 101.560 q01,560 12,(KlO 110 11 1418Y 129,911 Grants and d￿alOn$ 10 Sa￿￿e¥ and assotyaied costs 11 Property maSnlenance 12 ConnexLongl assesBmert& mc*Jel tWSt 13 D￿l￿dASSeSS￿￿nt & Le¥y 14 DepwiaiK*n 856 94.784 6.787 6,787 16.864 16,e64 2.166 9.437 1,101 3,289 16 Other aulgoin9S 17 Total ¢harfiablo oxpondlbJ 18 Ganislllossesl on rnor%thFyinvesfvrts 19 Ga￿￿O055eSI on inveslmenl [¥￿I￿e$ 20 in¢omel(•xp8ndMuro1 21 Trwsfers be￿￿en luTrJs 22 Cthergain￿lkjSseS> 23 Plet rnovwiwtln lund8 24 Tolal funds brought f0Th￿rd 26 Totsl fvndi car￿￿ forward 15 4583 31.0Tr) -26,287 31.(KKI - 848.351 857.618 676 708 1.187,887 1,162,601 Name of Circuit SErrLE CIreJj￿ No 27r21 statoment of Financial Activitiès ISOFA) for the y8ar endéd 31 August 2024 ClreultMDd•l D8tlgnat4d tho O•n8rn1 Fund Tn*t aEMunl• WDrw¢wkt•dl IUnrw¢rlrt•dl lunrn¥trict¢dl Fund> Funds In¢om• 1 Donati￿5 and tega 11.513 12.S32 4 AB&essmerts Churches 5 Capital Rètèipits ,174 27.114 89,174 393,394 3e6.280 7 Otr*r thar*able irLCX)m 8Totsl Imcom Expendlturo g GTrnts donati 10 SaLgrTes and 9$?￿￿ted ccéts 11 Prawrty m•inlon 12 Connexion￿ ayseg8Trwnt& rTr>j•Itr￿t 13 OBtrittA8seesment& L 14 D8pwiatkin 15 OffKe expenses 16 (Jlwout9￿rVJ6 17 Ttstsi ¢h•ritybl¥expmdi￿r• 18 GaiTr8100$8881 on M￿etary inv8sth*MS 19 Gain8llh)swl on nwe6trnEnt PryBrliES 20 Ngt InWn￿¢X￿n￿l1Urn1 21 Tran8f*8 fvnds 22 ga1nsllh￿8ts1 23 N•1 mov•vw¢ In furKI• 24 Total lunds broughtforward 2S Tol•l lund• rAnl•d fon¥ard 65.214 30.819 85,214 3OA19 .652 4,194 16.852 245 4841 16M52 47.6n 26&252 341.5 -341.5LX) 1.177.528 148,361 1.284.134 I187￿7 33BO60 878 NwnÈ ofcitujit ¢I￿￿￿N0 27121 Balance Shèat as at 31 August 2025 T4*1• Fw ILlnrw Fmd FlxÈd Aamt C*cuMMan5qs& io 150,OW 19),(KK) U1 SKO1 S.091 Lfa8nJb thB CA￿ In¥•thenty*fihTIACP .276 339.535 29,799 47.314 13. cathat8anka￿￿I￿ 13 JK27• undw I 14 27. 27. 35.JOS 27,063 $1B 105 $7A18 1.161VJJ Long term lia￿1￿0& Idve aftor mor• I￿￿On• I67￿18 7Q6 t.1O2ATrJ 1.117J87 &51.018 816,351 tML¥jdTn*tF￿d (unle￿￿¥11 304.278 •67M11 ?.162.W) 1,187887 Si9nod ocn Circuit Treasurer Settle Methodist Circuit Notss to the accounts for year ending 31 August 2025 Basis of accounting and accounting policies Accounting standard The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice {SORP) applicable to Charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective from October 2019}- (Charities SORP {FRS 102)). Public b8n8fit 8ntty The Circuit is a public benefit entity und8r the definition in FRS 102. Assets arKI liabilities are initially recognised at historical cost or transaction value unless othe￿iSe stated in the relevanl accounting policy note(s) below. Ba These accounts have been prepared on the basis of historical cost except that investments are shown at their market value at the end of the year. The accruals basis has been used to show a true and fair view of the Circuivs financial position and activities. Content The financial infonnation 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 conGem Based on the monetary assets and human resources availablè at 31 Augusl 2025, the trust￿S believe that the Circuit is a going concern. Income from monetary investments This income is derived from depostts with the Central Finan￿ Board of the Methodist Church and Trustees for Methodist Church Purposes. Assessments Cash retsived in August for the September quarter 18 shown as 8 libilty in the a¢￿Unt3. Grants re￿iVed The circuit secured a grant of £12,000 from our District Advance FuThJ to assist with saiary costs for our circuit mission enablers. Grants and donations Grant to Bentham Chapel for 113 of replacement door costs £ Donation to Revd Goodall leaving gift 556 100 Salaries and associated costs stipends Pension contributions Employers Nl Apprenticeship levy Travel costs Telephone & broadband costs Computer allowances £ 74,202 8,017 6,018 365 4,766 1,209 207 £ 94.784 Settle Methodist Circuit Notes to the accounts for year ending 31 August 2025 Property maintenan Repairs & renewals Counril tax & water Insurance 1,022 4,282 6,787 Office exp8nses General Fund.. Postage Office supplies Pastoral cards & worship resources Zoom Employee equipment Independent Examiners fee 77 773 91 175 30 1,020 2.166 Other outgoings Visiting preachers Westhouse costs Mission work Quinquennials Burton costs IMC Car Park costs 1,534 71 4,790 2,400 10 631 9,437 10 Circuit manses & equipment This is the purchase price of the new manse. purchased February 2024. Investmerrt properties This is the assessed market value of the empty schoolroom propety. A Qualified Surveyots Report has been obtained. 12 Debtors HMRC PAYE refund due to SMP recovery Insuran￿ paid in advance Stipends, Nl & Pensions paid in advance 420 815 3,856 5,091 13 Cash at bank and in hand A current accourrt is maintained with CAF Bank Ltd. There is no cash in hand. 14 Creditors Church assessments received in advance Travel expenses Telephone Property maintenance Office expenses Independent Examiners fee £ 25,390 468 256 124 95 1.320 £ 27,653 Name ofCircuit..*TT.L£.......... ............................. ........... Declarations and Scrutiny I confirm that these accruals-based accounts for the year to 31 August 2025 have been prepared from the records of the Circuit and that they include all funds under the control of the Circuit meeting. Signature of treasurer ..... Date..f.l.1019Q.g9...... Name and address of treasurer . . Post Code.L2a..i&... Presentation to the Circuit meeting I confimi that the annual report and accounts for the year ended 31 August 2025 w•thill . be presented to the Circuit meeting held on: Q>9.Li •fcl FEBooi4oH Signature of the Chairof the meeting: ..................... Name of the Chair of the meeting: Independent Examiner's Report to the Trustses of the CTtLF............. ..... Circuit Charity Number Responsibilities and basis of report I report to the trustees on my examination of the accounts of the ...S.£.kkL......144.Iha: Circuit for the year ended 31 August 2025 set out on pages A. to S As the Circurt's trustees, you are responsible for the preparation of the accounts in acGordance with the requirements of the Charities Act 2011 {'the Act,). I report in respect of my examination of the Circuit's accounts carried out under section 145 of the Act and. in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5}(b) of the Act. delete or circle as appropriate Name of Circuit . No .81.lai.. Independent Examinerfs Statement I have completed my examination. I confimi that no material matters have come to my attention in connection with the examination { which give me cause to believe Ihat in. any material respect: the accounting records were not kept in accordan￿ with sertion 130 of the Act,. or the accounts do not accord with the accounting records; or the accounts do not comply with the applicable ￿qUIrements conceming the fO￿n and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view, which is not a matter considered as part of an independenl examination Delete rfnot applicable i.e. all R&P accounts the trustees, annual report is not consistent with the accounts Delete rfnot applioable 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 shoukj be drawn in this report in order to enable a proper understandlng of the accounts to be reached. I havelhave nor oblained independent verification of all investments wilh the Trustees for Methodist Church Putposes or held in other trusts. bank balances and funds at the Central Finance Board of the Meth(xJist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date. Signalure of independent examiner Narne of independent examiner. ............ Relevant professional qualffication of independent examiner: ..............Ff(4...................... Name of fimi (where appropriate): ........... .XE-INADkN.................... DALTON HOUSE ..9.DALTONSQUARE................... LANCASTER LA1 1WD Address: ...................... Post Code:.................. Date: .......... . delete or circle as appropriate ## **Introduction** Welcome to the annual report for the Settle Methodist Circuit, part of the Methodist Church. We are a small circuit of six churches on the Western edge of the Yorkshire Dales. This year has seen our Circuit Mission Enablers really settle into their roles. Along with members from all our churches they have supported our communities and built relationships across the circuit. Our Mission Enablers have made, and continue to grow, connections with our local schools allowing us to provide RE:wind to Easter events to several primary schools and a weekly lunch club in our local high school. Each week, our churches offer places where people can meet, belong and be encouraged, whether at coffee mornings, the Pantry Club or at Sunday services. Our warm spaces events have been a particular blessing, offering heat, hospitality and companionship to those who may be facing financial pressure, loneliness or uncertainty. Our toddler groups continue to provide safe and friendly settings for young children and their parents or carers, helping families to build relationships and find support during an important stage of life. The circuit’s ecumenical work with our local Churches Together groups and a quarterly Church in the Pub reflect a desire to witness together for the good of the wider community. Churches continued their patterns of regular services and house groups with frequent outreach activities supported by the Circuit Mission Enablers. ## **Aims and Organisation** The Circuit Mission statement is: - 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. ## **Plans for 2025/26** To our delight at the start of this year our Superintendent Minister was appointed to our circuit for a further 3 years starting September 2025. We remain focused on encouraging all our churches to become Eco Churches. ## **Brief financial review of the year** ## _Income trends_ With no property sales this year the Circuit income has been primarily drawn from the assessment paid by the six circuit churches. We were successful in our application for a grant from the District Advance Fund towards the salaries of our Circuit Mission Enablers. This will provide £12,000 per year for three years. ## _Expenditure trends_ Stipend expenditure has risen as expected to be approximate to the level of two ministers now that our lay team is in place. Property expenditure has fallen now that we have only one, much newer, manse to maintain. The Circuit contribution to our District was 17.17% of expenditure, this is used to fund the District and the work of the wider Methodist Church. ## _Fund balances_ As at 31 August 2025 the net current assets (excluding property) of the Circuit were £342,894, giving approximately 30 months cover for expenditure. ## **Basis of preparation and legal framework** The Charity's annual report and accounts for the year ended 31 August 2025 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 14th April 2020 Main communication address: 8 Ingfield Lane, Settle, North Yorkshire, BD24 9BA 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 as of 1st September 2025_ Superintendent Minister Revd Tim Broughton Circuit Lay Workers Mrs Chevonne Womack – Mission Enabler (on maternity leave) Mrs Nicola Fawcett – Mission Enabler Mr Michael Chuey – Mission Enabler (maternity cover) Circuit Stewards Mrs Joyce Park Mr Jeff Perris Mrs Margery Dowling Administrator Miss Lucy Atkinson Name of treasurer who acted as the principal officer overseeing the day-to-day financial management and accounting for the circuit during the year: Miss Lucy Atkinson Independent examiner: Xeinadin Dalton House 9 Dalton Square Lancaster LA1 1WD Investment Bankers: Central Finance Board of the Methodist Church Trustees for Methodist Church purposes Bankers: CAF Bank Ltd ## **Aims and organisation** Charity objective is to act as a resource provider within the area around Settle, Bentham and North Craven 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 including: - 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. ## **Trustee Training** All new Circuit meeting members are directed to the Guidance for Managing Trustees webpages of The Methodist Church website 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 Methodist Churches are linked to the circuit: - - Bentham - Burton-in-Lonsdale - Hellifield - Ingleton - Newby - St John's, Settle ## **Risk Management** The major risks have been identified and recorded by the Circuit Leadership Team 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 shown as Appendix B to this report. **MEMBERSHIP OF CIRCUIT MEETING** **21-Nov-24** ## **Circuit Minister** Tim Broughton ## **Circuit Stewards** Jeff Perris Joyce Park Marjery Dowling From LOCAL CHURCHES **Burton-in-Lonsdale** S: Tony Blacow T: Hilary Lund R: Carol Blacow ## **Hellifield** S: Jeff Perris ## **Circuit Admin & Finance Officer** Lucy Atkinson ## **Circuit Meeting Secretaries** Debbie Meikle Judith Marshall T: Jean Lister R: Pauline Wright ## **High Bentham** S: Averil Bayes T: Jane Proctor R. Anne Duncan ## **Local Preachers' Secretary** Jane Mansergh **Circuit Manses Steward** Jonny Lawson ## **Circuit Property Secretary** Vacancy R: Keith Hartley R: Mavis Speight ## **Ingleton** S: T: Christine Lawson R: Martyn Park R: Brian Lawson R. T: Christine Lawson ## **World Church Secretary** Vacancy ## **Newby** S: Clifford Park ## **Representatives from LP meeting** Wendy Holt **District ecumenical group representative** Richard Pike ## **Circuit Safeguarding Coordinator** Rhys Evans T: Judith Dawson R: Sue Park ## **Settle** S: Philip Taylor T: Eileen Edwards R: Judith Allinson T: Eileen Edwards R: Richard Pike R: Wendy Holt ## Appointments from Circuit Meeting R: Janet Wigfield ## **Representatives to Synod** Joyce Park Wendy Holt Richard Pike ## **District Policy Committee member** Rev Tim Broughton _S = Senior Steward T = Treasurer R = Representative appointed by Church Council_ Church Representatives: 1 per 15 members or part thereof for first 15 members ## **RESERVES POLICY** of |1.|**General**Funds held at|**General**Funds held at|Y/E 31/08/2025|£342,894 (£1,161,894 less
£819,000 property)| |---|---|---|---|---| |||||| |2.|**Restricted**|||£706| |||||| |3.|**Endowment**|||£NIL| |4.|**Reserves policy for**|**General Funds**||| The circuit reserves policy is to maintain general reserves of at least 33% of normal revenue expenditure. The actual ratio at August 2025 was 248% The sum of £342,894 comprises £38,618 held locally and £304,276 in the Model Trust Fund. Committed expenditure at 31/08/2025 is: £46,177 to provide 4 months' running costs £80,000 to support the Circuit's forecasted deficits for the next 4 years of approx. £20,000 per year. £10,000 to allow for grants for church projects and mission work £14,070 towards Model Trust Fund levy, which contributes to the wider mission of the Methodist Church The remainder will be used to support future projects. ## 5. **Policy for Restricted Funds** This small fund was established many years ago as a means of helping the needy of Settle Circuit. It is accessed infrequently at the discretion of the Superintendent and the Circuit Leadership Team. 6. **Terms relating to Endowment Funds held** N/A This Reserves Policy has been approved by Settle Circuit Meeting **----- Start of picture text -----**
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