offset will not affect the circumferrence of the tyre. Rim width also would not affect the circumference.
I have also came up with a tyre calc using excel spreadsheet. I was a personal challenge to see how much I have forgotten my maths.hahha..
it's actually very simple. first u get the diameter of the tyre size. then from there u'll get the circumferrence and if there is a difference between the circumferrence of the stock tyre size and intended tyre size, u can get the percentage of difference.
eg
Diameter of the tyre = (sidewall height in mm x 2) + rim size(in mm)
sidewall height = tyre profile(in %) x tyre width.
So for a tyre size of 195/60/15, the calculation is as followed
side wall height = 60% x 195 = 117mm
rim size = 15inch x 25.4 = 381mm
Diameter of the tyre = (117 x 2) + 381 = 615mm
circumferrence = pi x Diameter = 22/7 x 615 = 1932.86mm