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2020-09-30-accounts

Bolton First Church of the Nazarene Charitable Incorporated Organisation Registered Charity Number 1157983

Report of the Charity Trustees For the Year Ended 30 September 2020

1

Bolton First Church of The Nazarene Report of the Charity Trustees for the year ended 30 September 2020

The Charity Trustees present the report and financial statements for the year ended 30 September 2020

Charity name Bolton First Church of The Nazarene Charity Registration Number 1157983 Principal Address Southend Street Bolton BL3 3PU

Charity Trustees

Revd Susan Aveyard (Chairperson) (ex officio) Mrs Amanda Barnes (reappointed 29 March 2020) Mrs Catherine Joyce Barnes (reappointed 29 March 2020) Mr Jonathan David Barnes (reappointed 29 March 2020) Mr Peter Francis Barnes (reappointed 29 March 2020) Mr William David Collier (retired 29 March 2020) Mr Thomas Greenhalgh (appointed 29 March 2020) Mrs Alison Heap (appointed 29 March 2020) Mr Stephen Hulme (reappointed 29 March 2020) Mrs Mary Jean Keigher (reappointed 29 March 2020) Mr Masoka Omari (reappointed 29 March 2020) The Chairperson is ex officio by virtue of her office as Pastor of the Bolton First Church of the Nazarene

Custodian Holding Trustee

All interests in Real Property are held on Model Trusts in the sole name of the Incorporated Trust Corporation Church of the Nazarene British Isles South District (A Charitable Company Limited by Guarantee. Company No: 7028764).

Website church-of-the-nazarene-bolton.webeden.co.uk

Bankers

Barclays Bank plc. Bolton Branch Victoria Square Bolton

Independent Examiner

Atherton Tax Shop 140 Market Street Atherton M46 0DX

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Bolton First Church of The Nazarene Report of the Charity Trustees for the year ended 30 September 2020

Structure, Governance and Management

Structure and Organisation

The Charitable Incorporated Organisation was entered on the Register of Charities on 24 July 2014.

Charity Trustee Appointments

The Pastor of the church is ex-officio the chairperson of the Charity Trustees and her position is reviewed after two years and then every four years after that.

The remaining Trustees are appointed annually by the members of the Bolton First Church of The Nazarene at the annual general meeting held in February each year.

Governance and Wider Network

The Charity Trustees meet regularly, normally on a monthly basis to consider the work and management of the church and assess and plan the financial and other aspects of the work and direction of the charity.

The church is a member of the Church of The Nazarene British Isles South District (a Charitable Company Limited by Guarantee) who in turn is a member of The Global Church of The Nazarene which has its headquarters in Lenexa, Kansas, USA.

The charity is governed by an Approved Governing Constitution based as far as UK law permits on the Manual of the Global Church of the Nazarene which is subject to amendment on a quadrennial basis at the General Assembly of the Global Church of the Nazarene. The governing document was drawn up by Anthony Collins, Solicitors and approved by the Charity Commission, HMR&C and the District Advisory Board of the Church of the Nazarene British Isles South District.

Risk Management

The risk management strategy of the church is in a continual process of formulation in response to the changing circumstances that could impact upon the work of the church.

The Charity Trustees, in considering this important task, take direction from on-going discussions with members both internally and through meetings with the Church of The Nazarene British Isles South District and other advisers, adopting appropriate policies as required or as they become necessary to the ongoing work of the church.

Objectives and Activities

Charitable Objectives

The charity has the following objectives:

The advancement of the Christian faith as part of the Global Church of the Nazarene and the Church of the Nazarene British Isles South District principally but not exclusively in Northern England.

Activities

The activities of the charity benefit the advancement of education, relief of poverty and other charitable purposes in the area around Bolton and other parts of the UK and by support of the Global Church missionary activities.

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Bolton First Church of the Nazarene Report of the Charity Trustees for the year ended 30 September 2020

Objectives and Activities (continued)

Public Benefit

The Trustees have had due regard to the Charity Commission guidance on public benefit reporting in deciding what activities the charity should undertake. This report illustrates the activities undertaken to support the public benefit requirement.

Review of the Year

The aims for the year included:

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Bolton First Church of the Nazarene Report of the Charity Trustees for the year ended 30 September 2020

Objectives and Activities (continued)

Volunteers

The work planned, activities undertaken and achievements attained would not have been possible without the active involvement and hard work of all of the members and friends of the charity without whom the substantial work of the charity could not be realised. The Charity Trustees are grateful for the work and support of all the members and friends of Bolton First Church of The Nazarene.

.

Financial Review

Reserves

The charity does not have a policy on reserves as the expenditure and work of the charity is reliant upon the ongoing support, tithes and offerings of the members and friends received at the weekly meetings. The Charity Trustees review on a monthly basis the anticipated income and expenditure for the next two to three months in order to ensure the ongoing work of the charity.

Financial Review of the Year

The charity has continued throughout the year to meet and tailor the expenditure it incurs to the income received through rent for use of the building and through the offerings and donations received. There is much more that the Charity Trustees would like to do and we continue to explore these and the use of possible grants that may be available to enable these plans to become a reality.

Declaration

The Trustees declare that they have approved the Charity Trustees report above.

Signed on behalf of the charity’s trustees on 26[th] July 2021

Susan Aveyard

…………………………… Revd Susan Aveyard (Chairperson)

5

Bolton first Church of the Nazarene Southend Street, Daubhill BOLTON, BL3 3PU CHURCH_ OF THE NAZARENE http://church-of-the-nazarene-bolton.webeden.co.uk registered charity number 1157983 It should be noted that the Nazarene Kindergarten School is an outreach of the Bolton First Church of the Nazarene and is wholly owned by them. The Board of Management of the Kindergarten is the Board of Trustees of the Church. The Accounts of the Kindergarten are kept completely separate from those of the Church however for the purpose of the report to the Charity Commission the total assets of the Bolton first Church are here declared. Balance of accounts for the Church at 30 September 2020 £ 77,029.45 Balance of accounts for the Kindergarten 30 September 2020 £ 62 820.22 Combined total £139,849.67 W D Collier Church Treasurer Minister: Rev Sue Aveyard email:_ susanaveyard@hotmail.com

Bolton first Church of The Nazarene pendent Examiners Report to the Trustees for the period 1 October 2019 to 30 September 2020 Ind I report on the accounts for the year ended 30 September 2020, which are set out on the following pages. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention. Basis of independent examinerfs ststement My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees con￿mIng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Independent examinerfs statement In connection with my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in, any material respect, the requirements: to keep accounting records in accordance with section 130 of the Charities Act. and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. David Edgar Independent Examiner Relevant professional qualification(s) or body (if any) Address 140 Market Street, Atherton, Manchester, M46 ODX FFA FIPA Date

Amalgamated accounts for all departments of Bolton first Church of the Nazarene 1[st] October 2019 to 30[th] September 2020

Summary of balances and income/expenditure for all departments

Dept 30/09/2019 income expenditure 30/09/2020 increase
Church GF -1,695.06 £52,702.23 £44,894.71 £6,112.46 7,807.52
Ch transient 2,019.28 £1,994.55 £1,101.50 £2,912.33 893.05
Ch Evangelism 975.32 £0.00 £0.00 £975.32 0.00
Church Organ Fund 451.15 £0.00 £0.00 £451.15 0.00
Church Property Fund 51,778.45 £0.00 £0.00 £51,778.45 0.00
Subtotal 53,529.14 £54,696.78 £45,996.21 £62,229.71 8,700.57
NYI 297.06 £246.32 £121.32 £422.06 125.00
Sunday School Min (Island) 1,065.41 £482.98 £305.91 £1,242.48 177.07
Sunday School Min
(Gems/explorers/allsorts) 404.05 £201.40 £280.27 £325.18 -78.87
NMI 0.87 £1,702.36 £1,702.86 £0.37 -0.50
Cafe 177.05 £808.91 £811.74 £174.22 -2.83
Prime Time 2,157.33 £713.90 £345.32 £2,525.91 368.58
Chats and Crafts 0.00 £143.80 £143.80 143.80
Bus 157.15 £946.50 £932.30 £171.35 14.20
Sunday Kitchen 599.79 £176.18 £112.12 £663.85 64.06
--------------- --------------- --------------- ---------------
total 58,307.71 £60,119.13 £50,608.05 £67,898.93 9,591.22

NB total incomes and total expenditures are exaggerated because of interdepartmental payments which have a zero sum for the organisation as a whole (contra-entries). Money deposited in Transient Fund is also booked where it belongs eg WF

Bolton first Church of The Nazarene Bolton first Church of The Nazarene Bolton first Church of The Nazarene Bolton first Church of The Nazarene Bolton first Church of The Nazarene Bolton first Church of The Nazarene
Receipts & Payments Account
Unrestricted Funds
Note Year of report ended
30th September 2020		 Previous year ended
30th September 2019
£ £ £ £
Income
Offerings 1 29,073.53 £28,876.96
Other donations 2 5,748.82 £554.08
Gift Aid Tax Received 3 9,339.48 £10,516.66
Rents Received 4 9,600.00 £10,282.75
Activities Income 5 578.72 £2,474.65
Other “sales” 6 1,107.89 £2,433.03
Bank Interest 7 13.78 £0.00
Total "real" incomes 55,462.22 £55,138.13
Contra-entries
Interdepartmental transfers		 8 2226.5 £3,686.94
Monies received as agent 9 1947.36 £599.09
Money received on deposit 10 b £483.05 £4,656.91 £4,286.03
Grand Total to tally
with summary table
above		 £60,119.13
Expenditure 19-20 18-19
Pastor's Stipend
including housing
allowance
and pension contribution		 £23,560.14 £22,776.06
Summer Sch / Seminar £170.00
Book Allowance £187.71 £99.60
Pastor’s expenses £356.80 £753.10
Pulpit expenses (other
speakers including
sermons)		 £120.00 £530.00
Other wages and salaries £1,320.54 £1,251.12
District & NMI Budgets
3963 + 1502		 £5,465.00 £5,888.00
Compassionate Ministries:
2019-20 church £170 cafe
£50
£220.00 £30.00
Gas £2,700.72 £3,033.08
Electricity £1,690.25 £2,010.00
Water £489.66 £1,061.00
Telephone £216.86 £207.37
"ZOOM" £57.56
Church Insurance £3,654.08 £3,458.88
Ground Rent see* below £25.98 £17.32
Fire extinguisher service see ** below £391.98
security alarm service £195.60 £184.80
Heating boiler service £636.96 £610.80
Repairs and replacements 11 £812.08 £655.02
Photocopying £1,169.03 £1,060.40
New electricals 11 £794.62
Website (donated) £0.00 £0.00
safeguarding £16.32
CCLI Licence £574.78 £414.73
Gifts and Affiliation fees 12 £430.00 £248.49
literature (NMI) £78.68
building work £65.00
General Fund sundry
items		 13 £452.30 £1,001.25
Minibus costs 14 £932.30 £1,508.41
Activities Expenditure 15 £1,335.60 £4,184.00
Refreshments (Sunday)
Catering
Tuesday@Church and
other		 £145.98 £307.11
Education and Training
Fellowship Weekend £170.00
Organ renovation
Total “real”
expenditure		 £46,998.61 £52,728.46
Contra-entries
Interdepartmental
transfers		 16 £2,278.58 £3,686.94
“Agency” payments 17 £1,330.86 £3,609.44 £849.09
Double Booking 18 £520.00 £5,056.03
£57,784.49
~~Grand Total to tally with~~
summary table above		 £50,608.05

Note on Ground rent 19-20: three half years, last one booked on demand before payment. *Note on Fire ext 2019-20 paid by Kindergarten

Excess Income over Expenditure for the Year 2019-20
(actual income and expenditure without agency money) £8,463.61
Bolton first Church of The Nazarene Bolton first Church of The Nazarene Bolton first Church of The Nazarene Bolton first Church of The Nazarene Bolton first Church of The Nazarene
Assets and Liabilities as at 30 September 2020
2020 2019
Notes £ £ £
Funds
General Fund cheque
account		 £5,259.04 £4,747.25
General Fund Business
account		 £17,331.58 £9,017.80
General Fund cash £0.00 £0.00
Organ Account £61.15 £61.15
Property Fund (nominal) 19 £40,000.00 £40,000.00
Sunday School bank acc £1,242.48 £1,065.41
Gems, Exps, Allsorts bank
acc		 £325.18 £404.05
NMI Bank account / cash £0.37 £0.87
Prime Time cash £98.58
Prime Time Bank account see note 10 £2,427.33 £2,157.33
Minibus bank account £50.78 £50.78
Minibus cash £120.57 £106.37
Chats and Crafts cash £143.80 £0.00
Cafe cash £174.22 £177.05
Sunday Kitchen cash £663.85 £599.79
Total Funds Held £67,898.93 Check against above summary
table -- OK --note double
bookings, cash held in Transient
repeated in WF and C&C
Less Prime Time double
booked		 -£2,427.33
£65,471.60
~~Using current valuation of~~
invested property fund
(replace £40,000 by
£51557.85		 Total Funds £77,029.45 £72,350.85
Freehold Property £0.00 All assets transferred to District.
See note below
Total Assets £72,350.85
Current Liabilities
Loans £0.00 £0.00
Net Assets £72,350.85
Represented By:
Funds
Unrestricted Funds £18,387.85
PropertyFund £53,963.00
All interests in Real property are held in the sole name of the Church of the Nazarene
British Isles South District as HoldingTrustee on the Model Trusts.
Bolton first Church of The Nazarene Bolton first Church of The Nazarene Bolton first Church of The Nazarene Bolton first Church of The Nazarene Bolton first Church of The Nazarene
Notes to Accounts for the Period Ended 30 September 2020
2019-20 2018-19
Note 1
Collections
GF collections £5,009.23 £7,453.71
ditto via Gift Aid 23,038.00 £19,726.00
Carol Service
Christmas Morning 33.92 £121.20
Sermons Saturday £24.62
Sermons
Communion offerings 157.50 £364.76
Ditto via Gift Aid 8.00 £11.00
Island Offerings 242.98 £242.02
NMI Appeal £30.00
NMI Easter Appeal via Gift
Aid		 £55.00
NMI direct offerings via Gift
Aid		 180.00 £180.00
Prime Time Offerings 382.90 £604.85
Chats and Crafts Offerings 21.00 29,073.53 £63.80
Note 2
Other donations
Miscel donations to church 17.32
funeral 390.00 £50.00
carol singing £13.00
Church Anniversarymeal £101.00
Christmas Cafe £161.00
Sermons meal(after costs) £20.00
minibus donations £141.50 £209.08
donation to WF £200.00
pre Easter meal
bequest £5,000.00 £5,748.82 £554.08
Note 3
Gift Aid Tax Rebate- £9,339.48 £10,516.66 £10,516.66
Note 4
Summary of Rental
income
Rent - Kindergarten £9,600.00 £9,000.00
Rent – Use of Premises
(Shekinah)		 £1,242.75
Rent - other £9,600.00 £40.00 10,282.75
Note 5
Activities Income
Sunday School Mins -
Island
SSMins – Gems & Explorers
subs + trip		 £201.40 £457.05
SSM coffee morning
Prime Time lunches £131.00 £352.60
WeeklySubs NYI £71.32 £344.00
Tuck ShopSales NYI £25.00 £30.00
NYI Min-y-Don and local
venues		 £1,120.00
NYI miscellaneous
income		 £150.00 £171.00
Allsortsparty
Allsorts trip £578.72 2,474.65
Note 6
“Sales”
photocopyingKindergarten £260.00
photocopyingBTU £48.98
photocopyingC&C £16.45
Cafe £808.91 £1,598.65
SundayKitchen £176.18 £392.95
Chats and Crafts – Angels
etc £122.80 £116.00
£1,107.89 £0.00 £2,433.03
Chats and Crafts – craft stall
Note 7
none booked very small have been the 2019-20
Bank Interest for 2018-2019 amounts included in accounts
organ bank interest
propertyfund bank interest
Church bank interest £13.78
prime time bank interest £13.78
Note 8
transfers / contra entries
(income)
NMI Service
NMI Service Gift Aid
Easter am
NMI LINKS
Easter Appeal
Heat & Light Prime Time / £200.00
WF
Heat and Light Gems £55.00
Heat and Light chats&crafts £63.80
to church
Heat and Light Cafe £75.00 £300.00
Heat & Light others
Photocopyingothers £46.60
Church to NYI £178.00
Church to NMI;
Communion £165.50, deficit		 £1,271.50 £1,240.14 2018-19
Church to
£1106 booked as £1102 in NMI;
Church expenditure, made Communion
up in 20-21 £352,14,
Easter £85,
deficit £803
£50.00
Cafe togeneral fund(boiler)
Sunday kitchen to General £50.00
Fund
Chats and Crafts to Church £116.00
80.00 + 36.00
Wed Fshipto NMI £50.00 £100.00
general fund to bus £805.00 £1,287.40
SS to WEF
wedding £3,686.94
Alabaster £5.00
WF to Church(funeral) £20.00 £2,226.50
Note 9
Monies received as agent
Min-y-Don £615.00
Sponsored Child 240.00 £240.00
Alabaster 200.86 £139.09
leprosymission £125.00
Christmas am
funerals £95.00
flowers £1.50
Clive and Grace Burrows £780.00
Lebanon £110.00
NMI Cuba £1,947.36 £599.09
Note 10
Money held on deposit
Prime Time / WF
Weekend away
Chats and Crafts
in memoriam		 £2,427.33
£365.00
£100.00
£20.00
£2,912.33
£2,427.33
£365.00
£100.00
£20.00		 £2,912.33

Note 10b

money recved on deposit Wednesday Fellshp £463.05 In mem £20 total £483.05

Note 11
Repairs and replacements
lights bulbs tubes £77.71
electrical repairs
Kitchen bins £15.98
Work morning £24.95
computer £536.38 £655.02
video/audio system mic
£104.20; camera £391.20		 £495.40
organ tuning £160.00
dishwaher repair £156.68
New electrical
Kitchen equipment £232.79
TV foyer £263.20
TV A frame £812.08 £298.63 £794.62
Note 12
Gifts and Affiliation fees
College Award £100.00 £100.00
Evangelical Alliance
Prime Time donations
funeral		 £20.00
Wed Fellowship to Leprosy
Mission		 £75.00
Wed Fellowshipto SASRA £100.00
Wed Fellowshipto SASRA £100.00
Love Gift on retirement of
DS		 £30.00
Retirement £25.00 £23.49 £248.49
gift to C&G Burrows £105.00 £430.00
Note 13 G F sundry items
Mothers Dayflowers
~~flowers and related items~~
church 11.48 Transient
56.50		 £67.98 £49.79
catering
Office expendables £5.50 £7.00
District Assembly expenses £431.54
Miscel £89.99
Music £178.82 £146.53
Salary payment software £86.40
Payment for NYI diesel £90.00
Cafe equipment £100.00
Independent examiner £100.00 £452.30 £100.00 £1,001.25
Note 14 minibus costs
insurance £805.00 £555.00
Fuel £121.99 £261.01
Repairs and Servicing / MOT £5.31 £396.00
Tax £165.00
Breakdown Cover £932.30 £131.40 £1,508.41
Note 15
Activities Expenditure
~~Operating costs for The~~
Island
 £59.83 £93.77
~~Operating costs for Allsorts,~~
Gems, Explorers		 £280.27 £440.49
Prime Time Lunches £145.32 £312.42
lunch speakers £0.00
Wed Fellowship speakers £30.00 £95.00
Wed Fellowship sundries £11.98
Chats and Crafts
~~Operating costs for NYI –~~
residential
 £1,352.00
~~Operating costs for NYI -~~
other		 £121.32 £334.44
Operating costs for cafe
(less comp miss)
 £586.74 £1,243.17
~~Operating costs for Sunday~~
Kitchen		 £112.12 £1,335.60 £300.73 £4,184.00

Note 16

Contra-entries: Interdepartmental transfers as expenditure

Note 16
Contra-entries: Interdepartmental transfers as expenditure
Church to bus £805.00 £1,287.40
Church to NMI £1,102.00 £1,240.14
Church to NYI £178.00 £2,705.54
GF to bus fund for NYI fuel
NYIphotocopying
NYI heat and light
SSM/Islandphotocopying £14.09
SSM to WEF £6.08
Gemsphotocopying £32.51
Gems Heat and Light £55.00
Prime Time Heat and Light £200.00
Prime Time to NMI(trans) £50.00 £100.00
Prime Time to NMI(WF) £50.00
Prime Time to Church(MC) £20.00
C&C Heat and Light £63.80
C&C crochet £80 dolls £36 £116.00
cafe heat and light £75.00 £300.00
cafe to GF £50.00
NYI to bus fund(fuel)
Sunday Kitchen to GF(boiler) £50.00
Alabaster £5.00
GF to NMI Communion £165.50 £2,278.58 £3,686.94

note: should be £1106. additional £4 paid in 20/21

Note 8 should be compared with Note 16 since all outgoing "contra-entries" should match with similar incoming entries. This is the case except for the unmatched entry in Note 16 "SSM to WEF". This amount had been booked in the Sunday School accounts but was not received by the Church Treasurer until some time after the books were closed. An entry in reverse will occur next year.

Note 17
“Agency” payments
Sponsored Child 240.00 £240.00
Church weekend away £250.00
Easter Offering
Alabaster 200.86 £139.09
LeprosyMission £125.00
funeral £95.00 £849.09
lebanon 110.00
Gift to C&G Burrows 780.00 1,330.86
Note 18
Double Booking
The Church Transient Fund holds moneyon deposit for Prime Time.
As a result some P/T expenditure has appeared in P/T expenditure AND
in Transient Fund expenditure.
LeprosyMission £200.00
Heat and Light £200.00
NMI transfer 50.00 £100.00
funeral donation £20.00 £520.00
WF to SASRA 100.00 150.00
Note 19
Encashment value as stated byinvestment company
31/12/2014 £41,280.00
30/10/2015 £41,650.00
31/12/2015 £41,520.00
01/09/2016 £46,364.00
15/09/2017 £49,911.00
28/09/2018 £52,633.00
30/09/2019 £53,963.00
30/09/2020 51,557.85

Summary of reports received from Department Treasurers. Not part of Charity Commisssion Report

fund real income agency contra deposit total
General Fund 52,607.23 95 52702.23
Transient Fund 1506.5 5 483.05 1994.55
NYI 246.32 246.32
SS (Island) 242.98 240 482.98
SS (allsorts, Gems, Explors 201.40 201.4
Chats & Crafts 143.80 143.8
Prime Time /Wednesday F 713.90 713.9
NMI 180.00 200.86 1321.5 1702.36
Cafe 808.91 808.91
Sunday Kitchen 176.18 176.18
Minibus 141.50 805 946.5
55,462.22 1,947.36 2,226.50 483.05 60,119.13
60,119.13
fund real expend agency contra transient total
General Fund 42,822.21 2072.5 44894.71
Transient Fund 156.50 890 55 1101.5
NYI 121.32 121.32
SS (Island) 59.83 240 6.08 305.91
SS (allsorts, Gems, Explors 280.27 280.27
Chats & Crafts 0.00 0
Prime Time /Wednesday F 275.32 70 345.32
NMI 1,502.00 200.86 1702.86
Cafe 736.74 75 811.74
Sunday Kitchen 112.12 112.12
Minibus 932.30 932.3
46,998.61 1,330.86 2,278.58 0.00 50,608.05
50,608.05

Bolton Nazarene Kindergarten Receipts and payments - combined funds Selected period: 01 October 2019 to 30 September 2020

30 September 2020
30 September 2019
01 October 2019
01 October 2018
From
To
Note		 30 September 2020
30 September 2019
01 October 2019
01 October 2018
From
To
Note
Income and endowments
Other Income
Local Authority Fees
Total: Other Income
Fees
Fees
Total: Fees
Other trading activities
Fund Raising Proceeds
Total: Other trading activities
Investments
Investment Income
Total: Investments
Other income
Church Refunds
Misc: Adjustments
Other Refunds
Total: Other income
Total income and endowments
Expenditure
Expenditure on charitable activities
Teaching & Care of Children
Apparatus & stationery
Books
Equipment ICT
Equipment Phys
Food
Medical expense
Nursery Resources
Staff Resources
Teaching and Care Staff
Training
Total: Teaching & Care of Children
Running Costs & Maintenance
Cleaning
Furniture
Health & Safety
Maintenance, repairs
Reimbursements
Transport
Utility services
Total: Running Costs & Maintenance
Administration
Administration expense
Legal fees
Total: Administration
Staff Costs
Pension Scheme
Staff expense payments
There may be minor discrepancies in the totals if the pence		 117,350
104,413
117,350
104,413
23,157
40,294
23,157
40,294
72
188
72
188
1
—
1
—
245
128
8,572
—
103
21
8,921
150
149,503
145,046
369
765
31
79
93
711
10
322
196
200
123
—
1,283
1,708
615
88
—
361
899
255
3,621
4,492
806
522
—
18
279
804
1,658
503
191
447
—
108
12,046
9,528
14,982
11,933
2,017
3,514
300
—
2,317
3,514
7,105
4,057
92
191
are not being shown

29 April 2021 Page 1

From 01 October 2019 01 October 2018 To 30 September 2020 30 September 2019

Note

3
To
 0 September 2020
30 September 2019
Wages and salaries
Total: Staff Costs
Other expenditure
Sundry: Adjustments
Total: Other expenditure
Total expenditure
Excess of Income and endowments over Expenditure
Brought forward balance
Total carried forward balance		 118,948
97,306
126,146
101,555
404
—
404
—
147,473
121,496
2,030
23,549
60,789
37,239
62,820
60,789

There may be minor discrepancies in the totals if the pence are not being shown

29 April 2021 Page 2

Bolton first Church of The Nazarene pendent Examiners Report to the Trustees for the period 1 October 2019 to 30 September 2020 Ind I report on the accounts for the year ended 30 September 2020, which are set out on the following pages. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention. Basis of independent examinerfs ststement My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees con￿mIng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Independent examinerfs statement In connection with my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in, any material respect, the requirements: to keep accounting records in accordance with section 130 of the Charities Act. and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. David Edgar Independent Examiner Relevant professional qualification(s) or body (if any) Address 140 Market Street, Atherton, Manchester, M46 ODX FFA FIPA Date