# **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 **2** ## **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. **3** ## **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: - Continuation of weekly Christian worship meetings and promotion of the Christian faith in accordance with the principles of the Church of The Nazarene – including provision of an online service due to the pandemic. - Work with children and young people to promote the Christian faith and provide local social benefit - moved to online due to the pandemic. - A weekly meeting for the adults to share fellowship and spiritual reflection online. - Continue to run the Nazarene Kindergarten an OFSTED registered nursery in accordance with government guidelines during the pandemic. - Continuing to develop links with the local community, to enhance the involvement of the church with relevant local agencies on behalf of the local community. - Continue to partner with and make the church building available to relevant local agencies seeking to benefit the local community. - Regular Vision Meetings to access how we move forward - moved to online - Significant activities during the period include: - Weekly worship services conducted by Reverend Susan Aveyard with assistance and input from the pastoral and worship teams done through the use of social media and email when in lockdowns and restricted sanctuary worship when allowed by government guidelines. - The Island (a children’s bible story club) promoted with a number of children's stories online and with posted activities throughout the year. - Meetings held for young people online for interaction and a safe environment to enable them to grow and develop both spiritually, socially and individually. - Weekly meeting adults for spiritual and personal development, growth and education. - Providing early years education through the Nazarene Kindergarten - Reverend Susan Aveyard being involved with and speaking in the local primary schools at assemblies through video. - Visitation of both members and others in the local community in times of need or by request when able to do so and maintaining contact through email, social media and by phone. - Availability for weddings and funerals and other services of significance when able to and following government guidelines - • Collecting food to participate in the local food bank through Storehouse and specifically their Grub tub programme. - Advice and help for asylum seekers and refugees - Achievements during the period include: - Maintaining links with members of the church and others throughout the pandemic offering spiritual, personal development and comfort during difficult times. - The continuing work of the Kindergarten in being available for key workers and beyond throughout the pandemic. **4** ## **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