Bolton First Church of the Nazarene Charitable Incorporated Organisation Registered Charity Number 1157983
Report of the Charity Trustees For the Year Ended 30 September 2025
1
Bolton First Church of The Nazarene Report of the Charity Trustees for the year ended 30 September 2025
The Charity Trustees present the report and financial statements for the year ended 30 September 2025
Reference and Administrative Information Charity name Bolton First Church of The Nazarene Charity Registration Number 1157983 Principal Address Southend Street Bolton BL3 3PU
Charity Trustees
Rev Erica Tuxworth (Chairperson) (ex official) Mrs Catherine Joyce Barnes (reappointed 15[th] February 2025) Mr Jonathan David Barnes (reappointed 15[th] February 2025) Mr Peter Francis Barnes (reappointed 15[th] February 2025) Mr Stephen Hulme (reappointed 15[th] February 2025) Miss Carys Hannah Barnes (reappointed 15[th] February 2025) Mr Jonathon Schofield (reappointed 15[th] February 2025) Mr Ebenezer Diekola Oyewo (reappointed 15[th] February 2025)
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 www.nazarene.boltonlancs.uk
Bankers
Barclays Bank plc. Bolton Branch Victoria Square Bolton
Independent Examiner
Rev Joseph Prescott Business Manager BISD
2
Bolton First Church of The Nazarene Report of the Charity Trustees for the year ended 30 September 2025
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 2025
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 access to sermons and music and devotions online.
-
Work with children and young people to promote the Christian faith and provide local social benefit.
-
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
-
To seek new avenues of outreach and to ascertain how to make better use of the building with the community surrounding in mind.
-
Continue the work of the Open Door Community Café as a warm space – once a week.
-
Continue a carers and toddler group to creates space where they have the chance to play and form bonds.
Significant activities during the period include:
-
Weekly worship services conducted by Reverend Erica Tuxworth with assistance and input from the pastoral and worship teams.
-
The Island (a children’s bible story club).
-
Reverend Erica Tuxworth being involved with and speaking in the local primary schools at assemblies.
-
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.
-
Collecting food to participate in the local food bank through Storehouse and specifically their Grub tub programme and participating in their provision of a Christmas meal for those in need.
-
Open Door Café which provides a community place for people to meet socially.
-
Kindertots – a shared space for carers and pre-school children.
-
Messy Church for children and their families four times a year.
-
Oasis prayer time and Bible Study bi-weekly.
4
Bolton First Church of the Nazarene Report of the Charity Trustees for the year ended 30 September 2025
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 19[th] May 2026
Erica Tuxworth
…………………………… Revd Erica Tuxworth (Chairperson)
| 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 | |||||
| Note | Year of report ended 30th September 2025 |
Previous year ended 30th September 2024 |
|||
| £ | £ | £ | £ | ||
| Income | |||||
| Tithes & Offerings | 1 | £28,917.43 | £28,797.63 | ||
| Other donations | 2 | £5,542.13 | £22,233.16 | ||
| Gift Aid Tax Received | 3 | £11,550.29 | £5,585.18 | ||
| Rents Received | 4 | £980.00 | £425.00 | ||
| Activities Income | 5 | £1,384.17 | £434.10 | ||
| Other "sales" | 6 | £11,797.39 | £950.19 | ||
| Bank Interest | 7 | £144.84 | £206.36 | ||
| Total income | 60,316.25 | 58,631.62 | |||
| Contra-entries Interdepartmental transfers |
8 | £3,744.45 | |||
| Monies received as agent | 9 | £122.13 | £620.39 | ||
| £4,364.84 | |||||
| Grand Totals | £60,438.38 | £62,996.46 |
| Expenditure | note | 24-25 | 23-24 | ||
|---|---|---|---|---|---|
| Pastor's Stipend including housing allowance and pension contribution |
£18,842.64 | ||||
| £10,192.10 | |||||
| Summer Sch / Seminar / Pastoral Retreat |
£145.00 | ||||
| Book Allowance | £30.00 | £12.00 | |||
| Pastor’s expenses | £570.31 | £564.90 | |||
| Pastor’s exceptional expenses |
|||||
| Pulpit expenses (other speakers including sermons) |
£100.00 | £325.00 | |||
| Other salaries | £6,856.10 | £5,254.48 | |||
| District & NMI Budgets 4037+1531 |
£5,568.00 | £5,163.00 | |||
| HMRC | £2,086.10 | ||||
| Gas | £6,098.34 | £5,988.73 | |||
| Electricity | £1,486.32 | £1,368.00 | |||
| Water | £1,003.44 | £899.72 | |||
| Telephone | £934.42 | £932.44 | |||
| Physical Equipment | £755.92 | ||||
| "ZOOM" | |||||
| Church Insurance | £4,766.60 | £4,622.01 | |||
| Ground Rent | £17.32 | £17.32 | |||
| security alarm service | £787.81 | £855.13 | |||
| Heating boiler service | |||||
| fire extingusher service | £501.00 | £133.02 | |||
| Repairs and replacements | 10 | £1,080.26 | £2,185.99 | ||
| Photocopying | £754.49 | £685.96 | |||
| Website (donated) | |||||
| safeguarding | £198.24 | £308.08 | |||
| CCLI Licence | £833.69 | £809.37 | |||
| College Award | 11 | £150.00 | £100.00 | ||
| Church Refurbishment | 12 | £13,522.56 | |||
| building work | £3,895.00 | ||||
| District Assembly expens | £249.97 | £76.00 | |||
| General Fund sundry items |
13 | £969.87 | £426.01 | ||
| Activities Expenditure | 14 | £2,050.37 £292.80 |
£1,926.57 | ||
| Catering | £175.79 | ||||
| Sue Love Gift | £500.00 | £0.00 | |||
| Organ renovation | £0.00 | ||||
| Total “real” expenditure |
£62,356.03 | £55,712.16 |
| Contra-entries Interdepartmental transfers |
15 | 3,609.45 | |||
|---|---|---|---|---|---|
| “Agency” payments | 16 | 122.13 | £553.19 | ||
| Grand Total | £62,478.16 | ||||
| Excess Income over Expenditure for the Year | 2024-2025 2023-2024 |
||||
| (actual income and expenditure without agency money) |
-£2,039.78 £2,919.46
| 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 2025 | ||||
| 2025 | 2024 | |||
| Notes | £ | £ | £ | |
| Funds | £2,673.80 | |||
| General Fund cheque account |
£2,135.57 | |||
| General Fund Business account |
£23,825.31 | £17,321.08 | ||
| General Fund cash | 0 | |||
| Property Fund (nominal) | 17 | £40,000 | £40,000.00 | |
| Sound Desk | 2,300 | £0.00 | ||
| Cafe cash C/B | 393.59 | £152.11 | ||
| Sunday Kitchen C/B | 32.78 | 117.38 | ||
| Kindertots C/B | 33.42 | 63.58 | ||
| Total Funds Held | £69,258.90 | 59789.72 | ||
| Total Funds | £82,925.72 | |||
| Freehold Property | £0.00 | All assets transferred to Distri | ||
| See note below | ||||
| Total Assets | ||||
| Current Liabilities | ||||
| Loans | £0.00 | £0.00 | ||
| Net Assets | ||||
| Represented By: | ||||
| Funds | ||||
| Unrestricted Funds | ||||
| PropertyFund | ||||
| All interests in Real property are held in the sole name of the Church of the Nazarene British Isles South District as Holding Trustee 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 2025 | ||||
| 2024-25 | 2023-24 | |||
| Note 1 | ||||
| Collections | ||||
| GF collections | 6,315.43 | 8,422.35 | ||
| ditto via Gift Aid Tithes | 22,602.00 | 19,385.00 | ||
| Christmas Morning | 33.62 | |||
| minibus road tax refund | 13.75 | |||
| Island Offerings / SSM | 180.00 | |||
| NMI offerings via Gift Aid | 180.00 | |||
| Kindertots contributions | 418.50 | |||
| resisual balance from Kindergarten |
164.41 | |||
| 28,917.43 | 28,797.63 | |||
| Note 2 | ||||
| Other donations | ||||
| Café/Warm Space Grants Miscel donations to church |
880.00 | 1,880.00 | ||
| 155.35 | ||||
| funeral | 15,095.00 | |||
| coffee morningre lounge | ||||
| lounge/Kitchen | 348.08 | 262.81 | ||
| lounge viagift aid | 180.00 | |||
| funeral to organ fund | 1,660.00 | |||
| donation to organ fund | 3,000.00 | |||
| Kindertot Collection | 252.50 | |||
| Donation to Pastor | 420.00 | |||
| Lounge Special Gift | 2,032.00 | |||
| Lounge Refurb | 560.00 | |||
| Sale of Mini Bus | 400.00 | |||
| Refunds | 290.18 | |||
| SundaySchool Minitries | 359.37 | £22,233.16 | ||
| £5,542.13 | ||||
| Note 3 | ||||
| Gift Aid Tax Rebate- | £11,550.29 | £5,585.18 | ||
| Note 4 | ||||
| Summary of Rental income |
||||
| Rent - Kindergarten | ||||
| Rent - other | £980.00 | £425.00 | ||
| Note 5 | ||||
| Activities Income | ||||
| Allsorts subs | £17.66 | |||
| to SSM for Christmas Presents |
£60.00 | £250.00 | ||
| Meal Donations | £114.60 |
| Easter Breakfast | 8.74 | |||
|---|---|---|---|---|
| party | 27.50 | |||
| car wash | 130.20 | 434.10 | ||
| Magician Tickets | £405.00 | |||
| BowlingTickets | £182.54 | |||
| Fair Donations | £622.03 | |||
| 1,384.17 | ||||
| Note 6 | ||||
| “Sales”/ Other | ||||
| Capital Distribution | 1,972.69 | |||
| Investment Growth | 9,824.70 | |||
| £11,797.39 | ||||
| SundayKitchen | 354.78 | |||
| Café / Warm Space donations |
595.41 | |||
| £950.19 | ||||
| Note 7 | ||||
| Bank Interest | ||||
| Church bank interest | £144.84 206.36 |
|||
| Note 8 | ||||
| transfers / contra entries (income) |
||||
| Heat and Light SSM | £50.00 | |||
| Heat snd light NYI | ||||
| Heat and Light Cafe | £1,550.00 | |||
| Heat and Light Kindertots | £150.00 | |||
| Heat & Light others | ||||
| Photocopyingothers | £9.45 | |||
| SSM cash transferred to Transient Fund |
||||
| general fund to bus | ||||
| SS to WEF | ||||
| from transient to café | 1,880.00 | |||
| SundayKitchen to Church | 105.00 | |||
| £0.00 | £3,744.45 | |||
| Note 9 | ||||
| Monies received as agent | ||||
| Min-y-Don | ||||
| GF to Min-y-Don | ||||
| Sponsored Child | £240.00 | |||
| Alabaster | £122.13 | £130.39 | ||
| Syria Turkeyearthquake | ||||
| Ukraine | ||||
| Lebanon |
| fromBISDpastorsgift | £250.00 | |||
|---|---|---|---|---|
| funeral | ||||
| funeral | ||||
| £122.13 | £620.39 | |||
| Note 10 | ||||
| Repairs and replacements | ||||
| locks and keys | ||||
| fire extinguishers | ||||
| video/audio system | £88.99 | |||
| organ tuning/ repair | £360.00 | |||
| Maintenance & Repairs | £1,080.26 | |||
| heatingservice and repair | £1,737.00 | |||
| £1,080.26 | £2,185.99 | |||
| Note 11 | ||||
| Gifts and Affiliation fees | ||||
| College Award | £150.00 | £100.00 | ||
| retirement | ||||
| £150.00 | £100.00 | |||
| Note 12 Refurbishments | ||||
| Lounge | £9,759.38 | |||
| Hall | £3,763.18 | |||
| £13,522.56 | ||||
| Note 13 G F Sundry Items | ||||
| bank charge | 0.73 | |||
| Salary payment software (Sage) |
147.60 | 120.00 | ||
| Kitchen expendables | 47.99 | |||
| Kindertot Expenses | 91.01 | |||
| Admin Expenses | 506.21 | 92.29 | ||
| Legal Fees | 33.00 | |||
| Carol Music | 70.80 | |||
| Mothers' Day | 26.00 | |||
| Fathers' Day | 9.00 | |||
| Independent examiner | 89.25 | 130.00 | ||
| General Expenses | 32.00 | |||
| £969.87 | £426.01 | |||
| Note 14 | ||||
| Activities Expenditure | ||||
| party | £27.50 |
| Car wash paid over to beneficiary |
£130.20 | |||
|---|---|---|---|---|
| Magician Evening | £673.48 | |||
| Bowling Evening | £182.34 | |||
| SSM (Island/Allsorts) Christmas Gifts |
£160.40 | £157.79 | ||
| Trustee Away Day | £164.70 | |||
| SSM Messy Harvest | £64.88 | |||
| Pastor Leaving Party | £683.90 | |||
| Messy Church | £90.13 | |||
| Ministry Expenses | £57.29 | |||
| Fair Expenses | £38.13 | |||
| Allsorts activities | £25.40 | |||
| Operating costs for Sunday Kitchen |
£335.63 | |||
| Café/Warm Space | £925.89 | |||
| Kindertots | £259.28 | |||
| £2,050.37 | £1,926.57 |
Note 15
| Note 15 | ||||
|---|---|---|---|---|
| Contra-entries: Interdepartmental transfers as expenditure | ||||
| Transient to café (warm space)costs |
300.00 | |||
| Transient to café (warm space)H&L |
1,550.00 | |||
| Church to NYI | ||||
| GF to bus fund for NYI fuel | ||||
| NYIphotocopying | ||||
| NYI heat and light | ||||
| SSM/Islandphotocopying | £9.45 | |||
| SSM to WEF | ||||
| SSM Heat and Light | £50.00 | |||
| cafe heat and light | £1,550.00 | |||
| Kindertots H&L | £150.00 | |||
| SundayKitchen to church | ||||
| £0.00 | £3,609.45 |
| Note 16 | ||||
|---|---|---|---|---|
| “Agency” payments | ||||
| Sponsored Child | 240.00 | |||
| Church weekend away |
| Alabaster | 122.13 | 63.19 | ||
|---|---|---|---|---|
| From BISD Pastors gift paid over |
250.00 | |||
| funeralpaid over | ||||
| funeralpaid over | ||||
| 553.19 | ||||
| Note 17 | ||||
| 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 | |||
| 30/09/2021 | £58,907.00 | |||
| 30/09/2022 | £53,554.00 | |||
| 30/09/2023 | £55,807.00 | |||
| 30/09/2024 | £63,136.00 | |||
| 24/07/2025 | £61,603.15 | £21,603.15 | Withdrawn | |
| 24/07/2025 | £40,000.00 | |||
Bolton first Church of the Nazarene Independent Examiner’s Report to the Trustees for the period 1 October 2024 to 30 September 2025
I report on the accounts for the year ended 20 September 2025 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
-
follow the procedures laid down in the general Directions given by the Charity Commission (under Section 145(5)(b)) of the Charities Act, and
-
state whether particular matters have come to my attention.
Basis of Independent Examiner’s statement
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 concerning 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 fair” view and the report is limited to those matters set out in the statement below.
Independent Examiner’s statement
In connection with my examination no matter has come to my attention
-
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
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
………………………………………………………………….
Independent Examiner
Relevant professional qualification(s) or body (if any)
Address: 16 Whitfield Square, Hunslet, Leeds, LS10 2QA
Date: 05[th] June 2026