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2025-09-30-accounts

Registered Charity Number: 1159621

Sheffield Church of The Nazarene

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS For the year ended 30 September 2025

Contents

Page
Legal and administratve informaton 1
Trustees' annual report 2 – 7
Independent Examiner's Report 8
Receipts and payments account 9
Statement of assets and liabilites 10
Notes to the accounts 11 - 12

Sheffield Church of the Nazarene Legal and administrative information For the year ended September 2025

Trustees

Trustees
Positon Date Appointed Date Resigned
Helen Roberts Secretary 24/12/2014
Paul Salmons Treasurer 22/03/2021
Vivien Jessop 22/03/2021
Simon Cheatle 22/03/2021
Sam Hollingworth 12/02/2023
Rev Bev Fitzjohn Pastor 01/10/2025
Rev Rob Fitzjohn Pastor 01/10/2025
Key management
Rev Tommy Goodwin Interim Pastor 01/11/2023 30/09/2025
Charity number
1159621

Contact address

Fitzroy Road Sheffield S2 3BB

Accountants

Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

1

Sheffield Church of The Nazarene Trustees' annual report For the year ended 30 September 2025

The Trustees submit their annual report and the financial statements for the year ended 30 September 2025.

Structure, governance, and management

Sheffield Church of The Nazarene is a Charitable Incorporated Organisation which registered with the Charity Commission on 24 December 2014. Sheffield Church of The Nazarene is governed by the rules and regulations set down in its governing document.

Trustee Appointments

The Senior Pastor of the church is ex-officio chairperson of the Board of Charity Trustees and their position is reviewed after two years and then every four years after that. Having served as Interim Pastor since the 1[st] November 2023, Rev Tommy Goodwin concluded his ministry with us on the 30[th] September 2025, with the appointment of Rev Beverley Fitzjohn and Reb Robert Fitzjohn as Co- Senior Pastors on the 1[st] October 2025, each on a 0.5 contract.

The remaining Trustees are elected annually by the members of Sheffield Church of The Nazarene at the annual general meeting held in February / March each year.

The Chairperson is ex officio by virtue of his/her office as Pastor of Sheffield Church of The Nazarene and the NYI and Children’s Ministry representatives are also ex officio by virtue of their office within the Church. The leader of our Children’s Ministries, Maggie Meade, chooses not to sit on the Board of Trustees.

Governance and Wider Network

The Board of Trustees meets 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/CIO is a member of the Church of The Nazarene British Isles South District (a Charitable Company Limited by Guarantee, Company No 7028764; Charity No 1133336) which in turn is a member of The Global Church of The Nazarene which has its headquarters in Lenexa, USA.

Committees

Committee chair and members are appointed annually by the Board of Trustees. Committees report to the Church Board at Board meetings. Committees make recommendations to the Board but do not make decisions.

The Finance Committee will meet at least once a year to review staff renumeration and make a recommendation to the Board.

Committee Members as at 30 September 2025:

Finance Commitee Paul Salmons - Chair Helen Roberts Christine Ritchie

Health & Safety matters relating to the church are reviewed by the Church Administrator and taken to the Board for comment and approval.

2

Sheffield Church of The Nazarene Trustees' annual report - continued For the year ended 30 September 2025

Staffing

The Trustees recognise and are grateful for the hard work and commitment of all staff, all of who work over and above to promote the values and aims of the Church.

Salaries are reviewed annually in accordance with “Staff Pay Review Policy” and guidance provided by the holding trustee, Sheffield Church of the Nazarene British Isles South District. The recommendation from the holding trustee this year was a 5.55% increase to the basic pay rate and 3.33% increase to allowances, which represents a significant increase over the past 3 years.

Staff for this period have been:

Date Appointed/Resigned

Jo Bambrough Administrator 8 hrs / wk June Saunders Cleaner 4.5 hrs / wk David Saunders Cleaner 2 hrs / wk Jackie-Anne Moxon Cleaner 2 hrs / wk Rev Tommy Goodwin Interim Pastor 32 hrs / wk Rev Beverley Fitzjohn Co Pastor 18.75 hrs / wk Rev Robert Fitzjohn Co Pastor 18.75 hrs / wk

Resigned 30/09/2025 Appointed 01/10/2025 Appointed 01/10/2025

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 Board of 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

The objects of the CIO are the advancement of the Christian faith as part of the church of the Nazarene inc. and the District principally but not exclusively in England.

In practice the charity undertakes the following:

When planning our activities for the year the Board of Trustees has considered the Charity Commissions guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.

3

Sheffield Church of The Nazarene Trustees' annual report - continued For the year ended 30 September 2025

Review of the Year

The aims for the year included:

During the year the charity fulfilled its aims by running a variety of activities and resources on line and in person:

4

Sheffield Church of The Nazarene Trustees' annual report - continued For the year ended 30 September 2025

We have been able to open up our building to hire to community based organisations and groups with regular weekly bookings from:

Heeley Plus have used our building for “Healthy Eating” workshops over a series of weekly programmes.

Fortix training have made occasional use of our downstairs rooms.

Our hall downstairs is used throughout the year for private hire for children’s parties.

Significant events during the period include :

The sale and purchase of the church Manse. The old Manse was a semi-detached Victorian property which carried significant maintenance and repair costs – estimated that a new roof would be needed in the next 10 years, overhaul of central heating system, damp cellar. In addition access to the property was up steep steps making it difficult for anyone with limited mobility or babies/toddlers in prams or strollers. There was no off road parking and no garage making any switch to an electric vehicle difficult. There was no downstairs toilet meaning that any visitors requiring use of a toilet needed to go upstairs into family space.

With the approval of the District the Board agreed to sell the property and look for something more suitable.

A new Manse was purchased that provided a garage and off road parking, limited steps to access the house with no steps from the pavement, a downstairs toilet for use of visitors, a more modern central heating system and other advantages e.g. flat gardens front and back, ample storage, an attic conversion that could be used as office space or a family room.

The purchase and sale of the two properties concluded at the beginning of March 2025.

5

Sheffield Church of The Nazarene Trustees' annual report - continued For the year ended 30 September 2025

Having previously given notice of her intention to step down from running the Wednesday Lunch Club for vulnerable adults, Christine Ritchie concluded her voluntary service to Lunch Club at the end of March. No one was able to take over running Lunch Club and the club closed at the end of March.

Friday Club for school years 7 to 13 closed early for the summer at the beginning of July, due to a few disruptive individuals making it difficult for the Club to operate. The Club is planned to move to a Thursday evening at the start of 2026.

The recruitment and appointment of Co Pastors Beverley and Robert Fitzjohn. Whilst it had been known in the wider Nazarene church that we were looking to recruit a new pastor an active recruitment process started in March 2025, concluding in July when a members vote approved that Beverley and Robert be called as Co Pastors to the Sheffield Church.

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 Board of Trustees is grateful for the work and support of all the members and friends of the church.

As at 30 September 2025 a total of 42 volunteers are willing to work with children, youth and vulnerable adults and have been vetted through the Church Safeguarding Policy and have an Enhanced DBS Disclosure. As at 30 September 2025 approximately 35 volunteers support the Church on a weekly basis.

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 tithe offerings and donations received. There is much more that the Board of 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.

During the year, grants were received as follows:

Reserves

The charity has a policy of keeping 3 month's regular outgoings in reserve. As at 30 September 2025 this target was £23,160.

Unrestricted cash funds held at 30 September 2025 were £39,811, higher than the current target. The situation is regularly monitored by the Board of Trustees.

6

Sheffield Church of The Nazarene Trustees' annual report - continued For the year ended 30 September 2025

Plans for Future Periods

The Board of Trustees meets on a monthly basis to plan and look to the future of the charity. Under the guidance of our newly appointed Co Pastors Rev Beverley and Rev Robert Fitzjohn, the aim of the Church for the coming year is to maintain the current objectives and activities as previously outlined.

The Trustees declare that they have approved the Trustees’ report above on 15 June 2026.

Signed on their behalf by:

Paul Salmons Trustee

7

Independent Examiner’s Report to the Trustees of Sheffield Church of The Nazarene (“the Charity”)

I report to the Trustees on my examination of the accounts of the Charity for the year ended 30 September 2025.

Responsibilities and basis of report

As the charity Trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 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.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that, in any material respect:

  1. accounting records were not kept as required by section 130 of the Act; or

  2. the accounts do not accord with those records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Sarah Lightfoot, FCA DChA 18 June 2026 Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

8

Sheffield Church of the Nazarene Receipts & payments account For the year ended 30 September 2025

Unrestricted
fund
Notes
£
Receipts
Tithes, donations & gifts
56,362
Gift aid rebate
12,917
Legacy
10,000
Grants
-
Room Hire
14,403
Events income (including subs)
4,929
Other income
1,070
99,681
Asset and investment sales
Net proceeds from sale of property
375,872
(after deduction of associated costs)
Total receipts
475,553
Payments
Staff costs
2
40,418
Travel and subsistence
5,428
1,347
3,490
21,781
Buildings maintenance
13,153
Insurance
3,468
Equipment
601
Consumables
280
Professional fees
539
Events
7,295
Gifts and donations
1,961
Worship related
2,890
Training/Staff development
235
District budgets
11,040
New Manse costs
8,978
Other costs
309
Independent examination fees
3
1,113
124,326
Asset and investment sales
Costs of property purchase
334,638
(including associated costs)
Total payments
458,964
Net receipts/(payments) for the year
16,589
Transfer between funds
4
1,275
Net movement in funds
17,864
Total funds brought forward
21,947
Total funds carried forward
39,811
Volunteer expenses
Utilities, inc telephones, broadband, TV
licence and council tax
Visiting speaker costs
Restricted
funds
£
22,160
1,825
-
1,950
-
1,552
118
27,605
-
27,605
-
-
-
-
-
-
-
45
-
-
4,670
19,485
64
-
-
-
-
-
24,264
-
24,264
3,341
(1,275)
2,066
2,998
5,064
2025
Total
£
78,522
14,742
10,000
1,950
14,403
6,481
1,188
127,286
375,872
503,158
40,418
5,428
1,347
3,490
21,781
13,153
3,468
646
280
539
11,965
21,446
2,954
235
11,040
8,978
309
1,113
148,590
334,638
483,228
19,930
-
19,930
24,945
44,875
Unrestricted
fund
£
69,874
14,139
-
-
10,446
3,969
142
98,570
-
98,570
32,450
1,566
306
1,767
21,043
5,632
3,396
1,676
247
559
7,274
1,770
1,516
70
12,847
1,439
101
774
94,433
-
94,433
4,137
2,255
6,392
15,555
21,947
Restricted
funds
£
11,772
639
-
3,490
-
4,172
-
20,073
-
20,073
250
-
-
-
-
-
-
211
-
-
6,392
11,445
-
-
-
-
-
-
18,298
-
18,298
1,775
(2,255)
(480)
3,478
2,998
2024
Total
£
81,646
14,778
-
3,490
10,446
8,141
142
118,643
-
118,643
32,700
1,566
306
1,767
21,043
5,632
3,396
1,887
247
559
13,666
13,215
1,516
70
12,847
1,439
101
774
112,731
-
112,731
5,912
-
5,912
19,033
24,945

9

Sheffield Church of the Nazarene Statement of assets and liabilities As at 30 September 2025

Unrestricted
fund
£
Cash assets
Balances at bank and cash
39,811
Total
39,811
Debtors
Gift aid claimable on gifts received up to 30 September
4,299
Room hire
128
Legacy
7,645
Gifts and donations
-
12,072
Assets retained for the charity's own use
Basis of valuation
Church property - renovation work
Cost
Manse
no disclosure
Land
Cost
Equipment
Actual cost or estimated
replacement cost
Restricted
funds
£
5,064
5,064
2,615
-
-
-
2,615
2025
£
44,875
44,875
6,914
128
7,645
-
14,687
617,056
3,400
45,969
666,425
Unrestricted
fund
£
21,947
21,947
6,649
165
-
1,000
Restricted
funds
£
2,998
2,998
-
-
-
-
7,814
2024
£
24,945
24,945
6,649
165
-
1,000
7,814
617,056
3,400
46,697
667,153

The legal title to the ownership of the church and the manse is the Church of the Nazarene British Isles South District (BISD) who is the "holding trustee". However, the usage of the properties on an ongoing basis and the terms of disposal of the property are such that the Charity recognises the properties as being owned for accounting purposes.

Liabilities
Accountancy & independent examination fee
Professional fees
Staff costs
1,050
113
562
1,725
-
-
-
-
1,050
113
562
1,725
810
113
562
1,485
-
-
-
-
810
113
562
1,485

These Financial Statements are accepted by the trustees on 15 June 2026.

Signed on behalf of the trustees by:

Paul Salmons

10

Sheffield Church of the Nazarene Notes to the accounts For the year ended 30 September 2025

1 Receipts & payments account

Receipts and payments accounts are statements that summarise the movement of cash into and out of the organisation during the financial year. In this context "cash" includes cash equivalents, for example, bank accounts where cash can be readily withdrawn to pay for debts as they become due.

Funds

General funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

2 Staff costs

Salaries
Employer's NI contributions
Employer's allowance
Employer's pension contributions
2025
£
38,907
3,019
(3,019)
1,511
40,418
2024
£
31,357
2,181
(2,181)
1,343
32,700

The average number of employees during the year was 5 (2024: 5).

3 Fees paid to independent examiner's organisation

No other fees were paid to the independent examiner's organisation.

4 Restricted funds

Missions
Lunch club
Lunch Break
Children & Youth
Other
Balance
b/fwd
£
103
1,461
20
211
1,203
2,998
Receipts
£
15,462
4,207
1,478
-
6,458
27,605
Payments
£
(13,508)
(4,678)
(1,182)
(64)
(4,832)
(24,264)
Transfers
£
-
(990)
(285)
-
-
(1,275)
Balance
c/fwd
£
2,057
-
31
147
2,829
5,064

Missions

Donations given and events held specifically to be spent on gifts and donations to missions are held in this fund, including balances for NMI and the balance of a donation used for a mission project in the local community.

Lunch club

The lunch club receives a grant from the Sheffield City Council to partially fund its activities, therefore the full income and expenditure is held in a restricted fund. £990 was transferred to unrestricted funds, representing the internal rent charge for use of the building.

Lunch Break

The Café Church receives funds by donations, therefore the full income and expenditure is held as a restricted fund. £285 was transferred to unrestricted funds, representing the internal rent charge for use of the building.

Children & Youth

Monies given to the Children & Youth departments to spend on their activities.

11

Sheffield Church of the Nazarene Notes to the accounts - continued For the year ended 30 September 2025

4 Restricted funds - continued

Other

Other monies given for restricted purposes are included in this fund, to ring-fence them according to the Donor's wishes.

Previous year comparison
Missions
Lunch club
Lunch Break
Children & Youth
Other
Balance
b/fwd
£
472
1,166
9
211
1,620
3,478
Receipts
£
8,277
8,420
1,237
180
1,959
20,073
Payments
£
(8,646)
(6,370)
(861)
(180)
(2,241)
(18,298)
Transfers
£
-
(1,755)
(365)
-
(135)
(2,255)
Balance
c/fwd
£
103
1,461
20
211
1,203
2,998

5 Related party transactions

Due to the structure of the charity, it is possible that various trustees and key management (including the pastor) (and family members) could be employed by the Sheffield Church of the Nazarene. Gross salaries and moving costs for trustees and key management totalled £34,708 (2025: Gross salary for trustees and key management totalled £27,530).

Conflicted trustees do not vote on matters relating to salary changes. Employment of trustees and connected persons is permitted by section 7.2.3 and 7.3 of the constitution.

T Godwin (Interim pastor and key management) lived in the manse during the year and the charity pays for the property maintenance, council tax, water and insurance directly. The net payments by the church was £4,115 in the year (2025: £3,834 was paid relating to the property).

A gift of £500 was given to Nazerene Theological College, of which H Roberts is a trsutee - this conflict was noted by the trustees when deciding to make this gift.

Trustees often attend meetings and events on behalf of the charity. The charity paid £349 for 3 trustees to attend events during the year.

Other trustees and their family have received travel expenses incurred during activities for the church and also small gifts for Christmas and Easter presents and gift vouchers as thank-you's for help.

As with other churches, trustees, key management and their families donate regularly towards the work of the church. £23,490 was given towards the general work of the church (2024: £19,408) and restricted income given from trustees and their families amounted to £8,023 (2024: £1,366) for restricted purposes open to all members to give.

12