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2021-09-30-accounts

MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE CHARITY COMMISSION REGISTRATION NUMBER 1159881

BOARD OF TRUSTEES’ REPORT

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2021

MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE

Wendover Road, Brooklands, Manchester, M23 9NF. Registered Charity 1159881.

Contents

OPENING STATEMENT .................................................................................................................................. 3 REFERENCE AND ADMINISTRATIVE INFORMATION ...................................................................................... 3 BOARD OF TRUSTEES .................................................................................................................................... 3 HOLDING/CUSTODIAN TRUSTEE ................................................................................................................... 4 BANKERS ....................................................................................................................................................... 4 INDEPENDENT EXAMINER ............................................................................................................................. 4 REPORT OF THE BOARD OF TRUSTEES .......................................................................................................... 5 STRUCTURE, GOVERNANCE AND MANAGEMENT ......................................................................................... 5 Structure and Organisation ....................................................................................................................... 5 Trustee Appointments .............................................................................................................................. 5 Governance and Wider Network ............................................................................................................... 5 RISK MANAGEMENT ..................................................................................................................................... 5 OBJECTIVES AND ACTIVITIES ......................................................................................................................... 6 Charitable Objectives ................................................................................................................................ 6 Public Benefit ............................................................................................................................................ 6 REVIEW OF THE YEAR.................................................................................................................................... 6 Aims and Objectives .................................................................................................................................. 6 Significant Activities During The Period..................................................................................................... 6 Achievements During The Period .............................................................................................................. 7 Future Plans .............................................................................................................................................. 7 Volunteers ................................................................................................................................................. 7 FINANCIAL REVIEW ....................................................................................................................................... 7 Reserves .................................................................................................................................................... 7 Financial Review of the Year ..................................................................................................................... 7 DECLARATION ............................................................................................................................................... 8 TREASURER’S REPORT ................................................................................................................................... 9 MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE REPORT ............................................................. 9 A1 Receipts................................................................................................................................................ 9 A2 Payments ........................................................................................................................................... 10 MANCHESTER BROOKLANDS SAVINGS ACCOUNT REPORT ......................................................................... 10 MANCHESTER BROOKLANDS NYI/KIDS CHURCH ACCOUNT REPORT .......................................................... 10 Balances as at 04 February 2022................................................................................................................. 11 Independent examiner’s report on the accounts ....................................................................................... 12 Section A: Independent examiner’s report .............................................................................................. 12 Section B: Disclosure ........................................................................................................................................ 14

Page 2 of 19

MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE Wendover Road, Brooklands, Manchester, M23 9NF. Registered Charity 1159881.

OPENING STATEMENT

The Board of Trustees presents its report and financial statements for the period from 01 October 2020 to 30 September 2021.

Charity Name: Manchester Brooklands Church of the Nazarene
Charity Commission Registration Number: 1159881
Principal Address: Wendover Road, Brooklands, Manchester, M23 9NF
Correspondence Address: 5 Ashcroft Road, Lymm, Cheshire, WA13 9HX
Website: www.brooklandschurch.uk

BOARD OF TRUSTEES

Name Position Appointed Resigned
Rev Michael Kane Pastor / Chairperson 1 January 2021
Lucy Frost Pastoral Assistant 26 February 2017
Mark Bolton Trustee / Secretary 15 February 2015
Sheila Strong Trustee / Treasurer 15 February 2015
William T Graham Trustee 15 February 2015
Jack Bolton Trustee 26 February 2017
Dean Stanfield Trustee 23 February 2020
Simona Stanfield Trustee 23 February 2020
Mark Rotheram Trustee 23 February 2020
Jon Fisher Trustee 23 February 2020 28 October 2020
Nicola Armett Trustee / Children’s Director 23 February 2020 30 April 2021

The Chairperson and Pastoral Assistant are ex-officio by virtue of their offices as Pastor and Pastoral Assistant of Manchester Brooklands Church of the Nazarene. The NYI, NMI and Children’s Ministry representatives (where appointed) are also ex-officio by virtue of their office within the Church.

Page 3 of 19

MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE Wendover Road, Brooklands, Manchester, M23 9NF. Registered Charity 1159881.

HOLDING/CUSTODIAN TRUSTEE

Church of the Nazarene British Isles South District

(A Charitable Company Limited by Guarantee: Company No 7028764)

112 Cranbourne Road

Ashton-Under-Lyne Lancashire OL7 9BW

BANKERS

Barclays Bank plc Manchester City Office Leicestershire LE87 2BB

INDEPENDENT EXAMINER

Mrs Hayley Pell 39 Beresford Road Chapel-en-le-Frith Derbyshire SK23 9AA

Page 4 of 19

MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE Wendover Road, Brooklands, Manchester, M23 9NF. Registered Charity 1159881.

REPORT OF THE BOARD OF TRUSTEES

The Board of Trustees of the Manchester Brooklands Church of the Nazarene Charitable Incorporated Organisation present the following report for the period from 1 October 2020 to 30 September 2021.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure and Organisation

The Charitable Incorporated Organisation (CIO) was set up on 09 January 2016 with registration number 1159881.

Trustee Appointments

The Pastor of the Church is ex-officio Chairperson of the Board of Trustees, and his position is normally reviewed after two years, and then every four years after that.

The Pastoral Assistant is a part-time paid employee, is an ex-officio non-voting member of the Church Board, but is not a Trustee.

The remaining Trustees are normally elected annually or biannually by the members of the Manchester Brooklands Church of the Nazarene.

Governance and Wider Network

The Board of Trustees aims to meet monthly 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 Manchester Brooklands Church of the Nazarene Charitable Incorporated Organisation (CIO) is one of the churches within 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 Eurasia Region of the global Church of the Nazarene which has its headquarters at Church of the Nazarene, Global Ministry Center, 17001 Prairie Star Parkway, Lenexa, Kansas, USA, 66220

The governing documents of the Manchester Brooklands Church of the Nazarene are: The Constitution of the Manchester Brooklands Church of the Nazarene (as approved by the Charity Commission of England & Wales, latest edition, presently dated 12 December 2014), and the rules and provisions of the Church of the Nazarene Manual as updated from time to time (currently: Church of the Nazarene Manual 2017-2021 (Kansas City: Nazarene Publishing House, Kansas City, Missouri, U.S.A., 2017) insofar as these rules and provisions are not inconsistent with any provision of the Constitution of the Manchester Brooklands Church of the Nazarene, or UK Charity Law.

RISK MANAGEMENT

The risk management strategy of the Church is in a continual process of formulation – in line with the Constitution – and in response to the changing circumstances that could impact upon the work of the Church. There has been further work on these in the past year.

The Board of Trustees, in considering this important task, take direction from ongoing 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.

Page 5 of 19

MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE Wendover Road, Brooklands, Manchester, M23 9NF. Registered Charity 1159881.

OBJECTIVES AND ACTIVITIES

Charitable Objectives

The Charity has the following objectives:

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 some of the activities undertaken to support the public benefit requirement.

REVIEW OF THE YEAR

Aims and Objectives

All our activities were to be carried out in full compliance with government Covid-19 guidelines. The aims for the year included:

Significant Activities During The Period

Page 6 of 19

MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE Wendover Road, Brooklands, Manchester, M23 9NF. Registered Charity 1159881.

Achievements During The Period

Future Plans

The Church Board meets on a regular basis to plan and look to the future of the Charity. Current proposals include:

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 our Church, 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 Manchester Brooklands 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 Board of Trustees reviews 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 from use of the building (or manse) and through the tithes, 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.

The Receipts and Payment Account shows that there was a net surplus in cash funds during the year of £3,469.

Page 7 of 19

MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE Wendover Road, Brooklands, Manchester, M23 9NF. Registered Charity 1159881.

DECLARATION

The Trustees declare that they have approved the Trustees’ report above. Signed on behalf of the Charity’s Trustees on 6 February 2022.

Revd Michael Kane Chairman

Andrew Mark Bolton Secretary

Page 8 of 19

MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE Wendover Road, Brooklands, Manchester, M23 9NF. Registered Charity 1159881.

TREASURER’S REPORT

Pastor, Church Board and Members

From what you have, take an offering for the LORD. Everyone who is willing is to bring to the LORD an offering. Exodus 35:5

We have made it through another year, coping as best as possible with the Coronavirus. It has been wonderful to see so many people face-to-face again, and I look forward to eventually reconnecting with everyone once again.

Please find attached the Independent Examiner’s Report and Annual Receipts and Payments Accounts for Manchester Brooklands Church of the Nazarene, Manchester Brooklands Savings Account and Kids Church Account covering the period 01 October 2020 to 30 September 2021 for perusal and acceptance.

MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE REPORT

A1 Receipts

Church Tithes, Offerings and Covenants are slightly higher this year by £284. The average half-yearly Gift Aid claim is up by £140, and although last year’s figure shows £10,867, this covered 3 periods.

Obviously in lockdown a lot of shopping was done online through Amazon Smile :-) Thank you to those who have nominated Brooklands as their charity to support. If you shop online through Amazon and would like to set the Church up as your nominated Charity, please speak to me.

Gifts and Donations includes £2,704 collected for the India Covid-19 support

Manse rent was lower this year as we had two changes in tenants, and the time taken for refurbishments meant loss of rent of £2,685.

As things start opening up, use of the Church for other activities, i.e. birthday parties, Kids dance and music club, Christmas events, etc., is increasing.

Taking the Gift Aid claim out of the equation, this year overall receipts show an increase of £940.

Page 9 of 19

MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE Wendover Road, Brooklands, Manchester, M23 9NF. Registered Charity 1159881.

A2 Payments

Total expenditure for the year is down by £5,767.80 compared to £5,989.09 last year. The main expenditure savings were made as follows:

New expenditure included

  1. Upgrading the computer software and equipment to continue the excellent online streaming our Tech Team are putting out.

  2. A payment to the Norfolk Project, which was a Church Plant project set up by Katie and Scott Cameron that we, Kings Lynn Church of the Nazarene and the British Isles South District were supporting. Unfortunately things did not work to plan and the Project cancelled.

  3. The Board felt it would be good to support Nazarene Theological College students as we have a number of students attending our Church. With this in mind, it was decided to contribute to the Prizes awarded at Graduation. To this end, and after some prayer and discussion it was agreed that we would sponsor the Social Theology prize at £100 per year from 2020. The amount seen on the account is for two years – 2020 and 2021

The BISD District Budgets are calculated at 20% of our Tithes, Offerings and Covenants, and all Budgets have been paid in full, in fact this year to assist the BISD through the COVID-19 period we overpaid by £800.

MANCHESTER BROOKLANDS SAVINGS ACCOUNT REPORT

This year we have managed to transfer £6,200 into the Savings Account.

MANCHESTER BROOKLANDS NYI/KIDS CHURCH ACCOUNT REPORT

As yet we have not been on any outings with the Kids Church.

Page 10 of 19

MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE

Wendover Road, Brooklands, Manchester, M23 9NF. Registered Charity 1159881.

BALANCES AS AT 04 FEBRUARY 2022

Account 08 Feb 2021
£
08 Feb 2020
£
Manchester Brooklands Current Account 4,334.24 5,362.67
Manchester Brooklands Savings Account 38,840.80 31,278.05
Manchester Brooklands NYI Account 1,660.00 1,160.00
Manchester Brooklands Kids Church Account (264.44) (129.25)

Respectfully submitted

Sheila Strong

SHEILA STRONG MAAT

Treasurer

Page 11 of 19

1 of 3

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

SECTION A: INDEPENDENT EXAMINER’S REPORT

Report to the Charity Name trustees/ MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE members of

On accounts for the year ended

30 SEPTEMBER 2021

Charity no 119588

Set out on pages

15 - 19

(remember to include the page numbers of additional sheets)

Respective The Charity’s Trustees are responsible for the preparation of the accounts responsibilities of The Charity’s Trustees consider that an audit is not required for this yea trustees and under section 144 of the Charities Act 2011 (“the Charities Act”) and that a examiner independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

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

.

report on the

accounts

Page 12 of 19

2 of 3

Section A: Independent examiner’s report (cont)

Independent In connection with my examination, no matter has come to my examiner’s statement attention

(other than that disclosed below *)

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the

  3. Charities Act; and

  4. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

  2. Please delete the words in the brackets if they do not apply.

Signed: Date: 18 JANUARY 2022

Name: HAYLEY PELL Relevant professional qualification(s) or body ASSOCIATION OF ACCOUNTING TECNICIANS (if any) Address: 39 BERESFORD ROAD CHAPEL-EN-LE-FRITH HIGH PEAK, DERBYSHIRE, SK 23 0NY

accounts report on the

Page 13 of 19

3 of 3

SECTION B: DISCLOSURE

Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.)

Give here brief details of any items that the examiner wishes to disclose

report on the

accounts

Page 14 of 19

MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE

(REGISTERED CHARITY NUMBER 1159881)

INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD 01 OCTOBER 2020 TO 30 SEPTEMBER 2021

BALANCE BROUGHT FORWARD
INCOME
Tithes & Offerings
Covenants
Amazon Smile
Barnabus Harvest Donations
Deposit on Manse
Gift Aid
Gift for Technical Equipment
Gift/Donations
Manse Rent
Mini Bus Hire Donations
Norfolk Project Refund
Penny Boxes
Use of Premises
SAVINGS ACCOUNT
Transferred to Current Account
Transferred to Savings Account
01 OCTOBER 2020 - 30 SEPTEMBER 2021
01 OCTOBER 2019 - 30 SEPTEMBER 2020

5,711.28

56,235.36

12,137.64


24,429.90


109.80


410.00


400.00

7,527.63

110.00


5,448.25


4,755.00



170.00

17.14


720.00

1,392.22

47,347.80

11,329.41


24,954.00


81.90


245.00



10,866.76



2,575.00


7,440.00


70.00


17.49


635.00



61,946.64

(6,200.00)
6,000.00

(12,200.00)


59,856.78

3,900.00
7,500.00

(3,600.00)



55,746.64


63,756.78

Page 15 of 19

EXPENDITURE
PASTOR
Salary
Gross Salary
HMRC CVJR Claim
Christmas Love Gift
Housing Allowance
Pension
Expenses
Personal Development
CHURCH
Pastoral Assistant
Salary
HMRC CVJR Claim
Church Support Worker Expenses
"Carols in the Park"
Administration Fee
Brochures/Editorials/Posters
Christians Against Poverty
Christmas Decorations/Cards
Church Cleaning
Church/Garden Maintenance
Communion Cups & Wafers
Computer Equipment (Note 1)
DBS Checks
District Assembly Expenses
Fire Protection/Security Alarm
Gas/Electricity
Gifts & Donations (Note 2)
Insurance
Kitchen Consumables//Repairs
Licences (Note 3)
Live Streaming Equipment

52,277.70

19,385.96
16,421.19

18,015.87

(1,594.68)


400.00


1,595.53


497.19


137.05


335.00


21,163.94


2,478.82

4,160.16

(1,681.34)






327.50


75.00


300.00


212.00


1,929.81


708.26


130.00


67.77


141.25




84.00


2,343.72


6,207.46


2,113.74


40.99


694.38


605.50


58,045.50

29,487.97


23,969.02








4,504.68


752.82


261.45




16,692.94


2,744.27

3,882.70

(1,138.43)


20.00


189.47


328.50


13.95


660.00


166.85


1,535.30


1,242.72


193.28




129.00


114.00


233.40


2,074.95


765.36


1,916.27


97.25


403.73


Page 16 of 19

Mini Bus Hire
Camera for Live Streaming
Norfolk Project
NTC Social Theology Prize
Office Supplies/Postage
Piano Tuner
Tech Team Gifts
Telephone / Broadband
Virtual Service (Note 4)
Visiting Speakers
Water
MANSE
24/7 Home Rescue
Deposit to Investor Services
Insurance
Council Tax
Maintenance (Note 5)
Repairs & Maintenance
Deposit from 1st Tenant
Deposit from 2nd Tenant
NYI/KIDS CHURCH
Allowance - Kids Church
Allowance - NYI Account
Chocolates
Prizes/Materials
BISD
District Budget
BALANCE CARRIED FORWARD





500.00


200.00


73.94


50.00


325.00


841.80


459.91


160.00


93.09



3,113.84


249.54


800.00






2,064.30

2,889.30

(225.00)

(600.00)



526.96


240.00


250.00


36.96





8,087.00


8,087.00

Page 17 of 19

MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE

(REGISTERED CHARITY NUMBER 1159881)

NOTES TO THE ACCOUNTS

1
2
3
Computer Equipment
Computer Cables
Ethernet port
HDMI Splitter
Gifts & Donations
"Home"
Barnabus Harvest
China Cup Café
Christingle Materials
Kane's Welcome Hamper
Maranatha Trust Love Gift
Mrs I Rowley - Poem book
NMI - India Covid-19 Donations
Revd Stanfield Farewell Gifts
Salford Street Pastors
Voucher for T&A Ingram
Licences
CCLI Licences
Licences
Proclaim Licence

23.28
16.00
28.49
67.77
717.50
190.60
3,000.00
2,299.36
6,207.46
276.67
268.87
148.84
694.38


400.00
20.00
45.36
100.00
50.00
50.00
100.00
765.36
403.73
403.73

Page 18 of 19

4
5
Virtual Service Expenses
Antiseptic Gel & Dispensers
CCLI Virtual Licence
Green Screen
Kids Spot Costumes
Pcloud Storage
Text Messaging Service
Zoom Subscription
Manse Maintenance
24/7 Home Rescue Call Out Fee
Advertising
Boiler Service/PAT Testing
Carpet/Laminate Flooring
Cleaning With Care
Dishwasher & Washing Machine
for Manse
Fitting new cooker
Fixtures & Fittings
Furnishings
Garden Maintenance
Key Entry Limited
Landlord's EPC Report
Lights
New Cooker
Rapid Secure
500.00 69.99
80.92
309.00
459.91
29.00
225.00

70.00
319.64
1,000.00
204.70
45.00
41.97
249.99
204.00
2,889.30
150.00
50.40
60.00
143.88
404.28
30.00
29.00
200.00
2,140.00
118.47
2,517.47

Page 19 of 19