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
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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.
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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
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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.
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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:
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a. 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.
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b. To serve and enhance the local community.
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:
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a. Oversee a smooth transition from a retiring pastor to his successor.
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b. Continuation of weekly Christian worship meetings and promotion of the Christian faith in accordance with the principles of the Church of the Nazarene.
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c. Work with children and young people to promote the Christian faith and provide local social benefit.
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d. Continuation of mid-week meetings for adults.
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e. Continuing to develop links with the local community, enhance the involvement of the Church with relevant local agencies to support the local community, where necessary taking account of recent changes in government regulations.
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f. Continue to partner with and make the Church building available to relevant local agencies seeking to benefit the local community. Such agencies include but are not restricted to Manchester City Council, the NHS, FoodCycle, and Brooklands Tenants and Residents Association.
Significant Activities During The Period
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a. Weekly worship services, conducted in the Church premises and online, by Revd Karl Stanfield, Revd Michael Kane and other visiting speakers, with assistance and input from the Church Board and the Pastoral Assistant.
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b. Engagement with children through Sunday meetings (at the Church premises and online) to promote Christian values and ethical education.
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c. Weekly parent and child group.
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d. A weekly Community Café, jointly hosted by Manchester City Council councillors for the Brooklands ward.
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e. Weekly prayer meeting (including online) to consider the needs of the congregation and community.
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f. Weekly free meal provided for local residents, hosted by partners FoodCycle – a charity.
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g. Close working relationships with the Brooklands Tenants and Residents Association, and local Manchester City Councilors.
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h. Management of the insurance claim and subsequent repairs to the Church manse following extensive criminal damage by previous tenant. Repairs are now complete and a new tenant is in place.
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MANCHESTER BROOKLANDS CHURCH OF THE NAZARENE Wendover Road, Brooklands, Manchester, M23 9NF. Registered Charity 1159881.
Achievements During The Period
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a. Continued growth of the membership and Church attendance.
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b. Increased community engagement.
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c. Strengthened relationship with partners.
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d. The development of equipment and training to provide a virtual online Church to both the housebound and wider community near and far.
Future Plans
The Church Board meets on a regular basis to plan and look to the future of the Charity. Current proposals include:
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a. Continued practical improvements to our Church premises and the manse;
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b. Strengthening of the faith of our membership through in-person and online worship, pastoral visitation and other means of communication - such as enhanced online digitised editions of the weekly Update newsletter being sent on request to all members and friends of the Church;
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c. Seek opportunities for Christian expression; and
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d. To develop ways of ‘loving our neighbour’ by supporting and reaching out to our local community.
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.
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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
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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.
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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:
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Pastor and Church Support Worker Salary subsidised through the furlough scheme – Saving £3,276.02
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"Carols in the Park" not held – Saving £189.47
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Christians Against Poverty has been suspended – Saving £360.00
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Although Manse Expenses were higher than last year, this was reduced by withholding some –
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of the deposits refunded to the outgoing tenants Saving £453.17
New expenditure included
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Upgrading the computer software and equipment to continue the excellent online streaming our Tech Team are putting out.
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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.
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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.
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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
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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:
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examine the accounts under section 145 of the Charities Act,
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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
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to state whether particular matters have come to my attention. My examination was carried out in accordance with general Directions
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
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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 *)
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which gives me reasonable cause to believe that in, any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the
-
Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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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
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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
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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 |
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| 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 |
|
|---|---|---|---|
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| 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 |
|---|---|
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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 |
||
|---|---|---|---|---|---|
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| 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 |
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