## **LLAY CHURCH OF THE NAZARENE**
## **FINANCIAL STATEMENTS & TRUSTEES’ REPORT**
## **YEAR ENDED 30 SEPTEMBER 2020**
## **Charity number 1160604**
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## **CONTENTS**
||**Page**|
|---|---|
|**Trustees’ report**|**3 - 7**|
|**Independent examiner’s report**|**8**|
|**Receipts and payments accounts**|**9**|
|**Statement of assets and liabilities**|**10**|
|**Notes to the accounts**|**11 - 13**|
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## **Llay Church of The Nazarene Report of the Board of Trustees for the year ending 30 September 2020**
The Board of Trustees presents its report and financial statements for the year ending 30 September 2020.
## **Reference and Administrative Information**
Charity name: Llay Church of The Nazarene Charity Registration Number: 1160604 Principal Address: Nant y Gaer Road, Llay, Wrexham LL12 0SG
## **Board of Trustees**
Mr David Gilmour (Chairperson) Mrs Anwen Atkinson Reappointed March 2021 Mrs Fay Davies Finished term March 2021 Mr. Austin Denton Resigned January 2021 Mr Grant Evans (Treasurer) Resigned December 2020 Mrs Catherine Lucas Reappointed March 2021 Ms Glenys Mackenzie- Hughes Reappointed March 2021 Mr Jonathan Sankey (Secretary) Reappointed March 2021
The Chairperson is ex officio by virtue of his/her office as Pastor of Llay Church of The Nazarene.
## **Holding/Custodian Trustee**
Church of the Nazarene British Isles South District (A Charitable Company Limited by Guarantee: Company No 7028764)
## **Website: www.llaycommunitychurch.com**
**Bankers:** NatWest Bank, 33 Lord Street, Wrexham. LL11 1LS
## **Independent Examiner:** Mr Luke Howson
Finansure Limited 2 Sheppard Street Brymbo Wrexham LL11 5FF
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## **Llay Church of The Nazarene Report of the Board of Trustees for the year ended 30 September 2020**
## **Structure, Governance and management**
## **Structure and Organisation**
The charitable incorporated organisation (CIO) was set up on 23 February 2015 and is registered with the Charity Commission for England and Wales - registration number 1160604.
## **Trustee Appointments**
The Pastor of the church is ex-officio chairperson of the Board of Charity Trustees and his/her position is reviewed after two years and then every four years after that. The remaining Trustees are elected annually by the members of Llay Church of The Nazarene at the Annual General Meeting held in January/February each year.
## **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.
The CIO is governed by an approved governing constituting document drawn up by Anthony Collins, Charity Solicitors, Birmingham and approved by the Charity Commission for England and Wales and HMRC. The governing document is based on the Manual of the Global Church of The Nazarene where UK law permits.
## **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**
## **Charitable Objectives**
The charity has the following objectives:
- 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.
- 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 the activities undertaken to support the public benefit requirement.
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## **Llay Church of The Nazarene Report of the Board of Trustees for the year ended 30 September 2020**
## **Review of the Year**
As almost all charitable organisations could testify, this past year has been one of great challenges, accompanied by new opportunities to accomplish our aims and objectives. Our first major event in the life of the Church was Epic Harvest- an evening of craft, games, and refreshments, accompanied by a short devotional thought from Scripture. Many families from the community attended, and were deeply appreciative of this alternative Hallowe’en event.
Our Harvest event was followed by Epic Christmas, a creative way of presenting the Christmas message through story, craft, and a visit from Santa. Again, many families attended this very successful and meaningful event.
The Church’s work with children and families was supported by a developing partnership with the local Primary School. The Pastor visited the school most weeks during term-time, building a chaplaincy relationship with both pupils and staff. The Church had the privilege of reciprocating when the school choir visited the Luncheon Club Christmas dinner.
This year the Church also hosted a placement student from Nazarene Theological College. His work with the youth in particular greatly enhanced that area of work, along with his contributions to the Epic events, and the monthly community movie nights.
Throughout this year, the Church was able to support a number of local and international causes, such as a Christmas shoebox appeal, Wrexham Foodbank, and hosting a homeless shelter one night a week throughout the Winter. We also had the privilege of partnering with other churches in the village in various events.
Until March, the regular events of the Church continued apace. Parent and Toddlers, the Luncheon Club for seniors, the work of the Ark Kids’ Club and Nazarene Youth International’s weekly youth meetings all helped contribute to the mission of the Church, which is to serve our community through proclaiming the Christian message.
Each Sunday the Church met for corporate worship, including age-specific material for children. We also served our members and neighbours through funerals, weddings, receiving new members, and various other activities.
Obviously, this all changed dramatically in March with the arrival of the first COVID lockdown. Regular activities in the Church were suspended, and our work moved almost exclusively online.
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## **Llay Church of The Nazarene Report of the Board of Trustees for the year ended 30 September 2020**
## **Review of the Year (continued)**
We were able to continue to offer worship services every week through lockdown, albeit in a very different fashion. Our Luncheon Club maintained contact with some of the most vulnerable and isolated members of our network through mailing out parcels; the Parent and Tots team provided a number of online nursery rhyme and story sessions; our Youth utilised various online resources to meet and stay in touch throughout the week.
Our children had specially developed material almost every week, consisting of video messages, craft activities, and music; gift packs were delivered to the various groups in the Church; a number of our house groups shifted online in order to stay connected with one another; a team of volunteers collected shopping for individuals in the village who felt unable to leave their homes; we even moved our Summer children’s ministry to YouTube with ‘Epic Online.’
As restrictions eased, we were able to open the Church up for individual and household prayer, and were able to conclude the year with two brand new services with limited congregationsone aimed at families with young children, and the other at adult members.
Little of this would have been possible without the hard work of a large team of volunteers. It is important to remember that the Pastor is the only full-time employee of the Church- the various ministries and activities are led, organised, and maintained by volunteers, many of whom also have full-time jobs and give their time and energy freely and without complaint. Their work is deeply appreciated, and makes a great difference in the Church and village. Special mention must be made of the expertise provided by medical professionals in the fellowship, who have guided the Church through a COVID world.
Finally, the Church Board have served through a season that has presented unprecedented challenges in various forms. The sacrificial devotion that has been shown to their Church family will not soon be forgotten.
## **Reserves**
The charity has a reserves policy of keeping £10,000 to be used in the event of emergency repairs being required on the buildings. 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.
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## **Llay Church of The Nazarene Report of the Board of Trustees for the year ended 30 September 2020**
## **Financial Review of the Year**
During what has been a financially unstable year for the Church, the overall income has decreased in comparison to the previous financial year. Collection and activities income has most notably decreased, although this is partially offset by the increase in room hire income; over the last 12 months the volume of bookings has significantly increased.
Although there are many projects that the Church board would like to proceed with, the pandemic has meant that many of them have had to be delayed. The Church board have had to take caution with expenditure over the previous financial year; at times, the income varied significantly from month to month so it has been very difficult to recognise an income trend that we could base future spending decisions upon.
Due to the care taken with expenditure, the Church has ended the financial year £4,321 better than the year began. This net gain is broken down as follows:
- Church operating account - £21,379*
- Family ministry account - -£443
- Santander reserves account - -£19,282*
- Luncheon club - £2,002
- Activities cash - £664
*The Santander account was closed, and the funds transferred to the Church operating account during the financial year.
The net gain is because the Church and Church groups have not been able to hold physical activities / events and have taken caution in how money is spent during the period.
Based on the net gain the Church has seen, at the end of the financial year the Church board agreed to make donations to several charities amounting to £750 in total, which will be recognised in the results of the next financial year.
## **Plans for Future Periods**
The Board of Trustees meets monthly to plan for the immediate and long-term future of the Church.
## **Declaration**
The Trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees on ………13.08.2021………..
…………………………… ……………………………… D Gilmour (Chair) J Sankey (Secretary)
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## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF LLAY CHURCH OF THE NAZARENE FOR THE YEAR ENDED 30 SEPTEMBER 2020**
I report on the receipt and payments accounts of the charity for the year ended 30 September 2020, which are set out on pages 9 to 13.
## **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 report**
My examination was carried out in accordance with the 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 you as 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**
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:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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. ………………………………………….. ………………………………… 16th August 2021 / L M Howson MAAT Finansure Ltd, 2 Sheppard Street, Brymbo, Wrexham, LL11 5FF **8 |** P a g e
## **Llay Church of the Nazarene**
## **Receipts and Payments Accounts**
## **1[st] October 2019 to 30[th] September 2020**
|**Income**
Note
Collections
Missions
1
Gift Aid Tax Refund
Activities Income
2
Job retention scheme
Other Income
3
**Total Income**
**Expenditure**
Church
4
Manse
5
Pastoral
6
Miscellaneous
7
Missions - Expenditure
1
Nazarene Budgets
Activities Expenditure
2
**Total Expenditure**
**Excess Income over Expenditure for the Year**
**Balance Brought Forward**
**Balance Carried Forward**|2020
2019
£
£
36,210
39,742
20
1,852
8,138
7,991
5,464
8,225
650
-
3,325
950|
|---|---|
||**53,807**
**58,760**|
||7,084
9,412
3,197
4,850
24,887
22,070
2,858
1,675
1,493
3,264
7,235
6,011
2,807
10,925|
||**49,561**
**58,207**|
||2020
2019
£
£
**4,246**
**553**
**31,488**
**30,935**|
||**35,734**
**31,488**|
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## **Llay Church of the Nazarene**
## **Assets and liabilities as of 30[th] September 2020**
||**2020**|**2019**|
|---|---|---|
|**Cash Funds**|**£**|**£**|
|**Church Bank Account**|**Church Bank Account**
**29,583**|**8,203**|
|**Youth Bank Account**|**1,975**|**2,418**|
|**Luncheon Club Bank & Cash**|**3,110**|**1,183**|
|**Deposit Account**|**-**|**19,282**|
|**Activities Cash Balance**|**1,066**|**402**|
|**Total Funds Held**|**35,734**|**31,488**|
**All interests in Real Property are held in the name of The Church of The Nazarene British Isles South District as Holding Trustees on the Model Trusts.**
## **Assets retained for the charities own use**
||**2020**|**2019**|
|---|---|---|
||**£**|**£**|
|**PA Media & Music Equipment**|**9,331**|**10,368**|
|**Kitchen & Cleaning Equipment**|**5,119**|**5,688**|
|**Furniture & Fixtures**|**5,796**|**6,440**|
|**Office Equipment**|**365**|**405**|
|**Total**|**20,611**|**22,901**|
## **Declaration**
These financial statements were approved by the trustees on ………13.8.21…………… and are signed on their behalf by:
…………………………… ……………………………… D Gilmour (Chair) J Sankey (Secretary)
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## **Llay Church of the Nazarene Notes to the Accounts for the Year Ended 30[th] September 2020**
|**Note 1**
**Missions Income**
Alabaster boxes
Emergency Appeals
General fund
Homeless Shelter
**Total**
**Missions Expenditure**
Alabaster
Emergency appeals
Student financial support
Wrexham Hwb
Homeless Shelter
Food Bank
Teams4U
**Total**
**Note 2**
**Activities Income**
Donations
Dues
Grant
Trips
Tuck
Other
Total
**Activities Expenditure**
Donations
Literature
Prizes/Gifts
Refreshments
Speakers
Supplies and equipment
Trips and transport
**Total**|2020
2019
£
£
-
285
-
1,290
-
277
20
-|
|---|---|
||**20**
**1,852**|
||2020
2019
£
£
-
300
-
2,864
650
-
100
-
693
-
50
50
-
50|
||**1,493**
**3,264**|
||2020
2019
£
£
1,259
3,270
812
3,378
2,855
352
340
1,198
-
27
198
-|
||**5,464**
**8,225**|
||2020
2019
£
£
125
94
-
1,814
30
48
652
2,583
-
501
958
2,590
1,042
3,295|
||**2,807**
**10,925**|
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|**Note 3**
**Other Income**
Amazon Smile
Bank Interest
Donations
Hall Hire
Other
**Total**
**Note 4**
**Church Expenditure**
Cleaning - Wages and products
Electricity
Equipment
Gas/Heating
Insurance
Internet
Licences
Maintenance + Building improvements
Resources
Water & Sewerage
**Total**
**Note 5**
**Manse Expenditure**
Council Tax
Insurance
Maintenance
Phone/Broadband
Utilities
**Total**
**Note 6**
**Pastoral expenditure**
Salaries
Employer’s pension contributions
Professional Development
Visiting Speakers
**Total**|2020
2019
£
£
5
5
54
110
378
-
1,810
835
1,068
-|
|---|---|
||**3,315**
**950**|
||2020
2019
£
£
1,412
2,445
1,056
1,101
112
415
669
1,068
837
800
652
524
759
658
1,208
2,022
128
145
251
234|
||**7,084**
**9,412**|
||2020
2019
£
£
1,869
1,759
293
254
237
1,655
608
506
190
676|
||**3,197**
**4,850**|
||2020
2019
£
£
23,710
21,170
897
525
150
-
130
375|
||**24,887**
**22,070**|
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|**Note 7**
**Miscellaneous Expenditure**
Accountancy fees
Independent examiner’s fee
Ark Kids Club
DBS/Safeguarding
District Assembly
Epic
Gifts
Other
Other family ministries
Outreach / Church Events
NYI
Refreshments
Website
**Total**|2020
2019
£
£
801
430
200
200
99
-
120
132
-
196
400
-
166
210
298
49
429
-
232
-
114
-
-
339
-
119|
|---|---|
||**2,859**
**1,675**|
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