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2022-09-30-accounts

LLAY CHURCH OF THE NAZARENE

FINANCIAL STATEMENTS & TRUSTEES’ REPORT

YEAR ENDED 30 SEPTEMBER 2022

Charity number 1160604

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CONTENTS

Page
Trustees’ report 3 - 6
Independent examiner’s report 7
Receipts and payments accounts 8
Statement of assets and liabilities 9
Notes to the accounts 10 - 11

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Llay Church of The Nazarene Report of the Board of Trustees for the year ending 30 September 2022

The Board of Trustees presents its report and financial statements for the year ending 30 September 2022.

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 (Chair) Ms Michelle Darling (Secretary) Mrs Catherine McIntosh Mr Geoffrey Nungari

The Chair 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 2022

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:

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 2022

Review of the Year

This has been a year of rebuilding as we emerged from a COVID-dominated world. Almost all of the various ministries of the Church had either paused or transformed into something that could continue to fulfil the charity’s objectives. As restrictions eased and the situation changed, many of those ministries could relaunch.

However, few if any of them took exactly the same form as they had before the pandemic. For many of them, they were effectively starting all over again from the very beginning; for others, the demographic changes of the community members with whom they work meant that they had an entirely new group of members.

However, in spite of all the changes and challenges, the charity has emerged from this transitional period in a stronger and healthier position than seemed possible just a year before.

The hard work of a committed team of volunteers has meant that groups like Parent and Toddlers, The Ark Kids’ Club, and our various activities for children and youth on Sundays have not only survived, but have thrived.

Our Luncheon Club for seniors worked extremely hard throughout Lockdown to maintain strong contact with their members. This has finally been able to bear fruit as the group began meeting again physically, through a combination of off-site excursions and events in the Church buildings.

We have had a number of special events throughout the year, including our Epic Holiday Bible Club and Harvest party- these are times of quality education and entertainment for the children and young families in our village. We were also able to relaunch our monthly community movie nights- a free event when families from our village come together for a film and some snacks.

We have been able to invest in our building in various ways, assisted both by the faithful donations of our members, and a number of charitable grants. We have been able to develop our technological ministry through broadcast-quality cameras, and have undertaken various maintenance projects throughout our facilities.

We have also undertaken a review of the vision and strategy of the Church, including a process of transitioning to a new form of elected leadership for the charity. This has led to some extremely fruitful conversations, which we hope will help us moving forwards. The charity has also been supported by our wider denominational structure, giving guidance and direction whenever necessary.

We have been privileged to host various groups in our buildings, which has been a wonderful financial support to the charity. We trust that our investments in the facilities will also support the work of these groups.

As always, the work of the charity is only possible through the efforts of a wide range of hardworking volunteers, who give of their time and energy in many sacrificial ways. Much of their work is in the background, but it makes a tremendous difference to the life of the Church, and therefore the village in which we’re planted.

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Llay Church of The Nazarene Report of the Board of Trustees for the year ended 30 September 2022

Moving forwards, we hope to continue to redevelop partnerships with other local groups, many of which were disrupted by Lockdown. We want to continue developing our facilities, and continue serving our local community.

In the year ahead, we especially hope to be able to serve our young people more effectively, investing in them in ways that aid their growth, development, and overall wellbeing.

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.

Financial Review of the Year

The 2021-22 year was one of stabilising following the effects of the pandemic. Donations remained similar to last year, but income from activities and room hire increased as groups came back following the lifting of COVID restrictions.

Some long-planned renovations to the manse were completed during the year costing £19,140 which led to an overall deficit for the year of £19,880 leaving £28,632 in bank and cash funds carried forward.

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 Report was approved by the Board on 9[th] January 2023. and is signed on their behalf by:

…………………………… ……………………………… D Gilmour (Chair) M Darling (Secretary)

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF LLAY CHURCH OF THE NAZARENE FOR THE YEAR ENDED 30 SEPTEMBER 2022

I report on the receipt and payments accounts of the charity for the year ended 30 September 2022, 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:

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:

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.

6 t h A p r i l 2 0 2 3

………………………………………….. ………………………………… L M Howson MAAT

Finansure Ltd, 2 Sheppard Street, Brymbo, Wrexham, LL11 5FF

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Llay Church of the Nazarene

Receipts and Payments Accounts

1[st] October 2021 to 30[th] September 2022

Income
Note
Donations received
1
Activities Income
2
Other Income
3
Investment Income
Total Income
Expenditure
Charitable activities
4
Manse
5
Pastoral
6
Miscellaneous
7
Nazarene Budgets
Total Expenditure
Surplus/(Deficit) for the Year
Balance Brought Forward
Balance Carried Forward		 2022
2021
£
£
51,323
53,459
3,103
178
5,702
2,534
-
60,128
56,171
20,498
14,174
22,000
2,077
24,679
24,168
2,967
1,386
9,864
1,588
80,008
43,393
2022
2021
£
£
(19,880)
12,778
48,512
35,734
28,632
48,512

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Llay Church of the Nazarene

Assets and liabilities as of 30[th] September 2022

Cash Funds
Church Bank Account
Family Ministry Bank Account
Luncheon Club Bank & Cash
Total Funds Held		 2022
2021
£
£
23,952
43,620
752
1,400
3,928
3,492
28,632
48,512

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

PA Media & Music Equipment
Kitchen & Cleaning Equipment
Furniture & Fixtures
Office Equipment
Total		 2022
2021
£
£
11,000
13,247
4,400
5,119
4,800
5,796
300
365
20,500
24,527

Declaration

These financial statements were approved by the trustees on 9[th] January 2023 and are signed on their behalf by:

…………………………… ……………………………… D Gilmour (Chair) M Darling (Secretary)

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Llay Church of the Nazarene Notes to the Accounts for the Year Ended 30[th] September 2022

Note 1
Donations received
Offerings & direct giving
Gift Aid tax income
Lunch Club donations
Lunch Club grants received
JRS Grants received
Other grants received
Other donations
Total
Note 2
Activities Income
Lunch Club dues
Lunch Club trips
Parent & toddler
Other
Total
Note 3
Other Income
Hall Hire
Other
Total
Note 4
Activities Expenditure
Luncheon Club expenses
Family Ministry expenses
Cleaning wages
Light & heat
Equipment
Insurance
Telephone & internet
Licences
Maintenance + Building improvements
Resources & hospitality
Water & Sewerage
Other expenses		 2022
2021
£
£
33,681
47,889
7,753
3,266
3,290
60
3,781
1,798
-
446
2,400
-
418
-
51,323
53,459
2022
2021
£
£
1,160
178
762
-
1,166
-
15
-
3,103
178
2022
2021
£
£
5,702
2,420
-
114
5,702
2,534
2022
2021
£
£
8,117
1,689
431
643
2,080
1,412
1,780
1,240
1,370
3,915
1,205
532
399
502
750
716
2,045
1,632
1,783
881
236
274
302
-

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Total
Note 5
Manse Expenditure
Council Tax
Maintenance/renovations
Phone/Broadband
Water
Total
Note 6
Pastoral expenditure
Salaries
Employer’s pension contributions
Professional Development
Visiting Speakers
Total		 20,498
14,174
2022
2021
£
£
2,078
1,222
19,140
350
373
311
409
194
22,000
2,077
2022
2021
£
£
22,620
22,579
1,144
1,154
480
320
435
115
24,679
24,168
Note 7
Miscellaneous Expenditure
Accountancy fees
Independent examiner’s fee
Professional fees
Gifts
Other
Total		 2022
2021
£
£
1,830
1,107
-
200
215
-
862
79
60
-
2,967
1,386

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