LLAY CHURCH OF THE NAZARENE
FINANCIAL STATEMENTS & TRUSTEES’ REPORT
YEAR ENDED 30 SEPTEMBER 2025
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 2025
The Board of Trustees presents its report and financial statements for the year ending 30 September 2025.
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
David Gilmour (Chair- appointed 1[st] May 2017) Hannah Lucas (Appointed 12[th] February 2023) Patricia Jayne Sankey (Appointed 12[th] February 2023) Gemma Colclough (Appointed 16[th] February 2025) Emma McCrindle (Appointed 15[th] February 2026) Catherine Lucas (Appointed 15[th] February 2026) Andrew Bailey (Appointed 16[th] February 2026) Darlene Hyatt (Appointed 29[th] July 2026)
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 2025
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 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:
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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.
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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 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 2025
Review of the Year
This has been a year of growth in several areas.
Firstly, numerically- we have had the privilege of seeing new individuals and families join the Church family and connect in meaningful ways with our various activities.
Secondly, in terms of our ability to serve our local community. We have launched various new ministries, and enhanced existing activities. As always, this is only possible through the work of our extensive team of dedicated volunteers, who serve sacrificially and with tremendous grace. Our work as it is simply couldn’t happen without these hard-working and committed volunteers- they have the deep thanks and appreciation of the Trustees.
This growth in service has allowed us to invest even more in the life of our village. Our regular events include clubs for children and youth; our Luncheon Club for seniors; our various study groups that help combat isolation and loneliness; and much more.
We also have led special seasonal events such as clothes and toy swaps, Disney afternoon tea, a Christmas Narnia event, food distribution for our neighbours, and much more.
We are thankful for the opportunity to host various groups and partner with others that serve the village of Llay. These include Wrexham Foodbank, the music charity Wrexham Sounds, the Royal British Legion, the local primary school, and many others. We know that each of these partnerships further our mission, and enhance life in our village.
Finally, we have experienced growth in the depth and maturity of our members. This is a key part of our primary objective, which is to further the Christian religion in Llay and beyond. We have seen people stepping up into new roles of leadership and service; others have come into full membership of the Church.
We have also been able to expand our leadership team, bringing on a new full-time Associate Pastor. This has allowed us to invest in our desire to plant a Church-Type Mission in Colwyn Bay, through compassionate ministry based in a local coffee shop.
In the next year, we hope to continue investing both in Llay and in Colwyn Bay, serving our local communities in any way that we can.
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 2025
Financial Review of the Year
Income increased compared to the previous year due to increased giving from church attendees, increased gift aid, and increased room hire. Although funding from general grants decreased, supports grants towards the work in North Wales began during the year.
Expenditure fell compared to the previous year due to a reduction in grant expenses, although manse expenses (due to repairs) and pastoral expenses (due to an additional staff member) increased.
Overall, there was a surplus for the year of £24,326. £18,000 of this was due to two grants being received at the end of the financial year which will be spent in the following 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 Report was approved by the Board on the 2[nd] July 2026 and is signed on their behalf by:
…………………………… ……………………………… 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 2025
I report on the receipt and payments accounts of the charity for the year ended 30 September 2025, which are set out on pages 8 to 11.
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:
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examine the accounts under section 145 of the Charities Act;
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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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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:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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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.
20th July 2026
………………………………………….. 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 2024 to 30[th] September 2025
| 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 District Budgets Total Expenditure Surplus/(Deficit) for the Year Balance Brought Forward Balance Carried Forward |
2025 2024 £ £ 109,707 107,657 4,951 2,481 13,826 7,394 275 183 |
|---|---|
| 128,759 117,715 |
|
| 38,728 70,232 6,083 2,863 42,020 29,105 8,713 4,983 8,889 5,791 |
|
| 104,433 112,974 |
|
| 24,326 4,741 25,964 21,223 |
|
| 50,290 25,964 |
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Llay Church of the Nazarene
Assets and liabilities as of 30[th] September 2025
| Cash Funds NatWest treasurer’s account NatWest CIO community account NatWest CIO reserve account Family Ministry Bank Account Luncheon Club Bank & Cash Total Funds Held |
2025 2024 £ £ 841 1,776 17,920 1,316 28,531 20,426 50 50 2,948 2,396 |
|---|---|
| 50,290 25,964 |
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 |
2025 2024 £ £ 11,000 11,000 4,400 4,400 4,800 4,800 300 300 |
|---|---|
| 20,500 20,500 |
Declaration
These financial statements were approved by the trustees on 2[nd] July 2026 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 2025
| Note 1 Donations received Offerings & direct giving Restricted giving Gift Aid tax income Church grants received Support grants (North Wales Network) Other donations Total Note 2 Activities Income Luncheon Club Income Events income Parent & toddler Tuck shop sales Total Note 3 Other Income Hall Hire Insurance Claim Refunds Seconded Time Other Total Note 4 Activities Expenditure Luncheon Club expenses Church activities Cleaning wages Light & heat Equipment Insurance Telephone & internet Licences Maintenance + Building improvements Resources & hospitality |
2025 2024 £ £ 51,541 46,747 3,596 119 9,005 7,557 27,893 53,234 16,000 - 1,672 - |
|---|---|
| £109,707 107,657 |
|
| 2025 2024 £ £ 3,863 2,452 653 - 357 - 78 29 |
|
| 4,951 2,481 |
|
| 2025 2024 £ £ 9,095 5,190 1,335 57 2,614 2,204 725 |
|
| 13,826 7,394 |
|
| 2025 2024 £ £ 2,807 3,697 1,416 1,529 1,080 1,777 3,742 4,569 3,755 4,666 1,590 1,510 1,851 1,510 761 649 5,575 6,178 3,518 2,224 |
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| Water & Sewerage Lottery Grant Expenses General Grant Expenses Waste Total Note 5 Manse Expenditure Council Tax Maintenance/renovations Water Total Note 6 Pastoral expenditure Salaries & PAYE Pensions Professional Development Travel, Expenses & Gifts Visa Costs Visiting Speakers Total |
315 277 - 41,646 11,945 - 373 - |
|---|---|
| 38,728 70,232 |
|
| 2025 2024 £ £ 2,589 2,367 2,852 - 642 496 |
|
| 6,083 2,863 |
|
| 2025 2024 £ £ 32,973 25,663 3,132 2,434 904 151 150 376 4,691 - 170 481 |
|
| 42,020 29,105 |
| Note 7 Miscellaneous Expenditure Accountancy fees Professional fees Gifts to other charities Gifts to individuals Restricted Gifts Other Total |
2025 2024 £ £ 2,570 2,599 232 268 - 1,604 556 150 4,446 - 909 362 |
|---|---|
| 8,713 4,983 |
Note 8
Trustee Remuneration and Expenses
David Gilmour (Chair of the Trustees) received £21,490 as his net salary for his role as Pastor of the church. He also has use of the church manse, which includes water rates at £642 for the year. Darlene Hyatt received £4,385 net in her role as Associate Pastor.
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