South Bank Sanctuary Church of the Nazarene
Charity number 1161121
Annual Report and Financial Statements
for the year ended 30 September 2025
South Bank Sanctuary Church of the Nazarene
Annual Report and Financial Statements for the year ended 30 September 2025
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the accounts | 7 to 12 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
South Bank Sanctuary Church of the Nazarene
Trustees' report for the year ended 30 September 2025
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Position Chair
Jenna Jones Alison Montgomery Carole Rayner Samuel Lynam Geoff Alker Eunice Kamolo Rev. Joseph Prescott
Resigned March 2025 Appointed March 2025 Appointed March 2025
Charity number
1161121
Registered in England and Wales
Registered and principal address
Bankers
2 Hunslet Hall Road Virgin Money Beeston 1 The Penny Hill Centre Leeds Church Street LS11 6TT Hunslet Leeds LS10 2AP
Independent examiner
Simon Bostrom FCIE West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The CIO is governed by a constitution adopted as amended on 16 March 2023. The governing document is based on the Manual of the Global Church of the Nazarene where UK law permits.
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.
Method of recruitment and appointment of trustees
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 or every two years by the members of South Leeds Church of the Nazarene at the annual general meeting held in February each year.
2
South Bank Sanctuary Church of the Nazarene
Trustees' report (continued) for the year ended 30 September 2025
Objectives and activities
The charity's objects
The objects of the CIO are the advancement of the Christian faith as part of the Church of the Nazarene inc and the district principally but not exclusively in Northern England.
The charity's main activities
This year we offered teaching around the Christian faith and a place for worship.
We have run a youth ministry for local children.
We provide a foodbank and have provided food all year to those in need.
We provide a low cost café two days a week.
We provide a men’s fellowship which provides conversation and support to men.
We provide a community garden which is worked on by volunteers in the community. We rent our premises to local community groups. We run a charity shop.
Public benefit statement
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular advancement of the Christian faith and to serve and enhance the local community.
Achievements and performance
We have conducted worship services, and prayer meetings weekly.
The charity shop has been an opportunity to train local people in order that they can seek employment having had work experience.
The Café provides a safe environment where people can come and receive low cost meals and drinks. It is also a warm space over the winter. The leaders signpost individuals to other agencies for support.
We run a men’s breakfast, supporting men in the community with friendship, assistance, and a chance to talk.
We rent our premises to the local community.
We run a food pantry charging £4 for 15 items and approximately 70 people a week receive support through this.
Financial review
The net income for the year was £3,611, all relating to unrestricted funds.
Reserves policy
The church will implement the following:
We should maintain sufficient reserves to meet foreseeable commitments;
We must not operate a policy of progressive increase of reserves for no identifiable purpose;
The current reserves are designed to cover 3 to 6 months operating costs.
The reserves should be reviewed annually to determine the resources the church has or can make available to spend on the purposes of the church, once it has met its commitments and covered its other planned expenditure.
The charity's free reserves, excluding fixed assets, at the year end were £45,727.
Approved by the board of trustees on 11/06/2026
Alison Montgomery (Trustee)
3
South Bank Sanctuary Church of the Nazarene
Independent examiner's report to the trustees of South Bank Sanctuary Church of the Nazarene
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 30 September 2025, which are set out on pages 5 to 12.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
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 giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act;
-
2 the accounts do not accord with those records; or
-
3 the accounts do 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.
Simon Bostrom FCIE
15/06/2026
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
4
South Bank Sanctuary Church of the Nazarene
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 30 September 2025
| Notes 2025 Unrestricted funds £ Income from: Grants (2) - Offerings 22,929 Gift Aid 2,817 Shop takings 134,387 Rents received 8,400 Donations 590 Other income 8,501 Total income 177,624 Expenditure on: Staffing costs (3) 101,200 Utilities 4,967 Events expenses 2,732 Church domestic costs 873 Repairs and maintenance 4,465 Licences 502 Activities expenditure 2,449 Insurances 3,658 Discretionary giving 3,450 Church and office supplies 1,657 Visiting speakers 774 Other admin costs 1,412 Phone and internet 557 District and NMI budgets 3,532 Shop expenses including rent 17,338 Independent examination 1,071 Food supplies 10,952 Staff and volunteer training - Donations to other organisations 878 Travel and accommodation 4,313 Refreshments 2,571 Advertising and publicity - Depreciation 4,662 Total expenditure 174,013 Net income / (expenditure) 3,611 Fund balances brought forward 688,211 Fund balances carried forward (4) 691,822 |
2025 Restricted funds £ 17,371 - - - - - - 17,371 - - - - - - - - - - - - - - - - 17,371 - - - - - - 17,371 - - - |
2025 Total funds £ 17,371 22,929 2,817 134,387 8,400 590 8,501 194,995 101,200 4,967 2,732 873 4,465 502 2,449 3,658 3,450 1,657 774 1,412 557 3,532 17,338 1,071 28,323 - 878 4,313 2,571 - 4,662 191,384 3,611 688,211 691,822 |
2024 Total funds £ 750 19,288 2,968 126,988 8,700 11,600 16,470 186,764 85,608 6,507 1,037 1,482 22,903 534 1,227 2,241 1,967 1,352 2,136 1,657 542 3,680 22,854 1,071 38,311 800 662 4,766 687 195 2,838 205,057 (18,293) 706,504 688,211 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
5
South Bank Sanctuary Church of the Nazarene
Balance sheet
| as at 30 September 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) 646,095 Total fixed assets 646,095 Current assets Debtors and prepayments (6) 3,009 Cash at bank and in hand (7) 46,243 Total current assets 49,252 Current liabilities: amounts falling due within one year Creditors and accruals (8) 3,525 Total current liabilities 3,525 Net current assets / (liabilities) 45,727 Net assets 691,822 Funds Unrestricted funds 691,822 Restricted funds - Total funds 691,822 |
2025 Restricted £ - - - - - - - - - - - - |
2025 Total £ 646,095 646,095 3,009 46,243 49,252 3,525 3,525 45,727 691,822 691,822 - 691,822 |
2024 Total £ 644,039 644,039 3,943 41,299 45,242 1,070 1,070 44,172 688,211 688,211 - 688,211 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 11/06/2026
Alison Montgomery (Trustee)
6
South Bank Sanctuary Church of the Nazarene
Notes to the accounts
for the year ended 30 September 2025
1 Accounting policies
Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Donated goods for resale are valued at the amount actually realised upon their sale.
Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.
Expenditure and liabilities
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it
Tangible fixed assets
Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Freehold land: nil
Freehold buildings: in line with residual value Fixtures and fittings: over 5 years Computer equipment: over 3 years
7
South Bank Sanctuary Church of the Nazarene
Notes to the accounts
for the year ended 30 September 2025
1 Accounting policies continued
Pensions
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
Leases
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
8
South Bank Sanctuary Church of the Nazarene
Notes to the accounts continued
for the year ended 30 September 2025
| 2 Grants and donations Hamara Leeds Christian Community Trust (LCCT) Leeds Older Peoples Forum (LOPF) 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions Payroll administration charges |
2025 Unrestricted funds £ - - - - |
2025 Restricted funds £ 800 11,571 5,000 17,371 |
2025 Total funds £ 800 11,571 5,000 17,371 2025 £ 96,018 7,331 (6,889) 3,121 1,619 101,200 |
2024 Total funds £ 750 - - 750 2024 £ 81,200 4,929 (4,929) 3,122 1,286 85,608 |
|---|---|---|---|---|
The average number of employees during the year was 8.8, being an average of 3.4 full time equivalent (2024: 7.3, 3.1 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme Costs of the scheme to the charity for the year Amount of any contributions outstanding at the year end Amount of any contributions prepaid at the year end 4 Restricted funds Balance b/f Incoming £ £ Hamara - 800 LCCT - 11,571 LOPF - 5,000 - 17,371 |
Outgoing £ 800 11,571 5,000 17,371 |
2025 £ 3,121 - - Transfers £ - - - - |
2024 £ 3,122 - - Balance c/f £ - - - - |
|---|---|---|---|
Fund name Purpose of restriction Hamara Towards the costs of the food bank. LCCT Towards the costs of the food bank. LOPF Towards the costs of the food bank.
9
South Bank Sanctuary Church of the Nazarene
Notes to the accounts continued
for the year ended 30 September 2025
| 5 6 7 **8 ** |
Tangible assets Cost At 1 October 2024 Additions Disposals At 30 September 2025 Depreciation At 1 October 2024 Depn reversed re. disposals Charge for year At 30 September 2025 Net book value At 30 September 2025 At 30 September 2024 Debtors and prepayments Prepayments Accrued income Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Accruals |
£ 1,256 6,718 - 7,974 1,256 - 2,240 3,496 4,478 - Equipment |
£ 12,100 - - 12,100 7,800 - 2,422 10,222 1,878 4,300 Fixtures and fittings |
£ 487,400 - - 487,400 - - - - 487,400 487,400 Church |
£ 152,339 - - 152,339 - - - - 152,339 152,339 2025 £ 1,457 1,552 3,009 2025 £ 41,075 5,168 46,243 2025 £ 3,525 3,525 Manse |
Total £ 653,095 6,718 - 659,813 9,056 - 4,662 13,718 646,095 644,039 2024 £ 1,733 2,210 3,943 2024 £ 36,131 5,168 41,299 2024 £ 1,070 1,070 |
|---|---|---|---|---|---|---|
10
South Bank Sanctuary Church of the Nazarene
Notes to the accounts continued
for the year ended 30 September 2025
9 Related party transactions
Donations from trustees and related parties
The total aggregate value of unconditional donations to the charity from the trustees or related parties was £3601.
Trustee expenses
During the year 1 trustee was paid a total of £1,342 in respect of travel and accommodation (previous year: 2 trustees and £646).
Trustee remuneration and benefits
| Details of remuneration and benefits Jenna Jones Employed as Church Pastor David Montgomery Employed as Church Pastor |
2025 £ 35,784 - 35,784 |
2024 £ 28,507 19,181 47,688 |
|---|---|---|
Legal authority for the payment
The legal authority for the payment is via a provision within the charity's governing document, with the condition that employed trustees are the minority of the total trustee board.
Remuneration and benefits received by key management personnel
The total employee benefits received by key management personnel were £76,110 (previous year: £47,688).
10 Operating leases
| Within one year In the second to fifth years inclusive Over five years from the balance sheet date Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due: |
2025 £ 1,250 - - 1,250 |
2024 £ 5,250 875 - 6,125 |
|---|---|---|
11
South Bank Sanctuary Church of the Nazarene
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 30 September 2025
| 2025 2024 Unrestricted Unrestricted funds funds £ £ Income Offerings 22,929 19,288 Gift Aid 2,817 2,968 Shop takings 134,387 126,988 Rents received 8,400 8,700 Donations 590 10,850 Other income 8,501 16,470 Total income 177,624 186,014 Expenditure Staffing costs 101,200 85,608 Utilities 4,967 6,507 Events expenses 2,732 1,037 Church domestic costs 873 1,482 Repairs and maintenance 4,465 21,311 Licences 502 534 Activities expenditure 2,449 1,227 Insurances 3,658 2,241 Discretionary giving 3,450 1,967 Church and office supplies 1,657 1,352 Visiting speakers 774 2,136 Other admin costs 1,412 1,657 Phone and internet 557 542 District and NMI budgets 3,532 3,680 Shop expenses including rent 17,338 22,104 Independent examination 1,071 1,071 Staff and volunteer training - 800 Donations to other organisations 878 662 Travel and accommodation 4,313 4,766 Refreshments 2,571 687 Advertising and publicity - 195 Depreciation 4,662 2,838 Total expenditure 174,013 202,715 Net income / (expenditure) 3,611 (16,701) Fund balances brought forward 688,211 704,912 Fund balances carried forward 691,822 688,211 |
2025 Restricted funds £ - - - - - - 17,371 - - - - - - - - - - - - - - - - - - - - - - 17,371 - - - |
2024 Restricted funds £ - - - - 750 - 750 - - - - 1,592 - - - - - - - - - 750 - - - - - - - 2,342 (1,592) 1,592 - |
2025 Total funds £ 22,929 2,817 134,387 8,400 590 8,501 194,995 101,200 4,967 2,732 873 4,465 502 2,449 3,658 3,450 1,657 774 1,412 557 3,532 17,338 1,071 - 878 4,313 2,571 - 4,662 191,384 3,611 688,211 691,822 |
2024 Total funds £ 19,288 2,968 126,988 8,700 11,600 16,470 186,764 85,608 6,507 1,037 1,482 22,903 534 1,227 2,241 1,967 1,352 2,136 1,657 542 3,680 22,854 1,071 800 662 4,766 687 195 2,838 205,057 (18,293) 706,504 688,211 |
|---|---|---|---|---|
12
| South Bank Sanctuary Church of the | Nazarene | Accounting period: | 1-Oct-24 | 30-Sep-25 | ||||
|---|---|---|---|---|---|---|---|---|
| Completed by: | Simon Bostrom | |||||||
| Year end adjustments | ||||||||
| Adjustments | ||||||||
| Year end adjustments | Initial amount | Notes / comments | Fund | already in | Additional adjustments | Final figures for accounts | ||
| client software | ||||||||
| Fraction | Amount | |||||||
| Current assets | This yr | Last yr | ||||||
| Prepayments | ||||||||
| - | ||||||||
| Manse insurance | 297.06 | Jun to May | 2/3 | 198.00 | 198.00 | 167.00 | ||
| Church and shop insurance | 1,888.51 |
Jun to May | 2/3 | 1,259.00 | 1,259.00 | 1,367.00 | ||
| Shop insurance | Mar to Feb | 5/12 | - | - | 199.00 | |||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | 1,457.00 | 1,457.00 | 1,733.00 | |||||
| Accrued income | ||||||||
| Grants receivable | - | |||||||
| Gift Aid | 1,551.50 | Claimed after year end per client queries | 1,551.50 | 1,551.50 | 2,210.35 | |||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | 1,551.50 | 1,551.50 | 2,210.35 | |||||
| Current liabilities | ||||||||
| Accruals | ||||||||
| WYCAS | 1,070.40 | 1,070.40 | 1,070.40 | |||||
| Rent and service charges | 708.44 | 708.44 | 708.44 | |||||
| Rent and service charges | 1,746.00 | 1,746.00 | 1,746.00 | |||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | 3,524.84 | 3,524.84 | 1,070.40 |
South Bank Sanctuary Church of the Nazarene
Independent examiner's report to the trustees of South Bank Sanctuary Church of the Nazarene
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 30 September 2025, which are set out on pages 5 to 12.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
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 giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act;
-
2 the accounts do not accord with those records; or
-
3 the accounts do 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.
Signed: …………………………………… Name: Simon Bostrom FCIE
15/06/2026
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
4