## 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