## BOLTON BROWNLOW FOLD CHURCH OF THE NAZARENE CHARITY REGISTRATION NUMBER : 1161166 ## BOARD OF TRUSTEES’ REPORT ## AND ## FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021 BOLTON BROWNLOW FOLD CHURCH OF THE ## BOLTON BROWNLOW FOLD CHURCH OF THE NAZARENE BOARD OF TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020 ## Table of Contents REPORT OF THE BOARD OF TRUSTEES......................................................................................3 PUBLIC BENEFIT.................................................................................................................................................................3 REFERENCE AND ADMINISTRATIVE INFORMATION......................................................................................................................3 BOARD OF TRUSTEES..........................................................................................................................................................3 HOLDING/CUSTODIAN TRUSTEE............................................................................................................................................3 BANKERS..........................................................................................................................................................................3 INDEPENDENT EXAMINER.....................................................................................................................................................3 REPORT OF THE BOARD OF TRUSTEES.....................................................................................4 STRUCTURE AND ORGANISATION...........................................................................................................................................4 _**Organisation....................................................................................4 Trustee Appointments.......................................................................4 Governance and Wider Network..........................................................4**_ RISK MANAGEMENT............................................................................................................................................................5 OBJECTIVES AND ACTIVITIES.................................................................................................................................................5 _**Charitable Objectives.........................................................................5 Achievements and Activities................................................................5 Review of the Period..........................................................................5 Achievements during the period........................................................6 Volunteers.......................................................................................6**_ FINANCIAL REVIEW.............................................................................................................................................................7 _**Reserves..........................................................................................7 Financial Review of the Year..............................................................7 Plans for Future Periods....................................................................7**_ DECLARATION....................................................................................................................................................................8 INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS..................................................9 SECTION A: INDEPENDENT EXAMINER’S REPORT...................................................................................................................9 SECTION A: INDEPENDENT EXAMINER’S REPORT (CONT).....................................................................................................10 SECTION B: DISCLOSURE..................................................................................................................................................11 RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021.................................12 ASSETS AND LIABILITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021....................................14 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2021................................15 Page **2** of **22** ## **REPORT OF THE BOARD OF TRUSTEES** The Board of Trustees presents its report and financial statements for the year ended. 30 September 2021 which have been prepared in accordance with the requirements of the Charities Act 2011 and the Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102A) (effective 02 February 2016). ## **PUBLIC BENEFIT** The Trustees have had true 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. ## **REFERENCE AND ADMINISTRATIVE INFORMATION** Charity Name : Bolton Brownlow Fold Church of the Nazarene Charity Registration Number : 1161166 Principal Address : Yarrow Place, Halliwell, Bolton, BL1 3UR ## **BOARD OF TRUSTEES** Revd Jeremy Smith Chairperson – Ex-Officio (appointed 11 October 2017) Miss Natasha Wynn Secretary – (reappointed: 17 March 2018) Rev. Anthony Tamburello Treasurer – (appointed: 19 January 2020) Mrs Susanna Smith NMI/Trustee – (appointed: 17 March 2018) Mrs. Pam Clarke Children Ministry/ Trustee – (appointed: 17 March 2018) Mr Adam Sanders Community Pastor – (Appointed February 2021) The Chairperson is ex-officio by virtue of his office as Pastor of Bolton Brownlow Fold Church of the Nazarene and the NYI, NMI and Children’s Ministry representatives are also ex-officio by virtue of their office within the Church. ## **HOLDING/CUSTODIAN TRUSTEE** Church of the Nazarene British Isles South District (a Charitable Company Limited by Guarantee: Company No 7028764 and Charity number 1133336) of 112 Cranbourne Road, Ashton-Under-Lyne, Lancashire, OL7 9BW, acts as Custodian Trustee of the property owned by Bolton Brownlow Fold Church of the Nazarene ## **BANKERS** Lloyds Bank P O Box 1000 Andover BX1 1LT ## **INDEPENDENT EXAMINER** Mrs Sheila Strong 4 Brook Fold Brooklands Chapel-en-le-Frith Page **3** of **22** High Peak SK23 OBB Page 4 of 22 ## **REPORT OF THE BOARD OF TRUSTEES** The Board of Trustees present the following report for the year ended 30 September 2021. ## **STRUCTURE AND ORGANISATION** ## Organisation The charitable organisation was set up on 01 May 1956 with excepted charitable status under a model trust deed dated 16 February 1953. The excepted status has now been revoked and the previous charity transferred to a charitable incorporated organisation (CIO) set up on 02 April 2015 with registration number 1161166. ## 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 of their first appointment, and then every four years after that. Bolton Brownlow Fold Church of the Nazarene appointed Revd. Jeremy Smith on 11 October 2017. The remaining Trustees are elected annually by the members of the Bolton Brownlow Fold Church of the Nazarene at the annual general meeting held in February each year to take up post on the Sunday following the British Isles South District Church of the Nazarene Annual General Meeting held in March 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 churches within 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 at Church of the Nazarene, Global Ministry Centre, 17001 Prairie Star Parkway, Lenexa, Kansas, USA, 662 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 & Wales and HM Revenue & Customs. The governing document is based on the Manual of the Global Church of the Nazarene where UK law permits. Page **5** of **22** ## **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 ongoing 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. ## Achievements and Activities Since the report we have accomplished: - New windows were put in the new Manse and the property was painted by the volunteers of the church. - The property was then rented out through an agent on our behalf - Continued support of struggling people in the community - Extended the church platform to accommodate singers and musicians better ## Review of the Period - Continuation of weekly Christian worship meetings and promotion of the Christian faith in accordance with the principles of the Church of the Nazarene. - Work with children and young people to promote the Christian faith and provide local social benefit. - Continuation of weekly meetings for the more mature individuals in the local area. - Continuing to develop links with the local community, enhance the involvement of the church with and relevant local agencies on behalf of the local community. - Continue to partner with and make the church building available to relevant local agencies seeking to benefit the local community. Page **6** of **22** - Weekly worship services conducted by the Pastor with assistance and input from the church members and guest speakers. A children’s Bible Story Club operates during part of the weekly service. - Meetings held for children and young people for interaction and a safe environment to enable them to grow and develop spiritually, socially, and individually. - Weekly meetings for spiritual and personal development, growth, and education. - Partnering with local Community programmes. - Involvement with the local schools. - Provision of the building for community activities. - Visitation of both members and others in the local community in times of need or by request. - Availability for weddings and funerals and other services of significance ## Achievements during the period - Continued growth of the membership and attendance at the church and of their spiritual and personal development. - Continued development of the social and educational opportunities and interaction with the local community through and with organisations that we partner with. ## Volunteers The work planned, activities undertaken, and achievements attained would not have been possible without the active involvement and hard work of all the members and friends of the charity without whom the substantial work of the charity could not be realised. The Board of Trustees is grateful for the work and support of all the members and friends of Bolton Brownlow Fold Church of The Nazarene. Page **7** of **22** ## **FINANCIAL REVIEW** ## Reserves The charity does not have a policy on reserves as 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. Due to the income of the charity the financial statements prepared are a statement of receipts and payments and a statement of assets and liabilities. ## Financial Review of the Year The charity has continued throughout the period to meet and tailor the expenditure it incurs to the income received. ## Plans for Future Periods The Board of Trustees meets on a monthly basis to plan and look to the future of the charity. - To open an affordable café in the building for the community - Looking for finance and ways to build a conservatory on the side of the church to enhance the community Garden, and the children play area. - Planning to the future to cover the quadrant withing the Church building to create a community café which the Church and the community could gather during the weekdays. This would enhance the building ability to be used in various ways for the future. Page **8** of **22** ## **DECLARATION** The Trustees declare that they have approved the Trustees’ report above. Signed on behalf of the Charity’s Trustees on J.Smith___________________________ REVD JEREMY SMITH Chairman N. Wynn___________________ MISS NATASHA WYNN Secretary Page **9** of **22** ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** ## **SECTION A: INDEPENDENT EXAMINER’S REPORT** Report to the Charity Name trustees/ BOLTON BROWNLOW FOLD CHURCH OF THE NAZARENE members of On accounts for the year ended Set out on pages Charity no ~~30 SEPTEMBER 2021~~ (if any) ~~1161166~~ ## 12 TO 17 Respective The charity’s trustees are responsible for the preparation of responsibilities of the accounts. The charity’s trustees consider that an audit is trustees and not required for this year under section 144 of the Charities examiner 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, - to follow the procedures laid down in the general - Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to - my attention. Basis of . independent examiner’s My examination was carried out in accordance with general statement 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 the 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 Page **10** of **22** and fair’ view limited to those matters set out in the statement below. and the report is Page **11** of **22** ## **SECTION A: INDEPENDENT EXAMINER’S REPORT (CONT)** ## Independent examiner’s statement In connection with my examination, no matter has come to my attention (other than that disclosed below *) 1. which gives me reasonable cause to believe that in, any - material respect, the requirements: • to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting - requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. - _Please delete the words in the brackets if they do not apply._ Signed: Date: 28 FEBRUARY 2021 ## Name: ## SHEILA STRONG Relevant professional qualification(s) or MEMBER OF THE ASSOCIATION OF ACCOUNTING TECHNICIANS body (if any): Address: 4 BROOK FOLD, BROOKLANDS CHAPEL-EN-LE-FRITH, HIGH PEAK, DERBYSHIRE SK23 0BB ## **SECTION B: DISCLOSURE** Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.) Give here brief details of any items that the examiner wishes to disclose. ## **BOLTON BROWNLOW FOLD CHURCH OF THE NAZARENE** ## **(REGISTERED CHARITY NUMBER 1161166) RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021** |**Not**
**es**|**2020/21**|**_2019/20_**| |---|---|---| |**INCOME**|**19,061**
**.73**|**_133,633_**
**_.62_**| |Tithes & Oferings
1|9,522.5
2|_2,873.14_| |Gift Aid Tax Rebate|1,083.8
9|_922.12_| |Manse Rent|3,500.0
0|_1,050.00_| |Bolton Hotel ST / Everyclick Ltd.||_40.00_| |Craft Club / Friday Kids / Youth Club /
Tuck Shop
2|405.00|_1,183.38_| |Deposits||_2,111.03_| |Sale of Manse||_114,346._
_40_| |Church Grants
3|0.00|_10,630.0_
_0_| |Gifts & Donations|100.00|| |NMI Fund||_32.42_| |Youth Ofering||_232.38_| |Acts 435
4|760.00|| |Minibus Fund|162.13|_30.85_| |Sundry
5|3,528.1
9|_181.90_| |||| ||**19,061**
**.73**|**_133,633_**
**_.62_**| |**SAVINGS ACCOUNT**|13,140.
00|_59,275.0_
_3_| |Transferred from Savings Account|16,140.
00|_67,475.0_
_3_| |Transferred to Savings Account|3,000.0
0|_8,200.00_| ||**32,201**
**.73**|**_192,908_**
**_.65_**| |**EXPENDITURE**||| |**PASTOR**|9,880.4
0|_8,725.60_| |Salary|7,680.0
0|_6,710.00_| |Pension|230.40|_153.60_| |Expenses|1,640.0
0|_1,850.00_| |Pastor's Love Gift|100.00|| |Personal Development|230.00|_12.00_| |**CHURCH**|21,260.
96|_133,097._
_24_| |Assistant Pastor Expenses|321.63|| |Assistant Pastor's Personal
Development|150.00|| |Administration Fees
6|190.00|_97.00_| |Books / Bibles|||_55.61_| |---|---|---|---| |Church Board Expenses|||_47.50_| |Church Ground Rent||160.03|| |Church Maintenance|7|682.43|_1,315.14_| |Church Meal|||_160.00_| |Church Stage Refurbish||2,101.6
7|| |Computer & Equipment||75.00|_399.99_| ||||_111,000._| |CoN Transfer|||_00_| |||5,625.9|| |COVID-19 Expenses||1|_667.52_| |Craft Club / Friday Kids / Youth Club /|||| |Tuck Shop|8|624.80|_1,841.14_| |District Loan|||_900.00_|| |---|---|---|---|---| |Gifts|67.37|||| |Insurance|1,866.59||_1,826.0_
_4_|| |Licences
9|219.39||_202.89_|| |Phone / Internet / Website|743.11||_230.95_|| |Rightnow Media/Training|250.00||_22.50_|| |Study Fund|350.00|||| |Utilities
10|4,201.37||_5,783.5_
_9_|| |Vehicle Purchase / Expenses
11|2,191.61||_7,049.2_
_3_|| |Sundry
12|1,440.05||_1,498.1_
_4_|| |**MANSE**||5,566.54||_75,146.1_
_5_| |Boiler & Gas Safe|96.00||_3,037.5_
_0_|| |Bolton old Manse Council Tax|532.25|||| |Charted Surveyor (Edward Geneis)|||_420.00_|| |CoN District - Charges for new Manse|||_369.80_|| |Contracted work|||_1,190.0_
_0_|| |LCL Law Manse Payments|||_68,277._
_60_|| |Insurance|300.10||_100.49_|| |Refurbishment & Repairs|4,038.19||_1,515.7_
_6_|| |Refurbishing Fund|600.00|||| |Skip hire|||_235.00_|| |**BISD BUDGETS**||509.00||_2,018.53_| |BISD Budgets|509.00||_1,470.0_
_0_|| |NMI Budget|||_548.53_|| |**NET INCOME/(EXPENDITURE)**||**(5,015.1**
**7)**||**_(26,078_**
**_.87)_**| |**OTHER RECOGNISED GAINS/(LOSSES)**||||| |Revaluation of Investment Property||||| |**NET MOVEMENT IN FUNDS**||**(5,015.1**
**7)**||**_(26,078_**
**_.87)_**| |**RECONCILIATION OF FUNDS:**||||| |Total Funds Brought Forward||99,649.8
7||_125,728._
_74_| |**TOTAL FUNDS CARRIED FORWARD**||**94,634.**
**70**||**_99,649._**
**_87_**| ## **BOLTON BROWNLOW FOLD CHURCH OF THE NAZARENE** |**BOLTON BROWNLOW FOLD CHURCH OF THE NAZARENE**|**BOLTON BROWNLOW FOLD CHURCH OF THE NAZARENE**|**BOLTON BROWNLOW FOLD CHURCH OF THE NAZARENE**| |---|---|---| |**(REGISTERED CHARITY NUMBER 1161166)**
**ASSETS AND LIABILITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021**||| ||**2020/21**|**_2019/20_**| |**CASH FUNDS**||| |Lloyds Bank Current Account|922.03|_1,497.22_| |Lloyds Bank Projects Account|13,935.5
5|_464.19_| |Lloyds Bank Kids/Youth Account|603.48|_742.66_| |Lloyds Bank Manse Refurbishing
Account|164.82|_250.00_| |Lloyds Bank Savings Account|10,578.7
2|_28,418.2_
_0_| |Lloyds Bank Garden Account|152.50|| |Lloyds Bank Lighthouse Account||| ||**26,357.**
**10**|**_31,372._**
**_27_**| |**INVESTMENT PROPERTY - 68**
**ASHWORTH LANE**||| |At Market Value|68,277.6
0|_68,277.6_
_0_| ||**94,634.**
**70**|**_99,649._**
**_87_**| |**CREDITORS**||| |||| ||**94,634.**
**70**|**_99,649._**
**_87_**| |**NOTE:**||| The Church also owns the Church buildings, fixtures, fittings and other contents situated at 1 Yarrow Place, Bolton, for which original cost details are not available. |**Signed by two Trustees on behalf of**
**all the Trustees**|Revd J.
Smith
Secreta
ry
_N.Wynn_| |---|---| |**Date of Approval**|14/04/
23
_14/04/2_
_3_| ## **BOLTON BROWNLOW FOLD CHURCH OF THE NAZARENE** ## **(REGISTERED CHARITY NUMBER 1161166) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2021** |**INCOME**||**2020/21**|**_2019/20_**| |---|---|---|---| ||||| |**1**
**Tithes & Oferings**|||| |Ofering||5,311.82|_1,568.14_| |Tithes||4,210.70|_1,305.00_| |||**9,522.5**
**2**|**_2,873.1_**
**_4_**| ||||| |**2**
**Craft Club / Friday Kids / Youth Club /**
**Tuck Shop**|||| |Play & Stay|||_623.03_| |Rent - Ark|||_350.35_| |Rent - All Starz||405.00|_210.00_| |||**405.00**|**_1,183.3_**
**_8_**| ||||| |**3**
**Church Grants**|||| |Covid-19 Grant|||_9,930.00_| |District Grant|||_500.00_| |Garden Grant|||_200.00_| |||**0.00**|**_10,630._**
**_00_**| ||||| |**4**
**Acts 435**|||| |Income||4,350.00|| |Expenditure||3,590.00|| |||**760.00**|**_0.00_**| ||||| |**5**
**Sundry Income**|||| |ASDA Food Hub||0.00|| |Income|400.00||| |Expenditure|(400.00)||| |Bolton @ Home||2,700.00|| |Building Fund||98.00|| |Gardening Project Fund||213.67|| |Lighthouse Account||84.74|| |Manse Refurbishing Fund||635.18|| |Missionary Mugs sale||16.50|| |Income|116.50||| |Purchases|(100.00)||| |No 2 Account||137.39|| |Refund from Toilet Purchases||3.58|| |Refunds|||_122.00_| |Returned Water DD||73.25|| |Sale of BBQ||50.00|| |Sale of Drum|||_59.90_| |Youth Covid Refund||15.88|| |||**3,528.1**
**9**|**_181.90_**| |**EXPENDITURE**|||| |---|---|---|---| |**6 Administration Fees**|||| |Salary Administration||78.00|_52.00_| |Gift Aid Admin Fees||30.00|| |Audit Fees||75.00|| |Bank Charges||7.00|_45.00_| |||**190.00**|**97.00**| |**7 Church Maintenance**|||| |Repair /Maintenance||287.93|_449.14_| |Alarm System|||_50.00_| |Fire Protection||159.60|_468.00_| |Gardening Project||42.90|| |Income|(170.97)||| |Expenditure|213.87||| |Gas Safety Check||192.00|_192.00_| |Skip Hire|||_156.00_| |||**682.43**|**_1,315.1_**
**_4_**| |**8**
**Craft Club / Friday Kids / Youth Club /**
**Tuck Shop**|||| |Play and Stay||130.70|_439.37_| |Youth Tuck|||_217.48_| |Youth Party|||_99.32_| |Lighthouse|||_109.00_| |Kids & Youth||494.10|_511.84_| |Church Projects Fund|||_464.13_| |||**624.80**|**_1,841.1_**
**_4_**| |**9 Licences**|||| |CCLI||205.00|| |Zoom||14.39|| |||**219.39**|**_0.00_**| |**# Utilities**|||| |British Gas - Electricity||1,310.46|_2,989.79_| |British Gas - Gas||2,467.71|_2,588.73_| |WaterPlus||423.20|_205.07_| |||**4,201.3**
**7**|**_5,783.5_**
**_9_**| |**# Vehicle Purchase / Expenses**|||| |Purchase Minibus|||_3,995.00_| |Minibus check|||_16.95_| |Minibus alteration|||_600.00_| |Minibus Insurance||1,112.00|_2,236.43_| |Minibus Fuel||120.02|| |Minibus MOT/Service||430.79|_200.85_| |Minibus Repairs & Maintenance||135.46|| |Minibus Road Tax||393.34|| |||**2,191.6**
**1**|**_7,049.2_**
**_3_**| |**# Sundry Expenditure**|||| |Purchases|||_1,436.36_| |Atlantic Data|||_48.96_| |Misc.||_12.82_| |---|---|---| |T-Shirts & Hoodies|161.50|| |Bolton @ Home|176.51|| |Lighthouse Account|42.37|| |DBS Checks|122.40|| |Philippi Trust|247.47|| |Visiting Preacher|25.00|| |Projector|664.80|| ||**1,440.0**
**5**|**_1,498.1_**
**_4_**|