Bolton Brownlow Fold Church of the Nazarene Charity Registration Number: 1161166 Board of Trustees’ Report And Financial Statements For the Year Ended 30 September 2023
Table of Contents
Page 3 – Report of the Board of Trustees
Page 3 – Public Benefit
Page 3 – Reference and Administrative Information
Page 3 – Board of Trustees
Page 3 – Holding/Custodian Trustees
Page 3 – Bankers
Page 3 – Independent Examiner
Page 4 – Structure and Organisation
Page 4 – Trustee Appointments
Page 4 – Governance and Wider Network
Page 4 – Risk Management
Page 5 – Objectives and Activities
Page 5 – Charitable Objectives
Page 5 – Review of the Period
Page 5 – Volunteers
Page 6 – Financial Review
Page 6 – Reserves
Page 6 – Financial Review of the Year
Page 6 – Plans for future periods
Page 7 – Trustees Declaration
Page 8-9 – Independent Examiners Report
Page 10 – Financial Report
Page 10 – Income
Page 10 – Expenditure
Page 11 – Assets
Page 11 – Notes to assets and liabilities
Page 12-14 – Notes to the accounts
Report of the Board of Trustees
The board of trustees presents its report and financial statements for the year ended 30 September 2023 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 account in accordance with The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
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 – (appointed 11 October 2017)
Mrs. Beth Ford – Secretary – (appointed 12 March 2022)
Mrs. Pamela Clarke – Trustee (appointed 12 March 2022)
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, PO Box 1000, Andover, BX1 1LT
Independent Examiner
Mr Joseph Prescott
18 Bennett Street, Rotherham, South Yorkshire, S61 2JY
Report of the Board of Trustees
The board of the Trustees present the following report for the year ended 30 September 2023.
Structure and Organisation
The charitable organisation was set up on 1[st] 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 2 April 2015 with registration number 1161166.
Trustee Appointments
The pastor of the church is the 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 Rev. Jeremy Smith on 11 October 2017.
The remaining Trustees are elected when needed by the members of the Bolton Brownlow Fold Church of the Nazarene at the Annual General Meeting held around February each year to take up post on the Sunday following the British Isles South District Church of the Nazarene Annual General Meeting held around 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 Number 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, Brimingham, 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.
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 the 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 advisors, 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.
Review of the Period
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We continued to grow the Community Café (Roots in Fresh Ground), and increased the scope of people we were able to interact with and the amount of other charities that could come and partner alongside us.
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We organised several outreach events into the community, aimed at families and people of all ages, themed around Christmas, the King’s Coronation, and more.
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We developed our youth ministry, at first doing some less regular meetups, then some larger events in public spaces, and in September launched the group on a weekly basis out of our building.
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In order to facilitate this, we redesigned a section of our building into a dedicated youth space, which will allow us to further increase the youth activities and potential rental opportunities for the building.
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We expanded our prayer meeting into a regular weekly event, and it is now a space where people come together to pray for each other, the church, and the communities that we are in.
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A lot more time was spent on pastorally supporting people, helping them through many difficult situations and supporting them to access support networks that were able to help with situations that required more than we could offer.
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This was all on top of our usual Christian weekly worship service and weekly meetings for those wishing to grow deeper in their faith, as well as our partnership with local charities using our building to bless the community.
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.
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 expenses, according to the cash accounting basis, 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. Aims for the next year are:
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To further increase our partnership with external charities who are also working in Bolton, so that together we can have a much larger impact.
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To continue to grow the youth ministry, so we are interacting with twice as many young people as we did this year
Declaration The trustees declare that they have approved the Trustees, report above. Signed on behalf of the charity's trustees on 7107 2024 2&17/qp24 Revd Jeremy Smith Chairman 2711 Mrs Beth Ford Secretary
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 Sep 2023 Charity 1161166 On accounts for the no (if year ended any) Set out on pages 10-14 (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 / 09 / 2023.
Responsibilities and basis of report
As the charity's trustees, 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 Trust’s accounts carried out under section 145 of the 2011 Act and 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 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.
Date: 26 / 07 / 2024
Signed: Name: Joseph Prescott Relevant professional qualification(s) or body (if any): Address: 18 Bennett Street, Rotherham, South Yorkshire, S61 2JY
Bolton Brownlow Fold Church of the Nazarene (Registered Charity Number 1161166) Income and Expenditure for the Year Ended 30 September 2023
| Income | **YE 23 ** | YE 22 |
|---|---|---|
| ACTS 435 In Gift Aid Hall Rentals Manse Rent Oferings One-Of Donation Sales Income Tithe |
£1,62 0 £2,40 2 £4,19 7 £5,88 1 £2,89 8 £6,97 7 £3,71 7 £8,20 5 |
£2,85 0 £2,84 1 £2,06 7 £1,96 3 £5,76 0 £6,20 9 £1,08 5 £6,06 5 |
| Total | £35,8 97 |
£28,8 39 |
| Expenditure | YE 23 | YE 22 |
|---|---|---|
| ACTS 435 Out BISD Budget Building Costs |
-£1,620 -£2,795 - £13,92 2 |
- £2,400 - £1,430 - £4,941 |
| Consumables Equipment Gifts Legal Costs Pastor Costs Subscriptions Training Travel Vehicle Costs |
-£3,116 -£2,342 -£1,248 -£2,596 -£8,528 -£907 -£73 £0 -£697 |
- £2,747 - £1,701 - £1,364 - £3,109 - £8,491 -£856 -£545 -£522 -£703 |
|---|---|---|
| Total | - £37,84 4 |
- £28,8 10 |
| Total | YE 23 | YE 22 |
|---|---|---|
| Total Income Total Expenditure |
£35,89 7 - £37,84 4 |
£28,83 9 - £28,81 0 |
| Grand Total | - £1,947 |
£29 |
Assets
| Cash Funds | YE 23 | YE 22 |
|---|---|---|
| Café Account Main Account Childrens Account Youth Account |
£1,241 £6,325 £242 £382 |
£2,678 £2,054 £93 £379 |
| Missions Account Reserves |
£346 £4,340 |
£545 £9,982 |
|---|---|---|
| Cash Total | £12,8 77 |
£15,7 31 |
| Investment Properties |
YE 23 | YE 22 |
|---|---|---|
| 68 Ashworth Lane | £68,27 8 |
£68,27 8 |
| Investment Total | £68,2 78 |
£68,2 78 |
| Total Assets | YE 23 | YE 22 |
| Cash Total Investment Total |
£12,87 7 £68,27 8 |
£15,73 1 £68,27 8 |
| Asset Total | £81,1 55 |
£84,0 09 |
NOTES:
The church also owns the church buildings, fixtures, fittings and other contents situated at 1 Yarrow Place, Bolton, for which the original cost details are not available.
There are no liabilities at current.
Notes to the accounts for the year ended 30 September 2023
Income
YE YE 1. One-Off Donation 23 22
| District Grants | 200 0 |
240 |
|---|---|---|
| Government | 244 | 100 |
| Grant | 0 | 0 |
| Grant | 0 | 400 0 |
| One-Of Donation |
253 7 |
969 |
| Total | 697 7 |
620 9 |
| 2. Sales | YE | YE |
| Income | 23 | 22 |
| Bank Interest | 43.1 | 1 |
| Sales Income | 367 4 |
108 4 |
| Total | 371 7 |
108 5 |
Expenditure
| xpenditure | ||
|---|---|---|
| 3. Building Costs |
YE 23 | YE 22 |
| Building Repair | -293 | -67 |
| Cleaning | -89 | 0 |
| Ground Rent | -220 | 0 |
| Manse Insurance | 0 | -233 |
| Manse Repair | -144 | -118 |
| Utilities | -13,176 | -4,523 |
| - | ||
| Total | 13,922 | -4,941 |
| 4. Consumables |
YE 23 | YE 22 |
| Food for RIFG | -3,010 | -1,810 |
| Sunday Food & | -106 | -927 |
| Drink | ||
|---|---|---|
| Youth Consumables |
0 | -10 |
| Total | -3,116 | -2,747 |
| 5. Equipment | YE 23 | YE 22 |
| Children's Resources |
-183 | -25 |
| Christian Book | 0 | -66 |
| Christmas Tree | 0 | -78 |
| Church Decorations |
0 | -47 |
| Craft Resources | -81 | -25 |
| Equipment | -192 | -207 |
| RIFG Equipment | -1,294 | -903 |
| Sign for RIFG | 0 | -350 |
| Youth Equipment |
-592 | 0 |
| Total | -2,342 | -1,701 |
| 6. Gifts | YE 23 | YE 22 |
| Child Sponsorship | -252 | 0 |
| Christmas Gifts | -290 | -31 |
| Food for Mission Team |
0 | -50 |
| Food for Speakers | -122 | -43 |
| Food Parcel | 0 | -35 |
| Love Ofering | -400 | -610 |
| Pastors Retreats | -155 | -555 |
| Preaching Gift | -30 | -40 |
| Total | -1,248 | -1,364 |
| 7. Legal Costs | YE 23 | YE 22 |
|---|---|---|
| DBS Costs | -95 | -70 |
| Insurance | -2,251 | -3,017 |
|---|---|---|
| Other Costs | -250 | -22 |
| Total | -2,596 | -3,109 |
| 8. Pastor Costs | YE 23 | YE 22 |
| Pastor Expenses | -534 | -500 |
| Pastor Salary | -7,994 | -7,991 |
| Total | -8,528 | -8,491 |
| 9. Training | YE 23 | YE 22 |
| Counselling Training |
0 | -150 |
| Food Hygiene Training |
0 | -180 |
| NTC Summer School |
0 | -55 |
| Pastor Summer School |
0 | -110 |
| Training - Susanna |
0 | -50 |
| Training Resources |
-73 | 0 |
| Total | -73 | -545 |
| 10. Vehicle Costs |
YE 23 | YE 22 |
| Petrol | 0 | -275 |
| Vehicle Repair | -697 | -428 |
| Total | -697 | -703 |