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: 

- 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. 

## Review of the Period 

- 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. 

- 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. 

- 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. 

- 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. 

- 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. 

- 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. 

- 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: 

- To further increase our partnership with external charities who are also working in Bolton, so that together we can have a much larger impact. 

- 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: 

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts did not accord with the accounting records; or 

- 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<br>Gift Aid<br>Hall Rentals<br>Manse Rent<br>Oferings<br>One-Of<br>Donation<br>Sales Income<br>Tithe|£1,62<br>0<br>£2,40<br>2<br>£4,19<br>7<br>£5,88<br>1<br>£2,89<br>8<br>£6,97<br>7<br>£3,71<br>7<br>£8,20<br>5|£2,85<br>0<br>£2,84<br>1<br>£2,06<br>7<br>£1,96<br>3<br>£5,76<br>0<br>£6,20<br>9<br>£1,08<br>5<br>£6,06<br>5|
|**Total**|**£35,8**<br>**97**|**£28,8**<br>**39**|



|**Expenditure**|**YE 23**|**YE 22**|
|---|---|---|
|ACTS 435 Out<br>BISD Budget<br>Building Costs|-£1,620<br>-£2,795<br>-<br>£13,92<br>2|-<br>£2,400<br>-<br>£1,430<br>-<br>£4,941|





|Consumables<br>Equipment<br>Gifts<br>Legal Costs<br>Pastor Costs<br>Subscriptions<br>Training<br>Travel<br>Vehicle Costs|-£3,116<br>-£2,342<br>-£1,248<br>-£2,596<br>-£8,528<br>-£907<br>-£73<br>£0<br>-£697|-<br>£2,747<br>-<br>£1,701<br>-<br>£1,364<br>-<br>£3,109<br>-<br>£8,491<br>-£856<br>-£545<br>-£522<br>-£703|
|---|---|---|
|**Total**|**-**<br>**£37,84**<br>**4**|**-**<br>**£28,8**<br>**10**|



|**Total**|**YE 23**|**YE 22**|
|---|---|---|
|Total Income<br>Total<br>Expenditure|£35,89<br>7<br>-<br>£37,84<br>4|£28,83<br>9<br>-<br>£28,81<br>0|
|**Grand Total**|**-**<br>**£1,947**|**£29**|



## Assets 

|**Cash Funds**|**YE 23**|**YE 22**|
|---|---|---|
|Café Account<br>Main Account<br>Childrens Account<br>Youth Account|£1,241 <br>£6,325 <br>£242<br>£382|£2,678<br> £2,054<br>£93<br>£379|





|Missions Account<br>Reserves|£346<br>£4,340|£545<br> £9,982|
|---|---|---|
|**Cash Total**|**£12,8**<br>**77**|**£15,7**<br>**31**|



|**Investment**<br>**Properties**|**YE 23**|**YE 22**|
|---|---|---|
|68 Ashworth Lane|£68,27<br>8|£68,27<br>8|
|**Investment Total**|**£68,2**<br>**78**|**£68,2**<br>**78**|
||||
|**Total Assets**|**YE 23**|**YE 22**|
|Cash Total<br>Investment Total|£12,87<br>7<br>£68,27<br>8|£15,73<br>1<br>£68,27<br>8|
|**Asset Total**|**£81,1**<br>**55**|**£84,0**<br>**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<br>0|240|
|---|---|---|
|Government|244|100|
|Grant|0|0|
|Grant|0|400<br>0|
|One-Of<br>Donation|253<br>7|969|
|**Total**|**697**<br>**7**|**620**<br>**9**|
|**2. Sales**|YE|YE|
|**Income**|23|22|
|Bank Interest|43.1|1|
|Sales Income|367<br>4|108<br>4|
|**Total**|**371**<br>**7**|**108**<br>**5**|



## **Expenditure** 

|**xpenditure**|||
|---|---|---|
|**3. Building**<br>**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.**<br>**Consumables**|**YE 23**|**YE 22**|
|Food for RIFG|-3,010|-1,810|
|Sunday Food &|-106|-927|





|Drink|||
|---|---|---|
|Youth<br>Consumables|0|-10|
|**Total**|**-3,116**|**-2,747**|
|**5. Equipment**|**YE 23**|**YE 22**|
|Children's<br>Resources|-183|-25|
|Christian Book|0|-66|
|Christmas Tree|0|-78|
|Church<br>Decorations|0|-47|
|Craft Resources|-81|-25|
|Equipment|-192|-207|
|RIFG Equipment|-1,294|-903|
|Sign for RIFG|0|-350|
|Youth<br>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<br>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<br>Training|0|-150|
|Food Hygiene<br>Training|0|-180|
|NTC Summer<br>School|0|-55|
|Pastor Summer<br>School|0|-110|
|Training -<br>Susanna|0|-50|
|Training<br>Resources|-73|0|
|**Total**|**-73**|**-545**|
|**10. Vehicle**<br>**Costs**|**YE 23**|**YE 22**|
|Petrol|0|-275|
|Vehicle Repair|-697|-428|
|**Total**|**-697**|**-703**|