Bolton Brownlow Fold Church of the Nazarene Charity Registration Number: 1161166 Board of Trustees’ Report And Financial Statements For the Year Ended 30 September 2024
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 2024 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**
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 2024.
## **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 usually the chairperson of the board of Charity Trustees, and their position is reviewed after two years of their first appointment, and then every four years after that. Rev. Jeremy Smith stepped down as pastor, and Trustee, over this last year, and his replacement, Rev. Beth Ford, already a Trustee, will be taking over as chairperson of the board of Charity Trustees soon.
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 established a safe space for youth to meet regularly throughout the year, so they could grow with one another and in their faith journey, have fun and have food.
- As a result of ongoing youth ministry, we were able to take a number of our youth to district wide youth events, to join in fellowship and in growing in their faith with young people from all over the British isles south district.
- Met the needs of young families through our Butterflies childrens play group.
- One of our young people expressed a want to continue further in her faith, so was baptised towards the end of the year.
- Our café, Roots in Fresh Ground, developed into a seasonal program, used more heavily as a warm space during the winter months of the year.
- Established a new community garden, where members of the local community have been invited to participate in design, maintenance and growth of the garden. Has brought together a number of people to create an ongoing area of peace in our neighbourhood.
- Recognising our membership of a local, national and global denomination, we strengthened our connections with the other nearby churches in the north west area by regularly meeting as leaders and as churches, and to enable us to support and be supported by those churches and further enhance what each of us is doing.
- As we transitioned into our new lead pastor, there was a strong belief that pastoral care should be greatly encouraged, and the new lead pastor does this exceedingly well.
- As a result, we were able to aid a number of members of our community who were awarded asylum and helping to reunite them with their families who were also awarded asylum.
- 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 made a small surplus, mostly due to a large refund from our energy suppliers late in the year, due to an error in how much we were being charged.
## 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 develop local community partnerships, and to grow our relationships with other organisations in the local area (Christian or not).
- To move towards a team-based ministry model, so we can continue to meet the needs of our community in a better way, and grow their faith in God.
Declaration
The trustees declare that they have approved the
Trustees, report above. Signed on behalf of the
charity's trustees on
zb h IT0£5 '
Pastor Beth Ford
Secretary & Interim Chair
Mrs Pamela Clarke
Trustee
## Independent examiner's report on the accounts
_Section A Independent Examiner’s Report_
## Charity Name
**Report to the** Charity Name **trustees** Bolton Brownlow Fold Church of the Nazarene Sep 2024 **Charity** 1161166 **On accounts for the no (if year ended any) Set out on pages** (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 / 2024.
## **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:** 22 / 07 / 2025 **Signed: Name:** Joseph Prescott **Relevant professional qualification(s) or body (if any): Address:** 16 Whitfield Square, Hunslet, Leeds, LS10 2QA
# Bolton Brownlow Fold Church of the Nazarene (Registered Charity Number 1161166)
Income and Expenditure for the Year Ended 30 September 2024
|**Income**|**YE 24**|**YE 23**|
|---|---|---|
|Tithe
One-Of
Donation
Manse Rent
Oferings
Hall Rentals
Gift Aid
Acts 435 In
Sales Income|£10,1
55
£5,53
8
£5,20
9
£3,75
4
£3,73
5
£3,22
9
£1,40
0
£844|£8,20
5
£6,97
7
£5,88
1
£2,89
8
£4,19
7
£2,40
2
£1,62
0
£3,71
7|
|**Total**|**£33,8**
**64**|**£35,8**
**97**|
|**Expenditure**|**YE 24**|**YE 23**|
|---|---|---|
|Building Costs
Pastor Costs
BISD Budgets|-
£9,056
-
£5,996
-
£3,148|-
£13,70
2
-
£8,601
-
£2,795|
|Legal Costs
Consumables
Gifts
ACTS 435 Out
Equipment
Software
Subscription
Vehicle Costs|-
£3,035
-
£2,325
-
£2,092
-
£1,350
-
£1,176
-£754
£0|-
£2,816
-
£3,116
-
£1,248
-
£1,620
-
£2,342
-£907
-£697|
|---|---|---|
|**Total**|**-**
**£28,9**
**32**|**-**
**£37,8**
**44**|
|**Total**|**YE 24**|**YE 23**|
|---|---|---|
|Total Income
Total
Expenditure|£33,86
4
-
£28,93
2|£35,89
7
-
£37,84
4|
|**Grand Total**|**£4,933**|**-**
**£1,94**
**7**|
## Assets
|**Cash Funds**|**YE 24**|**YE 23**|
|---|---|---|
|Café Account
Main Account|£417
£15,65
1|£1,241
£6,325|
|Childrens Account
Youth Account
Missions Account
Reserves|nil
nil
£388
£1,372|£242
£382
£346
£4,340|
|---|---|---|
|**Cash Total**|**£17,8**
**28**|**£12,8**
**77**|
|**Investment**
**Properties**|**YE 24**|**YE 23**|
|---|---|---|
|68 Ashworth Lane|£68,27
8|£68,27
8|
|**Investment Total**|**£68,2**
**78**|**£68,2**
**78**|
|**Total Assets**|**YE 24**|**YE 23**|
|---|---|---|
|Cash Total
Investment Total|£17,82
8
£68,27
8|£12,87
7
£68,27
8|
|**Asset Total**|**£86,1**
**05**|**£81,1**
**55**|
## **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 2024
## **Income**
|**1. One-Of**|**YE**|**YE**|
|---|---|---|
|**Donation**|**24**|**23**|
|District Grants|250|2,00
0|
|Government
Grant|880|2,44
0|
|Grant|2,79
9|0|
|One-Of|1,60|2,53|
|Donation|9|7|
|**Total**|**5,5**
**38**|**6,9**
**77**|
|**2. Sales**|**YE**|**YE**|
|**Income**|**24**|**23**|
|Bank Interest|17|43|
|Sales Income|827|3,67
4|
|**Total**|**844**|**3,7**
**17**|
|**xpenditure**|||
|**3. Building**
**Costs**|**YE 24**
**YE 23**||
|Building Repair|-250
-293||
|Cleaning||0
-89|
|Manse Repair|-216
-144||
|||-|
|Utilities|-8,111
13,176||
|Garden Refurb|-479
0||
|||**-**|
|**Total**|**-9,056**
**13,70**||
|||**2**|
|**4.**|**YE 24**
**YE 23**||
## **Expenditure**
|**Consumables**|||
|---|---|---|
|Food for RIFG|-765|-3,010|
|Sunday Food &
Drink|-479|-106|
|Youth
Consumables|-617|0|
|Catering for
Events|-464|0|
|**Total**|**-2,325**|**-3,116**|
|**5. Equipment**|**YE 24**|**YE 23**|
|Children's
Resources|-50|-183|
|Garden
Equipment|-722|0|
|Skip Hire|-274|0|
|Craft Resources|0|-81|
|Equipment|-130|-192|
|RIFG Equipment|0|-1,294|
|Youth
Equipment|0|-592|
|**Total**|**-1,176**|**-2,342**|
|**6. Gifts**|**YE**
**24**|**YE 23**|
|Baptismal Gifts|-109|0|
|Child Sponsorship|-147|-252|
|Christmas Gifts|-292|-290|
|Children Gifts|-135|0|
|Contributions
towards Food|-40|-122|
|Love Ofering|-1,100|-400|
|Pastors Retreats|0|-155|
|Preaching Gift|-119|-30|
|---|---|---|
|Youth Gifts|-150|0|
|**Total**|**-2,092**|**-1,248**|
|**7. Legal Costs**|**YE 24**|**YE 23**|
|DBS Costs|-34|-95|
|Insurance|-2,269|-2,251|
|Ground Rent|-110|-220|
|Other Costs|-253|-250|
|Council Tax|-369|0|
|**Total**|**-3,035**|**-2,816**|
|**8. Pastor Costs**|**YE 24**|**YE 23**|
|Pastor Expenses|0|-534|
|Pastor Salary|-5,996|-7,994|
|Training
Resources|0|-73|
|**Total**|**-5,996**|**-8,601**|
||**YE 24**|**YE 23**|
|**9. Vehicle Costs**|||
|Petrol|0|0|
|Vehicle Repair|0|-697|
|**Total**|**0**|**-697**|