Registered Charity Number: 1161300
BARNSLEY CHURCH OF THE NAZARENE REPORTS AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2025
Contents
Legal and Administrative Information ...................................................................................... 3 Executive Summary................................................................................................................ 4 Trustees’ Report For Year 2025 ................................................................................................ 6 Annual Financial Report 2024/2025 ........................................................................................ 8 Independent Examiner’s Report ............................................................................................ 10
Barnsley Church of the Nazarene 1161300
Annual Returns 2025
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Legal and Administrative Information
Independent Examiners:
PEACH WILKINSON ACCOUNTANT 78 Cross Hill, Ecclesfield, Sheffield, S35 9TU. Tel: 01142402392; Email: office@peachwilkinson.co.uk
Barnsley Church of the Nazarene 1161300
Annual Returns 2025
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EXECUTIVE SUMMARY
The document provides a comprehensive overview of Barnsley Church of Nazarene's financial activities, governance, objectives, and plans for 2025.
Legal and Administrative Information
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The church is registered as a charity with number 1161300 and is based in Barnsley.
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Trustees include the pastor, Church Board members, and ex officio representatives, with governance guided by a 2015 constitution.
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The church is part of the global Church of Nazarene and affiliated district organizations.
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Trustees meet regularly, typically monthly, to oversee church activities and manage risks.
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The trustees have approved this report, and the document includes contact details and bank information.
Trustees' Report and Yearly Review
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The trustees' report covers activities from 1 October 2024 to 30 September 2025.
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The church's governance is based on a CIO structure, with trustees exercising all powers.
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The trustees' roles include managing policies, risk assessments, and responsibility allocations.
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The church aims to promote Christian faith, support the community, and develop local partnerships.
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The church's activities aim to support public benefit and community involvement.
Financial Overview and Performance
- The church's income and expenditure increased in 2025, leaving a balance of £5064.02. (Table 1).
Table 1: Summary of annual financial report: 1 October – 30 September each year
| Heading | 2021/22 | 2022/23 | 2023/24 | 2024/25 |
|---|---|---|---|---|
| BALANCE B/F | £ 658.72 | £ 3,498.20 | £3,094.10 | 4,162.10 |
| Total Income | £ 23,809.62 | £ 23,147.89 | £28,413.14 | 36,454.41 |
| Total Expenses | £ 21,731.02 | £ 22,791.11 | £27,345.14 | 35,552.49 |
| BALANCE C/F | £ 2,737.32 | £ 3,094.10 | £4,162.10 | 5,064.02 |
Barnsley Church of the Nazarene 1161300
Annual Returns 2025
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Income mainly comes from member offerings, donations, hall hire, and online contributions.
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Expenditure primarily covers pastoral salaries, utilities, building costs, district contributions, and community projects.
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The church's financial health improved over the last four years, raising balances and income.
Financial Management and Future Planning
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Trustees are responsible for accurate financial records and safeguarding assets.
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The church relies on weekly tithes and offerings, with bi-monthly reviews of income and expenses.
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Plans include policy updates, risk assessments, and responsibility designations.
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Trustees will continue to review financial strategies and community engagement efforts.
Independent Examination and Compliance
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An independent examiner confirmed that the financial records are accurate and compliant.
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No material issues were identified during the examination.
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The examiner's report affirms that the financial statements are properly prepared.
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The church adheres to legal requirements under the Charities Act 2011 and related regulations.
Future Goals and Strategic Initiatives
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The trustees plan to meet regularly to review the church's future direction.
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They aim to update policies, conduct risk assessments, and assign responsibilities.
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The church intends to enhance community links and support local agencies.
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The church will continue to develop its media, fellowship, and outreach programs.
Barnsley Church of the Nazarene 1161300
Annual Returns 2025
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TRUSTEES’ REPORT FOR YEAR 2025
We thank God for the completion of a generally good year in 2025, characterised by the Pastor’s statutory sabbatical leave, for which the Church Board graciously granted six months. Our central theme that set the direction for all members of the church during the year was “ Do Not Stand Still, Move Forward! ” This theme may have prompted the new jobs, promotions and relocations that members testified to during the year.
Routine Church activities
Our regular church activities in 2025 included weekly services on Sunday Worship and Thursday Bible Study. The end-of-the-month fasting and prayer meeting was a regular monthly event. Esteban and Sugey also operated a parallel Bible Study class for Spanish speakers that was held on Fridays. The Church Board set up a team of four licensed ministers to support our pastoral ministry. These were Esteban and Sugey, district licensed, and Catherine and Grace, local church licensed. The ministry team collaboratively organised a preaching rota for the Sunday Services.
Special activities
The plan was for the church to enhance its engagement with local communities by organising regular monthly evangelistic events as well as weekly coffee mornings or craft meetings. These initiatives were designed to encourage greater community participation and increase visits to the church. This was not realised in 2025. The other special events that were held were the annual Easter services in April, summer evangelism training and after-service evangelism outreach in August, the Annual Harvest and Thanksgiving Service in October, the Cultural Night event in November, and the Christmas services in December. Also, the four Family Groups coordinated the Christmas Advent services in December. No baptism services held in 2025.
Membership
As of the end of December 2025, the church’s register had 38 regular members, 7 irregular members, 3 newcomers, and 20 children. In total, these represent a membership of 68 beginning in 2026. The Church lost 14 members in 2025, who either stopped attending Sunday services or relocated to other churches. Our Spanish ministry lost 6 members. Despite this, 8 active members were received into full certified membership in 2025. The average attendance to Sunday services in 2025 was 42 (based on figures from 43 weeks, spanning February to December 2025). The highest attendance by adults was recorded in March, and the lowest attendance was recorded in November.
Ministries
Our ministry teams include the Prayer Band, Music & Media team, Ushering & Greeting team, and Visitation team. Only the Prayer Band and the Music team were functional in 2025. I am hoping all these ministries will be better organised in 2026. Our ministries to children, youths, women and men were active in 2025. The Children’s Sunday School and the Women’s Fellowship were regularly active all through the year. The Men’s Fellowship had an annual activity plan, but their meetings were infrequent and came to a complete halt after the health talk event in August, following the leader’s resignation in September.
Members’ social situations
Barnsley Church of the Nazarene 1161300
Annual Returns 2025
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Three families experienced a breakup and separation of spouses after a prolonged conflict, which could not be resolved despite the intervention of the local church. It was unfortunate that Wendy and Roberto were separated, especially under circumstances involving BIS District officials.
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Two families lost their COS visa jobs and are currently in search of alternatives that will enable them to continue their stay in the UK. Divine intervention required.
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While we thank God for the healing and recovery of some members from sickness and hospital admissions, some members still struggle with ongoing health conditions that are currently under medical investigation.
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Three church members lost their parents or close family members. Sister Gift Eyo lost her mum, brother Fidelis Osas lost his dad, and Sister Catherine lost her eldest brother. May the souls of the departed rest in peace.
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Some good news: three families purchased new homes in 2025. Manoj and Sara; Vincent and Tosin, and Fidelis and Osayu. Congratulations.
Building
Two capital projects to improve our church building were completed in 2025, thanks to the generous donations of members. These include the replacement of the carpet in the community hall and the reinstallation of the CCTV security system inside and around the church.
Finance
The financial report for 2024/2025 shows that, in addition to the occasional HMRC Gift-Aid Refunds Scheme, members’ contributions of tithes and offerings remain our main source of income. Besides the pastor’s salary, which constitutes 55.1% of the total annual expenditure, the other two major expenses of the church are utilities and building maintenance, which together constitutes 27.2% of the total annual expenditure.
Major strengths in 2025
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A growing church finance – thanks to church members who give generously and faithfully for the Lord’s purposes in the church.
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The maintenance of the church building continues. Thanks to the Secretary and Caretaker of the church, Catherine and Fidelis, for their efforts.
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The Children’s Sunday School, Music & Media team and the Women’s Fellowship remain the healthy and growing ministries of the Church.
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The team of ministers and ministry teams did well, preaching the sermons and coordinating the church services during my sabbatical leave.
Barnsley Church of the Nazarene 1161300
Annual Returns 2025
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ANNUAL FINANCIAL REPORT 2024/2025
| Main Heading | Sub-Heading | Oct 24 | Nov 24 | Dec 24 | Jan 25 | Feb 25 | Mar 25 | Apr 25 | May 25 | Jun 25 | Jul 25 | Aug 25 | Sep 25 | Total |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1. BALANCE | Actual Bank Balance | 4,162.10 | 5,892.69 | 5,723.02 | 6,379.31 | 5,409.77 | 5,145.94 | 3,707.98 | 7,434.27 | 7,357.34 | 7,740.81 | 7,458.51 135.66 |
6,533.32 | |
| 2.1 Tithes and Offerings |
General Cash Offering | 529.57 | 321.50 | 377.78 | 267.48 | 295.13 | 357.05 | 205.33 | 199.71 | 266.35 | 192.46 | 210.22 | 3,358.24 | |
| Gift Aid Cash Offering | 75.00 | 35.00 | 50.00 | 0.00 | 0.00 | 0.00 | 68.05 | 118.20 | 136.80 | 127.25 | 89.00 | 136.65 | 835.95 | |
| General Online Offering | 859.40 | 534.00 | 464.00 | 495.00 | 304.00 | 902.18 | 437.00 | 346.00 | 392.00 | 467.00 | 551.00 | 414.00 | 6,165.58 | |
| Gift Aid Online Offering | 618.50 | 708.40 | 848.50 | 718.70 | 1,190.10 | 817.60 | 1,556.96 | 1,072.20 | 1,896.50 | 1,042.00 | 1,120.00 | 1,313.00 | 12,902.46 | |
| Total Tithes & Offerings | 2,082.47 | 1,598.90 | 1,740.28 | 1,481.18 | 1,789.23 | 2,076.83 | 2,267.34 | 1,736.11 | 2,691.65 | 1,828.71 | 1,895.66 | 2,073.87 | 23,262.23 | |
| 2.2 Donations | Total | 311.99 | 0.00 | 0.00 | 135.50 | 201.00 | 35.00 | 36.00 | 415.00 | 15.00 | 15.00 | 240.00 | 15.00 | 1,419.49 |
| 2.3 Hall Hire | Art Club | 80.00 | 0.00 | 80.00 | 20.00 | 40.00 | 80.00 | 40.00 | 60.00 | 100.00 | 75.00 | 0.00 | 120.00 | £695.00 |
| AA, Mitch & Others | 120.00 | 450.00 | 300.00 | 90.00 | 180.00 | 125.00 | 190.00 | 190.00 | 190.00 | 90.00 | 350.00 | 130.00 | 2,405.00 | |
| Total Hall hire | 200.00 | 450.00 | £380.00 | 110.00 | 220.00 | 205.00 | £230.00 | £250.00 | £290.00 | £165.00 | £350.00 | £250.00 | 3,100.00 | |
| 2.4 Church projects |
Food Pot | 40.00 | 40.00 | £80.00 | ||||||||||
| New Carpet | 320.00 | 470.00 | 785.00 | 1,575.00 | ||||||||||
| Total Designated | 360.00 | 510.00 | 785.00 | 1,655.00 | ||||||||||
| 2.5 Miscellaneous |
HMRC Gift Aid & Refunds | 1,064.32 | 40.00 | 50.00 | 50.00 | 4741.09 | 5945.41 | |||||||
| BG Solar Panel Income | 442.09 | £630.19 | 1,072.28 | |||||||||||
| Total Miscellaneous | 1,064.32 | 40.00 | 492.09 | 50.00 | 5,371.28 | 7,017.69 | ||||||||
| Total INCOME | 4,018.78 | 2,598.90 | 2,905.28 | 2,218.77 | 2,210.23 | 2,366.83 | 7,904.62 | 2,401.11 | 2,996.65 | 2,008.71 | 2,485.66 | 2,338.87 | 36,454.41 | |
| 3.1 Pastoral | Pastor's salary | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 18,984.00 |
| Pastor's expenses | £50.00 | 50.00 | 100.00 | 86.00 | 335.00 | 0.00 | 621.00 | |||||||
| Total Pastoral | 1,582.00 | 1,632.00 | 1,582.00 | 1,582.00 | 1,632.00 | 1,682.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,668.00 | 1,917.00 | 1,582.00 | 19,605.00 | |
| 3.2 Utilities | Energy (Gas & Electricity) | 87.04 | 414.81 | 427.18 | 110.82 | 92.59 | 28.94 | 2,152.53 | 96.31 | 104.79 | 108.15 | 93.60 | 104.91 | 3,821.67 |
| Water | 0.00 | 324.57 | £0.00 | 0.00 | 91.02 | 0.00 | 0.00 | 49.41 | £0.00 | £0.00 | 394.84 | 0.00 | 859.84 | |
| Broadband Internet | 29.88 | 29.88 | 29.88 | 29.88 | 29.88 | £29.88 | 30.63 | 30.63 | 30.63 | 30.63 | 30.63 | 30.63 | 363.06 | |
| Total Utilities | 116.92 | 769.26 | 457.06 | 140.70 | 213.49 | 58.82 | 2,183.16 | 176.35 | 135.42 | 138.78 | 519.07 | 135.54 | 5,044.57 | |
| 3.3 Building | Insurance | 118.57 | 118.57 | 118.57 | 118.57 | 118.57 | 118.57 | 0.00 | 125.76 | 125.73 | 125.73 | 125.73 | 125.73 | 1,340.10 |
| Repair and maintenance | 0.00 | 0.00 | 0.00 | 1,220.00 | 60.00 | 60.00 | 60.00 | 60.00 | 60.00 | 165.60 | 60.00 | 1,529.98 | 3,275.58 | |
| Total Building | 118.57 | 118.57 | 118.57 | 1,338.57 | 178.57 | 178.57 | 60.00 | 185.76 | 185.73 | 291.33 | 185.73 | 1,655.71 | 4,615.68 | |
| 3.4 Equipment | New Equipment | 301.96 | £27.18 | 329.14 | ||||||||||
| 3.5 Members | Welfare | 45.68 | 51.76 | 0.00 | 61.99 | 0.00 | 0.00 | 13.90 | 150.00 | 0.00 | 0.00 | 0.00 | 0.00 | 323.33 |
| Programmes | 51.22 | £196.98 | 91.36 | 0.00 | 0.00 | 0.00 | 41.88 | 0.00 | 101.23 | 0.00 | 248.25 | 200.00 | 930.92 | |
| Total members | 96.90 | 248.74 | 91.36 | 61.99 | 0.00 | 0.00 | 55.78 | 150.00 | 101.23 | 0.00 | 248.25 | 200.00 | 1,254.25 | |
| 3.5 Administration |
Consumables | 71.84 | 0.00 | 0.00 | 65.05 | 0.00 | 0.00 | 0.00 | 18.80 | 19.10 | 57.80 | 19.70 | 252.29 | |
| Business admin charges | 1,735.40 | 147.39 | 233.93 | 440.00 | 23.80 | 123.00 | 38.04 | 2,741.56 | ||||||
| Gift to Charities (TLM) | 210.00 | 210.00 | ||||||||||||
| Total Administration | 71.84 | £0.00 | £0.00 | £65.05 | £0.00 | 1,735.40 | 147.39 | 233.93 | 458.80 | 42.90 | 390.80 | 57.74 | 3,203.85 | |
| 3.6 District | District budget contrib. | 450.00 | 150.00 | 150.00 | 150.00 | 150.00 | 150.00 | 150.00 | 150.00 | 1,500.00 | ||||
| Total Expenses | 2,288.19 | 2,768.57 | 2,248.99 | 3,188.31 | 2,474.06 | 3,804.79 | 4,178.33 | 2,478.04 | 2,613.18 | 2,291.01 | 3,410.85 | 3,808.17 | 35,552.49 | |
| 4. Rilii |
Actual Bank Balance CF | 5,892.69 | 5,723.02 | 6,379.31 | 5,409.77 | 5,145.94 | 3,707.98 | 7,434.27 | 7,357.34 | 7,740.81 | 7,458.51 | 6,533.32 | 5,064.02 | |
| Account Balance | 5,892.69 | 5,723.02 | 6,379.31 | 5,409.77 | 5,145.94 | 3,707.98 | 7,434.27 | 7,357.34 | 7,740.81 | 7,458.51 | 6,533.32 | 5,064.02 | ||
| econcaton | Surplus / Deficit | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 |
Barnsley Church of the Nazarene 1161300
Annual Returns 2025
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Major Challenges in 2026
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Parallel Bible Studies for English and Spanish speakers. Integration of bible study lessons is required, even though different teachers coordinate the studies.
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Poor attendance at Bible Studies. Education of members on the importance of bible studies during announcements on Sunday mornings to be strengthened.
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Inadequate community engagement and participation. This requires more discussion and action by the Church Board.
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Retention of members, especially the indigenous English and El Salvadoran nationalities. This needs discussion and action by the team of ministers and Family Group Leaders.
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Reducing attendance at Sunday Worship Services. I assume this trend was due to my Sabbatical leave and the failure of the support structures set up to prevent this. Pastoral care for members who have been long absent from Church or left for unknown reasons is being prioritised.
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Weak ministry and family group structures. Regular meetings between the Pastor and the leaders of the groups and teams will be held in 2026.
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Broken marriages, troubled homes. Marriage and relationship lessons will be prioritised through seminars and Sunday sermons in 2026.
Pastor’s Note
I thank the Church Board for granting me a 6-month sabbatical leave. It enabled me to take up an academic position at a University in Nigeria, which is part of my personal development plan, especially as I prepare for my retirement in a few years. Thanks to everyone who has supported the ministry and growth of the church in 2025. I look forward to our further collaboration in church and spiritual matters in the coming year. By this report, I openly invite you to join hands with me and let us “Arise and Build” Barnsley Church of the Nazarene together (Nehemiah 2:20).
The Trustees declare that they have approved the report above.
Signed on behalf of the Charity’s Trustees:
Revd. Dr. Osahon Jeremie I. Ogbeiwi 16/06/2026 Pastor and Chairman of the Board of Trustees.
Barnsley Church of the Nazarene 1161300
Annual Returns 2025
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Independent Examiner’s Report
Barnsley Church of the Nazarene 1161300
Annual Returns 2025
BARNSLEY CHURCH OF THE NAZARENE: ANNUAL FINANCIAL REPORT 2024/2025
| Main Heading | Sub-Heading | Oct 24 | Nov 24 | Dec 24 | Jan 25 | Feb 25 | Mar 25 | Apr 25 | May 25 | Jun 25 | Jul 25 | Aug 25 | Sep 25 | Total |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1. BALANCE | Actual Bank Balance | 4,162.10 | 5,892.69 | 5,723.02 | 6,379.31 | 5,409.77 | 5,145.94 | 3,707.98 | 7,434.27 | 7,357.34 | 7,740.81 | 7,458.51 135.66 |
6,533.32 | |
| 2.1 Tithes and Offerings |
General Cash Offering | 529.57 | 321.50 | 377.78 | 267.48 | 295.13 | 357.05 | 205.33 | 199.71 | 266.35 | 192.46 | 210.22 | 3,358.24 | |
| Gift Aid Cash Offering | 75.00 | 35.00 | 50.00 | 0.00 | 0.00 | 0.00 | 68.05 | 118.20 | 136.80 | 127.25 | 89.00 | 136.65 | 835.95 | |
| General Online Offering | 859.40 | 534.00 | 464.00 | 495.00 | 304.00 | 902.18 | 437.00 | 346.00 | 392.00 | 467.00 | 551.00 | 414.00 | 6,165.58 | |
| Gift Aid Online Offering | 618.50 | 708.40 | 848.50 | 718.70 | 1,190.10 | 817.60 | 1,556.96 | 1,072.20 | 1,896.50 | 1,042.00 | 1,120.00 | 1,313.00 | 12,902.46 | |
| Total Tithes & Offerings | 2,082.47 | 1,598.90 | 1,740.28 | 1,481.18 | 1,789.23 | 2,076.83 | 2,267.34 | 1,736.11 | 2,691.65 | 1,828.71 | 1,895.66 | 2,073.87 | 23,262.23 | |
| 2.2 Donations | Total | 311.99 | 0.00 | 0.00 | 135.50 | 201.00 | 35.00 | 36.00 | 415.00 | 15.00 | 15.00 | 240.00 | 15.00 | 1,419.49 |
| 2.3 Hall Hire | Art Club | 80.00 | 0.00 | 80.00 | 20.00 | 40.00 | 80.00 | 40.00 | 60.00 | 100.00 | 75.00 | 0.00 | 120.00 | £695.00 |
| AA, Mitch & Others | 120.00 | 450.00 | 300.00 | 90.00 | 180.00 | 125.00 | 190.00 | 190.00 | 190.00 | 90.00 | 350.00 | 130.00 | 2,405.00 | |
| Total Hall hire | 200.00 | 450.00 | £380.00 | 110.00 | 220.00 | 205.00 | £230.00 | £250.00 | £290.00 | £165.00 | £350.00 | £250.00 | 3,100.00 | |
| 2.4 Church projects |
Food Pot | 40.00 | 40.00 | £80.00 | ||||||||||
| New Carpet | 320.00 | 470.00 | 785.00 | 1,575.00 | ||||||||||
| Total Designated | 360.00 | 510.00 | 785.00 | 1,655.00 | ||||||||||
| 2.5 Miscellaneous |
HMRC Gift Aid & Refunds | 1,064.32 | 40.00 | 50.00 | 50.00 | 4741.09 | 5945.41 | |||||||
| BG Solar Panel Income | 442.09 | £630.19 | 1,072.28 | |||||||||||
| Total Miscellaneous | 1,064.32 | 40.00 | 492.09 | 50.00 | 5,371.28 | 7,017.69 | ||||||||
| Total INCOME | 4,018.78 | 2,598.90 | 2,905.28 | 2,218.77 | 2,210.23 | 2,366.83 | 7,904.62 | 2,401.11 | 2,996.65 | 2,008.71 | 2,485.66 | 2,338.87 | 36,454.41 | |
| 3.1 Pastoral | Pastor's salary | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,582.00 | 18,984.00 |
| Pastor's expenses | £50.00 | 50.00 | 100.00 | 86.00 | 335.00 | 0.00 | 621.00 | |||||||
| Total Pastoral | 1,582.00 | 1,632.00 | 1,582.00 | 1,582.00 | 1,632.00 | 1,682.00 | 1,582.00 | 1,582.00 | 1,582.00 | 1,668.00 | 1,917.00 | 1,582.00 | 19,605.00 | |
| 3.2 Utilities | Energy (Gas & Electricity) | 87.04 | 414.81 | 427.18 | 110.82 | 92.59 | 28.94 | 2,152.53 | 96.31 | 104.79 | 108.15 | 93.60 | 104.91 | 3,821.67 |
| Water | 0.00 | 324.57 | £0.00 | 0.00 | 91.02 | 0.00 | 0.00 | 49.41 | £0.00 | £0.00 | 394.84 | 0.00 | 859.84 | |
| Broadband Internet | 29.88 | 29.88 | 29.88 | 29.88 | 29.88 | £29.88 | 30.63 | 30.63 | 30.63 | 30.63 | 30.63 | 30.63 | 363.06 | |
| Total Utilities | 116.92 | 769.26 | 457.06 | 140.70 | 213.49 | 58.82 | 2,183.16 | 176.35 | 135.42 | 138.78 | 519.07 | 135.54 | 5,044.57 | |
| 3.3 Building | Insurance | 118.57 | 118.57 | 118.57 | 118.57 | 118.57 | 118.57 | 0.00 | 125.76 | 125.73 | 125.73 | 125.73 | 125.73 | 1,340.10 |
| Repair and maintenance | 0.00 | 0.00 | 0.00 | 1,220.00 | 60.00 | 60.00 | 60.00 | 60.00 | 60.00 | 165.60 | 60.00 | 1,529.98 | 3,275.58 | |
| Total Building | 118.57 | 118.57 | 118.57 | 1,338.57 | 178.57 | 178.57 | 60.00 | 185.76 | 185.73 | 291.33 | 185.73 | 1,655.71 | 4,615.68 | |
| 3.4 Equipment | New Equipment | 301.96 | £27.18 | 329.14 | ||||||||||
| 3.5 Members | Welfare | 45.68 | 51.76 | 0.00 | 61.99 | 0.00 | 0.00 | 13.90 | 150.00 | 0.00 | 0.00 | 0.00 | 0.00 | 323.33 |
| Programmes | 51.22 | £196.98 | 91.36 | 0.00 | 0.00 | 0.00 | 41.88 | 0.00 | 101.23 | 0.00 | 248.25 | 200.00 | 930.92 | |
| Total members | 96.90 | 248.74 | 91.36 | 61.99 | 0.00 | 0.00 | 55.78 | 150.00 | 101.23 | 0.00 | 248.25 | 200.00 | 1,254.25 | |
| 3.5 Administration |
Consumables | 71.84 | 0.00 | 0.00 | 65.05 | 0.00 | 0.00 | 0.00 | 18.80 | 19.10 | 57.80 | 19.70 | 252.29 | |
| Business admin charges | 1,735.40 | 147.39 | 233.93 | 440.00 | 23.80 | 123.00 | 38.04 | 2,741.56 | ||||||
| Gift to Charities (TLM) | 210.00 | 210.00 | ||||||||||||
| Total Administration | 71.84 | £0.00 | £0.00 | £65.05 | £0.00 | 1,735.40 | 147.39 | 233.93 | 458.80 | 42.90 | 390.80 | 57.74 | 3,203.85 | |
| 3.6 District | District budget contrib. | 450.00 | 150.00 | 150.00 | 150.00 | 150.00 | 150.00 | 150.00 | 150.00 | 1,500.00 | ||||
| Total Expenses | 2,288.19 | 2,768.57 | 2,248.99 | 3,188.31 | 2,474.06 | 3,804.79 | 4,178.33 | 2,478.04 | 2,613.18 | 2,291.01 | 3,410.85 | 3,808.17 | 35,552.49 | |
| 4. Riliti |
Actual Bank Balance CF | 5,892.69 | 5,723.02 | 6,379.31 | 5,409.77 | 5,145.94 | 3,707.98 | 7,434.27 | 7,357.34 | 7,740.81 | 7,458.51 | 6,533.32 | 5,064.02 | |
| Account Balance | 5,892.69 | 5,723.02 | 6,379.31 | 5,409.77 | 5,145.94 | 3,707.98 | 7,434.27 | 7,357.34 | 7,740.81 | 7,458.51 | 6,533.32 | 5,064.02 | ||
| econcaon | Surplus /Deficit | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 |
Barnsley Church of Nazarene Charity No. 1161300 Trustee's Report and Unaudited Accounts 30 September 2025
Barnsley Church of Nazarene Contents Pages Independent Examiner's Report PaEe I
Barnsley Church of Nazarene Trustees Annual Report The trustee presents their report with the unaudited financial statements of the charity for the year ended 30 September 2025. REFERENCE AND ADMINISTRATIVE DETAILS Charity No. 1161300 Trustee The following trustee served during the year: O. Ogbeiwi Accountants Peach Wilkinson Ltd 78 Cross Hill Ecclesfield Sheffield S35 9TU Bankers Santander Commercial Banking Clubs and Charities Section Bootle Merseyside L304GB The trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustee is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed O. Ogbeiwi Trustee 30 September 2025 PaEe 2
Barnsley Church of Nazarene Independent Examiners Report Independent Examiner's Report to the trustee of Barnsley Church of Nazarene I report to the trustees on my examination of the financial statements of Barnsley Church of Nazarene for the year ended 30 September 2025. Responsibilities and basis of report As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the charity's financial statements 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 14515llbl of the Act. Independent examiner's statement I have completed my examination. I can 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.. the accounting records were not kept in respect of the charity as required by section 130 of the Act,. or the financial statements do not accord with those records,. or the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities IAccounts and Reportsl Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached. Adam Claydon FMAAT Peach Wilkinson Ltd 78 Cross Hill Ecclesfield Sheffield S35 9TU 30 September 2025 PaEe 3
Barnsley Church of Nazarene Statement of Financial Artivities for the year ended 30 September 2025 Unrestrirted fund5 Total funds Total funds 2025 2025 2024 Notes Income and endowments from: Donations and legacies Other trading activities Other 26,337 3,100 5,435 26,337 3,100 5,435 18,204 4,423 5,786 Total 34,872 34,872 28,413 Expenditure on: Raising funds Charitable activities 1,254 1,500 31,216 1,254 1,500 31,216 1,937 1,834 23,574 Other Total 33,970 33,970 27,345 Net gains on investments Net income 902 902 1,068 Transfers between funds Net income before other gains/{lossesl 902 902 1,068 Other gains and losses Net movement in funds 902 902 1,068 Reconciliation of funds: Total funds brought forward 4,162 4,162 3,094 Total funds carried fonvard 5,064 5,064 4,162 PaEe 4
Barnsley Church of Nazarene Balance Sheet at 30 September 2025 Charity No. 1161300 2025 2024 Current assets Cash at bankand in hand 5,064 5,064 5,064 4,162 4,162 4,162 Net current assets Total assets less current liabilities 5,064 4,162 Net assets excluding pension asset or liability 5,064 4,162 Total net assets 5,064 4,162 The funds of the charity Restrirted funds Unrestricted funds General funds io io 5,064 4,162 5,064 4,162 Reserves io Total funds 5,064 4,162 Approved by the trustees on 30 September 2025 And signed on their behalf by.. O. Ogbeiwi Trustee 30 September 2025 PaEe 5
Barnsley Church of Nazarene Notes to the Accounts for the year ended 30 September 2025 l Accounting policies Basis of preparation The financial statements have been prepared in accordance with 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 if Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charitie5 Act 2011. Change in basis of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for vse at the discretion of the trustees in furtherance of the general objects of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms of arb appeal. Designated funds Revaluation funds Restricted funds Income Recognition of income Income is included in the Statement of Financial Activities ISOFAI when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SOFA. Donations and legacies Voluntary income received by way of grants, donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SOFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material. and facilities Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/llossesl on This includes any gain or loss resulting from revaluinE investments to market value revaluation of fixed at the end of the year. assets Gainslllossesl on investment assets This includes any gain or loss on the sale of investments. PaEe 6
Barnsley Church of Nazarene Notes to the Accounts Expenditure Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Grants payable Governance costs Other expenditure These are support costs not allocated to a particular activity. Taxation The charity is exempt from tax on its charitable activities. Freehold investment property Investment propertie5 are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise. Stocks Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. Trade and other debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other creditors Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. PaEe 7
Barnsley Church of Nazarene Notes to the Accounts Research and development Expenditure on research and development is written off in the year in which it is incurred. Foreign currencies Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net incomelexpenditure. Leased assets Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or. if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obliEation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifyin8 assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis. Pension costs The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds. Receipt of donated goods, facilities and services All donated Eoods, facilities and services received are recoEnised within incoming resources and expenditure at an estimate of the value to the charity. PaEe 8
Barnsley Church of Nazarene Notes to the Accounts 2 Statement of Flnanclal Actlvltles- prior year Unrestricted funds Total funds 2024 2024 Income and endowments from: Donations and legacies Other trading activities Other 18,204 4,423 5,786 18,204 4,423 5,786 Total 28,413 28,413 Expenditure on: Raising funds Charitable activities 1,937 1,834 23,574 1,937 1,834 23,574 Other Total 27,345 27,345 Net Income 1,068 1,068 Net income before other gains/{lossesl Other gains and losses: 1,068 1,068 Net movement in fvnds 1,068 1,068 Reconclliatlon of funds: Total funds brought forward Total funds carried forward 3,094 3,094 4,162 4,162 3 Income from donations and legacies Unrestrirted Total Totsl 2025 2024 23,263 1,575 80 23,263 1,575 80 16,980 220 1,004 1,419 26,337 1,419 26,337 18,204 4 Income from other trading activities Unrestricted Total Totsl 2025 2024 3,100 3,100 3,598 825 3,100 3,100 4,423 PaEe 9
Barnsley Church of Nazarene Notes to the Accounts 5 Other Income Unrestrirted Total Totsl 2025 2024 4,203 1,072 160 4,203 1,072 160 2,047 3,699 40 5,435 5,435 5,786 6 Expenditure on raising funds Unrestrirted Total Totsl 2025 2024 Fundr(yising trading costs 1,254 1,254 1,254 1,254 1,937 1,937 7 Expenditure on charitable activities Unrestrirted Total Total 2025 2024 Governurtce costs 1,500 1,500 1,500 1,500 1,834 1,834 8 Other expenditure Unrestrirted Total Total 2025 2024 462 462 301 Employee costs Premises costs 19,605 9,627 1,522 19,605 9,627 1,522 18,313 4,383 480 General administrative costs Legal and professional costs 97 31,216 31,216 23,574 PaEe 10
Barnsley Church of Nazarene Notes to the Accounts 9 stsff costs 2025 2024 Salaries and wages 18,984 18,984 16,779 16,779 No employee received emoluments in excess of £60,0. The average monthly number of full time equivalent employees during the year was as follows: 2025 2024 Number Number Pastor 10 Movement in funds Incoming resources At30 (including other At l October gains/losses 2024 Resources expended September 2025 Restricted funds: Unrestricted funds: General fund5 4,162 34,872 133,9701 5,064 Total funds 11 Analysis of net assets between funds 4,162 34,872 133,9701 5,064 Unrestricted funds Total Net current assets 5,064 5,064 5,064 5,064 12 Reconciliation of net debt At30 September 2025 At l October 2024 Cash flows Cash and cash equivalents 4,162 4,162 902 5,064 5,064 902 Net debt 4,162 902 5,064 PaEe 11
Barnsley Church of Nazarene Statement of Cash flows for the year ended 30 September 2025 2025 2024 Cash flows from operating activities Net income per Statement of Flnancial Activitles 902 1,068 Adjustments for: Dividends, interest and rents from investments 15,4351 15,7861 Net cash used in operating artivities 14,5331 14,7181 Cash flows from investing activities Dividends, interest and rents from investments 5.435 5,786 Net cash from investing activities 5,435 5,786 Net cash from financing activities Net increase in cash and cash equivalents 902 1,068 Cash and cash equivalents at the beginning of the year 4,162 3,094 Cash and cash equivalent5 at the end of the year 5,064 4,162 Components of tash and cash equivalents Cash and bank balances 5,064 4,162 5,064 4.162 PaEe 12
Barnsley Church of Nazarene Detailed Statement of Financial Artivities for the year ended 30 September 2025 Unrestricted funds Total funds Total funds 2025 2025 2024 Income and endowments from: Donations and legacies 23,263 1,575 80 23,263 1,575 80 16,980 220 1,004 1,419 26,337 1,419 26,337 18,204 Other trading activities 3,100 3,100 3,598 825 3,100 3,100 4,423 Other 4,203 1,072 160 4,203 1,072 160 2,047 3,699 40 5,435 5,435 5,786 Total income and endowments 34,872 34,872 28,413 Expenditure on: Costs of other trading activities 1,254 1,254 1,254 1,254 1,937 1,937 Total of expenditure on raising funds 1,254 1,254 1,937 Governance costs 1,500 1,500 1,500 1,500 1,834 1,834 Total of expendlture on charltable activities 1,500 1,500 1,834 Other expenditure 462 462 301 462 462 301 Employee costs Salarieslwages Staff welfare Temporary staff 18,984 621 18,984 621 16,779 1,084 450 19,605 19,605 18,313 Premise5 Costs Rates Light, heat and power 860 860 218 3,822 3,822 1,399 PaEe 13
Barnsley Church of Nazarene Detailed Statement of Financial Artivities Premises insurances 1,340 1,340 1,347 Premises repairs and maintenance Other premises costs 3,276 3,276 759 329 329 660 9,627 9,627 4,383 General administrative costs, including depreciation and amortisation Bank charges Telephone, fax and broadband 1,159 363 1,159 363 128 352 1,522 1,522 480 Legal and professional costs Other legal and professional costs 97 97 Total of expenditure of other costs 31,216 31,216 23,574 Total expenditure Net gains on investments 33,970 33,970 27,345 Net income 902 902 1,068 Net income before other galns/{lossesl Other Gains 902 902 1,068 Net movement in funds 902 902 1,068 Reconciliation of funds: Total funds brought forward 4,162 4,162 3,094 Total funds carried fonvard 5,064 5,064 4,162 PaEe 14