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_ 



3 

## 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_ 



4 

## 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** 

- The church is registered as a charity with number 1161300 and is based in Barnsley. 

- Trustees include the pastor, Church Board members, and ex officio representatives, with governance guided by a 2015 constitution. 

- The church is part of the global Church of Nazarene and affiliated district organizations. 

- Trustees meet regularly, typically monthly, to oversee church activities and manage risks. 

- The trustees have approved this report, and the document includes contact details and bank information. 

## **Trustees' Report and Yearly Review** 

- The trustees' report covers activities from 1 October 2024 to 30 September 2025. 

- The church's governance is based on a CIO structure, with trustees exercising all powers. 

- The trustees' roles include managing policies, risk assessments, and responsibility allocations. 

- The church aims to promote Christian faith, support the community, and develop local partnerships. 

- 

- 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_ 



5 

- Income mainly comes from member offerings, donations, hall hire, and online contributions. 

- Expenditure primarily covers pastoral salaries, utilities, building costs, district contributions, and community projects. 

- The church's financial health improved over the last four years, raising balances and income. 

## **Financial Management and Future Planning** 

- Trustees are responsible for accurate financial records and safeguarding assets. 

- The church relies on weekly tithes and offerings, with bi-monthly reviews of income and expenses. 

- Plans include policy updates, risk assessments, and responsibility designations. 

- Trustees will continue to review financial strategies and community engagement efforts. 

## **Independent Examination and Compliance** 

- An independent examiner confirmed that the financial records are accurate and compliant. 

- No material issues were identified during the examination. 

- The examiner's report affirms that the financial statements are properly prepared. 

- The church adheres to legal requirements under the Charities Act 2011 and related regulations. 

## **Future Goals and Strategic Initiatives** 

- The trustees plan to meet regularly to review the church's future direction. 

- They aim to update policies, conduct risk assessments, and assign responsibilities. 

- The church intends to enhance community links and support local agencies. 

- The church will continue to develop its media, fellowship, and outreach programs. 

_Barnsley Church of the Nazarene 1161300_ 

_Annual Returns 2025_ 



6 

## 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_ 



7 

- 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. 

- 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. 

- 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. 

- 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. 

- 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** 

1. A growing church finance – thanks to church members who give generously and faithfully for the Lord’s purposes in the church. 

2. The maintenance of the church building continues. Thanks to the Secretary and Caretaker of the church, Catherine and Fidelis, for their efforts. 

3. The Children’s Sunday School, Music & Media team and the Women’s Fellowship remain the healthy and growing ministries of the Church. 

4. 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_ 



8 

## 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**<br>135.66|**6,533.32**||
|**2.1 Tithes and**<br>**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**<br>**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**<br>**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**<br>**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.**<br>**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_ 



9 

## **Major Challenges in 2026** 

1. Parallel Bible Studies for English and Spanish speakers. Integration of bible study lessons is required, even though different teachers coordinate the studies. 

2. Poor attendance at Bible Studies. Education of members on the importance of bible studies during announcements on Sunday mornings to be strengthened. 

3. Inadequate community engagement and participation. This requires more discussion and action by the Church Board. 

4. 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. 

5. 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. 

6. Weak ministry and family group structures. Regular meetings between the Pastor and the leaders of the groups and teams will be held in 2026. 

7. 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_ 



10 

## 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**<br>135.66|**6,533.32**||
|**2.1 Tithes and**<br>**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**<br>**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**<br>**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**<br>**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.**<br>**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