## **Morley Church of The Nazarene** Charity Number 1163612 **Annual Report and Financial Statements for the year ended 30 September 2020** 1 ## **Morley Church of The Nazarene** Charity Number 1163612 ## **Annual Report and Financial Statements for the year** ## **ended 30 September 2020** |**Contents**|**Page**| |---|---| |Trustees’ Report|3-4| |Examiner’s Report|5| |Receipts and payments account|6| |Statement of assets and liabilities|7| |Notes to the accounts|8-12| 2 ## **Morley Church of The Nazarene** Trustees’ Report for the year ended 30 September 2020 **Reference and administrative details of the charity, its trustees and advisors** **Name Position** Pastor George McMullan Chairperson Mrs Jennie Poppleton Secretary and Treasurer Miss Katrine Smith NYI Mrs Glenys Tattersall Mrs Claire McMullan Mr Paul Thackray Mr Jack Dyde Mrs Diane Bardy Mr Nathan McMullan ## **Charity Number** The charitable incorporated organisation was registered with the Charity Commission for England and Wales, number 1163612. ## **Registered and principal address** Albion Street Morley Leeds LS27 9BX ## **Bankers** Barclays 89 Queen Street Morley Leeds LS27 8DX ## **Independent Examiner –** N/A ## **West Yorkshire Community Accounting Service** Gardner Accountancy Services Limited 51 Queen Street Morley Leeds LS27 8EB 3 ## **Morley Church of The Nazarene** Trustees’ Report for the year ended 30 September 2020 ## **Structure, governance and management** The CIO is governed by a constitution on 17[th] September 2015 with registration number 1163612. The governing document is based on the Manual of the Global Church of The Nazarene where UK law permits. ## **Method of recruitment and appointment of trustees** The Pastor of the church is ex-officio chairperson of the Board of Charity Trustees and his/her position is reviewed after two years and then every four years after that. The remaining trustees are elected annually or every two years by the members of the Morley Church of the Nazarene at the annual general meeting help in February each year. ## **Objectives and Activities** ## **The Charity’s objects** The objects of the CIO are 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, to serve and enhance the local community and to provide duction and training through small group work. ## **Public benefit statement** In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular advancement of the Christian faith. ## **Achievements and performance** We opened a charity shop to support the work that we do within the community on a Saturday morning. The charity shop is an opportunity for the church to continued growth of the membership and attendance at the church and of their spiritual and personal development. It is also vital in building relationships within the community and growing on the development of the youth group. ## **Financial Review** The recipes and payment account show that there was a net increase in cash funds during the year of 4863.16. ## **Reserves Policy** The charity does not have a policy on reserves as the expenditure and work of the charity is reliant upon the ingoing support, tithes and offering 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. Signed on behalf of the board of trustees: Signed:……………………………………… Date:………………………………………. Name:………………………………………. (Trustee) 4 ## **Morley Church of The Nazarene** Independent examiner’s report to the trustees of Morley Church of the Nazarene. I report on the accounts of the charity for the year September 2020, which are set out on pages 6 to 8. ## **Respective responsibilities of the trustees and the examiner** The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the 2011 Act, follow the procedures laid down in the general directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act and state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with the general directions given by the Charity Commission. Examination includes a review of the accounting record kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## **Independent examiner’s statement** In connection with my examination, no matter had come to my attention: - 1) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or - 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed:……………………………………… Date:………………………………………. Name: Joanne Gardner Gardner Accountancy Services Limited 51 Queen Street Morley Leeds LS27 8EB 5 ## **Morley Church of The Nazarene** Receipts and payments account for the year ended 30 September 2020. |**Receipts**
Offerings
Gift Aid
Shop takings
Rents Received
Donations
Event Income
Activities Income
Other Income
Interest
**Total receipts**
**Payments**
Salaries and pensions
Utilities
Housing
Cleaning materials
Repairs and maintenance
CCLI Licence
Activities expenditure
Insurance
Gifts
Book allowance and mileage
Office Supplies
Miscellaneous
Phone and internet
District and NMI budgets
accounts
**Total payments**
**Net receipts / (payments)**
**Cash fund balances brought forward**
**Cash fund balances carried forward**|**2020**
**2020**
**2020**
**2019**
**Unrestricted**
**restricted**
**Total**
**Unrestricted**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
9,798.85
9,798.85
11,950.67
8,005.41
8,005.41
1,085.46
0.00
0.00
24,454.04
24,454.04
24,741.46
3,932.26
3,932.26
431.89
3241
8,282.71
8,282.71
2400.94| |---|---| ||**54,473.27**
**54,473.27**
**43,851.42**| ||**0.00**
**0.00**

9,600.00
9,600.00
9,600.00
8,088.16
8,690.57
5,255.32
13,990.80
13,990.80
16,153.36
112.32
112.32
691.31
1,122.27
519.86
2,777.80
155.28
155.28
153.36
90.94
90.94
1,749.41
4,433.19
4,433.19
4,836.74
650.00
650.00
411.37
500.00
500.00
235.27
152.43
152.43
770.75
1,184.50
1,184.50
571.4
98.40
98.40
447.65
1,356.00
1,356.00
248.09
480.00
480.00
480| ||**42,014.29**
**42,014.29**
44381.83| ||**12,458.98**
**12,458.98**
-530.41
**-530.41**
**-530.41**
10652.72| ||
**11,928.57**
**11,928.57**
10122.19| 6 ## **Morley Church of The Nazarene** Statement of assets and liabilities as at 30 September 2020. |**Cash funds**
Current account
NMI account
Sunday school account
Fresh Start loan Account
Building Fund
Cash in Hand (shop)
**Total cash funds**
**Assets retained for the charity’s own use**
Church Building
Church Manse
**Liabilities**
Accounts production and Independent examination|2020
Unrestricted
2020
restricted
2020
Total
£
£
£
7700
7700
4228
4228|2019
Total
£

530
9592| |---|---|---| ||11928
11928|10122| |||1500000
130000
£
1630000| ## **Approval of the accounts** **The financial statements were approved by the board of trustees on** ## **Date:……………………………………** **Signed:…………………………………. (Trustee)** ## **Name:…………………………………..** 7 ## **Morley Church of The Nazarene** Notes to the accounts for the year ended 30 September 2020 ## **1 Accounting policies** ## **Basis of accounting** The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years. ## **Taxation** As a registered charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates. ## **Fund Accounting** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Further explanation of the nature and purpose of each fund is included in the notes to the accounts. **----- Start of picture text -----**
2 Staff costs and numbers 2020
£
Gross salaries 9600.00
Social security costs
Employment allowance
9600.00
3 Restricted funds Balance b/f Incoming Outgoing Balance c/f
£ £ £ £
Building Fund
- - - -
Fund name Purpose of restriction
Building Fund Towards building works for the church and manse.
**----- End of picture text -----**
## **4 Trustee expenses** No trustee received any expenses during this year or the previous year. ## **5 Related party transactions** There were no related party transactions during this year or the previous year. 8 ## **Morley Church of The Nazarene** Notes to the accounts for the year ended 30 September 2020 ## **6 Operating leases** Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment expires: Within one year In the second to fifth years inclusive £ - 9 ## **Morley Church of The Nazarene** Notes to the accounts for the year ended 30 September 2020 |**Note 1**
**Summary of Rental Income**
Rent - Leeds City Council
Rent - Slimming world
Rent - Pilates
Rent – Girl Guiding
Rent – Ingenious Diabetes
Rent – FISDAC
Rent – FF group
Rent - Room
Rent – Craft Stalls
Rent - Manse rental
**Total**
**Note 2**
**Activities Income**
Balance Brought Forward
Gifts Received
Event Income
Weekly Subs
Tuck Sales
**Activities Expenditure**
Conference
Training ( Pastol)
**Cash Balance C/F**
**Note 3**
**Summary of Other Income**
Love offering
Kyle Project
Gifts Bequests
Ingeus Diabetes
Grant Received
NMI
**Total**|**30/09/2020**
**30/09/2019**
7299.00
12758.96
926.25
2142.00
4344
399.97
6811.00
488.5
1039.50
5836.32
7150| |---|---| ||**24454.04**
**24741.46**| ||**30/09/2020**
**30/09/2019**
-
-
8005.41
1085.46
0.00
431.89
0.00
3241
-
-| ||8,005.41
4758.35| ||0
0| ||**30/09/2020**
**30/09/2019**
-
-
0
2116
0
284.94| ||**0**
**2400.94**| 10 ## **Morley Church of The Nazarene** Notes to the accounts for the year ended 30 September 2020 |**Note 4**
**Mortgage**
Balance Brought Forward
Interest Charged
Repayments made
**Balance Carried Forward**
**Note 5**
**Loan**
Balance Brought Forward
Interest Charged
Repayments made
**Total Due to District**
**Note 6**
**Summary of Repairs**
Misc Repairs
Office Annexe Repairs
Computer Upgrade and Repairs
Church Repairs
Garden
Boiler Service AND Repairs
Fire Extinguisher Service
New Equipment
**Total**|**30/09/2020**
**30/09/2019**| |---|---| ||| ||**-**
**-**| ||**Year Ended**
**Year Ended**
**30/09/2020**
**30/09/2019**| ||**-**
**-**| ||**30/09/2020**
**30/09/2019**
519.86
1366.02
277.5
602.41
1134.28| ||**1122.27**
**2777.8**| 11 ## **Morley Church of The Nazarene** Notes to the accounts for the year ended 30 September 2020 |**_Note 7_**
**Miscellaneous**
Board Anniversary Meal
Summer School
Central Salary Scheme
Courses and Training
Sundry Equipment
Printing, Postage and Stationery
NMI and District Superintendent
Refreshments
Drama Production
Computer Cover plan
Travel Expenses
Visiting Speakers
Other- musicians
Gifts / Prizes
Board Day Away Expenses
CPO
Gifts to Children / Youth
**Total**|**_30/09/2020_**
**_30/09/2019_**
-
-
60.94
-
392.55
770.75
347.01
293.9
384.00
235.27
411.37| |---|---| ||**1184.5**
**1711.29**| 12