2022-09-30-accounts - Morley Church Of The Nazarene

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Morley Church of The Nazarene

Charity Number 1163612

Annual Report and Financial Statements for the year ended 30 September 2022

Morley Church of The Nazarene

Charity Number 1163612

Annual Report and Financial Statements for the year

ended 30 September 2022

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

Morley Church of The Nazarene

Trustees’ Report for the year ended 30 September 2022

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

Morley Church of The Nazarene

Trustees’ Report for the year ended 30 September 2022

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)

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 2022, 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

Morley Church of The Nazarene

Receipts and payments account for the year ended 30 September 2022

Receipts Offerings Funding & Grants Gifts Rents Received Donations Event Income Activities Income Other Income Shop Income 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 Shop Expense & Management Fee Training Total payments Net receipts / (payments) Cash fund balances brought forward Cash fund balances carried forward	2022 2022 2022 2021 Unrestricted restricted Total Unrestricted Funds Funds Funds Funds £ £ £ £ 17,387.32 17,387.32 11,240.20 200.00 200.00 7,200.00 2,935.00 2,935.00 24,956.50 24,956.50 15,372.00 2,080.00 1,278.19 1,278.19 0.00 0.00 3,701.53 3,701.53 2,499.47 27,566.02 27,566.02 16,327.32
	78,024.56 0.00 78,024.56 54,718.99
	0.00 0 £ 17,707.80 17,707.80 10,400.00 £ 9,988.59 9,988.59 7,433.54 £ 22,239.60 22,239.60 13,000.00 £ 320.12 320.12 174.26 451.30 451.30 1,037.45 0.00 0 858.90 858.90 0.00 2593.55 2,593.55 2,309.95 0.00 0 485.10 485.10 0 548.74 548.74 36.38 13903.00 13,903.00 2882.28 2270.39 2,270.39 0 100.00 100.00 188.31 0.00 480 3527.90 11035.88 153.00 153.00 0
	75147.99 0.00 71620.09 48978.05
	2,876.57 2,876.57 5,740.94 17,669.51 17,669.51 11928.57
	20,546.08 20,546.08 17,669.51

Morley Church of The Nazarene

Statement of assets and liabilities as at 30 September 2022

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	2022 Unrestricted 2022 restricted 2022 Total £ £ £ 16317.63 16317.63 4228.55 4228.55	2021 Total £ 13440.96 4228.55
	20546.08 20546.08	17669.51
		1500000 130000 £ 1630000

Approval of the accounts

The financial statements were approved by the board of trustees on

Date:……………………………………

Signed:…………………………………. (Trustee)

Name:…………………………………..

Morley Church of The Nazarene

Notes to the accounts for the year ended 30 September 2022

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.

2 Staff costs and numbers

----- Start of picture text -----
2 Staff costs and numbers 2022
£
Gross salaries 17707.80
Social security costs
Employment allowance
17707.80
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.

Morley Church of The Nazarene

Notes to the accounts for the year ended 30 September 2022

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

£ -

Note 1 Summary of Rental Income Rent - Leeds City Council Rent - Slimming world Rent - Yoga Rent – AA Rent – Ingenious Diabetes Rent – Bollwood /Indian Dance Rent - Room Rent – Craft Stalls Rent - Manse rental Total Note 2 Activities Income Balance Brought Forward Grants Received Donations Offerings Tuck Sales Activities Expenditure Conference Training ( Pastol) Cash Balance C/F Note 3 Summary of Other Income Amazon Smile ROAR Taekwondo Easy Fundraising School Uniform Exchange Food Bank WEA NMI Total	30/09/2022 30/09/2021 10206.00 6241.50 4730.00 1170.00 403.50 659.00 1342.50 0.00 7788.00 7788.00
	24956.5 15372.00
	0.00 30/09/2022 30/09/2021 - - 200.00 7200.00 2935.00 2080.00 17387.32 11240.20 - -
	20,522.32 20520.20
	0 0
	30/09/2022 30/09/2021 58.34 58.34 1,955.00 815.00 1,278.19 139.37 0.00 136.76 0.00 1,350.00 972.00 774.53
	3,701.53 2,499.47

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	30/09/2022 30/09/2021

	- -
	Year Ended Year Ended 30/09/2022 30/09/2021
	- -
	30/09/2022 30/09/2021 276.10 499 175.2 446.05 92.4
	451.30 1,037.45

Morley Church of The Nazarene

Notes to the accounts for the year ended 30 September 2022

Note 7 Miscellaneous equipment Board Day Away Expenses Breakthur Holiday Historic Sunday school food bank NMI and District Superintendent Refreshments Drama Production Computer Cover plan Travel Expenses Visiting Speakers Other- musicians Gifts / Prizes Board Day Away Expenses Covid Expenses Total	30/09/2022 30/09/2021 301 646.24 700.00 933.71 58.18 347.32 196.83 13602
	13903 2,882.28