2020-09-30-accounts - Community Church Of The Nazarene Longsight

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Charity Number

1166806

Community Church of the Nazarene Longsight

Trustees’ Report and Financial Statements 30[th ] September 2020

Community Church of the Nazarene Longsight Trustees’ Report and Financial Statements 30[th] September 2020

The trustees present their report and accounts for the period ended 30[th] September 2020. The Charity was formed as a Charitable Incorporated Organisation on 28[th] April 2016 but did not operate until 1[st] October 2016 when it took over the operations, assets and liabilities of the unregistered and unincorporated charity Longsight Church of the Nazarene.

The accounts comply with the requirements of the Charities Act 2011, the constitution, Financial Reporting Standard 102 and follow the recommendations in Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102A) (effective 2 February 2016).

Reference and Administrative Information

Charity Name Community Church of the Nazarene Longsight Working Name Longsight Church of the Nazarene Charity Number 1166806 Charity Trustees Revd Stephen John Birkinshaw (Non-Voting) Mr Stephen Healer (Treasurer) Mrs Jane Graystone Mrs Svetlana Khobnya Mrs Maria Nyiam Mr Peter Rae (Secretary) Revd Dr Dwight Swanson Dr Kent Brower

Registered Office and Principal Address Toll Gate Close Plymouth Grove Manchester M13 0LG Bankers Barclays Bank plc Independent Examiner Eric Southwick BA(Hons) FCA FCIE DChA Eric Southwick & Co Charity Accountants 51 The Avenue Seaham Co Durham SR7 8NS

Community Church of the Nazarene Longsight Trustees’ Report and Financial Statements 30[th] September 2020

Structure and Organisation

Organisation

The organisation is a Charitable Incorporated Organisation (CIO) registered as a charity on 28[th] April 2016. The Charity is managed by the trustees who meet regularly to consider the progress of the Charity and to consider its future direction and activities.

Trustee Appointments

The Charity is governed by trustees who, apart from the first charity trustees and ex-officio trustees, are appointed by a resolution passed at a properly convened meeting of the charity trustees, usually for a term of one year but the Annual General Meeting may choose to appoint for a period of two years. In selecting individuals for appointment as appointed charity trustees, the charity trustees have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Any Pastor, Sunday School Superintendent, Missionary Society President and/or Nazarene International President shall automatically by virtue of their holding office be a charity trustee.

All trustees are inducted into the policies and procedures of the charity to ensure they are well equipped to fulfil their duties and in particular receive copies of:

The Constitution of the CIO

The latest Trustees Annual Report and Statement of Accounts of the Charity.

And are encouraged to read Charity Commission guidance notes CC3 –“The Essential Trustee – What you need to know”.

In addition the trustees are encouraged to read Charity Commission and other appropriate newsletters and are aware of the need to attend courses designed to keep them abreast of their duties and responsibilities.

Risk Management

The Trustees are aware of the recommendations to examine the major strategic, business and operational risks which the Charity faces. Procedures are in place to manage the risks identified to the best of the Charity’s ability.

Objectives and Activities

Charitable Objects

The objects of the charity are the advancement of the Christian Faith as part of the Church of the Nazarene Inc and the District principally but not exclusively in Northern England.

Public Benefit

The trustees have had due regard to the Charity Commission guidance on public benefit reporting in deciding what activities the charity should undertake. The remainder of this report illustrates the activities undertaken to support the public benefit requirement.

Achievements and Performance

Review of the Period

The Board has met on seven occasions and been quorate each time. Prior to each meeting the Agenda has been circulated, together with reports. Minutes have been kept and circulated on each occasion, an on each occasion reports have been received from the pastoral team and the treasurer, along with periodic reports on the activities of the NYI and NMI. There are no reported Safeguarding issues this year.

The Board has undertaken its duty to review the salaries of the pastoral team annually and has continued the work of a ‘pastoral search’ to add team members to the current pastoral team. It has advertised twice for a youth minister, but been unable to make an appointment.

Community Church of the Nazarene Longsight Trustees’ Report and Financial Statements 30[th] September 2020

Review of the Period (Continued)

The Membership List has been reviewed with contacted being made with a number of members who have not attended Church for some time and enquired about their desire to remain active members of this church. As a result, a number of members have been formally transferred to other churches, some have been moved to the ‘inactive’ list, and some have been withdrawn from membership, all following discussion by the Board. The secretary (Dr Dwight Swanson) is coordinating a further review on behalf of the Board to ensure the list remains accurate.

Financial Review

At 30[th] September 2020 the charity had funds totalling £233,763 (2019: £217,118) all of which is unrestricted funds. £105,134.32 (2019: £76,823) has been raised during the year and £88,489 (2019: £71,980) has been expended as detailed in the accounts.

Reserves Policy

It is the policy of the Trustees to retain sufficient reserves to support the costs of running the charity for a six-month period, which is approximately £44,000 (2019: £36,000). In the longer term, the Trustees aim to build up sufficient reserves to develop the charity and to cover gaps in funding. At 30 September 2020 there were unrestricted undesignated reserves of £61,747 (2019: £45,488).

Principal Funding Source

The principal funding source is from the freewill offerings of members of the Church.

Investment Policy

The Trustees consider that there are no funds available for long term investment.

Responsibilities of the Trustees

Charity law requires the trustees to prepare financial statements for each financial period, which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently:
make judgments and estimates that are prudent and reasonable:
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence.

The trustees are responsible for keeping proper accounting records which 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. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the trustees

Dr P Rae Trustee

Date:

Community Church of the Nazarene Longsight Trustees’ Report and Financial Statements 30[th] September 2020

Independent Examiner’s Report to the Members of Community Church of the Nazarene Longsight

I report on the accounts of the charity for the period ended 30[th] September 2020, which are set out on pages 5 to 7.

Respective responsibilities of trustees and 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 145of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the2011 Act; and
to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records 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 you as 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 has 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 2011Act; 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.

Eric Southwick BA(Hons) FCA FCIE DChA Eric Southwick & Co Charity Accountants 51 The Avenue Seaham Co Durham SR7 8NS Date:

Community Church of the Nazarene Longsight Trustees’ Report and Financial Statements 30[th] September 2020

Receipts and Payments Accounts For the year ended 30[th] September 2020 General Fund

For the year ended 30th Septembe General Fund	r 2020	r 2020	r 2020
	2020 2019
Receipts	£ £
Offerings Gift Aid NMI Offering (Harvest, Easter) Church Holiday Youth Salary Grant Youth Funds Church Rental Care Fund Misc Donations Night shelter Misc Food Bank Interest Wellspring	52,188.26 21,551.57 2,419.15 840.00 1,500.00 2,332.96 3,575.00 1,410.00 12,972.39 3,055.00 30.00 50.00 1.97 500.00		50,010.22 13,012.13 571.25 - 1,500.00 2,165.29 5,945.00 1,250.00 1,098.06 950.00 - - 2.92 -
Salford Community Work Support	2,322.35 104,748.65		318.33 76,823.20
Total receipts	104,748.65		76,823.20
Payments
Salaries Pastoral Team Expenses Utilities Care Fund Misc Gifts DBS checks Community Night shelter Transport	50,008.09 1,739.36 3,921.41 2,527.98 980.71 217.33 285.75 329.84 686.60		31,819.57 2,738.44 5,741.69 2,241.20 834.36 369.63 298.75 839.07 113.00
Toiletries Breakfast and hot drinks Other expenses and emergencies	39.58 85.86 344.82		67.02 114.72 42.97
Student Scholarship	120.00		120.00
Allotment	-		74.00
Maintenance Cleaning Youth Ministry Childrens Ministry Sunday School Church @ 4 Worship Printing Food / Kitchen Insurance Church Holiday District Contribution Compassion Drop in Café Wellspring English Classes	2,153.32 4,195.08 583.47 84.51 281.75 24.70 1,589.54 636.86 120.13 1,094.91 832.84 12,126.00 318.00 428.72 409.66 -		2,482.87 3,854.82 2,150.32 128.88 51.39 483.19 917.75 615.46 448.77 1,057.47 - 10,936.20 300.00 739.44 - 2,080.40
Salford Community Work Support	2,322.35		318.33
Total payments Surplus for the year Balance at 30th September 2019 Balance at 30th September 2020		88,489.17	71,979.71 4,843.49 40,644.20 45,487.69
		16,259.48 45,487.69
		61,747.17

Community Church of the Nazarene Longsight Trustees’ Report and Financial Statements 30[th] September 2020

Receipts and Payments Accounts For the year ended 30[th] September 2020

Receipts and Payments Accounts For the year ended 30th September 2020	Receipts and Payments Accounts For the year ended 30th September 2020
Building Fund
		2020	2019
Receipts		£	£
	Interest received during the year	385.67	512.52
Surplus for the year		385.67	512.52
Balance at 30th September 2019		171,630.43	171,117.91
Balance at 30th September 2020		172,016.10	171,630.43

Statement of Assets and Liabilities
As at 30 September 2020

Receipts and Payments Accounts For the year ended 30th September 2020	Receipts and Payments Accounts For the year ended 30th September 2020
Building Fund
		2020 2019
Receipts Interest received during the year		£ £ 385.67 512.52
Surplus for the year Balance at 30th September 2019 Balance at 30th September 2020		385.67 512.52 171,630.43 171,117.91 172,016.10 171,630.43
Statement of Assets and Liabilities As at 30 September 2020
General fund Building fund 2020 2019 £ £ £ £ Fixed assets (At insurance valuation) Building - 633,942 633,942 603,754 Contents - 29,798 29,798 29,474 - 663,740 663,740 633,228 Monetary assets Bank current account 60,281 - 60,281 44,023 Bank deposit account 1,466 172,016 173,483 173,095 61,747 172,016 233,763 217,118 Total assets 61,747 835,756 897,503 850,346 Liabilities Independent examiner's fee 655 - 655 635 655 - 655 635
	- 663,740 663,740 633,228
	60,281 - 60,281 44,023 1,466 172,016 173,483 173,095
	61,747 172,016 233,763 217,118

	61,747 835,756 897,503 850,346
	655 - 655 635
	655 - 655 635

The financial statements were approved by the trustees, authorised for issue and are signed on their behalf by:

Dr P Rae Trustee

Date:

The notes on page 7 form part of these accounts.

Community Church of the Nazarene Longsight Trustees’ Report and Financial Statements 30[th] September 2020

Notes to the accounts

1 Accounting policies

In preparing the accounts the following accounting policies have been complied with: a) The accounts have been prepared on the receipts and payments basis and in accordance the requirements of the Charities Act 2011, Financial Reporting Standard 102 and follow the recommendations in Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102A) (effective 2 February 2016).
b) Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the Trust. Unrestricted funds include a revaluation reserve representing the restatement of freehold property at market value.
c) Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
d) Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

2 Taxation

The charity is exempt from taxation on its income and gains where they are applied for charitable purposes. Irrecoverable VAT is included in the cost of the goods or services on which it was charged.

3 Trustees Expenses

No trustee received expenses for fulfilling their role as a trustee.

4 Trustees Remuneration

No trustee received remuneration for fulfilling their role as a trustee, however, Revd Stephen Birkinshaw was paid £10,745 (2019: £10,433) during the year in his capacity as pastor by the charity.