DIDSBURY COMMUNITY CHURCH OF THE NAZARENE Board of Trustees’ Report And ## Financial Statements For the Year Ended 30 September 2022 DIDSBURY COMMUNITY CHURCH OF THE NAZARENE ## DIDSBURY COMMUNITY CHURCH OF THE NAZARENE` BOARD OF TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 ## **Contents** REPORT OF THE BOARD OF TRUSTEES ............................................................................................................. 3 REFERENCE AND ADMINISTRATIVE INFORMATION................................................................................ 3 BOARD OF TRUSTEES ..................................................................................................................................... 3 BANKERS ........................................................................................................................................................... 4 INDEPENDENT EXAMINER ...................................................................................................................................... 4 REPORT OF THE BOARD OF TRUSTEES .......................................................................................................... 5 STRUCTURE, GOVERNANCE AND MANAGEMENT ...................................................................................... 5 Structure and Organisation ............................................................................................................................... 5 Trustee Appointments ....................................................................................................................................... 5 Governance and Wider Network ......................................................................................................................... 5 RISK MANAGEMENT ....................................................................................................................................... 6 OBJECTIVES AND ACTIVITIES ....................................................................................................................... 6 Charitable Objectives ........................................................................................................................................ 6 Public Benefit ................................................................................................................................................... 6 Review of the Year ............................................................................................................................................ 6 Significant activities during the period include: ................................................................................................. 7 Achievements during the period include: .......................................................................................................... 7 Plans for Future Periods.................................................................................................................................... 7 Volunteers ........................................................................................................................................................ 7 FINANCIAL REVIEW ......................................................................................................................................... 8 Reserves ........................................................................................................................................................... 8 Financial Review of the Year............................................................................................................................ 8 DECLARATION ................................................................................................................................................. 9 TREASURER ’ S REPORT ............................................................................................................................................ 10 INDEPENDENT EXAMINER’S REPORT ........................................................................................................... PAGES 1-3 FINANCIAL STATEMENTS ............................................................................................................................ PAGES 1-2 Registration Number 1167584 Page 2 of 10 DIDSBURY COMMUNITY CHURCH OF THE NAZARENE ## REPORT OF THE BOARD OF TRUSTEES FOR THE PERIOD ENDED 30 SEPTEMBER 2022 The Board of Trustees presents its report and financial statements for the period ended 30 September 2022. ## REFERENCE AND ADMINISTRATIVE INFORMATION Charity Name: Didsbury Community Church of the Nazarene Charity Registration Number: 1167584 Principal Address: NTC, Dene Road, Didsbury, Manchester M202GU Website: www.didsburycommunitychurch.co.uk ## BOARD OF TRUSTEES Tom Burke Co-Chair Ex - Officio member Kirsty Waddell Co-Chair Ex - Officio member Andy Hollingworth Trustee Treasurer/Secretary David Hilditch Trustee Registration 1167584 Page 3 of 10 DIDSBURY COMMUNITY CHURCH OF THE NAZARENE ## BANKERS HSBC 760 Wilmslow Road Didsbury M20 2DP INDEPENDENT EXAMINER Mrs. Sheila Strong 4 Brook Fold, Brooklands Chapel-en-le-Frith High Peak SK23 OBB Registration 1167584 Page 4 of 10 DIDSBURY COMMUNITY CHURCH OF THE NAZARENE ## REPORT OF THE BOARD OF TRUSTEES The Board of Trustees present the following report for the period ended 30 September 2022. ## STRUCTURE, GOVERNANCE AND MANAGEMENT ## Structure and Organisation The charitable incorporated organisation (CIO) was set up on 09 June 2016 with registration number 1167584. ## Trustee Appointments The Trustees are elected annually by the members of Didsbury Community Church of the Nazarene at the Annual General Meeting held in first 2 months of each year. ## Governance and Wider Network The Board of Trustees meets regularly, normally monthly to consider the work and management of the Church and assess and plan the financial and other aspects of the work and direction of the Charity. The Didsbury Community Church of the Nazarene Charitable Incorporated Organisation (CIO) is one of the churches within the Church of the Nazarene British Isles South District (a Charitable Company Limited by Guarantee, Company No 7028764; Charity No 1133336), which in turn is a member of the Eurasia Region of the global Church of the Nazarene which has its headquarters at Church of the Nazarene, Global Ministry Center, 17001 Prairie Star Parkway, Lenexa, Kansas, USA, 66220 The governing documents of the Didsbury Community Church of the Nazarene are: The Constitution of the Didsbury Community Church of the Nazarene and the rules and provisions of the Nazarene Manual as updated from time to time (currently: Church of the Nazarene Manual 2013-2017 (Kansas City: Nazarene Publishing House, Kansas City, Missouri, U.S.A., 2013) insofar as these rules and provisions are not inconsistent with any provision of the Constitution of the Didsbury Community Church of the Nazarene, or UK Charity Law. Registration 1167584 Page 5 of 10 DIDSBURY COMMUNITY CHURCH OF THE NAZARENE ## RISK MANAGEMENT The risk management strategy of the Church is in a continual process of formulation in response to the changing circumstances that could impact upon the work of the Church. The Board of Trustees, in considering this important task, take direction from ongoing discussions with members both internally and through meetings with the Church of the Nazarene British Isles South District and other advisers, adopting appropriate policies as required or as they become necessary to the ongoing work of the Church. ## OBJECTIVES AND ACTIVITIES ## Charitable Objectives The Charity has the following objectives: - a) 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. - b) To serve and enhance the local community ## 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. This report illustrates the activities undertaken to support the public benefit requirement. ## Review of the Year The aims for the year included: - Continuation of weekly Christian worship meetings and promotion of the Christian faith in accordance with the principles of the Church of the Nazarene. - Work with children and young people to promote the Christian faith and provide local social benefit. - Continuation of weekly meetings for the more mature Christians in the local area. - Continuing to develop links with the local community, enhance the involvement of the Church with and relevant local agencies on behalf of the local community. Registration 1167584 Page 6 of 10 DIDSBURY COMMUNITY CHURCH OF THE NAZARENE - Continue to partner with local schools and other charitable local organisations to promote the Christian faith. ## Significant activities during the period include: - A monthly worship service i s conducted by the pastoral team - Meetings held for children and young people for interaction and a safe environment to enable them to grow and develop spiritually, socially, and individually. - Weekly meetings for spiritual and personal development, growth, and education. - Partnering with local Community programs. - Involvement with the local primary and secondary schools. - Visitation of both members and others in the local community in times of need or by request. - Availability for weddings and funerals and other services of significance ## Achievements during the period include: - Continued spiritual and personal development. - Successfully transition to meeting in homes weekly and having a monthly worshiping service in a different space - Successful merging of youth groups between DCC and another Nazarene Church - Continued development of the social and educational opportunities and interaction with the local community through and with organisations that we partner with. ## Plans for Future Periods The Board of Trustees meets monthly to plan and look to the future of the Charity. Current proposals include: - Increased working with local schools - strengthening of the faith of our membership through various courses; and - Continuing to consider creative ways of worshipping in different community spaces - Plans to form and develop networking relationships with other small worshipping communities and communities in need within our locality. ## Volunteers The work planned, activities undertaken, and achievements attained would not have been possible without the active involvement and hard work of all the members and friends of the Charity without whom the substantial work of the Charity could not be realised. The Board of Trustees is grateful for the work and support of all the members and friends of Didsbury Community Church of The Nazarene. Registration 1167584 Page 7 of 10 8 of 3 ## FINANCIAL REVIEW ## Reserves The Charity does not have a policy on Reserves as the expenditure and work of the Charity is reliant upon the ongoing support, tithes and offerings of the members and friends received at the weekly meetings. The Board of Trustees reviews on a periodic basis the anticipated income and expenditure for the next twelve months to ensure the ongoing work of the Charity. ## Financial Review of the Year The Charity has continued throughout the year to meet and tailor the expenditure it incurs to the income received through grants, gift aid, the tithes, offerings, and donations received. There is much more that the Board of Trustees would like to do, and we continue to explore these and the use of additional grants that may be available to enable these plans to become a reality. The Receipts and P ayment A ccount shows that there was a net increase in cash funds during the year of £554 (2021 £2,976). Charity accounts templates – Independent examiner’s report on the accounts October 2017 9 of 3 ## DECLARATION The Trustees declare that they have approved the Trustees’ report above. Signed on behalf of the Charity’s Trustees on February 2023. KIRSTY WADDELL Co-Chair ANDY HOLLINGWORTH Secretary Charity accounts templates – Independent examiner’s report on the accounts October 2017 ## ’ TREASURER S REPORT The Annual Receipts and Payments Accounts for the period 01 October 2021 to 30 September 2022 are attached in separate PDF document, together with the Independent Examiner’s report for perusal and acceptance. ## DIDSBURY COMMUNITY CHURCH OF THE NAZARENE ## Income We were blessed by tithing of £23,406 in the period together with, general and specific offerings of £384 and Gift Aid of £6,094. ## Expenditure As with most Charitable and Educational entities, staff costs are the largest area of expenditure. Didsbury Community Church operates a model of part time staff to cover several missional areas. The Pastors’ salary is reviewed on an annual basis, and we are pleased to report that we continue to pay above the National Living Wage. We also fully paid our District rebate of £4,673 ## SAVINGS ACCOUNT You will notice we ended this year with £12,054 in the Current Account; we also now have a Savings Account with £1,059 at the end of the year. ## RESPECTFULLY SUBMITTED I respectfully submit these accounts for your approval. ## ANDY HOLLINGWORTH ## Treasurer Please see separate document for independent Examiners Report and Financial Statements Registration 1167584 Page 10 of 10 1 of 3 ## Independent examiner’s report on the accounts ## Section A: Ind dent examiner’s r ort epen ep Report to the trustees/ members of Charity Name DIDSBURY COMMUNITY CHURCH OF THE NAZARENE On accounts for the year ended Set out on pages 30 SEPTEMBER 2022 Charity no 1167584 (if any) 4 AND 5 Respective The charity’s trustees are responsible for the preparation of the accounts. The responsibilities of charity’s trustees consider that an audit is not required for this year under trustees and examiner section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. _._ It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. Basis of independent examiner’s statement My examination was carried out in accordance with 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 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. October 2016 Charity accounts templates – Independent examiner’s report on the accounts 2 of 3 ## Section A: Independent examiner’s report (cont) Independent In connection with my examination, no matter has come to my attention examiner’s statement (other than that disclosed below *) 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 Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities 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. - _Please delete the words in the brackets if they do not apply._ |Signed:
Name:
Relevantprofessional
qualification(s)orbody
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Address:|Date:|| |---|---|---| |||05 FEBRUARY 2022| |||| ||SHEILA STRONG|| |||| ||MEMBER OF THE ASSOCIATION OF ACCOUNTING TECHNICIANS|| |||| ||4 BROOK FOLD, BROOKLANDS|| ||CHAPEL-EN-LE-FRITH, HIGH PEAK, DERBYSHIRE|| ||SK23 0BB|| October 2016 Charity accounts templates – Independent examiner’s report on the accounts 3 of 3 ## Section B: Disclosure Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.) Give here brief details of any items that the examiner wishes to disclose. October 2016 Charity accounts templates – Independent examiner’s report on the accounts ## **DIDSBURY COMMUNITY CHURCH INCOME & EXPENDITURE STATEMENT FOR 01 OCTOBER 2021 TO 30 SEPTEMBER 2022** |**REVENUE**
Administrative
Standing Orders
Bank Transfers
Special Gift Offerings
Special Offerings - Feeedom/Pastoral Aid Fund
Gift Aid
Miscellaneous
Special Event
**TOTAL REVENUE**
**EXPENDITURE**
Administrative
Staff
Salary Associate Pastor /Team leader
Associate Pastor's Rent
Ministers Expenses
Associate Pastor's Expenses
Pastoral Aid Fund
Youth team Leader
Office and rental
Regular Rental Agreements
Other Rental Space
Insurance
General Publicity/Advertising
Printing/Photocopying/ Other NTC Charges
Church Disclosure and Barring Service
Payroll and Gift Aid services
Training/Licences/Church Equipment
Watoto child
Gifts
Missional Communities
Sundries
Women's Ministries
Miossional Offering
Worship Community
Broadoak create
Youth Missional Communities
Youth
Events
Fellowship Meals/Event
Festival
Conference/Anniversary
Repayment to District
**TOTAL Expense**
**ANALYSIS**
**Annual Revenue**
**Annual Expenditure**
**INCOME/(LOSS)**|**2021-22**
23,406.00
£
6,094.83
£
384.16
£
**£29,884.99**
£9,577.24
£9,300.00
£1,090.75
£154.50
£375.00
£880.00
£491.18
£67.79
£69.16
£153.50
£265.60
£602.13
£276.00
£189.00
£155.00
£50.00
£56.65
£16.62
£250.61
£396.87
£240.00
£4,673.00
**£29,330.60**
**£29,884.99**
**£29,330.60**
**£554.39**|**_2020-21_**
_22,562.50_
_£_
_3,776.37_
_£_
_200.00_
_£_
_850.00_
_£_
_5,141.74_
_£_| |---|---|---| |||**_£32,530.61_**| |||_£14,698.68_
_£5,919.00_
_£205.80_
_£123.51_
_£1,126.44_
_£615.35_
_£380.00_
_£483.95_
_£99.79_
_£181.25_
_£294.00_
_£533.47_
_£276.00_
_£42.80_
_£38.00_
_£52.23_
_£194.59_
_£11.96_
_£49.49_
_£4,228.20_| |||**_£29,554.51_**| |||**_£32,530.61_**
**_£29,554.51_**| |||**_£2,976.10_**| ## **DIDSBURY COMMUNITY CHURCH** ## **ASSETS** |**Savings Account Balance**
**Current Account balance ( cfwd)**
Consisting of:
Youth Zone
Didsbury Community Church
**TOTAL**|**1,059.15**
**£**
**12,054.73**
**£**
249.96
£
11,804.77
£
**12,054.73**
**£**|**_1,058.68_**
**_£_**| |---|---|---| |||**_11,500.34_**
**_£_**| |||_249.96_
_£_
_11,250.38_
_£_| |||**_11,500.34_**
**_£_**|