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← Carrickfergus Church of the Nazarene

2025-09-30-annual-return

CARRICKFERGUS CHURCH OF THE NAZARENE

UNAUDITED FINANCIAL STATEMENTS

30TH SEPTEMBER 2025

CHARITY NUMBER 106437

MCG Accountants 3a. 8 Kilroot Business Centre Carrickfergus BT38 7PR T: 02890434562

E: mail@mcguinnessandco.co.uk

CARRICKFERGUS CHURCH OF THE NAZARENE

FINANCIAL STATEMENTS

YEAR ENDED 30TH SEPTEMBER 2025

CONTENTS PAGE
Trustees Annual Report 1
Independent examiners report to the trustees 2
Statement of financial activities 3
Balance Sheet 4
Notestothefinancialstatements 5

The following pages do not form part of the financial statements Detailed statement of financial activities

9

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CARRICKFERGUS CHURCH OF THE NAZARENE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30th SEPTEMBER 2025

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||||||||| |---|---|---|---|---|---|---|---| |>|2025|2024| |INCOMING|RESOURCES| |Incoming|resources|from|generating|funds:| |Voluntary|Income|150,074|170,081| |Total|incoming|Resources:|150,074|170,081| |OUTGOING|RESOURCES| |Charitable|Activities|162,825|143,114| |Total|Outgoing|Resources|162,825|143,114| |NET INCOMING|(OUTGOING)|RESOURCES|FOR|THE|YEAR|-12,751|26,967| |RECONCILIATION|OF|FUNDS:| |Total|funds|brought|forward|1,157,141|1,130,174| |TOTAL|FUNDS|CARRIED FORWARD|1,144,390|1,157,141|

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The statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised ganis and losses has not been prepared.

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All of the above amounts relate to continuing activities.

CARRICKFERGUS CHURCH OF THE NAZARENE ~~BALANCE SHEETAS AT 30theeee—esseeeee SEPTEMBER 2025

FIXEDASSETS 2025 2024
Landand Buildings
Fixturesand Fittings		 1,085,000
2,771		 1,085,000
3,379
1,087,771 1,088,379
CURRENT ASSETS:
Bank CurrentAccount
Bank DepositAccount
Nazarene Missions International		 14,364
41,747
988		 26,556
40,332
2,354
57,099 69,242
CURRENT
LIABILITIES:
Creditors andAccruals 480 480
480 480
NETCURRENTASSETS: 56,619 68,762
NETTOTALASSETS 1,144,390 1,157,141
FINANCED BY:
UnrestrictedIncomeFunds 1,144,390 1,157,141

These financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

These financial statements were approved by the members of the committee and authorised for issue and signed on their behalf by // 4 / ak MV EeVA4CO/a a Date. 27 e2| 2026

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CARRICKFERGUS CHURCH OF THE NAZARENE

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30TH SEPTEMBER 2025

1. ACCOUNTING POLICIES

.

Basis of Accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2018), and the requirements of the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ issued in March 2005 (SORP 2005).

Fixed Assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost of the asset, less its estimated residual value, over the useful economic life of that asset as-follows:

Fixtures and Fittings
Land and Buildings		 18% Reducing Balance
0%
2. VOLUNTARY INCOME 2025
GiftAid Returns
D
.
onationsand
Legacies		 14,765
1,545
Miscellaneous Income
Offerings
Offerings GiftAid
Specials IN		 . 9,916
48,357
51,898
691
Building Fund 30
Rental income
Missions Prayerand fasting
Missions Offerings
Compassionate Ministries
Interest Received
Youth International		 9,800
4,443
4,629
1,240
1,415
1,345
TotalFunds 150,074

CARRICKFERGUS CHURCH OF THE NAZARENE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30TH SEPTEMBER 2025

  1. COSTS OF ACTIVITIES BY FUND TYPE

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~ Unrestricted Total
Funds 2025
Religious Activity 162,825 162,825
4. COSTS OF ACTIVITIES BY ACTIVITY TYPE
Direct Total
Activities 2025
Religious Activity 162,825 162,825
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  1. NET INCOMING RESOURCES FOR THE YEAR:

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This is stated after charging: ‘
2025
Depreciation 608
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  1. STAFF COSTS AND EMOLUMENTS

Salaries cost for the year was £73,852.

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CARRICKFERGUS CHURCH OF THE NAZARENE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30TH SEPTEMBER 2025

  1. DEBTORS

Prepayments

. 2025 -

  1. CREDITORS

Accruals

2025 480

  1. UNRESTRICTED INCOME FUNDS:

Bal Incoming Outgoing Balance 1/10/24 30/09/25 General Funds 1,157,141 150,074 162,825 1,144,390

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible Net Current
Fixed Assets Assets Total
Income Funds 1,087,771 56,619 1,144,390