Church of the Nazarene Donegall Road
FINANCIAL STATEMENTS for the year ended 30 September 2025
Registered Charity No: NIC106575
Church of the Nazarene Donegal Road
Nine month period ended 30 September 2024
Contents
| Trustees' Annual Report | 3 |
|---|---|
| Independent Examiners Report | 6 |
| Statement of Receipts and Payments | 7 |
| Statement of Assets and Liabilities | 8 |
DONEGAL ROAD CHURCH OF THE NAZARENE BELFAST
Trustees' report for the year ended 30 September 2025
The trustees present its report and statement of accounts for the year ended 30 September 2025.
| Reference and Administrative Information | |
|---|---|
| Charity Name | Church of the Nazarene Donegal Road |
| Charity Registration Number | 106575 |
| Registered Office | 1 Roseland Place |
| Belfast | |
| BT12 5JR | |
| Trustees | Reverend Philip Bell |
| Lorraine Bell | |
| Margaret Rogers | |
| Board Members | Reverend Philip Bell |
| Lorraine Bell | |
| Margaret Rogers | |
| Joan Breadon | |
| Margaret Wilson | |
| George Watt | |
| Lynda Watt | |
| Accountant | Stavri Chartered Accountants |
| Outbuildings | |
| 65 Edenbane Road | |
| Garvagh, Coleraine | |
| BT51 5NA | |
| Bankers | Danske Bank |
| Donegall Square West | |
| Belfast | |
| BT1 6JS |
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DONEGAL ROAD CHURCH OF THE NAZARENE BELFAST
Trustees' report
for the year ended 30 September 2025
Structure, governance and management
Governing document
The Charity is governed by constitution as set out in the Church of the Nazarene manual copy of which is with the Northern Ireland Charity Commission.
Organisational structure
Organisational structure is as described in the Church of the Nazarene Manual. The charity trustees are appointed by election at a members' meeting as and when needed and registered with the church's solicitors.
Objectives and activities
Objectives and activities as set forth in the Church of the Nazarene Manual.
Public benefit
The trustees have had regard to the general guidance published by the Charity Commission on public benefit .
Achievements, performance and financial review
It has been a very sad year and a blessed year for the church.
Having a company of people who were willing to work and promote the church.
The passing of two of our esteemed members Jane Benington in May aged 108yrs and Jean Green in October a founding member.
There has been many highlights Easter Services, District Assembly, General Assembly, Celebration of the Kings Coronation, Trafalgar Day, and Remembrance Day services for Royal Naval Assoc, Royal Black Preceptory service.
The upgrading of our media equipment enabled the sharing of the Sunday morning sermon on WhatsApp. Thanks to George for this.
Your generous giving must be commended with over £6,500 given to missions worldwide,
It will not be long before District Assembly and Easter will be upon us.
Continuing Education, with the Story of God, Pastors Fraternal’s and Conferences.
We look forward to the upgrading of the kitchen facilities, indoor bowling and Kintsugi course in the year ahead to bring more of the community into our centre.
Pray that God will bless the work here and we will see His Kingdom come and all the praise and glory will go to Him.
Philip Bell (Rev.) Chairperson
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DONEGAL ROAD CHURCH OF THE NAZARENE BELFAST
Trustees' report
for the year ended 30 September 2025
Statement of Trustees responsibilities
The trustees are responsible for maintaining proper accounting records and an appropriate system of internal control for the charity and for preparing the account and statement in accordance with the Charities Act (Northern Ireland) 2008 and the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015.
In accordance with the Charities Act (Northern Ireland) 2008 section 64, where the charity's gross income in any financial year does not exceed £250,000, the charity's trustees may elect to prepare a receipts and payments account and a statement of assets and liabilities as its annual statement of accounts. We have elected to prepare such a statement of accounts.
The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and irregularities.
For and behalf of the trustees
Reverend Philip Bell Chair.
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DONEGAL ROAD CHURCH OF THE NAZARENE BELFAST
Independent Examiner's Report to the Trustees of Donegal Road Church of the Nazarene Belfast
I report to the charity trustees on my examination of the accounts of the Trust for the year ended 30 September 2025, as set out on pages 7 - 8.
Respective responsibilities of charity trustees and Independent examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
-
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
-
to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
-
state whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
-
1- That accounting records were not kept in accordance with section 63 of the Charities Act.
-
2- That the accounts do not accord with those accounting records.
-
3- That the accounts do not comply with the accounting requirements of the Charities Act. 4- That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters 1- 4 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing your attention.
Loucas Stavri FCA Institute of Chartered Accounts Ireland Outbuildings 65 Edenbane Road Garvagh, Coleraine BT51 5NA
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DONEGAL ROAD CHURCH OF THE NAZARENE BELFAST
Statement of Receipts and Payments
for the year ended 30 September 2025
----- Start of picture text -----
12 Mths 9 Mths
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Receipts
- -
Donations and legacies 92,365 92,365 18,598
Charitable activities 17,988 - - 17,988 13,723
Investment income - - - - -
- -
Total receipts 110,353 110,353 32,321
Payments
Cost of charitable activities 24,793 - - 24,793 27,780
Governance costs 13,336 - - 13,336 9,950
- - - - -
Replacement of fixed assets
- -
Total payments 38,129 38,129 37,731
- -
Net receipts (payments) 72,223 72,223 (5,410)
- - - - -
Transfer to (from) funds
- -
Surplus (deficit) for the period 72,223 72,223 (5,410)
Bank reconciliation 30 September 2025
Cash at bank and in hand at start period 34,415 34,415 39,825
- -
Surplus (deficit) for the period 72,223 72,223 (5,410)
- -
Cash at bank and in hand end period 106,639 106,639 34,415
----- End of picture text -----
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DONEGAL ROAD CHURCH OF THE NAZARENE BELFAST
Statement of Assets and Liabilities
for the year ended 30 September 2025
----- Start of picture text -----
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Funds Reconciliation
- -
Cash at bank and in hand at start period 34,415 34,415 39,825
- -
Surplus (deficit) for the period 72,223 72,223 (5,410)
- -
Cash at bank and in hand end period 106,639 106,639 34,415
Held as following:
- - - - -
Bank Deposit account
Bank Current account 106,639 - - 106,639 34,415
Cash in hand - - - - -
- -
106,639 106,639 34,415
Non Monetary Assets (not included above)
Buildings 750,000 750,000
Fixtures and contents 20,000 20,000
770,000 770,000
Liabilities - -
----- End of picture text -----
Approved by the trustees on the 20 January 2026, and signed on their behalf by:
Reverend Philip Bell Chair
Lynda Watt Treasurer
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DONEGAL ROAD CHURCH OF THE NAZARENE BELFAST
Notes for the trustee members
for the year ended 30 September 2025
1 Accounting Policies
Basis of Preparation
The trustees have elected in accordance with the provisions of The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare accounts on a receipts and payments basis.
Funds
Endowment funds - Funds to which the capital must be retained either permanently or at the trustee's discretion; the income derived from the endowment is to be distributed and used as either restricted or unrestricted funds dependant upon the purpose for which the endowment was established .
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
2 Trustee benefits
The amount remunerated to trustees as a result of holding office was £16,654 (2024 - £12,084).
3 Fixed Assets
The Church premises situated at 1 Roseland Place, Belfast, BT12 5AJ are valued based on the insurance cover provided for the period under review.
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DONEGAL ROAD CHURCH OF THE NAZARENE BELFAST
Notes for the trustee members
for the year ended 30 September 2025
----- Start of picture text -----
Year - 2025 9 Mths - 2024
Bank Cashbook Total Total
classification £ £ £ £
Income
Donations and Legacies
BIND - Gift Aid Unrestricted 10,573 10,573 6,458
Donations - G & L Watt Unrestricted 9,360 9,360 7,200
Donations - L & P Bell Unrestricted 6,760 6,760 4,940
Legacies * Unrestricted 65,672 65,672 -
Charitable activities - -
Service Unrestricted 330 13,843 14,173 11,733
Offerings 518 1,810 2,328 1,575
Collection 420 1,067 1,487 415
93,632 16,720 110,353 32,321
Expenditure
Cost of charitable activities
Reverend salary and pension 18,170 18,170 12,084
-
Church running costs 5,385 5,385 4,663
Church upkeep (not capitalised) 598 598 10,250
Speaker - 640 640 783
Donations BIND 7,545 7,545 5,057
Governance costs
Power and heating 2,980 2,980 2,699
Insurance and water rates 2,225 2,225 1,632
Independent examiner fee 500 500 500
Bank fees 86 86 62
Asset
- - - -
Replacement of fixed assets
37,489 640 38,129 37,731
Net receipts (payments) 56,143 16,080 72,223 (5,410)
----- End of picture text -----
- The Trust was in receipt of Legacy from Mrs Lillian Fitzgerald.
There were no terms as to the use of the funds and are therefore classified as Unrestricted Funds.
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