TRINITY CHURCH OF THE
NAZARENE
FINANCIAL STATEMENTS
For The Year Ended
30th September 2024
Scottish Charitv No.. SC006554

TIUI¥ITY CHURCH OF THE NAL4RENE
Truslees, AnDuo1 Report
Y￿r eDded 311th September 2024
The twste¢s present theiT report and financi81 statements for tbe Trinity Church of the Nazarene for the y¢ar
ended 30th Sepiember 2024.
The financial thtements have been pr4)ared in accordance with the accounting policies sel out on pages 16 -
17 and comply with th¢ chariws governing document. the Charities and TTUStee Inveslm¢nl (Scotlandl Act
2005. th¢ Charities Accounts (Scoilalld) Regulations 2006 (as amendcd} and "A¢¢ounting and Reporting b)"
Charities- Statement of Recommended Practice applicable lo charities preparing their accounts in ac¢ordan¢e
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)" (effective 1st
January 2019).
Referen¢e and Admlnlstrative Informatkon
Charity Name..
Trinity Church of the Nazarene
Lharity Registration Numb¢r:
SC(￿354
Church and Contact Address:
Church Website
WWW.ITIKIIIyLnUTLiiprith.org
Trustees
The following is a list of those who served on thc Church Board during the ycar to 30th Swlernber 2024..
(R¢stgn¢d February 2024)
(Appointed February 2024)
PdgÈ2

TIUNITY CHURCH OF THE NAZARENE
Trustees, Annual Report (continued)
Year ended 3ffth September 2024
Elected ex￿o￿le10 member5
None
IndeDendent Examl
er
MMG
Chartered Accountants
4 Albert PIKe
Perth
PH2 8JE
Bankers
Bank of Scotland
10- 16 King Edward Street
Perth
PHI 51rr
TSB
Units 32-25, St John's C¢ntr¢
King Edward Street
Perth
PHI SUB
Page 3

TRINITY CHURCH OF THE NAZARENE
Trnstees, Annual Report (continued)
Year ended 30tb September 2024
The activities of th¢ Trinity Church of the N87arene are overseen by the Church Board who are elected annually
al th¢ Annual G¢nerdl Meeting by the Church membership in a¢cordance with the provisions of the Manual of
the Church of th¢ Na74rene (Manual) deterniined by the General As8embly of th¢ Chwch of the Na7arene
Ihttp:112023.manual.na7arene.orW]
The Church Board which meets monihlyj is responsible for overall wellbeing of the church family And
organisaliow including the spiritual and opcrotiollal life of the church, the financial and l¢8al administrdtion of
Ihe Church. and th¢ care and maintenallce of the Church assets.
The Annual Gcneral Meeting (of all members in attcndance) brin8s accountability and guidance io th¢ life and
work of the Church. The members of the Church Board are the minister8 in p&8toral charge (seniorllead pastor).
the elected board members and electe(S exaO(ficio leaders of Church D¢partmenls. Church Board members are
elec￿1 for l year and are eligible for rc- ¢lectiotL There is no limit on the number of years that members can
serve. The mcmbers of the Church Board are the tnistees of the registered charity during their peTiod of service.
As a congregation. w¢ are part of the Global Church of th¢ Na7arene, whos¢ mission statement 1$ 'to make
Christ-like disciples in all the notions.. Living in and around the City of Perth, we seek to advanc¢ the Christian
faith through the witn¢ss of our lives and as wc ser¥¢ ovr community ttwough personal relationships and a range
of corporate activities. We express our mission statemeni in the local ¢ontext as 'Loving Jesus, loving our city.
Loving our neighbow.. Our core values are lo liv¢ through authetttic spirituality. radical h05Pitality, humble
uniry, compassionate advocacy and creative geneTOSity.
Wc intentional in how w¢ steward our resources to benefit the community and public around Trinity and
througbout Perth. This ¢an best be Summ￿5¢￿ by extrdcls ftrom th¢ Manual:
His Chuwh ought to keep itself simpl¢ and free from an emphasis on wealth and ¢xtrdva8ance to ￿ve
itselt'lo the caT¢. fc¢din& clothing* and shelter of the poor and marginalized to tdentify with and assist
the p(KJr, the oppressed, and thos¢ in society who cannot speak for themselves.
We hold that compassionate ministy to th¢ poor includes acts of ¢hwity as well as a strngglc to
provide OPPOLtiu)ity. equality* and justice for the poor- the Christian's responsibility to tbe poor is an
essential aspect of th¢ life of evcry believer who seeks a faith that works througb love
Christian holiness drives the Christian lynd their own individual piety and toward the Creation of a
more just and equitable society and world. Holiness molivat¢s us to place our means in the service of
alleviating such need and to adjust our wants in accordance with the needs of others.
Papp 4

TIUNITY CHURCH OF THE IYAZARENE
Trnstees, Annual Report (eondnued)
Ye*r ended 30th September 2024
iAi¢41 Mission & Vision Strate
Th¢ Trustees are in year 3 of a new Mi85ion and Vision Str&te8y for the next 3-5 years. We have recruited new
staff and reorganised the Board of TNst¢es to reflect the strategy> creating t¢ams of staff & trnstees to oversee the
d¢v¢lopment and delivery of the strategy.
We are a worshipping community of around 300 people 8aih¢r¢d from across the"City-Rcgion" of Perthshire and
located in a prirne sitc in Pcrth's City Centre. In the last 10 years thc Chur¢h has experienced significant grovrth
and is now looking to develop its mission and ministy as both a'Gathered Cily Centre, Church. serving and
blessing the city. and a 'Scattered Congregation. serving and blessing the pla¢¢s w¢ live. work, and sociali5¢.
While we love being together in worship our Aim ts to release the'whole people of God, into the whole mission
of God, with the whole heart of GIMI in the power of th¢ Spirit, and for the glory of Christ".
We are developing our vision strategy and have recruited stsff in 3 key directions..
Missionll Dls¢lpleship & Pgstoral Care Lead - becoming a 'Kingdom of God Peopl¢. in our everyday life and
ttolltiu￿ p￿CeS
The City Hub Ikad- developing our life and ministry in the city and city centre of Pe￿ discernin8 needs to
which we Can respond to, and partners we can work with
A N*tion¥l Resource to th¢ N*tlonal Chureh - becoming a centre for gathering and encouTaging the Church in
Scotland
P¥e_

TIUNITY CHURCH OF THE P4AZARENE
Trustees, Annual Report (contlDued)
Year ended 30th September 2024
I. Mis5ional Discipleship & P2Storsl Care
The pr￿aching on Sundays 8ives a foundation for a believeT'S everyday life. but Life Groups are a good place to
dig a little d¢ep¢r and explore together how we can liv¢ out Ihose biblical tnjths. There are 9 Life Groups and 2
associated bible study groups.
While Life Groups are also part of the Pastoral Care vision at Trinity, this year we have develop￿ a more
¢ompr¢heDsive strategic plan for Pastoral Car¢ that covers the varied pastoral needs of th¢ ¢ongregatioTh. from
general visitation to Signposting to other professionals and Organisatio￿ when necessary, especially re8ardin8
health and wellbeing. A significant amount of r¢scar¢￿ thought. consultation aDd rollaboration has gone into
this plan, whi¢h we are now beginning to implement. The followin8 maps this pastoral care plan:
We are in the earlv stages of developing the plan and building a wid¢r Pasloral Carc Team.
.4s a ChurclL w¢ want lo re$tM)nd well to the realitie5 of mental hcalth and illness and have continued io research
and access training, r¢sour¢¢s, and partners. This has allowed us to rnn training and courses for chuTch tnembers
that include mental hcalth awareness, understanding our own m¢ntsl healih, and peer groups for mental health.
We have deepened our partnerships with Kintsugi Hope and the Bible Society, who have specific progrdms and
training for the church and mental health.
We also appointed 3 Mental Health Champions (a volunteer rol¢) ￿ points of first ¢ontsct for those who may
need some early support or signposting to s¢rvices. This includes identifying church-based 4ctiviti¢s that may be
helpful for mcntsl health and wellbeing (see church a¢tivtties below). We have ¢ategorised appropriate church
activiiies und¢r"5 Ways to Wellbein8-: Connect, Get Activ¢. Take Notice. Learn, Give.
We want to create a healing community that supports on¢ another and those with mental health challenges to
cope wiin in¢ stresses ot life, and to do so in community with one another. with God at the centre. where people
are valued for their unique potential and abilities and can contribute and express these gifts.
Past 6

TRINITY CHURCH OF THE NAZARENE
Trustees, Annual Report (contlttlled)
Year ended 30th September 2024
2. City Hub
The City Hub focuscs on three main areas of strategic development:
Discern and r&%pond to th¢ needs and opportunities within the city ¢¢ntre (city).
Mobilise th¢ Chwch into Mi5sion-Ministry A¢lion & maximise our city c¢ntre Facilities.
Identify, conn¢ct, and foster partner&hRps.
In response to this. the Church has focused on the following areas..
Addlctioll & Recoverv: Th¢ Ark continues to opcratc with a regular weekly meal. but the volunteers are
involved in much more beyond the Wedncsday evening drop-in, including work with other partners in th¢ city.
This year we piloted'celebrnte Recovery" and will pursue this further in 2025. We host a number of 12 sicp
programs throu8h the w¢¢k.
Asylum Seeker8 & Refugees: Trinity tnternational Café is a free dToTrin café for asylum seekers. which meets
in the church foyer. 15-20 Tnen have attended from 10 different countri¢s. They are being a¢commodated by the
Home OtTice in the Station Hotel and Que¢ns Hotel
Ment*1 Health & Wellbeing: Once again. Trinity had a stand at the Perth & KiDross Mental H¢alth and
Wellbeing festival at Perth Concert Hail at which there w¢r¢ many positive conversations.
Re]atlonshlp & Parthershlp: the City Hub team have had several positive convcrsations with vaTiOU$
orwisations including P & K Council, P & K Health and Social Care Partnership (Stronger Communities
Network m¢¢tings). PKAVS, Commurrity Warden4 Street Pastors and other local Chu￿h¢s.
Pri50n ministry: A team of volullte¢rs from Trinity have been involved in & partnership with Prison Chapi#in¢y
and Prison Fellowship to deliver an ALPHA Course (introduction to Christianity) and th¢ Sycamore Coursc
(restorative justice course) in Perth Prison and Ims hosted a conference for the Scottish Prison Fellowship.
Use ofBuilding: we are committcd to being a church of "hospitality- and sharing our facilities with other
gTOUPS and organisations is part of our ministry. On a weekly basis we re8ularly host 10 diff¢r¢nt organisations,
including a variety of addiction and recovery groups.
We re¢ognis¢ that many people in OUT ¢¢)Dgregation are also involved in Third S'ector orgamsatton& ar¢
employed within the public sector or lo¢al businesses. where they are engaged with and offer SUPFrf)rt io
individuals and communities ￿ToSs the Perth City are&
Poge7

'I'RINITY CHURCH OF THE NAZARENE
Trustees. Annual Report (contlnued)
Year eDded 30th September 2024
3. A Natlonsl Resource to the Natiott#l Church
Over the lasl ycar wc have hosted conferences, training days. and prayer events for nationpAI and international
organisaiions that encourage the church in Scotland in both Ib¢ir local and gLobal concern and scrvicc.
oin
ActiTrryties:
As the local Church we Tun tnany different activities that refl￿t our objectives and the newly d¢v¢lop¢d
Mission and Vision Strntcgy. In addition to the above, wc scek to liv¢ out our"Loving Jesus. Loving thc city,
Loving our nei8hbouf' mission through our personal actions and through a range of open, community-bas¢d
a¢tivities. These wide range of aaivities include..
Corporate worship- w¢ m¢et for communal worship and teachin8 on a Sunday moTning {10.30am). Services
are usually led by one of our leadership team, with music from our praise and worship t¢anL These times are
relaxed, welcoming. l&stin8 for around 90 minutes with a lime for f¢llowship and chat afterwards. Our practi¢e
is to adopt teaching themes during services which Can ILst for a couple of weekslmonths.
Communion- cel¢brgted monthly, led by onc of our le&dership team &8 part of our services or from tirne to time
as part of our wider expression of worship. Communion is open to every b¢li¢ver.
Prayer- the poweThouse which builds God's people. His church and His kingdom. We place prayer at the heart
of our church life, believin8 r¢8ular. intentional. Co￿0[ale prayer is the keystone of the church. wh¢r¢ we gather
to worship and Dray collectively as the p¢opl¢ of God.
Encouraglng the Chrlstlan IITe: detnonstrating values and providing s¢rYi¢e by members of thc congregation to
Ihe community. for the bell¢fit of individuals and society as a whole.
Po8e8

TRINITY CHURCH OF THE NAZARENE
Tru5tees' AllnuAI Report (eontlttued)
Ye4r ended 30th September 2024
OTn
Activltles:
conilnued
Children and Youth: w¢ organise a wide range of activities and clubs for ages from 1>18.
Trinlty Tot5: Trinity Tots is our group for babics and toddlcrs. wher¢ our community can come and enjoy
fellowship with other parents/carers, build friendship and support networks while each child can have fu
through games and acttvities witb others of their age. Trinity Tots njn during lerni lim¢ only and ￿teraC
with between [30401 families on 4 regular basis.
Creche: Sunday lo.30￿￿. A safe and secur¢ environment for 6 months- 2.5 year olds to b¢ ¢ared for during
the servi¢¢. The group enables parents to return to the service knowing their ¢hild is in safe hands.
Trinity Little Llghts: Sunday 10.30am. A lively group of 2.5 to 5 year olds who learn about God, Jesus and
the Bible through creative teaching and play. The ￿0Up is growing up together and. in the last year. growing
ijut of its facilities as many more young children join the church and com¢ through from our expanding
r¢ch¢.
Trinity Junlors: Running during the morning service for ¢hildr¢n in PI-P3. This group continues to t¢a¢h the
children about the lov¢ of G(Kl throu8h fun activities.
Trlnlty Klds: Sundays 10.30allL RuDnin8 durAn8 Ihe nwrning service we provide a fresh And lively version
of Sunday School for P4-7. We bave a lively ￿0Up of childrcn. Wc ¢reat¢ energetic and engaging
sessions using a v&riery of teaching Tnedia and activities.
Kldz Church: Once a monih we have developed a whole church service for primary school children,
specifically geared to their age. stage and needs.
Sunday MorDiD8 Youtkn: For young people in P7-S314. This ￿0￿p meets twtce a month and is focused on
youth relevani topics and 'Socials' where they can have infonnal discussions with th¢ leaders. We encourage
our secondarv age youth to be involved with volunteerillw 5crving An various Sunday mornin8 activities,
Droyidinq mentors where aDprooriate to 8upDort their life skills development.
Trlnlty Youth: Our youth meet ￿ least onc¢ a week We have an energy packed Friday night youth club
during sclK)ol i¢mi witb alM)Ut 20 teens. With th¢ opporMnity for youth to come and chill out, to take part in
¢r¢aiive activities and to learn mor¢ about Jesus. The formal Provides the team with opportunities for b¢tt¢F
and more intentional conversations with the youth. Witb a fantastic atmosph¢r¢. the club is also a
d¢velopm¢nt pipeline for our young youth team as they gain experience in leadership, organisation.
motivation, spiritual development and en¢ouragement as well as many practical skills. The team make time to
delve deeper into God's wor(L with study and prayer- lo provide space foT discipleship and spiritual growth.
We also tim summer camp and multiple Youth weekends and days-away during the year.
Pw9

TRINITY CHURCH OF THE NAZARENE
Trustees, Annual Report (Contlttlled)
YeAr ended 3ffth September 2024
On
05n
Activities:
eontlnued
Teatime At Trinity: Teatime at Trinity has be¢ome a great favourite. Me¢ting on various Sundays
tlwouW)out the year, this is an Op[￿rtUnIty to invite family, friends and neighbours for soup. saftdwiches ond
delicious cakes. We have had a varictv of fantastic speakers sharing their faith on thesc evening
Trlnlty Trekkers: A hill walking group which m¢¢ts regularly to enjoy the world which God h&s created.
Meeting monthly. the group provides excellent opportunity to Iwk atier our physical and menlal h¢alih as
we spend time out in some of the best countryside th¢ UK has lo offer. With a range of coastal, forest,
moorland, and riv¢rllo¢h walks varying in difficulty and from 3 to 12 miles with optii)ns for shorter. flatter
roul¢s for the less able in our qroup.
Trlnlty Move: ¢very Saturday @ 9.30am. the group gathers with the rest of Perth's Park Running Iraterniry
for a 5km loop amund one of Perth's fantastic parks. As well as ihe obvious physical and mental health
benefits, this regular ev¢ot also allow5 US to serve the wider Pertb running community through regular
volunteenng.
Workout to Worshlp: on Thursday evenings we run on ¢xercise class for all ages and stages. The workout
session allows p¢opl¢ to access exc￿lse at thcir own pace and provides a social or connection space for
those who attend. Like m&T)y exercise classes music provides the backdrop for the session, and io this class
we workout to worship musi¢.
afe
ardi
Our Safeguarding Policy and Proc¢dures are reviewed annually by the Church Board. but our Safeguarding
Team deal with all safeguarding concerns atjd rqM)rt5 regarding childr¢n. young people and vulnernble
adults. We work with an or8anisation called "thirtyonc-eighi" who provid¢ advice. support alld training for
safeguaTding. Our Designated Safeguarding Puson has gone through the latest training with thirtyone.'ei¥ht.
and has delivered safeguarding training to Trinity staff and volunteers throughout the year.
10

TRINITY CHURCH OF THE NAL4RENE
Trustees, Annual Report (conunued)
Year ended 30th September 2024
Flngnci81 Review
At 30 Seplember 2024, the Church carried fotward fvnds of £351,052 (2023 - £359,926, of which £88,905 (2023
- i105,557) was held &8 unrestricted. £Nil (2023 - £Nil) as designated and £262,147 {2023 - £254,369) as
restricted funds.
During th¢ f)nancial period Trinity Church of the Nazarene remained financially sound.
A total of £58,544 was received throughout the year for our building ￿nd.
Fu¢ure Plan$
i)ur Phase 2 plans for TefurbishmeDt of the old sanciuary begAn this Ye￿ and will continue in the year ahead.
W¢ continue to raise funds for this.
Reserves Polic
It is thc TnL%tees' y)li¢y to hold reserve5 of approximately four months expenditure including designated bjnds.
PuEe } J

TRINITY CHURCH OF THE NAZARINE
Trustees, Annual Report {condnued)
Year ended 30th September 2024
Tru51ee5' Re5POll5ibilitie$ i* Relatlon to the Financial St*temeffjts
The charity irustccs are reswnsibl¢ for preparing a Tntstees, Annval Report and financial stat¢m¢nts in
accordance with appli¢able law and UDitcd Kingdom Accounting Standard5 (United Kingdom Generdlly
.4cccpted Accounting Practice).
The law applicable to charilies in Scotland requires the chaTity trnste¢s to prepare fmancial statements tor each
year which show a true and fair view of th¢ state of affairs of the Charity and of the incoming resource5 and
applicatlOD of resources. of the Charity for that perio(L In preparing th¢ financial staiemenls. th¢ trustees are
quired to:
select suitable accounttng policies and then apply them consist¢ntly,'
observe the metbod and prin¢ipl¢s in th¢ Charities SORP.
make judgements and ¢s¢imates that are reasonable and prudent.
state whether applicable accounting standards and statements of recomm¢nd¢d practice have been
followed, subject to any departures dis¢losed and explained in the financial statements.
prepare the financial statem¢nts on the going concern basis unless it is inappropriate to presume that the
Charity will ¢ontinu¢ in operdtion.
The Tru5t¢¢s #re responsible for ke¢ping proper accounting Te¢ords which disclose with r¢asonable accurdcy at
any time the financial position of the ChaTity and ￿ enable them to ensure that th¢ financial slalemEllts Comply
with the Charities and TTUStee tnv¢stm¢nt (Scotland) Act 2005 and the Chariti¢s Accounts (Scotland)
Regulalion5 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking
reasonable steps for the prevenlion and detection of fraud and other itregulariiies.
Approved bv the Trnstees and Si￿ed on their behalf.
ecretary
Date-
1131Loi<
P47%P 12

TRINITY CHURCH OF THE NAZARENE
Independent KIAmln¢r's Report to the Trnstees of the Trlnlty Chur¢b Of the Ngz8reDe
I report on the ￿cOUrtts of the Charity for the year endAI 30th September 2024 wkn'ch are Set out on pages 14-
22.
This report is rnade to the tru5tee& as a body, in a¢cordaD¢¢ with the tern￿ of my engagement. My work ha5
been undertaken to ¢nabl¢ me to report my opinion set out below and for no other purpose. To the ￿lIeSt exienr
perniitted by law I do not accepi or asswne responsibklity to anyone otheT than the tn￿le¢s, a4 a body, for my
work or this report.
etive Res
oDslblJiti
of Trustee5 FIDd ExAudDer
The Charitys Trustees are r¢s￿nSible foT th¢ preparntion of the accounts in a¢¢ordance with the tern)s of the
Charities and T￿￿ee Investment (Scotlandl Act 21)05 and the Charities Accounts {Sco¢landl Regulations 2006.
The Charity Trust¢es consider that the audit r¢quirern¢nt of Re8ulation 10(11 (a) to (¢) of the AccouDts
Regulattons does T￿¢ apply. It is my responsibility to examine th¢ accounts under Section 44(IX¢) of th¢ Act
4nd to statc whether particular matters hav¢ ¢ome to my atteDtio
Basls of I de
ndent ExarniDer'5 Statemen¢
My examination is carried out in aC￿rdance wth Regulation I l of the Charities Accounts Iswtland)
Regulations 2(K>6. An exarnination includes a review of the accouniing rttords kept by the Charity and a
comparison of the accounts piesented with those r¢¢ords. It a]so includes COTLsideration of any unusual itetrts or
dis¢losures in the accounts, and seeks explanatioDs from the T￿￿te¢S Concerning any such Tllatt¢rs. The
procedures undettskcn do rK)t provide all the cvidencx that w0￿d be required in an audit. and consequently I do
not ¢xpre&s aD audit opinion on th¢ view given by the a¢¢ount$.
elldent ExItt￿ner.
ln the course of my ¢xaminJtion, no rnatter has com¢ LO rny attention..
I which 8ive5 me reasonable ¢aw¢ to believe that m any matenal rcspecÈ rne requir¢ments.'
to keep ac¢ouoting T¢￿rdS in accordan¢¢ with Section 44(l){a) of thr 2005 Act and Regulation 4 of Ihe
2(K)6 A¢wunts RegLklation& and
to prepare accounis which a¢cord with tbe accounting ￿cordS and cornply with Regulation 8 of the 2(K)6
Accounts Regulation5 have not been mei. or
to which, in my opittioN attention slM)uld k drawn in order to cnabl¢ a proper understallding of th¢ 8¢eouuts
10 be reached.
-KliLibLI L,L Lhi I￿tLL￿[ vl Lbthered Accoutjlonts of S¢otlaTMI
MMG
Chartered Accountsnts
4 Albert Place
Penh
PH2 8JE
Date..
10 March 2025
Pw13

lif

TRINITY CHURCH OF THE NAL4RENE
Balance Sheet
At 30th September 2024
•te
2024
2024
2•23
2023
Current assets
D¢btOT5
B#Dk ¢t8b
'r•tal turrext *g*ts
21592
402.567
424.159
25.630
423,746
449.376
L1*blll¢￿S
Creditors falling duc within one year
¢1 ¢orr¢nl *$8eti
351.052
Net avets
351,052
359.926
Tht of the charity:
Uthrestrffiettd
io
88.9)5
105.557
D¢sltMt¢d fuDds
10
Rostrleted funds
10
262 147
254.369
Trt*l ¢barfty f￿ndS
351.052
359 926
Thc fJnan¢i81 #wtLYJKnls were approved by the ChuTch Board on 9 March 2 0 2 5 .
Page 15

TRtNITY CHURCH OF THE NAZARENE
Notes pxrt of¢he financi￿ 5t*temettts
Year ended 30th S¢ptember 2(124
ACCO￿ntIn
liciu for
ear ended Jllth Se tembtr 2024
The prillcipal 8Lcountillg polici¥$, which have been applied ¢oDsist¢nily in th¢ ¢wrent and prcceding year in dealin8 with
iien]s which are considered T￿terial to the accounts. are sel out below.
Chari
infoTm*tion
Trinity Chur¢h of the Naz2T¢nc is an unincorw)rated reuistered ctMTity. The principal office I
Basi5 of
re
The financial staiem¢nts have been prepared HccordaDce with the Ctrwitys c¢)nstitutlQD, Charitie5 aDd Trusttt
I￿V¢S￿l￿1 (Scoiland) Act 2005. the Cbarities Aecounts (Scoilandl Regulations 2(H)6 (as arnendedl and "Accounting and
RetM)rting by Charities.. Ststement of Recommendcd Practice (SORP) applicable to ¢harit1¢5 Preparing their accounts in
ac¢ordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ircland (FRS102)" leffecisvc Isi
January 2019). The charity is a Public B¢n¢fit Entity defi[￿d by FRS 102.
The financial statements are prcpared in sleilin& which is the fill￿tiOnal CUTrency tsf the Charity. Monewy wnxbunts in
these financial staiements are rounded to the n¢aresi £.
The a¢wunts have be¢n prepared under the historical cost ¢onvenliotL The principal accounting policies adopted are set
oui bclow.
F￿lld8
Funds are cl&ssified as either r¢stri¢*d filnds or unrestricted fijnds, defined as toiiows".
Re$tr&ctd funds are filnds subject to 4Kcific requirements as to tbeir use which may be declared by the dottor or with
thrir authurily or created throu8h legal processes, but still within the wideT objects of the Charity.
Unrestricted ￿ndS expe￿lable at the discr¢iion of th¢ TnL3tees in fitrther8nce of the objects of the Charity. If
par15 of the UDr¢$trictd funds are earrnarked at the dis¢r¢tion of the Trustees for a p8rti¢ular putpose. thev are
deSI￿a￿d as a separate fwjd. This desisnation has an adminisirdtive purpose only and does not 1¢8allv r¢strict thc
Tn]stees' discreiion to apply the fur￿.
ID£omin
resources
I dollaiions and gifts are in¢luded within incoming resourccs under either Unrestricted or rcstheted funds ac¢oiding to
ihe terrns under which the donation is mad¢ and when the amDunt can be quantified with re&wnable certainty. Donations
and gifts in kind are brought inio the a¢¢ounts at their rnarkei vAlue to the Charity.
Grants. where cntEtlement is not cortditional on th¢ d¢livery of a specific perfomw)c¢ by the cburcb. are recognised when
tbe churd) be¢ome5 unconditionally elltitled to th¢ grdnt.
Investtnent income is recoqnised on a receivable b8si5.
DoD*t¢d ger%ry¢es facilltles
Donated profcs5ional 5¢rviLes 2nd donated facilitie5 are Teco8nis¢d as income when the charity has control ov¢r th¢ item.
any conditions associated with the dollated item have been met, the receipt of economic benefit from the use by the charity
of ihe item 55 probable and that the econ¢)mic bcDefit can be Jneaswed reliably. In ¥¢ordttllee with the Charities SORP
(FRS102) the general volunteer lim¢ of cowe8atiort members is not recog￿Sed.
On receipt. donated pmfessional services aod donated facilitie5 are recognised on the basis of the value of the gift to the
charity which is ¢he anN)unt the charity wou]d have been willin8 to pay to obtain 8etvices or facilitie5 of equivalent
ecoM)mi¢ benefit OD the ¢)p¢n market" a corresponding amouDt is then recognised as expenditur¢ in tk period of rtceipl.
Pa¥e 16

TRIMTY CHURCH OF THE NAZARENE
Y¢4r 301h SEPte*l￿r 2024
A￿l￿￿tI
Iklei for vurended 301b Se tembtr 2024
CD
nded
￿K￿di￿relS tWi5ed on an xcruBI8 basi$as th¢14bility ifit¥rr
The TnTrity ChuKhofthc Na7AfcTrB 15 a Chtirity for the purwse80f opplicable t￿lion kw3lation 8nd is ¢beref￿¢ oot sufyttt totsxation on
its cbarilable llctivitiw. Tr ch￿llY1￿JK>t rt8i%tetEd foT VAT aTrJ res0￿rceseXpeUtsJ IhoElore i1￿}u* irrttovctable i￿p￿l VAT.
rrylld¥
2•23
23
741J
2ty23
l D***iio*$ •nd i¢¢•¢lÈk
otterir¥&
TK*tt[DVL￿QnGlftA
1&8.674
28.9SO
10&074
35J47
15SJ4
46.698
135.W
0.567
J&920
4D.980
61.￿4
66.77$
49257
&.476
49.2J7
2 JnVeltYththt I#cM
B*ikinWEX
3,410
J.470
J Incorne
9P2
6,992
S.710
14,B26
Ywthdub
264
15.(
15.Wi

PJ
¥£1

TRINITY CHURCH OF THE NAZARENE
Notes formlng part of the fln*nci*l $tstements
Year ellded 30th September 2024
5 Staff costs and numbers
2023
Salarie8 and
SociRI 5eCUritycosts
Pension Cos
108.433
85.613
4.835
827
Totsl
86.440
The aV￿agen￿mber of ¢mployees durin8 theyear. ￿lculated 4)n the basis of a head CO￿[ wasa5 foll¢)Iv5.'
Pastor.
Asso¢iRte pastor.
The nwth¢rof ewlo5*es whose annual [mut￿tiOn was mor¢ than £60.(X) 15 ￿ follows
2024
202)
N*mber
.'60.(K)I to £70,(KJO
6 Trustee remuneration and related party transietions
Non¢ of th¢ ttustecs rcceivcd any rctnunerdtion from the charity during the ye4r
P￿e1

TRINITY CHURCH OF THE NAZARENE
Notes forming part of the financlal $tstemen¢s
Year ended 30th September 2024
7 Debtors
2024
2023
Gifi aid tax recoverable
Other debwrs
15,760
790
15.464
.742
3)
1,824
3,3(rf)
Reni deposit
21.592
25,630
8 Creditors
2024
CrediloTS
3,532
69.575
5.31K>
84.150
73.107
89,450
g Analvgis of Det assets betwetn fund$
Ubrestrkled
ru*di
Ikyign•te
Tot
99,1106
J25,155
69.575
255.580
424.161
73,107
351.054
CurreDt liabililics
¥et ￿ets at 30tb Septrmber 2024
95.474
Uwr¢5tri¢trd Dts*nated
fuDdi
fund5
Restrlcttd
funds
Tot41
L￿￿eTrI as5¢
108.875
13,318)
105.557
340,501
186,132)
449.376
189.4501
Ol￿ent liabiliue5
assets at 30th S¢ptetThber 2023
$9.9:(1
Pa*e2

TIUNITY CHURCH OF THE NAZARENE
Notes formlng pArt of tbe flnanclal statements
Year ended 30th September 2024
10 Movement in funds
At ijt
Iklober
2V23
At Jllth
SpptembET
1024
yttourt
Transfe
Rtstrteted tsnds
Buildinglrefvrbislbtn¢Tht fvnd
Ciiy Flu
Manna 11(>usc Fund
Cosy Spaces
NMI
234,872
58.544
151.0501
242,366
10.(biiu
5350
152501
7.226
65.770
7.226
262.147
254 369
57.992
DulgRate41 funds
S¢¢db¢d fi￿d
UpL'n diior luc%day Lluh
Uhrestrfttedfv*d&
Ga]eral acc4)urtt
105 557
105.557
88,90)
88,905
294,808
359,920
360.578
369.452
351,052
At lit
(kctober
Atjthh
Stptember
1023
OutgolD8
20n
TrM8fe
Restrirtd fllttds
BuildinWrefuYbishmeni fimd
Cliy Hub
Manna House Futsd
Cooking iD the Cornm￿1ty
Cosy Spaces
Youth ministty
Ni)rth Break lund
171.390
63,481
20.0
10.000
420
234.872
4,248
{15,752}
14201
(3.250}
{I,o(K)I
5,250
i.￿0
484
172874
102401
254 369
De*n4ted funds
S¢¢db¢d fimd
doorThesd*yclub
{500
480
480
UDrestrltted funds
Gener8] ac¢ouni
105,557
105.557
238,645
237.961
382.496
1260,531
359 926
Paxff Zl

TIUNITY CHURCH OF THE NAZARENE
Notes Tormlng part of tbe flnanclal statements
Year ended 30th September 2024
Dst
rict
BuiIdinglfffiLrbi8JJme￿ fijttd
The8e funds are to be used for the upke¢p of th¢ a[￿ thurrh
buildin￿ for the new buildin¥ pmjecL
Ciiy Hub
ThEse futmls are to bE used to re5PDnd ID rtttd8 and opportuniti&s for
milliwy withJJJ the city ciry centye 8pecificAlly
M&nnJ Hous¢
The8e fvndg are w b¢ used forTrrntsl h¢41th a￿1 discipleship
mioisTnes
Youih Mini8￿¢5
These fvt¥Js are to bc used foryouth Ttunistri¢5
Nortb Bteak FrLttd
The￿ lund8 Tepr¢5enl pa￿￿t5 received from MCM￿ of the
iThgwatson saving forthe church's annual holiday.
Pu
f de51
nated *unoi
OpeD d(K>rTu¢sday club
Thi5 fijnd 15 avlliiable forthe of the Tuesdby club.
Sc¢dbcd fund
This fund is for rrfw ministries
Pyr
of unreytri£ted funds
Gen¢rnl fvnd
This fund 18 used for th¢ p￿rpose uftneetin8 everyday ¢xp¢nses o.
the ehurct..
11 Volunteer5
In corn￿n with au Co￿￿e￿ationS. the con8rcgation bcnefits from the contribution ]nad¢ by volunteus who wv¢
their i111)e aod tslcnts willingly for thc bEDefit of tbe Church. The arw of wnsTegational life whieh rtly on th¢
contribution of voluntee[5 are many and vari¢d 9nd nHJ¢h of th¢ activity wimdd be uttable lo contitLU¢ ￿r¢ it not for
the ¢onm)ittnenT shoMTr.
12 Golng Concern
.&it the tin* of approvitig the accounw th¢ t￿￿¢5 hav¢ a rea￿)nable ex￿tall0￿ that th¢ ¢t)aTity has adeqttate
u￿¢5 to couunu¢ in otrrniiotidi existence for the for￿¢¢&ble hture. Thus the mistees continuc to dopt the
BQLttg concem basis of acwwlling in preparing the accoutsts.
Page 22