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2025-04-05-accounts

Emmanuel Trust Norreys Church

Report and Accounts Year ended 5 April 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

Emmanuel Trust Norreys Church LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 05 April 2025

ADDRESS FOR CORRESPONDENCE Norreys Avenue Wokingham RG40 1UU GOVERNING DOCUMENT Declaration of Trust dated 3 December 1954 CHARITY REGISTRATION NUMBER 1043662 TRUSTEES RESPONSIBLE FOR Stephen Neil Revie - Chair MANAGING THE CHARITY Colin Kennedy - Secretary Peter John Jackman Ian Alexander Stewart BANKERS HSBC Bank 1 - 2 Market Place Wokingham RG40 1AL INDEPENDENT EXAMINER Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB INDEX Page 1 Legal & Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Pages 7-8 Notes to the Accounts

Page 1

Emmanuel Trust Norreys Church REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 05 April 2025

The Trustees have pleasure in submitting the Report and Accounts for the year ended 05 April 2025.

Objects of the charity

The charity, which is a church, is governed by a Declaration of Trust dated 3 December 1954. The charity's principal objects are to demonstrate the Christian faith in action by such means that are charitable.

Summary of the charity's main activities and achievements

To further the above objects and vision, the charity's main activities and achievements were as follows:

The Church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. We therefore seek to show in practical ways the love of Jesus in our community.

We are open to the community and provide a variety of church services including singing and a short message. We host and run groups for the community including toddlers, bowls club, keep fit class, ladies coffee morning and a men's breakfast. We continue to support SHARE Wokingham, an independent registered charity which operates from the Church premises supporting over 700 households with access to fresh fruit, vegetables and other items. We also support the Roots Community Pantry, a partnership between SHARE Wokingham, First Days Children's charity and Wokingham foodbank. This project provides an alternative source for low cost food for clients who would ordinarily access the foodbank on a referral and offers additional advice and support for those accessing this project. This also operates from the Church premises.

We support the local community to show them God’s love at what for some has been a very difficult time – offering practical and emotional support where we can.

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Financial review

During the year income decreased by £6,961 to £62,073 and expenditure decreased by £29,933 to £51,601. As a result the cash held by the charity increased by £10,472, to £ 147,731 of which £127,263 is unrestricted. £60,950 is held in the general reserves and can be used for any charitable purpose and £66,313 is held in a designated account for future projects. After spending a couple of years making improvements to the building, no major work has been carried out in this year.

Reserves policy

Due to past legacies the church has significant cash funds. The Trustees have designated monies received from legacies to be kept in a separate project fund to be available for larger projects the church may wish to carry out in the future.

Sufficient funds are maintained in the general fund to cover the operating costs of the Church for up to six months.

The trustees continue to monitor income and expenditure and the affect on the charity’s free reserves.

Governance

Responsibility for setting policy and for determining the parameters within which the charity should operate rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees, by a majority vote.

Stephen Revie continues as chair of the trustees supported by the other three trustees.

The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

Stephen Revie (Oct 17, 2025 13:26:23 GMT+1)Stephen Revie

Stephen Revie

Date: Oct 17, 2025

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

Emmanuel Trust Norreys Church

I report to the trustees on my examination of the accounts of Emmanuel Trust Norreys Church ('the charity') for the year ended 05 April 2025 on pages 5 to 8 following.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Sarah Crispin

Sarah Crispin (Oct 20, 2025 13:20:06 GMT+1)

Sarah Crispin ACA

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Oct 20, 2025

Page 4

Emmanuel Trust Norreys Church

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 05 April 2025

Notes
Income receipts
Grants and gifts received
Tax refunds under Gift Aid
Interest received
Income from rent and hire of premises
Income from charitable activities
Other
Total receipts
Payments
2
3
Total payments
Transfers between funds
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
A
Net of receipts / (payments) before
transfers
Grants paid in relation to charitable
activities undertaken by others
Payments
in
relation
to
charitable
activities undertaken directly
General
Designated
Funds
Funds
£
£
38,578
-
7,799
-
3,755
-
11,006
-
935
-
-
-
62,073
-
40,101
-
11,500
-
51,601
-
10,472
-
-
-
10,472
-
50,478
66,313
60,950
66,313
Unrestricted Funds
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
20,468
20,468
2025
£
38,578
7,799
3,755
11,006
935
-
62,073
40,101
11,500
51,601
10,472
-
10,472
137,259
147,731
2024
£
General
Funds
£
38,578
7,799
3,755
11,006
935
-
62,073
40,101
11,500
51,601
10,472
-
10,472
50,478
60,950
34,213
9,024
2,302
-
-
23,496
69,034
70,034
11,500
81,534
(12,500)
-
(12,500)
149,759
137,259

Cash funds as at last year end have been restated to account for rounding.

The notes on pages 7 - 8 form part of these accounts.

Page 5

Emmanuel Trust Norreys Church

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 05 April 2025

A Cash funds
Cash at bank with immediate access
Cash held for charitable acitivites
B Other monetary assets
Gift aid due to charity
Other debtors
C
Liabilities
Fee for Independent Examination
Accrued expenses
D Assets retained for charity's own use
Land and buildings Church building at Norreys Av
Equipment
General
Designated
funds
funds
£
£
60,771
66,313
179
-
60,950
66,313
7,761
-
-
-
7,761
-
1,038
-
1,402
-
2,440
-
enue
Unrestricted Funds
Restricted
funds
£
20,468
-
20,468
-
-
-
-
-
-
2025
£
147,552
179
147,731
7,761
-
7,761
1,038
1,402
2,440
Fund to
which asset
belongs
General Fund
General Fund
2024
£
137,259
-
137,259
7,635
-
7,635
990
-
990
Current
value
£
1,882,829
155,756
2,038,585

The trustees have used insurance values as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.

The accounts were approved by the trustees and signed on their behalf

==> picture [253 x 31] intentionally omitted <==

----- Start of picture text -----
by Stephen Revie date
Stephen Revie (Oct 17, 2025 13:26:23 GMT+1) -------------------------------------------- Oct 17, 2025 -------------
Stephen Revie
----- End of picture text -----

The notes on pages 7- 8 form part of these accounts.

Page 6

Emmanuel Trust Norreys Church

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 05 April 2025

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to charitable activities undertaken directly
Employment costs
Property costs
Cleaning costs
Gas, electricity, water
Insurance
Telephone
Catering
Licences fees & subscriptions
Support for individuals
Outreach activities
Speakers' expenses
Maintenance of equipment
Work among the young
Property refurbishment and improvement
Legal and professional fees
Admin
Other costs
Unrestrict Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
ed Funds
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
2025
£
-
4,222
3,586
8,486
2,033
1,100
1,089
1,646
-
819
3,272
749
-
-
3,136
9,964
-
40,101
Total
2024
£
General
funds
£
-
4,222
3,586
8,486
2,033
1,100
1,089
1,646
-
819
3,272
749
-
-
3,136
9,964
-
40,101
2,944
6,115
-
8,556
1,857
1,371
1,692
2,060
17
1,386
5,940
1,445
230
25,039
930
10,114
338
70,034
3
Grants paid in relation to charitable activities undertaken by others
Grants for:
Missionary and charity institutions
Individuals
The grants to institutions in the year of £1,000 or more were:
Yeldhall Manor
Mid-Wessex Christian Camps
JAC
Rwanda Orphans
Africare
Childs Trust
7,500
4,000
11,500
£
1,000
1,000
1,000
1,000
1,000
1,000
6,000
-
-
-
-
-
-
7,500
4,000
11,500
7,500
4,000
11,500

Page 7

Emmanuel Trust Norreys Church

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 05 April 2025

4 Movement of funds

General funds
Designated funds
Project fund (legacies)
Restricted funds
Worker Fund
Total funds
Balance
at 06.04.24
£
50,478
66,313
116,791
20,468
20,468
137,259
Receipts
£
62,073
-
62,073
-
-
62,073
Payments
£
(51,601)
-
(51,601)
-
-
(51,601)
Transfers
£
-
-
-
-
-
-
Balance
at 05.04.25
£
60,950
66,313
127,263
20,468
20,468
147,731

The worker support fund is for the support of a Community Worker at some point in the future.

5 Transactions with related parties

Income of £8,900 (2024: £3,060) was received from SHARE Wokingham, Registered Charity 1195620. This includes rent for Roots Community Pantry. One of the trustees of SHARE Wokingham, Claire Revie, is related to the Chair of Trustees, Stephen Revie.

Page 8