Report of the Trustees for the year ended 31 March 2022
The trustees present their report and accounts for the year ended 31 March 2022.
Administration Details
Emmanuel Pentecostal Church, Arnold is established by Trust Deed dated 2 February 2014 and is a registered charity, number 1052618. Additional working name of the charity is Emmanuel Church. The principal address is 2 Furlong Avenue, Arnold, Nottingham NG5 7AP.
Governance and Management
The trustees and the minister are responsible for making the major decisions regarding the formulation and implementation of the charity’s aims and objectives, and for monitoring and controlling all its financial resources.
The trustees met six times during the year. All decisions were carried unanimously after full discussion. Graham Beer resigned due to personal pressures caused by his wife’s longstanding illness. He was thanked for his long-term contribution to Church management.
Trustees holding office during the year were: Rev Ivor Pepper (Chairman) Graham Beer (resigned 26 April 2021) Doreen Pepper (Treasurer) Dorothy Bates (appointed 10 April 2021)
The holding trustees are Andrew Dakin, Irene Varnam, Doreen Pepper and Sharone Agustin.
Objectives and Charitable Activities
The objects of the charity are
-
To advance the Christian faith
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To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind
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To advance education
Main activities undertaken for the public benefit in relation to these objects were:
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Regular meeting of worship and teaching of the Christian faith seeking to bring people to a faith in Jesus Christ and to equip them in Christian living within the community
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Support of local community work such as the Food Bank and Arnold Churches Together
The Church continues to preach the Gospel of Christ and to teach the truths of the Christian faith in line with the Religious and Charitable objects contained within the Trust Deed of the Church.
The trustees confirm that they have paid due regard to Charity Commission guidance on public benefit in deciding what activities to undertake.
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Activities and Achievements
Following the COVID-19 lockdown of the previous year, the Church reopened on Easter Sunday, 4 April 2021. It soon became apparent that some people had been affected during lockdown and would not return to face-to-face meetings. The trustees decided to make special efforts to seek to increase attendance and draw in a new and younger congregation.
In June 2021 the trustees met with AOG area leaders Roy and Lydia Todd to solicit their help in repurposing Emmanuel Church. Through their Junction Church, Loughborough, a series of Sunday evening meetings, mid-week children’s activities and school visits took place from September to December 2021. Emmanuel Church financed these activities (5 monthly payments of £2,668 = £13,340). Positive benefits became hard to calculate so discussions were held to resolve the problems. These discussions proved abortive and in January 2022 the Trustees resolved that the Junction Church meetings in Arnold should cease with immediate effect.
Since this decision the local church has seen a genuine uplift in attendances and evangelistic success. The trustees report positive progress in the last quarter and end the year with high hopes for the future.
Missionary Giving
The regular financial commitments to Christian workers and missionaries were once again fulfilled with numerous gifts being sent from Church Funds. Some members continued giving separately to Oasis of Hope Foundation (formerly Colombia Child Care). The total Missionary giving was £12,310.
The Building
Both the interior and exterior of the building was decorated during the year. The grand piano was replaced by a modern digital one. New stackable chairs were purchased and other improvements carried out. We are pleased to report that the building remains in a good state of repair.
The building was last valued on 29 June 2015 at £75,000. Since properties have increased in value and there is no deterioration to report, the building valuation has been maintained.
General Offerings (including legacies)
The General Offerings increased to £42,621 (£10,469 – 2021). An independent examination of accounts has been carried out by Data Developments who supply our financial software.
We thank God for the thoughtfulness of two deceased long-standing members who made bequests totaling £8,055. These legacies enable the Church they loved to continue its ministry.
Ivor D Pepper (Chairman) 20 April 2022
Related Party Transactions
Payments were made during the year to trustees and closely related counterparties as follows: I Pepper £6,000.00. D Bates £3,995.00.
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Independent Examiner’s report
Accounts for the year ended 31[st] March 2022
Respective responsibilities of the Trustees and the examiner
The charity’s trustees are responsible for the preparation of the accounts and they consider that an audit is not required for the year under section 144(2) 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 the Independent Examiner’s statement
My examination was carried out in accordance with the 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 these records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required for 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.
Independent examiner’s statement
In connection with my examination, no material matter has come to my attention which gives me cause to believe that in, any material respect:
Accounting records were not kept in accordance with section 130 of the Charities Act, or the accounts do not accord with the accounting records
I 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.
Date: 14[th] June 2022
Signed:
Stephen Hendy
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Statement of Financial Activities
| Unrestricted Restricted Endowment Total Prior year funds funds funds funds total funds |
|
|---|---|
| Incoming resources Incoming resources from generated funds Voluntary income Activities for generating funds Investment income Incoming resources from charitable activities Other incoming resources Total income Resources used Charitable activities Governance costs Total expenditure Gains / losses on investment assets Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains on revaluation, fixed assets, charity's own use Net movement in funds Total funds brought forward Total funds carried forward Represented by Unrestricted General fund Designated Youth Fund Restricted Agency collection Mission Funds |
54,513 2,490 — 57,003 11,799 — — — — — 535 — — 535 688 — — — — — 1,760 — — 1,760 — |
| 56,809 2,490 — 59,299 12,488 42,475 12,310 — 54,785 20,752 — — — — — |
|
| 42,475 12,310 — 54,785 20,752 — — — — — |
|
| 14,333 (9,820) — 4,513 (8,263) — 9,635 — 9,635 4,190 (9,635) — — (9,635) (4,190) — — — — — |
|
| 4,698 (185) — 4,513 (8,263) |
|
| 123,898 (330) — 123,568 131,831 |
|
| 128,596 (515) — 128,081 123,568 128,596 — — 128,596 123,898 — — — — — — 21 — 21 21 — (536) — (536) (351) |
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Balance sheet
| General Designated Restricted Endowment This year Last year |
|
|---|---|
| Current assets Cash at bank and in hand Net current assets less current liabilities Total assets less current liabilities Total net assets less liabilities Represented by Unrestricted General fund Designated Youth Fund Restricted Mission Funds Agency collection Funds of the church |
128,596 — (515) — 128,081 123,568 |
| 128,596 — (515) — 128,081 123,568 |
|
| 128,596 — (515) — 128,081 123,568 |
|
| 128,596 — (515) — 128,081 123,568 |
|
| 128,596 — (515) — 128,081 123,568 128,596 — — — 128,596 123,898 — — — — — — — — (536) — (536) (351) — — 21 — 21 21 |
|
| 128,596 — (515) — 128,081 123,568 |
Fund movement by type
| Opening Incoming Outgoing Transfers Gains/losses Closing |
|
|---|---|
| General - General fund Unrestricted Sub-total for General MISSION - Mission Funds Restricted Sub-total for MISSION YOUTH - Youth Fund Designated Sub-total for YOUTH Grand total |
123,898 56,809 42,475 (9,635) — 128,596 |
| 123,898 56,809 42,475 (9,635) — 128,596 (351) 2,490 12,310 9,635 — (536) |
|
| (351) 2,490 12,310 9,635 — (536) — — — — — — |
|
| — — — — — — |
|
| 123,546 59,299 54,785 — — 128,060 |
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Analysis of income and expenditure
| Total | ||||||
|---|---|---|---|---|---|---|
| Unrestricted Designated | Restricted | Endowment | This year | Last year | ||
| INCOME AND ENDOWMENTS | ||||||
| Incoming resources from generated funds - Voluntary income | ||||||
| Offerings | 29,015 | — | — | — | 29,015 | 3,942 |
| Offerings - Gift Aided | 3,831 | — | — | — | 3,831 | 4,419 |
| Offerings - GASDS Eligible | 9,775 | — | — | — | 9,775 | 9 |
| Other Donations | — | — | — | — | — | — |
| Gift Aid Tax recovered | 3,837 | — | — | — | 3,837 | 2,099 |
| Legacies | 8,055 | — | — | — | 8,055 | — |
| Grants - unrestricted | — | — | — | — | — | — |
| Grants - restricted | — | — | — | — | — | — |
| Missions | — | — | 1,935 | — | 1,935 | 1,330 |
| Missions - Gift Aided | — | — | 555 | — | 555 | — |
| Total | 54,513 | — | 2,490 | — | 57,003 | 11,799 |
Incoming resources from generated funds - Activities for generating funds
| Incoming resources from generated funds - Activities for generating funds | ted funds - Activities for generating funds |
|---|---|
| Room Hire — — — — — — Total — — — — — — Incoming resources from generated funds - Investment income Interest Received 535 — — — 535 688 Total 535 — — — 535 688 Incoming resources from charitable activities Youth Income — — — — — — Sales - Books etc. — — — — — — Meals & Refreshments — — — — — — Total — — — — — — Other incoming resources Insurance Claims — — — — — — Sales of fixed assets 1,760 — — — 1,760 — Miscellaneous — — — — — — Total 1,760 — — — 1,760 — |
— — — — — — |
| — — — — — — — — — — — — 1,760 — — — 1,760 — — — — — — — |
|
| 1,760 — — — 1,760 — |
|
| INCOME TOTAL | 56,809 — 2,490 — 59,299 12,488 |
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EXPENDITURE
Charitable activities
| AOG Subs Churches Together Subs Support - UK Support - Overseas CAM S BELL J WINTER COLUMBIA CHILD CARE M KAHINDI I & S HODGSON INSTEP Ministries Special Gifts Donations & Gifts Visiting Ministry Hospitality Salaries HMRC costs Training & Conferences Subsistence & expenses Sick visitation Publications YOUTH expenditure Evangelism Electricity Gas Water Property Insurance Property Repairs & Maintenance Equipment Repairs & Renewals Cleaning/Windows/Gardening Licences & Permits Telephone & Internet Postage Printing & Stationery Hire of equipment Refreshments Room Hire Insurances - non Property Legal costs New Premises costs Advertising & Posters IT & Equipment Communion supplies & flowers Sundries Depreciation - Property Depreciation - Fixtures & Fittings Depreciation - Equipment Bank charges Total Governance costs Independent Examination/Audit Trustees Training & Meeting Costs Total |
251 — — — 251 583 — — — — — — — — — — — 750 — — 3,500 — 3,500 250 — — 2,860 — 2,860 850 — — 1,600 — 1,600 850 — — — — — — — — 1,150 — 1,150 1,400 — — — — — — — — 1,600 — 1,600 850 — — 1,600 — 1,600 600 433 — — — 433 215 — — — — — — 10,225 — — — 10,225 9,275 — — — — — — — — — — — — — — — — — — 129 — — — 129 219 — — — — — — 28 — — — 28 16 3 — — — 3 — — — — — — — 13,340 — — — 13,340 — 343 — — — 343 235 885 — — — 885 440 17 — — — 17 — 626 — — — 626 576 7,279 — — — 7,279 2,840 4,864 — — — 4,864 — 79 — — — 79 229 83 — — — 83 80 — — — — — — — — — — — 183 105 — — — 105 118 — — — — — — 148 — — — 148 — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — 3,600 — — — 3,600 172 31 — — — 31 15 — — — — — — — — — — — — — — — — — — — — — — — — 0 — — — 0 — |
|---|---|
| 42,475 — 12,310 — 54,785 20,752 — — — — — — — — — — — — |
|
| — — — — — — |
|
| EXPENDITURE TOTAL | 42,475 — 12,310 — 54,785 20,752 |
| GRAND TOTAL | 14,333 — (9,820) — 4,513 (8,263) |
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