## **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
1. To advance the Christian faith
2. To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind
3. To advance education
Main activities undertaken for the public benefit in relation to these objects were:
- 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
- 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.
_Page 1_
## **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.
_Page 2_
## **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
_Page 3_
## **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)|
_Page 4_
## **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**|
_Page 5_
## **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|
_Page 6_
## **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)|
_Page 7_