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2022-08-31-accounts

Love God Passionately. Build Church Biblically. Serve Community Relevantly.

Emmanuel Community Church International (ECCi)

The Greenleaf Centre, 67-69 Greenleaf Road, Walthamstow, London, E17 6QP Charity no: 1054405

Report and Financial Statements

Year ended: 31 August 2022

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EMMANUEL COMMUNITY CHURCH INTERNATIONAL FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2022

CONTENTS PAGE
LEGAL AND ADMINISTRATIVE INFORMATION 3
REPORT OF THE TRUSTEES 4-12
INDEPENDENT EXAMINERS REPORT 13
STATEMENT OF FINANCIAL ACTIVITIES
14
STATEMENT OF FINANCIAL POSITION 15
CASHFLOW STATEMENT 16-17
NOTES TO THE FINANCIAL STATEMENTS 18-23
DETAILED STATEMENT OF FINANCIAL ACTIVITIES 24

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Trustees

Douglas Williams Chair Anthony Hodgkinson Deputy Chair Debra Duncan-Silvera HR Wane Brockett Health and Safety AnettaToudji Secretary Paul Butler Treasurer Mark Williams Oluwatoyin Cornwall Deborah Lewis

resigned June 2022

Nursery Committee

Mark Williams Chair Hilda Jackson Secretary Sue Pattimore Hon. Treasurer/Administrator Jill Lovell Co-opted member of ECCi Edith White Co-opted member of ECCi

Elders

Rev D Williams Rev A Hodgkinson Mr W Brockett Mr J Stephens

Mr D Permale Rev A Ratnaras Mr P Bombo Mr D Lovell Mr B Greaves Mr C Palmer

Independent Examiner

Allen Robyn & Associates Ltd Chartered Certified Accountants 367 Caledonian Road London N7 9DQ

Bankers

Barclays Bank Plc Leicester LE87 2BB

Triodos Bank Deanery Road Bristol BS1 5AS

CAF Bank Ltd 25 King Hill Avenue West Malling Kent ME19 4JQ

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The Trustees present their annual report and financial statements of the charity for the year ended 31 August 2022. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS102 effective from 1 January 2015.

Objectives and activities for the public benefit

The purposes of the charity are:

The Trustees confirm that they have referred to the Charity Commission’s guidance on public benefit and consider that the activities of the charity meet those objectives and provide a benefit to the public.

Community Impact

ECCI works closely with the charitable organisations below and through them continue to have a large and effective impact on the local community.

• Emmanuel Community School. During the last year, Emmanuel Community School has continued outworking its vision of being 'A Christian school in the heart of Walthamstow', functioning as part of The Emmanuel School Trust. The school worked with just under 200 children during this time, providing education and support for the children and their families. The school has started to carry out public events again, now that COVID restrictions have lifted, and it has been good to re-engage with parents and the wider community with events such as the summer fair and sports day. Towards the end of this period, the school has also undergone a change of Headship.

• Emmanuel Community Church Nursery.

The academic year started with 23 childrenon registerand these numbers progressed well to 42 childrenat the end of the summer term. Although most nurseries operated below their normal capacity, we managed to get a significant number of children on roll.

We had about 12 to 14 children who were paying fees and were not funded by the Local Authority which is the highest number of fee-paying children we had so far.We were able to buy resources and equipment to replace what we gave to some of the children during the COVID 19 pandemic.Some resources were also purchased to help us support and meet the needs of children who had additional or special educational needs.

Staff worked hard to support the children to meet targets and to close attainment gaps in their learning and development.There was no change in staffing or management team.

We had local outings and our end of year trip to Paradise Wildlife Park, which children and parents enjoyed the experience. Nine children moved on to Reception in various schools.

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Since Covid we have kept mid-week meetings on zoom, and we have found by doing so we are able to reach members that don’t live in Walthamstow.

In-person meetings have still not regained numbers pre-covid. We have 5 volunteers along with the Tamil Fellowship Pastor leading activities.

The youth are taking more responsibilities such as preaching and leading worship. We have seen the congregation grow with students from India joining having found the church through our Facebook page.

We have supported the community we work within by holding a summer BBQ - Where we had 150+ join and as a result have families attending the fellowship. Christmas gifts were organised and shipped to widows, orphans and struggling families in Sri Lanka.

We invested in new camera equipment and lighting that has improved the quality of our livestream.

In addition to the above self-sustaining projects, our Church Community seeks to support those around us of all ages, races and genders in a variety of engaging and relevant ways.

This group did not run during lockdown. In addition, the group leader moved on, to support other projects. We began talks with Union Church, Walthamstow, regarding relaunching this group as a joint project and with a view to open in September 2022.

• Night Shelter.

Due to structural changes with Forest Churches Emergency Night Shelter during lockdown, where local homeless people are now housed in a hotel, with ample food provided, we felt that our work with them had come to an end, and that we could refocus our resources into other community needs. We, therefore, thanked Forest Churches Night Shelter for over 20 years of working together and have been looking at setting up a new community project – More than a Meal .

• Christmas Concert.

Our 2021 carol service ‘A gift full of Christmas’ was disrupted by another Covid outbreak. We prepared 175 gift bags with items that were to be used at stages during our Carol Service, but we were unable to use them over Christmas. We plan to use these bags for a Christmas Carol Service we host for our Primary School: Emmanuel Community School in December 2022.

• Friendship Hour.

Friendship Hour restarted in April 22 following Covid.

Our aim was to provide a safe place for older people and those who would benefit from fellowship mid-week.

Our team is a core of 4-5 volunteers who work well together using all individual skills and talents.

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Challenges: Change of day from Tuesday to Wednesday and keeping it all new and interesting. Getting people back after Covid. Cost of food increase.

Successes: The older people are very receptive and willing to try new things, share and very much enjoy participating. It has been a pleasure to get to know a new demographic from the church and serve the older generation which many team members are on the edge of themselves!

In-house: We do many and varied activities such as chair exercises, art and craft, painting, quizzes, tabletop games, word searches, crossword puzzles, speakers, planting seeds and bulbs, music afternoons and testimony time. We also offer a sandwich lunch.

Outreach: We sent email invitations and information to 5 local churches.

We have two new ladies who come regularly from the local community. We rely on word-ofmouth notices at Greenleaf and social media to advertise Friendship Hour.

Judging by feedback and attendance the older people are enjoying Friendship Hour and look forward to coming as much as we do. Without their willingness to embrace some change and get involved Friendship Hour wouldn't be what it is today.

• Emmanuel Football Club.

A big thank you to ECCi for the support to help EmmanuelFC.co.uk to re-join the IDCFL churches football league (www.idcfl.co.uk).Paying our registration fee to the league, takes the immediate pressure off another season. Running a church football team gives the core leadership team from ECCi an amazing opportunity to reach out to men and introduce Faith through Football. It has probably become one of ECCi's biggest outreach programmes especially to men.

The weekly Saturday matches are started with a thought/share for the day and prayer. This embraces all players with faith and those without. We instil a strong code on discipline on and off the field and challenge bad language.

With sponsorship from Frontline and some additional budget, we were able to freshen up the team’s look with some new shirts. We are one of the best presented teams in the league.

We have a number of regular supporters of the team who not only input to EFC but have spoken regularly to the league at their monthly all team gathering called Team Talk. EFC is a backbone of this league initiative.

We hope for success on the field, but the greater victories are in the lives of the players being transformed. Emmanuel FC... Belong... Believe...

The Prison Ministry aims to reach out to those in prison, encouraging those who already have a faith and spreading the good news of God’s love and His life-changing power to those who don’t yet know Him. We take services in prison, pray with people inside and continue to support them in prayer after our visits.

We have 14 volunteers in the Prison Ministry. We gained two people at the Ministry Fair at the beginning of 2022 and both of these come into prison regularly.

One of the challenges we have faced following Covid is being able to actually go back into prison. All prisons shut to all volunteers in March 2020, and only HMP Chelmsford has opened again to us so far. Since October 2021, when Chelmsford first allowed us back in, we have gone in on one Sunday in most months. Our ability to go in has been helped by the Prison Team Leader being part of the Chaplaincy team. Contact has continued with the other prisons

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we used to go into (Belmarsh, Highpoint, Pentonville). The situation so far is that Belmarsh expects to open soon,Pentonville has opened, and there is a new Chaplain at Highpoint who doesn’t need us at the moment. It has been our aim to try to get back into more prisons and make contact with the relevant Chaplains from time to time to see whether things have changed.

The Prison Ministry team continues to be keen to go into prison as often as we can. They all have a heart for the ministry and are very motivated. We have always prayed together regularly and, since returning to church after Covid, we have become a ConneXSmall Group which meets fortnightly. Amongst other activities, we pray for the prison work. When we go into prison, people in the team take part in different ways in the service and have a real contribution to make. Every member helps. Although we are not going into as many prisons as we were pre-covid, we are blessed to see that the ministry makes an impact on those that we meet.

• Rophe Counselling Service

Counselling sessions were transferred toZoom and the team and clients transitioned well to this change. Number increased, as counselling via Zoom made it more accessible for people to attend from their own home.

Not being able to see clients in-person, and therefore, being able to observe body language was initially difficult to get used to, as the counselors had to work with facial expressions alone.

Counselling was carried out by 2 trained counselors who completed additional training during the period looking at couples counselling training and training with an organisation called PESI.

• YouthWave

The Youth Pastor left employment at ECCiin April 2021 but agreed to manage the youth department as a volunteer. The number of leaders in the Youth team dropped dramatically with people leaving for university and some getting married.

Due to the smaller team numbers, the group met once a month at our building in Greenleaf Road for a social evening with food, fun and words of encouragement. The group was overseen by 4 team leaders and 2 volunteers.

• Children’s Ministry

The aim of the children’s ministry is to build a strong firm foundation of faith in the lives of children. It also works to offer the children an opportunity to respond to the Gospel and accept Jesus Christ as their Lord and Saviour.

We resumed Explorers, our Sunday school for school-aged children, twice a month whilst we re-built team and re-established working post lockdown. Explorers runs the same time as the main church service and is held in our community projects building in Greenleaf Road.

Running Explorers has enabled families with children to return to church more regularly.

Getting people to volunteer is a challenge and as fast as you build, people also leave. We also have a growing number of children that have learning needs and one on one care and support.

• More Than a Meal

This ministry is a new project and aims to provide a safe warm space of people with social interaction. It also provides a hot meal and a bag of food for people to take home.

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We have 8 volunteers in this ministry. It has been difficult to get people to volunteer and get them to honour their commitment. It has been wonderful to see families and members for the community coming into these spaces. Some of those coming in are vulnerable members of our community. Training was given some of the team in the form of a Health and Hygiene level 2 qualification. We have learnt that we need to make connections and partner with other groups and service providers within the community.

• French fellowship.

The French Fellowship continued to meet online for services during this period. Numbers remained stable. This group exists as a connection point for those who do not have English as a first language.

• London City Mission.

We currently support Tim Spring and Emmanuel Chanda who work with LCM monthly.

• Sunday Refreshments

Our first refreshment Sunday after Covid was in February 2022. Our aim is to allow people time to spend together after church to fellowship. Our team is a core of three with two or three others we can call on if needed. We faced no challenges except disappointment if many members didn't stay and not quite knowing how much coffee to make.

Success: seeing people getting to know each other and getting a chance to mix and chat. We have thermos with coffee or hot water in, so it is all self-service, though we keep an eye on the biscuits!

• Kintsugi Hope

ECCi ran two successful Kintsugi Hope Wellbeing Groups during this period. The groups explore commonly experienced concerns over a period of 12 weekly sessions such as: depression, anxiety, shame, anger, resilience, honesty, disappointment and loss, perfectionism, self-acceptance, and healthy relationships.

Over the course of the year, 2 online groups were held with a total of 31 attendees, and both groups had attendees from inside and outside of our church community.

We made 6 referrals to counsellorsfor further support and gave one attendee a personal coaching session.

Feedback for these groups was positive with attendees sharing that the support, tips and friendships they made were greatly beneficial in dealing with life’s pressures. Two people who attended a group also decided to train to run groups themselves, enabling ECCi to offer more of these support groups in the community.

• Pop up vaccination centers

We facilitated the attendance of a covid vaccination bus outside our church building on a Sunday morning in May 2021, where members of our congregation and the local community could come and get a booster injection.

Overseas Impact

• Haiti Hands and Feet Project .

“Hands and Feet” is a non-profit organization dedicated to providing family-style, residential care for children in crisis. We continue to support 5 children to access this care by providing financial support monthly.

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• Compassion .

We continue to support ten children in Effiakuma, Ghana through Compassion with a monthly financial gift. We also make an additional gift of £30 per child at Christmas as well as making donations to the care workers at the orphanage.

ECCi supported this secondary school in Jamaica with monthly donations.

• Fountain of Life

We continue to support the hospice in Kyrgyzstan with ad hoc donations for specific requests for projects and purchases.

• Panama

We continue to support Amanda Alverado in Panama who oversees a ministry to street children in Panama on a quarterly basis.

External Organisational links

To ensure that our organisation operates well, we have membership with various external organisations such as: Assemblies of God UK and Ireland, Evangelical Alliance UK, Association of Church Accountants and Treasurers and Thirtyone:eight who provide our safeguarding support.

Church Life

A return to church services was gradual for many of our members, particularly those who were elderly or had chronic health conditions.

With this in mind, we have been working on setting up a Live Stream service, so that members, who were not physically able to attend our services, could visit us online.

This required the purchase of cameras and other recording equipment, as well as the formation of a new camera crew team who serve at our services on a Sunday morning.

We are very grateful for the hard work and commitment of all the volunteers at ECCi who help to bring our vision to life through the various programmes we run, despite the huge impact on these programmes during the pandemic. We also want to honour those who support the work that we do financially, we are so thankful for the community of believers that have chosen to join with us.

Since the pandemic, our congregation meet online, every Wednesday morning on alternate months for a time of early morning prayer. We find this coming together to pray at the start of our day, beneficial for our members and attendees. On average we have about 40/50 people online each week.

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We are also holding AGM’s, Bible Studies, ministry leader training and ConneXSmall Groups, Trustees and Elders meetings via Zoom, maximizing the new online option for our members and attendees to meet.

As people came back to our Sunday in-person services, the online virtual church groups on Sunday mornings were no longer required. However, we noticed that the format of meeting online for connection, bible study and prayer had been a huge benefit to our members. Therefore, we re-structured our Virtual Church Groups into new ConneX Groups, small groups which meet throughout the week where church members can come together in smaller numbers and find support, prayer, friendship, and an opportunity to talk about faith and life concerns.

We trained approximately 30 people to become group members and launched 8 ConneX Groups in May 2021 which are attended by over 200 members of our congregation.

• The Daniel Fast

Each new year we encourage our congregation to take part in a ‘Daniel Fast’. The fast involves avoiding meat, animal products and sugar for 21 days. This lifestyle change is accompanied by extra prayer and aims to promote better physical health, spiritual health, and emotional health. January 2022 was no different: we held a 30-minute prayer meeting every weekday online, then arranged a Saturday morning prayer walk in the local area and held in person services on Sunday evenings. The feedback from this time of prayer is always encouraging as people find release and breakthrough in circumstances they’re facing.

• School of Worship

Due to the ongoing impact of the Covid Pandemic, School of Worship met online and held a 3-month short course with 11 participants looking at the book of Hebrews. Students attended from our own congregation and from other UK churches.

We received positive feedback from the students who said they felt the course had enriched their understanding and drawn them closer to God in relationship.

We spent several months re-decorating our buildings. The main auditorium was painted, and the chairs were all recovered to update them. This has given the church building a more modern look. Several rooms at our building in Greenleaf Road have been painted and ready to welcome new hirers.

Hiring of the building is beginning to pick up again, with 2 children’s drama groups, the Workers Educational Association, and several ad-hoc community bookings back in the building.

Financial Review

The Trustees have implemented robust budgetary controls and continue to monitor costs in an effort to continue to deliver a balanced budget for the future. The summary of its financial performance is as follows:

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During the year the Trustees continued to place emphasis on financial management to ensure that the funds within the organization are properly managed.

Reserves Policy

The charity aims to maintain free reserves in unrestricted funds at a level sufficient to meet the unrestricted charitable purposes and cover support costs for a minimum of 3 months. Present assessment indicates that a free reserve of £131,547 is required to meet this objective.

The policy is therefore currently being met.

Risk Management

ECCi has no investments and therefore, no need a present to manage any such related risks. However, it takes every precaution to minimize the risks that may arise through its charitable activities. ECCi does this by ensuring that there are fully updated and effective policies in place which are actively monitored and reviewed on a regular basis. These include but are not exclusive to: A robust system of financial controls.

Safeguarding Structures

Two of our Registered Partners help us to maintain good safeguarding structures at ECCi. Our Safeguarding Officer is a Barrister and our Safeguarding Deputy is a Social Worker, both bring skills and experience to this role that are crucial in helping us run our provision with excellence and care. We have a Safeguarding policy in place which is reviewed on a yearly basis. We also run Safeguarding Training for our staff and volunteers on a regular basis.

Prospective volunteers at ECCi are expected to be a Registered Partner of our Church, showing that they are willing to follow our structure and leadership. They also complete a DBS check and go through a short interview before being allowed to serve in a Department of ECCi. Some of our departments also obtain references for our volunteers. These structures help us to implement safe standards for all our users and volunteers.

Health and safety management

We have a health and safety policy and a range of risk assessments and procedures in place which are regularly reviewed and updated. There are measures and processes in place to help us to maintain safe environments which are monitored by staff members and overseen by a Trustee.

Structure, Governance and Management

Emmanuel Christian Centre was established in 1926 as part of Assemblies of God in Great Britain & Ireland, and subsequently as a separate charity by a Trust Deed dated 16[th] January 1997. In order to more accurately reflect its current identity, in 2015 the charity changed its name to Emmanuel Community Church International (ECCi) ECCi is an unincorporated association.

ECCi is overseen by a board of nine Trustees 5 of whom are elected by the Registered Partners of the charity following a vote. They remain in post for 2 years following which they can stand for re-election. The Senior and Senior Associate Pastor are automatically trustees. The Senior Pastor is the Chairman of the board of Trustees and appoints 2 of the 9 trustees from among the Elders. These 4 trustees remain in post indefinitely.

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The ￿ard meets 6 time5 a year to oversee the administration of the charity. The day.to-day admin15tratKJn of the charity É5 delegated to the Adminlstrator and to a number of teams and commlttees whlch operate within policies and procedures laid down by the board. The various sub- committees carry out 5peclfic tasks and make recommendationsto the wider board for consideratK)n. Trustee Tralnlng Once appolnted our new Trustees 51gn a model Trustee declaratlon statement committing them to giving of thelr tlme and expert55e and under80 a process of Inductlon and are presented with a welcomelinfomiation pack whlch outllnes the policles. procedures, Church Constitution, Trust Deed, Holding Trustees, current Trustees and The Charity Commission's guidan￿ The Essentlal Trustee: what you need to kno￿ and 'Public Benefit: running a charit￿. TNstees attend ongolng training provlded InternalW and by external provlders. Edlth Whlte has undertaken Trustee Training wilh Stewardship Services. AnettaToudji has received training in Informatlon governance and safe8uardln& Anthony Hodgklnson has completed tralnlng In 'Inve5tl8ations in Relation to Safeguarding Allegations against People who work with Children. He has a150 ￿ceiVed tTrining In 'Recognlzlng and Preventing Female Genital mutilat￿n,, also certlficates in 'Mana8inB Allegations of a Safeguarding Nature,. 'E-learning Safew and 'ProfessK)nal Advanced Safeguardinl from Kidscape. Monltorlng Achlevement The artivities of ECCI are provided by a number of departments who are allocated a small annual budget. Each department has a leader who is also the budget holder. The department leader is responsible for monitoring the activities of its department and evaluating the effertiveness of rts activitie5 in the light of the charity's objectives. We aim to review all departments on a three-year basis to consider its progress, development and vlability, Approved by order of the board of trustees Qn....-......... bv: . And signed on its behalf Rev Douglas Wllliams- Trustee 12

REpoirr OF THE INDEPENDENT EXAMINER EMMANUEL COMMUNrrY CHURCH INTERNATIONAL YEAR ENDED 31ST AUGusf 2022 3• I report to the trustees on my exarniTration of the accounts of the above charltyfor the year ended 31st August 2022: which are set out on pa8es 14 to 22 of thls report. Réspon$lbllllles and basis of report As the charity trustees. you are responsible for the p￿parat10Th of the accounts In accordance wlth the Charttles Art 20111lhe Acri. I report in respect of my examinatlon of the Trust's act4)unts carried out under sertlon 145 of the 2011 Art and Sn carryln8 Out my examlnatlon, I havefoltowed all theappllcable DIrertIo￿Bfven by the Charlty Commlsslon under section 145{5llbl of the ACL Independert examlner'5 51atement I have completed my examlnatlon. I confim7 that no material matters have come to my attentlon In connection with the examinatlon which gives rne cause to believe that in. any material respecL: the accounting records were not kept In accordance wlth sectlon 130 of the Act; or the accounts dld not accord wlth the accountlng ￿COrds. or the accounts dld not comply with the applicable requirements concernlng the form and content of accounts set out In the Chailtles (Accounts and Reports) Regulations 2008 other than any requlrement that the attounts give a 'true and fairf view whlch Is not a rnatter consldered as part of an independert examlnatlon. I have no concerns and have come across no other matters in connertion wlth the examlnatlon to whlch attentlon should be drawn In thls report In order to enable a proper understandlng of the accounts to be reached. Rolston Allen { Allen Robyn & Associates Ltd Chartered Certified Actountsnts 367 Caledonian Road London N79DQ Date: . 2oZ3 13

EMMANUEL COMMUNITY CHURCH INTERNATIONAL STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31ST AUGUST 2022

Unrestricted Restricted
INCOMING RESOURCES
Funds
Funds
2022
Incoming resources from generated funds
Voluntary Income
2
396,599
13,808
410,407
RESOURCES EXPENDED
Charitable Activities
3
250,924
703
251,627
Governance Costs
3
4,560
-
4,560
Support Costs
3
123,061
-
123,061
TOTAL RESOURCES EXPENDED
378,545
709
379,248
NET INCOME/EXPENDITURE FOR THE YEAR
£18,054
£13,105
£31,159
OTHER RECOGNISED GAINS/(LOSSES)
Gains on revaluation of fixed assets
-
-
-
Transfer to CIO
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(2,734,500)
(1,416)
(2,735,916)
RECONCILIATION OF FUNDS
TOTAL FUNDS BROUGHT FORWARD
3,363,221
10,002
3,373,223
TOTAL FUNDS CARRIED FORWARD
£646,775
£21,691
£668,466		 2021
537,878
430,963
5,479
84,181
520,623
£17,255
1,973,121
-
1,382,847
£3,373,223		 2021
537,878
430,963
5,479
84,181
520,623
£17,255
1,973,121
-
1,382,847		 2021
537,878
430,963
5,479
84,181
520,623

None of the charity's activities were acquired or discontinued during the year and there were no recognised gains and losses for 2022 other than those included in the statement of financial activities.

The notes on pages 18 to 23 form part of these accounts.

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EMMANUEL COMMUNITY CHURCH IMfERNATIONAL STATEMENT OF FINANCIAL posmoN YEAR ENDED 31sfAUGUST 2022 Notes 2022 2021 TANGIBLE ASSErs Tangible fixed assets CURRENT ASSETS 624.719 3.291￿28 Debtors Cash at bank and In hand 9,665 10,079 431281 375,709 441,360 CREDITORS: due wlthln one year 52 Net Current Assets £323 456 £391810 TOTAL ASSETS LESS CURRENT LIABILITIES CREDrfoRS: due after one year Net Assets £668 FUNDS: 2022 2021 Unrestricted funds Restricted Funds li 646,775 3.363.221 li The financial statement5 were approved by the Board of Trustees on signed on its behalf by: . andwere Rev Douglas Wllllams (Trustee) The Dotes on pages 18 to 23 fomi part of these accounts. 15

EMMANUEL COMMUNITY CHURCH INTERNATIONAL

STATEMENT OF CASHFLOW

YEAR ENDED 31ST AUGUST 2022

Cash flows from operating activities
Cash generated from operations
(a)
Interest paid
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Nursery funds for CIO
Interest received
Net cash used in investing activities
Cash flows from financing activities
Loan repayments in year
Net cash used in financing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of
the reporting period
Cash and cash equivalents at the end of the
reporting period		 2022
55,495
(6,699)
48,796
(2,350)
(81,137)
260
(83,227)
(30,806)
(30,806)
(65,237)
431,281
366,044		 2021
81,361
(6,801)
74,560
(7,893)
-
81
(7,812)
(30,960)
(30,960)
35,788
395,493
431,281

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EMMANUEL COMMUNITY CHURCH INTERNATIONAL NOTES TO THE STATEMENT OF CASHFLOW FINANCIAL STATEMENTS

RECONCILIATION OF NET INCOME TO NET CASHFLOW FROM OPERATING ACTIVITIES

RECONCILIATION OF NET INCOME TO NET CASHFLOW FROM
OPERATING ACTIVITIES
Net income for the reporting period:
(a)
Adjustments for:
Depreciation charges
Interest received
Interest paid
(Increase)/Decrease in debtors
(Increase)/Decrease in creditors
Net cash flow from operations
ANALYSIS OF CHANGES IN NET FUNDS
At 01.09.21
Net cash
Cash in hand and at bank
431,281
Debt
Debts falling due within 1 year
(30,960)
Debts falling due after 1 year
(310,515)
(341,475)
Totals
89,806		 2022
31,159
15,608
(260)
6,699
(414)
2,703
55,495
Cashflow
(65,237)
154
30,806
30,960
(34,277)		 2021
17,255
45,066
(81)
6,801
(2,147)
14,476
81,370
At.
31.08.22
366,044
(30,806)
(279,709)
(310,515)
55,529

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EMMANUEL COMMUNITY CHURCH INTERNATIONAL NOTES TO THE ACCOUNTS YEAR ENDED 31ST AUGUST 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared under the historical cost convention and in accordance with FRS 102 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard Section 1A applicable in the UK and Republic of Ireland and the Companies Act 2006. Emmanuel Community Church International meets the definition of a public benefit entity under FRS 102.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue operation for the foreseeable future. The Charity has adopted the Going Concern basis for the preparation of the financial statement.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Donations and other incoming resources - Represents income from tithes and offerings from members and visitors of the Church recorded when they are receivable.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities

Costs of charitable activities are those costs relating to the activities carried out to meet the objectives of the Church. These include both directly attributable costs and apportioned support costs.

Governance costs

Governance costs are the costs associated with the strategic direction of the organisation and with meeting regulatory responsibilities including apportioned support costs.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property and Investment property In accordance with the property Fixtures and fittings 33% on cost and 10% on cost

Taxation: The charity is exempt from corporation tax on its charitable activities.

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EMMANUEL COMMUNITY CHURCH INTERNATIONAL NOTES TO THE ACCOUNTS YEAR ENDED 31ST AUGUST 2022

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. VOLUNTARY INCOME
a) Donations and legacy
Unrestricted
Restricted
Tithes and offerings
325,904
13,808
Gift Aid
55,559
-
381,463
13,808
Charitable and other unrestricted incomes
b) Income from Charitable Activities
Charitable Income
c) Other income
Rental Income
Other Income
d) Interest income
Total incoming resources
3. CHARITABLE EXPENDITURE
Unrestricted
Restricted
Charitable expense
250,924
703
Support cost
123,061
-
Governance cost
4,560
-
£378,545
£703		 2022
339,712
55,559
395,271
-
13,485
1,391
14,876
260
£410,407
2022
251,627
123,061
4,560
£379,248		 2021
341,763
59,465
401,228
119,476
14,643
2,450
17,093
81
£537,878
2021
430,963
84,181
5,479
£520,623

19

EMMANUEL COMMUNITY CHURCH INTERNATIONAL NOTES TO THE ACCOUNTS

YEAR ENDED 31ST AUGUST 2022

4. TRUSTEES REMUNERATION AND BENEFITS

Trustees' salaries
Trustees' social security
Trustees' pensions paid		 2022
58,167
5,125
2,401
65,693		 2021
57,897
5,558
2,455
65,910

The charity considers its key management personnel to comprise the trustees and eldership of the church. Remuneration paid to key personnel is shown under trustees’ remuneration above.

In accordance with the Charity's constitution the Snr. Pastor lives a property owned by the Charity. Monthly rent which would have been received on the open market is estimated at £1,085 if otherwise not occupied.

There were no trustees' expenses paid for the year ended 31 August 2022, nor for the prior year.

5. STAFF COST
Wages and salaries
Social security costs
Other pension costs
No employees received emoluments in excess of £60,000.
The average monthly number of employees during the year was as follows:
Church
ECCI Nursery		 2022
154,283
8,127
12,673
175,083
2022
7
-
7		 2021
250,401
13,432
12,414
276,247
2021
7
8
15

20

EMMANUEL COMMUNITY CHURCH INTERNATIONAL NOTES TO THE ACCOUNTS YEAR ENDED 31ST AUGUST 2022

6. FIXED ASSETS

XED ASSETS

COST
At 1st September 2021
Transfer to CIO
Additions
As at 31st August 2022
DEPRECIATION
Opening Balance
Transfer to CIO
Charge for the year
NET BOOK VALUE
As at 31st August 2022
As at 31st August 2021		 Freehold Property
3,575,000
(2,900,000)
-
675,000
307,562
(246,049)
6,750
68,263
£606,737
£3,267,438		 Fixtures and fittings
361,173
-
2,350
363,523
336,683
-
8,858
345,541
£17,982
£24,490		 Total
3,936,173
(2,900,000)
2,350
1,038,523
644,245
(246,049)
15,608
413,804
£624,719
£3,291,928

Two properties were transferred to the CIO; these were 102 – 106 Erskine Road and Walthamstow Adult Education Centre, Greenleaf Road based on the Trustees decision to operate under the newly formed CIO. The properties were transferred at their re-valued cost of £1.1M and £1.8M respectively, less accumulated depreciation on each property. Total funds transferred to the CIO (£2,735,916).

7. DEBTORS AND PREPAYMENTS
Gift aid recoverable
Accrued income
Prepayments/Other Debtors
8. CREDITORS: Amounts falling due within one year
Bank loans and overdrafts
Other creditors
9. CREDITORS: Amounts falling due after more than one year
Bank loans		 2022
-
8,259
1,406
£9,665
2022
30,960
21,293
£52,253
2022
£279,709		 2021
8,877
1,202
-
£10,079
2021
30,960
18,590
£49,550
2021
£310,515		 2021
8,877
1,202
-
£10,079

21

EMMANUEL COMMUNITY CHURCH INTERNATIONAL NOTES TO THE ACCOUNTS YEAR ENDED 31ST AUGUST 2022

10. BANK LOANS

Amounts falling due within one year on demand:
Amounts falling between two and five years:
Repayable by instalments:
Bank loans more 5 year by instalments		 £30,960
£92,880
£155,715		 £30,960
£92,880
£186,675
11. MOVEMENTS IN FUNDS
Unrestricted Funds
General
Missionary
School of Worship
Restricted Funds
Bags of Hope
Kintsugi Hope
Bible for ECS
Hardship
Friendship Hour (Missions)
Total Funds		 Incoming
Resources
363,097
30,022
3,480
£396,599
7,296
812
530
5170
-
£13,808
£410,407		 Resources
Expended
355,542
21,515
1,488
£378,545
-
387
175
-
141
£703
£379,248		 Movement in
Funds
7,555
8,507
1,992
£18,054
7,296
425
355
5170
(141)
£13,105
£31,159

22

EMMANUEL COMMUNITY CHURCH INTERNATIONAL NOTES TO THE ACCOUNTS

YEAR ENDED 31ST AUGUST 2022

11.FUNDS BALANCES
Unrestricted Funds
General
Freehold
Missionary
Nursery
New Building
School of Worship
Restricted Funds
Friendship Hour/Missions
Restricted New Building
Nursery
Kids Camp 2020
Bags of Hope
Kintsugi Hope
Bible for ECS
Hardship
TOTAL FUNDS		 At.01.09.2021
206,156
2,925,963
73,591
82,323
52,184
23,004
£3,363,221
141
800
1,416
1,311
5,361
973
-
-
£10,002
£3,373,223		 Transfer to
CIO
-
(2,652,177)
-
(82,323)
-
-
(£2,734,500)
-
-
(1416)
-
-
-
-
-
(£1,416)
(£2,735,916)		 Net Movements
in Funds
7555
-
8,507
-
-
1992
£18,054
(141)
-
-
-
7,296
425
355
5,170
£13,105
£31,159		 At.31.08.2022
213,711
273,786
82,098
-
52,184
24,996
£646,775
-
800
-
1,311
12,657
1,398
355
5,170
£21,691
£668,466

23

EMMANUEL COMMUNITY CHURCH INTERNATIONAL INCOME AND EXPENDITURE YEAR ENDED 31ST AUGUST 2022

Incoming Resources:
Voluntary income:
Tithes and offerings
Gift Aid
Interest
Charitable Activities
Rental Income
Other Income
Total incoming resources
RESOURCES EXPENDED:
Charitable activities:
Salaries and Wages
Church Premises
Department Expenses
Nursery
Depreciation
Advertising & Promotional
Books & periodicals
Hospitality
Welfare
GOVERNANCE COSTS
Accountancy Examiner fees
SUPPORT COSTS: MANAGEMENT
Interest
Insurance
Repairs & cleaning
Travel and subsistence
Subscriptions
Stationery,IT and telephone
Accountancy services
Professional fees
Bank charges
Staff Training
Sundry
Total resources expended
Total Income over expenditure		 2022
339,712
55,559
260
-
13,485
1,391
£410,407
175,290
8,589
12,571
-
15,608
1,515
802
7,792
29,460
£251,627
£4,560
6,699
10,716
56,608
8,770
9,038
17,835
6,535
3,861
1,509
1,488
2
£123,061
£379,248
£31,159		 2021
341,763
59,465
81
119,476
14,643
2,450
£537,878		 2021
341,763
59,465
81
119,476
14,643
2,450
£537,878		 2021
341,763
59,465
81
119,476
14,643
2,450
£537,878

278,701
19,985
10,374
17,567
45,066
-
1,479
730
57,061
£430,963

£5,479
5733
6,901
37,309
438
5,400
15,063
7,606
3,580
1,068
590
493
£84,181
£520,623
£5,479
5733
6,901
37,309
438
5,400
15,063
7,606
3,580
1,068
590
493
£84,181
£5,479

£17,255

24