2021-03-31-accounts

Emmanuel Church Fleetwood

Charity No. : 1104595

Annual Report & Accounts

For period ending 315 March 2021

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Emmanuel Church Fleetwood

Charity No.: 1104595

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Contents:

Trustees Annual Report

independent Examiner’s Report

Annual Accounts:

Statement of Financial Activity 7

Balance Sheet 8 Notes to Accounts 9

Charity No.: 1104595

Emmanuel Church Fleetwood

Trustees’ Annual Report for the 12 month period ending 31° March 2021

The trustees have pleasure in presenting their report and the accounts for the year ended 318t March 2021.

The accounts have been prepared in accordance with 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 (FRS 102) (effective 1 January 2019).

The accounts have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice.

Objectives and Activities

Purposes

The Charity Objectives are to advance the proclamation of the Christian faith and the teaching and application of the Statement of Faith as set out. In practice the Church works this out by undertaking activities that proclaim the Christian faith in word and deed. As such the Church places particular emphasis on being involved with the local community and undertaking community work to meet the needs and support requirements as identified.

The Church seeks to be a missional community, providing a safe space for the community and being the Church to the unchurched. To do this we seek to develop our facilities and capacity to be able to provide the best for a community who often struggles to find enough; and to equip and enthuse our congregations to play their part in achieving our vision.

Main Activities

The charity operates and performs its activities through three separate expressions of church; namely Lofthouse Way, Emmanuel @ the Mount and Emmanuel West. Each expression provides a different way for the local community to engage with the Church; build and participate in a safe and welcoming community group; explore their faith; and seek support and help in areas of need, building wellbeing in our local communities.

The charity has within the limitations imposed by Covid-19 continued the following ministries/ community activities:

Lofthouse Way

• e Little Fishes; open to any parents and carers to come and bring their children. Providing a safe space for them to play, outdoor space, space for parents to chat, refreshments for children and adults.

• e KidZone; Children’s club (year 1 to year 6). Fun activities, games, sharing faith. Great link with local families.

• e Clothesline; Ministry to supply families with babies and young children with equipment and clothing. Serves as a 24 hour resource for families, social workers and people in the community.

• e Drop-in; Monthly opportunity for people (mainly connected to Toddle-In Nursery, a separate charity based on the Lofthouse Way site, originally founded by Emmanuel Church), to gather and chat.

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Charity No.: 1104595

Emmanuel Church Fleetwood

• e Toddle-In Nursery pastoral support. We work closely with families offering care and support.

• e CAP (Christians Against Poverty) Debt centre. e Lighthouse Counselling service.

Mount

• e Various Youth programmes for different age groups, including young adults. e« Community events; including Light Night, Christmas Alive, Summer BBQ. e Beach Life; summer programme on the beach in conjunction with Scripture Union. e Rotary Club monthly Memory Drop-in. e Continued engagement with Healthier Fleetwood and other community-based organisations and their events as opportunities arise.

Emmanuel West

• e Two community based “House” groups.

• « Computer drop-in clinic; free IT support to local residents. e The Lion’s den; open opportunity in local pub for healthy debate over issues of faith. e Various community project and events in local pub and community centre.

Of course, throughout the year all of the above activities have been severally disrupted due to the Covid-19 pandemic, including gatherings for worship services and other aspects of church life. Within the church much community has been maintained in this time using technology. Essential community support also continued as far as was possible whilst following government guidelines such as social distancing.

Contribution made by volunteers

All the principal activities of the church are heavily reliant on the volunteer support from Church members and others who wish to support our community work. No recording of the amount of time and other voluntary support and non-monetary giving is made, but is significant and essential to the ongoing range of activities. Many in the church are unsung heroes and their support and effort is much appreciated by the leadership team and trustees.

Public Benefit

In undertaking the planning of the many activities undertaken during this year, we have taken into account the Charity Commission guidance on public benefit and in particular in relation to the guidance relating to the advancement of religion. We have sought to ensure that all our activities are available and open to all within the community of Fleetwood both in the provision of services of worship and in provision of community activity and support.

Achievements and Performance

Prior to the Covid-19 pandemic we had seen a strengthening of support provided in our communities. Through past feedback from users and other community organisations we believe we have built a good reputation for community engagement and support. We look to continue building on this post the Covid-19 restrictions, with the aim of continuing our expansion of involvement in and support of our local communities. Post Corona Virus this will be more important than ever.

Inevitably there may be things we do differently in the future and consideration of the ongoing use of technology will feature in our future planning. As we begin to come out of the various lockdown restrictions the Leadership Team begin a detailed review of all our activities and resources used. The Leadership Team and Council will review the results of

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. Emmanuel Church Fleetwood

Charity No.: 1104595

this review and in consultation with the wider membership make decisions as to our future priorities and activities.

Financial Review

At the end of the year the Church holds Restricted Funds of £50,121 (2020: £51,427), principally comprising the Boaz fund £32,460 (2020: £42,589) used to support hardship and training needs of individuals in the community; monies held for the ongoing building development project at Mount of £6,849 (2020: £4,432); and other restricted funds for various community support activities. Also Unrestricted Funds totalling £508,950 (2020: £449,733), principally comprising the holding asset valuation of the church buildings at Lofthouse Way and the Mount of £451,864, which sum includes the Revaluation Reserve of £232,500. The balance of Unrestricted Funds are designated for Lofthouse Way building maintenance and refurbishment, and a General Fund balance of £56,376 (2020: £3,719 deficit).

The total free Reserves of the Church at year-end, comprising Designated cash funds and the General Fund are £57,086 (2020: £2,131 deficit). The principle cause of the increase in the Free Reserves position has been the receipt of a legacy in year (£40,953) and coverage of some salary costs by the Government Covid-19 Job Retention Scheme Grants (£25,317).

The historic Reserves Policy of the Church sets a target Reserve balance at two months cover of general operating expenditure, this would currently be approximately £32,000. It is recognised that the current Reserve level is above this target. However, the significant improvement in the Reserve level over the last year has been due to exceptional circumstances and an initial draft operating budget for 2021/22 projects a significant deficit. It is also recognised that significant sums are required to be spent on building maintenance which is not fully provided for within the budget or any fundraising plans. Therefore the Trustees consider that the higher Reserve level is appropriate at this time.

Principal sources of funds

The principal income of the charity comes from free will donations from existing members of the church, through the weekly offering bag and regular bank standing orders. The general public is never asked to contribute to the general running costs of the charity. Only specific ventures for community outreach and support projects may involve the public and other outside bodies on a sponsorship or voluntary basis. The level of giving by Church members have held up above expectation during the last year of Covid restrictions.

In addition, occasional grants are successfully applied for use in funding specific community activities and to help with the costs of improving our building facilities. However the last year has not been one in which to be active in such applications.

Risk management

The trustees have examined the major strategic, environmental and operational risks facing the church and confirm that the necessary steps have been taken to lessen these risks as they are identified. During the last year the primary focus has been on Covid Secure Risk Assessments and management, which has required significant effort and input from the Trustees and Leadership team.

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Charity Na.: 1104595

Emmanuel Church Fleetwood

Structure, Governance and Management

The charity is constituted as an unincorporated association, initially registered on 28'" June 2004.The Charity is governed by the Charity’s Constitution of 23 May 2004, as last amended 10° May 2006. A linked charity, named Emmanuel Church Fleetwood Property Trust (charity no. 1104595-1), established by the approved scheme as laid down by the Charity Commissioners for England & Wales dated 22 December 2005 [Sealing Ref: N276(S)05] holds the charity’s freehold land and buildings at Lofthouse Way, vested in the Official Custodian for Charities.

The Trustees are nominated by any member of the church and each candidate considered by the Leadership Team as to their suitability prior to the Executive Church Council (Trustees) confirming appointments by election, the results of which are presented to the annual members’ meeting. Each member of the Executive Church Council (Trustees) apart from the ex-officio members (Church Ministers so appointed), serve a term of three years and may then offer themselves for re-election from the annual members meeting following.

Membership of the Church is as set out in clause E of the constitution; namely any person over the age of 18, who is a Christian as defined by the Statement of Faith and who attends the services of the Church on a regular basis.

The Executive Church Council, who act as the Charity’s Trustees, shall consist of the Minister(s) for the time being of the church, as ex-officio members, elected members selected as Chairman, Secretary and Treasurer; and not less than one and not more than seven members appointed at the Church annual meeting.

The Trustees delegate the day to day management, detailed planning and implementation of church activity and pastoral care to the Leadership team, who are the Ministers of the Church. The Leadership Team comprises:

Rev. Christopher Kelsall (Senior Minister) Mrs Claire Chantrell (Associate Minister, Leader Emmanuel @ the Mount) (Resigned 13! April 2020)

Rev. Sarah Jones (Associate Minister, Emmanuel @ the Mount) Mr Rob Guinney (Associate Minister, Leader Emmanuel West) Mr John McLellan (Associate Minister, Evangelism) Mr Rob Steward (Associate Minister) (Appointed December 2020)

Reference and Administrative details

Charity name: Emmanuel Church Fleetwood Other name the charity uses: Emmanuel Church Registered charity number: 1104595 Charity’s principal address: Emmanuel Church, Lofthouse Way, Fleetwood. FY7 6ST

Custodian Trustee:

Lofthouse Way & Mount Buildings: The Official Custodian for Charities Charities Commission of England & Wales

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Emmanuel Church Fleetwood

Charity No.: 1104595

Names of the charity trustees who manage the charity:

Dave Carlos (Resigned May 2020)

Anne Carlos (Resigned May 2020)

Claire Chantrell (Ex-officio Trustee, Associate Minister) (Resigned April 2020)

Maurice Dowsing (Appointed May 2020)

Douglas Gardner (Resigned May 2021)

Terry Godfrey (Appointed May 2021)

Rob Guinney (Ex-officio Trustee, Associate Minister) (Appointed May 2020)

Deborah Johnson (Chairperson)

Peter Jones

Christopher Kelsall (Ex-officio Trustee, Senior Minister)

Jonathan Kemp (Resigned February 2021)

Judith McDonald

Andrew Mell (Treasurer)

Rob Steward (Resigned December 2020, on appointment to Leadership Team) Trudie Swift (Appointed May 2021)

Simon Wray (Resigned May 2020)

Declaration

Approved by the trusteeson 2 2/ 9O©4 2021 and signed on their behalf by:

Deborah Johnson Chairperson

ays bun, cm aaa

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Charity No.: 1104595

Emmanuel Church Fleetwood

Independent Examiner’s Report to the Trustees of Emmanuel Church

Fleetwood

| report to the charity trustees on my examination of the accounts of Emmanuel Church Fleetwood to the year ended 31 March 2021.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20171 (‘the Act’). | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

| have completed my examination. | 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 respect of the Trust as required by section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirements that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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

Mr Stewart Case FCCA Jones Harris Limited Chartered Accountants 17 St Peter’s Place Fleetwood FY7 6EB

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"Emmanuel Church Fleetwood

Charity No.: 11046

Annual accounts for the period 12 Months ending 31st March 2021

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Statement|of|financial|activities| |g|Unrestricted|Restricted|Prior year| |Zz|funds|income funds|Total funds|funds| |£|£|£|£| |Incoming|resources| |Income|and|endowments|from:| |Total|>|250460]|tt4as ||||261,908]|232,550 | |Resources|expended| |Expenditure|on:| |Raising|Funds|a)ee|ee|<r| |Charitable|activities:|Youth|Toataat|||tga ||25,528||| |Community Outreach| |& Support|= |___—67,326|——t4.s79||||7a.905||134,112| |churchute|||_65,2865||=|1,058||||66,343||74,886 || |Emmanuel West|||_30,649||900]|||ate30||31,471||| |Total|s{__t90,370]13,627]|||203,907 ||269.492||| |Netinvestment income/(expenditurgains/(loss|e|s))|before|||60,090ooo|earl(2,179)|||srort|57,911|_as.9e9(36,942|)| |a|OU| |Net income/(expenditure)|aP0090]7m|[s.r]|(36,942)| |Transfers between|funds|o[@7a_ss|a7gt_S|| |Net movement|in|funds|P59.217|(1,306)|||57,914]|(36,942)|| |Reconciliation|of funds:|eses|ee| |Total funds brought forward|13|4ag,733||51,4271|||—_501,160| _ 538,102| |Total funds carried forward|13|||08,950]|50,121]|||559,071]||501,160|||

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Emmanuel Church Fleetwood

Charity No.: 11045

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as at 31st March 2021

Balance sheet

				Restricted
		3	Unrestricted	income	Total this	‘Total last
		2	funds	funds	year	year
			£	£	£	£
Fixed assets
Tangibleassets	Total fixedassets	8	451,864	-	451,864	—-_~'
Current assets
Debtors		9	asi7	-
Cash at bank and in	hand	11	54 636	50,212	104,848	50,620
Total currentassets			59,153	50,212	109,365	55,030
Creditors: amounts	falling due within
oneyear		10	2,067	91	2,158	5,734
Net currentassets/(liabilities)	assets/(liabilities)		57,086	50,121	107,207	49296
Totalassets less current liabilities			508,950	50,121	559,071	501,160
Total net assets orliabilities			508,950	50,121	559,071	501,160
Funds ofthe Charity
Restricted incomefunds Unrestrictedfunds : Designated Fund Revaluation Reserve General Fund					50,121] es ee 220,074P	232,500fF 56,376P
	Total funds	13	508,950	50,121	559,071	501,160
Signed on behalf of all the trustees
on 22/09	2021 :

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’ Emmanuel Church Fleetwood , Note 1 Basis of preparation

Charity No.: 11048

Notes to Accounts

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

• the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)

• and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. 1.2 Going concern

The Trustees believe that due to the current level of Reserves and the faithful ongoing support of the Church members, the Church can meet all liabilities and future operational expenditure; and have no concerns with regard to the charity being a going

1.3 Change of accounting policy The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period

Note 2 Accounting policies

Recognition of income These are included in the Statement of Financial Activities (SoFA) when: e the charity becomes entitled to the resources; e it is more likely than not that the trustees will receive the resources; and e the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax reclaims on Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid donations and gifts amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. contractual income This is only included in the SoFA once the charity has provided the related goods or services or met and perrormance the performance related conditions. related grants Donated goods Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in ‘Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against ‘Income from other trading activities’ and the proceeds from sale are also recognised as ‘Income from other trading activities’. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

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’	Emmanuel Church Fleetwood Charity No.: 1104!	Emmanuel Church Fleetwood Charity No.: 1104!	Emmanuel Church Fleetwood Charity No.: 1104!
	:		Notes to Accounts (continued)
	Donated services and		Donated services and facilities are included in the SOFAwhen received at the value of the gift to the
	facilities		charity provided the value ofthe gift can be measured reliably.
			Donated services and facilities that are consumed immediately are recognised as income with an
			equivalent amount recognised as an expense under the appropriate heading in the SOFA.
			The essential voluntary help of unpaid church members, without which most church activities would
			not be possible are not evaluated or incuded in the SOFA.
	Support costs		The charity has incurred expenditure on support costs.
	Volunteer help		The value of any voluntary help received is not included in the accounts but is described in the
			trustees’ annual report.
	Income from interest,
	royalties and dividends		reliably.
	Liability recognition		Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation
			committing the charity to pay out resources and the amount ofthe obligation can be measured with
			reasonable certainty.
	Governance and		Support costs have been allocated between governance costs and other support. Governance costs
	support costs		comprise all costs involving public accountability ofthe charity and its compliancewith regulation and
			good practice.
			Support costs include central functions and have been allocated to activity cost categories on a basis
			consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff
			costs by the time spent and other costs by their usage.
	Grants with		Where the charity gives a grant with conditions for its payment being a specific level of service or
	performance		output to be provided, such grants are only recognised in the SoFAonce the recipient ofthe grant has
	conditions provided the specified service or output. Grants payable without Where there are no conditions attaching to the grant that enables the donor charity to realistically
	performance		avoid the commitment, a liability for the full funding obligation must be recognised.
	conditions
	Redundancy cost		The charity made no redundancy payments during the reporting period.
	Deferred income		No material item of deferred income has been included in the accounts.
	Creditors		The charity has creditors which are measured at settlement amounts less any trade discounts
	Provisions for		A liability is measured on recognition at its historical cost and then subsequently measured at the best
	liabilities		estimate ofthe amount required to settle the obligation at the reporting date
	Tangible fixed assets		These are capitalised ifthey can be used formore than one year, and cost at least £1,000
	for use by charit y	y	They arevalued at cost or in case offreehold land and buildings the current
			market value as estimated by the trustees.
			Freehold land and buildings are not depreciated, as trustees consider the asset
			value is maintained by appropriate maintenance.
	Stocks andwork in		Stocks held for sale as part of non-charitable trade are measured at the lowerorcost
	progress		or net realisable value.
			Goods or services provided as part of a charitable activity are measured at net
			realisable value based on the service potential provided by items of stock.
			Work in progress is valued at cost less any foreseeable loss that is likely to occur on
			the contract.
	Debtors		Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amountadvanced by the charity. Subsequently, they
			aremeasuredatthecashorotherconsiderationexpectedtobereceived.

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Charity No.: 1104

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Emmanuel Church Fleetwood

Notes to Accounts (Continued)

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Note 3 Analysis of income

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Restricted
Unrestricted income Total Prior
funds funds funds year
Analysis £ £
Donations and [Donations and gifts 136,617 9,554 146,171 | 163,025
legacies: Gift Aid 23,478 23,622| 28,114
40.953]
Total 201,048 9,698-| 210,746}40.963| |191,139
Grants: Lancashire Environmental Fund Grant a a ee
Asda gran eS
Govt. ee
JRS scheme (Covid-19) 25317,| 25,317] =
Total 25,317| | 25,317] 6,958|
——SSSSCSC~—CSSCSSOSSCC
Charitableactivities: = founCommunity Outreach & Support | SYS21,838} -| ~—-21,838|Yr]30,846
Church Life 4603; -| —-1,603| ——-2,493
Emmanuel West -—eaal-|
Other (Support) 1,750| 6a]1,755| | 627|
Total 24,095 1,750 25,845 34,453
TOTAL INCOME 250,460 11,448 261,908 | 232,550
All income in the prior year was unrestricted except for: £8,563 Donation income (including £2,952 Gift Aid), Grant
funds received of £6,958 and £148 Charitable Activity income relating to Restricted Funds.
Note 4 Analysis of expenditure on Charitable Activities
Activites
undertaken | Support | Total This Total
This Year -2021: Activit directl Costs Year Prior year
18,704 5,440] —24,t44| 25,523
Community Outreach & Support 64,139 14,766 78,905} 134,112
Church Life 51,577 14,766 66,343] 74,886
Emmanuel West 28,919 2,720 31,639 31,471
Mission 1,800 2,577| 3,083
165,139] 38,468] _ 203,608] 269,075
Activites
undertaken | Support
Prior Year -2020: Activi directl Costs Total Year
19,691 §,832| 25,523
Community Outreach & Support 118,281 15,831 134,112
Church Life 59,055 15,831 74,886
Emmanuel West 28,555 2,916 31,471
2,250] —833|—«3,083
227,832| _41,243| 269,075
Note 5 Support Costs
Community
Outreach & | Church |Emmanuel Grand
Fund Raising Youth Support Life West Mission | total
Support cost £ £ £ £ £ £ £
Governance | [———~SS~S~S~YCSCSSCa|] Ce] asf ta
Leadership
Governance and Administration/ Leadership costs are allocated to activities based on estimated time and resource usage
applied to each activity.
Note 6 Details of certain items of expenditure
This year |Last year
£ £
Independent examiner's fees | 900 | 900 |
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’ Emmanuel Church Fleetwood

Charity No.: 11048

Note 7 Paid employees

Notes to Accounts (Continued)

Staff Costs
	This year	Lastyear
	£	£
Salaries and wages	128,684	146,791
Social security costs	4,733	7,436
Pension costs (defined contribution scheme)	2,298	2,712
Otheremployee benefits (ex gratia payment- see below)	5,000	4,583
Totalstaffcosts	140,715	161,522

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

			This year	Lastyear
			Number	Number
Averageheadcountintheyear			a ee	ee ee
Comprising : Full Time Parttime Providing FullTime Equivalents (FTE): The parts ofthe charity inwhich theemployeeswork (FTE):			a es esGe aes a ee
		Youth
		Community Outreach & Support
		Church Life
		Emmanuel West
		Mission Support Total[	: * 8	7

Ex-gratia payments to employees and others (excluding trustees) An ex gratia payment of £5,000 (2020:£4,583, only 11 months payment in financial year) is made in lieu of a pension to a former minister.

Note 7 Defined contribution pension scheme

Total Contributions paid to Defined Contribution Pension schemes for all employed staff total £2,298 (2020: £2,712). These costs are allocated to activities in accord with the ratio of time allocated for relevant staff. All costs are funded from Unrestricted Funds.

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Emmanuel Church Fleetwood

Charity No.: 11048

Notes to Accounts (Continued)

Note 8 Tangible fixed assets

	Freehold	Land & Buildings	Land & Buildings
	Lofthouse	Mount	Total
	Way
Cost or valuation	£	£	£
At the beginning of	250,000	201,864	451,864
the year
At end of the year	250,000	201,864	451,864
Depreciation and impairments
year
Net book value
Net book vaiue at the	250,000	201,864	451,864
beginning ofthe year
Net book value at the	250,000	201,864	451,864
endoftheyear

The Lofthouse Way building was revalued by the Trustees in 2008. The original purchase cost was £17,500 and revalued to the estimated current market valuation of £250,000.

The Mount building was valued in November 2014 and purchased in 2016 at the above original cost of £201,864.

Both buildings have certain restrictions and specific permissions required in event of desired sale of the property.

Whilst no professional valuation has been undertaken, the Trustees believe that the current values indicated are a reasonable estimation of the current market valuation of both buildings.

As an unincorporated association, the charity is unable to hold title directly to its Freehold Land & Buildings. Therefore the properties are held by Custodian Trustees.

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Emmanuel Church Fleetwood

Charity No.; 1104!

Notes to Accounts (continued)

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Note 9 Debtors and prepayments

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This year Last year
£ £
Prepaid expenses 1,420 2,036
Rental Income due es ee
Gift Aid owing 2,307 2,192
Govt. JRS grant scheme (Covid-19 related) a eee
Total 4,517 4,410
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Note 10 Creditors and accruals

				Amounts falling due
				within one year
				This year Last year
				£ £
Accounts Payable			re ee)
Accrued expenses Taxation and social securityowing Pensiondueforpayment		Total	2,158 2,650 P	2,483
Note 11	Cash at bank and in hand
				This year Last year
				£ £
Cash at bank and on hand Other		Total	104,848 50,620 es 104,848 50,620

Note 12 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

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• ¥ ¢nmanuel Church Fleetwood :

Charity No.: 1104€

Notes to Accounts (continued)

Note 13 Charity funds (cont)

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Transfers|between|funds| |£| |From|Designated!|Fund|to||Balance|of Designated|Fund|transferred|to|Restricted|873| |Restricted|Funds|Hardship|Fund| |From|Designated|Funds|to||Transfer|of balance|for Emmanuel West|Designated|fund|to|529| |General|Fund|General|Fund|from|which|all|ongoing|oerational|costs|are| |Between|Designated|Funds||Residual|balance|of Asda|Holiday|Hunger|Fund|to|Harvest| |Hoiday|Hunger|Fund|(with|permission|of|donor Asda)|195|

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Note 14 Transactions with trustees and related parties

Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits for performing Trustee responsibilities. However in accordance with the constitution two of the employed Church's Ministers are appointed as ex officio Trustees. As such they recieve remuneration as paid employees for their operational management roles. The details of payment to these Trustees for their employment as Minister's of the Church are detailed below.

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Amounts|paid|or|benefit|value| |Remuneration|Pension|Total|TOTAL| |Name|of|trustee|contribution| |a|Se|ee|ee|ee|ee|ee| |Mr|28,025|654|28,67|28,325| |Mr|Chris Kelsall|||[8028]|28.678]|28.825| |Rob|Guinney|(Appointed|as|Ex-|24,628|552|25,180|24.869| |officioTrustee|in|year|to|replace|Claire|'| |Mrs Claire Chantrell (Resigned April 2020Pe|24,869| |EE|TEE|TCO|EEE|

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Trustees’ expenses

No trustee expenses have been incurred.

Transaction(s) with related parties

There have been no related party transactions in the reporting period.

17