## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||||0|Unrestricted|Restricted|Restricted||Prior year| |---|---|---|---|---|---|---|---|---|---|---|---| ||||||||funds|income|funds|Total funds|funds| ||||||||E|E||E|E| |Incoming resources|||||||||||| |Income and endowments|from:||||||||||| |Donations
and legacies|||||||163640||7,321|170,961|210,746| |Grants|||||||3,087||500|3,587|25317| |Charitable
activities|||||||18,765|||18,768|25,845| |Total|||||||185,492||7,824|193316|261 908| |Resources expended|||||||||||| |Expenditure
on:|||||||||||| |Raising Funds|||||||359|||359|389| |Charitable
activities:||||Youth|||11332||93|11425|24 144| |Community||Outreach|&Support||||52268|11 102||63,370|78905| ||||Church||Lite||67243||2245|69488|66343| |||Emmsnuel||West|||31 344||719|32063|31639| ||||Mission||||2,519|||2,519|2,577| |Total|||||||165,065|14,159||179,224|203,997| |Net income/(expenditure)||before|||||||||| |investment
gains/(losses)|||||||20,427||(6,335)|14,092|57,911| |Net incomel(expenditure)|||||||20,427||(6,335)|14,092|57,911| |Transfers between funds||||||13|7,513||(7,513)||| |Gains on revaluation,|fixed||||||||||| |assets, charity's
own|use||||||17,000|||17,000|| |Net movement
in funds|||||||44,940|(13,848)||31,092|57,911| |Reconciliation
offunds:|||||||||||| |Total funds brought
forward||||||13|508,950||50,121|559,071|501,160| |Total funds carried forward||||||13|553,890|36,273||590,163|559,071| ## |||Restricted||| |---|---|---|---|---| |rrral6|Unrestricted
funds|income
funds|Total this
year|Total last
year| ||||5|| |5|481,581||481,581|451,864| ||481,581||481,581|451,864| ||7,011|13|7,024|4,517| ||67,764|36,260|104,024|104,848| ||74,775|36,273|111,048|109,365| |10|2466||2,466|2,158| ||72,309|36,273|108,582|107,207| ||553,890|36,273|590,163|559,071| ||553,890|36,273|590,163|559,071| |||36,273|36,273|50,121| ||232,791||232,791|220,074| ||249,500||249,500|232,500| ||71 599||71,599|56,376| |13|553,890|36273|590 163|559071| ## ## ## ## |Notes to Accounts|Notes to Accounts|Notes to Accounts|Notes to Accounts|||||| |---|---|---|---|---|---|---|---|---| |Note 1
Basis of preparation||||||||| |1.1 Basis ofaccounting||||||||| |These accounts have been prepared
under the historical cost convention
viith 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 ofRecommended
Practice: Accounting
and Reporting
by Charities
preparing
their accounts
in accordance|||||||with|| |the Financial
Reporting||Standard
applicable
in the UK and Republic ofIreland (FRS 102) (effective 1 January 2019)||||||| |~ and with the Chadities||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 ofReserves and the faithful
ongoing
support ofthe Church members,||the|||| |Church can meet afi liabilities and future operational
expenditure;
and have no concerns
with regard to the charity being|||||a|going||| |1.3Change ofaccounting|||policy|||||| |The accounts present a||true and fair view and the accounting
policies adopted are those outlined
in note 2.||||||| |1.4Changes to accounting
estimates||||||||| |No changes to accounting|||estimates
have occurred
in the reporting
pediod|||||| |Note 2
Accounting||policies||||||| |Recoqnition ofincome|||These are included
in the Statement of Financial Activities (SoFA) when:|||||| ||||~
the charity becomes entitled to the resources;|||||| ||||~
it is more likely than not that the trustees
will receive the resources; and|||||| ||||~
the monetary
value can be measured
with sufficient
reliability.|||||| |Offsetting|||There has been no offsetting ofassets and liabilities, or income and expenses,
unless required|||or||| ||||permitted
by the FRS 102SORP 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
afiached to the legacy are either within the control ofthe 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 ofthat gift and is treated as an addition
the same fund as the initial donation
unless the donor or the terms ofthe appeal have specified||||to|| ||||otherwise.|||||| |Contractual
income||||||||| |and performance
related grants|||This is only included
in the SoFA once the charity has provided
the related goods or services
the performance
related conditions.|or||met||| |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 ofany stock ofgoods donated
for distribution
to beneficiadies
is deemed to be the fair|||value||| ||||ofthose gifts at the time oftheir 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 ofthe|||||| ||||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 ofsale, 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.|||||| ||||Gifis in kind for use by the charity are included
in the SoFAas income from donations
when|||||| ## ||||Notes to Accounts (continued)|||||| |---|---|---|---|---|---|---|---|---| |Donated|services and||Donated services and facilities are included
in the SOFA when received at the value ofthe|gift|to||the|| |facilities|||charity provided
the value ofthe gilt 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 ofunpaid
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 ofany voluntary
help received is not included
in the accounts
but is described
in|the||||| ||||trustees'
annual
report.|||||| |Income from||interest,|This is included
in the accounts when receipt is probable
and the amount
receivable
can be measured|||||| |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||| |supportcosts|||comprise
all costs involving
public accountability
ofthe charity and its compliance
with regulation||||and|| ||||good practice.|||||| ||||Support costs include central functions
and have been allocated to activity cost categories|on|a|basis||| ||||consistent
with the use ofresources, 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 ofservice||or|||| |performance|||output to be provided,
such grants are only recognised
in the SoFA once 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 ofdeferred
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 for more than one year, and cost at least f1,000|||||| |for use by charity|||They are valued 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.
Fixtures & Fittings are depreciated
on a straight
line basis over 10years or|||||| ||||estimated
life iflower from the month after instafiationl
usage commences.
Equipmment
is|||||| ||||depreciated
over 5years or estimated
life if lower.|||||| |Stocks and work in|||Stocks held for sale as part ofnon-charitable
trade are measured
at the lower or cost|||||| |progress|||or net realisable
value.|||||| ||||Goods or services provided as part ofa charitable
activity are measured
at net|||||| ||||realisable
value based on the service potential
provided
by items ofstock.|||||| ||||Work in progress
is valued at cost less any foreseeable
loss that is fikely to occur on|||||| ||||the contract.|||||| |Debtors|||Debtors (including
trade debtors and loans receivable) are measured
on initial recognition
at|||||| ||||settlement
amount afier any trade discounts
or amount advanced
by the chariity.
Subsequently,|||they||| ||||are measured
at the cash or other consideration
expected to be received.|||||| ## ||||||||||||||Notes to|Notes to|Accounts (Continued)|Accounts (Continued)|Accounts (Continued)||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Note 3||||Analysis||||of income|||||||||||||||| ||||||||||||||||||Restricted||||||| ||||||||||||||||Unrestricted||income|||Total|Prior||| ||||||||||||||||funds||funds|||funds|year||| |||||||||Anal||sis||||||||||E|8||| |Donations||and||Donations||and||gifts||||||||139939|7321|||147260|146171||| |legacies:||||Gift Aid||||||||||||23701||||23701|23622||| |||||Legacies|||||||||||||||||40953||| |||||||||||||Total||||163,640|7,321|||170,961|210,746||| |Grants:||||Scripture||Union Good News||||||Grant-|||||||||||| |||||s eciflc|restricted|||||ro'ect fund|||||||500|||500|||| |||||Govt. JRS||scheme||||(Covid-19)||||||3,087||||3,087|25,317||| |||||||||||||Total||||3,087|500|||3,587|25,317||| |Charitable||||Youth|||||||||||||||||||| |activities:||||Community|||Outreach||||& Support|||||16694||||16694|21 838||| |||||Church|Life|||||||||||2034||||2034|1 603||| |||||Emmanuel|||West|||||||||20||||20|||| |||||Other(Support)||||||||||||17||||20|1755||| |||||||||||||Total||||18,765||||18768|25|845|| ||||||||||||TOTAL|INCOME||||185,492|7,824|||193,316|261,908||| |Note 4||||Analysis||||ofexpenditure||||on Charitable||Activities|||||||||| ||||||||||||||||Actlvltes||||||||| ||||||||||||||||undertaken||Support|||Total This|Total||| |This Year-2022:||||||||Activi|||||||directl||Costs|||Year|Prior|ear|| |||||Youth||||||||||||7876|3|548||11425|24|144|| |||||Communi|||Outreach||||&Su|ort||||48 988|14,382|||63370|78|905|| |||||Church|Ufe|||||||||||55105|14|383||69488|66|343|| |||||Emmanuel|||West|||||||||29521|2|542||32,063|31|639|| |||||Mission||||||||||||1 800||719||2519|2|577|| |||||Total||||||||||||143290|35|574||178865|203|608|| ||||||||||||||||Acgvites||||||||| |Prior Year -2021:||||||||Acti||'|||||undertaken
dire ctl||Support
Costs|||Total Year|||| |||||Youth||||||||||||18704|5|440||24 144|||| |||||Communi|||Outreach||||&Su|ort||||64 139|14|766||78905|||| |||||Church|Life|||||||||||51 577|14|766||66343|||| |||||Emmanuel|||West|||||||||28919|2|720||31639|||| |||||Mission||||||||||||1800||||2577|||| |||||Total||||||||||||165139|38469|||203 608|||| |Note 5||||Support||||Costs|||||||||||||||| ||||||||||||||||Community||||||||| ||||||||||||||||Outreach
&|||||Emmanuel|||Grand| ||||||||Fund||Raising||||Youth||SuPPort||Church|Life||West|Mission||total| |Su|ort|cost|||||||8||||8|||6|8|||8|||6| |Governance||||||||||||||45||369|369|||90||18|| |Administration
Leademhip|||&|||||||||350|3,503|||14,013|14,014|||2,452||701|35,033| |Total||||||||||||359|3,548|||14,382|14,383|||2,542||719|35,933| |Governance|||and|Administration/||||Leadership costs are allocated||||||to ackvities||based on estimated|||time and resource usage||||applied| |to each|activity.||||||||||||||||||||||| |Note 6||||Details|||of|certain|||items|ofexpenditure|||||||||||| |||||||||||||||||||||This year|Last year||| |||||||||||||||||||||6|8||| |Independent|||examiner's||fees|||||||||||||||900|900||| ## |Staff Cos|ts
||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |||||||||This year||Last year|| |||||||||||6|| |Salaries and wages||||||||105,042|||128,684| |Social security costs|||||||||3,821||4,733| |Pension costs (defined||contribudon
scheme)|||||||2,043||2,298| |Other employee benefits (ex gratia payment-||||see||below)|||5,000||5,000| |||||||Tot@I staff|costs|115,906|||140,715| |No employees
received||employee|benefits (excluding|||employer|pension|costs) forthe|reporting|period of|more| |than 660,000|||||||||||| |||||||||This year||Last year|| |||||||||Number||Number|| |Average|head count in|the year|||||||||| |Comprising:||Full Time|||||||||| |||Part time|||||||||| |Providing|Full Time Equivalents
(FTE):|||||||4.5|||| |The parts|ofthe charity|in which|the employees||work (FTE):||||||| |||Youth||||||0.4|||| |||Community|Outreach|&Support||||1.0|||| |||Church
Life|||||||||| |||Emmanuel|West||||||||| |||Mission|||||||||| |||Support|||||||||| ||||||||Total|4.5|||| ## ## ## ## |Note 8|Tangible fixed assets|Tangible fixed assets||||| |---|---|---|---|---|---|---| |||Freehold|Land tt Buildings||Fixture,|| |||Lofthouse||Mount|Fittings and|Total| |||Way|||Equipment|| |Goat or valuation||||||| |At the beginning
of the year||250,000||201,864||451 864| |Revaluations||17,000||||17,000| |Additions
in year|||||12,862|12,862| |At end ofthe year||267,000||201,864|12,862|481,726| |Depreciation
and impairments||||||| |At beginning
ofthe year||||||| |Depreciation
charge in year|||||145|145| |At end ofthe year|||||145|145| |Net book value||||||| |Net book value at the||||||| |beginning
ofthe year||250,000||201,864||451,864| |Net book value at the
the year|end of|267,000||201,864|12,717|481,581| ## |Note 9|Debtors and prepayments|Debtors and prepayments|||| |---|---|---|---|---|---| |||||This year|Last year| |Prepaid expenses||||973|1,420| |Rental Income due||||3,810|| |Gift Aid owing||||2,241|2,307| |Govt. 3RSgrant scheme (Covid-1 9related)|||||790| ||||Total|7,024|4,517| |Note 10|Creditors and accruals||||| |||||Amounts|falling due| |||||within|one year| |||||This year|Last year| ||||||K| |Accounts Payable|||||| |Accrued expenses||||2,466|2158| |Taxation and social|security|owing|||| |Pension dus for payment|||||| ||||Total|2,466|2,158| |Note 11|Cash at|bank and in hand|||| |||||This year|Last year| |||||6|9| |Cash at bank and on hand||||104,024|104,848| |Other|||||| ||||Total|104,024|104,848| |0Z||||C
LL|IO
Cl
OC
IO
Cl|U
S
N0|'U
S
~|W||GI
CI
N||||I
IA|N
M||o||N|Ol
NFl
N|CI
CI
IA
Cb|N
Al
N
CO|Ch
IA
N|CO
CAIo
Ol
IA| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |O||||||||||||||||||||||||| |||||||N|Ol
Cl
N||||||||||||||ooo|ooo||o
EDo| |||||||GI
8|0
N
g||||||||||||||I|||| ||||||||L||||||||CO
IA||||N(0
CA|N
Cl
CA||N
(D
CO||| ||||||||C
IO||||||||||||N|N||N||| ||||||||P|||||||||||||||||| ||||||||I|||||||||||||||||| ||||||||S|||N
IA||||Oo|Ol
IA||||||||CD
N(h|NN| ||||||||C
50.|W||CI
T||||N|||||||||CF
CO|Ch| ||||||||IC|||||||||||||||||| ||||||||LU|||||||||||||||||| ||'OS||||||Cl
E0
0C|W||N
CI||||0
IA|'ll
CO
IXI
I||||||||N
Eh4t
IA
CD|CO
IO
Eh| ||C
C00
IO
C
00||'00
CI
CL
Ul
C|||N
0S
GI
OI
'0
C|'2
IO
0
Ol
0I|||CI(0
NG!||||N
CO
CI|NI
IAo||CI|Gl
Al||CIo
NN|oo
N
N|IA
N
IA||CI
Eh
Ill
IA| |'U0
S
U-
0
8C
E
E
LU|0
IO
Cl0z|N'0
C
4
N
0
CO
Cl
0X|0
CLS
I-Z
LU
IC.'
0
Cl
Ul0C
8
Cl
0
E'0
C
N'0
S
IO0C
0
(O
O|||NC0
O
'C
N
'0
C
(OS
Ol00.
A.||S
Ol
E
IOC
'O
C
LL|(OUC
D
ID0
I
N
Cl|0
CL
CL
Ol
Ol
C
C
TO
CL
N
G!Z
N
(O0
(0|OC
CSE
N
Xl
O!
C'0
Cl
C
Cl|N
C
(O
(0
C
0|Cl
O
(OS
O
4
OS0.
N
S
0
Ol
0
(O
C|N
U
C!
N
OS
O
NS
CL'
O
EE0
Cl|S0I-|C
LL'0S
IOCp|CS
E
(O
S
Ol
C'0
LA
ClN
0
0
C
13
EA
00|N
(D(I
IO
Gl
Ol
U
Xl
0
ID
8S
(O
N0O
C
U
Cl
S
ID
IL
C
m|'O
S
NS
NN
Gl
'USX
OC
'O
(D
NOS
G!
00
Cl
SE|IO0
I-,|E
PO
0
Gl
Cl
IO
O.0
CL
'O0
G!S
LL
ID
S
IOS
IL
C0
Gl
IO
(D|IO
0I-|(O
'Cl
13
Cl
O
(OS
IOSC
IDQ
'0
C
D
P
C
ClQ|Cl
'U
C
LL
IO0I-| |0X||||C
IL|I
0
Cl
N|10
Cl
0|'P
0|||CD
CO
00
VI|CD
00
CO|CII
Cl
Cl|CC
Cl
IO|||||Cl
Ol
CII|Cl0
CII
Ol|CD
CI
la
CII|la
CC
IO|CO
CO
IO|ICI
Ol
IO
IO| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |O|||||||||||||||||||||||| |||||||||||||~|||||||||||| |||||||||||||IO|VV||||||CV
CI||CC
CD|IO
00|| ||||||||Cl||||||||||||||||| ||||||||Q||||||||||||||||| ||||||||NI-||||||||||||||||| ||||||||Ct
h|||Ol|Vl
IO
CII||CC
CO|||||||||CO
CO|Ol
IO| |||||||||||CI||||||||||||CI|| ||||||||C
Cl|CIJ||||||||||||||Ol|CI
CC| ||||||||CD||||||||||||||||| ||||||||VC||||||||||||||||| ||||||||UJ||||||||||||||||| ||||||||Q
Ea
0C|CVJ|||CI
CO
CC|||||||||||Ol
Ol
00
Ol
00|00
CI
CD
CO
00| ||'0
Q
C
C00||'00|'0
C
U|N 0
S Z
Cn
SCOOI
NL||S
5~
0|||CD
IO
Pl|||CC
IO||||||CC
IO
Ol
CI
CC
CC|CD
CI
CI0
04|00
IO
VI
IO|Ol|CI
CO
CI
IO| |'00
Q
IL
Q
U
Cl
C
E
E
UJ|8
00
0
Cl
IO
0z|0
Q
IO'0
C
Q
U
Q0X|ISa.
C
0a
ChD05
al
C
0
'0
S
S
VI'0
C0
0
0
N
8
CI|||VlC0
C
Ol
Cl
N0
CL0
IL||C'0
C
U|N'0
C
IL'0S0
I
N|IO
IC
'0
C
0
C
IC
05
N'pSZ|IO
C
N
U
OC
IDE
N
Cl
Q
I
00
C
Ia
K
0|Vl
ID0lC
VlS
O
0
O
ID
IO
S
0
I0
NC0
0!
0
CI
b
NQ
JL'
O
CE
O
ID|Q0I-|N'0
C
IL'0
Q
QC
CD|N
Vl0
O
L
C
S
N
S
LS
E
E
UJ
Q
L
ICE
E
IU|SE
IO
S
L
IQ
S
0
0
'0
CO
ID
IO
0
0|O
O
ID
Vl
'0S
ICO0
IC
Vl
13C
IL
IO
13L
IL'0
ID
ICC
IOS
CI
S
0|0
0
IDO
Q
CI
IO0
U
C
U
Cl
ID
C
17
Sl|ICa
I-,
CO|N
0
S
IC
ID
0
130
I
JL'
0
W
S
ID|Ia|N0C
Q
O
Vl
ID
C
ClSCQG
'0
IL
C
Cl0|N'0
C
IL
8
P-| ## ## ## |ransfers
between funds||||| |---|---|---|---|---| ||Reason fortransfer|||Amount| |||||8| |From Restricted
Fund to
Restricted
Fund|Balance ofCAP Debt Centre Fund transferred
activity to Restricted
Hardship
Fund|on closure of||1,229| |From Restricted
Fund To|Funding
Transfer ofcost ofsound system equipment||paid|| |Designated
Fund (F,F&E|from Restricted
Fund raised for that purpose,|to the||7,063| |Fixed Asset)|Capitalised
Fixed Asset Designated
Fund|||| |From Restricted Funds to|Transfer ofexcess balance on Flower fund transferred||to|| |General
Fund|General
Fund with permission
of Donor|||450| |From General
Fund to|Funding
Transfer ofcost of new gas wall heaters
in|||| |Designated
Fund (F,F&E|Community
Hall to the Capitalised
Fixed Asset Designated|||5,799| |Fixed Asset)|Fund.|||| ## ## ## ##