Emmanuel Church Fleetwood Charity No. . 1104595 Annual Report & Accounts For period ending 3151 March 2024
Emmanuel Church Fleetwood Charity No. 1104596 Contents: Trustees Annual Report Independent Examinar's Report Annual Accounts: Statement of Financial Actlvity Balance.Sheet Notes to Accounts
Emmanuel Church Fleetwood Charity No.= 1104596 Trustees, Annual Report for the 12 month period ending 315¢ March 2024 The trustees have pleasure in presenting their report and the accounts for the year ended 31" March 2024. The accounts have been prepared in accordance with the Stat8ment of Recommended practi.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard appliGable in the UK and Republic of Ireland {FRS 1021 effective 1 January 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice. 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,. Thi5 departure has involved following Accounting and Reporting by Charities preparing their 8Gcounls in accordan with the Financial Reporting Siandard 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and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Objectives and Activities Purposes The Charity Objectives are lo 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 communty, providing a safe space for the community and being the Church to Ihe unchurched. To do this we seek to develop our facilities and capacity to be able to provide the best for a community who often struggl&s 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 two separate expressions of church,. namely Emmanuel at the Mount and Emmanuel West. Each expression provides a different way for the local community lo engage with the Church,. build and participate in a safe and welcoming comrt]unity group" explore their faith" and seek support and help in areas of need, building wellbeing in our locxl communities. The charity has continued the following tninistriesl community activities- Mount Various children's and youth programmes. including visits from a local school. Rotary Club monthly Memory Drop-in (Dementia UK). Clothesline- Ministry to supply equipment and clothing to families with babies and young children. Serves as resource for families in the community and social worker5. Lighthouse Counselling service. Asylum-seekers Support Group Continued engagement with Healthier Fleetwood and other community-based organisations and their events as opportunities arise.
Emmanuel Church Fleetwood Charity No.: 1104596 Weekly Coffee Morning for the community. Warm Spaces.. open to the community on a weekly basis offering somewhere warm to come and enjoy a simple meal of soup and refreshments. Emmanuel Wesl On Sunday morning small community groups meet in various homes (Gospel Communities) in West Fleetwood. Mid-week Zoom Church. Mid-week home-based community groups to offer support, discussion and friendship. Computer drop-in clinic., free IT support to local residents. Various community project and events in the local pub and community centre. Contribution made by volunteers I 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 oth@r voluntary support and non-monetary giving is made, but is significant and essenlial 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 activilies undertaken during this year, we have taken into acGount 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 I the mentioned activities have continued successfully in Ihe year with an overall strengthening in attendance and support provided in our communities. Through feedback from users and other community organis8tions we believe we have built a good reputation for community engagement and support. Attendance at our Sunday Vvorship meetings continues to grow. Through the generous giving of church members we have been able to continue to support families in need in the community and we have also carried out a major building project, which has meant we have been able to develop a previously unused and tired space and created 3 new offices. a large meeting room, new toilets and a new servery. Financial Review At the end of the year the Church holds Restricted Funds of £32,84812023.' £47,384). principally comprising the Boaz fund £20.414 (2023: £21.414) used to support hardship and training needs of individuals in the community- monies held for the ongoing building development project at Mount of £1,035 {2023= £13,745)- and other restricted funds for various community support aclivities. Also Unrestricted Funds totalling £715,738 (2023: £638,065), principally comprising the holding asset valuation of the church Mount building plus depreciated value of building improvements undertaken during the year of £480,325. We have now sold the Loflhouse Way building. The balance of Unrestricted Funds are the depreciated valu8 of Mount fixture. fittings and equipment (£30,584), money designated for further building refurbishment and repair (£140,040), money designaled for external mission (£19,600) and a General Fund balance of £45,189 (2023: £38.2311.
Emmanuel Church Fleetwood Charlty No.: 1104596 The total free Reserves of the Church at year-end. comprising Designated cash funds and the General Fund are £204,829 (2023: £78,231). The historic Reserves Policy of the Church sets a targel Reserve balance at two months cover of general operating expenditure, this would currently be approximately £56,000. It is recognised that the current Reserve level is currently significantly above this target but there significant designated sums required to be spent on building maintenance in this next year. 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 venlures for community outreach and support projects fflay involve the public and other outside bodies on a sponsorship or voluntary basis. The level of giving by Church members have held up above expectalion. In addition, occasional grant5 are successfully applied for use in funding specific community activities and to help with the costs of improving our building facilities. Rlsk management The trustees have examined the major strategic, environmental and operational risks facing the church and Gonfirm that the necessary steps have been taken to lessen these risks as they are identifigd. During the last few years, 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. structure, Governance and Management The charity is constiluled as an unincorporated asslation, initially registered on 28 June 2004.The Charity is governed by the Charity's Constitution of 23 May 2004, as18St amended 10th May 2006. A linked charity, named Emmanuel Church Fleetwood Property Trust (charity no. 1104595-11, established by the approved scheme as laid down by the Charity Commissioners for England & Wales dated 22 December 2005 Isealing Ref.. N276ISI05] holds the charity's freehold land and buildings at Lofthouse Way, vested in the QffiGial Custodian for Charities. The Trustees are nominated by any Member of the church and each candidate considered by the Leadership Tèam as to their suitability prior lo the Executive Church Council (Trustees) confirming appointments by election, the results of which are presented to th8 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 Ihree 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 Charily's Trustees, shall consist of the Ministerls) for the time being of the church, as ex-officio members, elected members
Emmanuel Church Fleetwood Charlty No.. 1104596 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) Rev. Sarah Jones (Associate Minister, Emmanuel @ the Mount) Mr Rob Guinney {Associate Minister, Leader Emmanuel West) Mr John McLellan {Associale Minister, Evangelism) Mr Rob Steward {Associate Minister) Reference and Administrative details Charity nam8: Emmanuel Church FleeOod Other name the Gharity uses: Emmanuel Church Registered charity nLJmber: 1104595 Charity s principal address: Emmanuel Church, Mounl Road. Fleetwood. FY7 6RE Custodian Trustee.. Mount Buildin s.. The Official Custodian for Charities Charities Commission of England & Wales Names of the charity trustees who manage the charity: Maurice Dowsing (Appointed May 2020) Michael Forshaw (Appointed May 23) Terry Godfrey (Appointed May 2021) Rob Guinney (Ex-officio Trustee, Associate Minister) (Appointed May 2020) Peter Jones {Appointed May 2019) Christopher Kelsall (Ex-officio Truslee. Senior Minister) Judith McDonald (Chair Person Appointed May 2020) Andrew Mell (Treasurer) Trudie Swift (Appointed May 2021) John Thewlis {Appointed May 2022) Declaration Approved by the trustees on Judith McDonald 2024 and signed on their behalf by.. Chairperson
Emmanuel Church Fleetwood Charity No. 1104596 Independent Examiner's Report to the Trustees of Ernmanuel Church Fleetwood I report to the charity Iruslees on my examination of the accounts of Emmanuel Church Fleelwood to the year ended 31 March 2024. Responsibilitie5 and basis of reporl As the charity trustees of the Trusl. you are responsible for the preparation of the aGcount5 in accordanGe with the requirements of the Charwties Act 2011 {'the Act,). I 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 I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attenlion in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as requlred by section 130 of the Act., or 2. the accounts do not accord with those records,. or 3. the account5 do not comply with the applicable requirement5 concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement5 that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I 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 account5 to be reached. Mr Stewart Case FCCA Jones Harris Limited Chartered Accountants 17 St Peter's Place Fleetwood FY7 6EB Date:
Emmanuel Church Fleetwood Cha¥ity No.: 1104595 Annual accounts for the period 12 Months ending 31st March 2024 Statement of financial activities Unrestricted funds Restricted income funds Prior year funds Total funds Incoming resources Income and endowments from: Donations and18gacies Grants 279,100 500 53,492 32,309 1,064 332,592 32,809 14,421 204,895 500 8.365 Charitable activrtles 13,357 292.957 Total 86,865 379,822 213,760 Resources expended Expendlture on.. Raising Funds Charitable aclivities.. 452 452 407 Youth 21.859 43,814 98,870 36,116 5,372 206,483 526 4,410 2,080 250 22,385 48.224 100.950 36.366 5.372 213,749 10,955 40,479 94,918 35,178 2,473 184,410 Community Outreach & Support Church Life Emmanuel West Mi55ion Total 7,266 Net incomel{expenditure) before investment gainsl(losses) 86,474 79,599 166.073 29,350 Net incomel{expenditure) 86,474 79,599 166.073 29,350 Transfers between funds fixed assets. charity's own use 13 94,135 (94.135) (102.936) (102.936) 65,936 Net movement in funds 77,673 (14.536} 63,137 95,286 Reconciliation of funds: Total funds brought forward Total funds carrled forward 13 638,065 47.384 685,449 590,163 13 715.738 32,848 748,586 685,449
Emmanuel Church Fleetwood Charfty No.: 7 104595 Balance sheet as at 31st March 2024 Restricted income funds Unrestricted funds Total this year Tolal last year Fixed assets Tangible assets 510,909 510,909 559,834 Total fixed assets 510,909 510,909 559,834 Current assets Debtors 2,595 204,616 207,211 19 2,614 237,576 3,775 125,101 Cash at bank and in hand 32.960 Total current assets 32.979 240,190 128,876 Credltors: amounts falling due within one year 10 2,382 131 2,513 3,261 Net current assets/(liabilitie5) 204.829 32,848 237.677 125,615 Total assets less current liabilities 715,738 32,848 748,586 685,449 Total net assets or Ilablllties 715,738 32,848 748,586 685,449 Funds of the Charity Restricted income funds 32,848 32,848 47,384 Unrestricted funds Designated Fund5 Revaluation Reserv 670,549 670,549 284.398 315,436 38,231 General Fund 45,189 715,738 45,189 Total funds 13 32,848 748.586 685,449 Signed on behalf of all the trustees on 2024
Emmanuel Church Fleetwood Charity No.: 11C459S Notes to Accounts Note 1 Basls of preparation 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 8ccounts. The accounts have been prepared in accordance with.. the Statement of Recorllmended Practice.. Accounting and Reporting by Charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 effective 1 January 2019 and th the Charities Act 2011. The charity constitutes a public benefit enlily as defined by FRS 102. 1.2 Going concern The Trustees believe that dkje lo the current level of Reserves and the faithful ongoing support of the Church members. the Church can meet all liabili118s and future operational expenditure- and have no concern5 with regard to the charity being a going 1.3 Change of accounting policy The accounts present a true and fair view and the accounling policies adopted are Ihose outlined in note 2. 1.4 Changes to accounting estimates No changes to accounting estimat8s hav8 occurr8d in the reporting period Note 2 Accounting policie5 Recoqnitlon of incom• These are included in the Statement of Financial Activities ISOFAI 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. There has been no oflsetting of assets and liabilities, or income and expenses. unles5 required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SOFA when Ihe general income recognition crileria are met Oftsetting Grants and donations 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 assels in the estate and any conditions attached lo the legacy are either within the control of the charity or have been met. Gift Aid re¢eivable is included in income when there is a valid declaration from the donor. Any Gift Aid 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 th8 terms of the appeal have spècified otherwise. Tax reclairns on donations and gifts Contractual income and performance related grants This is only included in the SOFA once the charity has provide¢J the r6lated goods or services o¥ met the performance r81ated conditions.
Emmanuel Church Fleetwood Charily No.: 11ts4595 Notes to Accounls (Contlnued) 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 5lock of goods donate¢J 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, Ihey are recognised as an expense al the Cang 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 reccKJnised ip. 'Income frorn other trading activities, with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged 8gain5t 'lncome from other trading activities, and the proceeds from sale are also recognised as 'lncome from other tradlng 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 Ihe SOFA as income from donations when Donated serrfice5 and Donated services and facilities 8re included in the SOFA when received at the value of the gift to the facllltle5 charity provided the value of the 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, wilhout which rnost church activities would not be possible are not evaluated or incuded in the SOFA. Support costs The charity has"incurred expenditure on support costs. The value of any voluntary help received is not included iri the accounts but is described in the trustees, annual report. Income from Interest, This is included in the accounts when receipt 15 probable and the amount receivable can be measured royaltles and dividends reliably. Volunteer help Liability re¢ognltlon Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity lo pay out resources and the amount of the obligation can be measured with re8sonable certainty.
Emmanuel Church Fleetwood Charity No.: 1104595 Notes lo Accounts (contlnuedl Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its cofflpliance with regulation and good practice. Support costs include central functions and have been allocated to activity cosl categories on a basis consistent with the us@ of resour$. eg allocating property cosls by floor areas, or per capita. staff costs by the lime 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 lo be provided, such grants are only recognised in the SOFA once the recipient of the grant has conditions provided the specified service or output. Grants payable without Where there are no conditions attaching to the granl that enables the donor charity lo 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. No material item of deferred income has been included in the accounts. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date These are capitalised rf they can be used for more than one year, and cost at least £1.000 They are valued at cost or in case of freehold land and buildings the current market value as estimated by the trustees. Freehold land and buildings are not depr8cialed, as trustees consider the asset value is maintained by appropriate maintenance. Fixtures & Fittings are depreciated on a straight line basis over 10 years or eslimaled life if lower from the month after installationl usage commences. Equipmment is depreciated over 5 years 01 estimated life rf lower. Deferred income Creditors Provislons for Ilabllltles Tanglble fixed assets for use by charily Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured al Ihe lowèr or cost or nel realisable value. Goods or servi¢es provided as part of a charitable actlvity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is V81ued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at S8ttlement amount after any trade discounts or amount advanced by the charlty. Subsequently. they are measured at the cash or other consideration expected to be rec8ived. Debtors 10
Emmanuel Church Fleetwood Chariiy Nc... 1104595 Notes to Accounts {Contlnu8dl Note 3 Analy515 of Sn¢ome Restricted income fund$ Unrestricted funds Total fund$ Prior year Analysls Donations and gilts Gift Aid Legacies Donations and legacies: 157,152 26,017 95,931 279,100 45,072 8,420 202.224 34.437 95,931 332,592 175,309 29.586 Totsl 53,492 204,895 Grant5= Warm Spaces Funding Granlscape funding lor new servery Rank Foundation funding to hAounl Buikling ImprDV8rnenls LCC Grant low8rds cost of Refugee Week Total 500 500 500 30,000 30.000 2.000 2,000 309 32,809 309 32,309 500 500 Charltablo act5vltles: Youth Community Outreèch & Support Church Life Emmanuel Wèst Other (Support) 2.741 1.749 693 8,174 13,357 2.741 1.749 693 9.238 14.421 2.363 410 639 4,938 8,365 1,064 1,064 Totsl TOTAL INCOME 292,957 86.865 379,822 Olhgr Support Income of £9,23812023..£4938, Toddle Inn closing bglanco Iransf•r}18 mainly Interest earned on funds held1£8,8031 atKI sale of uncapitalised equiprnenl1£4351. 213,760
Emmanuel Church Fleetwood ¢h3rity Nv.: 1104*5 Notes to Accounts Icontlnugdl Noto 4 Analysis of expenditure on Charit?ble Activitles Activites undertaken direcu 17.869 34,676 77,917 33,205 4,920 Support Costs 4,516 13,548 23.033 3.161 452 Tol81 This Year 22,385 48,224 100.950 36,366 5,372 Total Prior ear 10.955 40.479 94.918 35.178 2.473 This Year-2024'. Activit Youth Communil Oulreach & Su Church Life Emmanuel INest Mission ort Total 168,587 44,710 213,297 184,003 Activites undertaken direcu 7,379 29,616 76,813 32.643 1,749 148.200 Support Costs 3.576 10,863 18,105 2.S35 724 Prior Year-2023= Total Year 10.955 40,479 94.918 35.178 2.473 184.003 Youth Communil Outre3ch & Su ort Church Life Emmanijel West Mission Total 35.803 Note S Support Costs Communrty Outreach & Support Church Life Emmanuel West Grand total Fund Raising Youth Mission Support cost Govemance 108 324 551 75 1,080 Adminislration & Leadership Total 441 4,408 13.225 9,264 1272 441 29,051 452 4,516 13.549 9,815 1,347 452 30,131 Governance and Admini5tralionl Leadership Gosls are allocated lo activitses based on estimated tiTne and resource usage applFed lo each aciivily. 12
Emmanuel Church Fleetwood Charity No.: I10459S Note 6 Note$ to Accounts (Continued) Detai15 of certain items of expenditure Thls yèar Last year Independent examiner's fees 1080 900 Notft 7 Staff Cosls Pold employees This year Last year Salaries and wages Social securlty CQ5ts Pension cosls (defined contribution scheme) Other employee benefits {ex gratia payment- see below) Total staff Costs 128,235 12,8931 2,449 5.000 132,791 107.213 3.410 2,204 5,000 117.827 No employees received employee benefits (excluding employer pension Costs) for the reporting period of more than £60,000 Thi5 year Number Last year Number Avgrage head count in the year Comprtsing Full Time Part time Providing Full Time Equivalent5 IFTEI.. The parts of the charity In which the employees work IFTE)-. Youth Communlty Outreach & Support Church Life Emmanuel West Mission Support Total Ex*ratla payments to employees and others {excludlng Irustees) An ex gratia payment of £5,00012023'.£5,000) is made in lieu of a pension lo a former minister. Note 7 Deflned contrlbution pension $¢heme Total Contributions paid lo Defined Contribution Pension schemes for all employed slaff total £2.77612023: £2.204}. These costs are allocated lo activities in gccord with the tatio of lime allocated for relevant slaff. All costs are funded from Unrestricted Funds. 13
Emmanuel Church Fleetwood CharityNo.: 1104595 Notes to Accounts {Continued) Tanglble fixed assets Note 8 Freehold Land & Buildings Lofthouse Mount Mount Way Bldg. Imp. Fixture, Fittings and Equlpment Total Cost or valuatlon At the beginning of the year Revaluations 230,000 304,800 (102,936) 28,435 563,235 (102,936) 291,223 (230,0001 Additions in year Disposal in year At end of the year 280,330 10,893 (230,000) 201,864 280,330 39,328 521,522 Depreclatlon and impalrments At beginning of the year Deprecialion charge in year At end of the year 3,401 3,401 1,869 5,343 7,212 1,869 8,744 10,613 Net book value Net book value at Ihe beginning of the year Net book value at the end of the year 230,000 304,800 25,034 559,834 201,864 278,461 30.584 510,909 As an unincorporated association, th8 charity is unable to hold title directly to its Freehold Land & Buildings. Therefore the properties are held by Cuslodian Trustees. The Mount building was valued in November 2014 and purchased in 2016 at ihe above original cost of £201,864. Both buildings have certain restrictions and specific permissions required in event of desired sale of the property. The Lofthouse Way building sale was completed during Ihe year at a value of £230,000. During the year £280,330 was spent on capitalised Mount Building Improvements, as part of an ongoing programme of bringing the Mount building up to an appropriate standard of maintenance & repair and providing facilities appropriate for ijse by the activities of today's church life and activities, being carried out in 8 single building. No independent professional valuation has been undertaken of the Mount building in the year. As further work is required to complete the programme of works required within the building, a valuation has been delayed until the main works are compleled. Based on the information contained in the valuation report for the LHW building just sold, the Trustees believe that after including the depreciated value of the capitalised Building Improvement costs, the total value of the building is kiwer than would be included in the accounts. Therefore the Truslees have reversed the prior year revaluation gain of the Mount building of £102,936, to carry forward a book value for the building which is more realislic. 14
Emmanuel Church Fleetwood Cnartty No.; 1104595 Notes to Accounts (continued) Note 9 Debtors and prgpayments This year Last year Prep8id expenses Gift Aid owiThJ 796 635 1.818 2.614 3.140 3,775 Total Note 10 Creditors and accruals Amounts falllng due wlthln one year Thls year Last year Accrued expenses 2,513 2.513 3.261 61 Total Note 11 Cash at bank and in hand This year Last year Cash al bank and on hand 237,576 237,576 125.101 125,101 Total Note 12 Events after the end of the reporting period No events (not requiring adjustment to the accoun15) have occurred after the end of the reporting period bul before the accounts are authorised which relate lo conditions that arose after the end of the reporting period. 15
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Emmanuel Church Fleetwood Charity No.: 1104595 Notes to Accounts (continued) CharSty funds (cont) Note 13 Transfers between funds Reason for transfer Amount General Fund to Designated Fund5 From General Fund to Transfer of Legacy Gift received to Designated Fund for Designaled Fund l Mount contribution to Mount Building Project. Building Project) Frorn General Fund to Designated Fund { Mission Fund) From General Fund to Transfer of part proceeds from sale of LHW building lo Designaled Fund (Mount Designated fund for use in Mount Buiilding Project . Building Project Fund. From General Fund to Designated Fund Imount Building FF&E) Desi nated Funds to General Fund From Capital Reserve (Desig.) to General Fund Transfer of proceeds from sale of LHW building . 95.931 Transfer of proceeds from sale of LHW building to Designated Fund for use in External Mission. 23,000 201,000 Transfer of FLJnding for capilalisation of Radio Microphone 1,077 17,500 From Capital Revaluation Reserve (Desig.> to General Fund Transfer of proceeds from sale of LHW Building 212,500 Restricted Funds to Designated Funds From Mount Building {Reslricted) fund to Capital Capitalisation of Mount Building Improvements Reserve Fund (Designated) From Mount Building (Restricted) Fund to Capital Reserve Fund (Designated) From Mount Building (Restricled) Fund to Capital Reserve Fund (Designated) Designated to Designated Funds From Mount Building (Designated) to Capital Capitalisation of Mount Building Improvements Mount Building Improvements (Designated) Fund 84,319 Capiialisation of Mount Servery Equipment Costs 8,160 Capitalisation of Mount Servery Equipment Costs 1.656 142,819 Frorn Sanctuary (Designated) to Capital Mount Building Improvements {Designaled) Capitalisation of Mount Building Improvernents 53,192 18
Emmanuel Church Fleetwood Charfty No.: 1104595 Notes to Accounts {continued) Note 14 Transactions with trustees and related parties Trustee remuneration and benefits Amounts paid or benefit value This ear Pension contribution Last ear TOTAL Name of trustee Remuneration Total Mr Chris Kelsall 31,762 765 32,527 30,963 Mr Rob Guinney 28,072 649 28,721 26.172 Trustees, expenses No trustee expenses have been incu@d. Transaction(s) with related parties Ther8 have been no related party transactions in the reporting period. 19