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from 1 April 2005 which has since been withdrawn.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 ass￿lation, 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 Flee￿Ood
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 Ca￿ng 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