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2022-09-30-accounts

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS OF

HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church)

30TH SEPTEMBER 2022

Registered Charity Number: 1129533

HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church)

INDEX

Page 2 Legal and administrative information Page 3 Trustees Annual Report (TAR) Page 8 Independent Examiner’s report Page 9 Statement of Financial Affairs (SoFA) Page 10 Balance Sheet Pages 11-16 Notes to the Accounts

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HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) LEGAL AND ADMINISTRATIVE INFORMATION

Holding Trustee: The Fellowship of Independent Evangelical Churches Limited (FIEC)

Managing Trustees: The Managing Trustees, which includes Elders and Managing Deacons, who served during the year and up to the date of approval of this report were as follows:

Mr S Cook (Elder on sabbatical)
Mr T Cox (Elder)
Mr S Forman (Managing Deacon & Administrator)
Mr D Ingram (Managing Deacon & Chair of Trustees)
Mr C Johnson (Elder appointed 9 December 2021)
Rev J Kidd (Elder until 31 March 2023 )
Mr P Slack (Elder)
Dr R Stout (Elder)
Dr J A Van den Berg (Managing Deacon & Treasurer)
Bankers: The Co-operative Bank
Barclays Bank
Operational address: 55 Green Lane
Heaton Moor
Stockport
SK4 3LH
Legal advisers: FIEC Ltd
39 The Point
Market Harborough
LE16 7QU
Independent Examiner: Mrs Helen Bolton FCA
Malmar
6 High Moor Ave
Moortown
Leeds
LS17 6RS

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HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2022

The managing trustees of the charity present their annual report and financial statements for the year ended 30 September 2022.

Structure, governance and management

Emmanuel Community Church (ECC) is the operating name of Heaton Moor Evangelical Church (HMEC). The change of name was registered with the Charity Commission in 2016, following the relocation of the main church services out of the Heaton Moor area across to Reddish. Throughout this report we will refer to the charity as HMEC.

HMEC’s governing document is a consolidated trust deed dated 5th December 2016, which combines the Trust Deed dated 29th February 1972 and the amendments thereto contained in the Deeds of Variation dated 10th May 2010 and 17th October 2016.

At a formally convened church members’ meeting, the members of HMEC elect Elders and Deacons. The Elders and three Deacons are collectively named as Church Officers and they hold the position of Managing Trustee. The Federation of Independent Evangelical Churches (FIEC) act as legal advisers and FIEC Ltd is the Holding Trustee, holding property title deeds and other legal contracts in trust for HMEC. The Holding Trustee has no other powers regarding the governance and management of the charity. Throughout this document when reference is made to trustees, that is taken to mean the Managing Trustees.

Regular meetings of the trustees ensure that there is agreement over direction and expenditure. The trustees are appointed to serve the members of the church and some decisions (as set out in the Rules within the Trust Deed) can only be taken following a vote of the membership.

The trustees have delegated first line operational responsibility for issues such as the protection of children and vulnerable adults to small groups or individuals.

Any newly appointed trustees are given the latest trustees annual reports and financial statements of the charity, the Trust Deed and notes on the duties and responsibilities of trustees.

The Charity employs a Pastor, a Community Evangelist, a part-time Families worker, a part-time Women’s worker, a part-time Administrator and two cleaners.

HMEC (ECC) is affiliated to the FIEC and is a member of the Northwest Partnership.

Charitable objectives and principal activities

The purpose of the charity is the proclamation and furtherance of the Gospel of God concerning his Son Jesus Christ our Lord and the preaching and teaching of the Word of God.

The trustees have also reviewed the Charity Commission guidelines on public benefit and have met throughout the year to consider the additional policies and activities of the church. The trustees believe that these benefit the public by providing opportunities to meet as a community, to serve one another and to provide service to or otherwise assist those individuals in need because of social exclusion, poverty, disability or lack of opportunity.

Proclamation of the gospel in word and action is a key emphasis in the activities of HMEC. Our Sunday services are for worship, teaching and prayer and are beneficial in helping the church community to live out their faith in their daily living. All are welcome to our Sunday services.

Activities for all ages, from babies to those in later stages of life, are undertaken with the aim of showing the love of Jesus Christ to all who come and providing an opportunity to present the message of the Gospel, through individual conversations or more formal presentations. Normal activities include the following

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HMEC makes grants or donations to individuals and organisations who are seeking to promote the Christian faith by word and in action, both in the UK and Internationally. Recommendations are made to the trustees by a small group of church members known as the Global Vision Group.

HMEC relies on teams of volunteers to work with members of staff in delivering its programme of activities and events. Roles undertaken by volunteers include

Achievements and performance in the year

For all of the period under review, the church has sought to fulfil its objectives. Our Sunday morning gatherings are centred on the Word of God. Our preaching tries to be faithful to the passage, pointing people to Jesus and applying the Scriptures in relevant ways. We enjoy singing praises, praying to our Almighty God and sharing communion with one another.

The majority of the teaching on Sundays is delivered by the Pastor and Evangelist, with a number of members of the congregation supplementing the programme. The trustees are particularly grateful to all the people who have contributed to this work. The facilities at Houldsworth Mill have allowed for the children and young people to engage in appropriate, age related activities during every service.

Our midweek groups largely take place at our Heaton Moor site. The midweek clubs for children and teenagers, i.e. Mini’s (Reception and Yrs.1-2), Rise (Yrs. 3-6) and Shine (Yrs. 7-13) are attended by children and young people from the church and the community. They usually meet each week during school term times. In addition to weekly activities, we have run a Children's Holiday Club during the Summer Holidays at the Reddish base.

The church has been able to continue its popular weekly Parent and Toddler Groups, and a Parent and Baby Group under the leadership of our Family worker and her team of committed volunteers. A new parent Toddler group that had started at the Reddish site continues to do well and provides support and an activity for members of our community. Out of these groups there continues to be an appetite for special events such as Parenting Skills Courses and Bible studies and a separate group for Dad’s and Toddlers once a month on a Saturday morning.

We have still sought to provide pastoral and practical care where possible. Help such as providing groceries, hot meals, clothes and more for less fortunate members of our community, has been a pleasure to

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be able to address. We are in the process of seeing how we can further expand our social justice ministry by seeking links with various charities and by looking to take on a volunteer to head this activity up.

The church’s weekly Oasis group for those over 55 years of age is a great time of Bible Study, exercise classes, lunches, films, quizzes, etc. Thanks to an excellent team of volunteers we have continued to provide spiritual and emotional support as well as friendship during what has been a very difficult time for our elderly.

Family, women’s and men’s social events are arranged from time to time to build bridges with our community and the parents of the children who attend our mid-week clubs, developing relationships which provide opportunities for support, friendship and sharing our faith. Our summer Fundays, at the Reddish base, has brought us great favour with the local community who enjoy the free afternoon of fun.

HMEC remains committed to providing pastoral care both to those who attend the church and those who live in the local area who seek our care. Within the church this is largely organised through Home Groups (smaller groups made up mostly by those who attend our regular Sunday meetings). They meet weekly for Bible study, prayer and mutual encouragement. However, the Staff and Elders also spend time visiting, teaching and praying with those who request it.

The charity continues to maintain a social fund for those in the church and community who find themselves needing financial assistance. This is described more fully in note 11.

The charity has maintenance responsibilities for the original Church building on Green Lane, Heaton Moor, which it owns outright, and some aspects of maintenance at Houldsworth Mill, which it leases.

Events after the balance sheet date

Rev Jamie Kidd, the pastor, resigned from his post after the year end and left employment in early 2023. As detailed in note 7 to the accounts, at the year-end there was a loan outstanding from Rev Kidd which was secured on his family home. This loan became repayable when he ceased to be employed by HMEC. Prior to these accounts being approved the property was sold and the loan repaid in full, together with a further £13,489 return on investment equal to the share in growth in value of the property. At the same time funds held in a restricted fund will be released according to the wishes of the original donors, and this is explained further in note11. Those transactions will be reflected in the 2022/23 accounts.

Financial review

The accounts have been prepared on the accruals basis and have been independently examined in accordance with the requirements of the Charities Act.

The principal source of income is donations from the congregation and other contacts. Donors are encouraged to make use of the Gift Aid facility where possible. Expenditure consists mainly of the cost of employment of those we consider necessary to fulfil our objectives, the costs of premises from which to fulfil our objectives and donations to groups whose objectives we believe to be aligned with ours.

Our long-term reserves of around 2 months of expenditure are held in a deposit account with the Cooperative Bank.

During the year, income from unrestricted funds was £208,875 (2020/21: £178,642), and income from restricted funds was £4,929 (2020/21: £64,161). £14,547 of the increase in unrestricted income relates to the investment income earned on the pastor’s initial loan, related to the share of equity in the property he sold. This is held in the designated fund and used to enable the new increased loan to be made, as described in note7. In addition, regular donations and plate collections have increased over the year. Expenditure from unrestricted funds totaled £175,336 (2020/21: £210,329), and consisted mainly of staff costs, rent, mission giving, utilities, and depreciation. Expenditure was lower than last year mainly because there was less need to carry out property maintenance. There were also reductions in staff costs after the pastor-in-

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training left in 2021. Expenditure from restricted funds totaled £44,763 (2020/21: £32,453), consisting of staff salaries for the Evangelist and Women’s worker, together with support to individuals through the social fund. The increased costs relate to the Evangelist being in post for a full year.

The overall result for the year was net income on unrestricted funds of £33,539 (2020/21: net expenditure £31,686) and this amount has been transferred to general funds. Restricted funds decreased by £39,834 (2020/21: £31,707 decrease) as grants and donations in prior years were used to fund salaries of the Evangelist and Women’s Worker. The result across all funds was an excess of expenditure over income of £5,290) (2020/21: Excess income £21)

It is not possible to quantify, in financial terms, the work done by many volunteers but the Trustees recognise and are grateful for this.

Future developments

We continue to review how we may expand our outreach into the Reddish community, while maintaining our long established presence in the Heatons, the latter being something we will continue to review over the coming year. Alongside our various community outreach activities, the Trustees aim to use the Evangelist to build stronger connections and make further opportunities to help alleviate the social needs of our community.

Following consultation with and support from the FIEC, an application has been submitted for a new CIO which will, ultimately, replace the HMEC Trust. This has been a time consuming task but it is hoped it will be completed during 2022/23.

Risk review, funds and reserves policy

The trustees have considered the key risks affecting the charity, and taken steps to mitigate them. They have identified the key risks as being;

The trustees believe that these risks are minimised by regular meetings, development and monitoring of policies and procedures and regular consideration of financial information.

The trustees recognise the need for the charity to establish and maintain reserves to enable it to continue to carry out its charitable objectives in the event of unforeseeable matters arising, such as falling levels of donations or any urgent and unexpected expenditure.

Free Reserves represents the total unrestricted funds of the charity less amounts tied up in fixed assets, on the basis that these cannot be sold without affecting the achievement of charitable objectives. The Trustees aim to retain sufficient Free Reserves to meet three months expenditure (c£60k). In addition, from time to time, should it be justified by plans for significant projects, we may hold a greater amount, and these may be held as specific designated funds. The net income in 2021/2022 has increased Free Reserves to £105,409 (2021: £80,716,) which is significantly higher than necessary at 6 months’ costs (2021: 5 months’). Budgets for 2022/23 anticipate another year of investment in additional staff and outreach projects, which will reduce free reserves in line with the policy.

Further details of funds are set out in note 11 of the Financial Statements.

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HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church)

Statement of Trustees responsibilities

Charity law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of its financial activities for that period. In preparing those financial statements the trustees have:-

.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Acts. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities

Approved by the Trustees on 5[th] April 2023 and signed on their behalf by:

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HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HEATON MOOR EVANGELICAL CHURCH FOR THE YEAR ENDED 30 SEPTEMBER 2022

This report on the financial statements of the charity for the year ended 30 September 2022, which are set out on pages 9 to 16, is in respect of an examination carried out in accordance with 144 of the Charities Act 2011 (!The Act”)

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the financial statements. The charity's trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 and that an independent examination is needed.

It is my responsibility:

Basis of this report

My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:

  2. proper accounting records are kept (in accordance with section 130 of the Act); and

  3. accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:

Date: 5th April 2023

Helen Bolton, FCA Chartered Accountant Malmar 6 High Moor Avenue Leeds LS17 6RS

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HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church)

Statement of Financial Activities

For the year ending 30 September 2022

Statement of Financial Activities
 Statement of Financial Activities
 Statement of Financial Activities
 Statement of Financial Activities
 Statement of Financial Activities
 Statement of Financial Activities
 Statement of Financial Activities
 Statement of Financial Activities
For the year ending 30 September 2022
Note Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021/22
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2020/21
£
INCOME
Donations & Legacies 2(a) 185,320 4,929 190,249 178,130 64,161 242,291
Investment Income 2(b) 14,560 - 14,560 46 - 46
Church Activities 2(c) 8,995 - 8,995 466 - 466
TOTAL INCOME 208,875 4,929 213,804 178,642 64,161 242,803
EXPENDITURE
Charitable Activities 3 175,336 44,763 220,099 210,329 32,453 242,782
TOTAL EXPENDITURE 175,336 44,763 220,099 210,329 32,453 242,782
NET INCOME /
(EXPENDITURE) BEFORE
TRANSFERS		 33,539 (39,834) (6,295) (31,687) 31,708 21
Transfers between funds 11 - - - 1 (1) -
NET MOVEMENT IN FUNDS 33,539 (39,834) (6,295) (31,686) 31,707 21
Balances b/fwd. 521,434 159,920 681,354 553,120 128,213 681,333
Balances c/fwd. 11 554,973 120,086 675,059 521,434 159,920 681,354

The notes on the following pages form part of these accounts.

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HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church)
Balance Sheet at 30 September 2022
Note Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021/22
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2020/21
£
FIXED ASSETS
Tangible Fixed Assets 6 388,867 - 388,867 394,568 - 394,568
Long-term Investments 7 60,697 38,350 99,047 46,150 38,350 84,500
TOTAL FIXED ASSETS 449,564 38,350 487,914 440,718 38,350 479,068
CURRENT ASSETS
Debtors 8 2,912 - 2,912 2,953 - 2,953
Members Loans 9 - 300 300 - 1,655 1,655
Bank & Cash Balances 105,823 82,190 188,013 80,747 120,827 201,574
TOTAL CURRENT ASSETS 108,735 82,490 191,225 83,700 122,482 206,182
LIABILITIES
Creditors: Amounts fallingdue in oneyea 10 3,326 754 4,080 2,984 912 3,896
NET CURRENT ASSETS 105,409 81,736 187,145 80,716 121,570 202,286
TOTAL NET ASSETS 554,973 120,086 675,059 521,434 159,920 681,354
REPRESENTED BY:
FUNDS
Unrestricted 11 554,973 - 554,973 521,434 - 521,434
Restricted 11 - 120,086 120,086 - 159,920 159,920
554,973 120,086 675,059 521,434 159,920 681,354

The notes on the following pages form part of these accounts.

Approved by the trustees on 5[th] April 2023 and signed on its behalf by

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HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church)

NOTES TO THE FINANCIAL STATEMENTS For the year ending 30 September 2022 (Cont.) 1 ACCOUNTING POLICIES The principal accounting policies adopted in the preparation of the financial statements are set out below. Basis of preparation The financial statements have been prepared on a going concern basis, in accordance with the Statement of Recommended Practice "Accounting and reporting by Charities 2015 (FRS 102)" and UK Generally Accepted Practice as it applies from 1 January 2016. The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the charity is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members. Fund accounting General funds are available at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are funds subject to specific restrictive conditions imposed by donors, funders or by the purpose of grants. The purpose and use of the restricted funds is set out in note 10 to the accounts. Donations and grants and similar income Income from donations and grants, including capital grants and donations, is accounted for when these are receivable, except when they relate to future accounting periods or when the donors or grantors impose pre-conditions that have not been met. In these cases the income is deferred until the future period and/or the conditions have been met. Tax refunds are recognised at the same time as the income to which they relate. Legacies are accounted for when the Charity is legally entitled to the amounts due. Investment income is accounted for when it is received. Where conditions are imposed which restrict the use of the income to specific purpose then it is included in income under restricted funds when it is due. Fixed assets and Depreciation Properties owned by the charity are considered functional assets and are included in the balance sheet at either cost less depreciation or trustees valuation. Expenditure on the building which is considered to be of a maintenance nature is not capitalised but written off in the year the work is done. The open market value of functional property may be in excess of its recorded net book value. Valuations are not carried out in respect of buildings on the basis that there is no intention to dispose of them, and to pay for a valuation would not be considered good use of the assets of the Charity Depreciation of tangible fixed assets is provided in order to write off the cost or valuation, after taking account of scrap values, over the expected useful lives as follows:Furniture and Equipment 20% on cost less residual value Freehold land and property 1% on cost less residual value Property improvements 2% on cost less residual value

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HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church)
NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.)
2. INCOME Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021/22
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2020/21
£
2(a) Donations & Legacies
Regulardonations 137,785 4,929 142,714 132,124 2,586 134,710
Plate collections 2,457 - 2,457 1,591 - 1,591
One-off donations 14,869 - 14,869 15,145 61,575 76,720
Tax Recoverable undergiftaid 30,209 - 30,209 29,270 - 29,270
185,320 4,929 190,249 178,130 64,161 242,291
2(b) Investment Income
Return on investment re Pastors loan 14,547 - 14,547 - - -
Bank interest 13 - 13 46 - 46
14,560 - 14,560 46 - 46
2(c) Income from Church Activities
Sundrylettings 8,875 - 8,875 466 - 466
Other income from church activities 120 - 120 - - -
8,995 - 8,995 466 - 466
TOTAL INCOME 208,875 4,929 213,804 178,642 64,161 242,803
3. EXPENDITURE Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2019/20
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2018/19
£
Charitable Activities
Staffcosts (Seenote4) 72,441 42,985 115,426 94,802 29,420 124,222
Missiongiving 17,487 1,305 18,792 15,540 2,733 18,273
Evangelism 10,123 - 10,123 5,004 - 5,004
Rent 34,342 - 34,342 32,644 - 32,644
Repairs &maintenance 4,859 - 4,859 27,151 - 27,151
Insurance 3,814 - 3,814 3,059 - 3,059
Light,heat,water&telephone 10,627 - 10,627 9,970 - 9,970
Membership andlicences 3,805 - 3,805 5,127 - 5,127
Costs relatingto church activities 717 - 717 788 - 788
Catering 4,067 - 4,067 1,702 - 1,702
Children's,Families'andYouth work 2,610 473 3,083 3,274 - 3,274
CAPJob club - - - 300 300
Printing, copying & stationery 1,688 - 1,688 1,909 - 1,909
ITandwebsite 1,172 - 1,172 1,514 - 1,514
LegalandProfessional 783 - 783 1,144 - 1,144
Independent Examiner'sfee 1,100 - 1,100 1,000 - 1,000
Depreciationof furniture and equipment 1,345 - 1,345 1,346 - 1,346
Depreciationofbuildings 4,356 - 4,356 4,355 - 4,355
TOTAL EXPENDITURE 175,336 44,763 220,099 210,329 32,453 242,782

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HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church)
NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.)
4. STAFF COSTS Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021/22
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2020/21
£
Salaries 62,001 39,480 101,481 81,010 27,515 108,525
EmployersNational Insurance 1,711 1,517 3,228 1,688 551 2,239
Pension 3,036 1,988 5,024 4,133 1,354 5,487
Recruitment&relocation 75 - 75 1,461 - 1,461
Travel 1,579 - 1,579 84 - 84
Staff training 4,039 - 4,039 6,426 - 6,426
Total 72,441 42,985 115,426 94,802 29,420 124,222
5. NET INCOMING / (OUTGOING) RESOURCES FOR THE YEAR TOTAL
2021/22
£		 TOTAL
2020/21
£
This is stated after charging:
Fees re Independent Examination 1,100 1,000
Depreciation 5,701 5,701
Trustees remuneration - -
Staff costs 115,426 124,222
Rev Jamie Kidd is the Pastor of the church and is also a trustee. £44,084 (2020/21: £45,395) of the staff costs listed
here relate to his role as Pastor, he receives no remuneration for his duties as a Trustee.
Chris Johnson is employed as Evangelist and is also a trustee. £34,849 (2021: £23,575) of the staff costs listed
here relate to his role as Evangelist, he receives no remuneration for his duties as a Trustee.
Simon Foreman works as the church administrator and is also a trustee. £9,474 (2020/21: £7,582) of the staff costs
listed here relate to his employment, he receives no remuneration for his duties as a Trustee
Dot Ingram is employed as the Women's worker. She is married to David Ingram who is a trustee. £10,302 (2020/21:
£7,449) of the staff costs listed here relate to her role as Women's Worker. David receives no remuneration for his
duties as a Trustee.
All charity trustees are entitled to claim out of pocket expenses to cover postage, telephone and mileage. They
receive no remuneration in respect of their duties as Trustees.
6. TANGIBLE FIXED ASSETS Freehold
land &
buildings		 Furniture &
equipment		 Total
£
Cost At 1 October 417,778 70,836 488,614
Additions at Cost - - -
Disposals - - -
At 30 September 417,778 70,836 488,614
Depreciation At 1 October 26,131 67,915 94,046
Charge for the year 4,356 1,345 5,701
Released on disposals - - -
At 30 September 30,487 69,260 99,747
Net book value at 30 September 2022 387,291 1,576 388,867
Net book value at 30 September 2021 391,647 2,921 394,568
HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church)
NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.)
4. STAFF COSTS Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021/22
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2020/21
£
Salaries 62,001 39,480 101,481 81,010 27,515 108,525
EmployersNational Insurance 1,711 1,517 3,228 1,688 551 2,239
Pension 3,036 1,988 5,024 4,133 1,354 5,487
Recruitment&relocation 75 - 75 1,461 - 1,461
Travel 1,579 - 1,579 84 - 84
Staff training 4,039 - 4,039 6,426 - 6,426
Total 72,441 42,985 115,426 94,802 29,420 124,222
5. NET INCOMING / (OUTGOING) RESOURCES FOR THE YEAR TOTAL
2021/22
£		 TOTAL
2020/21
£
This is stated after charging:
Fees re Independent Examination 1,100 1,000
Depreciation 5,701 5,701
Trustees remuneration - -
Staff costs 115,426 124,222
Rev Jamie Kidd is the Pastor of the church and is also a trustee. £44,084 (2020/21: £45,395) of the staff costs listed
here relate to his role as Pastor, he receives no remuneration for his duties as a Trustee.
Chris Johnson is employed as Evangelist and is also a trustee. £34,849 (2021: £23,575) of the staff costs listed
here relate to his role as Evangelist, he receives no remuneration for his duties as a Trustee.
Simon Foreman works as the church administrator and is also a trustee. £9,474 (2020/21: £7,582) of the staff costs
listed here relate to his employment, he receives no remuneration for his duties as a Trustee
Dot Ingram is employed as the Women's worker. She is married to David Ingram who is a trustee. £10,302 (2020/21:
£7,449) of the staff costs listed here relate to her role as Women's Worker. David receives no remuneration for his
duties as a Trustee.
All charity trustees are entitled to claim out of pocket expenses to cover postage, telephone and mileage. They
receive no remuneration in respect of their duties as Trustees.
6. TANGIBLE FIXED ASSETS Freehold
land &
buildings		 Furniture &
equipment		 Total
£
Cost At 1 October 417,778 70,836 488,614
Additions at Cost - - -
Disposals - - -
At 30 September 417,778 70,836 488,614
Depreciation At 1 October 26,131 67,915 94,046
Charge for the year 4,356 1,345 5,701
Released on disposals - - -
At 30 September 30,487 69,260 99,747
Net book value at 30 September 2022 387,291 1,576 388,867
Net book value at 30 September 2021 391,647 2,921 394,568

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HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church)

NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.)
7. LONG-TERM INVESTMENTS Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2022
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021
£
Balance at 1October 46,150 38,350 84,500 46,150 38,350 84,500
Repaymentsreceived (46,150) (38,350) (84,500) - - -
New loans 60,697 38,350 99,047 - - -
Balance at30 September 60,697 38,350 99,047 46,150 38,350 84,500
During 2018/19 members of the charity in general meeting approved an unsecured long-term loan to the Pastor and
his wife to enable them to purchase a suitable family home, on the basis that the trustees believe it to be in the best
interests of the charity that the Pastor lives locally, despite high house prices. A formal loan agreement was signed
on 6 November 2018 and an updated agreement signed on 1 September 2019. The loan was repayable on the
earlier of the sale of the property, Mr Kidd ceasing to be employed by the charity, or within 365 days of the Charity
providing written notice of demand. No interest is charged, however when the property is
sold, 31.3% of any
proceeds in excess of £270,000 is added to the capital so the charity can share in any appreciation of the asset.
The full loan was funded partly out of restricted donations from members of the Church and partly out of general
funds. In October 2021 the property was sold and the loan repaid in full along with a £14,546 "profit share", which is
included within investment income in note 2. In November 2021 a replacement loan was made for £99,046, with the
same terms as the initial loan, secured on the new family home. After the year end the Pastor resigned and so the
loan became repayable when employment ceased. Prior to these accounts being approved the property was sold
and the loan repaid in full, together with a further £13,489 return on investment equal to the share in growth in value
of the property. The return on investment and repayment of the loan will be reflected in the 2022/23 accounts. At the
same time funds held in a restricted fund will be released according to the wishes of the original donors, and this is
explained further in note11.
8. DEBTORS AND PREPAYMENTS Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2022
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021
£
Giftaidrecoverable 2,512 - 2,512 2,953 - 2,953
Prepayments &Accruedincome 400 - 400 - - -
2,912 - 2,912 2,953 - 2,953
9. MEMBERS LOANS Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2022
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021
£
Balance at 1October - 1,655 1,655 - 3,716 3,716
New loans - - - - 500 500
Repaymentsreceived - (1,355) (1,355) - (2,561) (2,561)
Balance at30 September - 300 300 - 1,655 1,655
Loans to members are technically repayable on demand but there is an expectation that the current loans should be
cleared within the next 12 months.
10. CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR		 Unrestricted
Funds
£
 Restricted
Funds
£		 TOTAL
2022
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021
£
Accruals & deferredincome 2,729 166 2,895 2,125 164 2,289
PAYE 597 588 1,185 859 748 1,607
3,326 754 4,080 2,984 912 3,896
NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.)
7. LONG-TERM INVESTMENTS Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2022
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021
£
Balance at 1October 46,150 38,350 84,500 46,150 38,350 84,500
Repaymentsreceived (46,150) (38,350) (84,500) - - -
New loans 60,697 38,350 99,047 - - -
Balance at30 September 60,697 38,350 99,047 46,150 38,350 84,500
During 2018/19 members of the charity in general meeting approved an unsecured long-term loan to the Pastor and
his wife to enable them to purchase a suitable family home, on the basis that the trustees believe it to be in the best
interests of the charity that the Pastor lives locally, despite high house prices. A formal loan agreement was signed
on 6 November 2018 and an updated agreement signed on 1 September 2019. The loan was repayable on the
earlier of the sale of the property, Mr Kidd ceasing to be employed by the charity, or within 365 days of the Charity
providing written notice of demand. No interest is charged, however when the property is
sold, 31.3% of any
proceeds in excess of £270,000 is added to the capital so the charity can share in any appreciation of the asset.
The full loan was funded partly out of restricted donations from members of the Church and partly out of general
funds. In October 2021 the property was sold and the loan repaid in full along with a £14,546 "profit share", which is
included within investment income in note 2. In November 2021 a replacement loan was made for £99,046, with the
same terms as the initial loan, secured on the new family home. After the year end the Pastor resigned and so the
loan became repayable when employment ceased. Prior to these accounts being approved the property was sold
and the loan repaid in full, together with a further £13,489 return on investment equal to the share in growth in value
of the property. The return on investment and repayment of the loan will be reflected in the 2022/23 accounts. At the
same time funds held in a restricted fund will be released according to the wishes of the original donors, and this is
explained further in note11.
8. DEBTORS AND PREPAYMENTS Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2022
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021
£
Giftaidrecoverable 2,512 - 2,512 2,953 - 2,953
Prepayments &Accruedincome 400 - 400 - - -
2,912 - 2,912 2,953 - 2,953
9. MEMBERS LOANS Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2022
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021
£
Balance at 1October - 1,655 1,655 - 3,716 3,716
New loans - - - - 500 500
Repaymentsreceived - (1,355) (1,355) - (2,561) (2,561)
Balance at30 September - 300 300 - 1,655 1,655
Loans to members are technically repayable on demand but there is an expectation that the current loans should be
cleared within the next 12 months.
10. CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR		 Unrestricted
Funds
£
 Restricted
Funds
£		 TOTAL
2022
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021
£
Accruals & deferredincome 2,729 166 2,895 2,125 164 2,289
PAYE 597 588 1,185 859 748 1,607
3,326 754 4,080 2,984 912 3,896
NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.)
7. LONG-TERM INVESTMENTS Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2022
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021
£
Balance at 1October 46,150 38,350 84,500 46,150 38,350 84,500
Repaymentsreceived (46,150) (38,350) (84,500) - - -
New loans 60,697 38,350 99,047 - - -
Balance at30 September 60,697 38,350 99,047 46,150 38,350 84,500
During 2018/19 members of the charity in general meeting approved an unsecured long-term loan to the Pastor and
his wife to enable them to purchase a suitable family home, on the basis that the trustees believe it to be in the best
interests of the charity that the Pastor lives locally, despite high house prices. A formal loan agreement was signed
on 6 November 2018 and an updated agreement signed on 1 September 2019. The loan was repayable on the
earlier of the sale of the property, Mr Kidd ceasing to be employed by the charity, or within 365 days of the Charity
providing written notice of demand. No interest is charged, however when the property is
sold, 31.3% of any
proceeds in excess of £270,000 is added to the capital so the charity can share in any appreciation of the asset.
The full loan was funded partly out of restricted donations from members of the Church and partly out of general
funds. In October 2021 the property was sold and the loan repaid in full along with a £14,546 "profit share", which is
included within investment income in note 2. In November 2021 a replacement loan was made for £99,046, with the
same terms as the initial loan, secured on the new family home. After the year end the Pastor resigned and so the
loan became repayable when employment ceased. Prior to these accounts being approved the property was sold
and the loan repaid in full, together with a further £13,489 return on investment equal to the share in growth in value
of the property. The return on investment and repayment of the loan will be reflected in the 2022/23 accounts. At the
same time funds held in a restricted fund will be released according to the wishes of the original donors, and this is
explained further in note11.
8. DEBTORS AND PREPAYMENTS Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2022
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021
£
Giftaidrecoverable 2,512 - 2,512 2,953 - 2,953
Prepayments &Accruedincome 400 - 400 - - -
2,912 - 2,912 2,953 - 2,953
9. MEMBERS LOANS Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2022
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021
£
Balance at 1October - 1,655 1,655 - 3,716 3,716
New loans - - - - 500 500
Repaymentsreceived - (1,355) (1,355) - (2,561) (2,561)
Balance at30 September - 300 300 - 1,655 1,655
Loans to members are technically repayable on demand but there is an expectation that the current loans should be
cleared within the next 12 months.
10. CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR		 Unrestricted
Funds
£
 Restricted
Funds
£		 TOTAL
2022
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021
£
Accruals & deferredincome 2,729 166 2,895 2,125 164 2,289
PAYE 597 588 1,185 859 748 1,607
3,326 754 4,080 2,984 912 3,896

P a g e 14

HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church)

HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church) HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church)
NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.)
11. FUNDS Bal 1 Oct
2021		 Income Expenditure Transfers
In /(Out)		 Bal 30
Sept 2022
Restricted Funds
Social Fund 7,617 - (1,305) - 6,312
Pastors loan 38,350 - - - 38,350
Evangelist 100,789 4,929 (32,906) - 72,812
Womens Worker 12,377 - (10,552) - 1,825
Houseparty 787 - - - 787
Total restricted funds 159,920 4,929 (44,763) - 120,086
Unrestricted Funds
General funds invested in Tangible Fixed Assets 394,568 - (5,701) - 388,867
General funds invested in Long term investments 46,150 14,547 - - 60,697
General free reserves 80,716 194,328 (169,635) - 105,409
Total unrestricted funds 521,434 208,875 (175,336) - 554,973
Total Funds 681,354 213,804 (220,099) - 675,059
Social Fund Some donations to the charity are made specifically to enable the church to provide
grants to individuals in need and these are held in this restricted funds until needed. Any
balance at the end of the year is available to spend in subsequent years.
Pastors loan As explained in note 7, in 2018/19 the charity made unsecured long-term loans to the
Pastor and his wife. At the time of the original advance, donations totalling £38,350 were
received from individuals to enable the charity to make the loan without putting
unwarranted pressure on general funds. An amount equal to those donations has been
held in a restricted fund since that time. After the end of the financial year but before
these accounts were signed the loan was repaid and the restricted fund no longer
required. Some donors (total value £13,900) requested that an amount equal to their
donation should be given by way of gift to the former pastor and the remainder requested
that their portion be released to general funds. All these transactions will be accounted
for during 2022/23.
Evangelist Donations have been received over recent years to support employment costs of
employing an Evangelist. The balance is sufficient to fund the post for a further 2 years.
Womens Worker A grant was received from FIEC in 2020 to fund employment costs for a Womens
Worker. The remaining balance is sufficient to fund the post until December 2022.

P a g e 15

HEATON MOOR EVANGELICAL CHURCH (Operating as Emmanuel Community Church)

NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.) NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.) NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.) NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.) NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.) NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.) NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.) NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.) NOTES TO THE FINANCIALSTATEMENTS For the year ending 30 September 2022(Cont.)
11. FUNDS(continued)
Houseparty Occassionally church members go away for a teaching and fellowship weekend known
as a houseparty. Donations are received to enable church members to attend at a
notional cost. Any balance remaining after conference centre fees and expenses are
paid is carried forward for future similar events.
General funds
invested in tangible
fixed assets and long
term investments		 The charity has invested some of its general funds in the building on Green Lane, in
furniture and equipment at both sites, and the long term loan to the Pastor. As there is no
intention to dispose of the assets, these funds are not considered to be readily available
for the charity to use in its day to day operations. A charge is made to cover the
depreciation charge on tangible fixed assets, so that balances reduce in line with the
carrying value of the related assets.
General free reserves Free reserves represent funds that are not restricted or designated for specific
purposes or invested in fixed assets. The trustees have resolved to hold free reserves
at a minimum of 3 months' running costs which would be c£60,000. Excess free
reserves have been used in recent years to fund maintenance work at Green Lane and
pay for additional staff and ths will continue into the future.

P a g e 16