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← Heaton Moor Evangelical Church

2023-09-30-accounts

The Charity Registration Number is :- 1129533

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Report and Accounts

30 September 2023

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Report and accounts for the year ended 30 September 2023

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 7
Independent Accountant's Report 8
Funds Statements:-
Statement of Financial Activities 9
Statement of Financial Activities - Prior Year statement 10
Statement of total recognised gains and losses 11
Balance sheet 12
Notes to the accounts 13

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Trustees' Annual Report for the year ended 30 September 2023

The Trustees present their Report and Accounts for the year ended 30 September 2023.

Reference and administrative details

The charity name.

The legal name of the charity is:- Heaton Moor Evangelical Church (Operating as Emmanuel Community Church).

The charity is also known by its operating name, Emmanuel Community Church.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1129533. The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as an unincorporated charity, established by Trust Deed. The governing document of the charity is the Trust Deed establishing the charity. There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

55 Green Lane Heaton Moor, Stockport SK4 3LH Telephone 01614315176

Email Address office@emmanuelcc.co.uk Web address www.emmanuelcc.co.uk

The Trustees in office on the date the report was approved were:-

Name Appointed
Mr S Cook (Elder) 25/05/2023
Mr S Forman (Managing Deacon & Administrator) 06/12/2018
Mr D Ingham (Managing Deacon & Chair of Trustees) 27/03/2014
Mr C Johnson (Elder) 09/12/2021
Mr P Slack (Elder) 03/07/2017
Dr J A Van den Berg (Managing Deacon & Treasurer) 26/11/2015
Mr J Watkins 08/12/2022
Mr A Cooper 08/12/2022
Rev A Bradley (Elder) 25/05/2023
The following persons served as Trustees during the year ended 30 September 2023 :-
The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or
resignation during the year were:-.
Name Appointed Resigned/Retired
Mr T Cox (Elder) 31/12/2022
Rev J Kidd (Elder) 31/03/2023
Dr R Stout (Elder) 31/10/2022

Custodian Trustees holding assets on behalf of the charity

The details of persons holding title to property belongng to the charity, as custodian trustees, or nominees, at the date the accounts were approved were :- The Fellowship of Independent Evangelical Churches Limited (FIEC)

1

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Trustees' Annual Report for the year ended 30 September 2023

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

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 as carried on by Heaton Moor Evangelical Church.

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.

The main activities undertaken in relation to those purposes and to further the charity's purpose for the public benefit during the year.

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

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

2

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Trustees' Annual Report for the year ended 30 September 2023

The main achievements and performance of the charity during 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.

Upon the resignation of the Pastor, the majority of the teaching on Sundays was delivered by the Interim Pastor, 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 church was able to appoint a new Pastor/Elder (Rev A Bradley) in May 23, and he took up his post on 1st Sept 23. 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 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 has started a Warm Space /community cafe, GLOW. This has provided a warm space for people to come chat, play games, enjoy coffee and cake and an evening meal. This runs once a week.

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 the notes to the financial statements.

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.

3

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Trustees' Annual Report for the year ended 30 September 2023

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

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.

The charity's organisational structure.

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.

Bankers The Co-operative Bank
PO Box 250
Skelmersdale
WN8 6WT
Barclays Bank
1 Churchill Place
London
E14 5HP
Legal advisers FIEC Ltd
39 The Point
Market Harborough
LE16 7QU

4

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Trustees' Annual Report for the year ended 30 September 2023

Financial review

The charity's financial position at the end of the year ended 30 September 2023

The financial position of the charity at 30 September 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

detailed in the accounts, can be summarised as follows:-
Designated Fixed Asset Funds
Total Unrestricted Funds
Restricted Revenue Funds
Total Funds
Unrestricted Revenue Funds available for the
general purposes of the charity
Net income		 2023
£
(18,312)
220,021
375,378
595,399
61,347
656,746		 2022
£
(6,296)
105,408
449,564
554,972
120,086
675,058

Financial review of the position at the reporting date, 30 September 2023 .

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 £191,829 (2022: £194,327), and income from restricted funds was £14,150 (2022: £4,929). £13,489 gain on investments in unrestricted funds relates to the investment income earned on the pastor’s initial loan, related to the share of equity in the property he sold. Expenditure from unrestricted funds totaled £183,735 (2022: £175,336), and consisted mainly of staff costs, rent, repairs, mission giving, utilities, and depreciation. Expenditure from restricted funds totaled £54,045 (2022: £44,763), consisting of staff salaries for the Evangelist and Women’s worker, together with support to individuals through the social fund, a gift to the former pastor, and GLOW Fund.

The overall result for the year was net income on unrestricted funds before transfers of £21,583 (2022: £33,538) and this amount has been transferred to general funds. Restricted funds decreased by £39,895 (2022: £39,834 decrease). The result across all funds was an excess of expenditure over income of £18,312 (2022: Excess expenditure £6,296)

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

5

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Trustees' Annual Report for the year ended 30 September 2023

Policies on reserves.

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 Free Reserves are £212,056 (2022: £105,408,) which is significantly higher than necessary at 6 months’ costs (2022: 5 months’). Budgets for 2023/24 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 the notes of the Financial Statements.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

The major risks to which the Charity is exposed and reviews and systems to mitigate them.

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. Plans For the Future

Summary of plans for the future and the trustees' perspective of the future direction of the charity.

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.

After the resignation of the pastor at the end of March 23, the church has actively engaged into a search for a new pastor. These efforts have been successful, and the Rev Adam Bradley started his new role of Lead pastor at ECC on first of October 2023.

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 2023/24.

Details of The Independent Examiner

Eric Langer BSc FCA Chartered Accountant 8-10 Gatley Road Cheadle Cheshire SK8 1PY

6

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Trustees' Annual Report for the year ended 30 September 2023

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

12 July 2024

This report was approved by the board of trustees on …............................

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…...........................

Dr J A Van den Berg Trustee

7

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 30 September 2023

I report to the trustees on my examination of the accounts of Heaton Moor Evangelical Church (Operating as Emmanuel Community Church) (the Trust) for the year ended 30 September 2023

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 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.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the 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 attention in connection with my examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or the accounts do not accord with those records; or

the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement 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 proper understanding of the accounts to be reached.

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…...........................

Eric Langer BSc FCA - Independent Examiner Chartered Accountant 8-10 Gatley Road Cheadle Cheshire SK8 1PY

22 July 2024 This report was signed on …...........................

8

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church) - Statement of Financial Activities for the year ended 30 September 2023

Statement of Financial Activities for the year ended 30 September 2023

Current year
Unrestricted
Funds
2023
£
Income & Endowments from:
Donations & Legacies
A1
185,325
Charitable activities
A2
110
Other trading activities
A3
6,170
Investments
A4
224
Total income
A
191,829
Expenditure on:
Charitable activities
B2
183,735
Total expenditure
B
183,735
Net gains on investments
B4
13,489
Net income for the year
21,583
Transfers between funds
C
18,844
Net income after transfers
A-B-C
40,427
40,427
Reconciliation of funds:-
E
Total funds brought forward
554,972
Total funds carried forward
595,399
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2023
£
14,150
-
-
-
14,150
54,045
54,045
-
(39,895)
(18,844)
(58,739)
(58,739)
120,086
61,347		 Current year
Total Funds
2023
£
199,475
110
6,170
224
205,979
237,780
237,780
13,489
(18,312)
-
(18,312)
(18,312)
675,058
656,746		 Prior Year
Total
Funds
2022
£
190,248
120
8,875
13
199,256
220,099
220,099
14,547
(6,296)
-
(6,296)
(6,296)
681,354
675,058

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts.

All activities derive from continuing operations

The notes attached on pages 13 to 26 form an integral part of these accounts.

9

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church) - Statement of Financial Activities for the year ended 30 September 2023

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church) - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
Total income
A
Expenditure on:
Charitable activities
B2
Total expenditure
B
B4
Net income for the year
Transfers between funds
C
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
SORP
Ref
Net gains on investments
Net movement in funds		 Prior Year
Unrestricted
Funds
2022
£
185,319
120
8,875
13
194,327
175,336
175,336
14,547
33,538
-
33,538
33,538
521,434
554,972

 Prior Year
Restricted
Funds
2022
£
4,929
-
-
-
4,929
44,763
44,763
-
(39,834)
-
(39,834)
(39,834)
159,920
120,086		 Prior Year
Total Funds
2022
£
190,248
120
8,875
13
199,256
220,099
220,099
14,547
(6,296)
-
(6,296)
(6,296)
681,354
675,058

All activities derive from continuing operations

A Statement of Total Recognised Gains and Losses is included in these accounts as a separate primary statement

The notes attached on pages 13 to 26 form an integral part of these accounts.

10

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church) - Statement of Financial Activities for the year ended 30 September 2023

Statement of Total Recognised Gains and Losses for the year ended 30 September 2023

Surplus for the year :-
Income from operations before tax in the Statement of Financial Activites
Realised gains on the disposal of investments
Surplus as shown in the Income and Expenditure account
Net Movement in funds before taxation
Funds generated in the year as shown on Statement of Financial Activities
Net excess of income over expenditure from operations before tax		 2023
£
(31,801)
(31,801)
13,489
(18,312)
(18,312)
(18,312)		 2022
£
(20,843)
(20,843)
14,547
(6,296)
(6,296)
(6,296)

The notes attached on pages 13 to 26 form an integral part of these accounts.

11

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church) - Balance Sheet as at 30

Note
SORP
Ref
Fixed assets
A
Tangible assets
10
A2
Investments held as fixed assets
11
A4
Total fixed assets
Current assets
B
Debtors
12
B2
Cash at bank and in hand
B4
Total current assets
Creditors: amounts falling due within
one year
13
C1
Net current assets
The total net assets of the charity
3,168
273,640

The total net assets of the charity are funded by the funds of the charity, as follows:-

Restricted funds
Restricted Revenue Funds
17
D2
Unrestricted Funds
Unrestricted Revenue Funds
17
D3
Designated Funds
Designated Fixed Asset Funds
17
D3
Total charity funds		 61,347
212,056
383,343		 61,347
212,056
383,343
656,746		 120,086
105,408
449,564		 120,086
105,408
449,564
675,058

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts. The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 8.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

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…...........................

Dr J A Van den Berg Trustee 12 July 2024 Approved by the board of trustees on …...........................

The notes attached on pages 13 to 26 form an integral part of these accounts.

12

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Notes to the Accounts for the year ended 30 September 2023

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), Charities SORP(FRS102), as amended by Update Bulletin 1.

The accounts have been prepared in accordance with applicable charity law in England this being the Charities Act 2011 and SI 2008/629 (Charities Accounting and Reporting Regulations) and, pending the making of replacement Regulations specific to Charities SORP (FRS102) in accordance with Reg.8(4)(d) of SI 2008/629, the charity trustees have departed from the requirement of Reg.8(5) by following Charities SORP (FRS102) instead of Charities SORP (FRSSE) to the extent necessary to give a true and fair view in the circumstances.

Going Concern

The Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements.

Risks and future assumptions

The charity constitutes a public benefit entity as defined by FRS102.

The charity is an unincorporated trust registered in England. The principal address of the charity is 55 Green Lane, Heaton Moor, Stockport, SK4 3LH.

Policies relating to categories of income and income recognition.

Nature of income

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Categories of 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.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the statutory requirements of the charity.

13

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Notes to the Accounts for the year ended 30 September 2023

Policies relating to assets, liabilities and provisions and other matters.

Fixed Asset Investments

Fixed asset investments in unlisted equities are shown at the balance sheet date at the best estimate of their market value, where practicable. Where valuation techniques are considered unreliable or where, in the opinion of the trustees, the costs outweigh the benefits to the users of the accounts, the investment is included at cost, and a review is undertaken at each year end as to whether the asset should be written down.

All gains on fixed asset investments, whether realised or unrealised, are included in row B4 of the Statement of Financial Activities.

Tangible fixed assets

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 has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Freehold Land and Property 1 % on cost less residual value
Property Improvements 2 % on cost less residual value
Furniture and Equipment 20 % on cost less residual value

Financial instruments including cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

Leasing and hire purchase contracts and commitments

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

14

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Notes to the Accounts for the year ended 30 September 2023

There are no significant implications of such matters.

5
Net surplus before tax in the financial year		 5
Net surplus before tax in the financial year
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
Trustees' remuneration
Pension costs
Auditors' remuneration
6
Investment gains
Current year
Current Year
Unrestricted
Funds
2023
£
Realised gains/(losses)
Other Unlisted Investments
13,489
Total realised gains/(losses)
13,489
Total realised and unrealised gains
13,489
Prior year
Prior Year
Unrestricted
Funds
2022
£
Realised gains/(losses)
Other Unlisted Investments
14,547
Total realised gains/(losses)
14,547
Total realised and unrealised gains
14,547
7
Staff costs and emoluments
Salary costs
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
Employer's operating costs of defined
contribution pension schemes
Trustees' Remuneration as detailed in note 9
Total salaries, wages and related costs		 Current year
Restricted
Funds
2023
£
-		 2023
£
5,524
58,765
4,226
1,500		 2022
£
5,701
85,736
5,024
1,100
Current year
Total Funds
2023
£
13,489		 Prior Year
Total Funds
2022
£
14,547
13,489 - 13,489 14,547
13,489 - 13,489 14,547
Prior Year
Unrestricted
Funds
2022
£
14,547		 Prior Year
Restricted
Funds
2022
£
-		 Prior Year
Total Funds
2022
£
14,547		 2022
£
15,745
3,228
5,024
85,736
14,547 - 14,547
14,547 - 14,547
2023
£
33,885
2,052
4,226
58,765
98,928 109,733

15

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Notes to the Accounts for the year ended 30 September 2023

Numbers of full time employees or full time equivalents
2023
The average number of total staff employed in the year was
7
The estimated equivalent number of full time staff deployed in different activities in the year was:-
Engaged on charitable activities
7
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
The details of remuneration paid to trustees is shown in note 9		 2023
7		 2022
7
7

8 Defined contribution pension schemes

The charity operates a defined contribution pension scheme, the costs of which are shown above.

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

9 Remuneration and payments to Trustees and persons connected with them

Remuneration and payments to Trustees and persons connected with them
Remuneration payable to trustees or connected persons
Rev J Kidd
Mr C Johnson
Mr S Forman
Total remuneration		 2023
£
15,556
32,006
11,203		 2022
£
42,752
33,796
9,188
58,765 85,736

Rev Jamie Kidd was the Pastor of the church and is also a trustee. He receives no remuneration for his duties as a Trustee.

Chris Johnson is employed as Evangelist and is also a trustee. He receives no remuneration for his duties as a Trustee.

Simon Foreman works as the church administrator and is also a trustee. He receives no remuneration for his duties as a Trustee.

Dot Ingram was employed as the Women's worker. She is married to David Ingram who is a trustee. £2,468 (2021/22: £10,302) 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.

Employer's National Insurance contributions on above remuneration
Rev J Kidd
Mr C Johnson
Mr S Forman		 2023
£
810
942
79		 2022
£
1,332
1,053
286
1,831 2,671

16

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Notes to the Accounts for the year ended 30 September 2023 10 Tangible fixed assets

Current Year
Cost
At 1 October 2022
At 30 September 2023
Depreciation
At 1 October 2022
Charge for the year
At 30 September 2023
Net book value
At 30 September 2023
At 30 September 2022
Prior Year
Cost
01 October 2021
30 September 2022
Depreciation
01 October 2021
Charge for the year
30 September 2022
Net book value
30 September 2022
30 September 2021
11 Investments held as fixed assets
Carrying values of investments
At 1 October 2022
Disposals
At 30 September 2023		 Land and
Buildings
£
417,778		 Furniture
and
Equipment
£
70,836		 Motor
Vehicles
£
-
-
-
-
-
-
-
Motor
Vehicles
£
-
-
-
-
-
-
-
Other
Classes of
Investment
£
99,047
(99,047)		 Total
£
488,614
417,778 70,836 488,614
30,487
4,178		 69,260
1,346		 99,747
5,524
34,665 70,606 105,271
383,113 230 383,343
387,291 1,576 388,867
Land and
Buildings
£
417,778		 Furniture
and
Equipment
£
70,836		 Total
£
488,614
417,778 70,836 488,614
26,131
4,356		 67,915
1,345		 94,046
5,701
30,487 69,260 99,747
387,291 1,576 388,867
391,647 2,921 394,568
Investments
in
subsidiaries
£
-
-		 Listed
investments
£
-
-		 Total
£
99,047
(99,047)
- - - -

17

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Notes to the Accounts for the year ended 30 September 2023

Analysis between fair value and historical cost

Analysis of Other Classes of Investment

Other investments
At 1 October 2022
Disposals
At 30 September 2023		 Included at
historical
cost, less
write down
£
99,047
(99,047)		 Included at
fair value
£
-
-		 Total
£
99,047
(99,047)
- - -

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 £14,547 "profit share", which is included within investment income in note 2. In November 2021 a replacement loan was made for £99,047, with the same terms as the initial loan, secured on the new family home. The Pastor resigned during the year ended 30 September 2023 and so the loan became repayable when employment ceased in March 2023. 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. Donations to fund the loan were held in a restricted fund and have been released to general free reserves in accordance with the wishes of the original donors.

12 Debtors

Prepayments and accrued income
Other debtors
13 Creditors: amounts falling due within one year
Bank loans, overdrafts and credit cards
Accruals
PAYE, NIC VAT and other taxes
Other creditors
14 Financial commitments under operating leases
Operating leases which expire:
within one year
At the year end the charity had annual commitments under non-cancellable operating		 2023
£
133
3,035		 2022
£
400
2,812
3,168 3,212
2023
£
720
1,734
-
951		 2022
£
-
2,895
1,185
-
3,405 4,080
2023
2022
£
£
34,883
34,883
leases as set out below:

18

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Notes to the Accounts for the year ended 30 September 2023

15 No related party transactions

There were no transactions with related parties in the year , except with regard to trustees' remuneration, which are fully disclosed in notes above.

16 Particulars of how particular funds are represented by assets and liabilities

At 30 September 2023
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 October 2022
Tangible Fixed Assets
Investments at valuation:-
Fixed asset investments
Current Assets
Current Liabilities		 Unrestricted
funds
£
-
215,461
(3,405)		 Designated
funds
£
383,343
-		 Restricted
funds
£
-
61,347
-		 Total
Funds
£
383,343
276,808
(3,405)
212,056 383,343 61,347 656,746
Unrestricted
funds
£
-
38,350
71,138
(4,080)		 Designated
funds
£
388,867
60,697
-
-		 Restricted
funds
£
-
-
120,086
-		 Total
Funds
£
388,867
99,047
191,224
(4,080)
105,408 449,564 120,086 675,058

17 Change in total funds over the year as shown in Note 16 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Designated Fixed Asset Funds
Total unrestricted and designated funds
Restricted funds:-
Social Fund
Pastors Loan
Evangelist
Womens Worker
Houseparty
Glow Fund
Total restricted funds
Total charity funds		 Funds
brought
forward from
2022
£
105,408
449,564		 Movement in
funds in
2023
See Note 18
£
13,618
7,965		 Transfers
between
funds in
2023
See Note 19
£
93,030
(74,186)		 Funds
carried
forward to
2024
£
212,056
383,343
554,972 21,583 18,844 595,399
6,312
38,350
72,812
1,825
787
-		 (3,059)
(13,900)
(20,329)
(2,431)
-
(177)		 -
(24,450)
-
606
-
5,000		 3,253
-
52,483
-
787
4,823
120,086 (39,895) (18,844) 61,347
675,058 (18,312) - 656,746

19

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Notes to the Accounts for the year ended 30 September 2023

18 Analysis of movements in funds over the year as shown in Note 17

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Designated Fixed Asset Funds
Restricted funds:-
Social Fund
Pastors Loan
Evangelist
Womens Worker
Houseparty
Glow Fund		 Income
2023
£
191,829
-
443
-
5,679
-
-
8,027		 Expenditure
2023
£
(178,211)
(5,524)
(3,502)
(13,900)
(26,008)
(2,431)
-
(8,204)		 Other
Gains &
Losses
2023
£
-
13,489
-
-
-
-
-
-		 Movement
in funds
2023
£
13,618
7,965
(3,059)
(13,900)
(20,329)
(2,431)
-
(177)
205,979 (237,780) 13,489 (18,312)

19 Details of transfers between funds in the year as shown in Note 17

The transfers shown in note 17 above are:- 2023
£
To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for capital
grants and fixed asset funds'.		 93,030
To/(from) Designated Fixed Asset Funds (74,186)
To/(from) Restricted Revenue Funds - 18,844

Net transfers

-

20 The purposes for which the funds as detailed in note 17 are held by the charity are:-

Unrestricted and designated funds:-

Unrestricted Revenue Funds

Designated Fixed Asset Funds

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.

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.

Restricted funds:-

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.

20

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Notes to the Accounts for the year ended 30 September 2023

Pastors Loan As explained in the fixed asset investments note, 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.

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. This was sufficient to fund the post until December 2022. 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. Glow Fund The GLOW fund was a response from Church members to provide a Warm Space in Reddish and an opportunity to meet people to counter loneliness in a deprived community in a context of problems of the cost of living during the winter of 22/23. The main funding was provided by church members with additional contributions from Stockport MBC and Stewardship which funded a p/t manager to run the Warm Space on Church premises and various activities.

21 Ultimate controlling party

The charity is under the control of its legal members.

21

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Detailed analysis of income and expenditure for the year ended 30 September 2023 as required by the SORP

This analysis is classsified by conventional nominal descriptions and not by activity.

22 Donations, Grants and Legacies

Donations, Grants and Legacies
Donations and gifts from individuals
Donations individually greater than £1,000
Total donations and gifts from individuals
Small donations individually less than £1000		 Current year
Unrestricted
Funds
2023
£
174,875
10,250		 Current year
Restricted
Funds
2023
£
6,152
5,000		 Current year
Total Funds
2023
£
181,027
15,250
196,277		 Prior Year
Total Funds
2022
£
190,248
-
185,125 11,152 190,248

Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis

Prior year
Revenue grants from government and public bodies
Revenue grants and donations from non public bodies
Small grants individually less than £1000
Total Donations, Grants and Legacies
Total Donations, Grants and
Legacies
A1
Prior year
Total Donations, Grants and
Legacies
A1
Stockport MBC
Total private sector revenue grants
Total public sector revenue grants
Warm Welcome Space Grant		 Prior Year
Unrestricted
Funds
2022
£
185,319		 Prior Year
Restricted
Funds
2022
£
4,929		 Prior Year
Total Funds
2022
£
190,248
Current year
Total Funds
2023
£
1,980
1,980
Current year
Total Funds
2023
£
218
1,000
1,218		 Prior Year
Total Funds
2022
£
-
Current year
Unrestricted
Funds
2023
£
-		 Current year
Restricted
Funds
2023
£
1,980
- 1,980 -
Current year
Unrestricted
Funds
2023
£

200
-		 Current year
Restricted
Funds
2023
£
18
1,000		 Prior Year
Total Funds
2022
£
-
-
200 1,018 -
185,325 14,150 199,475
Prior Year
Total Funds
2022
£
190,248		 190,248
Unrestricted
Funds
2022
£		 Restricted
Funds
2022
£
185,319 4,929

22

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Detailed analysis of income and expenditure for the year ended 30 September 2023 as required by the SORP

23 Income from charitable activities - Trading Activities

Current year
Primary purpose and ancillary trading
Total Primary purpose and ancillary trading
24
Current year
Total income from charitable trading
Total from charitable activities
A2
Total Income from charitable activities
Youth Activities		 Current year
Unrestricted
Funds
2023
£
110		 Current year
Restricted
Funds
2023
£
-		 Current year
Total Funds
2023
£
110
110
Current year
Total Funds
2023
£
110
110		 Prior Year
Total funds
2022
£
120
110 - 120
Current year
Unrestricted
Funds
2023
£
110		 Current year
Restricted
Funds
2023
£
-		 Prior Year
Total Funds
2022
£
120
110 - 120

All prior year income from charitable activities was unrestricted

25 Income from other, non charitable, trading activities

Income from other, non charitable, trading activities
Total from other activities
A3
Income from letting and licensing of
property for non charitable purposes		 Current year
Unrestricted
Funds
2023
£
6,170		 Current year
Restricted
Funds
2023
£
-		 Current year
Total Funds
2023
£
6,170
6,170		 Prior Year
Total Funds
2022
£
8,875
6,170 - 8,875

All prior year income from other, non charitable, trading activities was unrestricted

26 Investment income

Investment income
Bank Interest Receivable
Total investment income
A4		 Current year
Unrestricted
Funds
2023
£
224		 Current year
Restricted
Funds
2023
£
-		 Current year
Total Funds
2023
£
224
224		 Prior Year
Total Funds
2022
£
13
224 - 13

All prior year investment income was unrestricted

23

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Detailed analysis of income and expenditure for the year ended 30 September 2023 as required by the SORP

27 Expenditure on charitable activities - Direct spending

Expenditure on charitable activities - Direct spending
Current Year
Gross wages and salaries - charitable activities
Travel and Subsistence - Charitable Activities
Total direct spending
B2a
Prior Year
Gross wages and salaries - charitable activities
Travel and Subsistence - Charitable Activities
Total direct spending
B2a
Defined contribution pension costs - charitable activities
Defined contribution pension costs - charitable activities
Small items used in services
Internal organisations
Internal organisations
Small items used in services
Visiting Preachers
Evangelism
Visiting Preachers
Catering
Employers' NI - Charitable activities
Employers' NI - Charitable activities
Catering
Evangelism		 Current year
Unrestricted
Funds
2023
£
26,029
(307)
4,226
619
330
3,963
153
2,741
6,450		 Current year
Restricted
Funds
2023
£
7,856
528
-
-
-
501
-
48
135		 Current year
Total Funds
2023
£
33,885
221
4,226
619
330
4,464
153
2,789
6,585
53,272
Prior Year
Total Funds
2022
£
15,745
557
5,024
1,579
150
4,067
-
3,083
10,123
40,328		 Prior Year
Total Funds
2022
£
15,745
557
5,024
1,579
150
4,067
-
3,083
10,123
44,204 9,068 40,328
Prior Year
Unrestricted
Funds
2022
£
15,745
557
5,024
1,579
150
4,067
-
2,610
10,123		 Prior Year
Restricted
Funds
2022
£
-
-
-
-
-
-
473
39,855 473

28 Expenditure on charitable activities- Grant funding of activities

Current Year
Total grantmaking costs
B2c
Prior Year
Total grantmaking costs
B2c
Mission giving
Mission giving		 Current year
Unrestricted
Funds
2023
£
16,550		 Current year
Restricted
Funds
2023
£
17,402		 Current year
Prior Year
Total Funds
Total Funds
2023
2022
£
£
33,952
18,792
16,550 17,402 33,952
18,792
Prior Year
Unrestricted
Funds
2022
£
17,487		 Prior Year
Restricted
Funds
2022
£
1,305		 Prior Year
Total Funds
2022
£
18,792
18,792
17,487 1,305

24

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Detailed analysis of income and expenditure for the year ended 30 September 2023 as required by the SORP

29 Support costs for charitable activities

29
Support costs for charitable activities		 29
Support costs for charitable activities
Current year
Current Year
Unrestricted
Funds
2023
£
Employee costs not included in direct costs
3,298
4,060
310
Premises Expenses
34,883
1,629
7,103
1,324
Premises repairs, renewals and maintenance
11,450
5,949
Administrative overheads
2,751
1,810
4,294
1,470
75
Professional fees paid to advisors other than the auditor or examiner
828
Financial costs
5,524
Support costs before reallocation
86,758
Total support costs - Current Year
86,758
Music
Depreciation & Amortisation in total for the
Other legal and professional
Pastor's expenses
Subscriptions to periodicals
Telephone, fax and internet
Software licences and expenses
Training and welfare - staff
Stationery and printing
Recruitment & relocation expenses
Cleaning and waste management
Rent
Property insurance
Light heat and power
Rates and water charges		 Current year
Restricted
Funds
2023
£
-
-
-
-
-
1,643
-
-
-
-
59
-
-
-
-
-		 Current year
Total Funds
2023
£
3,298
4,060
310
34,883
1,629
8,746
1,324
11,450
5,949
2,751
1,869
4,294
1,470
75
828
5,524		 Prior Year
Total Funds
2022
£
4,039
75
567
34,342
615
7,795
751
4,039
3,814
2,217
1,688
3,805
1,172
69
783
5,701
86,758 1,702 88,460
88,460		 71,472
86,758 1,702 71,472
-

All the expenditure in the prior year was unrestricted.

30 Other Expenditure - Governance costs

Other Expenditure - Governance costs
Current Year
Independent Examiner's fees
Trustees' remuneration
NIC on Trustees' remuneration
Total Governance costs
Prior Year
Independent Examiner's fees
Trustees' remuneration
NIC on Trustees' remuneration
Total Governance costs		 Current year
Unrestricted
Funds
2023
£
1,500
33,879
844		 Current year
Restricted
Funds
2023
£
-
24,886
987		 Current year
Total Funds
2023
£
1,500
58,765
1,831
62,096
Prior Year
Total Funds
2022
£
1,100
85,736
2,671
89,507		 Prior Year
Total Funds
2022
£
1,100
85,736
2,671
36,223 25,873 89,507
Prior Year
Unrestricted
Funds
2022
£
1,100
42,751
2,671		 Prior Year
Restricted
Funds
2022
£
-
42,985
-
46,522 42,985

25

Heaton Moor Evangelical Church (Operating as Emmanuel Community Church)

Detailed analysis of income and expenditure for the year ended 30 September 2023 as required by the SORP

31 Total Charitable expenditure
Current Year
Total direct spending
B2a
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
Prior Year
Total direct spending
B2a
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2023
£
44,204
16,550
86,758
36,223		 Current year
Restricted
Funds
2023
£
9,068
17,402
1,702
25,873		 Current year
Total Funds
2023
£
53,272
33,952
88,460
62,096
237,780
Prior Year
Total Funds
2022
£
40,328
18,792
71,472
89,507		 Prior Year
Total Funds
2022
£
40,328
18,792
71,472
89,507
183,735 54,045 220,099
Prior Year
Unrestricted
Funds
2022
£
39,855
17,487
71,472
46,522		 Prior Year
Restricted
Funds
2022
£
473
1,305
-
42,985
175,336 44,763 220,099

26