Charity Number: 1129533 Heaton Moor Evangelical Church {Operating as Emmanuel Community Church) Annual Report and Unaudited Financial Statements for the financial year ended 30 September 2024 Heaton Moor Evangelical Church (Operating as Emmanuel Community Church) CONTENTS Page Reference and Administrative Information Trustees, Report Statement of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Activities 10 Balance Sheet Notes to the Financial Stalements 12-20 Heaton Moor Evangelical Church (Operating as Emmanuel Community Church) REFERENCE AND ADMINISTRATIVE INFORMATION Trustees Mr A Bradley (Elder & Lead Pastor) (Appointed 1 October 20231 Mr S Cook {Elderl MrA Cooper (Elder) Mr S Fomian (Managing Deacon & Administrator) Mr D Ingram (Managing Deacon & Chair of Trustees) Mr C Johnson (Elder & Associate PaslorlEvangelistl MrA B Senior (Elderl (Appointed 12 March 20251 Mr P Slack {Elderl Dr J A Van den Berg (Managing Deacon & Treasurer) Mr J Wathins (Elder) Charity Number in England and Wales 1129533 Principal Address 55 Green Lane Heaton Moor Stockport SK4 3LH Ind•p•ndent Examlner Steven Nixon 8Sc (Hons) FCCA Langers Chartered Certified Accountants and Registered Auditors 8-10 Galley Road Cheadle Cheshire SK8 1PY Prlnclpal Bankers The CO￿peratiVe Bank PO Box 250 Skelmersdale WN86 Barclays Bank 1 Churchill Place London E14 5HP Solicitors Edward Connor Solicitors 10 The Point Market Harborough LE16 7QU Heaton Moor Evangelical Church (Operating as Emmanuel Community Church) TRUSTEES. REPORT for the financial year ended 30 September 2024 The trustees present their Trustees, Report and the unaudited financial statements for the financial year ended 30 September 2024. The financial statements are prepared in accordance with the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charilies.. Statement of Recommended Practs'ce applicable to charities preparing their financial stalemenls in accA)rdanGe with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Truslees. Report contains the infomation reqUI￿d to be provided in the Trustees, Annual Report under the Statement of Recommended Practice (SORPI guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees. In this reFQrt the trustees of Heaton Moor Evangelical Church (Operating as Emmanuel Community Church) present a summary of its purpose, govemance, activities. achievements and finances for the financial year 30 September 2024. The charity is a registered charity and although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements. Mission, Objectives and Strategy Objectives The proclamation and furtherance of the Gospel of God concerning his Son Jesus Christ our Lord and the preaching and leaching 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 mel 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. lo serve one another and lo provide seNice lo or otherwise assist those individuals in need because of social exclusion, povety, disability or lack of opportunity. Strategy 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 lo 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 fomial presenlalions. Normal activities include the followng Sunday Morning services, including crèche and children's and youth groups Oasis- a weekly meeting for over 55's 2 Parent & Toddler Groups- weekly sessions for young families Dads and Kids- a monthly session for dads and kids Parent & New Baby Group - a weekly session Parenting Skills courses Children and youth groups - weekly clubs Growth Groups meeting weekly for Bible study. prayer and mutual encouragement Groups for men and women A monthly church family prayer meeting • 321 evangelistic courses for any who express an interest in investigating the Christian faith Community Fundays Holiday Bible Club for Primary School children Grow, a year-long leadership development programme Coffee & Prayer - pastoral sessions with people in need of addits'onal pastoral care. Training and equipping for those who preach HMEC makes granls or donations to individuals and organisations who are seeking to promole the Christian faith by word and in action. both in the UK and Intemationally. Recommendations are made to the twslees by a small group of church members known as Ihe Global Vision Group. HMEC relies on teams of volunteers lo work with members of staff in delivering its programme of activities and events. Roles undertaken by volunteers include Playing music lo support worship Overseeing audiolvisual presentation Providing catering Befriending adults and families Pastoral Care Heaton Moor Evangelical Church (Operating as Emmanuel Community Church) TRUSTEES. REPORT for the financial year ended 30 September 2024 Delivering Bible teaching io small groups of children, youth and adults Organisation of social events • Carrying out building maintenance Structura. Governance and Management Structure The charity is constituted as an unincorporated charity, established by Trust Deed dated 29 February 1972, as amended 10 May 2010 and S December 2016. The goveming document of the charity is the Trust Deed establishing the charity. There are no restrictions in the goveming documents on the operation of the Charity or on its investmeni powers other than those imposed by Charity Law. Governance 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 vole 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 trus18es are given the lalest 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 Administrator and two cleaners. HMEC IECC) is affiliated to the FIEC and is a member of the Northwest Gospel Partnership. The methods used to recrult and appolnt new charlty trustees Al 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 IFIEC) act as legal advisers and FIEC Ltd is the Holding Trustee, holding propety 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 Ihe Managing Trustees. Review of Activities, Achievements and Perforniance For all of the period under review, the church has sought lo fulfil its objeclives. Our Sunday moming gatherings are ¢entred on the Word of God. Our preaching tries to be faithful to the passage. pointing people lo 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 was delivered by the Lead Pastor and Associate Pastor, with a number of members of the congregation supplementing the programme. The trustees are particulady grateful to all the people who have contributed lo this worf(. The facilities at Houldsworth Mill have allowed for the chIld￿n and young people to Èngage in appropriate, age-relaled activities during every servi￿. Our midweek groups largely take place at our Healon Moor site. The midweek clubs for children and teenagers, i.e. Mini's (Reception and Yrs.1-21, Rise Iyrs. 3-6) and Shine Iyrs. 7-131 are attended by children and young people from the church and the community. They usually meet each week during school lemi 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 FKipular weekly Parent and Toddler Groups, and a Parent and Baby Group under the leadership of our Family worker and her team ofcommitted volunteers. A new parent Toddler group that had started at the Reddish site continues lo do well and provides support and an acb'vity for members of our community. Out of these groups Ihere 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 lo provide pastoral and practical care where possible. Help such as providing groceries, hol meals, housing, 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 lo take on a volunteer to head this activity up. The church's weekly Oasis group for those over 55 years ofage is a great time of Bible Study, exercise classes, lunches, Heaton Moor Evangelical Church (Operating as Emmanuel Community Church) TRUSTEES, REPORT for the financial year ended 30 September 2024 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 difficull time for our elderty. Family, women's and men's social evenls are arranged from time to lime 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 broughl us great favour the k)cal community who enjoy the free afternoon of fun. HMEC remains committed lo providing pasloral 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 Growth 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. We have also launched One20ne groups that provide prayerful support for members in pairs. The Church is committed to training and equipping new and emerging leaders. As part oflhis, we appointed a Ministry Trainee in September 24, funded by members pledging the necessary financial support. We anticipate that this will be regular part of our role as a church in future years. Finanelal RevSew 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 donatsons lo groups whose objectives we believe lo be aligned with ours. Our long-term reserves of around 2 months of expenditure are held in a deposit account wilh Ihe Cowoperative Bank. During the year, income from unrestricted funds was £222,48012023: £191,828), and income from restricted funds was £14,388 (2023.. £14,148). 2023 £13.489 gain on investments in unrestricted funds relates lo the investment income 8arned on the pastor's initial loan, related lo thè share of equity in the property he sold. Expenditure from unreslricled funds tolaled £237.12012023.' £183.735}. and consisted mainly of staff costs. rent, repairs. mission giving, utilities, and dèpréciation. Expenditure from restricted funds lolaled £19.934 {2023- £54.0441, consisting of staff salaries for th8 Evangelist, together with support lo individuals through the social fund, and GLOW Fund. 2023 reslricled expenditure also included staff salaries for Women's worker and a gift to the fomier pastor. The overall result for the year was net expenditure on unrestricted funds before transfets of £14,64012023'. net income £21,582). Restricted funds decreased by £5,546 before transfers {2023'. £39,896 decrease). The result across all funds was an excess of expenditure over income of £20,18612023: Excess expenditure £18,314) It is nol possible lo quantify, in financial temis, the work done by the many volunteers but the Trustees recognise and are grateful for this. Results and Dividends At the end of the financial year the charity has assets of £640.747 {2023 - £660,150) and liabilili8s of £4,18812023 - £3,405). The net assets of the charity have decreased by £{20,186). Resenies Posltlon and Pollcy The trustees recognise the need for the charity to establish and maintain reserves to enable it to continuè to carry out its charitable objectives in the event of unforeseeable matters arising, such as falling levels of donations or any urgent and unexpeded expendilure. Free Reserves ￿presents the lotal unrestricted funds of the charity less amounts tied up in fixed assets, on the basis that these cannot be sold without affecling the achievement of charitable objectives. The Trustees aim lo retain sufficient Free Reserves to rneel three months expenditure Ic£60k). In addition, from time to time, should it be justified by plans for significant proiecls, we may hold a greater amount. and these may be held as specific designated funds. The Free Reserves are £122,754 12023.. £212,056,) which is significantly higher than necessary at 6 months, costs {2023.' 12 monlhs'l. Budgets for 2024125 anticipate another year of investment in additional staff and outreach projects, which will reduce free reserves in line wlh the policy. Further delails of funds are set out in the notes of the Financial Statements. Heaton Moor Evangelical Church (Operating as Emmanuel Community Church) TRUSTEES, REPORT for the financial year ended 30 September 2024 Principal Risks and Uncertainties The truslees have considered the key risks affecting the charity, and taken steps to mitigate them. They have identified the key risks as being.. Failure to maintain church buildings in a g(K)d state of repair, Failure to comply with the terms of the lease re Houldsworth Mill Inherent risks associated with employment of staff. The Iruslees believe that these risks are minimised by regular meetings, development and monitoring of policies and procedures and regular consideration of financial infomiation. Compliance with Sector-wide Legislation and Standards The charity engages pro-actively with legislalion, standards and codes which are developed for the sector. Heaton Moor Evangelical Church (Operating as Emmanuel Community Church) subscribes to and is compliant wilh the following.. The Charities SORP IFRS 102) Plans For the Futurè Having established a multisite model of church life. the trustees remain committed to deepening our outreach in the Reddish community while maintaining and regularty reviewing our long-stsnding presence in the Heatons. With the appointment of Adam Bradley as Lead Pastor. the trustees took sieps to strengthen the leadership team for a new season of growth and ministry. This included the appointment of Chris Johnson as Associate Pastor and Ben Rochford as Ministry Traine8. Looking ahead, the trustees have identified s8V8n key areas of development that will shape our direction over th8 coming years.. March 2026.. Participate in Passion for Life. a nationwide initiative to equip and encourage churches in evangelism. 2025.. Appoint three new roles to strengthen the core of the church's ministry: o Social Action Coordinator ooperations Manager oyoulh Worker Autumn 2026: Host a whole