IMMANUEL UNITED REFORMED CHURCH SWINDON CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2020
This report includes information required by the Charities (Accounts and Reports) Regulations 2008 and the Statement of Recommended Practice for Accounting by Charities 2005 as applicable to charities entitled to prepare accounts on the receipts and payments basis
ADMINISTRATIVE INFORMATION
Immanuel United Reformed Church Swindon Charity is a local church of the United Reformed Church in Great Britain, and is a member church of the South West Synod of the Church. It was registered on 28th July 2009 as Charity Number 1130794.
Immanuel Church is situated in Upham Road, Swindon, Wiltshire, SN3 1DH, and its email address is immchurchsec@gmail.com. The Church is normally open for worship on Sundays at 10.30 am and 6.30 pm, and for other activities at various times during the week.
The members of the Elders’ Meeting for the time being are recognised as the charity trustees. Those who serving from 1st January 2020 until the date this report was approved are: Edward Gunther Thomas, David Leadbeater, Stephen Kenneth Brain, Rev Roy Lowes, Dr Donald Edwin Macarthur , Glenys Marjorie Walker, Derek John Walker , Frances Strange, Maria Kawonga, Michael John Denton, Patricia Mary Hayes, Thomas Peter Hartshorn,. The minister throughout the year was Rev Robert Hugh Jordan.
The Church building and the manse at 152 Drove Road, Swindon, SN1 3AG are vested in The South Western Synod Trust as trustees and held for the benefit of Immanuel URC Swindon in accordance with the trusts applicable to URC properties.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The activities of Immanuel United Reformed Church Swindon are overseen by the Elders’ Meeting of the Church in accordance with the provisions of The Structure of the United Reformed Church determined by the General Assembly of the United Reformed Church, and supplemented by the rules of Immanuel Church Swindon. The governing document of the registered charity is a statement adopted by the Church Meeting on 9[th] March 2014.
The Elders’ Meeting is responsible for the financial administration of the Church, and the care and maintenance of Church premises and the manse. The Church Meeting (of all members wishing to attend) gives general guidance on the life and work of the Church. The members of the Elders Meeting are the minister in pastoral charge (if any) and up to sixteen members of Immanuel Church Swindon nominated and elected by the members of Immanuel Church Swindon in Church Meeting. Elders serve for three years, retire by rotation and are eligible for re-election. There is a limit of two (or three in certain circumstances in the case of the Church Secretary) on the number of consecutive periods of service. The members of the Elders’ Meeting are the trustees of the registered charity during their period of service as Elders.
The Elders’ Meeting met 8 times during the year.The meetings in February and March being face to face however as from April 2020 the Elders met on ZOOM platform. The Eldership is assisted in the administration of the Church and its property by committees
established for World Concerns, Finance, Buildings and Grounds, and Worship and Outreach.
As a result of the COVID 19 Pandemic there was on only one Church Meeting during 2020. In these exceptional circumstances the Elders approved a transfer of funds from the Memorial Fund which will be presented at the next Church Meeting
OBJECTIVES AND ACTIVITIES
As a local congregation of the United Reformed Church, Immanuel United Reformed Church Swindon seeks to advance the Christian religion through its activities and the facilities offered to the community by its building, and described more specifically in its mission statement as “Sharing the Love of Jesus, Serving the Community”.
The Elders’ Meeting is aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church.
The Elders’ Meeting believes that the Church provides benefit to the public by:
• providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers;
• promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole.
REVIEW OF ACTIVITIES AND ACHIEVEMENTS
As a result of the COVID19 Pandemic and in accordance with Government Regulation and the URC National/Synod recommendations Immanuel closed its buildings for all activities on March 17th 2020. (The only exception was the continuation of NHS Blood Donor Sessions which have continued throughout the year as agreed by URC SW Synod and under Covid 19 conditions.)
A Full Covid19 risk assessment, using URC National Format, was carried out on 17th June 2020 with the view to re-opening the sanctuary for Worship.
Public Worship under full Covid19 arrangements was recommenced on 9th August 2020 and continued until January 2021 when the Elders decided to close the Church in view of the ongoing risks.
However throughout the closure we have found the there has transpired a stronger Pastoral connection between members of the congregation via telephone/online conversations and sharing. Our online activities have increased with Zoom Elders Meetings/Coffee mornings/discussions/expanded use of our website. Our Minister has produced weekly reflections and a weekly news sheet has continued to involve church members and friends.
One area of change in 2020 was that our Harvest Appeal which normally involved a Specific Project was focussed on International Disasters Funds.
We have continued our maintenance of connection with other churches in the Swindon Old Town Partnership of Churches. The continuance and expansion of these activities forms a major part of the Eldership’s proactive thinking.
FINANCIAL REVIEW
General summary: Naturally the Covid19 pandemic and the need to close the Church buildings has had an effect on finances of Immanuel, most noticeably in the Income from room bookings which was £22,119 lower than in 2019. Congregational Offerings were also down but only by £4,721 or 9% thanks to the continued generosity of members and associates through the period that services have not been held.Unlike 2019 there was no major maintenance expenditure and no associated grants.
There are no other significant changes in Receipts and Payments from the previous year to report. The overall general fund outcome for 2020 was a deficit of £5.288 although Legacies and other items have contributed to compensating increases to other funds.
Apart from the continual social distancing impact of the Coronavirus pandemic on our Finances, which is currently uncertain, no other significant changes are anticipated for 2021, and the financial prospects for the year are reasonably good.
Unrestricted funds: Ideally, the Elders’ Meeting would wish to have in hand an amount equal to at least six months’ regular expenditure as "free" reserves, to meet future shortfalls in income or unexpected expense.
The General Fund is used for the normal running costs of the church, excluding exceptional items such as significant building maintenance projects which are funded from the Memorial fund which is also an unrestricted fund.
The General Fund balance at 31[st] December 2020 represents eight months of budgeted expenditure for 2021, although the church has additional funds in the Memorial Fund are available, subject to Church Meeting approval, to meet any major unexpected costs.
Designated Funds: There are a total of 5 restricted or endowment funds jointly totalling £6,394 at the year end available for various defined purposes.
This report was approved by the Elders’ Meeting on 4th March 2021 and is signed on its behalf by David Leadbeater Church Secretary
| Immanuel United Reformed Church Swindon | Immanuel United Reformed Church Swindon | Immanuel United Reformed Church Swindon | Immanuel United Reformed Church Swindon | Immanuel United Reformed Church Swindon | Immanuel United Reformed Church Swindon | Immanuel United Reformed Church Swindon | Immanuel United Reformed Church Swindon | Immanuel United Reformed Church Swindon | |
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| REGISTERED NO: 1130794 | |||||||||
| Receipts and payments accounts | |||||||||
| For theperiod from 1 January 2020 to 31 December 2020 | |||||||||
| Receipts and payments | |||||||||
| Unrestricted funds |
Restricted funds | Endowment funds |
Total funds | 2019 | |||||
| £ | £ | £ | £ | £ | |||||
| Receipts | |||||||||
| Voluntary income | - | ||||||||
| Offerings | 45,334 | - | 45,334 | 50,055 | |||||
| Harvest appeal | 1,912 | - | 1,912 | 4,025 | |||||
| Gifts and donations | 1,998 | - | 1,998 | 6,412 | |||||
| Income tax refunds under Gift Aid | 12,282 | 1,596 | - | 13,878 | 13,862 | ||||
| Legacy | 9,000 | - | 9,000 | 11,000 | |||||
| Church flowers | 482 | - | 482 | 1,610 | |||||
| Other special appeals | 1,717 | - | 1,717 | 217 | |||||
| Other income | |||||||||
| Church lettings | 10,059 | - | 10,059 | 32,170 | |||||
| Income generated by Church groups | 6,526 | - | 6,526 | 10,601 | |||||
| Recovery of shared prior year costs | 2,826 | - | 2,826 | 4,286 | |||||
| Other | 730 | - | 730 | 1,304 | |||||
| Interest | 25 | - | 25 | 32 | |||||
| Synod Grant | 773 | 773 | 12,375 | ||||||
| Total receipts | 90,035 | 5,225 | - | 95,260 | 147,949 | ||||
| Payments | |||||||||
| Ministry & mission fund | 47,664 | - | 47,664 | 50,316 | |||||
| Maintenance of manse | 8,483 | 8,483 | 7,414 | ||||||
| Ministerial costs | 1,897 | - | 1,897 | 2,034 | |||||
| Church running costs | 18,061 | - | 18,061 | 20,915 | |||||
| Maintenance of church buildings | 7,281 | 7,281 | 57,428 | ||||||
| Worship costs | 4,285 | - | 4,285 | 6,606 | |||||
| Costs of church groups | 2,302 | - | 2,302 | 4,742 | |||||
| Grants payable and restricted donations passed on |
250 | 3,435 | - | 3,685 | 7,831 | ||||
| Other | 1,567 | - | 1,567 | 1,982 | |||||
| - | - | - | |||||||
| Sub-total | 91,790 | 3,435 | - 0 | 95,225 | 159,268 | ||||
| Assetpurchase | |||||||||
| Cooker | - 0 | - | 2,982 | ||||||
| Totalpayments | 91,790 | 3,435 | - 0 | 95,225 | 162,250 | ||||
| Net of receipts/(payments) | - 1,755 |
1,790 | 35 | 14,301 | |||||
| Transfers between funds | -0 | - | - | ||||||
| Cash funds lastyear end | 126,227 | 2,526 | 2,078 | 130,831 | 145,132 | ||||
| Cash funds thisyear end | 124,472 | 4,316 | 2,078 | 130,866 | 130,831 | ||||
| Statement of assets and l | iabilities at the end of the period | ||||||||
| Cash funds | Unrestricted funds |
Restricted funds | Endowment funds |
Total funds | |||||
| £ | £ | £ | £ |
1
| Cash | 383 | - | - | 383 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Bank and Building Society current and deposit accounts |
124,089 | 4,316 | 2,078 | 130,483 | |||||
| Total cash funds | 124,472 | 4,316 | 2,078 | 130,866 | |||||
| (agree balances with receipts and payments account(s)) OK |
OK | OK | OK | ||||||
| Other monetary assets | Unrestricted funds |
Restricted funds | Endowment funds |
Total funds | |||||
| £ | £ | £ | £ | ||||||
| Highworth United Reformed Church debt | 1,826 | - | - | 1,826 | |||||
| Tax reclaim due from HMRC | 2,710 | 200 | - | 2,910 | |||||
| Fund to which asset belongs |
Cost | ||||||||
| Assets retained for the charity’s own use (where the cost net of grants is greater than £2,000) |
Heating boilers. Pur | ch | ased August 2016 | Unrestricted | 20,243 | ||||
| Church car. Purcha (Immanuel Share) |
se | d December 2018 | Unrestricted | 6,937 | |||||
| Dishwasher. Purcha | se | d June 2008 | Unrestricted | 2,466 | |||||
| Photocopier. Purcha | s | ed June 2009 | Unrestricted | 2,637 | |||||
| Cooker - Purchased | S | ep 2019 | Unrestricted | 2,982 | |||||
| Church building and by the charity |
M | anse – not owned | - | ||||||
| Fund to which liability relates |
Amount due | ||||||||
| Liabilities | Gas charges for 202 | 0 | Unrestricted | 500 | |||||
| Photocopier charges | Unrestricted | 25 | |||||||
| Signed on behalf of all the trustees | |||||||||
| Signature | Print Name | Date of approval |
|||||||
| David Leadbeater | 04/03/21 | ||||||||
| Don Macarthur | 04/03/21 | ||||||||
| Notes to the receipts and payments accounts | |||||||||
| Ministerial costs | |||||||||
| Highworth United Reformed Church contributes 25% of shared Ministerial Costs. The costs are shown | |||||||||
| gross and the recoveryis shown in Other income in the following year. | |||||||||
| Asset and investment sales and purchases | |||||||||
| There were no investment sales duringtheyear(in 2019 investment sales were nil) | |||||||||
| There were no asset sales during2020(in 2019 the old ministerial car was sold) | |||||||||
| Investment assets | |||||||||
| The charityholds no investment assets |
2
| Transactions with trustees | |||||||||
| No trustees receivedpayment during2020 | (no trustees received | payment during2019). | |||||||
| Transactions with related parties | |||||||||
| There were no transactions with relatedpar | ties in 2020;Mrs Gle | ed was a trustee until April 2019 | |||||||
| Name of the relatedparty: | Rev. G Gleed | ||||||||
| Relationshipto charity: | Husband of trustee | Mrs E Gleed | |||||||
| Description of the transaction: | No transactions with | relatedparties in 2020(organist's honorarium £2,640 in 2019) | |||||||
| Cash Funds at 31 December 2020 | |||||||||
| £ | |||||||||
| Unrestricted funds | |||||||||
| General fund | 62,556 | ||||||||
| Memorial fund | 56,983 | ||||||||
| Car fund | 4,933 | ||||||||
| Unrestricted funds | 124,472 | ||||||||
| Restricted funds | |||||||||
| Tanner - Immanuel | 773 | ||||||||
| Tanner - Ecumenical | 490 | ||||||||
| World concerns emergency | 2,609 | ||||||||
| Ministerial training | 444 | ||||||||
| CWM | - 0 | ||||||||
| Special appeals | - 0 | ||||||||
| Restricted funds | 4,316 | ||||||||
| Endowment funds | |||||||||
| DeepCap | 2,078 | ||||||||
| 130,866 |
3
Independènt oxaminer's report to the tru8tse8 of Immanuel Unitsd Refornied Church Swindon Charity I report on the accounts of the Trust for the year ended 31 December 2020, which are set out on pages 1 to 3. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of Ihe accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 {the 2011 Act) and that an independent examination is needed. It is my responsibility to.. ' examine the accounts under section 145 of the 2011 Act . to follow the procedures laid down in the general Directions given by the o)rnmission under section 145(5)(b) of the 2011 Act . to state whether particular matters have come to my attention Basis of independent examiner's report My examination was carried out in accordance with the 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 you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair vie and the report is limited to those matters set out in the next statement. Independent examiner's ststement In connection with my examination, no matter has come to my attention: i) which gives me reasonable cause to believe that in any material respect the quirements.. . to keep accounting records in accordance with section 130 of the 2011 Act and . to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met Of ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached Name: David Bevan Relevant professional qualification or body.. ACMA, CGMA Address: 96 Okus Road, Swindon Date: 14/3/20-