## **IMMANUEL UNITED REFORMED CHURCH SWINDON CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2022** 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 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 serving from 1st January 2022 until the date this report was approved are: Stephen Kenneth Brain, Michael John Denton, Anne Kathryn Farrow, Elizabeth Louise Gibney, Michael Dennis Gordon, Patricia Mary Hayes, Dr Donald Edwin Macarthur, and Edward Gunther Thomas. Glenys Marjorie Walker served from 1[st] January 2022 until 12[th] May 2022. Maria Kawonga and Helen Elizabeth Marson served from 12th May 2022 until the date that this report was approved. 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 ten times during the year. 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. There were seven Church Meetings during 2022. ## **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** During this first calendar year without Covid 19 restrictions attendance at morning worship has gradually increased, although in common with other churches this remains lower than pre-pandemic levels. Our worship now benefits once more from choir singing each week, and many members now take advantage of the provision of tea and coffee on some Sundays to continue sharing fellowship after worship. We have continued our close connection with the other churches in the Swindon Old Town Partnership of Churches, and at the time of this report the three principal offices of the Partnership – Chair, Secretary and Treasurer - are all held by members of the Immanuel fellowship. The continuance and expansion of Partnership activities form a major part of the Eldership's proactive thinking. ## **FINANCIAL REVIEW** **General summary:** Voluntary income generally and **c** ongregational offerings in particular have increased slightly over 2021 levels. At the same time income from room bookings has tripled in the past year, and as a result now exceeds pre-Covid levels. Some routine maintenance work which had been postponed during the Covid period was completed during 2022, but there was again no major maintenance expenditure and no associated grants. In common with most organisations Imrnanuel suffered a very sizeable rise in fuel costs in 2022. but there are no other significant changes in Receipts and Payments from the previous year to report. The overall general fund outcome for 2022 was a surplus of £7,452. No s￿nIfICant changes are anticipated for 2023. apart from the likely continued increase in fuel expenditure, and the financial prospects for the year are reasonably good. Unrestrlcted funds: Ideally. the Elders, Meeting would wish to have in hand an amount equal to at least six months, regular expenditure as 'Yree" reserves, to meet future shortfalls in income or unexpected expense. The General Fund is used for the nomial running costs of the church, exduding exceptional items such as signrficant building Maintenan￿ projects which are funded from the Memorial Fund which is also an unrestricted fund. The General Fund balance at 31 st December 2022 represents eight months of the budgeted 2023 expenditure, although additional funds are available in the Memorial Fund, subject lo Churth Meeting approval, to meet any major unexpected costs. Designated Funds: There are a total of 5 restricted or endowment funds jointly totalling £4,138 at the year end available for various defined Purposes. This report was approved by the Elders. Meeting on * March 2023 and 18 slgned on Its behalf by the mlnl8ter Rev Robert Jordan. # **Immanuel United Reformed Church Swindon Charity** **REGISTERED NO: 1130794** ## **Receipts and payments accounts** **For the period from 1 January 2022 to 31 December 2022** ## **Receipts and payments** |**Receipts**|**Unrestricted**
**funds**
**£**
**45,226**
**1,138**
**11,111**
**10,000**
**835**
**33,225**
**5,789**
**1,347**
**249**
**43**
**266**
**109,229**|**Restricted**
**funds**
**£**
**2,890**
**4,124**
**1,876**
**916**
**9,806**|**Endowment**
**funds**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Total funds**
**£**
**45,226**
**2,890**
**5,262**
**12,987**
**10,000**
**835**
**916**
**-**
**-**
**33,225**
**5,789**
**1,347**
**249**
**43**
**266**
**119,035**|**2021**
**£**| |---|---|---|---|---|---| |**Voluntary income**|||||**-**| |Offerings|**45,226**||**-**|**45,226**|**44,323**| |Harvest appeal||**2,890**|**-**|**2,890**|**3,217**| |Gifts and donations|**1,138**|**4,124**|**-**|**5,262**|**5,050**| |Income tax refunds under Gift Aid|**11,111**|**1,876**|**-**|**12,987**|**11,504**| |Legacy|**10,000**||**-**|**10,000**|**-**| |Church flowers|**835**||**-**|**835**|**565**| |Other special appeals||**916**|**-**|**916**|**-**| |||||**-**|| |**Other income**||||**-**|| |Church lettings|**33,225**||**-**|**33,225**|**9,618**| |Incomegenerated byChurchgroups|**5,789**||**-**|**5,789**|**770**| |Recoveryof sharedprioryear costs|**1,347**||**-**|**1,347**|**1,890**| |Other fundraising|**249**||**-**|**249**|**263**| |Interest|**43**||**-**|**43**|**6**| |Others|**266**|||**266**|**175**| |**_Total receipts_**|**109,229**|**9,806**|**-**|**119,035**|**77,381**| ## **Payments** |**Payments**|||||||||| |---|---|---|---|---|---|---|---|---|---| |Ministry& mission fund|**43,736**||||||||**47,028**| |Maintenance of manse|**509**||||||||**3,447**| |Ministerial costs|**4,288**||||||||**1,765**| |Church runningcosts|**23,970**||||||||**14,253**| |Maintenance of church buildings|**8,318**||||||||**4,612**| |Worshipcosts|**6,276**||||||||**3,235**| |Costs of churchgroups|**2,418**||||||||**1,292**| |Grants payable and restricted
donations passed on|**115**||||||||**5,717**| |Other|**1,347**||||||||**1,400**| |**_Sub-total_**|**90,977**||||||||**82,749**| ||||||||||| |**Asset purchase**|||||||||| |**_Total payments_**
**_Net of receipts/(payments)_**
**Transfers between funds**
**Cash funds last year end**
**_Cash funds this year end_**|||||||||| ||||||||**101,893**||**82,749**| ||||||||**-**||| ||**18,252**||**- 1,110**||**-**||
**17,142**||**- 5,368**| ||||||||**-**||| ||**120,250**||**3,170**||**2,078**||**125,498**||**130,866**| ||**138,502**||**2,060**||**2,078**||**142,640**||**125,498**| Statement of assets and liabilities at the end of the period Cash fvnds Endowm•nt Total fund• Cash Bank and Building Souety ujrrent 8Tr deposit accounts Totsl cash lunds 13B.302 2.078 142840 138,502 1078 142,640 Oth•r mon•tary asuts Unro$tii¢t•d nds Restrictod fund* Endowm•nt Total fund• Highworth Unitad R•forn￿d Chwth debt Tax reclaim due frryn HMRC 1,199 2,730 Church ￿.￿J$ Fund to whl¢h a•Mt b•long• Unrestricted Co•t A880ts retslnod for the charlty's own use (where th• net ofgranls18 gre•torth&n E2,CQJl Heatyno borf8rs. Purchased Aty?￿¢ 2016 Church ur Purcha￿ C￿c￿be1 2018 (Imman￿1 Sha¥el Dis￿11￿ Purthwd Jun• 2( 20,243 Unmtrid• 6,937 2.637 C￿k*- wrchased Sep 2019 Church ￿lId1r￿j and Manaé- Th)t rAvned b t￿ cha Unreslnct￿l Fund to whkh Ihbll r*l•t•• Unrestrthd Amount due Llablllll Gag + e*tri¢ for 2022 3,766 BWJ Breaktss¢- Chrislmas donaton Un￿tnCltd 1.000 Photoccp*r chorgeg Unre8lTra*J Tookn lor Seff Rellar￿e- hamst appeal Christma6 plaies to to chrtstian AWJ R68riCted 260 Resricbj 102 Slgned on b8half of all the Irustees Signature Print Name Date of roval Z.Il r A, (rJLJ FVJIJS Llly Y￿, Fp*Qli ## **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 recovery is shown in Other income in the following year. ## **Asset and investment sales and purchases** There were no investment sales or purchases during the year (in 2021 investment sales and purchases were nil) There were no asset sales or purchases during 2022 (in 2021 asset sales and purchases were nil) ## **Investment assets** The charity holds no investment assets ## **Transactions with related parties** There were no transactions with related parties in 2022 ( there were no transactions in 2021) ## **Cash Funds at 31 December 2022** |**Cash Funds at 31 December 2022**|**Cash Funds at 31 December 2022**| |---|---| |£
**Unrestricted funds**|| |General fund|66,187| |Memorial fund|63,783| |Car fund|8,532| |**Unrestricted funds**|**138,502**| |**Restricted funds**|| |Tanner - Immanuel|773| |Tanner - Ecumenical|490| |World concerns emergency|1| |Ministerial training|444| |Special appeals|352| |**Restricted funds**|**2,060**| |**Endowment funds**|| |DeepCap|**2,078**| Indepondent examlner* rgport to the truste88 of Immanuel United Refomied Church Swln(lon Charlty I report on the accounts of the Trust for the year ended 31 December 2022, which are set out on pages 1 to 3. Respective ￿sponsI￿.11￿.es of IDJStees and examiner The charity's trustees are responsible for the preparation of the 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 reSpC￿Sibllty to.. • examlne the accounts under section 145 of the 2011 Act . to follow ts procedures laid down in th8 general Directions given by the ￿mMISsion under sectson 145(5)(b) of the 2011 Act . to state whether parttcular matters have come to my attention Basis of independent examiner's report My examination was carried out in accordan￿ with the general Directions given by the Charity Commission. An examination indudes a review of the accounts'ng records kept by the charity and a comparison of the accounts presented wth those records. It also includes considerab'on of any unusual items or disdosures in the accounts and seeking explanations from you as trustees concemiThJ any such matters. The procedures uThdertaken do not provide all Ihe evidence that would be required in an audit and consequenlly no opinion is given as to N*thether the accounts present a 'true and fair vieN artd the report is limited to tr￿$@ matters s8t out in the next statement Independent examiner's statement In connection wlth my examination, no matter has come to my attention: i) which gNe3 me reasonable cause to believe that in any material respect the requirements.. . to keep accounb'ng records tn accordance with section 130 of the 2011 Act and • to prepare accounts which accord with the accounting records ar•J comply with the accounting requirements of the 2011 AGt have ￿t been met or ii) to which, in my opinion, attention should be drawn in order to enable a proper understarKling of the accounts to be reached Name: DavHJ Bevan Relevant professional qualffication or boty. ACMA CGMA Address". 96 Okus Road, Swindon Date". 1 g Fetsrv@r # **Immanuel United Reformed Church Swindon Charity** **REGISTERED NO: 1130794** ## **Receipts and payments accounts** **For the period from 1 January 2022 to 31 December 2022** ## **Receipts and payments** |**Receipts**|**Unrestricted**
**funds**
**£**
**45,226**
**1,138**
**11,111**
**10,000**
**835**
**33,225**
**5,789**
**1,347**
**249**
**43**
**266**
**109,229**|**Restricted**
**funds**
**£**
**2,890**
**4,124**
**1,876**
**916**
**9,806**|**Endowment**
**funds**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Total funds**
**£**
**45,226**
**2,890**
**5,262**
**12,987**
**10,000**
**835**
**916**
**-**
**-**
**33,225**
**5,789**
**1,347**
**249**
**43**
**266**
**119,035**|**2021**
**£**| |---|---|---|---|---|---| |**Voluntary income**|||||**-**| |Offerings|**45,226**||**-**|**45,226**|**44,323**| |Harvest appeal||**2,890**|**-**|**2,890**|**3,217**| |Gifts and donations|**1,138**|**4,124**|**-**|**5,262**|**5,050**| |Income tax refunds under Gift Aid|**11,111**|**1,876**|**-**|**12,987**|**11,504**| |Legacy|**10,000**||**-**|**10,000**|**-**| |Church flowers|**835**||**-**|**835**|**565**| |Other special appeals||**916**|**-**|**916**|**-**| |||||**-**|| |**Other income**||||**-**|| |Church lettings|**33,225**||**-**|**33,225**|**9,618**| |Incomegenerated byChurchgroups|**5,789**||**-**|**5,789**|**770**| |Recoveryof sharedprioryear costs|**1,347**||**-**|**1,347**|**1,890**| |Other fundraising|**249**||**-**|**249**|**263**| |Interest|**43**||**-**|**43**|**6**| |Others|**266**|||**266**|**175**| |**_Total receipts_**|**109,229**|**9,806**|**-**|**119,035**|**77,381**| ## **Payments** |**Payments**|||||||||| |---|---|---|---|---|---|---|---|---|---| |Ministry& mission fund|**43,736**||||||||**47,028**| |Maintenance of manse|**509**||||||||**3,447**| |Ministerial costs|**4,288**||||||||**1,765**| |Church runningcosts|**23,970**||||||||**14,253**| |Maintenance of church buildings|**8,318**||||||||**4,612**| |Worshipcosts|**6,276**||||||||**3,235**| |Costs of churchgroups|**2,418**||||||||**1,292**| |Grants payable and restricted
donations passed on|**115**||||||||**5,717**| |Other|**1,347**||||||||**1,400**| |**_Sub-total_**|**90,977**||||||||**82,749**| ||||||||||| |**Asset purchase**|||||||||| |**_Total payments_**
**_Net of receipts/(payments)_**
**Transfers between funds**
**Cash funds last year end**
**_Cash funds this year end_**|||||||||| ||||||||**101,893**||**82,749**| ||||||||**-**||| ||**18,252**||**- 1,110**||**-**||
**17,142**||**- 5,368**| ||||||||**-**||| ||**120,250**||**3,170**||**2,078**||**125,498**||**130,866**| ||**138,502**||**2,060**||**2,078**||**142,640**||**125,498**| Statement of assets and liabilities at the end of the period Cash fvnds Endowm•nt Total fund• Cash Bank and Building Souety ujrrent 8Tr deposit accounts Totsl cash lunds 13B.302 2.078 142840 138,502 1078 142,640 Oth•r mon•tary asuts Unro$tii¢t•d nds Restrictod fund* Endowm•nt Total fund• Highworth Unitad R•forn￿d Chwth debt Tax reclaim due frryn HMRC 1,199 2,730 Church ￿.￿J$ Fund to whl¢h a•Mt b•long• Unrestricted Co•t A880ts retslnod for the charlty's own use (where th• net ofgranls18 gre•torth&n E2,CQJl Heatyno borf8rs. Purchased Aty?￿¢ 2016 Church ur Purcha￿ C￿c￿be1 2018 (Imman￿1 Sha¥el Dis￿11￿ Purthwd Jun• 2( 20,243 Unmtrid• 6,937 2.637 C￿k*- wrchased Sep 2019 Church ￿lId1r￿j and Manaé- Th)t rAvned b t￿ cha Unreslnct￿l Fund to whkh Ihbll r*l•t•• Unrestrthd Amount due Llablllll Gag + e*tri¢ for 2022 3,766 BWJ Breaktss¢- Chrislmas donaton Un￿tnCltd 1.000 Photoccp*r chorgeg Unre8lTra*J Tookn lor Seff Rellar￿e- hamst appeal Christma6 plaies to to chrtstian AWJ R68riCted 260 Resricbj 102 Slgned on b8half of all the Irustees Signature Print Name Date of roval Z.Il r A, (rJLJ FVJIJS Llly Y￿, Fp*Qli ## **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 recovery is shown in Other income in the following year. ## **Asset and investment sales and purchases** There were no investment sales or purchases during the year (in 2021 investment sales and purchases were nil) There were no asset sales or purchases during 2022 (in 2021 asset sales and purchases were nil) ## **Investment assets** The charity holds no investment assets ## **Transactions with related parties** There were no transactions with related parties in 2022 ( there were no transactions in 2021) ## **Cash Funds at 31 December 2022** |**Cash Funds at 31 December 2022**|**Cash Funds at 31 December 2022**| |---|---| |£
**Unrestricted funds**|| |General fund|66,187| |Memorial fund|63,783| |Car fund|8,532| |**Unrestricted funds**|**138,502**| |**Restricted funds**|| |Tanner - Immanuel|773| |Tanner - Ecumenical|490| |World concerns emergency|1| |Ministerial training|444| |Special appeals|352| |**Restricted funds**|**2,060**| |**Endowment funds**|| |DeepCap|**2,078**| Indepondent examlner* rgport to the truste88 of Immanuel United Refomied Church Swln(lon Charlty I report on the accounts of the Trust for the year ended 31 December 2022, which are set out on pages 1 to 3. Respective ￿sponsI￿.11￿.es of IDJStees and examiner The charity's trustees are responsible for the preparation of the 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 reSpC￿Sibllty to.. • examlne the accounts under section 145 of the 2011 Act . to follow ts procedures laid down in th8 general Directions given by the ￿mMISsion under sectson 145(5)(b) of the 2011 Act . to state whether parttcular matters have come to my attention Basis of independent examiner's report My examination was carried out in accordan￿ with the general Directions given by the Charity Commission. An examination indudes a review of the accounts'ng records kept by the charity and a comparison of the accounts presented wth those records. It also includes considerab'on of any unusual items or disdosures in the accounts and seeking explanations from you as trustees concemiThJ any such matters. The procedures uThdertaken do not provide all Ihe evidence that would be required in an audit and consequenlly no opinion is given as to N*thether the accounts present a 'true and fair vieN artd the report is limited to tr￿$@ matters s8t out in the next statement Independent examiner's statement In connection wlth my examination, no matter has come to my attention: i) which gNe3 me reasonable cause to believe that in any material respect the requirements.. . to keep accounb'ng records tn accordance with section 130 of the 2011 Act and • to prepare accounts which accord with the accounting records ar•J comply with the accounting requirements of the 2011 AGt have ￿t been met or ii) to which, in my opinion, attention should be drawn in order to enable a proper understarKling of the accounts to be reached Name: DavHJ Bevan Relevant professional qualffication or boty. ACMA CGMA Address". 96 Okus Road, Swindon Date". 1 g Fetsrv@r