IMMANUEL UNITED REFORMED CHURCH SWINDON CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2023
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 was throughout the year ending 31[st] December 2023 a local church of the United Reformed Church in Great Britain and of the South West Synod of the Church. It was registered on 28[th] July 2009 as Charity Number 1130794. This Charity was renamed as Immanuel with Highworth United Reformed Church Swindon Charity on 1[st] January 2024, following agreement that from that date this charity will be a single church worshipping in two locations. Details of this change will be reported in the next trustees’ report for the year ended 31[st] December 2024.
Immanuel Church is situated in Upham Road, Swindon, Wiltshire, SN3 1DH, its website is at immanuelurc.org, 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 1[st] January 2023 until the date this report was approved are: Michael John Denton, Anne Kathryn Farrow, Elizabeth Louise Gibney, Michael Dennis Gordon, Patricia Mary Hayes, Maria Kawonga, Dr Donald Edwin Macarthur, Helen Elizabeth Marson and Edward Gunther Thomas. Stephen Kenneth Brain served from 1[st ] January 2023 until 27[th] April 2023. June Dorothy Margaret Harvey-Smyth served from 27[th] April 2023 until the date that this report was approved. The minister throughout the year was Rev Robert Hugh Jordan.
The Church buildings 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 2023.
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
Attendance at morning worship has slightly increased during 2023, although in common with other churches this remains lower than pre-pandemic levels. Our worship continues to benefit from choir singing each week. Many members of the congregation now take advantage of the provision of tea and coffee on some Sundays to continue sharing fellowship after worship, as well as a popular monthly Tuesday “tea and chat” time.
During the year our minister took advantage of a United Reformed Church scheme to take a three month sabbatical break from his normal responsibilities. During this period we were blessed by the opportunity to hear from a variety of other ministers and worship leaders, while awaiting the return of our own minister.
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: Congregational offerings increased slightly over 2022 levels, and other voluntary giving (leaving a 2022 legacy on one side) remained broadly the same. At the same time income from room bookings showed a further increase. There was again no major maintenance expenditure and no associated grants.
In common with most organisations Immanuel suffered a very sizeable rise in fuel costs in 2023, but there are no other significant changes in Receipts and Payments from the previous year to report. The overall general fund outcome for 2023 was a small deficit of £2,802.
No significant changes are anticipated for 2024, 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 31st December 2023 represents eight months of the budgeted 2024 expenditure, although additional funds are available in the Memorial Fund, 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 £4,277 at the year end available for various defined purposes.
This report was approved by the Elders' Meeting on 4th April 2024 and is signed on its behalf by the minister Rev Robert Jordan.
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Independent examinerfs report to the Inle0S of Immanuel United Refornied Church Swindon Charity I report on the accounts of the Trust for the year ended 31 Dember 2023, bthich are set out on pages 1 to 3. Respective responsibilities of trustees and examiner The charttys trustees are responsible for the preparation of the accounts. The chanty's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 Ith8 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 proc£dures laid down in the general Directions given by the mMiSsion under sectson 145(5){b) of the 2011 Act . to state whether particular matter5 have come to my attention 8asis of independent examinerfs report My examination was carrted out in accordan with the general Direcb"ons given by the Charity Commission. Jln examination indudes a review of the accounting records kept by the charity and a comparison of the accounts presented Trmth those records. It also includes considerab'on of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concemiThJ any such matters. The procedures undertaken do not provide all the eviden(E that would be required in an audit and consequentty no opinion is given as to whether the accounts present a 'true and fair vrev/ and the report is limited to those matters set out in the next statemenL 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 requirements: . to keep accounting records in accordan wilh section 130 of the 2011 Act and . to prepare accounts which accord with the attounting records and comply the accounting requirements of the 2011 ALX have not bn met or li} to which, in my opinion. attention should be drawn in order to enable a proper undetstsnding of the accounts to be reached Name.. David Bevan Relevant professional qualification or bcty. ACMA CGMA Address: 96 OkLts Road. Swindon Date: 8" Plf. 4 20¥
Immanuel United Reformed Church Swindon Charity
REGISTERED NO: 1130794
Receipts and payments accounts
For the period from 1 January 2023 to 31 December 2023
Receipts and payments
| Receipts | Unrestricted funds Restricted funds £ £ 46,385 2,893 503 433 11,328 1,049 - 1,230 1,295 35,057 6,860 1,199 92 852 175 103,681 5,670 |
Unrestricted funds Restricted funds £ £ 46,385 2,893 503 433 11,328 1,049 - 1,230 1,295 35,057 6,860 1,199 92 852 175 103,681 5,670 |
Endowment funds £ - - - - - - - - - - - 19 19 |
Total funds £ 46,385 2,893 936 12,377 - 1,230 1,295 - - 35,057 6,860 1,199 92 871 175 109,370 |
2022 £ |
|---|---|---|---|---|---|
| Voluntary income | - | ||||
| Offerings | 46,385 | - | 46,385 | 45,226 | |
| Harvest appeal | 2,893 | - | 2,893 | 2,890 | |
| Gifts and donations | 503 | 433 | - | 936 | 5,262 |
| Income tax refunds under Gift Aid | 11,328 | 1,049 | - | 12,377 | 12,987 |
| Legacy | - | - | - | 10,000 | |
| Church flowers | 1,230 | - | 1,230 | 835 | |
| Other special appeals | 1,295 | - | 1,295 | 916 | |
| - | |||||
| Other income | - | ||||
| Church lettings | 35,057 | - | 35,057 | 33,225 | |
| Incomegenerated byChurchgroups | 6,860 | - | 6,860 | 5,789 | |
| Recoveryof sharedprioryear costs | 1,199 | - | 1,199 | 1,347 | |
| Other fundraising | 92 | - | 92 | 249 | |
| Interest | 852 | 19 | 871 | 43 | |
| Others | 175 | 175 | 266 | ||
| Total receipts | 103,681 | 5,670 | 19 | 109,370 | 119,035 |
Payments
| Ministry& mission fund | 41,940 | - | 41,940 | 43,736 | ||||
|---|---|---|---|---|---|---|---|---|
| Maintenance of manse | 3,333 | 3,333 | 509 | |||||
| Ministerial costs | 2,572 | - | 2,572 | 4,288 | ||||
| Church runningcosts | 35,958 | - | 35,958 | 23,970 | ||||
| Maintenance of church buildings | 10,474 | 10,474 | 13,318 | |||||
| Worshipcosts | 5,026 | - | 5,026 | 6,276 | ||||
| Costs of churchgroups | 3,742 | - | 3,742 | 2,418 | ||||
| Grants payable and restricted donations passed on |
3,287 | 4,398 | - | 7,685 | 6,031 | |||
| Other | 1,442 | - | 1,442 | 1,347 | ||||
| - | - | |||||||
| Sub-total | 107,774 | 4,398 | - | 112,172 | 101,893 |
Asset purchase
| - | ||||||||
|---|---|---|---|---|---|---|---|---|
| Total payments Net of receipts/(payments) Transfers between funds Cash funds last year end Cash funds this year end |
107,774 | 4,398 | - | 112,172 | 101,893 | |||
| - | ||||||||
| - 4,093 | 1,272 | 19 | 2,802 - |
17,142 | ||||
| - | ||||||||
| 138,604 | 1,958 | 2,078 | 142,640 | 125,498 | ||||
| 134,511 | 3,230 | 2,097 | 139,838 | 142,640 |
Statement of assets and liabilities at the end of the period Cash funds funds Totsl fund8 Bank and 8uildry SotietyuJrrentaTrY deposit accotsms 134.003 1097 139.330 Totalcash funds 134,511 1097 139,B38 funds fund¥ Tolal fund• HvJfrwrth United Reformed Chwch debt letUrYJ$ Tax red4im due frcffi HPARC 1501 831 Fund towhich Assets retained for th• charity's own use rxfjt netof9Wts 9r¢at•rtrthi £2.C¥Jll 2016 2018 11mm•fi Share) 937 Cook. purchased Sep 2019 Church buJvJ 8r¥J Mans8-n odtytscha 2.982 Fund to Amount du• Uabllitles Gas + thrJr •$ fw2023 2.341 toC*rr&il 437 to Signed on behalf of all the twslees Signature Print Name Date of appwoval Y AIK&L Zo 4 2e24.
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 2022 investment sales were nil) There were no asset sales or purchases during 2023 (in 2022 asset sales were nil)
Investment assets
The charity holds no investment assets
Transactions with related parties
There were no transactions with related parties in 2023 ( there were no transactions in 2022)
Cash Funds at 31 December 2023
| £ Unrestricted funds |
£ Unrestricted funds |
|---|---|
| General fund | 65,396 |
| Memorial fund | 58,782 |
| Car fund | 10,333 |
| Unrestricted funds | 134,511 |
| Restricted funds | Restricted funds |
|---|---|
| Tanner - Immanuel | 773 |
| Tanner - Ecumenical | 490 |
| World concerns emergency | 1,050 |
| Ministerial training | 444 |
| Special appeals | 473 |
| Restricted funds | 3,230 |
| Endowment funds | |
| DeepCap | 2,097 |