Emmanuel West Wickham United Reformed Church Charity Trustees, Report and Financial Statements th Year to 30 SepteD]bei' 2024
Emmanuel West Wickham United Refornied Church Charity Trustees, Report and Financial Statements Year to 30 September 2024 Trustees, Re ort Charity Name and Address: Erninaniiel West Wickham United Reformed Cliurch Charity The Grove. West Wickham. Kent. BR4 9JS Charity Number: 1132128 Trustees: Mr lan Moore Mr Ian Paul Scott Mrs Philippa Ann Dowsett Mr James Hughes Lord Mrs Marion Moore (appoiiited 28 April 2024) Mr Daniel Beach (appointed 27 October 2024) Independent Person appointed to Review AccouDts: Mi. Keith Daniels FCA Structure, Governance and Management: Ih Tlie Chtty'S gov¢iniiigy dociiment was adopted 0117 Jiily 2009, and follows the United Refonned Cliurch A&seinbly approved forni. Tbe Cbarity cOMpriS all th¢ assets and fiinds held by and on behalf of Eminaniiel United Refornied Chiirch, West Wickham, otlier than pi'operties held linder ihe tnists declared in Schedule 2 of the Ulllted Reformed Chui'cli Act 1972 (as ameiided by the United Refornjed Church Act5 1981 and 2002) and those Iield oa other specifically declared trusts. The trLiStees are tlios¢ Inembers of the Cliarity, qualified to seive as trustees, appoitttcd by the Church Me¢tin8 of Emmaniiel West Wickham, United Reforn]ed Church, to act in accordance with th¢ procediires for the time being laid down by tlie aforementioned Chiirch Meeting which shall be in conforniity w&th the Scheme of Unioii of the United Refornied Churcb
Emmanuel West Wickham United Refornied Church Chai'ity Objectives and Activities The object of the Charity is the advancement of the Christian faith foi the benefit of the piiblic in accordance with the Scheine of Union of the United Refornied Church Whell reviewing activities, the Trustees have had regard for the Cliarity Commission's gliidallce on piiblic benefit and ill ptICula1 the specific guidance 011 cliarities for the advancement of religion. The Trustees consider that the charity opei.ates for the public benefit by: pi'oviding public worsliip at least weeldy maintaining and operating the Chi¢ biiildings as a space for worship, faith developinent and coinmunity activities offering baptisms, seivices of blessing. weddings and funerals providing support groups and activiti based oil oiir understanding of tlie Clwistian faitli. Diiring the year the charity adopted a new Mission stat¢ment wliich is:: To be at Ilie lieari of Ilie eommiiiilty, wl¢h a vlbraiit Clirisllaii presence oiid where everyoiie may beloiig aiid grow liifaith. Achievements This has been a yeai. of considerable cljange and developmeot at Emmaniiel as tlie cliiii'ch has continued to evaluate its calling and piirpose in the post-covid era and witli tlie possibilities engendered by the Gift of Grace legacy. Significant achievements included: Continuing oiir Warni Welcoine Fridays open to tlie community. in particular with the appointment of a sessional chef to cook a hety soiip. Appointing a Chilth'en and Family workei in janUY 2024 ld a Yoiidi worker in Api'il 2024. Both roles are half time and incliide support for Messy cliui.ch and establtshment of new groups for new parenls and babics, parcnts and toddlers, and a youth group. These roles are funded from tlie Gift of Grace legacy and grltS from tlie Synod Mission Fiind. Adopting a Mission statement following an Elders awayday in February Trialling a revised Sl¢ti1T¢ with 3 missional and 3 core groups to oversee areas of church life Launchiiig a new website, emnJanuelww.org.uk Hosting an in-person safeguarding training session ivn by the Synod safegu.dIllg oiricer, ld adopting a new Safeguarding Policy following URC Good Practice 6 Running a successfid financial stewardslup campaign Church membership grew to 113 including one member of our Messy Churcl) congregation received by believer's baptisiu. aiid 8 by transfer from the forniei. West Wickham Methodist church which closed in January 2024.
Emmanuel continiies as a church In transition. tn the last 2 years it has established a more OUtwd facing approach through Warm Welcome Fridays, ernploying a Children and Family Worker and a Youtli Worker, and has the ambition to employ a Community Worker, In soine ways our church is ci'eaking, in other ways theiE is a biizz in the biiilding and a zing in its step. with a renewed sense of piupose, Emergung froin lockdown days, Emmanuel lias fclt call¢d alld emboldened to look oiitwards. We don't yet know what shape of chiirch or Christian commiinity we may evolve into, but hope and pray that En]nianuel's faniily and others who have yet to find us, may be excited and giiided by God's vision and call ing for ow. life and mission. Finaneial Review The charity reported a Sil11]S of £ 4533 (2023 Surplus of £ 1950) oll the General Fiind. An upgrade of th¢ chui.ch audio visiial facilitics was undertakeii funded fro the Legacy fiind. The church recruited the first two of three planned Missional posls to be funded from the Gift of Grac¢ attd Mission and Outi'each Funds. We received a generous legaGy froin a fonner churcb member establisliing a Miisic in Worship Fiind. Total fiillds increased by £ 35342 to £ 709786. Reserves The Balance Slieet on page 4 shows the disposition of the various Charity Fiinds Ih totalling £ 709786 as at 30 September 2024, (2023 £ 674444). Trustees review the policy anniially and tl)ey consider tl)at the Unrestricted Funds which totalled £ 136526, (2023 £ 152159), disclosed in notes 14 and 15 to the accounts, are suffjcieiit for the objectives and activitics of Éh¢ Cliarity. Restricted Funds which totalled £ 573260. (2023 £ 522285), ar¢ disclosed in note 16 to tlie accounts and the purpose for which they are held is explained in die note. This report was approved by the Trustees on ) and ed on their belialf by . Trustee
Emmanuel West Wickham United Reformed Church Charity Statement nf Financial Activities (h ri or the Year Ended 30 September 2024 riunds Unrestricted Restricted Not¢ 14.15 16 Total 2024 Tolal 2023 Income Voluiilary Income Gifts and Donations iLgacy Mission and Oiitrea¢h Funding Grants Received iEtting of Premises Jnvestment Eiicome Incofftne Tax reclaimed 2 67232 67232 48700 63646 1000 15000 60000 48700 l3000 13000 48668 27278 2625 3 48668 4 6398 41489 15594 250 20880 2625 TotAI 122298 85205 207503 196979 Expenditure Charitable activities.. 'nistry and Mission 'nisl¢rial ¢OS15 Chur¢h a¢tiviti Donations payabl8 5 53862 7622 7 90241 200 53862 7622 l34471 200 50100 7025 87351 34230 Total 151925 34230 126155 144476 Surplus (Deficit) for the year (29627) Music Fund ulilized 16.l. 4994 EnerBY provislon utilitrd 12.1 90(K) 50975 21348 4994 52503 Deficit after use of reserves (15633) 50975 35342 52503 Funds at l October 2023 152159 522285 674444 621941 Funds at 30 September2024 £ 136526 5732 709786 674444 The notes on ydges 6 to 12 forni [t of these financial statements
Emmanuel West Wickham Llnited Reformed Church Charity Balance Sheet as at 30 September 2024 Unra8trict&l Funds Genet31 Designated Restricted Funds Total 2024 Total 2023 Note Fixed As8e¢8 Tangible a&sets Jnvestments io 60309 60309 60309 60309 60309 60309 Cui'rent Assets Debtors and prepayments J I Invoqlments and bank balantts 10893 10893 4757 13 103254 9720 573260 686234 657074 114147 9720 573260 697127 661831 Cuiry'ent ljiabilities Creditors payable within (Trne yr Energy Provision 12 (29650) (18000) (29650) (20696) (18tK)Q) (27000) (476.50) (47650) (47696) Iyet Cui"iYnt Assets 78586 9720 573260 649477 614135 To¢AI Net Assets 126806 9720 573260 709786 674444 Total Fund5 of the Chhrity Unrestricted Funds General Designated 14 15 1268(hS 126806 9720 138895 13264 9720 136526 152159 Resh'icted Funds Gift of Grace Mission and Ouueach Other Funds 16 420007 63525 89728 420007 63525 89728 419342 60379 42564 126806 720 573260 709786 674444 -136526 These Financial Ststements were approved by the Trusts on and signed on their beh&lf by Tnjstee The notes on pages 6 to 12 forni part of these financial statemts
Emmanud West Wickham United Reformed Church Charity Notes to the Statement of fiinancial Activities th For the Year Ended 30 September 2024 l. Accounting Polici£g (a} BA818 of piYpavation wid Assessment of goitig eoncern The Trustees CA)nfirm thaL" The Financial Statements have been prepared under the historical cost Convention witl) items recognised at cost or transaction value unless otl)erwise stated iii the relevant note(s) to th&8¢ accounts. The Financial Statements have beeii prewed in ordance with the Sthtement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance witli the Financial Reporting Standard appli¢abl¢ ii) th¢ UK and Rq)iiblic of Ireland, (FRS 102) i8su¢d in OGlob¢r 2019 and the Finan¢Aal Reporting Standard applAc4bl¢ in the United Kingdom and Republic of Ireland.O,"RS 102), and Ilie Chariti&g Act 2011 and UK Generally Accepted Practice as it applies from I" January 2019. with th¢ following exeepti¢)n: Inve8tsn¢nts in UK Gov¢rnm¢n¢ ritIe& whid) or¢ shown as Fix¢d Assets in the B81anc¢ Shebt 8r8 Jown llt st of acquisition and have not beeji rlated at market value at the Balance Sheet dato Th8 Trustees consider that the investmenLs are long terni investrnents and that it would be inisleading to reflect a than8e in market value in the Annual Financial Ststements, as rll1red under FRS 102. when it can be anticipated that, if they are lidd to maturity, they will revert to a value which is close to the cost of acquisition. Notwithstsnding the non-compliance witl) FRS l(fL in respect of the treatinent of the Knvestsnents in UK Government securitie& the Trustees consider that the Financial Statements present a true and fair view of tlie financial position of the Charity The Charity constitutes a public benefil enlity as defined by FRS 102 The TrSteeS consider that there are no material uii¢ertaiiJties aboirt tho Cliarity's abilty to continue as a goins con¢¥n. {b) Fund Aecoiinting UnrestriLtcd funds are available for use at the dis¢retion of tlie Churth in furtherance of its charitable ObJIlve$. R¢stri¢led lunds are restricted in their expenditure by the wnditions imposed by Ilie donor. {c) TAll%ible Fixed Assets There are currently no Tangxble Fixed A&sets cairid on the Balas)ce Sheet ofthe Charity (d) Investments Fixed assct invostments arc stated at historical Cost of acquisition. These investhients are UK based. denominated in Sterling. Current asset investhients are deposits with a maturity dRt¢ of between three months aiid one year. (e) Xncome All in¢orne is recognisd once the cbarity has entitlement to the incom¢ it is probable that the income will be received and th¢ amount of in¢om# re¢eivable can be measured reliably. (fj PensiQll8 Tbe Charity operates a defined contrkbution nsiOn schen)e throu811 NEST. Eligible employees are automatic&lly enrolled unI&8s ihey have exercised their right to opt out of SGbeine membership. Other eniployees are entitled to join the scheme. For all employees within the the Charity contribut&s 3 0/0 and the employe 5 ¢/0
Emmanuel West Wickham United Relormed Church Charity Accounting Policies -continued (g) Expenditui'e Liabilities are regnised as expenditure as soon as there ts a legal or constrnctive obligation )mmittinE the charity to that expenditur4 it is probable that settlement will bc iequired and the ainount of the obligation (zn be medsuted reliably. (h) Taxation The Ghuith is exceptd ¢lwity within the meaning of the Tax&5 Acts. Accordingly it is potentiRlly exempt from taxation in respect of incixne and capital 8ains received to the oKtent that such incoiThe or gains are applied to exclusively cjwitable purw)ses. No provision for tsxation Iw be¢n made tn these fmancial statements. (i) Eneiy Provision The churcli has an Energy Provision amounling to £18000 , which will allow adequate time to increase oui. voluntary tn¢vme our tncome from halls lettings thereby offsetting the in¢rease& in tbe ost of our enerbry supplies The provision will be ulilised over tlie two Ye enditig 30 ' September 2026.
Emmanuel West Wicltham United Reformed Church Charity Notes to the Statement of Financial Aetivities- continued For the Year Ended 30 September 2024 Uniestricted Funds General Legacy Fund Total Totsl 2024 2023 2. hicome Freewtll OfferinB and lSSIon Donations General donations Income Tax recovered under Gift Aid 48914 6788 48914 46459 6788 5485 11530 11530 11702 15000 67232 67232 78646 3. ttIng aiid Sales Jneome iting of preniiso8 48668 48668 41489 48668 48668 41489 k Investmw)I Income Inlcr¢st on Government Sto¢l deposits with baL&ers and with SoLiihern Province 6398 6398 4936 6398 6398 4936 5. Miniltry attd Mi88io Tliis is the contribution to the rxntral URC costs of training and providing ministers, and engaging in the mission of tli¢ ¢hur¢ £ 53862 53362 50100 6. MinisteYiAI Costs Ministers, Expee$ 3316 Running and maintaining the Manse 4306 3316 3141 4306 3884 £ 7622 7622 7025 In¢luda8 8grttd share of the Elmers End Free Church Ministerial Cost £762
Emmanuel West Wickham United Refornied Church Charity Notes to the StatcmeDt of Finallcial Activities- continued th For tbe Year Ended 30 September 2024 Unra8tri¢ted Funds General Legacy Total 2024 Total 2023 Building 7. Church AcÉivitltB Caretakll of Premise5 8.1 Hnlls, Manager Lighting heating and water Insurance Premises maintenance Music in worship 4994 Youth AL#ivities net c4)st 763 Communications and broadrAstin8 3583 Siindry expenses, 763 Catering donatio$ (580) 20295 9360 16464 4949 20295 9360 19243 5180 7716 4949 4750 29650 39632 4994 4645 763 450 3583 2615 763 3589 (580) (465) 16622 3544 £ 71K)75 16622 3544 90241 87351 &1 Cliuych Employ¢e$ The churth employed four people in the yeaT to 30th Septembef.2024 2024 2023 The remuneration of two peopl¢ caretaking and mana81118 tlie prernises, was 29655 24423 The remuneration of a Children and Family Worker aDd a Youth Workex. which wa8 charged a¥aittst the Gift of (kace Fund .vAs 20553 Employer Pension costs were 548 367 The Employment Allowance offset the cogt of Employer Nl Contribulions No employees received employee benefil (&xcludin8 ployer pe10Th LThts) of more than £ 600CK). 8.2 Th.steeS Remuneratioii Expenses and Reln¢ed Party TiwisAetion& None of the Trustees re¢¢ived any remuneration or expenw in tllo year (2023 nil) Te total amount of general donations received from Truste¢5 tn die year was £ 6040 (2023 £ 4565) The Charity considers that the Tntslees. Elders. and InISter are Key Management Personnel The Minister receives a stipend which is paid by the United Refomied C.hur¢h The charity pays a Contribution to the Ministry and Mi&8ion Fund of the URC Fn accordan with a formula set by the URC Southern Synod The amount is shown in Note 5. The Charity re1Ved a gra from the URC Soiithern Synod mi10 fiind of £ 13000 in the year. (2023 £ nil), towards the ¢0gt of employll]g a Children and Family Worker 9. Donatioiis Payable Churches tO8¢th in West Wickham 200 10 The Church Premises and the Manse are owlled by the Untied Refo[nO Church (Southern Province) Trust Limited, They are not assets of the Gharity and accoIdingly do not appear on the Bal)¢¢ Sh¢¢t. The Charity has all obligation to maintain the proFrrtie5 and costs of dolng so are shown in note 7
I mmanuel West Wickham United Reformed Church Charity Notes to the Statement of Financial Activities- continued th For the Year Ended 30 September 2024 Unrestricied Funds GeeaL Total Total 2024 2023 IA. Debton Owin8 by hirers of premises Income Tax recoverable under Gift Aid Prepaid utility expen Sundry 4724 4534 408 1227 4724 2054 4534 408 381 1227 3355 10893 10893 4757 12. CieditoiB and defei'i'ed intome inland Revenue for PAYFJNLC KitGh¢n ¢quipm¢nt renewal fund Premises maintenance Lettiiigs inwme relxived in advance Offertories received in adva Commitment for Life Deposits for churcl) orgaftisalioi Menibeis. Giving Commitments Sutidry 1757 3042 1757 3042 3059 1065 879 461 337 685 1613 1621 7053 5823 6342 8627 7198 879 337 1613 7053 6342 8627 29650 29650 20696 A2.1 Enei'y PlVIol0n Note l(1) £ 18000 18000 27())o 13. A) Fixed Ajyet Investments 13.1 The church holds the following fixed asset inveslments in UK Goverrnnent Stock: 30.9.24 30.9.24 30.9.23 Market Value £ 25400 Tre8sury 4.25D/o Stock 2032 at cost £ 25682 Acquired February 2009 £ 35000 Treasury 4.250/0 Stock 2036 al cost £ 35821 Acquired June 2010 25000 25IK)O 35309 35309 £ 61503 60309 60309 b) Cui'rent Awt Bwik Bxlanee3 13.2 Bolances held with Nat West Bank 13.2.1 Cash balaiic45 13.3 CAF Bank Current Account CAF Bank Deposit Awount Deposited with ChaTity Bank 'ft ofGra¢e a¢t 13A URC Southern Prov&n¢¢-Ellllnanuel account Gift of Grace account Mission and Outreach account 52005 100 5966 9799 55993 13&14 314784 303560 72349 68126 121512 102929 63525 60379 98282 686234 657074 10
Emmanuel West Wickham United Refornled Church Charity INotes to the Statement of Financial Activities- continued th For the Year Ended 30 September 2024 14. Ullresti'icted Funds The church operates two uniGstricled fund8". Revenue Reserve- this holds the accumulated surp1th8 of the church in respect of its ui)restri¢ted income and &xpenditure. The is no restriction on Iwcy FUl- this was &8tablished to te1ve and hold legacies and substhntial donations , gAven to the church by members and hdherents which carry no r¢8trictions a5 to their use. 14. The movements on the Uw>ricted Funds during the year were". Revenue t&¢Y Total Reserve Fund 2024 Total 2023 Balance at I" October 2023 Incoiiie Expenditure 54325 138895 133854 121298 121298 125071 {116765) (16622) (133387) (120030) 84570 Balance at 30th September 2024 £ 58858 67948 126806 138895 15. De8l%llllted Funds The church operates two designated funds: Building Maintenance Fund - this is estsblislied to fund MAIntenan of the church and aSSOGiated buildings. The maintenance is supervised by a Fabric Committee reporting to the Elders. Major maintenance decisions are approved by menibers at Cliur¢l) M¢¢ting. Manse Maintenance Fund- this is established to fund mainterw1 of the Manse. The mainteJ7ance is supervised by a Fabric Committee reporting to the Elders. MAjor maintcnance decisions are Approved by membeis at Cliurch Meeting. and in Consultsiion where appropriat¢ with the URC Southern Synod. 15.1 The movements on the DeS18nat Funds duTin8 the year wer Building Manse Maintenance Maintenan¢e Total Total 2024 2023 Balance at I" October 2023 Major maintenance costs Manse mainte41an¢e Costs 11969 { 3544) 1295 13264 35122 (3544) (21858) Balan¢¢ at 30th September 2024 8425 1295 9720 13264 M&intenan¢e As Supervised by the Finance and Property Group reEing to the Elders as we do not have a fabri¢ ¢ommittee. 11
mmanuel West Wickham United Reformed Church Charity Notes to the Statement of Financial Activities -continued th For the Year Ended 30 September 2024 16. RÈstritted Fundg: Tlie church operates six Te5tricted fuids.. Benevolent Fund- this is a%tablished to provide benevolenc& to those in need. in confidence at the discretion ofthe minister. It is fiind¢d by rdiring llectionS after communion servi¢&q and by oth donations. Memorial Fund-lhis is &stabliSh to provide for the comforL wellbein& and car< of membars and adherents of the diurch and users of di¢ prwnis&8 from the ¢ommimity. Tnterest is added to the Fund and tknFuad 18 open for furtbor donations. Hibbert Mcmorial Fund- this was estsblishd by a fornier member to provide for the supply of books and literature for use by the minister in his work. Intert is added to the Fund and GuriElldy most of the provision of books and literature for the minister is being inet from genetal funds. Musio Fiind- this was blIshed to provide for mainten¢In and renovation of the chui'ch organ. and it Vrn5 known as the Organ Fund. Following tlie rec*ipt of a I£gacy this year, to be used for tl)e provision of all musical instrnmeiils aiid the performance of n)usi¢ in the ¢hur¢h, the name of the fund was changed. Interest has not been added to this fund . 16.1 Tlie movements on the Restricted Funds dwin8 the year were: Benevolent Memorial Hibb Music Total 2024 Total 2023 Balance at ill October 2023 'fts and donations in the year Incoine Tax recoverable Interest eamej 3770 22392 107 2625 870 2609 13793 38000 42564 41176 48700 iooo 2625 250 926 925 56 3770 36587 (37) 2665 51793 94815 43351 (56) (4994) {5087) (787) Expendtture in the year Balance at 30th September 2024 £ 3770 36550 2609 46799 89728 42564 16.2 The Gift of Grace Legacy has been given to the church for the advanGem¢nt of the Christian Faith in the Community of W&8t Wickham. Ihe Missioii and Outreach liund lias been Established following the receipt of a donation froni a Trust set up for that purpose. Gift of Grace Fund 2024 2023 Mission and Outreach Fund 2024 2023 Balance Rt I, October 2023 Grant received in the year Gift receiveA Interest earned 419342 411789 13000 60379 60(X)O 379 16808 9354 3146 449150 421143 (29143) (1801) 63525 60379 Expenditure in the year Balance at 30th September 202A £ 4207 419342 63525 60379 12
Emmanuel West Wickham UnRted Refomed Church Charity th riinancial Statements for the Ycar Ended 30 September 2024 Independent Examiner's Report I report to the Trustees on my examination of the Financial Statements of Emmanuel Wes¢ Wickham United Refonned Church Charity. ("the Tn,). Chaiity number 11321 ?8, for th¢ year ended 30th September 2024, as Set out on pag&8 I to I l. Respo#sibilities and of Repolt As tlie C.l)arkty's Trustees, you are responsible for the preparation of the 8cc4)ullts in accordance witli th¢ reqiiirements of the Charities Act 2011 (the 2011 Act). Having satisfied myself that the Accounts are ellble for Independent Examination. I report in respect of my examination of the Tr[t'S accoiint5 carried out under section 145 of the 2011 Act. In carrying out niy examination I have followed the Direction5 given by the Charity Commission under StIon 145(5)(b) of the 2011 Act. Indepen(lent Ex4miiier's Slalemeiit I have conipleted my oumination. I confirm thai no matters have ¢ome lo my attention in connection with the examinatioll giving me cause to believe.. the a¢counting records were not kept in a(x0rdae with Section 130 of the Charities Act. or the a¢counts do not aecord with the altIng rerds. or the accounts do not comply with the acrA)unting requirements nrnIng the fonn and ntent of the arxounts set out in the Chartii&% (Arwunls and Reports) Re8ulations 2008. her than any requirement ihat the accounts give a true and fair view. which is not a matter considered as part of an Independent ExamiDation, th¢ accounts have not prepared in accordance with the method and principl&% of the Staiement of Recommended Praciice for 0niAns and reporting by ¢haritie8 (applicable to charities pi'eparing their a¢counts in accordance with the Financial Reporting standard applicable in the UK and RUbliC of ]reland. (FRS 102) ). I have no concerns and have wme across no other matt¢rs in cnnnects'on with the examination to which attention should be drawn in this report in order to enable a propci undstanding of the a¢¢ounls to be reached. Signed by the Independent Exarnirt Dated Indcpcndcni Examiner Mr K.Danie15 FCA 20 The Avenue W&8t Wickham. BR4 ODY 13