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← Emmanuel West Wickham United Reformed Church Charity

2025-09-30-accounts

EMMANUEL WEST WICKHAM UNITED REFORMED CHURCH CHARITY

CHARITY NO.; 1132128

REPORT AND ACCOUNTS for the year ended 30 September 2025 www.emmanuelww.org.uk

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Emmanuel West Wickham United Reformed Church Charity

Status: Charity registration no. 1132128 ;
The charity's governingdocument is its constitution
adopted on 7July 2009
Address The Grove
WestWickham
Kent BR4 9JS
Trustees lan Moore
Pippa Dowsett
James Lord
lan Scott (resigned 14 January 2025)
Marion Moore
Daniel Beach (appointed 27 October 2024)
Independent examiner: Keith Daniels FCA
20 The Avenue
West Wickham BR4ODY
Bankers: Co-operative bank
1 Balloon Street
Manchester M4 4BE
CAF Bank
25 Kings HillAvenue
Kings Hill
West Malling
KentME194JQ

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Emmanuel West Wickham United Reformed Church Charit

Trustees’ report for the year ended 30 September 2025

The Trustees present their annual report together with the financial statements for the charity for the year ended 30th September 2025. The financial statements comply with the Charities Act 2011, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective 1 January 2019).

Structure, Governance and Management

Emmanuel West Wickham United Reformed Church Charity (‘the charity'} comprises all the assets and funds held by and on behalf of Emmanuel West Wickham United Reformed Church other than properties held under the trusts declared in Schedule 2 of the United Reformed Church Act of 1972 (as amended by the United Reformed Church Acts 1981 and 2000) and those held on other specifically declared trusts.

The charity is governed by its constitution and operates in accordance with the Scheme of Union of the United Reformed Church.

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Trustees must be Church Members and are appointed by the Church Meeting.

The church buildings together with the manse do not form part of the charity's property.

Objectives and Activities

The object of the charity is the advancement of the Christian faith for the benefit of the public in accordance with the Scheme of Union of the United Reformed Church.

The charity's Mission Statement adopted in 2024 is:

To be at the heart of the community with a vibrant Christian presence, and where everyone may belong and grow in faith

The trustees have had regard for the Charity Commission's guidance on public benefit and in particular the specific guidance on charities for the advancement of religion. The trustees consider that the charity operates for the public benefit by: - providing public worship at least weekly - maintaining and operating the church buildings as a space for worship, faith development, and community activities

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Emmanuel West Wickham United Reformed Church Charit

Trustees’ report for the year ended 30 September 2025

Achievements

During 2024/25, Emmanuel has seen a transition in leadership, but no diminution in our efforts to fulfil our vision statement.

Our Minister, Revd David Pickering, retired at the end of February 2025, and since then church life has been energised by the Elders, continuing to work through the structures set up in 2024, comprising three missional groups:

and three support groups:

In addition the Elders have established a vacancy group to engage with the wider URC’s pracesses, leading, we hope in the near future, to a new minister of word & sacraments.

Over the course of the year, the church has had much to celebrate. All the Christmas and Easter services were well attended, and we focused on the Season of Creation in September. There were two “all-in-one” services involving all parts of the church which were joyful and uplifting, and our regular diet of classic church, Messy Church, parade and 5" Friday dementia-friendly services were supplemented with a weekly Pause for Prayer session on Fridays.

Over 2024/25, we celebrated 1 wedding and conducted 5 services of thanksgiving for former members.

In our Children & Youth work, we were well-served by our Children & Families Worker, and by our Youth Worker (up to her resignation in September 2025). Our Community & Outreach Work has been bolstered by an appointment to the post of Community Worker at the end of September. These three missional posts are funded from our Gift of Grace, by grants from the URC Southern Synod Strategic Mission Fund and also by a grant from the Benefact Trust.

We also give thanks for our other paid staff, the Halls Manager and two caretakers, who provide a welcoming presence to the many community groups who use our premises.

The life of the church also relies on every member and adherent who contributes much by their attendance, prayerful support and direct volunteering, from helping run Warm Welcome, making pastoral visits, catering for special events, diarising visiting preachers, looking after the finance, editing the newsletter, keeping the noticeboards up-to-date, fixing repairs & maintenance, and so on. We give thanks for everyone’s service, whether front of house or hidden in the background.

Emmanuel continues to work to its vision statement and is not standing still. We give thanks for all that

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Emmanuel West Wickham United Reformed Church Charit

Trustees’ report for the year ended 30 September 2025

Financial Review

Total income for the year was £271,106. Total expenditure was £233,874 leading to a surplus across all funds of £37,232.

The general fund showed a surplus of £10,997 after transfers including £9,000 from the energy reserve. Regular offerings rose by over £5,000 compared to the previous year thanks to the congregation's generous response to the Every Person Challenge in summer 2024, which also led to an increase in oneoff donations in the year.

General fund expenditure rose by just over £4,000 from the previous year. Increases in Ministry and Mission contributions and staff costs were offset by reductions in utility costs and repairs.

The charity received legacies of £29,575 in the year of which £25,125 had no restrictions on their use and have been added to the designated legacies fund. £4,450 was a further receipt to the Music in Worship fund.

Net expenditure of £5,669 was charged to the designated maintenance funds. As permitted by the SORP insurance claims have been offset against related expenditure.

Significant works took place at the manse following the minister's departure. A restricted manse fund has been established to hold the proceeds of manse letting, which under the Synod manse policy may theonlywork be usedundertaken. on upgrading theThe manse manse.has been A grantlet from from the3rd SynodOctober manse 2025 fundso, although was receivedthis fund to coveris in part ofdeficit at the end of the financial year, we expect that future rentals will reverse the position in 2025-26.

The Gift of Grace restricted funds showed a surplus of £13,523. The charity is benefitting from grants from the Synod Strategic Mission fund in respect of the 3 Missional posts charged to this fund, and also received a grant of £15,000 from the Benefact Trust for the Community Worker post. Of the 3 Missional roles, 2 were in post throughout the year and the Community Worker post was filled from 29 September 2025. The Youth Worker post became vacant at the end of the year but a replacement will be sought. The funds continue to generate significant amounts of interest; however the charity expects this fund to show new expenditure in 25-26 and future years with the 3 roles in post. The Facilitation Group continues to review further projects for spending within this fund.

The presentation of the accounts was amended so that several items previously shown as provisions were reclassified as funds of the charity, as there was no liability to third parties. This includes funds held on behalf of the Emmanuel Fellowship which have been treated as a Restricted fund. Comparative figures have been restated.

At the year end the charity had total reserves of £777,633. Of these, £592,298 are restricted and £185,335 are unrestricted.

Emmanuel West Wickham United Reformed Church Charit

Trustees’ report for the year ended 30 September 2025

Reserves Policy

The charity's policy for its designated reserves is:

In addition, legacies with no restrictions on their use are added to the legacies fund, which may be spent on special projects, such projects to be approved by the Church Meeting.

The charity considers that the major risks relating to the general fund are:

The third risk is mitigated by the buildings maintenance reserve. The trustees consider that a general fund reserve of around one-third to one-half of voluntary and premises letting income should be maintained, This gives a range of £40,000 to £60,000. Where general fund reserves exceed the target range trustees will consider further transfers to the building maintenance reserve.

This report was approved by the trustees on 22 January 2026 and signed on their behalf by

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Independent Examiner's Report to the Trustees of Emmanuel West Wickham United Reformed Church Charity

| report to the charity trustees on my examination of the accounts of the charity for the year ended 30 September 2025.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

| report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Act.

Independent examiner's statement

Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because lama member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that, in any material respect:

  1. accounting records were not kept in accordance with section 130 of the Act; or 2. the accounts did not accord with those records; or

  2. the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

attention| have no concernsshould be anddrawn havein comethis report acrossin noorder other matters to enable ina proper connection withunderstanding the examinationof the accounts to which to be reached.

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Keith Daniels FCA 20 The Avenue ; West Wickham BR4 ODY

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Emmanuel West Wickham United Reformed Church Charity

Statement of financial activities

fortheyear yearended 30 September 30 September 2025 .
{restated}
Total Total
General Designated Restricted Restricted funds funds
Note fund funds funds Gift ofGrace 2025 2024
£ £ £ £ £ £
Income from:
Donations and Jegacies 3 76,493 27,625 35,786 42,150 182,054 132,787
Charitable activities 4 5,125 - 2,020 - 7,145 -
Activities to raise funds 5 49,165 - 3,074 - 52,239 48,668
Interest 4,707 - 2,549 22,412 29,668 27,278
Total income 135,490 27,625 43,429 64,562 271,106 208,733
Expenditure on:
Raising funds - - 567 - 567 -
Charitable activities 130,960 8,908 42,400 51,039 233,307 181,183
Total expenditure 6 130,960 8,908 42,967 51,039 233,874 181,183
Net income/{expenditure) 4,530 18,717 462 13,523 37,232 27,550
Transfers between funds 14 6,467 {4,467} (2,000) - ~ -
Netmovement in funds 10,997 14,250 (1,538) 13,523 37,232 27,550
Reconciliation offunds
Total funds brought
forward 58,858 101,230 96,781 483,532 740,401 712,851
Total funds carried
forward 14 69,855 115,480 95,243 497,055 777,633 740,401

All of the above results derive from continuing activities. There were no other recognised gains and losses other than those stated above. Movements in funds are disclosed in note 14 to the financial statements.

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Emmanuel West Wickham United Reformed Church Charity

Balance sheet

as at 30 September 2025

; (restated)
Note 2025 2024
Fixed assets
Tangible assets
Investments		 9
10		 -
60,309		 -
60,309
Total fixed assets ; 60,309 60,309
Current assets
Debtors 11 28,126 15,708
Investments 12 323,949 309,969
Cash at bank and in hand 386,335 376,280
Total current assets 738,410 701,957
Creditors:amountsfallingdue
withinoneyear		 13 (21,086) (21,865)
Netcurrent assets 717,324 680,092
Total assets fess current liabilities 777,633 740,401
Creditors: amounts falling due after more
than oneyear
Provisions for liabilities and charges
Net assets 15 777,633 740,401
The funds ofthe charity:
Restricted funds 592,298 580,313
Unrestricted funds:
- General funds 69,855 58,858
- Designated funds 115,480 101,230
Total unrestricted funds 185,335 160,088
Total charityfunds 14 777,633
a		 740,401
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The accounts were approved and authorised for issue by the trustees on 22 January 2026 and signed on their behalf by:

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Daniel Beach, Trustee

Marion Moore, Trustee

Emmanuel West Wickham United Reformed Church Charit

Notes to the accounts for the year ended 30 September 2025

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The accounts are prepared in Sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.

Emmanuel West Wickham United Reformed Church Charity meets the definition of a public benefit entity under FRS 102.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

investments in UK Government securities shown as fixed assets on the balance sheet are shown at cost of acquisition and have not been restated at market value at the balance sheet date. The trustees consider that these investments are long term and will probably be held to maturity and it would therefore be potentially misleading to reflect a market value when they will ultimately be realised at a value close to cost.

Notwithstanding this non compliance with FRS 102, the trustees consider that the accounts present a true and fair view of the financial position of the charity.

{ii} Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

(ifi) Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

(iv) Income recognition

Income is recognised and included in the accounts when all of the following criteria are met:

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Emmanuel West Wickham United Reformed Church Charity

Notes to the accounts. for the year ended 30 September 2025

1 Accounting policies (cont'd)

The following specific policies are applied to particular categories of income:

(v) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

(vi) Fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. The cost of minor additions or those costing below £1,000 are not capitalised.

Investments held as fixed assets are stated at historic cost.

(vii) Pensions

The charity's employees are able to make contributions into a defined contribution pension scheme. Eligible employees are automatically enrolled unless they have exercised their right to opt out of scheme membership. Employees contribute 5% of their salary and the charity contributes 3%.

(viii) Current asset investments

Current asset investments include deposits held with a maturity of between three and twelve months.

(ix) Cash at bank and in hand

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{x} Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

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Emmanuel West Wickham United Reformed Church Charit

Notes to the accounts for the year ended 30 September 2025

2 Comparative Statement of Financial Activities for prior year ending 30 September 2024 (restated)

Total
General Designated Restricted Restricted funds
fund funds funds Gift ofGrace 2024
: £ £ £ £ £
Income from:
Donations and legacies 65,532 2,930 51,325 13,000 132,787
Other trading activities 48,668 - - - 48,668
Investments 6,398 - 926 19,954 27,278
Total income 120,598 2,930 52,251 32,954 208,733
Expenditureon:
Charitable activities 126,765 20,188 5,087 29,143 181,183
Total expenditure 126,765 20,188 5,087 29,143 181,183
Net gain/(loss) on investments
Net income/(expenditure) (6,167) (17,258) 47,164 3,811 27,550
Transfersbetween funds 10,700 (10,700) -
Netmovement infunds 4,533 (27,958) 47,164 3,811 27,550
Reconciliation offunds
Total funds brought forward 54,325 130,418 48,387 479,721 712,851
Total funds carried forward 58,858 102,460 95,551 483,532 740,401
3 Incomefrom donationsand legacies ,
Total Total
General Designated Restricted Restricted funds funds
fund funds funds Gift ofGrace 2025 2024
£ £ E £ £ £
Freewill Offering 53,501 - - - 53,501 48,914
Gift Aid Thereon 12,654 - - - 12,654 11,530
Donations 10,338 13,698 350 24,386 21,343
Legacies - 25,125 4,450 - 29,575 38,000
Grants: - - -
Benefact Trust - - - 15,000 15,000 -
URCSouthern Synod:
Strategic Mission Fund - - - 26,800 26,800 13,000
Building maintenance 2,500 - - 2,500 -
Manse - - 17,638 - 17,638 -
Total 76,493 27,625 35,786 42,150 182,054 132,787

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Emmanuel West Wickham United Reformed Church Charity _

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, Notes to the accounts for the year ended 30 September 2025

3 Income from donations and legacies (cont'd)

Income from donations and legacies - prior year (restated)

Total
General
fund		 Designated
funds		 Restricted
funds		 Restricted
GiftofGrace		 funds
2024
£ £ £ £ £
Freewill Offering 48,914 - - - 48,914
Gift AidThereon 11,530 - - - 11,530
Donations 5,088 2,930 13,325 - 21,343
Legacies - - 38,000 - 38,000
Grants:
URCSouthern Synod: :
Strategic Mission Fund - - - 13,000 13,000
Total 65,532 2,930 51,325 13,000 132,787
4 incomefromcharitableactivities
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds 2025 funds funds 2024 i
£
£
£
£
£
£
Church activities 5,125 - 5,125 - - - 4
Fellowship - 2,020 2,020 - - -
5,125 2,020 7,145 : : :
5 Activitiestoraisefunds Unrestricted Restricted Total Unrestricted Restricted Total
funds funds 2025 funds funds 2024
£ £ £ £ £ £
Letting ofpremises 49,165 - 49,165 48,668 - 48,668
Manse letting - 1,395 1,395 - - - i
Fundraising events - 1,679 1,679 - - -
49,165 3,074 §2,239 48,668 - 48,668

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Emmanuel West Wickham United Reformed Church Charity

Notes to the accounts for the year ended 30 September 2025

6 Expenditure

Expenditure
: Total Total
General Designated Restricted Restricted funds funds
fund funds funds Gift ofGrace 2025 2024
£ £ £ £ £ £
Fundraising costs - - 567 - 567 567
Charitable activities:
Ministry
URC Ministry & Mission 57,186 - - - 57,186 53,862
Minister's expenses 2,020 - - - 2,020 3,372
Manse costs 2,787 1,295 21,585 - 25,667 4,306
Running the church
Staffcosts 36,686 . . - 36,686 29,655
Light, heat and water 15,523 - - - 15,523 16,464
Insurance 2,506 - - - 2,506 4,949
Repairs & maintenance 6,367 4,374 - - 10,741 29,687
Other property costs - 2,065 2,457. - 4,522 -
ITand telephone 1,573 - - 405 1,978 -
Printing & stationery 2,064 - - - 2,064 -
Otherfinance costs 1,473 - ~ 589 2,062 -
Church and mission activities
Staffcosts - - - 35,410 35,410 ‘21,101
Music and copyright 341 - 5,481 5,822 8,577
Children & youth 937 399 - 2,246 3,582 8,805
Community 838 722 - 5,843 7,403 (580)
Worship 330 - - - 330 -
Propertydevelopment - - - 6,546 6,546 -
Other costs 329 53 457 - 839 785
Donations - - 12,420 - 12,420 200
130,960 8,908 42,400 51,039 233,307 181,183

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Notes to the accounts for the year ended 30 September 2025

Expenditure - prior year (restated)

Total
General Designated Restricted Restricted funds
fund funds funds Gift ofGrace 2024
£ £ £ £ £
Charitable activities:
Ministry
URC Ministry& Mission 53,862 - - - 53,862
Minister's expenses 3,316 - 56 - 3,372
Manse costs 4,306 - - 4,306
Runningthe church
Staffcosts 29,655 - - - 29,655
Light, heatand water 16,464 - - - 16,464
Insurance 4,949 - - - 4,949
Repairs& maintenance 9,484 20,166 37 - 29,687
Church and mission activities
Staffcosts
Musicandcopyright		 3,583 - 4,994 21,101
-		 21,101
8,577
Children &youth 763 - - 8,042 8,805
Catering& hospitality (580) - - - (580)
Othercosts 763 22 - - 785
Donations 200 - - - 200
126,765 20,188 5,087 29,143 181,183
Staff costs
2025 2024
£ £
Staff costs were as follows:
Salaries and wages 69,317 50,208
Social Security costs - -
Employer's contribution to defined contribution pension schemes 2,779 548
Total 72,096 50,756

7 Staff costs

The average number of staff on a headcount basis during the year was 5 (2024: 4)

There were no employees whose total employee benefits (excluding employer pension costs) exceeded £60,000 (2024: nil).

Employer National insurance contributions are covered in full by the Employment Allowance.

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Emmanuel West Wickham United Reformed Church Charity

Notes to the accounts for the year ended 30 September 2025

8 Trustees’ remuneration and Related party transactions

None of the Trustees have been paid any remuneration in their role as trustees. The charity has entered into agreements with 3 trustees in relation to payments made in respect of other roles, namely as organist, lay preacher and audio-visual operator. The total amount paid during the financial year under these agreements was £2,520 (2024: £nil).

The Charity considers that the Trustees, Elders and Minister are Key Management Personnel.

The minister received a stipend (until his retirement at the end of February 2025) which is paid by the United Reformed Church. The charity pays a contribution to the Ministry and Mission Fund of the URC in accordance with a formula set by the URC Southern Synod. The amount is shown in note 6.

The charity received grants from several funds of the URC Southern Synod during the year. These are shown in note 3.

The charity also received a grant from the Benefact Trust. One of the charity's trustees is also a trustee of the Benefact Trust.

The aggregate amount of donations received from trustees in the year was £6,720 (2024: £6,040).

9 Tangible fixed assets

The church premises and the manse are owned by the United Reformed Church (Southern Synod) Trust Ltd. They are not assets of the charity and accordingly do not appear on the balance sheet.

The charity has an obligation to maintain both premises and the costs of doing so are shown in note 6.

10 investments

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||||||| |---|---|---|---|---|---| |2025|2024| |£|£| |£25400|Treasury 4.25%|Stock|2032|25,000|25,000| |£35000 Treasury 4.25%|Stock|2036|35,309|35,309| |60,309|60,309|

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Investments are shown at cost as described in note 1.

11 Debtors

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||||| |---|---|---|---| |2025|2024| |£|£| |Trade|debtors|510|4,724| |Prepayments|3,283|1,342| |Gift Aid|recoverable|224|4,534| |Accrued|income|5,183|4,815| |Other debtors|18,926|293| |Total|28,126|15,708|

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Emmanuel West Wickham United Reformed Church Charity: =

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Notes to the accounts for the year ended 30 September 2025

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|||||||| |---|---|---|---|---|---|---| |12|Current|asset|investments|‘| |2025|2024| |£|£| |Deposits|with|a|maturity|date|of:| |Three|to|six|months|-|-| |Six to twelve|months|323,949|309,969| |Total|323,949|309,969| |13|Creditors: amounts falling due within one year| |Restated| |2025|2024| |£|£| |Bank|loans|and|overdrafts|-|4,830| |Trade|creditors|13,338|680| |Taxation|and|social|security|2,012|1,757| |Other|creditors|1,746|599| |Deferred income|1,125|1,566| |Deferred|income|-|giving appeal|-|6,342| |Charitable|collections|not|paid|over|2,172|4,123| |Accruals|693|1,968| |Total|21,086|21,865| |Deferred|income| |2025|2024| |£|£| |Balance|at beginning of year|7,908|1,146| |Amounts|released|to income|(7,908)|(1,146)| |Amounts|deferred|in|the year|1,125|7,908| |Balance at the end of the year|1,125|7,908|

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income is deferred when it has been invoiced or received in advance of the relevant activity being carried out or (in the case of grant income) when performance-related conditions have not yet been met.

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Emmanuel West Wickham United Reformed Church Charit

Notes to the accounts for the year ended 30 September 2025

14 Movements in funds

Movements in funds
At 1Oct Incoming Outgoing At 30 Sep
2024 resources resources Transfers 2025
£ £ f£ £
Restricted funds:
Benevolent fund 3,770 94 (457) - 3,407
Hibbertfund 2,609 69 - - 2,678
Memorial fund 36,550 3,359 (2,457) - 37,452
Music in Worshipfund 46,799 5,679 (5,481) - 46,997
Emmanuel Fellowship 7,053 2,208 - (2,000) 7,261
Manse - 19,033 (21,585) - (2,552)
Charity appeals - 12,987 (12,987) - -
General restricted funds 96,781 43,429 (42,967) (2,000) 95,243
Mission & Outreach fund 63,525 2,148 (9,694) - 55,979
Gift ofGrace legacy 420,007 62,414 (41,345) - 441,076
GiftofGrace ~~483,532 +64,562. ~~—s«(51,039) =i‘!~S~é«7,055
Total restricted funds __580,313 _107,991 (94,006) (2,000) 592,298
Designated funds
Unrestricted legacies 67,948 25,125 (2,065) 91,008
Building maintenance 8,425 2,500 (4,374) 4,533 11,084
Manse maintenance 1,295 - (1,295) -
Energy 18,000 - - (9,000) 9,000
Other church funds 5,562 - (1,174) 4,388
Total designatedfunds 101,230 27,625 (8,908) (4,467) 115,480
General fund 58,858 135,490 (130,960) 6,467 69,855
Total unrestricted funds 160,088 163,115 (139,868) 2,000 185,335
Totalfunds 740,401 271,106 (233,874) - 777,633

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Emmanuel West Wickham United Reformed Church Charity

Notes to the accounts for the year ended 30 September 2025

14a Movements in funds (Cont'd)

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|||||||||| |---|---|---|---|---|---|---|---|---| |Movements|in|funds|- previous|year (restated)| |At|1 Oct|Incoming|Outgoing|At 30 Sep| |2023|resources|resources|Transfers|2024| |£|£|£|£| |Restricted funds:| |Benevolent fund|3,770|-|-|-|3,770| |Hibbert fund|2,609|56|(56)|-|2,609| |Memorial|fund|22,392|14,195|(37)|-|36,550| |Music|in Worship fund|13,793|38,000|(4,994)|-|46,799| |Emmanuel|Fellowship|5,823|2,930|-|(1,700)|7,053| |General|restricted|funds|48,387|55,181|(5,087)|(1,700)|96,781| |Mission|&|Outreach|fund|60,379|3,146|-|-|63,525| |Gift|of Grace fund|419,342|29,808|(29,143)|-|420,007| |Gift|of Grace|479,721|32,954|(29,143)|-|483,532| |Total restricted funds|528,108|88,135|(34,230)|(1,700)|580,313| |Designated|funds| |Unrestricted|legacies|84,570|-|(16,622)|-|67,948| |Building maintenance|11,969|-|(3,544)|-|8,425| |Manse|maintenance|1,295|-|-|-|1,295| |Energy|27,000|-|-|(9,000)|18,000| |Other church|funds|5,584|-|(22)|-|5,562| |Total|designated|funds|130,418|-|(20,188)|(9,000)|101,230| |General|funds|54,325|120,598|(126,765)|10,700|58,858| |Total|unrestricted|funds|184,743|120,598|(146,953)|1,700|160,088| |Total funds|712,851|208,733|(181,183)|-|740,401|

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18

Emmanuel West Wickham United Reformed Church Charity

. Notes to the accounts

:

for the year ended 30 September 2025

14 Movements in funds (Cont'd)

Purposes of restricted funds Benevoient fund

Hibbert fund

Memorial fund Music in Worship fund

Emmanuel Fellowship

Manse

Charity appeals

Gift of Grace legacy Mission & Outreach fund

Purposes of designated funds Unrestricted legacies

Building maintenance Manse maintenance

Energy

Other church funds

To provide benevolence for those in need, in confidence at the discretion of the minister.

Established by a former member to provide for the supply of books and literature for use by the minister in their work.

Donations in memory of former members for specific purposes.

Established by donations and a legacy to provide for the maintenance of the organ and the music of the church.

Holds funds raised by the Emmanuel Fellowship to be applied as directed by the Fellowship committee.

During the vacancy to receive income from letting the manse, to be spent on repairs, maintenance and refurbishment of the manse. Donations for specific appeals established by the church for other charities.

Established by a legacy for mission within West Wickham Established by a donation from a Trust associated with a former church for mission and outreach. Collectively these two funds are known as the Gift of Grace.

Legacies with no restrictions on their use are added to this fund which is directed to particular projects at the discretion of the Elders Meeting. Intended to provide for significant repairs to the church buildings. Established to provide for major repairs at the manse, this fund has been spent in the year and the restricted manse fund will be utilised for future repairs.

Proceeds from a post Covid insurance claim were set aside to support increased energy costs over a 3 year period.

Amounts set aside in previous years to support particular aspects of church life.

19

| : | | | | | | |

Emmanuel West Wickham United Reformed Church Charity

Notes to the accounts for the year ended 30 September 2025

15 Analysis of net assets between funds

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|||||||||| |---|---|---|---|---|---|---|---|---| |Total| |General|Designated|Restricted|Restricted|funds| |fund|funds|funds|Gift|of Grace|2025| |£|£|£|£|£| |Fixed|asset investments|-|30,000|30,309|-|60,309| |Current|asset|investments|-|-|-|323,949|323,949| |Other|net|current|assets|69,855|85,480|64,934|173,106|393,375| |Net|assets|at 30 September|2025|69,855|115,480|95,243|497,055|777,633|

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15a Analysis of net assets between funds - previous year

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Total| |General|Designated|Restricted|Restricted|funds| |fund|funds|funds|Gift|of Grace|2024| |£|£|£|£|£| |Fixed|asset|investments|-|30,000|30,309|-|60,309| |Current asset investments|-|-|-|309,969|309,969| |Other|net|current|assets|58,858|71,230|96,781|173,563|400,432| |Net|assets|at|30 September|2024|58,858|101,230|127,090|483,532|770,710| |SS SE|E—=See|

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16 APost tenancybalance commencedsheet events at the manse on 3rd October 2025,