IEMMANUELCROYDON
Annual Report
and
Financial Statements
of the
Parochial Church Council of
Emmanuel Church, South Croydon
for the year ended 31 December 2024
Registered Charity no 1132879

IEMMANUELCROYDON
Annual Re
rt for 2024
Alm and Pur
oses
The Parochial Church Council of Emmanuel Church, South Croydon Ithe"PCUI hasthe responsibilityof CO￿PeratIng with
the Vicar, the Revd John Adams. in promoting in the ecclesiastical parish the whole mission of the Church: pastoral,.
evangelistic,. social; and ecumenical. The Vicar and PCC have taken account of the Charity Commission's guidance on
public benefit in planning our activities.
Ives and Actlvltles
Emmanuel Croydon seeks to be a place of unconditional welcome, Chri5t-centred revival and deep discipleship, for our
generation and the next. in South Croydon and beyond. All our teaching. ministries and activities are rooted in the Bible,
and our desire to see people respond to the living God through creative worship and openness to the ministry of the Holy
Spirit,
The principal activities in sUPPOrt of these objertives include weekly sen/ice5 of public worship and prayer, homegroups
for bible study and fellowship, and a wide range of regular mid-week and other periodic activities which engage all ages
of our con8re8ation, and provide opportunities to reach out to our communitv.
Emmanuel is blessed with many committed volunteers, who alongside our staff team, run or assist with ouractivities, The
PCC would like to express its thanks to all who volunteered their time so willin8ly during 2024.
Achl
and
Worshlp and Prayer
Our Sunday pattern of worship and prayer has comprised the following services:
Sunday mornin8s at 10am. This service (which 15 also live-streamed) contains sung worship, prayers, song5,
readings from the Bible. and a sermon. The worship is led by a band with contemporary songs as well as hyrnns
with an organ. There are separate activities for children in The Rock, with a bible story, songs, memory verses,
prayers, games and craft, and a Be Together group, for adults with additional needs. Our Youth Group also
meets, with between 20 and 30 Meeting in two groups.
Sunday evenings at 6,30pm. This service contains sung worship, prayers, readings from the Bible, and a sermon.
The worship is led by a band with contemporary songs.
Monthly reflective Evening Prayer service5 at 8.30pm.
Our Worship has occasionally been enriched by our Youth Band. We have also held a number of Praise and Worship
evenings. including in the Emmanuel Centre. Prayer Ministry has been provided at both the morning and the evening
service, and all sermons are available for download, A highlight of the year was the servi¢e in February, where 9 people
gave their testimony and were baptised or reaffirmed their baptismal vow5.
In addition to our Sunday services. Yuesday atTwo" offers a mixture of presentations, activities and a fortnightly service,
traditional in style, with organ-led hymns and semions from our preaching team.
At Christmas, we held our traditional carol services, including listening to the Emmanuel choir, and hearing Christrna5
Bible readings whi¢h tell the good news of Jesus's comin8. We also led an open-air Christmas evangelistic event in the
centre of Croydon, and ran a quiet, more reflective "Blue Christmas" service. On Christmas Eve, we held an all-age service
{run twice) based on stories from round the campfire which enabled us to discover anew what Christmas is all about.
We celebrated Easter with two reflective sep4tces on Good Friday, and an all-age Easter Sunday celebration, followed by
a family Easter trail which enabled us to discover more about the miracle of the resurrection of Jesus.
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2024 was particularly designated as our Year of Prayer. We held regular"Prayer at the Centre" meetings both in person
and via Zoom, as well as a series of events in the Autumn to PrayThe Vision, following the sermon series on revival, and
a Celebratlng Prdyer tea-party. Durlng Lent, there was an opportunlty to explore and experience Ancient Prayer Practlces.
Regular communication with members remains a priority. A'mid-week Memo", typically led by the Vicar, has been used
to complement the teaching in the Sunday Services, and a weekly email update was sent to everyone on the church's
database every Friday.
L¥5clpleshlp and Pastorol Core
Supporting members of our congregation and local community at various stages of faith and family life is an important
part of our life as a Church. One important way we do that is through our Home Groups, where studies have continued to
be linked to the Sunday morning sermons. A new small group-"Rooted°
was launched for bible study, discussion and
prayer for those in their 20s and 30s. We also offered people the opportunity to find out more about Jesus through Hope
Explored and Alpha courses, which brought a number of new people into our church family. In September, we began
Bible Café, which meets prior to the evening service each week and is aimed at new believers and those exploring the
Christian falth.
The pastoral care ofchurch membersand parish residents isshared amon8 many people. It takes place in variouscontexts,
with Home Groups and the Emmanuel Prayer Network playing an important part. We encourage all church Members to
exercise care for one another as members of the 8ody of Christ. The Pastoral Team, comprised of the Clergy and pastoral
ministers, also respondsto crises and provides one-to￿ne care and counsel. We ran the 7 week course, the Bereavement
Journey. This is for those grievin8 a recent death, or wanting to explore a previous bereavement.
WlderArtlvltles and Mlnlstry
As we continue to nurture and build our communlty, we want our groups and activities to be a place for people to be
Inspired, to join in, lead and grow.
As a step to dèepening our congregational r8latlonships, we held a "Re<onnacY' day in June at a site in thé Kènt
Countryside, attended by 120 people of all a8es. Such VAS its success, that we are planning a similar day in 2025.
We held regular Mldv￿ek activities for our children and young people, with our aim drawn from Psalm 145v4: "One
generation shall commend your works to another, and shall declare your mi8hty acts."
Messy Mondays is a fun monthly service wlth craft, activities, and me55y fun for primary school aged children and their
grown ups and sibling5. Friday Rock. every two weeks, is a popular. fun-filled, action packed group for children in school
years 3-6. We also ran our "Miracle Mayhem" holiday club for primary school children during a week in the summer
holidays.
Wednesday Hangout Is for s¢hool years &9, with 8ames, delicious home-made cakes and the opportunity to explore some
of the big questions about God together. Forschool years 10-13. there wasTue5day Pasta where, as well as eating pasta,
there were interactive discussions about faith and the Bible. A new fortnightly group meets before the evenin8 service,
and we have welcomed more young people in church on Sunday evenin8.
Lighthouse, our monthly group for those with additional needs and their carers, restarted durin8 the year.
For young families, we have seen strong growth in numbers as we have continued with our pro8ramme of
creche, Toddlers, Saturdads, Bumps and Babies and Messychurch. Our ChristmasToddlersservice was attended by over
100. We have started a half-termly meet up foryoungfamilies who come to our morning service to help themget to know
each other better, and we hold a parents, Home Group for those with young children still at home.
We have put a lot of focus into our Women's ministry work and have held Women's Breakfasts and Curry nights, both of
which have been very popular. A particular highlight was a Christmas Craft evening held in the church.
Meanwhile our Men's ministry has continued with periodic Curry evenings.
Our activitie5 for Seniors included weeklyTuesday afternoon meetings, and a Summer Rendezvous. a holiday at home for
older people, featuring games and Craft, entertainment. a Bible thought for the day. and lunch.
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On Fridays each week. the Renew Lounge offers welcome and hospitality and has helped us build our links into the local
Community. It includes hot drinks and a light lunch, workspaces. and a Story Time for children aged 4-11 years which
once agaln has been very well attended.
Selam is an English language class for women in the locality for whom English is not their first language, and a place where
theycan find friendship, confidence, and a warm welcome into the UK.
Buildin8 on connections that some members of the congregation already had, we have established a team to progress a
ministry to local prisons, including leading worship and prayer on selected Sundays.
The ECO Group continued to ¢oordinate our thinkin8 and efforts to become better environmental curators of God's
creation, both corporately and individually. We want our church- as an organisation, as a building and as members- to
work to increase our positive environmental interactions and to decrease our negative environmental impact.
Globol Mlsslon
In addition to ourown ministry and mission within our parish, we support and pray for rnission in other parts of Croydon,
elsewhere in Britain, and abroad. Each year we set aside part of our income to fund this. How the 8lobal mission budget
IS Spent is the responsibility of the Global Mission Committee, which reports to the PCC. In addition, some of the parish
support fund we give each yearto the Diocese of Southwark support5 mission in poorer parts of South London.
We support a wide range of people, projects and organisations aiming to achieve a spread across work in evangelism,
social action, justice and discipleship, Many of the projécts and organisation5 we support were begun by Emmanuel
membersor have an Emmanuel member actively involved in them. We aim wherever possible to maintain these personal
links, $0 that our Mission spending is about relationships as well as giving money to good causes. We also support our
rnisslon partners through prayer and each week in church we pray for at least one area of mission. Regular prayer
meetings are held for mission with a particular focus on people with whom we are linked.
Our support In 2024 can be grouped under two main areas of activity:
Support for our mission partners:
Slmon French working with the Borderless programme run by Africa Inland Mission to reach out to
African immi8rants and refugees in the UK. This includes supporting refugees throu8h the Croydon
Refugee Day Centre and teachin8 them English as a foreign language.
Ruth Kade running education pro8rammes in refugee camps in South Sudan
Jack and Sarah Winterburn, working as pastoral asslstants with European Christian Mission in Tours in
France
Donald and Becky Kamese, running Predica Vida (Preach Lifel, a Bible Training equippin8 local leaders
to plant Christ-centred churthes in the °Circle of Silence" in Mexico.
Emily Speed, working Wlth Croydon primary schools through the Spinnaker Trust.
Support for a number of mission organisations and project5 in the UK and overseas which reflect our vision and
objectives for support of evangelism, relief work. advocacy for lustice and building up the work of local churche5
in their own communities. Some of these projects have a longstanding relationship with Emmanuel and have
been supported for many year5. In most cases there is a strong link with a current or former member of
Emmanuel. The projerts supported in 2024 include African pastors studyin8 theology at Bishop Barham
University College, our mission partner working with Scripture Union in Tajikistan, Pastor Nathan Bassaly in Egypt
supported though Intemational Needs and The Daniel Spargo-mabbs Foundation.
Numbers:
Every six years we are required to prepare a new Electornl Roll. Our new roll was prepared in April 2025. It now consists
of 310 names. Compared with 384 in the previou5 year. During the year we conducted 3 adult and 8 children baptism,
and 3 weddings. There were 3 funeral5.
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Financial and
er
ional Revlew
Fundraislnq
In line with the reporting requirements included in the Charities Act 2016, the Trustees can ¢onfirm that all fundraising is
undertaken in compliance with best fundraising practice. All fundraising activities follow traditional methods which have
been recognised as ethical for many years. During 2024 we did not employ any professional fundraisers. There were no
complaints or criticisms during the year about our fundraising activities
Generol Fund
Voluntary donations to the General Fund {including tax re¢overable} in 2024 amounted to £519,744 compared with
£463,067 in 2023, an increase of 12%.
Income from Charitable Activities in 2024 of £48,910 was lower than the £51,847 reeeived in 2023.
Total income of £575,861 wa5 10.5% higher than in 2023.
Total expenditure in 2024 of £644,933 was 12.5% higherthan inthe previousyear1£573,3201 with Increased staff related
costs and running costs for the church.
Overall, expenditure exceeded income by £69.072 compared to prior year when expenditure exceeded income bv
£52,702.
Development Fund
The Development Fund holds Emmanuel's freehold properties (the Emmanuel Centre and three staff houses) and the
unspent cash balances from lega¢ies received in previous years and any legacies received in the current year. The purpose
of the Development Fund is to invest in peoplei projects and properties in furtherance of Emmanuel's ministry.
Durin8 the year, there was one legacy recognised of £84,38812023: £nill and interest on the accumulated cash balances
amounted to £17,78812023: £13,026) reflecting higher prevailing interest rdtes.
Expenditure durlngthe year included a grant of £5,000 {2023: £5.000) beingthe final instalmentof a £20,OOOcommitment
to fund a youth workerforst Fran¢isChurch, Monks Hill. Therewasalso a non*ash depreciation charge of £42.24012023:
£42.2401 relating to the Emmanuel Centre as required by accounting standards.
Net assets carried forward at 31 December 2024 of £2,933,829 comprised properties of £2,531.431, debtors of £64,388
and cash balances of £343,010 less a payable of £5,000.
RestrlrtedFunds
Restricted Fund5 arise from those grdnts and donations which have been specified by the donor for a spe¢ifi¢ purpose.
Such funds are not available to the PCC to spend for any other purpose.
Income forthe year con515ted of £11,713 to support a C05t of Living Fund set up to provide small grant5 to support people
in financial need, as well as £3,868 to provide funding to enable the Emmanuel Centre to be open as a warm space for
the Community. During the year, there was expendrture of £768 to cover grants to mission partners, £1,627 as small
grants to individua15 in need, £1,341 to covercosts of the Emmanuel Centre to provide a warm space for the Comrnunitv,
and £2,286 expenditure on providing Lighthouse for young people with additional needs.
Further detai15 are gNen in Note 9 to the Financial Statements.
OutlookAor 2025
The PCC has set an expenditure budget for operational funds in 2025 of £638,000. In the prevailing economic climate, it
is difficult to predict both income and expenditure for 2025. HoV￿ver. the PCC considers that reserves built up in prior
years will be sufficient to cover any deficit arising in 2025 but this level of spend will not be sustainable in future year5
without a significant increase in income.
In addition to the Generdl Fund, there are certain planned capital expenditures, such as a new platform and energy-
efficient lighting system forthe ChU￿h. These will be funded from the Development Fund.
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rves Poli
It is PCC policy to maintain, to the extent possible, a balance on unrestricted funds (excluding fixed assets) equating to
between three and six months, expenditure, At 31 December 2024, the General Fund reserve5 were in the middle of this
range and represented approximately four and a half rnonths, expenditure.
Reserves in the Development Fund at 31 December 2024 were £402,398 excluding fixed assets. It is PCC policy to carry
forward Development Fund reserves for future expenditure on people, projects and properties in furtherance of
Emmanue5's ministry.
There are also restricted funds of £21,770.
It is PCC policy to place funds surplus to imrnediate requirements with the CBF Church of England Deposit fund.
Pl ns for Future Peri
As a parish church, our plan isto prdyerfully continue to invest time, mney and resources into sharing the Good News of
Jesus and bein8 a centre of prayer, worship, learning and pastoral care for all who live in the local community, or join us
on line. 2025 is our Year of Discipleship when a number of activities are planned to encourage us to grow further as
Church and individuals in this crucial area.
Rlsk Man
em
The PCC is responsible for considerin8 the major risksto which the Church is exposed and forthe systems and procedures
designed to mitigate those risks. In this regard, PCC appointments include an Insurance Officer, a Safeguarding Officer
and a Health & Safety Officer.
The PCC have in the past established a team to conduct a formal risk review process and to prepare a risk re81ster for the
Church. During the year our sub committees were asked to reassess risk5 to reflect Current views under a numberof kev
headings (for example, fabric, financial. and operational risks) and to assess.. what the risk5 are, how likely they are to
arise, what severity of impact they mi8ht have and what mitigations and controls exist. The register is reviewed and
updated periodically by the Standing Committee and results reported to the PCC. The Head of Operations is responsible
for the risk re8lSter and, working with the Associate Vicar, has oversight responsibility for health and safety throu8hout
the church complexes.
In addition, during the year we have initiated a review and audit of our current Health and Safety systems. Durin8 2025
we expect to install a new Health and Safety management Svstem and create an action plan.
The most significant risk factors relate to the Church's fabric, its activities with young or vulnerable people, and its
continuity of income. The team were satisfied that these risks are adequately and appropriately addressed through
combination of insurance, operating procedures and controls, and prudent budgeting and cash flow forecasting.
The specific risk factors hlghlighted as requiring attention are being progressed by the Standin8 Committee and the risk
re8lSter is subject to periodic review and consideration by the Standing Committee.
Saftquordlnq
We take the safeguarding and care of children and vulnerable adults very seriously. The Vicar has overall responsibllity
for safeguarding. Linda Penn is the PCCS appointed Parish Safeguarding Officer and there are 4 Deputy Parish
Safeguarding Officer5: David Griffin, Lizi Pamplona. Jo Lines and Ally Keresey. Jane Mash is the Safeguarding Administrator
overseeing DBS checks.
All of our activities were carried out in accordance with a safeguarding policy in line with guidance given by the Diocese
of Southwark's safeguarding officer, and approved by the PCC. All group leaders and helpers involved with any activities
with children or vulnerable adults undergo safeguardin8 checks as required by the poli¢y.
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Stru
ure Governance
na
ement
The PCC is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council
Power5 Measure, and is a registered charity.
The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are
encouraged to register on the Electoral Roll and may then stand for election to the PCC. All members of the PCC afe
Trustees in accordance with the requirements of the Charities Act 2011 (the "Act"). All new PCC members are appraised
of their responsibilities as trustees under the definitions of the Act through meetings and training, and in particular
through an extended briefing at the first meeting of each new PCC, Existing PCC rnembers have been provided with
training for Safeguarding children and vulnerable adults and this will be continued for new members.
The PCC has appointed a number of Committees to assist in Carrying out its aims and objectives..
Standing
Human Resources
Global Mission
Fabric
Finance
E¢0 Group
LLF Group
The Stsnding Committee Isempowered totransactthe business of the Pccbetween its meetings, subject toanydlrections
8iven by the PCC. The Standin8 Committee keeps under review all matters of PCC business that are not delegated to other
committees and advises the PCC accordingly.
The PCC and all comrnittees additionally operate underthe guidelines of the Emmanuel Church Standing Orders updated
June 2024.
Listening Group
The PCC met for ordinary business seven times during 2024.
Pay and remunemtlon
Koy Mana88mént P•rsonnel ar• consider•d to be the PCC m•mb•rs and Cler8y as thy ar• In char80 of directing,
controllin& running and operating the church on a day to day basis. All PCC members give of theirtime freely and received
no remunerntion in the year. Details of PCC members, expenses and related party transactions are disclosed in Note 10
to the financial statements.
Pay and remuneration of our Vicar and Assoclate Vicar is determined and paid by the Diocese of Southwark. Pay and
remuneration of other staff is determined by the PCC, with periodic benchmarking against similar roles and Diocesan pay
awards. Annual Increments are linked directly to Diocesan increases.
mlnlstratlve Information
Full name of PCC
Addre55
Telephone
Registered Charity No:
Auditor5
Bankers
Parochial Church Council of Emmanuel Church, South Croydon
Emmanuel Church Office, Normanton Road. South Croydon, Surrey CR2 7AF
102018688 6676
1132879
Xeinadin Audit Limited, 5 Robin Hood Lane, Sutton, Surrey SMI 2SW
CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ
National Westminster Bank. l High Street, Croydon, CR9 IPD
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Leadership and Personnel
The Vicar has been supported in leadership by the PCC, and-
the Rev Jon Featherstone, Associate Vicar.
the Rev David Griffin, Associate Minister for Youth, Children and Families.
the Ministry team: which comprises the Vicar, Clergy and staff team and the heads of ministries. The heads of
ministry include Discipleship and Evangelism INatasha 8urtl, Prayer (Alison Lavrton). Outreach (Simon French),
Seniors (Carol Trowerl, and Vulnerable {Sally Bruce). The team meets together weekly to oversee the day to
day development of the church's ministry.
The Leadership Team, which is made up of the Vicar, Associate Vicar and Minlster for Children, Youth and
Families, the Church Wardens and up to three other members from the church family (who are nominated by
the Leadership Team to complement the skills and perspectives of the ex-officio members and whose
appointment is approved by the PCC}.
Staff Teom
The staff team consisted of:
The Vicar
Associate Vicar
Associate Minister for Youth,
Families and Children (paid role)
Families Pastor (poid role)
Children's Pastor (paid rolel
Worship Pastor Ipoid rolel
Production and Online Media
Coordinatorlpuid rolel
Associate Minister for Discipleship
and Evangelism
Ministry Trainee
Readers
Principal Organist
SPAS
Head of Operations Ipold role)
Administrators (paid role)
PA to Clergy (poid rolel
The Revd John Adams
The Revd Jon Featherstone
The Revd David Griffin
Jo Lines
Lizi Pamplona
Stuart Burke
Sam Merrell
Natasha Burt
Dima Horda (from September 20241
Jeremy Davies {to May 20241, Andrew Gillam
Richard Mash
Eileen Parsons, Carol Trower, and Liz David
Sally-Ann Jackson
Susie Foster
Abi Davie5 (Maternity leave from April 2024), Julia Ascott {from May
2024)
Linda Penn
Jane Mash
Safeguarding Officer
Safeguarding Administrator
Pold roles
The PCC has established a number of paid staff roles to lead key activities, coordinate volunteer5, and to support the
lergy in their work. The PCC keeps the rationale for these roles under regular review. The paid roles in place during 2024
are indicated in the staff team list above.
Annual appraisals are undertaken forall staff by the relevant Line Manager. We encourage the on-going development of
our team and during the yearjon Featherstone started the CPAS Arrow Leadership Programme. run by CPAS, Stuart Burke
Completed a one year course in Theology. Ministry and Mission at St Mellitus. and Natasha Burt started her second year
at Crosslands Seminary where she is doing a part time Masters covering training in theology and leadership.
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Parothial Church Council Membershlp
Members of the PCC are either ex officio or elected by the Annual Parochial Church MeetinE IAPCMI in accordance with
the Church Representation Rules. During the period l January 2024 to 14 July 2025, the date of this Annual Report, the
following served as member5 of the PCC:
Vicar:
Associate Vicar..
Associate Minister for Youth,
Familie5 and Children
Minister with PTO..
Churchwardens:
The Revd John Adams
The Revd Jon Featherstone
The Revd David Griffin
The Revd Jan Wilson (to March 20251
Pete Burt
Richard Mash (also member of Deanery Synod)
Members of Deanery Synod:
Seyi Aderinola {from May 20251
ctare 8u¢hanan (to May 2024)
Rebecca Chapman (from May 20251
Mary Knight
Daniel Ora2alume
Paul Waddell (to July 2024)
Rachel Warren (to February 20251
Elected members:
Rachel Chrystie (to June 20241
Susanne French
Andrew Gillam
Carolyn Heath
Dima Horda (to May 2025)
Clare Jeffries
Jonathan Mash (to May 20241
Tanya Moraites (from May 20251
Linda Penn
Rebecca Pickerin8 (to July 20241
Judith Prior (from May 20251
Mark Riches (from May 2024)
Alastair Roseweir Ito June 20241
Jeremy Sinclair
Sarah Small (from May 20251
Rachel Smith
Simon Smith
Colin Webster (from May 20241
Garry Winterburn {from May 20251
Sue Woollev
Magdalena Zajaczkowska (to May 20241
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RESPONSIBILITIES OF THE MEMBERS OF THE PCC
Charity Law requires the PCC to prepare financial statement5 for each financial yearwhich glve a true and fair view of the
state of affairs of the Church and of the results for that year. In preparing those financial statements. the PCC is required
to:
select suitable accounting policies and then apply them consistentlv;
make judgements and estimates that are reasonable and prudent:
Comply with the applicable a¢countin8 Standards Subject to any material departures disclosed and explainèd in
the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Church
will continue in operation.
The PCC is responsible for keeping adequate accounting records which disclose, with reasonable a¢curaey at any time,
the financial position of the Church. and to enable thern to ensure that the financial statements comply with applicable
Accounting Standards and Statements of Recommended Prdctice and the regulations under section 154 of the Charities
Act 2011. It is also responsible for safeguarding the assets of the Church and hen¢e for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
On behalf of the PCC
ff4Lt
Chair
14 July 2025
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Independent auditorfs report to the members of the Parochial Church Council of Emmanuel Church,
South Croydon
Opinion
We have audited the financial statements of the Parochial Church Council of Emmanuel ChU￿h, South Croydon (the
"PCC") for the year ended 31 December 2024 which comprise the Statement of Financial Activities. the Balance Sheet,
the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies.
The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including Financial Reporting Standard 102.. Th• Financial Reporting Standard applicabl• in the UK
and Republic of Ireland {United Kingdom General￿ Accepted Accounting Practice).
In our opinion, the financial statements:
8ive a true and fair view of the state of the PCCS affalrs as at 31 December 2024 and of its incoming resources
and application of resources for the yearthen ended,,
have been properly prepared in accordance with United Kin8dom Generally Accepted Accounting Practice.
have been prepared in accordance with the requirements of the Charities Act 2011.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) IISAS {UKI} and applicable law, Our
responsibilities under those Standards are further described in the Audrtorfs responsibilities for the audit of the f inancial
staternents section of our report. We are independent of the PCC in accordance with the ethical requirements that are
relevant to our audit of the financial statements in the UK, including the FRCS Ethical Standard, and we have fulfilled our
other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for our opinion.
Concluslons relatlng to 8oln8 concern
In auditing the financial statements, we have concluded that the PCC rnembers, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions
that. individually or collectively, may cast significant doubt on the PCC'S ability to continue as a going concern for a period
of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the PCC members with respect to going con¢em are described in the
relevant sections of this report.
Other Inforniatlon
The other information comprises the inforniation Included in the annual report. including the PCC member5, report, other
than the financial statements and our auditorfs report thereon. The PCC members are responsible for the other
information contained within the annual report. Our opinion on the financial statements does not cover the other
information and, except to the extent otherrf4ise explicrtly stated in our report. we do not express any form of assurance
conclusion thereon,
Our responsibility is to read the other information and, in doing 50, consider whether the other information is materially
in¢onsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to
be materially misstated, If we identify such material inconsistencies or apparent material misstatements, we are required
to determine whether this gives rise to a material misstatement in the financial statements thèmselves. If, based on the
work we have performed. we conclude that there is a material misstatement of this other information, we are required
to report that fact.
W• hav• nothing to report in thi5 regard.
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Independent auditorfs report to the member5 of the Parochial Church Council of Emmanuel Church,
South Croydon (continued
Matters on whlch we are requlred to report by exception
In the light of the knowledge and understanding of the PCC and its environment obtained in the course of the audit, we
have not identified material misstatements in the PCC members, report.
We have nothing to report in respe¢t of the following matters in relation to which the Charities (Accounts and Reports)
Regulations 2008 requires us to report to you if, in our opinion:
adequate and proper accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us. or
the financial statements are not in agreement with the accountin8 records and returns,. or
certain disclosures of PCC members, remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
Responslbllltles of the PCC members
As explained more fully in the PCC members, responsibilities statement. the PCC members are responsible for the
preparation of the financial statements and for bein8 satisfied that they give a true and fair view, and for such internal
control as they determine is necessary to enable the preparation of financial statement5 that are free from material
m1$5tatement. whether due to fraud or error.
In preparing the financial ststements, the PCC members are responslble for assessing the PCCS ability to continue as a
going concern, diselosin8, as applicable. matters related to goin8 concern and using the going concern basis of accounting
unless the PCC members either intend to liquidate the PCC or to cease operations, or have no realistic alternative but to
do so.
Audltorfs responslbllltles for the audlt of the ftnandal ststements
We have been appointed as auditor under section 145 and report in accordance with the Act and relevant regulations
made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS
(UK) will always detect a material misstatement when it exists. Misststements can arise from fraud or error and are
considered material if, individually or in the aggregate. they could reasonably be expected to influence the economic
decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
Based on our understanding of the charity, we identified that the principal risks of non-compliance with law5 and
regulations related to employment. financial reporting legislation and health and safety regulations and we considered
the extent to which non-compliance might have a material effert on the financial statements. We also considered those
laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities Act
2011.
We assessed the 5U5ceptibility of the ¢harity's financial ststements to material mi5Statement, in¢luding obtaining an
understanding of how fraud might occur, by making enquiries of management, considering the internal controls in place
and discussion amongst the engagement team.
Page 11

IEMMANUELCROYDO
Independent auditorfs report to the members of the Par(Khial Church Council of Emmanuel Church.
South Croydon (continued)
Auditorfs responslbllltles for the audit of the financlal statements Icontlnued)
We determined that the principal risks were related to management bias in accounting estimates, presentation of
separately disclosed items and management override of controls.
In response to the risks identified we designed procedures which included, but were not limited to challenging significant
accounting estimates such as depreciation of tangible fixed asset5, agreeing financial statement dis¢losure5 to underlying
supporting documentation, identifying and testing journal entries, reviewing PCC Meeting minutes and evaluating the
charitys internal controls.
There are inherent lirnitations in the audit procedures described above. The more removed that laws and regulations are
from financial transactions. the less likely it is that we would become aware of non<ompliance. Material misstatements
that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate
concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting
Council's website at.. Iwww.frc.org.uk/auditorsresponsibilities]. Thls description forms part of our auditorfs report.
Use of our report
Thls report 15 made solely to the PCC member5, as a body. in accordance with Part 4 of the Charities {Ac¢ounts and
Reports) Regulations 2008. Ourauditwork has been undertaken sothatwe rnight stateto the PCC membersthose matters
we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law,
we do not accept or assume responsibility to anyone other than the PCC and the PCC member5 as a body, for our audit
work, for this report, orfor the opinions we have formed.
LiLLLiLea
Xelnadln Audlt Llmlted
Statutory Audltor
Chartered Accountants
5 Robin Hood Lane
Sutton
Surrey
SMI 2SW
Xelnadin AuditLimited is eligiblefvr appointmentas auditor of the Pccby virtue of its eliglbilityfor appointmentas auditor
of a company undersection 1212 of the Companies Act 2(x16.
Page 12

48

Emmanuel Church, South Croydon
BALANCE SHEET
at 31 December 2024
Note
2024
2023
FIXED ASSErs
Tangible fixed assets
2,561,010
2,609,587
CURRENT ASSErs
Debtors
Cash at bank and in hand
111,045
583,588
26.324
634,063
694,633
660,387
CREDITORS: amounts falllng due
within one year
130,8631
140,6171
NEf CURRENT ASSErs
663.770
619,770
TOTAL NEf ASSErs
3,224,780
3,229,357
FUNDS
Unrestricted Funds: General Fund
Development Fund
269,181
2,933,829
21,770
336,619
2,878,893
13,845
Restricted Funds:
TOTAL FUNDS
3,224,780
3,229,357
Approved on behalf of the Parochial Church Council on 14 July 2025 and signed by..
Pete 8urt
Andrew Glllam
Chair
Treasurer
Page 14

Emmanuel Church, South Croydon
sfATEMENT OF CASH FLOWS
for the year ended 31 December 2024
2024
2023
Cash (used In)/provided by operatlng actlvltles Inote
below)
174,270)
71,330
Cash flows from Investlng acti¥ltles
Interest received
Payments to acquire tangible fixed assets
23,795
17,530
{18,242)
Cash provlded by/lused In) Investln8 actlvltle$
23,795
17121
Net cash {outhow)/lnfiow
150,4751
70,618
Cash and cash equivalents at I ' January
634,063
563,445
Cash and cash equlwdlents at 31st December
583,588
634,063
Note: Cash flows from operatlng artlvltles
Net (expendlture)
(4,577)
190,6701
Interest receivable included in Inve5tin8 activities
Depreciation
Ilncreasel/decrease in debtors
(Decrease) in creditors
123,795)
48,577
{84.721}
(9,7541
117,5301
47,800
147,169
115,439}
Cash (used in)/provided by operatlng artlvltles
(74,2701
71,330
Page 15

Emmanuel Church. South Croydon
NOTES TO THE FINANCIAL STATEMENTS
Year ended 31 December 2024
ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follows-.
Basls of preparation
Th• financial stat•ménts have b•èn pr8pared in a¢cordan¢e with the Church Accounting Régulations 2016
and in accordance with the Charities Statement of Recommended Practice (Charities SORP IFRS 102)) and
Financial Reporting Standard 102 IFRS 1021. Emmanuel Church, South Croydon meets the definition of a
public benefit entity under FRS 102, is a corporate body established by the Church of England, and a registered
charity in England and Wales no. 1132879. The Church Office lsat Emmanuel Church Normanton Road, Solrth
Croydon, CR2 7AF.
The accounts have been prepared under the historical cost convention. The accounts include all transactions,
assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups
that owe their main affiliation to another body nor those that are informal gatherings of Church members.
The financial statements are prepared in sterlin& which is the functional currency of the Church. Monetary
amounts in these financial statements are rounded to the nearest £.
Golng concern
At the time of approving the financial statements, the PCC members have a reasonable expectation that the
church ha5 adequate resources to continue in operational existence for the foreseeable future. Thus, the PCC
members continue to adopt the going concern basis of accounting in preparin8 the financial statements,
Funds
The financlal statements include trdnsactions, assets and liabilities for which the PCC Can be held responsible.
They do not include the accounts of church groups that owe an affiliation to another body northose that are
informal gatherings of church members- nor do they include the a¢countsofchurch groups under the control
of the PCC but where the amounts are considered to be immaterial.
Income
Donotlons andleqocles.. Voluntary income and donations {including grants and legaciesl are accounted for
once the church has entitlement to the income, it is probable the income will be received and the amount of
income receivable can be reliably measured. Where material assets are donated to the church for its use,
these a￿ ¢apitalised at the estimated market value at the date of the gift and included under income.
Other ordlnory Income.. Rental income from the letting of church premises is a¢¢ounted for when earned.
Parochial fee5 due to the PCC for weddin85, funerals etc. are accounted for on an event-by-event basis.
Expenditure
Expenditure is accrued as soon as a liability is considered probable, discounted to present value for longer
term liabilities. Charitable expenditure includes all support costs in respect of the church's activities.
Gronts.. Grants and donations are accounted for when paid over or when awarded if that creates a binding
obligation on the PCC,
Church t7rt1vftles.' These costs are accounted for when payable.
Governonce c05ts.. These comprise expenditure on compliance with statutory legal requirements and are
in¢luded in Church activitie5.
Page 16

Emmanuel Church. South Croydon
NOTES TO THE FINANCIAL STATEMENTS
Year ended 31 December 2024
Flxed assets
Consecrated land and buildlnqs and movoble churchfurnlshings.. Consecrated land and beneficed property
is excluded from the accounts by s.1012llal of the Charities Act 2011. No value is placed on movable church
furnishings held by the ¢hurchwardens on special trust for the PCC and which require a faculty for disposal
since the PCC considers this to be inalienable property. All expenditure incurred during the year on
¢on5ecrated or beneficed buildings and M*￿able church furnishings, whether maintenance or improvement,
is written off.
Other lond and bulldlnqs.. Other land and buildings held on behalf of the PCC for its own purposes are
included at historic cost. Freehold land is not depreciated.
Where the charity adopts a policy of maintsining propertie5 to a standard that prolon8S their lives and
enhances their residual value. the PCC considers any depreciation arising to be insi8nificant and the
properties are not depreciated. In other cases, where the buildings do not satisfy these criteria, they are
depreciated over 50 years.
Assets in the course of construction are not depreciated until they are ready for use. Expenditure on
maintenance is written off as incurred.
Otherfixtures. flttlnqs and offlce equlpment.. Equlpment used Is depreclated on a stralght-llne basls over 5
to 10 years. Individual items of equipment with a purchase price of £5,000 or less are generally written off
in the period in which the asset is acquired.
Debtors
Income tax recoverable and other debtors are included at the settlement amount due. Prepayments are
valued at the amount prepaid.
Cash and ¢ash equlvalents
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of
three months or less from the date of opening ofthe deposit.
Credltors and provlslons
Creditors and provisions are recognised where the charity has a present obligation arising 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. Creditors and provisions are recognised at their settlement amount,
Concessionary loans are included at historic cost.
Flnandal Instruments
The Church only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basi¢
financial instruments are initially recognised at transaction value and subsequently measured at their
settlement value.
Pen51ons
The charity contributes to a defined contribution scheme for Staff. The amount charged to the statement of
financial a¢tNlties in respert of pension costs is the contributions payable for the year.
Page 17

Emmanuel Church, South Croydon
NOTESTOTHE FINANCIAL STATEMENTS
Year ended 31 December 2024
INCOME FROM..
UNRESTRICTED
REsTricfED
Restrlcted
Funds
(Note 91
TOTAL FUNDS
General
Fund
Development
Fund
2024
2023
Donatlons and legades
Gift aid donations
333,449
333,449
305,446
Tax Inclusive donations
21,145
21,145
23,061
Income tax recoverable
84,193
84,193
75,324
Donations
80,957
12,981
93,938
60,486
Legaties
84,388
84,388
519,744
12,981
617,113
464,317
Investments
Bank interest
6,007
17.788
23,795
17,530
6,007
17,788
23,795
17,530
Charltable artlvltles
Church and Centre lettings
29,811
29,811
28,534
Wedding and funeral fees
Income from church events and
activities
2,920
2.920
2,363
16,179
16,179
20,950
48,910
48,910
51,847
Other sources
Grant received
Rental income from non-
investment properties
2,600
1,200
1,200
1.200
2,600
3,800
1.200
TOTAL INCOME
575,861
102,176
15,581
693,618
534,894
Page 18

Emmanuel Church. South Croydon
NOTES TO THE FINANCIAL sfATEMENTS
Year ended 31 December 2024
EXPENDITURE ON:
UNREsfRicfED
RESTRicfED
Restrlcted
Funds (Note
9)
TOTAL FUNDS
General
Fund
Developmen
t Fund
2024
2023
Charltable Artlvltles:
Mission and other Charitable Grants
{Note 121
Dlocesan contrlbutlon
78,693
5,000
768
84,461
86,274
167,000
210.309
33,912
15,095
13,278
66,216
36,067
167,000
210,309
33,912
20,349
13,278
66,216
36,067
42,240
12,223
9.600
2,540
170.000
155,838
31,309
13,547
11,552
49,307
37,359
42,240
17,850
7,680
2,608
Staff costs (Note 4)
Ministry expenses
Activity expenses
Administration expenses
Church Running Costs
Centre Runnin8 Costs
Buildin8 depreciation
Church Houses Runnin8 Costs
Governance Costs: Audit Fees
Other costs
5,254
42,240
12,223
9.600
TOTAL EXPENDITURE
644,933
47,240
6,022
698,195
625,564
srAFF COSTS
2024
2023
Wages and salaries
Social security costs
P•nsion contributions
195,303
10.622
4,384
147.139
5,686
3,013
210,309
155,838
The average number of employees employed by the Church during the year was 9 (2023.'71. There were no
employees whose emoluments exceeded £60,000 {2023.' none).
Page 19

Emmanuel Church, South Croydon
NOTES TO THE FINANCIAL sfATEMENTS
Year ended 31 December 2024
FIXED A55Efs FOR USE BY THE PCC
Freehold Land
and Bulldln8S
Equipment
Total
cosr
At l January 2024
Additions
2,827,051
80.809
2,907,860
Disposals
At 31 December 2024
2,827,051
80,809
2,907,860
DEPRECIATION
At ljanuary 2024
Charge for the year
Disposals
At 31 December 2024
253,381
42,240
44,892
6.337
298,273
48,577
295.621
51,229
346,850
NET BOOK VALUE
At 310ecember 2024
2,531,430
29,580
2.561,010
At 31 December 2023
2,573,670
35,917
2,609,587
The freehold land and buildings comprise the Emmanuel Centre and the church houses at
12 Hurst View Road, 5 Wells C5ose and 35 Whitmead Close.
DEBTORS
2024
2023
Income tax recoverable
Other debtors and prepayments
42,894
68,151
18,266
8,058
111,045
26,324
CREDITORS: amounts falllng due wfthln one year
2024
2023
Funds held on behalf of affiliated groups
Accruals and Other Credttors
3,158
27,705
19,239
21,378
30,863
40,617
Page 20

Emmanuel Church. South Croydon
NOTES TO THE FINANCIAL sfATEMENrs
Year ended 31 December 2024
ANALYSIS OF NEf ASSEfs BY FUND
UNRESTRICTED
RESTRICTED
2024
General
Fund
Developmen
t Fund
Restricted
Funds
(Note 9)
Total
Tangible fixed assets
29,579
2,531,431
2,561,010
Debtors
46,657
218.808
265,465
64,388
343,010
407,398
111,045
583,588
694,633
Cash at bank and in hand
21,770
21,770
Creditors
Arnounts falling due within one year
Net current assets
125,863)
239,602
{5,000)
402,398
130,8631
663,770
21,770
Net assets
269,181
2,933,829
21,770
3,224,780
The Development Fund comprises unrestricted funds (typically received from legacies) designated to Invest
in people, projects and properties in furtherance of Emmanuel's ministry.
Further analys15 of restrlcted funds is provided in Note 9, Analysis of Restricted Funds.
UNRESTRicfED
RESTRICTED
2023
Genernl
Fund
Developmen
t Fund
Restrlcted
Funds
(Note 91
Total
Tan8ible fixed assets
35,917
2,573,670
2,609,587
Debtors
26.324
314.995
341,319
26,324
634.063
660,387
Cash at bank and in hand
305.223
305,223
13.845
13,845
Creditors:
Amounts falling due within one year
{40.617)
140,6171
619,770
Net current assets
300.702
305,223
13,845
Net assets
336,619
2,878,893
13,845
3,229,357
Page21

Emmanuel Church. South Croydon
NOTES TO THE FINANCIAL STATEMENTS
Year ended 31 December 2024
ANALYSIS OF REsTricfED FUNDS
Brought
Forward
Carrled
2024
Income
Expendlture
TransFers
Forward
Global Mission Fund
768
{768)
11,627)
(1,3411
(2,2861
(6,0221
Cost of Living Fund
Church with Warmth Fund
11,713
3,868
10.086
2,527
9,157
21,770
Lighthouse Fund
13,077
13,845
(1,6341
{1,6341
15,581
The Global Mission Fund comprises restricted donation5 given in support of Emmanuel's mission partners,
regularly supported societies and other special appeals and projects as detailed in note 12.
The Cost of Living Fund provides small grant5 to support people in financial need.
The Church with Warmth Fund provides funding towardsthe operational expensesof openingthe Emmanuel
Centre to provide a warm space for the Community on one day per week.
The Li8hthouse Fund provides funding for activities for children and young people with additional needs. The
transfer out relates to expenses incurred for these activities that had originally been charged to the General
Fund.
Brought
Forward
Carrled
Forward
2023
Income
Expendlture
Transfers
Global Mission Fund
1,623
2,899
13,077
17,599
1,2SO
(2,105)
(2.899}
768
Hall Redevelopment Fund
Small Grants Fund
13,077
13,845
1.250
{5.004)
Page 22

Emmanuel Church, South Croydon
NOTES TO THE FINANCIAL sfATEMENTS
Year ended 31 December 2024
10. RELATED PARTY TRANSACTIONS
Apart from the items disclosed below, there were no disclosèble transactions in respect of members of the
PCC. persons connected with them or other related parties.
PCC members, the Revd. John Featherstone and the Revd. David Griffin. were provided with living
accommodation by the PCC.
One PCC member, the Revd. David Griffin, receNed remuneration of £33,269 {2023'. £9,190).
The only reimbursement of personal expenses to PCC members in the year were £l,00012023.' £nill to Revd.
David Griffin for relocation expense5 and £40512023: £nill to Richard Mash for organ lessons. No expenses
were paid to third parties on behalf of PCC member512023: £nill.
Members who served on the Pccduring the year8ave a total of £88,879 {2023: £91,298) to Church Funds.
The PCC made a grant of £3.00012023: £2,5CIO) to The Salmon Youth Centre, a charity of which the spouse of
PCC member, Mary Knight, was a Trustee until October 2024.
The PCC made a grdnt of £1.90012023: £2,000) to International Needs, a charityof which the Spouse of a PCC
member, Mark Riches, is a Trustee.
The PCC made a grant of £l,00012023: £1,000) to the Daniel Spargo Mabbs Foundation, a charity which
employs a PCC member, Carolyn Heath.
The PCC made a grant of £5,000 (2023.. £4,51XI) tochristian Family Concern, a charity of which a PCC member,
Simon Smith. is a Trustee.
The PCC made a grant of £l,00012023: £1,000) to Kick London, a charlty of which a PCC member, Pete Burt,
is a Trustee.
The PCC made grants of £17,50012023: £19,605) to support Simon French working for Africa Inland Mission.
His spouse is a PCC member.
The PCC paid trainingcourse fees of £3,15012023,' £1,6001 for the spouse of a PCC member, Pete Burt,
11. COMMITMENTS
The Church leases a photocopier. The lease ￿￿s renewed in 2023 and has three years remaining. Lease
payments fall due as follows:
2024
2023
Lease payments due within l year
Lease payments due within 2 to 5
Years
792
1,584
792
2,376
2,376
3,168
Page 23

Emmanuel Church, South Croydon
NOTES TO THE FINANCIAL STATEMENTS
Year ended 31 December 2024
12. DEfAIiS OF GLOBAL MISSION FUND GRANT5
2024
2023
Support of Own Mlsslon Partners
Simon Fren¢h- Africa Inland Mission
17,500
6,000
7,250
7,018
4.500
42,268
19,605
5,500
5,250
7,050
3.000
40,405
Jack & Sarah Winterbum - European Christian Mission
Donald & Becky Karnese- SeNing In Mission
Ruth Kade Ministry- South Sudan
Emily Speed - Spinnaker Trust
Regularly Supported Socletles
Christian Family Concern
Church Pastoral Aid Society
Daniel Spargo-mabbs Foundation
Fusion
5,500
2,500
1,000
4,500
2,750
1,000
1,500
1,000
2,000
2,750
2,500
5,250
2,750
1,500
27.500
1,400
1,000
1,750
2,500
3,000
5,250
3,750
1,400
29.050
Kick London
Lan8ham Partnership
Open Doors
Salmon Youth Centre
su as- Tajikistan
TEAR Fund
Universities & Colleges Christian Fellowship
Speclal Appeals and Projects
Croydon Refuge Day Centre - cfBC Project
Egypt Diocesan Association - Deaf Unit
International Needs- ￿pt Project
Students at Ugandan Theological Colleges
Croydon Community Against Trafficking
A Rocha International - Atewa Forest Project in Ghana
Tearfund -Turkey & Syria & Gaza Appea15
Pastor Gama Joseph
Other gifts and grants
1,000
1,900
1,900
1,343
500
2,000
2,000
2,480
500
1,750
2,000
2,000
1,639
2SO
250
8,143
13,369
Development Fund Grant
St Francis Church, Monks Hill- Youth Worker
Total Charitable Grarts
5,000
5,000
84.461
86,274
Grants made in 2024 included £76812023: £2,105) from gifts re¢eived which wftre specified by donors for
particular mission partners or projects.
Page 24