Page 1
EMMANUEL CHURCH, SALISBURY
TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
The trustees have pleasure in presenting their report and the Financial Statements of the Church for the year ended 31 December 2021.
Reference and Administrative Details
The Church is a registered Charity, registration no. 1134317. The charity’s address is: Emmanuel Church, 8 Wilton Road, Salisbury, SP2 7EE.
The charity trustees for the purpose of these accounts comprise the Elders and Deacons of the Church. The Elders and Deacons during the year were as follows:
Rev M H Watts (Pastor until 28/2/21) Rev S J Green (until 28/2/21) Mr D Roberts (until 28/1/21) Mr S Storey Mr P E Thick Mr T Gahan (until 11/2/21) Mr P D Bravery Mr J S G Hollick Mr K Grewcock Mr P R Pike Mr C J McDonald Mr A P Woodger Mr R J Ward (Treasurer)
Structure, Governance and Management
The Church is governed by its Constitution. The Elders and Deacons are elected by the Church Meeting, and are responsible for leadership of the church. The Elders and Deacons meet regularly to effect proper control of all arrangements for the running of the church.
Objectives and Activities
The principal object of the Charity is the advancement of the Christian faith, the glory of God, the nurture of God’s professing people and the benefit of the public, according to Evangelical, Reformed and Baptistic principles and in accordance with the Church’s statement of faith contained in the Church Constitution.
Achievements and Performance
The Church’s main work is carried out through its Lord’s Day services and youth classes, mid-week meetings for Bible study and prayer, and evangelistic outreach.
The retirement of Rev. M H Watts at the end of February and the departure of Rev S J Green left the church without consecutive ministry, but we are grateful for the support of other gospel ministers who have provided God-honouring ministry throughout the year. As Covid-19 restrictions eased it has been possible to restart youth meetings, with encouraging attendance.
Page 2 Public Benefit In carying out its a1VItieS in the year under review, the trustees have had regard to the public benefit guidance issued by the Chariry Commission, and are satisfied that the activities mentioned above have all been for the public benefit. Financial Review Over the year there was a significant reduction In stipend expenditure which was only partially offset by increased payments made to visiting PTeachers and to the Church's soliators for legal work undertaken. The church also received a legacy of £13,700 to which restrictions apply. Overall, receipts exCded payments by nearly £33,500 (2020: deficit £4,500). The tsustees consider the state of affairs of the charity to be satisfactory. On behalf of the Elde & Deacons Trustee Trnstee Date: 15 m[h 2022
Page 3
INDEPENDENT EXAMINER’S REPORT
TO THE TRUSTEES OF EMMANUEL CHURCH, SALISBURY
I report on the accounts of the Church for the year ended 31 December 2021, which are set out on pages 4 to 7.
Respective responsibilities of trustees and independent examiner
The church's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year (under section 44(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.
It is my responsibility to:
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Examine the accounts under section 145 of the 2011 Act;
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To follow the procedures laid down in the General Directions given by the Charity Commissioners
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under section 145 (5) (b) of the 2011 Act; and
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To state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that, in any material respect
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the accounting records were not kept in accordance withsection 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of
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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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
David Cooke MA (Oxon) FCA FCIE David Cooke and Co. Chartered Accountants 5 Briar Close, Banbury, Oxon. OX16 9DS
Date: 15 March 2022
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EMMANUEL CHURCH, SALISBURY
Charity number 1134317
Accounts for the year ending 31 December 2021
RECEIPTS AND PAYMENTS ACCOUNT
| Receipts Note Voluntary 2 Other 3 Total receipts Payments Cost of Generating Funds 4 Charitable Activities 5 Loan repayment Total payments Net of receipts/(payments) Transfers between funds Cash funds last year end Cash funds this year end |
Unrestricted Restricted 2021 Funds Funds Total £ £ £ 102,134 14,186 116,320 1,611 14,604 16,215 103,745 28,790 132,534 143 - 143 90,391 3,539 93,931 - 5,000 5,000 90,535 8,539 99,074 |
Unrestricted Restricted 2020 Funds Funds Total £ £ £ 115,393 1,887 117,280 1,320 13,155 14,475 |
|---|---|---|
| 116,713 15,042 131,755 |
||
| 97 - 97 126,858 4,272 131,130 - 5,000 5,000 |
||
| 126,955 9,272 136,227 |
||
| 13,210 20,251 33,461 - - - 61,819 12,626 74,445 75,029 32,877 107,906 |
(10,242) 5,770 (4,472) 19,900 (19,900) - 52,161 26,756 78,917 |
|
| 61,819 12,626 74,445 |
The notes on pages 5 to 7 form part of these financial statements.
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EMMANUEL CHURCH, SALISBURY
STATEMENT OF ASSETS AND LIABILITIES AT 31 DECEMBER 2021
| 2021 Unrestricted Restricted Funds Funds Total Cash funds £ £ £ CAF Bank 42,687 23,947 Kingdom Bank 32,342 8,930 41,272 Total 75,029 32,877 107,906 Other monetary assets 3,494 Debtors 3,415 79 Fund to which 2021 asset belongs value Assets retained for the charity’s own use £ Freehold Property Unrestricted 1,250,000 Fund to which Amount Liabilities liability relates due 25,000 Particular Baptist Fund Loan Restricted 66,634 |
2020 Unrestricted Restricted 2020 Funds Funds Total £ £ £ 29,612 3,696 33,308 32,207 8,930 41,137 |
|---|---|
| 61,819 12,626 74,445 |
|
| 7,359 118 7,477 |
Signed by two trustees on behalf of all the trustees
| Signature | Print name Date of approval |
Print name Date of approval |
|---|---|---|
| Richard Ward | 15/03/22 | |
| ~~Stephen Paul Storey~~ | ~~15/03/22~~ |
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EMMANUEL CHURCH, SALISBURY
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021
| 2. Voluntary receipts Offerings Legacy and memorial Gift Aided Donations Gift Aid Tax recovered 3. Other receipts Crime compensation Bank interest Youth ministry “Messenger” Audio & book sales Rent Vehicle Miscellaneous 4. Costs of Generating Funds Advertising & Publicity 5. Charitable Activities Employment costs (see note 7) Other ministry Youth work Buildings Grove House Utilities & insurance Conferences Mission (note 6) Gifts and grants “Messenger” Refreshments Bookstall & Audio costs Office costs Accountancy, legal and other fees Bank account charges |
Unrestricted Restricted 2021 Funds Funds Total £ £ £ 26,482 26,482 - - 13,709 13,709 56,184 302 56,486 19,468 174 19,642 102,134 14,186 116,320 9 9 - 134 - 134 80 - 80 145 - 145 65 - 65 - 14,604 14,604 500 - 500 677 - 677 1,611 14,604 16,215 |
Unrestricted Restricted 2020 Funds Funds Total £ £ £ 27,049 1,627 28,676 350 - 350 72,647 222 72,869 15,348 38 15,385 |
|---|---|---|
| 115,393 1,887 117,280 |
||
| 330 - 330 303 130 433 242 - 242 60 - 60 384 - 384 - 13,025 13,025 - - - - - - |
||
| 1,320 13,155 14,475 |
||
| 143 - 143 16,327 16,327 - 9,514 - 9,514 3,939 3,075 7,013 21,285 190 21,475 - 168 168 9,915 107 10,022 - - - 9,252 - 9,252 4,873 - 4,873 775 - 775 - - - 950 - 950 2,065 - 2,065 11,394 - 11,394 102 - 102 90,391 3,539 93,931 |
97 - 97 73,207 - 73,207 3,446 - 3,446 15,195 100 15,295 10,869 - 10,869 - 2,572 2,572 8,817 - 8,817 147 - 147 6,312 - 6,312 3,200 1,600 4,800 1,125 - 1,125 188 - 188 1,267 - 1,267 2,399 - 2,399 626 - 626 60 - 60 |
|
| 126,858 4,272 131,130 |
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EMMANUEL CHURCH, SALISBURY
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 (Continued)
| 6. Mission Trinitarian Bible Society International Mission to Jewish People Cyprus, Swansons Middle East Reformed Fellowship Churches in UK Farsi |
Unrestricted Restricted 2021 Funds Funds Total £ £ £ 1,963 - 1,963 1,963 - 1,963 1,963 - 1,963 1,963 - 1,963 600 - 600 800 - 800 9,252 - 9,252 |
Unrestricted Restricted 2020 Funds Funds Total £ £ £ 1428 - 1,428 1428 - 1,428 1428 - 1,428 1428 - 1,428 600 - 600 - |
|---|---|---|
| 6,312 - 6,312 |
7. Employee information
No employee received remuneration in excess of £50,000
A total of £12,187 was paid to two trustees for two months’ work as pastors of the church.
| 8. Cash Funds 2021 Unrestricted Restricted Grove House Project Youth Legacy Total Restricted Total Cash Funds |
Brought forward 61,819 12,626 - 12,626 74,445 |
Receipts Payments Transfers Fund balances carried forward 103,745 90,535 - 75,029 5,465 15,080 - 22,241 13,710 3,074 - 10,636 |
|---|---|---|
| 28,790 8,539 - 32,877 |
||
| 132,535 99,074 107,906 |