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 a￿1VItieS 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 exC￿ded 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: - Examine the accounts under section 145 of the 2011 Act; - To follow the procedures laid down in the General Directions given by the Charity Commissioners - under section 145 (5) (b) of the 2011 Act; and - 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 - the accounting records were not kept in accordance withsection 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - 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. 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 Page 4 ## **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. Page 5 ## **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~~| Page 6 ## **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| Page 7 ## **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_|