Charity number 1134317
EMMANUEL CHURCH, SALISBURY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## Contents:
Page 1 – 2 Trustees’ Report Page 3 Independent Examiner’s Report Page 4 Receipts & Payments Account Page 5 Statement of Assets and Liabilities Page 6 – 8 Notes to the Accounts
##
##
##
##
##
##
##
##
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 2024, which are set out on pages 4 to 8.
## **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 with section 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: 6 May 2025
Page 4
## **EMMANUEL CHURCH, SALISBURY**
## **Charity number 1134317**
**Accounts for the year ending 31 December 2024**
## **RECEIPTS AND PAYMENTS ACCOUNT**
|Note
**Receipts**
Voluntary
2
Other
3
_Total receipts_
**Payments**
Charitable Activities
4
Loan repayment
_Total payments_
_Net of receipts/(payments)_
**Transfers between funds**
**Cash funds last year end**
_Cash funds this year end_|Unrestricted
Restricted
**2024**
Funds
Funds
**Total**
£
£
**£**
135,499
11,750
**147,249**
41,681
-
**41,681**
177,180
11,750
188,930
156,218
13,388
**169,606**
5,000
-
**5,000**
161,218
13,388
174,606
15,963
1,638
-
**14,324**
-
-
**-**
87,999
7,245
**95,243**
103,962
5,606
**109,568**|Unrestricted
Restricted
2023
Funds
Funds
Total
£
£
£
116,905
700
117,605
33,168
-
33,168|
|---|---|---|
|||150,073
700
150,773|
|||129,367
2,481
131,847
5,000.00
-
5,000|
|||134,367
2,481
136,847|
|||15,706
1,781
-
13,925
-
-
-
72,293
9,025
81,318|
|||87,999
7,245
95,243|
The notes on pages 6 to 8 form part of these financial statements.
##
##
|STATEMENTOF ASSETSAND LIABIL|ITIES AT 31|DECEMBER||2024||||
|---|---|---|---|---|---|---|---|
|||2024||||2023||
||Unrestricted
Funds
f|Restricted
Funds
ff,||2024
Total|Unrestricted
Funds
t|Restricted
Funds
e|2023
Total
c|
|Cashfunds||||||||
|CAF Bank
Kingdom Bank
Co-OperativeBank
Total|50,274
53,687
103.961|3,000
2,606
5.606||
s3,274
56,293
109.567|48,g4;|3,od|
51,e4;|
|Othermonetary assets||||||||
|Debtors|13,692|||13,692|5,441||5,441|
|||Fund towhich||2024||||
|||asset belongs||value||||
|Assets retained for the charity'sown|use|||€||||
|Freehold Property||Unrestricted|1,250,000|||||
|Minibuses||Unrestricted||12,042||||
|||Fund to which|Amount|||||
|||liability relates|due|||||
|Liabilities||||||||
|ParticularBaptist Fund Loan||Unrestricted||10,000||||
|Creditors duewithinone month||Unrestricted||||||
|gnedbytwo trusteeson|behalf of all thetrustees||
|---|---|---|
|Signature|Print name|Date of approval|
|,{6,#-|":renf*.ZiOfferings
Gift Aided Donations
Gift Aid Tax recovered
**3. Other receipts**
Bank interest
Youth ministry
“Messenger”
Audio & book sales
Conference
Rent
Miscellaneous
**4. Charitable Activities**
Employment costs (see note 6)
Other ministry
Youth work
Buildings & Equipment
Utilities & insurance
Mission (note 5)
Gifts and grants (note 8)
Conference
“Messenger”
Website
Refreshments
Bookstall & Audio costs
Office costs
Subscriptions
Software costs
Independent Examination
Bank account charges|Unrestricted
Restricted
**2024**
Funds
Funds
**Total**
£
£
**£**
42,778
11,750
**54,528**
82,468
-
**82,468**
10,253
-
**10,253**
135,499
11,750
**147,249**
1,329
-
**1,329**
165
-
**165**
64
-
**64**
40
-
-
325
-
**325**
39,659
-
**39,659**
99
-
**99**
41,681
-
**41,681**
59,569
-
**59,569**
3,962
-
**3,962**
4,969
1,638
**6,607**
57,417
-
**57,417**
10,391
-
**10,391**
10,538
-
**10,538**
103
11,750
**11,853**
2,897
-
**2,897**
599
-
**599**
374
-
**374**
1,036
-
**1,036**
1,805
-
**1,805**
1,141
-
**1,141**
542
-
**542**
379
-
**379**
495
-
**495**
-
-
-
156,218
13,388
**169,606**|Unrestricted
Restricted
2023
Funds
Funds
Total
£
£
£
31,570
700
32,270
70,753
-
70,753
14,582
-
14,582|
|---|---|---|
|||116,905
700
117,605|
|||1,191
-
1,191
615
-
615
225
-
225
-
-
-
908
-
908
29,792
-
29,792
437
-
437|
|||33,168
-
33,168|
|||54,361
-
54,361
3,016
-
3,016
5,553
1,781
7,333
33,973
-
33,973
11,531
-
11,531
13,630
-
13,630
550
700
1,250
825
-
825
697
-
697
92
-
92
665
-
665
1,334
-
1,334
1,832
-
1,832
425
-
425
358
-
358
495
-
495
30
-
30|
|||129,367
2,481
131,847|
Page 8
## **EMMANUEL CHURCH, SALISBURY**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 (Continued)**
|**5. Mission**
Trinitarian Bible Society
International Mission to Jewish People
Cyprus, Swansons
Middle East Reformed Fellowship
FAME
FGEA
Turkey earthquake
Churches in UK
Farsi
**6. Employment costs**
Gross salaries
Employers NIC
Pension costs
Pastor's expenses
Manse rent
Manse council tax|Unrestricted
Restricted
**2024**
Funds
Funds
**Total**
£
£
**£**
2,020
-
**2,020**
2,020
-
**2,020**
2,020
-
**2,020**
2,020
-
**2,020**
558
-
**558**
1,000
-
**1,000**
-
-
-
500
-
**500**
400
-
**400**
10,538
-
**10,538**
37,418
-
**37,418**
-
-
-
315
-
**315**
1,528
-
**1,528**
18,000
-
**18,000**
2,308
-
**2,308**
59,569
-
**59,569**|Unrestricted
Restricted
2023
Funds
Funds
Total
£
£
£
2,790
-
2,790
2,780
-
2,780
2,780
-
2,780
2,780
-
2,780
-
-
-
-
-
-
1,000
-
1,000
900
-
900
600
-
600|
|---|---|---|
|||13,630
-
13,630|
|||32,466
-
32,466
-
-
-
405
-
405
1,167
-
1,167
18,000
-
18,000
2,323
-
2,323|
|||54,361
-
-
54,361|
No employee received remuneration in excess of £60,000. £30,708 was paid to a trustee for his work as pastor of the church. [£28,336 in 2023.]
## **7. Cash Funds**
|**7. Cash Funds**
**2024**
Unrestricted
Restricted:
Donations to be forwarded
Youth Legacy
_Total Cash Funds_|Brought
Receipts
Payments
Transfers
**Fund balances**
forward
**carried forward**
87,999
177,180
161,218
-
**103,961**
-
11,750
11,750
**-**
7,244
-
1,638
-
**5,606**
_95,243_
_188,930_
_174,606_
_-_
**_109,567_**|
|---|---|
## **8. Gifts**
Several church members desired to make anonymous gifts to one of the trustees, to help him move into a house suitable for his family. The gifts transferred to him through the forwarding fund totalled £10,450.