2022-08-31-accounts - Emmanuel Church London

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		Unrestricted	Designated	Restricted	TOTAL	TOTAL
	Notes	Funds	Funds	Funds	2021/22	2020/21
		£	£	£	£	£
Income
Donationsandlegacies	2a	281,229		73,061	354,290	353,548
InvestmentIncome	2b	7	21	9	37	52
Incomefromcharitableactivities	2c	7,221		-	7,221
OtherIncome	2d	7,180		-	7,180	7,156
Totalincome		295,637	21	73,070	368,728	360,756
Expenditure
Expenditureoncharitableactivities	3a	329,073	3,300	21,114	353,487	268,435
TotalExpenditure		329,073	3,300	21,114	353,487	268,435
Netincome/expenditurebefore		(33,436)	(3,279)	51,956	15,241	92,321
investmentgains/(losses)
Netgains/(losses)oninvestments
Netincome/(expenditure)		(33,436)	(3,279)	51,956	15,241	92,321
Transfersbetweenfunds	9	(439)		439
Netmovementinfunds		(33,875)	(3,279)	52,395	15,241	92,321
Reconciliationoffunds:
TotalFundsBroughtForward		137,092	116,866	63,829	317,787	225,466
TotalFundsCarriedForward		103,217	113,587	116,224	333,028	317,787

		Unrestricted	Designated	Restricted	31.8.22	31.8.21
		Funds	Funds	Funds	Total	Total
	Note	£	£	£	£	£
FixedAssets:
Tangibleassets	4	3,643			3,643	7,286
CurrentAssets:
Debtors	5	6,060		654	6,714	6,193
Cashatbankandinhand		98,711	113,587	115,570	327,868	313,131
TotalCurrentAssets		104,771	113,587	116,224	334,582	319,324
Creditors:amountsfallingduewithinoneyear	6	(5,197)			(5,197)	(8,823)
NETCURRENTASSETS		99,574	113,587	116,224	329,385	310,501
TOTALASSETSlesscurrentliabilities		103,217	113,587	116,224	333,028	317,787
Creditors:amountsfallingdueinmorethan
oneyear	7
NETASSETS		103,217	113,587	116,224	333,028	317,787
FundsoftheCharity
GeneralFunds		103,217	-	-	103,217	137,092
DesignatedFunds	8		113,587	-	113,587	116,866
RestrictedFunds	9		-	116,224	116,224	63,829
TotalFunds		103,217	113,587	116,224	333,028	317,787

2.INCOME	Unrestricted	Designated	Restricted	TOTAL	TOTAL
	Funds	Funds	Funds	2021/22	2020/21
	£	£	£	£	£
a) Donationsandlegacies
Gifts&donations	229,475		61,916	291,391	290,394
GiftAidtaxrecoverable	51,754		11,145	62,899	63,154
	281,229		73,061	354,290	353,548
b) Investmentincome
BankInterest	7	21	9	37	52
	7	21	9	37	52
c) Incomefromcharitableactivities
EventIncome	7,221			7,221
	7,221	-		7,221
d) OtherIncome
SundryIncome	7,180			7,180	7,156
	7,180			7,180	7,156

3.EXPENDITURE
		Unrestricted	Designated	Restricted	TOTAL	TOTAL
		Funds	Funds	Funds	2021/22	2020/21
	Notes	£	£	£	£	£
a)Expenditureoncharitableactivities
Directcharitablecosts
Salaries,travelandexpenses	10	188,116			188,116	184,001
Venuehire		49,521		-	49,521	20,417
Depreciationexpense		3,643			3,643	3,643
Othermeetingcosts		4,350		-	4,350	4,812
Evangelismandactivities		26,592		6,347	26,592	6,622
Conferences,trainingandtravel		2,580	3,300	-	5,880	8,376
Miscellaneousexpenses						99
Charitablegiving		19,516	-	14,167	33,683
Grantspayable	a)i)	25,880		600	26,480	28,600
Supportcosts
Governancecosts	a)ii)	1,590		-	1,590	2,882
OfficeandAdministrationcosts		7,286	-		7,286	8,983
		329,073	3,300	21,114	347,140	268,435
a)i)Analysisofgrantspayable
			Institutions	Individuals	2021/22	2020/21
					£	£
Missionsupport
Institutions-ClarendonTrust			22,880		22,880	23,400
Reliefofpovertyandneed
Institutions-GreenwichFoodbank			600		600	600
Individuals				3,000	3,000	2,400
Socialactiongrants			-	-	-	2,200
			23,480	3,000	26,480	28,600

	2021/22	2020/21
a)ii)Analysisofgovernancecosts	£	£
Independentexaminer'sfeesforreportingontheaccounts	1,590	1,700
Othergovernancecosts	-	1,182
	1,590	2,882

4. TANGIBLEFIXEDASSETS	FORTHEYEARENDED31AUGUST202	2
		Equipment	Total
		£	£
Cost	01-Sep-21	13,360	13,360
Additions		-
Disposals		-
Costat	31-Aug-22	13,360	13,360
Depreciation	01-Sep-21	6,074	6,074
Charge		3,643	3,643
Disposals		-	-
Depreciationat	31-Aug-22	9,717	9,717
NetBookValue	31-Aug-22	3,643	3,643
NetBookValue	31-Aug-21	7,286	7,286

5. DEBTORSANDPREPAYMENTS
	Unrestricted	Restricted	Total	Total
	Fund	Fund	31.8.22	31.8.21
	£	£	£	£
HMRCGiftAidTaxRecoverable	5,162	654	5,816	4,584
Prepayments	655	-	655	1,609
RefundsDue	243	-	243
	6,060	654	6,714	6,193

6. CASHATBANKANDINHAND
	Unrestricted	Restricted	Total	Total
	Fund	Fund	31.8.22	31.8.21
	£	£	£	£
Currentaccounts	107,735	1,319	109,054	150,024
Depositaccounts	113,587	105,227	218,814	163,107
	221,322	106,546	327,868	313,131

	Unrestricted	Restricted	Total	Total
	Fund	Fund	31.8.22	31.8.21
	£	£	£	£
Accruals	1,290		1,290	1,700
TaxandSocialSecurity	3,907		3,907	3,372
TradeCreditors	-		-	3,751
	5,197		5,197	8,823

	Balance			Transfer	Balance
	01-Sep-21	Income	Expenditure	Btwfunds	31-Aug-22
	`£`	`£`	`£`	`£`	`£`
2021 / 22
FutureFund	116,866	21	(3,300)		113,587
	116,866	21	(3,300)		113,587
	Balance			Transfer	Balance
	01-Sep-20	Income	Expenditure	Btwfunds	31-Aug-21
	`£`	`£`	`£`	`£`	`£`
2020/21
FutureFund	136,248		(8,454)	(10,928)	116,866
	136,248		(8,454)	(10,928)	116,866

Thedesignatedfundsarerepresentedby:	Thedesignatedfundsarerepresentedby:
	31-Aug-22
FutureFundAccount	113,587

	Balance			Transfer	Balance
	01-Sep-21	Income	Expenditure	Btwfunds	31-Aug-22
	£	£	£	£	£
2021/22
BuildingFund	48,735	67,728	(11,000)	418	105,881
ChristmasCommunityFund	5,533		(5,342)	5,342	5,533
CommunityFundOffering	9,209	5,342	(4,772)	(5,321)	4,458
ZimbabweOffering	352				352
	63,829	73,070	(21,114)	439	116,224
	Balance			Transfer	Balance
	01-Sep-20	Income	Expenditure	Btwfunds	31-Aug-21
	`£`	`£`	`£`	`£`	`£`
2020/21
BuildingFund	-	48,735			48,735
ChristmasCommunityFund	5,533				5,533
CommunityFundOffering	2,308	15,780	(8,879)		9,209
ZimbabweOffering	352				352

BuildingAccount	105,227
BuildFundGiftAidDebtor	654
CommunityAccount	10,343
	116,224

	2021/22	2020/21
	`£`	`£`
GrossWagesandSalaries	168,517	160,409
Employer'sNationalInsuranceCosts(netofannualallowance)	9,625	11,163
Employer'sPensionCosts	12,987	12,429
SMPrecovered	(3,013)
	188,116	184,001

			2021/22		2020/21
PaymentstoTrustees
Nonepaid		£	-	£
PaymentstoRelatedParties
KathrynSales(spouseofTrusteeTimSales)	AnnualSalaryforroleasExecutiveAssistant	£	6,140	£	6,359
	EmployerPensionContributions		522	£	509

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the trustees on my examination of the accounts of Emmanuel Church London for the year ended 31st August 2022.

Responsibilties and basis of report

As the charity’s trustees (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the charity are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a Fellow Member of the Association of Charity Independent Examiners. I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that in any material respect:

accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
the accounts do not accord with such records; or

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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; or

the accounts have not been prepared in accordance with the Charities SORP (FRS102).

I have no concerns and have come across no 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.

Signed:

Date: 2nd May 2023

Independent Examiners Ltd Unit 2 Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF