Registered Charity no. 1136269 

## **Emmanuel Baptist Church Leeds** 

**Trustees' Annual Report and Accounts** 

**Year Ended 31 December 2025** 




## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Contents Page** 

||**Page**|
|---|---|
|Legal and Administrative Information|**1**|
|Trustees' Annual Report|**2**|
|Independent Examiner's Report|**9**|
|Statement of Financial Activities|**10**|
|Statement of Financial Position|**11**|
|Statement of Cash Flows|**10**|
|Notes to the Financial Statements|**11**|





## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Legal and Administrative Information** 

## **Reference** 

The Charity is called “Emmanuel Baptist Church Leeds” and is registered with the Charity Commission for England and Wales. The charity is also known as "Emmanuel Baptist Church". The Church registered as a charity on the 9th of June 2010. Before this the Church was an excepted charity. 

**Registered Charity Number** 1136269 **Registered Office** Church Office Hall Lane Horsforth Leeds LS18 5JE **The Trustees** J W Johnston (Chair) L Turnbull _Appointed 1 August 2025_ J Day _Appointed 1 August 2025_ S Raby _Appointed 1 August 2025_ A Barratt _Appointed 1 August 2025_ A Norris E Martin D Bottrill C Taylor K Boadu R Goodfellow G Charlton J Jarvis A Walker S P Smith S Urwin J Cannon _Resigned 31 July 2025_ **Primary Bankers** NatWest CAF Bank Ltd 32 Market Street 25 Kings Hill Avenue Leeds West Malling LS1 6DH ME19 4JQ **Independent Examiner** Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF 

3 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31st December 2025** 

## **Trustee's Annual Report** 

The Trustees submit their report and accounts for the year ended 31st December 2025. 

## **Objectives and Activities** 

The main objective of the charity is the advancement of the Christian faith in accordance with the basis of faith primarily, but not exclusively, within the City of Leeds and the surrounding neighbourhood; and such other charitable purposes as shall, in the opinion of the members of the church in general meeting further the work of the church. 

The Trustees have identified the following activities of the church to be of public benefit: 

## _Education/ Training:_ 

Teaching and explanation of the Christian Faith Provision of a 'not for profit' preschool education in partnership with the LEA 

## _Relief of Poverty:_ 

Provision of food parcels Regular financial giving to support other UK charities Overseas Aid/Famine relief 

Regular financial giving to support other international charities including Morning Star (SA Reg No: 009-016-NPO), which is a charity that cares for children and AIDS orphans in South Africa 

## **Who Benefits from our Work** 

## _Children/ Young People:_ 

Providing regular weekly activities for children/young people of preschool, primary and high school age 

## _Elderly People:_ 

Provision of regular practical and pastoral support 

## _People with Disabilities/ Special Need:_ 

Providing a safe environment in which people with special needs can be supported, nurtured and involved in church life 

## _People of Particular Ethnic or Racial Origin:_ 

Provide practical and pastoral support to people for whom English is a second language in Leeds and the surrounding areas 

## _Other Charities/ Voluntary Bodies:_ 

Provide practical support to children's charities in South Africa; a charity for vulnerable and homeless people in the UK and a charity that plants churches in England. 

2 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31st December 2025** 

## **Trustee's Annual Report** 

## **How we Achieve This** 

## _Provides Human Resources:_ 

Staff/volunteers - 100+ volunteers trained and DBS approved to work with children/vulnerable adults. 

## _Provides Services_ 

Food parcels 

Practical help including the provision of white and brown goods to those needing housing support 

## _Providing Advocacy/ Advice/ Information:_ 

Money management Debt advice 

In determining the above activities the Trustees confirm that they have regard to the guidance issued by the Charities Commission under Section 4(6) of the Charities Act 2006 and the Charities (Accounts and Reports) Regulations 2008. 

## **Achievements and Performance** 

## _Development of Premises:_ 

We continue to maintain the fabric of the building and develop the facilities available to members and attenders. Tasks have included replacing the disabled entrance doors and the side hall double doors with metal ones. The foul pump in the wastewater stream required attention along with drainage issues outside the pre-school door. A significant area of roof needed removing, making watertight and reinstating to prevent further water ingress. 

The Trustees took the decision to advertise and recruit a Facilities Manager role so that they can take responsibility for building maintenance, managing contractors and overseeing health and safety matters. The successful candidate should be in post from January 2026. 

We continued to maintain and develop the garden areas. Several attendees have given time to this on a regular basis through the year, and we have also had several Saturday mornings when a larger group have helped tidy leaves, clear out drains, prune bushes, carry out weeding etc. 

Our Sunday morning services continued with increasing numbers attending both services. The Trustees will monitor the impact on services and any safety concerns and seek to address them if needed. 

The various ministries that we run or support are listed below. 

## _Discoverers:_ 

This group meets on Monday evenings during term time between 6 and 7pm at Emmanuel. 

Purpose of the ministry / who it serves: Discoverers is for Primary school aged children. 

Average attendance over the past year: 24 children a night, although there are 40 children on the books. The most we have had at one time is 35. 

3 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31st December 2025** 

## **Trustee's Annual Report** 

## _Pulse:_ 

This group meets on Mondays, during term time at 7:15pm - 8:30pm at Emmanuel. 

Purpose of the ministry / who it serves:  Pulse is a ministry for secondary school aged young people, welcoming both Christians and those with little or no church background. 

The aim of the ministry is to provide a safe, fun, and welcoming space where young people can build friendships and grow in confidence and understanding of God. 

Each year the group enjoy a tent camp weekend in Burley in Wharfedale. 

Average attendance over the past year: 25-30 

## _Pre-school:_ 

Preschool is open every week during term time, Monday-Thursday 9am – 3pm in the Preschool Space downstairs at Emmanuel. 

Purpose of the ministry / who it serves:  To provide quality Early Years Education with a strong Christian Ethos for 2 – 5-year-olds. We serve families from Horsforth and other areas across Leeds. 

Average attendance over the past year:  The number of children currently attending is 34. Not all children attend every day. 

This is the largest number we have had on our register since we moved to Horsforth 10 years ago. 

We employ 6 qualified staff to provide pre-school education with a distinct Christian ethos. Whilst we receive funding for up to 28 children every year (including children with learning and physical disabilities) we do so on a “not for profit” basis. Any surplus funds are reinvested to provide new equipment for the benefit of the children. Our most recent Ofsted report was outstanding. The pre-school is open to any child regardless of race, religion, etc. 

## _Emmanuel Tots:_ 

The Tots group meet every Wednesday during term time. 9-9.30 is a Bible study followed by the main session 9.30-11.30am. 

Purpose of the ministry / who it serves: To support church families & those in the wider community during their child’s early years with a safe place to meet, play, make friends & hear about Jesus’ love for them. 

Average attendance over the past year: Weekly around 18-22 families attend but throughout the year numerous people attend ad hoc. 

## _Open Door Café:_ 

When and where we meet: Every Thursday 10.00 – 12.00 at Emmanuel. Run by 4 volunteers each week on a rota. 

Purpose of the ministry / who it serves: To welcome all from the community and from Emmanuel to enjoy hot or cold drinks and wonderful homemade baking. No charges are made but donations are accepted. 

Average attendance over the past year: Approximately 30 each week. 

4 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31st December 2025** 

## **Trustee's Annual Report** 

## _Lunch Plus:_ 

Lunch Plus meet Once a month on a Friday for a 2-course lunch, quiz and a Bible based talk at Emmanuel. 

Purpose of the ministry / who it serves: To provide a safe and welcoming environment for older people, providing an opportunity to share the love of Jesus for anyone in the local community who wishes to join us. No charges are made but donations are accepted. 

Average attendance over the past year: 50 – 60, including our volunteer team. 

## _Manna Project:_ 

Our compassion ministry shares the gospel in a practical way to our church family and those associated with our church family. 

We have a team of people who cook & deliver meals to our Church family when they need them (they are provided in various circumstances). 

We provide food parcels to needy individuals or families on a regular or ad hoc basis. These can be members, attenders of the church or one of the church ministries or contacts of the church family from the past or present. 

We have also helped some individuals or families to purchase household equipment or pay for significant repairs or household running costs when finances are not readily available. 

## _Children's Summer Holiday Club:_ 

This happens at Emmanuel over one week every August. 

Purpose of the ministry / who it serves: Holiday Bible Club seeks to be a bridge between our church and the local community. The purpose is two-fold: to provide a high-energy, fun-filled week for children from both the congregation and the wider community, and to establish meaningful connections with families. We provide the week free of charge. 

There is also a café running in the pre-school space during the club where parents can sit and chat with church members. 

Average attendance over the past year: circa 100 children. 

## _Who Let the Dads Out?_ 

WLTDO meet in the Church Building every 1st Saturday in the month, 9.45 – 11.15. 

Purpose of the ministry / who it serves:  WLTDO was started as a means of reaching Dads with The Gospel. This has been done firstly by creating a fun, safe, child friendly atmosphere where Dads could feel relaxed enough to feel at home and talk. 

We also have regular socials, on the 2nd Tuesday of every month. These socials vary between a simple meet up for drinks and catch up, games evening and something we call Dads Dig Deeper. 

On average we get about 15 Dads attending. 

## _Student Ministry:_ 

We provide three services to students: Student Bible Study: Wednesday evening. Student Lunch: Sunday lunchtime. Student Lifts: Sunday services. All during university term time. 

Purpose of the ministry / who it serves: Our student ministry aims to encourage, support and equip students during their time in Leeds. 

5 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31st December 2025** 

## **Trustee's Annual Report** 

Average attendance over the past year: We currently have 10 students who regularly join Bible study and student lunch. 

## _20s and 30s:_ 

_T_ he 20s and 30s group meet: every second Sunday of the month at 4pm then every third month for a shared meal together after the 11.30 service. 

Purpose of the ministry / who it serves: The 20s and 30s Ministry is for young adults in the church to grow in faith, build real friendships, and be better equipped to follow Jesus in everyday life. 

Average attendance over the past year:  around 10–15 people have attended the teaching and training sessions, with 20–30 coming along to meals and social events like the Christmas quiz. 

## _Men’s Breakfast:_ 

The men’s breakfast group is usually on the 2nd Saturday of each month at 7.30 am, finishing about 9am. 

Purpose of the ministry:  a monthly Men’s meeting includes a full English breakfast and fellowship time of discussing a Christian book, followed by prayer. 

Average attendance over the past year:  we currently have 17 men of various ages (ranging from twenties to eighties) and on average ten attend at each meeting. 

## _Women’s Bible Study:_ 

The Women’s Bible study group meet at Emmanuel on the 2[nd] and 4[th] Friday of each month, with a crèche provided for babies and toddlers, and Zoom for those who are unable to join us in person. 

Purpose of the ministry: This ministry is for any women in the church who are free on a Friday and are wanting to study together and encourage one another in their daily walk with Jesus. 

## _Knit Stitch & Yarn_ : 

This group meet once a month. 

Purpose of the ministry / who it serves: To deepen friendships among church members and attenders, and other friends; and to just enjoy being creative together. 

Average attendance over the past year: Between four and ten. 

## _Wednesday Strolls:_ 

When and where we meet: Most Wednesday mornings there is a local stroll arranged. 

They are typically about two miles on easy terrain and usually end with a visit to a café. 

Purpose of the ministry / who it serves: This ministry serves mostly older/retired people, but younger people and visitors are always welcome. 

6 



## **Emmanuel Baptist Church Leeds** 

**Year Ended 31st December 2025** 

## **Trustee's Annual Report** 

## **Financial Review** 

In 2025 The church saw a total income of £548,478 (2024: £556,860) and expenditure of £537,558 (2024: £501,135). At the end of the year the church held funds and assets totalling £1,434,776 of which £12,315 were held in restricted funds. 

The trustees are satisfied that there are sufficient reserves at the Balance Sheet date, together with ongoing anticipated income, to enable the Church to function effectively in the coming year. 

The trustees aim to ensure that there are sufficient reserves to enable the charity to function for a minimum of two months. The unrestricted reserves, (funds held in the general fund, without including funds held in the designated building fund) at the year-end were £163,874. 

The charity relies for its income on donations from a large number of church members and attenders. Whilst individual circumstances may change, the trustees are confident that, in aggregate, donations will be maintained at a level to ensure that the charity can continue as a going concern. 

## **Structure, Governance & Management** 

The charity is governed by its Constitution and its Church Rules. The church is a membership organisation and holds periodic members meetings (usually at least four times a year). Trustees are elected by church members at church meetings and are accountable to the church membership. 

Key management personnel, whom the trustees rely on to comply with the requirements of the charity's objectives, are the Pastors team (Senior Pastor, Pastor, and Church Plant Pastor) and the Finance Team. 

## **Statement of Trustees' Responsibilities** 

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities SORP (FRS102). 

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements, the Trustees are required to: 

- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 

- select suitable accounting policies and apply them consistently; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business; 

- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements 

7 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31st December 2025** 

## **Trustee's Annual Report** 

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. 

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements. 

This report was approved by the trustee board by: 

|**Name of Trustee:**|John Wesley Johnston|
|---|---|
|**Signed on behalf of the Trustees:**||
||01/08/2026|



## **Date of Approval:** 

8 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Independent Examiner's Report** 

I report to the trustees on my examination of the financial statements of Emmanuel Baptist Church Leeds ('the charity') for the year ended 31 December 2025. 

## **Responsibilities and basis of report** 

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies. 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

2. the financial statements do not accord with those records; or 

3. the financial statements do 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. 


Nigel Wyatt BSC FCA Independent Examiner 125 Main Street Garforth Leeds LS25 1AF 

Date: 

03/08/2026 

9 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Statement of Financial Activities** 

|**Statement of Financial Activities**||||||
|---|---|---|---|---|---|
||||**2025**||2024|
|||Unrestricted|Restricted|**Total**||
|||Funds|Funds|**Funds**|Total Funds|
||**Note**|£|£|**£**|£|
|**Income**||||||
|Donations and legacies||472,522|2,226|**474,748**|470,581|
|Charitable activities||8,564|62,640|**71,204**|92,783|
|Investment Income||2,507|20|**2,527**|3,496|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|**Total income**|**2**|483,593|64,886|**548,479**|566,860|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|**Expenditure**||||||
|Expenditure on charitable activities|**3, 4**|440,044|97,514|**537,558**|501,135|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|**Total expenditure**||440,044|97,514|**537,558**|501,135|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|**Net income and net movement in funds**||43,549|(32,628)|**10,921**|65,725|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|**Net income and net movement in funds**||||||
|Total funds brought forward|**13**|1,423,705|150|**1,423,855**|1,358,130|
|Transfers|**13**|(44,793)|44,793|**-**|-|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|**Total funds carried forward**|**13**|1,422,461|12,315|**1,434,776**|1,423,855|
|||`──────────`|`──────────`|`──────────`|`──────────`|



All income and expenditure derive from continuing activities. 

10 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Statement of Financial Position** 

|**Statement of Financial Position**||||
|---|---|---|---|
|||**2025**|2024|
||**Note**|**£**|£|
|**Fixed assets**||||
|Tangible fixed assets|**9**|1,390,058|1,391,740|
|||`──────────`|`──────────`|
|||1,390,058|1,391,740|
|**Current assets**||||
|Debtors|**10**|2,412|18,748|
|Cash at bank and in hand||177,119|153,912|
|||`──────────`|`──────────`|
|||179,531|172,660|
|**Creditors: amounts falling due within one year**|**11**|17,590|17,462|
|||`──────────`|`──────────`|
|**Net current assets**||161,941|155,198|
|||`──────────`|`──────────`|
|**Total assets less current liabilities**||1,551,999|1,546,938|
|||`──────────`|`──────────`|
|**Creditors: amounts falling due after one year**|**12**|117,223|123,083|
|||`──────────`|`──────────`|
|**Net assets**|**14**|1,434,776|1,423,855|
|||`──────────`|`──────────`|
|**Funds of the charity**||||
|Restricted funds||12,315|150|
|Unrestricted funds||||
|General fund||163,874|170,978|
|Designated funds||1,258,587|1,252,727|
|||`──────────`|`──────────`|
|**Total charity funds**|**13**|1,434,776|1,423,855|
|||`──────────`|`──────────`|
|John Wesley|Johnston|||
|**Name of Trustee:**||||
|───────────────────────────────────────────────────||||
|**Signed on behalf of the Trustees:**||||
|───────────────────────────────────────────────────||||
|01/08/2026||||
|**Date of approval:**||||



─────────────────────────────────────────────────── 

11 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Statement of Cash Flows** 

|**Statement of Cash Flows**|||
|---|---|---|
||**2025**|2024|
||**£**|£|
|**Cash Flows From Operating Activities:**|||
|Net cash provided by (used in) operating activities|26,540|51,809|
||`──────────`|`──────────`|
||26,540|51,809|
||`──────────`|`──────────`|
|**Cash Flows From Investing Activities:**|||
|Purchase of tangible fixed assets|-|(6,728)|
|Bank interest|2,527|3,496|
||`──────────`|`──────────`|
|Net cash provided by (used in) investing activities|2,527|(3,232)|
||`──────────`|`──────────`|
|**Cash flows from financing activities:**|||
|Repayments on borrowing|(5,860)|(100,885)|
|Cash inflows from new borrowing|-|-|
||`──────────`|`──────────`|
|Net cash provided by (used in) financing activities|(5,860)|(100,885)|
||`──────────`|`──────────`|
|Change in cash and cash equivalents in the reporting period|23,207|(52,308)|
|Cash and cash equivalents at the beginning of the reporting period|153,912|206,220|
||`──────────`|`──────────`|
|**Cash and Cash Equivalents At The End of The Reporting Period**|177,119|153,912|
||`──────────`|`──────────`|
|**Reconciliation of Net Movement in Funds to Net Cash Flow From Operating Activities**|||
||**2025**|2024|
||**£**|£|
|Net movement in funds for the reporting period (as per the<br>statement of financial activities)|10,921|65,725|
|Adjustments for:|||
|Depreciation charges|1,682|1,682|
|Bank interest|(2,527)|(3,496)|
|Donation of members loan|-|-|
|(Increase) / decrease in debtors|16,336|(8,809)|
|Increase / (decrease) in creditors|128|(3,293)|
||`──────────`|`──────────`|
|Net cash provided by (used in) operating activities|26,540|51,809|
||`──────────`|`──────────`|
|**Analysis of Cash and Cash Equivalents**|||
||**2025**|2024|
||**£**|£|
|Cash at bank|177,119|153,912|
||`──────────`|`──────────`|
|Total cash and cash equivalents|177,119|153,912|
||`──────────`|`──────────`|



12 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Notes to the Financial Statements** 

## **1 Accounting Policies** 

## **Basis of Preparation** 

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Financial Reporting Standards applicable in the UK and Republic of Ireland (Charities SORP 2019 FRS 102) and the Charities Act 2011. 

## **Assessment of Going Concern** 

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. 

## **Fund Accounting** 

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose. 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often known as a ‘special offering’ in the church. 

Further explanation of the nature and purpose of each fund is included in the notes to the accounts. 

## **Incoming Resources** 

All incoming resources are recognised once the charity has entitlement to the resources. It is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability. 

• All voluntary income from members of the church is recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities. 

• Grants where entitlement is not conditional on the delivery of specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant. 

• Income resources from charitable trading activities such as the letting are accounted for when invoices are drawn up (as the point of entitlement). 

• Donated services and facilities are included at the value to the charity where this can be quantified. 

• Gifts in Kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. 

• Volunteer time, the value of voluntary support for the work of the church is not included in the accounts but is described in the Trustees annual report. 

- Investment Income is included in the accounts when receivable. 

13 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Notes to the Financial Statements** 

## **Resources expended** 

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty. 

## **Governance Costs** 

Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters. 

## **Liability Recognition** 

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. 

## **Tangible fixed assets** 

Tangible fixed assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and impairment losses. When tangible assets are revalued, they are recorded at fair value on the date of revaluation, less any subsequent accumulated depreciation and impairment losses. Any decrease in the carrying amount of an asset as a result of revaluation is recognized in the statement of other comprehensive income. 

Tangible fixed assets costing more than £750 are capitalized and included at cost, including any incidental expenses related to their acquisition. Gifted assets are recognized at their fair value to the charity on receipt. 

Depreciation is provided on all tangible fixed assets, except for freehold land and buildings, on a straight-line basis over their estimated useful economic lives as follows: 

Freehold Land and Buildings: No depreciation is provided on freehold land and buildings, as it is not possible to reliably measure the useful economic life of the buildings. Given the significant expected useful life of the buildings, the depreciation charge would be immaterial to the accounts. 

Equipment: Between 3 and 5 years straight line 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

14 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Notes to the Financial Statements** 

## **Creditors and Provisions** 

Creditors and provisions are recognised where the charity has a present obligation resulting 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 normally recognised at their settlement amount after allowing for any trade discounts due. 

## **Pensions** 

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme. 

## **Operating Leases** 

Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Critical accounting estimates and judgements** 

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Charity makes estimates and assumptions concerning the 

future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. 

15 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Notes to the Financial Statements** 

|**2 **|**Analysis of Income**||||
|---|---|---|---|---|
|||Unrestricted|Restricted|**Total**|
|||Funds|Funds|**Funds 2025**|
|||£|£|**£**|
||**Donations and legacies**||||
||Donations|386,851|1,765|**388,616**|
||Gift aid|85,671|-|**85,671**|
||Grants|-|461|**461**|
|||`──────────`|`──────────`|`──────────`|
|||472,522|2,226|**474,748**|
||**Charitable activities**||||
||Ministry activities|8,564|411|**8,975**|
||Preschool fees|-|3,799|**3,799**|
||Preschool council funding|-|58,430|**58,430**|
|||`──────────`|`──────────`|`──────────`|
|||8,564|62,640|**71,204**|
||**Investment income**||||
||Bank interest|2,507|20|**2,527**|
|||`──────────`|`──────────`|`──────────`|
|||2,507|20|**2,527**|
|||`──────────`|`──────────`|`──────────`|
||**Total Income**|**483,593**|**64,886**|**548,479**|
|||`──────────`|`──────────`|`──────────`|



16 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Notes to the Financial Statements** 

|**2 **|**Analysis of Income****_(Continued)_**||||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2024|
|||£|£|£|
||**Donations and legacies**||||
||Donations|390,019|1,030|391,049|
||Gift aid|79,296|-|79,296|
||Grants|-|236|236|
|||`──────────`|`──────────`|`──────────`|
|||469,315|1,266|470,581|
||**Charitable activities**||||
||Church events|7,248|433|7,681|
||Preschool fees|-|5,314|5,314|
||Preschool council funding|-|79,788|79,788|
|||`──────────`|`──────────`|`──────────`|
|||7,248|85,535|92,783|
||**Investment income**||||
||Bank interest|3,496|-|3,496|
|||`──────────`|`──────────`|`──────────`|
|||3,496|-|3,496|
|||`──────────`|`──────────`|`──────────`|
||**Total Income**|**480,059**|**86,801**|**566,860**|
|||`──────────`|`──────────`|`──────────`|



17 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Notes to the Financial Statements** 

## **3 Expenditure on charitable activities by fund type** 

||Unrestricted|Restricted|**Total**|
|---|---|---|---|
||Funds|Funds|**Funds 2025**|
||£|£|**£**|
|Administration|27,620|3|**27,623**|
|Building|46,527|-|**46,527**|
|Communications|834|-|**834**|
|Ministries|77,806|902|**78,708**|
|Mortgage interest|5,024|-|**5,024**|
|Preschool running costs|-|2,844|**2,844**|
|Salary costs|261,658|93,765|**355,423**|
|Staff related costs|20,575|-|**20,575**|
||`──────────`|`──────────`|`──────────`|
||440,044|97,514|**537,558**|
||`──────────`|`──────────`|`──────────`|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2024|
||£|£|£|
|Administration|31,434|14|31,448|
|Building|31,486|-|31,486|
|Communications|1,224|-|1,224|
|Ministries|73,265|947|74,212|
|Mortgage interest|8,026|-|8,026|
|Preschool running costs|-|4,846|4,846|
|Salary costs|250,553|85,192|335,745|
|Staff related costs|14,148|-|14,148|
||`──────────`|`──────────`|`──────────`|
||410,136|90,999|501,135|
||`──────────`|`──────────`|`──────────`|



18 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Notes to the Financial Statements** 

## **4 Expenditure on charitable activities by activity type** 

||Church|Preschool|**Total 2025**|
|---|---|---|---|
||£|£|**£**|
|Administration|27,623|-|**27,623**|
|Building|46,527|-|**46,527**|
|Communications|834|-|**834**|
|Ministries|78,708|-|**78,708**|
|Mortgage interest|5,024|-|**5,024**|
|Preschool running costs|-|2,844|**2,844**|
|Salary costs|261,658|93,765|**355,423**|
|Staff related costs|20,575|-|**20,575**|
||`──────────`|`──────────`|`──────────`|
||440,949|96,609|**537,558**|
||`──────────`|`──────────`|`──────────`|
||Church|Preschool|Total 2024|
||£|£|£|
|Administration|31,448|-|31,448|
|Building|31,486|-|31,486|
|Communications|1,224|-|1,224|
|Ministries|74,212|-|74,212|
|Mortgage interest|8,026|-|8,026|
|Preschool running costs|-|4,846|4,846|
|Salary costs|250,553|85,192|335,745|
|Staff related costs|14,148|-|14,148|
||`──────────`|`──────────`|`──────────`|
||411,097|90,038|501,135|
||`──────────`|`──────────`|`──────────`|



## **5 Volunteers** 

The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustee's report for further details about volunteer contributions in the organisation. 

## **6 Independent examination fees** 

Fees payable to the independent examiner for: 

||**2025**|2024|
|---|---|---|
||£|£|
|Independent examination and preparation of the financial<br>statements|2,132|2,060|



19 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Notes to the Financial Statements** 

## **7 Staff Costs** 

The total staff costs and employee benefits for the reporting period are analysed as follows: 

||**2025**|2024|
|---|---|---|
||£|£|
|Wages and salaries|315,935|294,814|
|Social security costs|25,389|20,591|
|Employer contributions to pension plans|14,099|14,077|
||`──────────`|`──────────`|
||**355,423**<br>`──────────`|329,482<br>`──────────`|



The average headcount of employees during the year was as follows: 

||**2025**|2024|
|---|---|---|
|Average headcount|12|13|



The number of employees who received employee benefits of more than £60,000 during the year was as follows: 

More than £60,000 

|**2025**|2024|
|---|---|
|-|-|



The Charity also utilised the services of some self employed contractors during the year. 

## **Key Management Personnel** 

The charity considers its key management personnel to be the Leadership team (the Trustees, the Pastors Team and the Finance Team) which is made up of both paid staff and unpaid leadership positions. The number of paid employees on the Leadership Team increased in 2025. The total employee benefits received by key management were as follows: 

||**2025**|2024|
|---|---|---|
||£|£|
|Key management personnel employee benefit|160,602|143,102|



20 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Notes to the Financial Statements** 

## **8 Trustee remuneration and expenses** 

During the year three trustees received remuneration as an employee of the charity. J W Johnston, J Cannon and A Norris were employed for their leadership roles within the Church and not remunerated for their role's as trustee. The payments were authorised in accordance with the governing document. The total remuneration received during the year including employers national insurance and employers pension contribution was: 

||**2025**|2024|
|---|---|---|
||**£**|£|
|J Cannon (until July 2025)|24,852|40,008|
|J W Johnston|62,531|64,710|
|A Norris|47,712|43,273|
|l Turnbull (from August 2025)|18,992|-|
|A Barrett (From August 2025)|6,516|-|



During the year three trustees incurred out of pocket expenses for the day to day running of the charity. The total expenses claimed during the year was £15,721 (2024: £13,640). The type of expenses incurred related to ministry, pastoral costs and church running costs. 

During the year the total aggregated donations made to the charity by the trustees during the year was £122,033 (2024: £116,108). 

## **9 Tangible fixed assets** 

|**Tangible fixed assets**||||
|---|---|---|---|
||Land and|||
||buildings|Equipment|**Total**|
||£|£|£|
|**Cost**||||
|At 1 January 2025|1,386,694|20,088|1,406,782|
|Additions|-|-|-|
||`──────────`|`──────────`|`──────────`|
||1,386,694|20,088|1,406,782|
||`──────────`|`──────────`|`──────────`|
|**Depreciation**||||
|At 1 January 2025|-|15,042|15,042|
|Charge for this year|-|1,682|1,682|
||`──────────`|`──────────`|`──────────`|
||-|16,724|16,724|
||`──────────`|`──────────`|`──────────`|
|**Carrying amount**||||
|**At 31 December 2025**|1,386,694|3,364|1,390,058|
||`──────────`|`──────────`|`──────────`|
|At 31 December 2024|1,386,694<br>`──────────`|5,046<br>`──────────`|1,391,740<br>`──────────`|



21 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Notes to the Financial Statements** 

## **10 Debtors** 

||**2025**|2024|
|---|---|---|
||**£**|£|
|Accrued income|1,912|18,748|
|Other debtors|500|-|
||`──────────`|`──────────`|
||2,412<br>`──────────`|18,748<br>`──────────`|



## **11 Creditors: amounts falling due within one year** 

||**2025**|2024|
|---|---|---|
||**£**|£|
|Accruals|2,130|3,386|
|Deferred income|3,299|-|
|Trade creditors|1,277|3,192|
|Loans and borrowing|10,884|10,884|
||`──────────`|`──────────`|
||17,590|17,462|
||`──────────`|`──────────`|
|**Creditors: amounts falling due after one year**|||
||**2025**|2024|
||**£**|£|
|Loans and borrowing|117,223|123,083|
||`──────────`|`──────────`|
||117,223<br>`──────────`|123,083<br>`──────────`|



## **12 Creditors: amounts falling due after one year** 

22 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Notes to the Financial Statements** 

## **13 Analysis of Charitable Funds** 

||1 Jan 2025|Income|Expenditure|Gains / loss|Transfers|**31 Dec 2025**|
|---|---|---|---|---|---|---|
||£|£|£|£|£|**£**|
|**Unrestricted Funds**|||||||
|General funds|170,978|477,740|(430,588)|-|(54,256)|**163,874**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
||170,978|477,740|(430,588)|-|(54,256)|**163,874**|
|**Designated**|||||||
|Building Fund|1,252,727|-|-|-|5,860|**1,258,587**|
|Church Weekend Away|-|3,634|(3,769)|-|135|**-**|
|Sportsreach|-|2,219|(5,687)|-|3,468|**-**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
||1,252,727|5,853|(9,456)|-|9,463|**1,258,587**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Unrestricted**|**1,423,705**|**483,593**|**(440,044)**|**-**|**(44,793)**|**1,422,461**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Restricted Funds**|||||||
|Missionery gifts|150|-|-|-|(150)|**-**|
|Morning Star<br>Menstrual Cup Project|-|470|(470)|-|150|**150**|
|Preschool|-|64,005|(96,609)|-|44,769|**12,165**|
|TEAR Fund quiz night|-|411|(435)|-|24|**-**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Restricted**|**150**|**64,886**|**(97,514)**|**-**|**44,793**|**12,315**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Funds**|**1,423,855**|**548,479**|**(537,558)**|**-**|**-**|**1,434,776**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|



## **2025 Fund Transfers** 

## **£44,769 transfer from the General Fund to the Preschool Fund** 

A transfer to cover the shortfall in the Preschool Fund, ensuring no deficit is carried forward. 

## **£5,860 transfer from the General Fund to the Building Fund** 

The transfer reflects the capital value of the church building held at year-end, corresponding to the repayment of mortgage during the year. 

**£3,468 transfer from the General Fund to the SportReach Fund** 

A top-up transfer to eliminate the negative balance in the SportReach Fund, ensuring no deficit is carried forward. 

23 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Notes to the Financial Statements** 

|**_Analysis of Charitable_**|**_Funds Cont._**||||||
|---|---|---|---|---|---|---|
||1 Jan 2024|Income|Expenditure|Gains / loss|Transfers|**31 Dec 2024**|
||£|£|£|£|£|£|
|**Unrestricted Funds**|||||||
|General funds|205,124|474,870|(400,486)|-|(108,530)|170,978|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
||205,124|474,870|(400,486)|-|(108,530)|170,978|
|**Designated**|||||||
|Building Fund|1,151,842|-|-|-|100,885|1,252,727|
|Sportsreach|522|2,400|(6,270)|-|3,348|-|
|Church Weekend Away|-|2,789|(3,380)|-|591|-|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
||1,152,364|5,189|(9,650)|-|104,824|1,252,727|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Unrestricted**|**1,357,488**|**480,059**|**(410,136)**|**-**|**(3,706)**|**1,423,705**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Restricted Funds**|||||||
|Missionary gifts|150|-|-|-|-|150|
|Preschool|492|85,840|(90,038)|-|3,706|-|
|TEAR Fund quiz night|-|433|(433)|-|-|-|
|Syria/Turkey appeal|-|-|-|-|-|-|
|Music and Pudding|||||||
|Evening for Morning|-|528|(528)|-|-|-|
|Star|||||||
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Restricted**|**642**|**86,801**|**(90,999)**|**-**|**3,706**|**150**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Funds**|**1,358,130**<br>`──────────`|**566,860**<br>`──────────`|**(501,135)**<br>`──────────`|**-**<br>`──────────`|**-**<br>`──────────`|**1,423,855**<br>`──────────`|



## **2024 Fund Transfers** 

## **£100,885 transfer from the General Fund to the Building Fund** 

The transfer reflects the capital value of the church building held at year-end, corresponding to the repayment of mortgage during the year. 

## **£3,348 transfer from the General Fund to the SportReach Fund** 

A top-up transfer to eliminate the negative balance in the SportReach Fund, ensuring no deficit is carried forward. 

## **£3,706 transfer from the General Fund to the Preschool Fund** 

A transfer to cover the shortfall in the Preschool Fund, ensuring no deficit is carried forward. 

24 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Notes to the Financial Statements** 

## **Fund Descriptions** 

## **Building fund** 

The designated building fund is to set aside the netbook value of the building less the outstanding mortgage value. 

## **Sportsreach** 

Sportreach is an evangelistic sports ministry run in partnership with EBC, offering soccer and netball activities. While the church covers the full cost of delivering the programme, a nominal fee is collected from parents/carers per child. This fee is recorded as separate income to reflect the true cost of the ministry to the church. 

## **Church Weekend Away** 

Funds received and paid for the Church Weekend Away. 

## **Preschool** 

A restricted fund for the funding received to run the preschool. 

## **14 Analysis of net assets between funds** 

||Unrestricted|Restricted|**Total**|
|---|---|---|---|
||Funds|Funds|**Funds 2025**|
||£|£|£|
|Tangible Fixed Assets|1,390,058|-|**1,390,058**|
|Current Assets|167,216|12,315|**179,531**|
|Creditors less than 1 year|(17,590)|-|**(17,590)**|
|Creditors greater than 1 year|(117,223)|-|**(117,223)**|
||`──────────`|`──────────`|**`──────────`**|
||1,422,461|12,315|**1,434,776**|
||`──────────`|`──────────`|`──────────`|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2024|
||£|£|£|
|Tangible Fixed Assets|1,391,740|-|1,391,740|
|Current Assets|172,510|150|172,660|
|Creditors less than 1 year|(17,462)|-|(17,462)|
|Creditors greater than 1 year|(123,083)|-|(123,083)|
||`──────────`|`──────────`|`──────────`|
||1,423,705|150|1,423,855|
||`──────────`|`──────────`|`──────────`|



25 



## **Emmanuel Baptist Church Leeds** 

## **Year Ended 31 December 2025** 

## **Notes to the Financial Statements** 

## **15 Related party transactions** 

During the year a number of related party transactions took place. 

Karen Johnston is a related party due to being an employee of the charity and a close family member of trustee John Johnston. The total remuneration received during the year including employers national insurance contribution and employers pension contribution was £31,983 (2024: £30,405). 

Rebecca Walker is a related party due to being an employee of the charity and a close family member of trustee Andy Walker. The total remuneration received during the year including employers national insurance contribution and employers pension contribution was £14,600 (2024: £12,970). 

Grace Smith is a related party due to being an employee of the charity and a close family member of trustee Simon Smith. The total remuneration received during the year including employers national insurance contribution and employers pension contribution was £21,457 (2024: £19,380). 

26