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2022-12-31-accounts

The Parish Church,

Of Emmanuel with St. Paul

Plymouth

Annual Report and

Unaudited Financial Statements of the Parochial Church Council

For the year ended 31 December

2022

Team Rector: The Rev’d Preb. Karl Freeman

PCC Treasurer: Mr. John Phillips

Independent Examiner: Mr. Tony Jopson F.C.A.

Charity number: 1137452

Abbreviations in this document explained

AVA Audio Visual Aids
C of E Church of England
CRB Criminal Records Bureau Mandatory checks made on people
working with children and vulnerable
DBS Disclosure and Barring adults
Service
DIMES Divas In Ministry at The ladies-only group that meets
Emmanuel regularly
FRS Financial Reporting Rules that govern our accounts
Standard reporting procedures
IT Information Technology
MAP Mission Action Plan Sets out PCC aims for the following
year
PCC Parochial Church Council The Governing Body for Emmanuel
POG Premises Oversight Group
QI Quinquennial Inspection The inspection of church premises
that has to be undertaken every five
years.
RE Religious Education
SORP Statement of The Charity Commission rules for
Recommended Practice setting out accounts

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The Parish Church of Emmanuel with St Paul, Plymouth

Parochial Church Council Trustees Annual Report 2022

CONTENTS

Page

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The Parish Church of Emmanuel with St Paul, Plymouth

Parochial Church Council Trustees Annual Report 2022

Administrative Information

The Emmanuel and St. Paul churches are situated in the Mannamead, and Efford areas of Plymouth. The Parish constitutes the North Sutton Team Ministry, in the Plymouth City Deanery as part of Plymouth Archdeaconry in the Diocese of Exeter, within the Church of England. The Parish Office address is: Emmanuel Church, 1 Compton Road, Mannamead, Plymouth. PL3 5BZ

The Parochial Church Council (PCC) is a charity registered with the Charity Commission. Its charity number is 1137452.

PCC members who have served from 1 January 2022 to the date of this report are:

Team Rector: Rev’d Preb. Karl Freeman Chairman
Associate Vicar: Rev’d Tony Williams
Permanent Deacon (SSM): Rev’d Bev Cree
Priest-in-Charge St Paul’s (SSM) Rev’d Darryl Cree
Team Vicar (SSM): Rev’d Robin Brown
Permission to officiate: Rev’d Simon Springett
Vice Chairman Mr. Tim Lyddon
Parish Churchwardens: Mr. Don Nuttall
Mrs Linda Wheeler from 8th May 2022
Elected Members: (in addition to any named above)
Mr Barrie Bannister-Evans from 8th May 2022
Dr James Butler until 8th May 2022
Mr Mark Bullard until 8th May 2022
Mrs. Pam Edwards from 8th May 2022
Miss Sally Fletcher
Mr Malcolm Haynes
Mr Ed Houlton
Mrs Kathryn McGuinness
Mr Kevin O’Neill from 8th May 2022
Mr John Phillips from 8th May 2022
Mr Gordon Rose
Deanery Synod rep. Ms Anne Tillett from 8th May 2022
Officials Mr John Phillips PCC Treasurer
Non-Member Mr Chris Benson PCC Secretary

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The Parish Church of Emmanuel with St Paul, Plymouth

Parochial Church Council Trustees Annual Report 2022

Structure, Governance and Management

The PCC (Parochial Church Council) has the responsibility of co-operating with the team rector, the Rev’d Preb. Karl Freeman, and the staff in promoting in the ecclesiastical parish the whole mission of the Church, whether pastoral, evangelistic, social or ecumenical. It also has the maintenance responsibilities for the church at Emmanuel and the adjoining hall. From January 2022, St Paul’s became a Conventional District within the parish, with its own PCC, and assumed full responsibility for its own affairs, including maintenance of the buildings.

PCC Constitution: The method of appointment of PCC members is set out in the Church Representation Rules. Emmanuel PCC oversees the implementation of the Mission Action Plan in their part of the parish. St Paul’s PCC oversees the implementation in their part of the parish. All church attendees are encouraged to register on the Electoral Roll, and membership confers entitlement to stand for election to one of the PCCs. By special arrangements with the diocese, on assuming their responsibilities as a Conventional District, St Paul’s affairs have been managed by their own Parish Church Council (PCC).

Risk Management (Health and Safety, Disability Discrimination legislation and Safeguarding): A high priority is given to the provision of a safe environment within the church and grounds. Identified risks are assessed, recorded in the Safety Log, and a safe practice procedure advised. Full disabled access to the church is provided by a ramp. Full disabled access is now a feature of all parish premises used by staff, congregation and visitors. The Parish has a nominated Safeguarding Officer, and the child and vulnerable persons vetting legislation requirements are met. The registered safeguarding officer is Mrs Carol Springett.

Objectives, Achievements and Performance

Very pleasingly, all the evidence is that we endured the lockdown times of Covid19 well. This is most evident in the maintenance of our Christian fellowship, engagement in mission and our financial position. We have been grateful to be able to meet our financial obligations inside and outside the parish and to enjoy very positive feedback from the congregation about how they have been looked after. There remain ‘ragged ends’ of things either discontinued during lockdowns, restricted by them, or developed during them to be sorted out. Regarding development, it has been particularly noticeable that digital communication within the congregation has grown massively. Digital and planned giving has also grown. Also, we have been very pleased to see the completion of phase 1 of our church refurbishment. We are now blessed with a very wellappointed servery at the west end of the nave and a visionary window encouraging us to look out to the mission fields outside, and others to look in to see the worshipping community.

We have faith that our mission statement will continue to focus our activity this year: Mission Statement: “A Church, Founded on The Living Word, Proclaiming Christ”

Objectives : “To look Upward, Inward and Outward”

Our Vision: To be a growing church through which people come to know their Saviour and every member of God’s family, at whatever ‘age or stage’, and can find a place to be cared for and serve the Lord.

The mission and ministry of the parish is governed by the constantly evolving, ‘organic’ document, the parish Mission Action Plan (MAP) through which we express our aspirations, prioritize our ministry and monitor our effectiveness. Its nine mission categories have become the universal template through which we deal with our ministry at staff meetings, monthly prayer meetings and our PCC meetings.

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The Parish Church of Emmanuel with St Paul, Plymouth

Parochial Church Council Trustees Annual Report 2022

Towards the end of 2021, spilling into 2022, the priorities for the coming two years were agreed. In this second year, they therefore remain the same:

The latest version of the MAP is to be found on the new parish website. Now that we are free of the pressures associated with Covid 19 recovery, the MAP and its priorities will need to be reviewed upon the appointment of the new rector. The interregnum ahead of the church in the coming year should enable the church to settle and consolidate its life together in order to support fresh vision brought by new leadership later in the year.

Achievements:

When planning our activities for the year, as in all years, the PCC has considered the Charity Commission guidance on public benefit and in particular the specific guidance on charities for the advancement of religion. Our aim is to enable ordinary people to live out their faith as part of our parish community through:

Parish Mission Activities

Church Growth and Evangelism

The regular focus of our teaching, worship and ministry is our Sunday services. Until the onset of Covid19 constraints there were weekly Sunday morning services at Emmanuel and St Paul’s. A weekly parish evening service has been held at Emmanuel. Teaching activities for children and young people were undertaken in age specific groups at the same times as the morning services at Emmanuel.

There are 163 parishioners on the Church Electoral Roll. The electoral roll was revised at the time of the 2022 APCM.

An illustrative average weekly attendance is: 115 adults and 14 children

This number often doubles during important festival services and/or uniformed organisations family services.

There is a wide range of other activities undertaken to grow the church, to teach and to serve Christians, including:

Mission Update

Emmanuel has made regular donations from church funds. In addition, each month has been allocated a Mission of the Month, during which, with coffee mornings and specific events, funds were raised and donated as follows:

Naval & Military Bible Society £ 516 St Paul’s Larder £ 1,432

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The Parish Church of Emmanuel with St Paul, Plymouth

Parochial Church Council Trustees Annual Report 2022

• March Traidcraft Exchange £ 416
• April Shekinah Mission £ 694
• May Christian Aid £ 1,299
• June Sahodar UK £ 457
• July Plymouth Street Pastors £ 628
• August Mercy Ships £ 432
• September Plymouth Soup Run £ 634
• October Edge Community Project £ 1,196
• November TearFund £ 1,490

The total sum of £9,194 was raised during 2022 through Missions of the Month, Mission Lunch and the Christian Aid collection. This was in addition to the centrally funded sum of £4,500 allocated for mission giving by the PCC in its annual budget, and some special appeals.

Articles publicising our Missions of the Month were in the Church Magazine; the Notice Sheet provided prayers for all the causes, in addition to detailing the events available for the congregation to support.

During 2021 a review of the Mission causes to be supported by Emmanuel was begun. This was continued in 2022, focusing on causes promoting the gospel and, particularly, where it was possible, for the congregation to be personally involved through prayer as well as financial support. The charities now being supported include many of those recommended by the congregation during The Commission to Mission in the Summer of 2021 and it is hoped to include others in the future.

The Missions Committee now has twelve members and it is hoped that we will be able to encourage more support, prayer, involvement and volunteering for Mission in the future.

Social Action and Community Profile

We aim to meet people wherever they are and to provide teaching and support even if they are unable to attend events at the church buildings. The activities undertaken include:

In addition, we engage in a variety of activities to meet our objectives to be active members of our community (both local, national and international). These activities have included:

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The Parish Church of Emmanuel with St Paul, Plymouth

Parochial Church Council Trustees Annual Report 2022

Church Premises

Under the chairmanship of one of the churchwardens, Don Nuttall, the Premises Oversight Group (POG) has monitored the condition of the church and the halls throughout the year. They have exercised considerable diligence in prioritising and carrying out a large and varied number of repairs during the year. This has consumed an immense amount of time and effort from the members of POG who faithfully carry out their work behind the scenes. We give thanks to God for all that has been achieved.

Some of the highlights during the year are as follows - Reordering

After almost 2 years of waiting, we finally received the necessary consents to proceed with our plans for a partial reordering scheme. We went out to tender to 3 well qualified contractors but regrettably we did not obtain a single tender. Ultimately, Rawlings Joinery were appointed to carry out phase one of the work, which included the installation of a new window and the creation and installation of a bespoke oak fronted servery at the west end of the nave. The work was finally completed to a superb standard in late November. Quinquennial Report

Slightly delayed by Covid19 lockdowns we finally received the latest QI report from Le Page, the appointed architects on 17 May 2022. The report identifies and gives an assessment of priorities for works to the fabric of the church over the ensuing 5 years.

Trees

In October 2022, pollarding and crowning works were carried out to the last of the large trees on the site. After 2 years and 4 phases, this completed the recommended work to all 17 of the largest trees within the grounds. All necessary consents had been obtained from the diocese and the Plymouth City Council.

Defibrillator

Following receipt of various grants, a defibrillator, within a lockable cabinet, was installed on the outside wall of the church office beside the main entrance. All appropriate consents were obtained from the diocese. The defibrillator is now usable by people at the church and by the general public who can phone 999 to obtain the access code.

New Projector

Our old central projector gave us problems throughout 2022. It became increasingly difficult to conduct worship services without the intrusion of breakdowns and any number of problems. Reluctantly therefore, the PCC decided that it had to be replaced. Following a lot of research undertaken by Tim Lyddon, a new projector was purchased towards the end of 2022. It has been a huge success.

Contributions of Volunteers

Much of the mission and ministry of the church would be impossible to achieve without the countless hours and energy devoted by many members of our congregation – many of whom exercise their gifts with little recognition. It is, without question, a privilege to be able to thank all those who have given of their time, often sacrificially, in furthering the work of the church across our parish. Activities range from service organisation, church cleaning and decoration, supporting the many events, through to visiting the elderly or infirm and offering pastoral support. To all concerned, very many thanks – you are greatly appreciated.

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The Parish Church of Emmanuel with St Paul, Plymouth

Parochial Church Council Trustees Annual Report 2022

Independent Examiner’s Report

to the Parish Church of Emmanuel with St Paul, Plymouth

This report on the financial statements of the PCC to the year ended 31 December 2022, which are set out in the following pages, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (‘the Regulations’) and s.145 of the Charities Act 2011 (‘the Act’).

Respective responsibilities of the PCC and the Examiner

As members of the PCC you are responsible for the preparation of the financial statements; you consider that the audit requirement of the Regulations and section 144(2) of the Act does not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.

Basis of this Report

My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act and can be found in the Church guidance, 2006 edition. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In connection with my examination no matter came to my attention:

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:

Dated:

Tony Jopson & Co Ltd 246 Peverell Park Road, Plymouth, PL3 4QG

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The Parish Church of Emmanuel with St Paul, Plymouth

Financial Statements for the year ended 31 December 2022

Financial Review

Total receipts of ordinary unrestricted funds for the parish were £211,674. Congregational giving at Emmanuel (including income tax recoverable) has shown significant growth, being £150,893 in 2022, compared with a figure of £135,654 in 2021 if the amounts for St Paul’s are excluded. Part of the increase would be due to our emergence from the Covid-19 restrictions.

Expenditure was lower in 2022 than we had expected because when the Youth Worker left his post at the end of January we were unable to find a replacement. The PCC is hoping to employ a Youth Worker in the future. During the year, £26,898 net of grants was spent on improvements to the church building, providing a servery within the building and a window replacing a door that was no longer in use.

Until the end of 2021, this parish consisted of two churches, the church of Emmanuel and the church of St Paul’s, governed by a single parochial church council (PCC). At the beginning of 2022, St Paul’s became a Conventional District, a new charity with its own PCC and full legal responsibility for activities within that church and district. The signing and dating of the formal Agreement to create a Conventional District created a new charity and that document, alongside the Church Representation Rules (CRR), the PCC Powers Measure and the Churchwardens Measure, created the governance of the conventional district. As shown in the following financial statements, £54,734 was allocated to St Paul’s, being the amount held in the St Paul’s bank accounts at the end of 2021. The income of St Paul’s is below the threshold for registration with the Charity Commission.

No change has been included for values of 27 Efford Crescent and Emmanuel Church Halls. As neither of these properties is held for investment purposes, the last valuation is taken as the deemed cost for accounting purposes.

Fixed assets are described in the financial statements.

Reserves Policy

It is current PCC policy to maintain at least 15% of annual turnover in reserve. This policy is currently being achieved.

Going Concern

The financial statements have been prepared on the going concern basis. There are no material uncertainties related to events or conditions that may cast significant doubts upon the PCC’s ability to continue as a going concern.

Approved by the PCC on 30[th] March 2023 and signed on its behalf:

Signed:

Position: Date:

Signed: Position:

Date:

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The Parish Church of Emmanuel with St Paul, Plymouth

Financial Statements for the year ended 31 December 2022

Statement of Financial Activities

Income
Voluntary income
Activities for generating funds
Investment income
Income from charitable activities
Other incoming resources
Total income
Resources used
Cost of generating funds
Charitable activities
Total expenditure
Net income / (expenditure) re-
sources before transfer
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Other recognised gains / losses
Allocated to St Paul's
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Restricted
Total Funds
Funds
Funds
2022
2021
£
£
£
£
168,009
150
168,159
171,047
33,933
1,428
35,361
23,442
779
4
783
1,366
8,622
50
8,672
1,300
331
-
331
100
211,674
1,632
213,306
197,255
860
1,156
2,016
343
220,244
2,836
223,080
222,283
221,104
3,992
225,096
222,626
(9,430)
(2,360)
(11,790)
(25,371)
41,878
-
41,878
40,826
(41,878)
-
(41,878)
(40,826)
(48,153)
(6,581)
(54,734)
(85)
(57,583)
(8,941)
(66,524)
(25,456)
527,373
37,185
564,558
590,014
469,790
28,244
498,034
564,558

Notes 2 and 3 on the following pages provide further detail on income and expenditure.

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The Parish Church of Emmanuel with St Paul, Plymouth

Financial Statements for the year ended 31 December 2022

Balance Sheet
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
Liabilities
Creditors: Amounts falling due in one year
Net current assets less current liabilities
Total assets less current liabilities
Total net assets
Parish funds
Unrestricted
General fund
Total Designated Funds
Restricted
Total Restricted Funds		 Unrestricted
Restricted
Total Funds
Funds
Funds
2022
2021
£
£
£
£
276,865
-
276,865
270,000
276,865
-
276,865
270,000
35,138
-
35,138
40,635
165,474
29,862
195,336
256,016
200,612
29,862
230,474
296,651
7,687
1,618
9,305
2,093
192,925
28,244
221,169
294,558
469,790
28,244
498,034
564,558
469,790
28,244
498,034
564,558
335,254
-
335,254
329,167
134,536
-
134,536
198,206
-
28,244
28,244
37,185
469,790
28,244
498,034
564,558

Approved by the PCC on 30[th] March 2023 and signed on its behalf:

Signed: Signed: Position: Position: Date: Date:

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The Parish Church of Emmanuel with St Paul, Plymouth

Notes on the Financial Statements for the year ended 31 December 2022

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP (FRS102).

The financial statements have been prepared under the historical cost convention, except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

Funds

Endowment funds are funds, the capital of which must be maintained; but no such funds are held by the PCC.

Restricted funds represent (a) income from trusts which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. Where there is no separate investment, interest is apportioned to individual funds on an average basis.

The two Vicar and Churchwardens’ funds are shown for completeness, but are not controlled by the PCC.

Unrestricted funds are general funds which can be used by the PCC for ordinary purposes.

Designated funds are general funds which have been designated by the PCC for a specific purpose. A change to this purpose is in the purview of the PCC.

Details of the funds controlled by the PCC in addition to the unrestricted general fund can be found at note 8 to these accounts

Incoming Resources

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable interest is accrued. All other income is recognised when it is receivable.

All income resources are accounted for gross.

Resources Expended

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Fixed Assets

Consecrated and benefice property is not included in the accounts in accordance with s.96(2) (a) of the Charities Act 1993.

Moveable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s inventory, which can be inspected (at a reasonable time). For anything acquired prior to 2004 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Subsequently, expenditure on individual items costing less than £2,000 has been written off when incurred.

No cost information is available for either 27 Efford Crescent or Emmanuel Church Hall which have been included at their 31 December 2008 revaluations. These assets are shown at values equivalent to those revaluations. As neither property is held for investment purposes the Trustees have decided not to revalue them but to keep them in the balance sheet at the 2008 valuation.

Tangible fixed assets costing more than £2,000 are capitalised and valued at cost including any incidental costs of acquisition. Equipment used within the church premises is depreciated on a straight-line basis over three years. Fixtures and fittings in the church premises are depreciated over ten years. Buildings work is not capitalised. A full year’s depreciation is charged in the year of purchase.

Investments are valued at market value at 31 December.

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The Parish Church of Emmanuel with St Paul, Plymouth

Notes on the Financial Statements for the year ended 31 December 2022

2. INCOMING RESOURCES

Voluntary income
Bank Orders
Envelopes
Gift aid recovered
Open plate collections at services
Sundry donations, legacies
Grants
Activities for generating funds
Fundraising
Church Hall lettings and other
property income
Investment income
Interest and dividends
Incoming resources from charitable
activities
Parish magazine advertising, sale
of books, Bible notes and magazine
Fees for weddings and funerals
Activities and Holiday Club
Other incoming resources
Total incoming resources		 General
Designated
Restricted
TOTAL FUNDS
Fund
Funds
Funds
2022
2021
£
£
£
£
£
111,321
-
-
111,321
108,055
3,287
-
-
3,287
6,609
28,666
-
-
28,666
29,738
7,619
-
-
7,619
7,662
4,881
300
150
5,331
17,983
500
11,435
-
11,935
1,000
156,274
11,735
150
168,159
171,047
14,000
-
1,428
15,428
6,854
6,234
13,699
-
19,933
16,588
20,234
13,699
1,428
35,361
23,442
779
0
4
783
1,366
435
-
-
435
10
4,288
-
50
4,338
340
3,899
-
-
3,899
950
8,622
-
50
8,672
1,300
331
-
-
331
100
186,240
25,434
1,632
213,306
197,255

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The Parish Church of Emmanuel with St Paul, Plymouth

Notes on the Financial Statements for the year ended 31 December 2022

3. RESOURCES EXPENDED

Cost of generating funds
Charitable activities
Missionary and charitable giving
Ministry:
Diocesan parish share
Clergy expenses
Materials for ministry (homegroup
etc)
Church running expenses:
Insurance
Electric and gas
Repairs and supplies inc IT &
AVA
New building work
Church Halls running costs:
Insurance and caretaking
Fuel, water and waste
Repairs and supplies
Music and organ expenses
Leaders training
Youth and children's work
Parish administration:
Salary, photocopier, licences and
other office expenses
Professional fees and CRB checks
Total resources used		 General
Designated
Restricted
TOTAL FUNDS
Fund
Funds
Funds
2022
2021
£
£
£
£
£
860
-
1,156
2,016
343
15,991
-
1,700
17,691
16,588
85,680
-
-
85,680
93,600
1,052
-
-
1,052
1,984
1,370
-
-
1,370
1,143
6,947
-
-
6,947
7,623
8,554
872
-
9,426
6,462
11,399
8,370
-
19,769
42,967
-
35,263
1,136
36,399
-
-
1,436
-
1,436
2,888
-
2,173
-
2,173
2,090
-
3,478
-
3,478
3,641
1,649
-
-
1,649
1,746
28
-
-
28
-
12,127
-
-
12,127
15,176
22,456
759
-
23,215
25,695
640
-
-
640
680
167,893
52,351
2,836
223,080
222,283
168,753
52,351
3,992
225,096
222,626

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The Parish Church of Emmanuel with St Paul, Plymouth

Notes on the Financial Statements for the year ended 31 December 2022

4. TRUSTEE REMUNERATION, STAFF COSTS and OTHER RELATED PARTY TRANSACTIONS

During the year the PCC employed a Children’s Worker, Youth Worker, parish secretary, annex cleaner, organist, and gardener, all part-time, none of whom earned more than £60,000 per annum.

The total gross wage for the 6 employees was £23,359. In addition, £967 was paid in employer contributions to a defined contribution pension scheme.

Gross costs were paid in respect to members of PCC whilst in office, as follows:

Chris Benson received £644 and Tim Lyddon received £140 for duties as a verger at weddings and funerals, inter alia. These fees were paid by the client not the church.

Chris Benson received £2,400 for managing the book-keeping on behalf of the Standing and Finance Committee, and for maintaining the church website.

No other remuneration was received by trustees, except that expenses totalling £1,052 was received by five members of clergy in the discharge of their duties.

During the year to 31 December 2022, the charity received £30,858 in donations from the PCC members, key management personnel and persons closely connected to them. The donors did not attach any conditions to their gifts which required the charity to significantly alter the nature of its existing activities.

5. FIXED ASSETS

(a) Tangible (Unrestricted) (a) Tangible (Unrestricted) Freehold land Church Fixtures and
Total
and buildings equipment Fittings
£ £ £ £
ACTUAL/DEEMED At 1 January 2022 270,000 56,319 - 326,319
COST Additions - 5,959 3,185 -
Disposals - 15,834 - 15,834
at 31 December 2022 270,000 46,444 3,185 326,319
DEPRECIATION At 1 January 2022 - 56,319 - 56,319
Charged for the year - 1,959 320 -
Disposals - 15,834 - 15,834
At 31 December 2022 - 42,444 320 56,319
NET BOOK VALUE At 31 December 2022 270,000 4,000 2,865 276,865
At 31 December 2021 270,000 - - 270,000

Note – The disposals represent the fixed assets now held by St Paul’s.

The additions are £5,959 for a new church projector, and £3,185 for a new Halls boiler.

Freehold land and buildings

Property at 27 Efford Crescent, Higher Compton, Plymouth £ 150,000
Valuation 31 December 2008
Church halls adjoining Emmanuel Church at Compton Avenue, £ 120,000
Mannamead, Plymouth
Valuation 31 December 2008
Total net book value based on 2008 valuation £ 270,000

(b) Investment fixed assets

No investment trust funds were held during 2022. Trust funds totalling £9,889 were liquidated in 2021.

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The Parish Church of Emmanuel with St Paul, Plymouth

Notes on the Financial Statements for the year ended 31 December 2022

6.
DEBTORS AND PREPAYMENTS		 6.
DEBTORS AND PREPAYMENTS
Unrestricted
Restricted
TOTAL FUNDS
Funds
Funds
2022
2021
£
£
£
£
Income tax recoverable 28,666
-
28,666
29,738
Prepayments 1,272
-
1,272
2,225
Other debtors 5,200
-
5,200
8,672
35,138
-
35,138
40,635
7.
LIABILITIES
Unrestricted
Restricted
TOTAL FUNDS
Funds
Funds
2022
2021
£
£
£
£
a. Amounts falling due within one year:
Accruals for utilities and other costs 7,687
1,618
9,305
2,093
7,687
1,618
9,305
2,093

8. FUND DETAILS

Note that from January 2022, all the monies held in the St Paul’s funds will be accounted for in the report produced by the St Paul’s PCC. The amounts are therefore not listed in this report. A total of £54,734 was allocated to St Paul’s. The St Augustine funds have been used during the year on improvements to the church building as described earlier in this report.

The restricted funds comprise the following:
Ministry Training
Youth
Hospitality
Bellringers
Outreach Bequest
Million4Mission
Kerswell
Hardship Fund
St Paul's Food Aid
The designated funds comprise the following:
Emmanuel Church Halls
Legacies
St Paul's General
Families' Minister
Emmanuel Development
Emmanuel Buildings Maintenance
St Paul's Development
Church Halls Long Term Maintenance
St Augustine's
Vicar & Church Wardens - Emmanuel
Vicar & Church Wardens-St Paul's
The General Fund,including £274,000fixed assets:		 The restricted funds comprise the following:
Ministry Training
Youth
Hospitality
Bellringers
Outreach Bequest
Million4Mission
Kerswell
Hardship Fund
St Paul's Food Aid
The designated funds comprise the following:
Emmanuel Church Halls
Legacies
St Paul's General
Families' Minister
Emmanuel Development
Emmanuel Buildings Maintenance
St Paul's Development
Church Halls Long Term Maintenance
St Augustine's
Vicar & Church Wardens - Emmanuel
Vicar & Church Wardens-St Paul's
The General Fund,including £274,000fixed assets:		 2022
2021
£
£
4,014
4,014
2,478
2,386
823
1,686
8,283
8,179
4,037
4,037
-
1,647
5,989
5,989
2,620
4,220
-
4,935
28,244
37,185
16,037
10,404
7,476
10,476
-
14,755
35,000
35,000
22,837
24,122
32,286
24,674
-
28,121
12,000
12,000
-
24,478
8,900
8,900
-
5,276
134,536
198,206
335,254
329,167
498,034
564,558

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The Parish Church of Emmanuel with St Paul, Plymouth

Notes on the Financial Statements for the year ended 31 December 2022

8. FUND DETAILS (Continued)

Restricted funds are held for the following purposes:

Bellringers ) Youth ) for activities specific to these important groups at Emmanuel. Hospitality ) Ministry Training for activities within the parish for training and development of clergy and lay people in furthering the aims of the church. Kerswell Special repairs or alterations to the church of Emmanuel Outreach bequest A legacy with the restriction that it be used to fund new outreach initiatives at Emmanuel Million4Mission This is the balance of grant funding received, to be applied to mission related activities. Hardship To assist with cases of hardship in Emmanuel Church. St Paul’s Food Aid The balance of money collected to provide food aid locally.

Designated funds are held for the following purposes:

St Augustine’s for development of Emmanuel Church premises (PCC Nov & Dec 2020). Emmanuel Church Halls Funds held for the short- and long-term maintenance and development of the church halls in its provision of both charitable activities and community support activities, part of which is the generation of additional income. St Paul’s general fund This fund is now fully allocated to St Paul’s, and the parish PCC no longer has responsibility for its use. Development funds Funds set aside for development of the premises at the two churches. Vicar and Church Wardens For discretionary use by the vicar and church wardens at the respective churches.

P a g e | 18

The Parish Church of Emmanuel with St Paul, Plymouth

Notes on the Financial Statements for the year ended 31 December 2022

9. FUND MOVEMENTS

Restricted:
Ministry Training
Youth
Hospitality
Bellringers
Outreach Bequest
Million4Mission
Kerswell
Hardship Fund
St Paul's Food Aid
Designated
Emmanuel Church Halls
Legacies
St Paul's General
Families' Minister
Emmanuel Development
Emmanuel Buildings
Maintenance
St Paul's Development
Church Halls Long Term
Maintenance
St Augustine's
Vicar & Church Wardens -
Emmanuel
Vicar & Church Wardens -
St Paul's
General fund		 Balance
Incoming
Outgoing
Transfers
Gains &
Balance
01/01/2022
Resources
Resources
Losses
31/12/2022
£
£
£
£
£
£
4,014
-
-
-
-
4,014
2,478
-
-
-
-
2,478
1,686
1,429
2,292
-
-
823
8,179
104
-
-
-
8,283
4,037
-
-
-
-
4,037
1,647
-
-
-
(1,647)
-
5,989
-
-
-
-
5,989
4,220
100
1,700
-
-
2,620
4,935
-
-
-
(4,935)
-
37,185
1,633
3,992
-
(6,582)
28,244
10,404
13,999
8,366
-
-
16,037
10,476
-
-
(3,000)
-
7,476
14,755
-
-
-
(14,755)
-
35,000
-
-
-
-
35,000
24,122
9,500
35,263
24,478
-
22,837
24,674
1,935
8,723
14,400
-
32,286
28,121
-
-
-
(28,121)
-
12,000
-
-
-
-
12,000
24,478
-
-
(24,478)
-
-
8,900
-
-
-
-
8,900
5,276
-
-
-
(5,276)
-
198,206
25,434
52,352
11,400
(48,152)
134,536
329,167
186,240
168,753
(11,400)
-
335,254
564,558
213,307
225,097
-
(54,734)
498,034

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