REGISTERED CHARITY NUMBER: 1140504
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 December 2023
for
THE EMMANUEL GROUP OF CHURCHES NORTHAMPTON
Cobley Desborough
Chartered Certified Accountants
Chartered Tax Advisers
Artisans' House
7 Queensbridge
Northampton
Northamptonshire
NN4 7BF
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Contents of the Financial Statements for the Year Ended 31 December 2023
|
Page |
Report of the Trustees |
1 to 9 |
Independent Examiner's Report |
10 |
Statement of Financial Activities |
11 |
Balance Sheet |
12 |
Cash Flow Statement |
13 |
Notes to the Cash Flow Statement |
14 |
Notes to the Financial Statements |
15 to 23 |
Detailed Statement of Financial Activities |
24 to 25 |
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Report of the Trustees for the Year Ended 31 December 2023
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31December2023.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
the FinancialReportingStandardapplicablein the UK and Republicof Ireland(FRS 102)(effective1 January
2019).
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended 31
December2023.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
the FinancialReportingStandardapplicablein the UK and Republicof Ireland(FRS 102)(effective1 January
2019).
The Emmanuel Group of Churches Northampton is a Local Ecumenical Partnership:
The Local Ecumenical Partnership
The Charitygiveseffectto the localecumenicalpartnershipthe EmmanuelChurchesapprovedfor the area
of benefitby the participatingChurches;and looksto the sponsoringbody for support,encouragement and
advice.
The Area of Benefit:
The area of benefitis primarilythe communitiesassociatedwith NorthamptonEast,togetherwith the area
of Boothville,and those who associatewith it and benefitfrom its ministry.For the AnglicanParish the area
of ministry is as the Parish of Northampton, Emmanuel.
The participating denominations are:
The participating Churches are:
Clergy:
The Reverence Chris Pearson (Assistant Priest 2019, acting Team Rector June 2022-Feb 2023)
The Reverend Stewart Betts (Team Rector 2023)
Mrs Yvonne Desroches (Assistant Curate 2020)
The Reverend Rachael Warnock (Free Church (Baptist) Minister 2021)
Lay Preachers and Readers:
Mrs Maureen Luke, Lay Canon (C of E)
Mr James Fearnley, Reader (C of E)
Mrs Fiona Potter, Reader (C of E)
Page 1
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Report of the Trustees for the Year Ended 31 December 2023
Mrs Kristin Hatherly, Lay Pastor (BUGB)
Mr Keith Holland Delamere, Licensed Evangelist (C of E)
Mrs Angie Kennedey, Licensed Evangelist (C of E)
Mr Ken Clark, Reader (C of E)
Duringtheyearwehadafewchangestoourteam.TheReverendChrisPearsonsteppeddown as
temporaryTeamRector,withTheReverendStewartBettsjoiningusasthenewTeamRectorMrs Fiona
Potter continues also completed her Reader training.
Objectives and activities
Objectives and aims
TheChurchCounciloftheEmmanuelGroupofChurcheshastheresponsibilityofco-operatingwith the
clergy in promoting the ecumenical, pastoral, evangelistic and social mission of the churches.
ThepremisesoftheLEPcompriseEmmanuelChurchandaresubjecttoasharingagreementunder the
provisionoftheSharingofChurchBuildingsAct1969.TheSharedChurchescommitteehowever devolves
responsibility for the Emmanuel Church building to the Emmanuel Group Church Council.
TheClergyandGroupCouncilhaveenshrinedaDeclarationofIntentintheLocalEcumenical Partnership
Constitution of 2010:
God'scalltounitycontainsthepromiseofwholeness;healingandreconciliation.Itisforindividuals, the
church and the community.
"The Spirit of the Lord is upon me, because the Lord has anointedme to preach good news to the poor. The
Lordhassentmetoproclaimfreedomforprisonersandrecoveryofsightfortheblind,torelease the
oppressed, to proclaim the year of the Lord's favour (Isaiah 61: vl-2}.
We understandthevisionof Isaiah61,affirmedby Jesusat thestartof his mission,to be highly significant
in working out mission in our neighbourhood and the world.
It is our prayer that we may both be and become:
A "home" for the community whether or not they have come to Christian Faith
Ahealingcommunitywithinwhichfaith,love,hopeandtruthmaybediscovered.afamilywithin which
forgiveness may be both received and given.
A mission centre for those who will be salt and light in neighbourhood, nation and world.
A church within which the Father-heartof God may be known,the love of Jesus may be discoveredand the
power of the Holy Spirit may be experienced as people grow to maturity in Christ.
We facilitate these intentions through:
-
The worshipping and community life of our three congregations
-
The maintenance of the fabric of the Emmanuel building
-
Supporting the Emmanuel Coffee Shop
-
Provision of community workers within the local areas
-
And the provision of Weston Favell Centre Food Bank (under The Trussell Trust)
Page 2
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Report of the Trustees for the Year Ended 31 December 2023
Objectives and activities Acting Team Rector's Report
I knew when I took upon this post in Octoberlast year that it was going to a busy and challengingrole, I was
of course right.
SoitiswithoutabasisofcomparisonthatIwrite,yetfromthosewhoIhavetheprivilegeof working
alongsideIcansensethereisrenewedvisionforunityacrossthegroup.Thisisperhapssignifiedby the
sharingofaidentityinthenewlanyards,backedupwithregularstaffingmeetingsanddesiretosee the
various different areas where Emmanuel is lived out in the community and within the walls of building.
Ourteamsofstaffandvolunteersareabsolutelyessentialtoallthatweseektodoandwe celebrated
togetherwithastaffmealandhaveseenotheropportunitiestomeetwitheachother.Thisis really
encouraging and I hope and pray these opportunities continue to grow that unity we need.
Iam,thankfulforavariedteamofcolleaguesandministryteam-mateswhoshareinthepublic worship.
The Ministry team meets regularly as do the paid clergy as we continue to seek God's will together.
Aswithallchurchesthereisoftenasensethatwecoulddosomuchmore.Yet,thisreliesonus growing
numericallysothatweareinastrongerpositiontoshareinserviceoftheGod'skingdom.Sowe give
thanksforwhatwehave,andthroughfaithdaretodreamthatgodwillcontinuetoblessuswith new
growth.
Rev S Betts
Boothville Congregation
TheBoothvillecongregationcontinuestomeetforworshipeverySundayinthecommunityhall, but
membersof the congregationinteractwiththe localcommunitythroughoutthe restof the week.the hall
is a hub for the community & church is very much part of that community.
it is routinefor membersof the congregationto lead the intercessionsat services,to read lessons,to serve
refreshments& to provide& arrangeflowers;numbersattendinghavebegunto increasetowardsthe end
of the year
There are two housegroups which some members attend
John Weaver
Emmanuel Congregation Report 2023
Thebiggesteventoftheyearwasthemuch-awaitedandmostwelcomearrivalofRevStuartBetts. The
sizeofthecongregationincreasedslightlythroughthecourseof2023.It'sadelighttoreport that
refreshments are provided after services once again.
SundayservicesweretakenbyRevChrisPearson,RevRachaelWarnock,JamesFearnley,PeterAngus and
RevYvonneDesrochesand fromOctoberRevStuartBetts.We thankthemforleadingus and we are very
grateful to Rev Chris Pearson for his role as Acting Team Rector.
Page 3
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Report of the Trustees for the Year Ended 31 December 2023
Objectives and activities
A huge thankyou to everyoneinvolved.KrissyCresseyhas continuedto do sterlingworkwith the children.
We are grateful to all volunteers, particularly Paul and Krissy.
We pray that the congregation will continue to grow through 2024 and we seek God's will and direction.
Rectory Farm Congregation
During2023RectoryFarmChurchCongregationcontinuestomeetin personattheCommunityCentre, in
Olden Road, managed by Community Spaces Northampton.
TheChurchcongregationsmeetsSundayat3.30for3.45.Itisa communitythatcontinuestosupport and
encourage one another, showing unity with God, one another, and his Church.
RectoryFarmCommunityChurchlastyearsaw1youthrepresentativejointheteam,ouryoung member
has brought new insight and wisdom, a new voice from a youth perspective.
Wehavealsobeenblessedbyouryouthleadingservices,thishasbeenspasmodicduetothe young
people's exam and school curriculum agenda.
WehavecelebratedonememberofthecongregationbeinglicensedbytheBishopofPeterboroughas a
Lay Reader, and another being accepted for training.
Threemembersourworshippingcommunityhavesteppedoutinfaithjoiningandbecoming active
membersofthenewlyformedschools'team.Theyhavebeeninvolvedin thedeliveryofprayerspaces to
communityschoolswithin the parish,a weekly'happinessclub' that is embodiedinto a local special school.
TheyhavetakenpartinassembliesandacceptedopportunitiestosharetheChristianstory across
community schools. Thank you to the team.
Yvonne Desroches on Behalf of the Rectory Farm Leadership team.
Community
InOctoberI wasfortunatetotakeonsomeoftheCommunityworkerhours,workingalongsideLynne we
havesetupaHappyCaféinThorplands,asafeplaceforsupportandsignposting.Followingonfrom the
trainingIhavebeenabletosetuptheGrow,cookeatprojectatBellinge.Thegrouphavemade various
healthy meals and shared them together.
Excitingtimescontinuewith the Youthprojectstartingimminentlyat The NorthamptonAcademy, planning
for totson tourand withnew FISH fundingsecured,plansare wellunderway for half term,Easterand the
summer.
Gem Broadhead
Tots
Page 4
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Report of the Trustees for the Year Ended 31 December 2023
Objectives and activities
OurEmmanuelTotsgroupascontinuedtothrive,wewereabletotakeaseventy-seatercoachto West
LodeFarm,wewereabletoprovidediscountedprices,anadditionaltractorrideandonceagaina free
lunchfromCaféEmm.Weendedouryearsayinggoodbyetosomechildrenmovingonandenjoyed a
messy play session.
The summerwas once again verybusy,totsmet throughoutcontinuingour traditionof touringlocal parks.
FISHcontinuedtoproveverybusy,beingtoldweprovideanessentialresourceforourfamilies.I worked
closelywithCaféEmmtodevelopanew,morevariedmenu,andwelookedatdifferent entertainment,
havingananimalencounterandfoampartysuccessfullyentertainourchildren.Wewerefortunateto be
ableto giveoutvouchersforCaféEmmand forswimmingat Trilogy.We had a summerBBQ/fun day and
ended the summer with a pizza party.
Septemberis normallya quietermonthat tots,butwestartedthisacademicyearwitha bang, welcoming
lotsofnewfamilies,welearntallaboutdinosaursandwereveryfortunatetobeabletocollaborate with
the food bank and Natashafrom Kids Aid to providecraft activitiesand supportfor our families.We started
a new lunch group, providing a time and space for our tots to sit around a table together and share food.
Gem Broadhead
Page 5
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Report of the Trustees for the Year Ended 31 December 2023
Achievement and performance
Fundraising report
EmmanuelGroupofChurcheshasbeenblessedwithsupportfrommanycontinuestobenefitfrom the
support of a number of charities,agencies,companies,groups, churches,clubs schools,and individuals. Too
manytomentioneachoneandallhelpingus tosupportourlocalcommunitythroughtheChurchand the
Weston Favell Foodbank.
WearesogratefultothoseofyouwhohavesupporteduswithdonationstotheChurchvia Localgiving:
https://localgiving.org/emmanuelgroupandFoodbankvia https://localgiving.
org/weston-favell-centre-foodbank
Please accept our sincere thanks to every one of you
Specific grants for the Church have come from:
National Lottery £56,000
DCFG via Northampton Community Foundation (NCF) £11,250
West Northamptonshire Council £15,000
The Constance Travis Fund £4000
National Grid £8652
John Warren £1750
Northampton Town Council £5000
Specific Grants for the Foodbank have come from:
National Lottery £10,000
Infinis £5000
Trussell Trust £12,800
Poverty Hurts via NCF £4,650
Household Support fund via NCF £16,800
Grow Cook Eat £3000
Northampton Town Council £5,900
Pet Plan Charity £2000
Sainsbury's Helping Everyone Eat Better Community Grant £1500
The Neighbourly Grant £1000
Weston Favell Foodbank Report
Theyearlystatisticsdemonstratethattherehasbeenanincreaseinthenumberofguestsoverthelast 3
years:-
2020 - 12003
2021 - 13406
2022 - 14636
2023 - 5218 (Jan to March)
2023 - 2024 - 11808 (April 23 to March 24)
Page 6
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Report of the Trustees for the Year Ended 31 December 2023
Overview
Ourguestsarerequiredtogetareferralbeforetheycometocollectafoodparcelandweare actively
trying to get as many referrers on our system as possible.
For Mother'sDay we were able to obtain quite a lot of items from Avon, and alongsidethe public donations
we were able to give out gifts to most of our foodbankguests over a period of two weeks.Currentlywe are
distributing Easter Eggs to our guests.
We have settledinto workingover two sites and it does work for us, storagecan be quite an issue but again
we are working through this.
Donations
Wearestillreceivingdonations;however,themonetarydonationsandpublicdonationshave slightly
decreaseddue to the cost of living.We have donationsbasketsat Waitrose,Tesco,Sainsburys,CO-OP, NHS
EyeDepartmentatSolCentral,ScoobysPetCentreandStageCoachTerminalandafewmore local
businesses. We receive more donations from Tesco and Waitrose compared to the others.
WearealsopartofNeighbourlywhichsendsusalertsforsurplusfoodwhichwecollectfromAldi and
Sainsburys
Warehouse
Our total weight in for this accounting year was 77,363.95kg.
Wepurchased17%ofthatandourfreefoodfromTescobulkwas28%.Thismeansotherdonations were
about 55% or 42,484kg of our weight.
Outofthat55%,63%camefromsupermarketdonations,10%churches,8.5%othercharities 8%
corporates and community groups, and education 5.5%.
Our total weight out was 66,075kg.
Ofwhich80%or52,850kgwasforfoodparcels,another15.5%or10,370kgwasextras(help yourself
items).Our food wastewas only 0.7% of our out goings though we also gave 2.2% of our outgoingsto shop
zero.We gavethe1.5%leftor so to othercharities.Essentiallyeachweekwe gaveoutroughly1 tonne of
food in food parcels and 200kg a week in extras.
Volunteers
As of 25 March 2024, there are 56 active volunteers working at the food bank.
11 new volunteers have been recruited since April 2023.
12volunteerswhowereeitherstudents/volunteersorserviceusers(atsomepoint)havegoneon to
secure part time or full time employment.
Page 7
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Report of the Trustees for the Year Ended 31 December 2023
7 corporateteamsfrom variouscompaniescame to volunteerwith us from Nationwide,Kier Group, Online
Direct, Barclays, Tesco, Coventry Building Society & WSP.
4 MBA student groups came in to volunteer at our distribution site.
Fourfundraisingeventswereheld- Diversityshowat theDerngate,Tombola,TescoWintercollection and
volunteer gatherings to raise money.
Foodbank Staff
Therehavebeensomechangesinthefoodbankteam,SonyaNaikleftherpositionasVolunteer Training
andDevelopmentManager.ShewillbereturningattheendofApriltoruntheArtTherapysessions on
Wednesdays during foodbank hours
Financial review
Reserves policy
ItisCouncilpolicytomaintainabalanceonunrestrictedfundswhichequatestoatleastone months
unrestrictedpaymentstocoveremergencysituationsthatmayarisefromtimetotime.Attheyear end
ourfundsexceededthisbalance.ItisourpolicytoinvestourfundsbalanceswiththeCBFChurch of
England Deposit Fund.
Structure, governance and management
Governing document
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrustandconstitutesan unincorporated
charity.
Reference and administrative details
Registered Charity number
1140504
Principal address
Emmanuel Office Centre
Weston Favell Centre
Northampton
NN3 8JR
Page 8
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Report of the Trustees for the Year Ended 31 December 2023
Trustees
Rev H Spenceley (resigned 20.4.23)
Rev D Spenceley (resigned 20.4.23)
Mr M Maddocks (resigned 20.4.23)
Mr K Holland-Delamere
Mr J Weaver (resigned 20.4.23)
Mrs E Bateman
Mrs J L Cole (resigned 20.4.23)
Mrs F Potter (resigned 20.4.23)
Mrs P J Thompson (resigned 20.4.23)
Mrs R Tighe (resigned 20.4.23)
Rev Y DesRoches (appointed 20.4.23)
Rev C Pearson (appointed 20.4.23)
Rev R Warnock (appointed 20.4.23)
Ms J Pearson (appointed 20.4.23)
Mr R Seaby (appointed 20.4.23)
Mr P Foster (appointed 20.4.23)
Mr K Potter (appointed 20.4.23)
Independent Examiner
Cobley Desborough
Chartered Certified Accountants
Chartered Tax Advisers
Artisans' House
7 Queensbridge
Northampton
Northamptonshire
NN4 7BF
Approved by order of the board of trustees on 29 April 2024 and signed on its behalf by:
Mr K Potter - Trustee
Page 9
Independent Examiner's Report to the Trustees of
The Emmanuel Group of Churches
Northampton
Independent examiner's report to the trustees of The Emmanuel Group of Churches Northampton
IreporttothecharitytrusteesonmyexaminationoftheaccountsofTheEmmanuelGroupof Churches
Northampton (the Trust) for the year ended 31 December 2023.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsin accordance
with the requirements of the Charities Act 2011 ('the Act').
I reportin respectof myexaminationof theTrust'saccountscarriedoutunderSection145of theAct and
incarryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbytheCharity Commission
under Section 145(5)(b) of the Act.
Independent examiner's statement
Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbe a memberofa listedbody. I
can confirmthat I am qualifiedto undertakethe examinationbecauseI am a memberof the Association of
Chartered Certified Accountants, which is one of the listed bodies.
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention 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 Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts 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.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
Jonathan Cobley
Cobley Desborough
Chartered Certified Accountants
Chartered Tax Advisers
Artisans' House
7 Queensbridge
Northampton
Northamptonshire
NN4 7BF
29 April 2024
Page 10
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Statement of Financial Activities
for the Year Ended 31 December 2023
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
257,466
Other trading activities
3
49,850
Investment income
4
12,676
Total
319,992
EXPENDITURE ON
Charitable activities
5
Charitable Activities
4,540
Charitable Activities
315,844
Total
320,384
NET INCOME/(EXPENDITURE)
(392)
Transfers between funds
13
106,021
Net movement in funds
105,629
RECONCILIATION OF FUNDS
Total funds brought forward
41,982
TOTAL FUNDS CARRIED FORWARD
147,611 |
Restricted
fund
£
118,082
511
-
118,593
-
176,394
176,394
(57,801)
(106,021)
(163,822)
295,363
131,541 |
2023
Total
funds
£
375,548
50,361
12,676
438,585
4,540
492,238
496,778
(58,193)
-
(58,193)
337,345
279,152 |
2022
Total
funds
£
538,494
26,098
- |
|
|
|
564,592 |
|
|
|
149,858
332,465 |
|
|
|
482,323 |
|
|
|
82,269
- |
|
|
|
82,269
255,076 |
|
|
|
337,345 |
The notes form part of these financial statements
Page 11
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Balance Sheet
31 December 2023
Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
10
18,358
CURRENT ASSETS
Debtors
11
1,455
Cash at bank and in hand
130,370
131,825
CREDITORS
Amounts falling due within one year
12
(2,572)
NET CURRENT ASSETS
129,253
TOTAL ASSETS LESS CURRENT LIABILITIES
147,611
NET ASSETS
147,611
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS |
Restricted
fund
£
-
-
131,541
131,541
-
131,541
131,541
131,541 |
2023
Total
funds
£
18,358
1,455
261,911
263,366
(2,572)
260,794
279,152
279,152
147,611
131,541
279,152 |
2022
Total
funds
£
19,947
1,220
319,222
320,442
(3,044)
317,398
337,345
337,345
41,982
295,363
337,345 |
|
|
|
|
The financialstatementswere approvedby the Board of Trusteesand authorisedfor issue on 29 April 2024
and were signed on its behalf by:
Mr K Potter - Trustee
The notes form part of these financial statements
Page 12
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Cash Flow Statement
for the Year Ended 31 December 2023
Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period |
2023
£
(57,311)
(57,311)
(57,311)
319,222
261,911 |
2022
£
83,322 |
|
|
83,322 |
|
|
|
|
|
83,322
235,900 |
|
|
319,222 |
The notes form part of these financial statements
Page 13
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Notes to the Cash Flow Statement for the Year Ended 31 December 2023
1. |
RECONCILIATION OF NET (EXPENDITURE)/INCOME |
TO NET CASH FLOW |
TO NET CASH FLOW |
FROM OPERATING |
FROM OPERATING |
|
|
ACTIVITIES |
|
|
|
|
|
|
|
|
|
2023 |
|
2022 |
|
|
|
|
£ |
|
£ |
|
Net (expenditure)/income for the reporting period |
(as per the |
|
|
|
|
|
Statement of Financial Activities) |
|
|
(58,193) |
|
82,269 |
|
Adjustments for: |
|
|
|
|
|
|
Depreciation charges |
|
|
1,589 |
|
1,987 |
|
Increase in debtors |
|
|
(235) |
|
- |
|
Decrease in creditors |
|
|
(472) |
|
(934) |
|
Net cash (used in)/provided by operations |
|
|
(57,311) |
|
83,322 |
2. |
ANALYSIS OF CHANGES IN NET FUNDS |
|
|
|
|
|
|
|
At |
1/1/23 |
Cash flow |
At |
31/12/23 |
|
|
|
£ |
£ |
|
£ |
|
Net cash |
|
|
|
|
|
|
Cash at bank and in hand |
319,222 |
|
(57,311) |
|
261,911 |
|
|
319,222 |
|
(57,311) |
|
261,911 |
|
Total |
319,222 |
|
(57,311) |
|
261,911 |
The notes form part of these financial statements
Page 14
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Notes to the Financial Statements for the Year Ended 31 December 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancial statements
have been prepared under the historical cost convention.
Income
Allincomeisrecognisedin theStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthe charityto that expenditure,it is probablethat a transferof economicbenefitswill be
requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.
Fixtures and fittings- 20% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestrictedfundscanbe usedin accordancewiththecharitableobjectivesat thediscretionof the
trustees.
Restrictedfunds can only be used for particularrestrictedpurposeswithinthe objectsof the charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.
Furtherexplanationofthenatureandpurposeofeachfundis includedin thenotestothe financial
statements.
Hire purchase and leasing commitments
Rentalspaid under operatingleasesare chargedto the Statementof FinancialActivitieson a straight
line basis over the period of the lease.
Page 15
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
2. DONATIONS AND LEGACIES
Unrestricted
funds
£
Gifts
1,748
Donations
204,173
Gift aid
12,728
Grants
38,817
257,466 |
Restricted
funds
£
(1,748)
92,149
-
27,681
118,082 |
2023
Total
funds
£
-
296,322
12,728
66,498
375,548 |
2022
Total
funds
£
-
519,516
18,978
- |
|
|
|
538,494 |
Grants received, included in the above, are as follows:
Other grants
OTHER TRADING ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
Fundraising events
-
511
Lettings
49,122
-
Fees including Weddings
728
-
49,850
511
INVESTMENT INCOME
Unrestricted
Restricted
funds
funds
£
£
Other income
12,676
- |
2023
£
66,498
2023
Total
funds
£
511
49,122
728
50,361
2023
Total
funds
£
12,676 |
2022
£
- |
|
|
2022
Total
funds
£
-
25,265
833 |
|
|
26,098 |
|
|
2022
Total
funds
£
- |
3. OTHER TRADING ACTIVITIES
4. INVESTMENT INCOME
Page 16
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
5. CHARITABLE ACTIVITIES COSTS
Charitable Activities
Charitable Activities |
Direct
Costs
£
3,916
463,102
467,018 |
Support
costs (see
note 6)
£
624
29,136
29,760 |
Totals
£
4,540
492,238 |
|
|
|
496,778 |
6.SUPPORT COSTS
Management
£
Charitable Activities
-
Charitable Activities
27,833
27,833 |
Governance
Finance
costs
£
£
-
624
1,303
-
1,303
624 |
Totals
£
624
29,136 |
|
|
29,760 |
7. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2023 nor
for the year ended 31 December 2022.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31December2023norforthe year
ended 31 December 2022.
Page 17
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
8. STAFF COSTS
Wages and salaries |
2023
£
151,960
151,960 |
2022
£
21,531 |
|
|
21,531 |
The average monthly number of employees during the year was as follows:
Governance
Charitable activities
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
119,695
Other trading activities
26,098
Total
145,793
EXPENDITURE ON
Charitable activities
Charitable Activities
149,858
Charitable Activities
-
Total
149,858
NET INCOME/(EXPENDITURE)
(4,065)
Transfers between funds
(7,188)
Net movement in funds
(11,253) |
2023
1
15
16
Restricted
fund
£
418,799
-
418,799
-
332,465
332,465
86,334
7,188
93,522 |
2022
1
11
12
Total
funds
£
538,494
26,098 |
|
|
564,592 |
|
|
149,858
332,465 |
|
|
482,323 |
|
|
82,269
- |
|
|
82,269 |
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Page 18
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
fund
£
£
RECONCILIATION OF FUNDS
Total funds brought forward
53,235
201,841
TOTAL FUNDS CARRIED FORWARD
41,982
295,363
10.
TANGIBLE FIXED ASSETS
Cost
At 1 January 2023 and
31 December 2023
Depreciation
At 1 January 2023
Charge for year
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022 |
Total
funds
£
255,076 |
|
337,345 |
|
Fixtures
and
fittings
£
91,794
71,847
1,589
73,436
18,358
19,947 |
Page 19
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
13.
MOVEMENT IN FUNDS
Net
movement
At 1/1/23
in funds
£
£
Unrestricted funds
General fund
41,982
(392)
Restricted funds
Restricted fund
295,363
(57,801)
TOTAL FUNDS
337,345
(58,193)
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
319,992
Restricted funds
Restricted fund
118,593
TOTAL FUNDS
438,585 |
2023
2022
£
£
1,455
1,220
2023
2022
£
£
2,572
3,044
Transfers
between
At
funds
31/12/23
£
£
106,021
147,611
(106,021)
131,541
-
279,152
Resources
Movement
expended
in funds
£
£
(320,384)
(392)
(176,394)
(57,801)
(496,778)
(58,193) |
|
|
Page 20
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
13. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
At 1/1/22
£
Unrestricted funds
General fund
53,235
Restricted funds
Restricted fund
201,841
TOTAL FUNDS
255,076
Comparative net movement in funds, included in the above a
Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS |
Net
movement
in funds
£
(4,065)
86,334
82,269
re as follows:
Incoming
resources
£
145,793
418,799
564,592 |
Transfers
between
At
funds
31/12/22
£
£
(7,188)
41,982
7,188
295,363
-
337,345
Resources
Movement
expended
in funds
£
£
(149,858)
(4,065)
(332,465)
86,334
(482,323)
82,269 |
|
|
|
Page 21
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
13. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS |
At 1/1/22
£
53,235
201,841
255,076 |
Net
movement
in funds
£
(4,457)
28,533
24,076 |
Transfers
between
funds
£
98,833
(98,833)
- |
At
31/12/23
£
147,611
131,541 |
|
|
|
|
279,152 |
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
465,785
Restricted funds
Restricted fund
537,392
TOTAL FUNDS
1,003,177 |
Resources
Movement
expended
in funds
£
£
(470,242)
(4,457)
(508,859)
28,533
(979,101)
24,076 |
|
|
Page 22
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
Page 23
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Detailed Statement of Financial Activities for the Year Ended 31 December 2023
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Grants
Other trading activities
Fundraising events
Lettings
Fees including Weddings
Investment income
Other income
Total incoming resources
EXPENDITURE
Charitable activities
Salaries
Denominational
Service and Service Expenses
Church Maintenance
Cleaning
Utilities
Training & Pastoral Care
Pastoral, Food Bank, Care and Youth
Services
Fixtures and fittings
Support costs
Management
Other operating leases
Carried forward |
2023
£
296,322
12,728
66,498
375,548
511
49,122
728
50,361
12,676
438,585
151,960
51,420
10,807
98,280
1,805
22,683
2,540
125,934
1,589
467,018
20,544
20,544 |
2022
£
519,516
18,978
- |
|
|
538,494
-
25,265
833 |
|
|
26,098
- |
|
|
564,592
21,531
60,102
11,272
120,207
16,179
9,915
340
230,839
1,987 |
|
|
472,372
2,861
2,861 |
This page does not form part of the statutory financial statements
Page 24
THE EMMANUEL GROUP OF CHURCHES
NORTHAMPTON
Detailed Statement of Financial Activities for the Year Ended 31 December 2023
Management
Brought forward
Postage and stationery
Finance
Bank charges
Governance costs
Auditors' remuneration for non audit work
Total resources expended
Net (expenditure)/income |
2023
£
20,544
7,289
27,833
1,303
624
496,778
(58,193) |
2022
£
2,861
6,530 |
|
|
9,391
560
- |
|
|
482,323 |
|
|
82,269 |
This page does not form part of the statutory financial statements
Page 25