``` 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 Baptist Union of Great Britain` - `The Church of England` - `The Methodist Church of Great Britain` ## **`The participating Churches are:`** - `Boothville Community Church` - `Rectory Farm Community Church` - `Emmanuel Church` ## **`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 ```