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← Emmanuel United Reformed And Methodist Church Redditch

2023-08-31-accounts

CHARITY NUMBER 1143847

Emmanuel United Reformed And Methodist

Church

Report and Financial Statements

Year ended 31 August 2023

Member of both the Methodist and United Reformed Churches

Bromsgrove and Redditch Methodist Circuit URC West Midlands Synod

No 5/18 Church No 6C19

Emmanuel Church Redditch Ecumenical Centre 6, Evesham Walk Redditch Worcestershire B97 4EX

www.emmanuelredditch.church email:info@emmanuelredditch.church tel. 01527 65952

Emmanuel Church

Trustees Annual Report on Finance and Governance

Basis of preparation and legal framework

The Trustees present their report with the financial statements of the charity for the year ended 31 August 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

Full Name of Charity / Church:

Emmanuel United Reformed and Methodist Church Redditch

Registration Charity Number (if a Registered Charity):

1143847

Date of registration (if registered as a Charity)

19 September 2011

Main communication address:

Emmanuel Church, Ecumenical Centre, 6 Evesham Walk, Redditch, Worcestershire B97 4EX

The Elders of Emmanuel Church Redditch are the Charity Trustees, membership being made up of Church office holders, Minister and representatives appointed by the Church at the Annual Church Meeting (ACM).

Treasurer : Mr Keith Thomas

Keith Thomas acted as the principal officer overseeing the day to day financial management and accounting for the Church during the year.

Independent examiner : Mr David Burman ICAEW

Investment Bankers : Central Finance Board of the Methodist Church

Current Account : HSBC PLC Redditch

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Trustees for the period of these accounts

Minister: Revd James Hamilton

Elders: Ann Gee, Kay Bradley, Janet Chaney, Olive Hall, Jackie Marsh, Tony Pitt, Lyn Renhard, Mike Schofield, Pearl Swanborough, Keith Thomas, Mary Thomas, Ros Williams, Fiona White, Glynn Carr, Helen Carr, Graham Martin, Diane Martin, Rosemarie Davies.

Further information on our Trustees, members and employees is in Appendix A

Aims and organisation

Background

Emmanuel Church Redditch is a ‘Local Ecumenical Partnership’ (LEP). Its constitution embodies the aims and organisation of both the Methodist and United Reformed Churches. These are:

The Methodist Church

The United Reformed Church

The provision of public worship in viable congregations through England, Wales and Scotland carried out through faithful ordained and lay ministry in our churches. Our main charitable activities are: ministry, education & learning, youth & children's work and mission. This latter includes: supporting local community service, and fostering ecumenical and interfaith relationships at all levels.

To advance the Christian religion for the benefit of the public in accordance with the doctrines, principles and usages, and the Scheme of Union of the United Reformed Church.

The constitutional aims of Emmanuel Church Redditch are:

Our commitments and actions arise fundamentally from our convictions as followers of Jesus Christ, and the essential goodness of God made plain in Christ. But we believe and are convinced that the actions, ministries, partnerships and commitments arising from our Christian faith and practice offer significant public benefit, to the local community and wider society, in a time when mutual care, support and respect is so much needed.

The Church exists

To increase awareness of God’s presence and to celebrate God’s love;

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To help people to learn and grow as Christians, through mutual support and care; To be a good neighbour to people in need and challenge injustice.

Emmanuel Church Vision Statement

“Emmanuel Church is a part of the Christian presence in Redditch Town Centre and welcomes all irrespective of gender, ethnicity, sexual orientation or disability. Its purpose is to be a worshipping and witnessing community, serving and supporting all, and to be committed to the causes of justice and peace and the care of creation.”

Public Benefit

The Trustees have paid due regard to the guidance issued by the Charity Commission on public benefit.

Structure, Governance and Management

The governing document for the Church is the constitution based on the Model Governing Document for a Single Congregation Local Ecumenical Partnership version 12/01/2010 signed and agreed by the Methodist and United Reformed Churches on the 13/07/2011.

Day to day management of the Church is undertaken by the Church Elders along with the Minister.

The Trustees are appointed at the ACM of the Church.

The Church Meeting is responsible for all decision making, but allows designated sub groups the authority to make decisions within a closely managed remit.

These sub groups are:

Elders, Finance and Property, World Service and Mission, Worship, Pastoral and Discipleship, Junior Church (C2C), Social and Catering.

Trustee Training

A range of guidance produced by Methodist Connexion and the United Reformed Church to support the effective running of the Church and the role of Trustees is given to the Church Trustees at various meetings and / or training sessions. New Trustees are assigned a long standing Trustee to take them through their responsibilities and duties. They attend training days for new Trustees run by either the Methodist or URC Church governing bodies.

Related Parties

The Church is a constituent member of the Bromsgrove and Redditch Methodist Circuit (5/18) which is part of the Birmingham Methodist District and is accountable to the Methodist Conference. It is also part of the United Reformed Church West Midlands Synod (6C19) which is accountable to the United Reformed Church.

The Church does make donations to the Methodist Church and URC Synods for various appeals and requests.

The internal organisations linked to this church are: Craft Club, Tuesday Fellowship, Guiding including Rainbows and Brownies, Tots & Co, Badminton Club, Indoor Bowls and Contact Centre.

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Review of the Year

Overview

Some normality has been reached through this financial year, although we are still spending some £2,000 per month more than we receive in cash income. The Church Meeting has agreed to allow the sale of up to £30,000 per year of our investments to keep sufficient cash in our current and instant access accounts.

However, we are aware we need to reflect on our future and what we can achieve when roughly 75% of our community list are over the age of 60, with around 34% being aged between 71 and 80 and nearly 30% over 80. Our membership back in 2017 was 120; in July 2023 it stood at 89. Two groups using our premises are continuing to thrive. Tots and Co, on a Monday morning, has around 30 to 35 children attending regularly with their parents and carers. The Sanctuary Gaming Café, meeting on a Friday evening, attracts an average attendance of about 80 people, again mainly families. This has now been expanded to start with Friday Warm Welcome (FWW), offering low cost breakfasts between 10 and 12, and then staying open through the afternoon for those who wish to stay. The challenge for us as a church is how we engage with these groups and others in ways which begin to connect them with our community of Christian worship and discipleship.

Sarah Leeson, our Lay Pastor, retired 31[st] August 2023 and we were fortunate to have Ruth Wilde to take on this role from September 2023.

Hospitality

We have over the last 12 months continued to offer the Centre as a place for members of the community to meet together and enjoy activities that help with their wellbeing, there continues to be something on offer around the NHS “5 ways to wellbeing” of connect, give, keep active, keep learning and take notice.

Activities

The What’s on Guide is regularly updated and is available around the Centre to pick up and take away, pass on to friends or neighbours or by downloading it from the Emmanuel Church website.

The coffee shop is an opportunity to give by giving of our time and giving back to the community as well as an opportunity to connect with people. The coffee shop runs Tuesday and Thursday morning. We are blessed with 15 volunteers. Thank you if you are one of the volunteers who make this warm welcome possible and thank you if you are a customer of the coffee shop or Friday Warm Welcome breakfast, it is very much appreciated.

There are a mix of groups who meet at the Centre offering an opportunity for people to learn something new, connect with others or keep active such as Craft Club, short mat bowls, Tots, fellowship and Bible Book, We don’t know of any other church what provides such an extensive offer, it would be lovely to see more church members making the most of what’s on. One of the groups providing a warm welcome to visitors to the Centre run a popular Friday evening games café. The group, run by the charity DSP, who are tenants in the building earlier this year made a proposal, which was taken to the Church Meeting, to provide volunteers to run a Friday morning Warm Welcome. The Church Meeting agreed, and the Friday Warm Welcome has been running successfully since November.

The Friday Warm Welcome (FWW) objectives are to help people who may be feeling, because of the cost of living or other crisis, loss of their physical or emotional wellbeing, to address social isolation and to provide a space where people can find support through gathering as a community over a well-priced cooked breakfast.

Outreach

Radiate Redditch, a community group with a Christian mission statement, continues to provide a monthly freshly cooked meal and week-long Christmas Hub based here at the Ecumenical Centre. Our chairperson is Ben Rafiqi and 5 other people are committee members. Sarah, our Lay Pastor, stood down when she retired in August 2023.

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Ecumenical work through Faith at Work in Worcestershire continues with Chaplaincy to the Kingfisher Shopping Centre shop workers. We visit people in their workplace and listen to their concerns. For some years we have provided shop workers with cards, complimentary mince pies and other refreshments which are well received.

Messy Church continues on a Saturday once a month, Jan Chaney, Julie Stephenson and Chris Allured from Emmanuel Church work with members of St Stephens church and other churches around the Town to deliver Bible stories through crafts, music and messy play . The Good Friday Messy Church took place here at Emmanuel where Sarah did a wonderful celebration time of music and teaching.

We hold a position of Joint Ministries with Churches Together in Redditch (CTIR) fostering good relationships amongst churches. We hold the monthly church leaders’ breakfast here at Emmanuel in partnership with CTIR.

In November we started working with Christians Against Poverty (CAP) who are situated within the Trusell Trust Foodbank offices to provide Befriender services. Along with the CAP Debt Coach we attend meetings with CAP clients in their homes where they are being helped to get unmanageable debt under control. CAP are always looking for more volunteers as they respond to ever more enquiries. Thank you to Howard Leeson for taking up a Befriender role, Emmanuel, with 2 Befrienders are one of the main churches providing this support. We as Befrienders, along with a CAP Debt Coach recently attended a Regional Conference where we heard of the work CAP are doing across the country, it was a great event and good to hear how Redditch CAP are part of the movement to help end poverty.

Emmanuel Church was chosen by the World Day of Prayer committee as the venue to hold the March annual event. A number of church members helped to make the event a success, thanks to, Margaret Lockwood, Mary and Keith Thomas, Olive Hall, Helen Carr, Sarah Leeson and members of the choir for making it such a success.

The Ecumenical Centre

Covid to many seems like a distant memory. It is not. Covid is still very much in the community, infecting people. Due to vaccinations, it does not affect as much as it did, but it can still make you very poorly and vulnerable people are still dying.

As with all forms of illness, if you are not well, please try and stay away from others. Your mild infection could be completely different to someone else.

Finance & Property

Health & Safety

Things have calmed down on the H&S front. Our risk assessments policies and procedures are all up to date with all actions and changes noted. Health and Safety is a permanent item on the Finance and Property Agenda, so that any changes or issues are recorded.

Repairs

Our building is 50 years old. With this age there are more and more items that require a repair, refurb, or upgrade. Along with the cost-of-living crisis, is the cost of materials and the willing labour to carry out repairs. We have noted that it is increasingly difficult to find companies willing to take on work. I have agreed to quotes only to find silence and inaction. Much time is used chasing non-attendance on cyclic maintenance contracts.

Lettings and Hirings

We are at a steady pace with regular and ad hoc lettings and hirings. We have three good tenants in the building who add to the community feel of the centre. We raised the majority of rental and hiring fees at the start of the year. This has helped in a small way to mitigate the rising costs.

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General Items

Church suite

This is in full flow now. We have started to send the bulletin out via this programme as it is GDPR compliant. Have had good responses back from people.

Antisocial behaviour

This unfortunately is on the rise in and around the building. We have found evidence of drug use by the lift motor room, by the front lift and at the back of the building. We have also had confrontation with some of the more interesting characters that hang around on Evesham Walk. We are at present liaising with Kingfisher security, West Mercia Police, and other agencies to find a way forward for all involved. It’s a balancing act, but with good communication, discernment, and a touch of wisdom, we think love will win and we can help all who are affected by this.

Worship

John Legge, Graeme and Jackie Russell have joined the worship group and their experience as local preachers has brought an extra dimension to our meetings. We have had several LAs (local arrangement services) throughout the year, which have involved careful preparation as well as rehearsal to ensure that our worship is worthy.

We are grateful to our own minister, James, and to the ministers and local preachers from the Bromsgrove and Redditch circuit who have led these services. We are especially grateful to Revd Barrie Cooke and Revd John Marsh who have taken services each quarter in their own distinctive ways. A special mention must be made of the service in June, which was led by Stan Taylor who, at 95, still managed to bring alive the Word of God.

Thank you to everyone who is involved in Sunday worship; there are 14 roles to be filled each week. A special mention to the tech team who ensure that members who cannot attend worship in person can still join in the service which is streamed on YouTube.

Pastoral and Discipleship Team

Pastoral care remains a high priority and a rich blessing at Emmanuel and is mutually and naturally offered and received throughout our fellowship. But we do wish to commend and thank those who have been called to the ministry of being part of the Pastoral Team and who carry out that ministry with care, sensitivity, and faithfulness.

Our current membership stands at 89. If anyone would like to explore becoming a Church Member and the privileges and responsibilities of membership, please speak with James. It has been good to welcome a number of new folks to both Sunday and Thursday worship services.

There are various opportunities to explore and deepen discipleship within the life of the church fellowship; these include two housegroups, the Bible Book Club, Tuesday Fellowship, and the Julian Group, which give their own reports. In addition, over the last year the Ministry Team have planned and led three Wednesday evening faith exploration groups: ‘Hope Explored’ and ‘Life Explored’ from Christianity Explored Ministries, and an introduction to the ‘Lyfe’ streams from the Bible Society. These have been attended by a variety of participants, all at different stages on their journey of faith, with an average attendance of between 8 and 12. Sharing a meal together before the sessions has helped to build relationships, which in turn enables more open and honest conversations around aspects of faith. It is planned to continue these sessions in the Autumn.

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World Service & Mission

Meet 3 times a year and organise retiring collections for local, national and international charities and appeals.

Redditch Child Contact Centre

The Contact Centre re-opened after lockdown in March 2022, fortnightly instead of weekly, because of a reduced number of volunteers.

Risk Management

The major risks have been identified and recorded by the Trustees with professional advice taken as required. This is normally from the Methodist Birmingham District or the United Reformed Church West Midlands Synod. An annual review process is undertaken and recorded.

Income and Expenditure is monitored at the Finance and Property Meetings, held around every 6 weeks, in order to detect trends as part of the risk management process to avoid unforeseen calls on reserves.

The Church Meeting agrees to the signatures for the current account and investment accounts. Our building is part of the Kingfisher Shopping Centre and benefits from the 24 hour monitoring of our Fire Detection equipment as well as being included in the Shopping Centre Sprinkler system.

Full insurance is taken out to cover the Trustees and Volunteers as well as the building and its contents.

Organisations not belonging to the Church who are hiring any of our facilities must have their own indemnity insurance. This is stipulated in our conditions of room hire.

Our Fire and Health and Safety procedures are updated for any changes and reviewed each year.

We have training in hygiene for the kitchen volunteers and in first aid for members of staff. Our staff and Trustees have attended safeguarding training run by the Methodist Church.

Reserves Policy

The Reserves Policy for the Church is to hold a minimum sum equivalent to 6 months’ average expenditure of the General Fund, plus the accumulated value of the Mary Gatecliff Legacy. This is considered to meet any unforeseen item of major expenditure on the Church building and to be able to continue funding planned activities including the assessment payable to the Bromsgrove and Redditch Circuit and to the United Reformed Church West Midlands Synod. In addition, the Church from time to time designates reserves for specific purposes allied to its aims and objectives. Current designated reserves are outlined in the financial statements.

Safeguarding

Safeguarding Children and Vulnerable Adults Policy for Emmanuel United Reformed & Methodist Church

The purpose of the church safeguarding policy is to check that procedures are in place and provide clarity about the roles and responsibilities of those trusted with promoting the church as a safe space for all its users.

This policy was agreed at a Annual Church Meeting held on 13[th] July 2023.

The Methodist Church, along with the whole Christian community, believes each person has a value and dignity which comes directly from God’s creation in God’s own image and likeness. Christians see this as fulfilled by God’s re-creation of us in Christ. Among other things, this implies a duty to value all people as bearing the image of God and therefore to protect them from harm. Emmanuel Church is committed to the safeguarding and protection of all children, young people and adults and affirms that the needs of vulnerable individuals at risk are paramount.

Emmanuel Church recognises that it has a particular care for all who are vulnerable whether as a result of disabilities or reduction in capacities or by their situation. It is recognised that this

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increased vulnerability may be temporary or permanent and may be visible or invisible, but that it does not diminish our humanity and our wish to affirm the gifts and graces of all God’s people. This policy addresses the safeguarding of children, young people and vulnerable adults. It is intended to support the Church in being a safe, supportive and caring community for children, young people, vulnerable adults, for survivors of abuse, for communities and for those affected by abuse.

Emmanuel Church recognises the serious issue of the abuse of children, young people and vulnerable adults and recognises that this may take the form of physical, emotional, sexual, financial, spiritual, discriminatory, domestic or institutional abuse or neglect, abuse using social media, child sexual exploitation or human trafficking (slavery). It acknowledges the effects these may have on people and their development, including spiritual and religious development. It accepts its responsibility for ensuring that all people are safe in its care and that their dignity and right to be heard is maintained. It accepts its responsibility to support, listen to and work for healing with survivors, offenders, communities and those who care about them. It takes seriously the promotion of welfare so that each of us can reach our full potential in God’s grace. Emmanuel Church commits itself to:

1. RESPOND without delay to any allegation or cause for concern that a child or vulnerable adult may have been harmed, or may suffer harm, whether in the church or in another context. It commits itself to challenge the abuse of power of anyone in a position of trust.

  1. IMPLEMENT the Methodist Church Safeguarding Policy, government legislation and guidance and safe practice in the circuit and in the churches.

  2. PROVIDE support, advice and training for lay and ordained people to ensure that people are clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children, young people and adults who may be vulnerable.

  3. AFFIRM and give thanks for those who work with children, young people and vulnerable adults and also acknowledge the shared responsibility of all of us for safeguarding children, young people and vulnerable adults who are on our premises.

Safeguarding Report

The amended Church Safeguarding Policy was distributed at the ACM and approved and signed at that meeting.

There are only minor amendments from last year to wording, no substantial changes. There have been no safeguarding issues reported since the last ACM which need to be brought to the attention of the Church Meeting. 13 people have completed or renewed their safeguarding training since the last ACM, with another 11 outstanding to be completed as courses become available. 2 DBS Certificates need to be renewed by the end of this calendar year.

Ruth Wilde has taken on the role of Safeguarding Officer for Vulnerable Adults and will be undertaking Advanced Leadership Training shortly after taking up her post.

A reminder that the safeguarding of children, young people and adults who are vulnerable is the responsibility of us all. Please speak to either of the Church Safeguarding Officers if you have any concerns.

Sarah Leeson (Church Safeguarding Officer: Adults) to 31[st] August 2023- Jan Channer and Ruth Wilde since then.

Jan Channer (Church Safeguarding Officer: Children & Young People)

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Finance Review

On the 31[st] August 2023 our overall assets totalled £1,874,827 with £589,629 in the General Fund and £1,275,198 in the Reserve Fund. This is a large reduction from last year. Investment values reduced by £90,073 (last year £60k) and income loss over expenditure was £31,034, slightly higher than last year . The value of the house at 42 Harport Road was increased by £10,000 to reflect all the refurbishment work that had been done. Thankfully even with the reduction in investment values they have paid dividends similar to pre Covid returns. We have received a legacy of £20,000 from Jean Wright’s estate. A further £20,000 was received in October 2023, and a final payment of £2,306.50 in January 2024.

House rental income was lower due to a 2 month refurbishment of 42 Harport Road, the refurbishment costing some £12k, with new boiler, plumbing, guttering and internal decoration. It is now let at a higher rent. Expenditure was higher mainly due to inflation matching salary increases for our staff. Utilities are higher, but not as much as could have been, due to us having a gas price contract going into 2025 at prices of 2021.

This year there was a surplus in income over expenditure in the Reserve Fund. This surplus has been transferred to the General Fund to support the losses this fund is experiencing. The directive for the Reserve Fund was tor the income to be used “for the advancement of the spiritual and missionary life of the church”.

We are still expecting a long continuation of losses of around £2,000 a month. As agreed at this year’s Church Meeting, we will sell up to £30,000 of our stocks and shares to keep sufficient cash in our current and instant access accounts. The receipt of £40,000 from Jean Wright’s estate has probably made the need for any sale in the next financial year unnecessary.

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Name of Church

Emmanuel Methodist / URC Reddit Church No

5/18

Statement of Financial Activities (SOFA) for the year ended 31 August 2023

Statement of Financial Activities (SOFA) for the year ended 31 August 2023 Statement of Financial Activities (SOFA) for the year ended 31 August 2023 Statement of Financial Activities (SOFA) for the year ended 31 August 2023 Statement of Financial Activities (SOFA) for the year ended 31 August 2023 Statement of Financial Activities (SOFA) for the year ended 31 August 2023 Statement of Financial Activities (SOFA) for the year ended 31 August 2023 Statement of Financial Activities (SOFA) for the year ended 31 August 2023
Notes to
the
accounts
General Fund
(Unrestricted)
Designated
Funds
(unrestricted)
Restricted
Funds
Endowment
Funds
Total
2022-23
£
£
£
£
Income
1 Offerings 4 45,554 0 0 45,554
2 Gift aid 5 11,089 0 0 11,089
3 Donations and Legacies 6 380 20,230 0 20,610
4 Interest and investment income 7 12,217 60 31,073 43,351
5 Income from investmentproperties 8 7,941 0 0 7,941
6 Grants 9 48,538 0 0 48,538
7 Room Hire 10 27,503 0 0 27,503
8 Internal organisations 11 0 4,338 0 4,338
9 Other charitable income 12 14,697 6,871 0 21,568
10Total income
Expenditure		 167,920
31,499
31,073
230,492
12 Circuit assessment or share 13 18,000 0 0 18,000
13 URC MinistryFund 13 39,788 0 0 39,788
14 Grants and donations 14 0 0 0 0
15 Employment Expenses,Incl Tax and Pension 15 74,906 0 26,428 101,333
16 Propertymaintenance 16 35,815 12,065 0 47,880
17 Insurance,utilities etc 17 18,083 0 0 18,083
18 Depreciation 18 0 0 0 0
19 Office expenses 19 15,211 0 0 15,211
20 Other expenditure 20 10,933 6,871 120 17,923
21 Internal organisations 21 0 3,307 0 3,307
22Total charitable expenditure 212,736
22,243
26,547
261,526
23 Net Loss/Gain Income Expenditure -44,816
9,256
4,526
0
-31,034
24 Gains/(losses) on monetary investments
22
25 Gains/(losses)on investmentproperties
23		 -209
-23,095
-66,768
-90,073
10,000
10,000
26Net income/(expenditure) -45,025
-13,839
-52,242
-111,107
27 Transfers between funds
24
28 Othergains/(losses)
25		 5,126
-600
-4,526
0
0
29Net movement in funds -39,899
-14,439
-56,768
-111,107
30 Total funds brought forward
237,802
406,165
1,331,966
1,975,933
31 Total funds carried forward
197,903
391,726
1,275,198
1,864,827
General plus Designated
589,629		 237,802
406,165
1,331,966
1,975,933
197,903
391,726
1,275,198
1,864,827

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Name of Church

Church No 5/18

Emmanuel Methodist / URC Redditch

Statement of Financial Activities (SOFA) for the year ended 31 August 2022

Statement of Financial Activities (SOFA) for the year ended 31 August 2022 for the year ended 31 August 2022
Notes to
the
accounts
Income
1 Offerings
4
2 Gift aid
5
3 Donations and Legacies
6
4 Interest and investment income
7
5 Income from investment properties
8
6 Grants
9 & 37
7 Room Hire
10
8 Internal organisations
11
9 Other charitable income
12 & 36
11Total income
Expenditure
12 Circuit assessment or share
13
13 URC Ministry Fund
13
14 Grants and donations
14
15 Employment Expenses, Incl Tax and Pension
15
16 Property maintenance
16
17 Insurance,utilities etc
17
18 Depreciation
18
19 Office expenses
19
20 Other expenditure
20
21 Internal organisations
21
22Total charitable expenditure
General Fund
(Unrestricted)
Designated
Funds
(unrestricted)
Restricted
Funds
Endowment
Funds
Total
2021-22
£
£
£
£
£
45,016
45,016
13,062
13,062
6,944
56
7,000
9,010
7
25,884
34,901
10,315
10,315
31,943
-
-
31,943
29,466
29,466
-
1,230
-
1,230
13,297
4,349
-
17,646
159,053
5,642
25,884
-
190,580
17,750
-
-
17,750
38,444
-
-
38,444
10,000
-
-
10,000
64,895
-
24,327
89,222
19,810
5,999
-
25,810
10,158
-
10,158
-
11,297
-
-
11,297
9,120
4,349
41
13,510
-
1,350
-
1,350
181,474
11,699
24,368
-
217,541
23 Net Loss/Gain Income Expenditure ( 22,421)
( 6,056)
1,516
0
( 26,961)
24 Gains/(losses) on monetary investments
22
324
-
14,174
-
44,865
-
59,363
-
25 Gains/(losses) on investment properties
23
-
26Net income/(expenditure)
( 22,746)
-20,231
-43,348
0
86,325
-
27 Transfers between funds
24
24,000
24,000
-
-
28 Other gains/(losses)
25
-
29Net movement in funds
1,254
-20,231
-67,348
0
86,325
-
30 Total funds brought forward
236,547
426,396
1,399,315
2,062,258
31 Total funds carried forward
237,802
406,165
1,331,966
-
1,975,933
General plus Designated
643,967		 324
-
14,174
-
44,865
-
59,363
-
-
( 22,746)
-20,231
-43,348
0
86,325
-
24,000
24,000
-
-
-
1,254
-20,231
-67,348
0
86,325
-
24,000
1,254
236,547 426,396
1,399,315
2,062,258
406,165
1,331,966
-
1,975,933
237,802
643,967

Page12

BALANCE SHEET BALANCE SHEET Unrestricted Unrestricted Restricted Endowment Endowment Total Total Prior Year
Current Assets NOTE
Cash 26 35,573 74,650 - 110,224 143,440
Accounts Receivable 27 2,313 - - 2,313 472
Prepayments 28 2,620 - - 2,620 2,482
Non-Current Assets 29 -
Fixed Assets 30 225,000 240,500 - 465,500 455,500
Investments 31 327,088 960,048 - 1,287,136 1,377,208
Current Liabilities 32 -
Accounts Payable 33 2,965 - - 2,965 3,169
Deferred Income 34 - - - - -
Non-Current Liabilities 35
LongTerm Loan / Mortgage 36 - - - - -
Total Net Assets (Assets Minus Liabilities)
Represented By
589,629 1,275,198 -
1,864,827		 1,975,933
General(Unrestricted) 197,902 197,902 237,801
-
Flower Fund(Designated) 293 293 368
GodlyPlay (Designated) 461 461 461
Womens FellowshipInterest(Designated) 803 803 742
IpsleyHousingtrust(Designated) 10,237 10,237 22,302
Benevolent Fund(Designated) 578 578 724
Centre Refurbishment Fund(Designated) - - -
Choir(Designated) 385 385 385
Harriet Smith(Designated) 941 941 941
Social Committee(Designated) 808 808 - 464
Legacies(Designated) 56,484 56,484 36,484
LegacyTMCP Investment(Designated) 320,248 320,248 343,344
Pandemic RecoveryFund(Designated) - -
FridayWarm Welcome FWW(Designated) - - -
Craft Club(Unrestricted) 489 489 878
Total Unrestricted
589,629 589,629 643,967
Womens FellowshipCFB(Restricted) - 1,000 1,000 1,000
Govier Fund(Restricted) 1,308 1,308 1,264
Reserve Fund - Wilf Carpenter(Restricted) 1,272,890 1,272,890 1,329,702
Total Restricted
Total All Funds
1,275,198 1,275,198 1,331,966
589,629 1,275,198 -
1,864,827		 1,975,933

Page 13

Individual Fund Movements

GENERAL FUND

Fund Opening Balance Income Expenditure Re Valuation Transfer Closing Balance
General - Not Designated of Restricted 237,801 167,920 212,736 -209 5,126 197,902
DESIGNATED FUNDS
Fund Opening Balance Income Expenditure Re Valuation Closing Balance
Benevolent Fund 724 230 376 578
Choir 385 - 385
Collections on Behalf of Others - 6,871 6,871 -
Craft Club 878 211 -600 489
Flower Fund 368 - 76 293
GodlyPlay 461 - 461
Harriet Smith 941 - 941
IpsleyHousingtrust 22,302 - 10,237
Refurbishment of 42 Harport Road 12,065
Legacies 36,484 56,484
Jean Wright Estate 20,000
LegacyTMCP Investment 343,344 -23,095 320,248
Social Committee -464 3,053 1,782 808
Women's FellowshipCFB 742 803
Interest
Donations
Cropthorne Quiet Day
1,028 1,064
Sub Total - Dedicated Funds
TOTAL GENERAL AND DESIGNATED		 406,166 31,499 22,243 -23,095 -600 391,727
643,967 199,418 234,979 -23,305 4,526 589,629

RESTRICTED FUNDS

Women's FellowshipCFB 1,000 1,000
Govier Fund 1,264 44 1,308
Reserve Fund - Wilf Carpenter 1,329,702 31,030 26,547 -56,768 -4,526 1,272,890
TOTAL RESTRICTED FUNDS
1,331,966 31,073 26,547 -56,768 -4,526 1,275,198
TOTAL FUNDS
1,975,933
230,492
261,526		 -80,073 0 1,864,827

Fund Transfers

Craft Club £600 for contributions to collections, and donations to the General Fund from previous years. £ 4,526.45 from Reserve Fund to General Fund

Page14

Notes to the Accounts

1. Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention with the exception of investment property and other investments which are included at market value, as modified by the revaluation of certain assets.

2. Funds

The funds held constitute: General Funds held for any purpose of the Church which are Unrestricted and Restricted funds which are held for a narrower purpose including those for internal organisations. There are no Endowment funds. Details of each material fund are disclosed in the Balance Sheet. Any funds may be represented by more than just cash.

Investments

The funds that support the various funds are held by TMCP (Trustees for Methodist Church Purposes) in Trustees Interest Funds on which interest is credited to the accounts each month or quarter. These are regarded as medium and long term investments.

TMCP is the legal owner and Custodian Trustee of all Methodist Model Trust property, including Legacies, Endowments and Accumulated Funds. Trust property is held for and on behalf of local Managing Trustees who are responsible for the day to day management of trust property. TMCP ensure that, through providing guidance and acting under their direction, the Managing Trustees comply with charity law and Methodist law and polity as determined by the Methodist Conference.

Capital commitments and contingent liabilities.

In 2022 we sold £24,000 of shares in the reserve fund and created a Pandemic Recovery Fund. This year we have not required this cash injection due to the receipt of £20,000 from Betty Wright Legacy. Next years accounts include further and final payment of £22,305.60 from this legacy.

3. Accounting policies

Basis

These accounts have been prepared on the basis of historical cost, except that investments are shown at their market value at the end of the year, on the accruals basis to show a true and fair view of the Church's financial position and activities.

Income

Income is included in the Statement of Financial Activities (SOFA) when the Church becomes entitled to the resources, and the trustees are reasonably certain they will receive the resources; and the monetary value can be measured with sufficient reliability.

Page | 15

Expenditure

This is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not under the legal or constructive obligation committing the Circuit to pay out resources.

Grants

Grants made by the Church from its own funds are recognised in full at the time of agreement or when the Church accepts that there is a legal or operational obligation to make the payment. When the grant is recurrent over more than one year the balance payable in future years is treated as a provision for future commitments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalments are paid in accordance with the originally agreed terms.

VAT

Since the Church is not VAT registered, all input VAT is charged with the expenses to which it refers.

Tangible fixed assets for use by the Church

The freehold property is shown at most recent valuation, which was May 2024.

Investment Properties

Investment properties - no property is currently deemed to not be held for the long term purposes of the charity.

Investments

Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in the SOFA.

Debtors and Prepayments

Debtors include outstanding bills due.

Creditors

Creditors include outstandings relating to collections.

House Rental Income

All the rental income from the Reserve Fund house, 42 Harport Road, is used to support the General Fund, as is the income from 75 Prospect Hill

TMCP Management Charges

The Trustees for Methodist Church Purpose (TMCP), charge 0.285% of our TMCP assets to cover the work they are doing in managing our investments.

Page | 16

GENERAL FUND

GENERAL FUND
Note
Category
4
Cash
4
Envelopes
5
HMRC Tax refund
Anonymous Donations
Defibrillator
Internal Organisations
Donations Church of Grace
Uniformed Organisations
6
Total Donations ANON
7
Bank Interest
7
Investment Income TMCP MGatecliff
Total Investment Income
8
Total House Rents
HMRC Furlough
Projects Paid by URC Trust
URC Redditch Trust
9
Total Grants
Ad Hoc Hiring
Regular Hirers
Indoor Bowls
Tenants
10
Total Lettings of Rooms
Beacon Church
Coffee Bar
Contra
Covid Insurance Claim
DSP Friday Warm Welcome
Legacy
Other
Realised Gains from TMCP Investment
Solar Panels
St Stephens Cleaning
Tots & Co
11
Total Other/Miscellaneous income
General Fund Total Income		 Income This Year
2022-23
Income Last
Year 2021-22
316
613
45,239
44,403
45,554
45,016
11,089
13,062
100
5,584
280
424
600
393
380
7,000
2,104
575
10,113
8,735
12,217
9,310
7,941
10,315
-
1,543
16,138
32,400
30,400
48,538
31,943
160
203
5,916
10,459
879
20,548
18,804
27,503
29,466
272
4,394
4,515
136
887
2,341
-
4,406
1,747
-
1,468
1,762
-
794
568
14,697
8,592
167,920
154,704

Page 17

Category
13
Methodist Circuit
13
URC MOM
14
Methodist Pension Fund
Employment Costs
Expenses - Meetings
Expenses - Sundry
Expenses - Travel
HMRC
Staff Parking - St Stephen's
Training
15
Total Staffing cost
16
Ad hoc Maintenance
16
Defibrillator
16
Electrical Work inc PAT
16
Fire Protection
16
Gas Boilers and Heating
16
Houses Maintenance
16
Lifts
16
Window Cleaning
Back Lift Refurbishment
COVID-19
Hall Glass Shading
Kitchen Ventilation
16
Maintemance Total
Insurance
Electricity Centre
Electricity Flat
Gas Centre
Gas Flat
Water Centre
17
TOTAL Utilities
19
Cleaning
19
Photocopier
19
Stationery
19
Telephone and Internet
19
Website
19
Equipment & Consumables
19
IT
19
Postage
Total Admin		 Expenditure year
2022-23
Expenditure
year 2021-22
18,000
17,750
39,788
38,444
-
10,000
-
61,335
54,228
112
643
1,236
2,212
9,731
8,040
650
650
1,198
414
74,906
65,544
7,767
4,833
278
4,798
3,201
301
3,324
-
1,535
730
6,533
3,264
-
16,138
-
-
5,394
-
35,815
22,281
4,858
4,283
5,599
3,928
1,153
1,323
4,741
3,276
1,036
1,433
697
199
18,083
14,442
6,601
5,676
1,257
785
288
187
3,304
2,760
492
2,391
1,249
845
33
15,211
10,657

Page 18

20
Bank Charges
20
Books-Magazine
20
Catering Events
20
Contra
20
Flowers and Bulbs
20
Junior Church C2C
20
Licences
20
Messy Church
20
Minister Travel
20
Misc Church Expenditure
20
Music Licences
20
Musicians
20
Preaching Fees
20
Subscriptions to Associated Societies
20
TV Licence
20
Tots & Co
20
Coffee Bar
20
Evangelism
Total Centre Activities
General Fund Total Expenditure
Surplus / Deficit		 Expenditure year
2022-23
Expenditure
year 2021-22
386
362
793
934
328
136
172
223
212
785
913
-
321
4,709
3,981
-
-
75
-
48
159
147
-
1,927
1,731
947
10,933
8,355
212,736
187,473
-44,816
-32,769

Page 19

NOTE

DEDICATED FUNDS

Benevolent Fund Benevolent Fund Benevolent Fund Benevolent Fund
CategoryGroup Category Actual Income
3 Donation to Benev Donation 230.00
CategoryGroup Category Actual Expenditure
20 To someone in need To someone in need 376.00
Collections on Behalf of Others
CategoryGroup Category Actual Income
10 6,870.73
Expenditure
CategoryGroup Category Actual Expenditure
Action for Children -
All We Can 293.00
Bible Society 253.50
Bromsgrove and Redditch Welcomes Refugees -
Centre Users(Victim Support and Carers Care Line) 318.00
Child Contact Centre -
Christian Aid -
Commitment For Life 305.50
Crisis 227.00
Disaster EmergencyCommittee 2,335.00
Easter Offerings - Methodist World Mission 212.50
Embrace the Middle East 175.88
John White Memorial - Eye Hospital 820.00
Mary's Meals 291.00
Methodist Homes for the Aged 305.50
Primrose Hospice -
Radiate Redditch 227.00
Sarah Leeson - Retirement Collection 582.00
Teams 4 U Shoe Box Transport -
Touchstone 284.85
Toys for Prisoners Families -
TwinningToilets 240.00
20 Total 6,870.73
Craft Club
CategoryGroup Category Actual Income
8 Income Sales of Goods 211.00
Expenditure Donations -
21 Expenditure Purchase of Materials -
Flower Fund
CategoryGroup Category Actual Income
8 Donation to FF Donation -
CategoryGroup Category Actual Expenditure
21 Purchase of Flowers Purchase of Flowers 75.86
Purchase of Flowers Purchase of oasis etc -
Godly Play
CategoryGroup Category Actual Income
8 Donation to GodlyPlay Subs -
CategoryGroup Category Actual Expenditure
21 Purchases Toys and Equipment -
Harriet Smith
CategoryGroup Category Actual Income
4 Interest Interest -
CategoryGroup Category Actual Expenditure
21 Expenditure Expense -
Ipsley Housing trust
CategoryGroup Category Actual Income
3 Transfers from General Donation -
9 Transfers from General From General Fund -
CategoryGroup Category Actual Expenditure
House Contract Maint Contracts Gas etc -
16 House Repair Maintenance 42 Harport Road 12,065.00

Page 20

Legacies Legacies Legacies
CategoryGroup Category Actual Income
3 Donation Legacy LegacyBettyWright 20,000.00
CategoryGroup Category Actual Expenditure
21 Transfers to General Fu nTransfer to General Account -
LegacyTMCP Investment
Income
CategoryGroup Category Actual Income
4 Income Dividends TMCP to General Fund -
CategoryGroup Category Actual Expenditure
21 Transfer to General Acc oExpenditure -
Social Committee
CategoryGroup Category Actual Income
8 Income CateringEvent 798.00
8 Income Social Event 1,490.45
8 Trips Social - Trips 765.00
CategoryGroup Category Actual Expenditure
21 Expenditure Social Event 1,302.22
21 Trips Social - Trips 480.00
Womens Fellowship Interest
CategoryGroup Category Actual Income
4 Donation Donation 97.14
8 Donation Quiet Day 976.00
8 Interest CFB Interest 60.38
CategoryGroup Category Actual Expenditure
21 Expenditure Expenses Misc 8.70
21 Expenditure Quiet Day 1,064.00
RESTRICTED FUNDS
Govier Fund
CategoryGroup Category Actual Income
4 Interest CFB Interest 43.93
CategoryGroup Category Actual Expenditure
21 Transfer to HSBC from G Transfers from General Fund -
Womens Fellowship CFB
CategoryGroup Category Actual Income
4 Interest CFB Interest -
CategoryGroup Category Actual Expenditure
21 Transfer to HSBC - WF Transfer to General Account -
Reserve Fund - Wilf Carpenter
CategoryGroup Category Actual Income
4 Investment Income Interest 1,582.15
4 Investment Income TMCP 29,447.41
31,029.56
CategoryGroup Category Actual Expenditure
15 Staffing Employment Costs 24,090.65
HMRC 2,336.89
20 Tots & Co Expenses Misc 119.50
26,547.04

Page 21

NOTE
BALANCE SHEET
Petty Cash
HSBC
CFB
Cash
26
Lettings invoices yet to be paid
Accounts Receivable
27
Lift and Fire maintenance paid in advance
Methodist Assessment 1 month in advance
Prepayments
28
Non-Current Assets
29
42 Harport Road
2 acres arraow valley park
75 Prospect Hill
Fixed Assets
30
Caroline Hayes
CFB Managed Mixed
CFB Managed Mixed Fund
CFB Property
CFB Property Investment
Charles Terry
P of Sale Bates Hill
Smith & Fair Bates Hill Ben
Trust Income Fund
Trustees Interest Fund
Variouse Bequests
Investments
31
Current Liabilities
32
Ministers Expenses
External Accountants cost
Debit card purchase
Collections on behalf of others
Accounts Payable
33
Deferred Income
34
Non-Current Liabilities
35
Long Term Loan / Mortgage
36
Total Net Assets (Assets Minus Liabilities)		 Notes to Balance Sheet
Unrestricted
Restricted
Endowment
22
4,476
31,075
74,650		 Notes to Balance Sheet
Unrestricted
Restricted
Endowment
22
4,476
31,075
74,650		 Notes to Balance Sheet
Unrestricted
Restricted
Endowment
22
4,476
31,075
74,650		 Total
22
4,476
105,725		 Prior Year
31
6,298
137,110
Restricted
74,650
35,573 74,650 - 110,224 143,440
2,313 472
2,313 - - 2,313 472
1,120
1,500		 1,120
1,500		 982
1,500
2,620 - - 2,620 2,482
-
225,000 228,000
12,500		 228,000
12,500
225,000		 218,000
12,500
225,000
225,000 240,500 - 465,500 455,500
50
269,330
36,866
4,663
14,052
779
0
1,347		 859,733
100,155
160		 50
859,733
269,330
100,155
36,866
4,663
14,052
779
0
160
1,347		 51
897,863
281,275
128,793
47,407
4,869
14,661
780
0
160
1,349
327,088 960,048 -
1,287,136		 1,377,208
142
1,400
3
1,420		 -
142
1,400
3
1,420		 1,100
2,069
2,965 - -
2,965		 3,169
-
-		 -
-		 -
-
-
-		 -
-
589,629 1,275,198 -
1,864,827		 1,975,933

Page22

Emmanuel Methodist / URC Redditch

Appendix A

CHURCH COUNCIL MEMBERSHIP & Direct Employees

MINISTER Rev Ian Ring followed by Rev James Hamilton

Employees

Per Week Hospitality and Outreach Sharon Forrest 25 hours Lay Pastor Sarah Leeson 37.5 hours Centre Manager Nicki Farnes 20 hours Tots Laura Darby 4 hours Housekeeper Caren Price Hunt 20 hours Finance assistant Lucy West 5 hours

CHURCH ELDERS

Ann Gee Mike Schofield Fiona White Olive Hall Jackie Marsh Pearl Swanborough Kay Bradley Ros Williams Lyn Renhard Tony Pitt Mary Thomas Janet Chaney Keith Thomas Helen Carr Glynn Carr Diane Martin Graham Martin Rosemarie Davies

Page | 23

Name of Church Emmanuel United Reformed and Methodist Church No 6C19 & 5/18

Declarations and Scrutiny

I confirm that these accruals-based accounts for the year to 31 August 2023 have been prepared from the records of the Church and that they include all funds under the control of the Church trustees.

Signature of treasurer ……………K Thomas……………………Date…21/06/2024………………..

Name and address of treasurer ………………………………………………………………………….

…………………………………………………………………………………. Post Code………………

Presentation to the Church trustees

I confirm that the annual report and accounts for the year ended 31 August 2023 were/will be* presented to the meeting of the Church trustees held on …25[th] Feb 2024…………..

Signature of the Chair of the meeting: ………Rev James Hamilton…………………………

Name of the Chair of the meeting: ………Rev James Hamilton…… Date ……21/06/204

Independent Examiner’s Report to the Trustees of the

…Emmanuel Church Redditch..

Charity Number 1143847

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the …Emmanuel Church Redditch Church for the year ended 31 August 2023 set out on pages 1 to 25 As the Church’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Church’s accounts carried out under section 145 of the Act and, in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Page | 24

Name of Church Emmanuel United Reformed and Methodist Church No 6C19 & 5/18

Independent Examiner’s Statement

[The Church’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ( insert name of applicable listed body )]. Delete [ ] if not applicable.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below*) which give me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

I have/have not* obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date.

Signature of independent examiner ………………………………………………………………….

Name of independent examiner ……Mr David Burman………………………………….

Relevant professional qualification of independent examiner ………………………………………

Name of firm (where appropriate) ……… Charles Lovell & Co

Address ……… 8 Church Green E, Redditch …

…… Redditch………………………………………………….. Post Code B98 8BP …

Date …………………………………………

ACTUAL SIGNED COPY WITH EXMINER AND CHURCH FILE

May 2023

Page | 25