Trustees’ Annual Report and Financial Statements
The Parochial Church Council of the Ecclesiastical Parish of Bicester Emmanuel
Registered charity no 1146630
Year ended 31 December 2023
Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
Team Rector:
Revd Peter Wright 6 Tinkers Lane Bicester , Oxon OX26 6ES
Bank:
The Co-operative Bank Skelmersdale Greater Manchester WN8 3GH
Team Vicar:
Revd Ian Biscoe 8 Pippin Close Bicester , Oxon OX27 8AX
Independent Examiner: Andrew Churchill Stone – FCA DChA
Church Address:
Emmanuel Church 2 Barberry Place Bicester, Oxon OX26 3HA
Joint Treasurer:
Mr Brian Hall Mr Adrian Stone
www.emmanuelbicester.org.uk
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
The Parochial Church Council (PCC) presents its Annual Report for the year ended 31 December 2023.
Reference and administrative information
The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006). The PCC is a charity registered with the Charity Commission. The full title of the charity is The Parochial Church Council of the Ecclesiastical Parish of Bicester Emmanuel, registered charity number 1146630 (working name Emmanuel Church Bicester PCC). The address of the church office is 2 Barberry Place, Bure Park, Bicester, Oxfordshire OX26 3HA
The trustees, members of the PCC, at the time of this report, were as follows:
| Trustee | Appointed | Term | Basis of appointment |
|---|---|---|---|
| Revd Ian Biscoe | Chair – Incumbent | Ex Officio | |
| Revd Erika Biscoe | Pioneer Minister | Ex Officio | |
| Revd Chris Hunt | Pioneer Minister | Ex Officio | |
| Revd Carol Hill | Associate Minister | Co-opted | |
| Revd Peter Hill | Associate Minister | Co-opted | |
| Philip Wilson | Licenced Lay Minister | Ex Officio | |
| Roger Winson | Licenced Lay Minister | 3-year term | Deanery Synod |
| Brian Hall | From May 2023 | 1-year term | Church Warden |
| Adrian Stone | From May 2023 | 1-year term | Church Warden/Treasurer |
| Maureen McNally | From May 2023 | 3-year term | Deanery Synod member / |
| Assistant Warden | |||
| Cheryl Clark, Café Manager | From Nov 23 (guest from | 1-year term | Co-opted |
| May 23 to Nov 23) | |||
| Barbara Walton, Finance Manager | From May 2022 cont’d | 1-year term | Co-opted |
| Lesley Wasley, Schools Outreach Worker | From May 2022 cont’d | 1-year term | Co-opted |
| Helen Rossiter, PCC secretary | From May 2023 | 3-year term | PCC Secretary |
| Debbie Winson | From May 2021 | 3-year term | Elected |
| Rachel Jolly | From May 2021 | 3-year term | Elected |
| Debbi Pardoe | From May 2022 | 3-year term | Elected |
| Tim Howard | From May 2022 | 3-year term | Elected |
| Ian Godfrey | From May 2023 | 3-year term | Deanery Synod |
| Rebekah Moore | From May 2023 | 3-year term | Elected |
| Therese Adaran | From May 2023 | 3-year term | Elected |
| Elizabeth Winson | From May 2023 | 3-year term | Deanery Synod |
| Phil Croxford | From May 2023 | 3-year term | Elected |
| Annie Croxford | From May 2023 | 3-year term | Elected |
| During the year the following roles changed: | |||
| Jeremy Wildsmith | May 2023 | Retired | Church Warden |
| Karl Pardoe | May 2023 | Retired | Church Warden |
| Mike Watermeyer | May 2023 | Retired | Trustee |
| Naomi Wildsmith | May 2023 | Retired | Deanery Synod |
| Katie Jenkinson | May 2023 | Retired | Elected |
| Phil Trout | May 2023 to Nov 2023 | Retired | 3-year term elected |
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
Structure, governance and management
The Parochial Church Council of the Ecclesiastical Parish of Bicester Emmanuel (PCC) is a corporate body. Its governing documents are the Parochial Church Council (Powers) Measure 1956 as amended and the Church Representation Rules.
PCC members are recruited in a number of ways. The incumbent and churchwardens are members by virtue of their office. Deanery Synod representatives are elected by the annual parochial church meeting (APCM) and hold office for three years. Other members of the PCC are elected at the APCM and hold office for three years. Additionally, PCC members may on occasion be co-opted.
The PCC is responsible for all parish finance, its management and control, including the appointment of a treasurer. It is responsible to keep accounting records, which disclose with reasonable accuracy the financial position of the PCC thus ensuring that the financial statements comply with the Charities Act 1993 and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities.
The PCC is also responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The PCC is to ensure that the financial statements are examined by an independent examiner or auditor prior to their presentation to the Annual Parochial Church Meeting.
The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
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Select suitable accounting policies and then apply them consistently
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Make judgments and estimates that are reasonable and prudent
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Follow applicable accounting standards and statements of recommended practice, subject to any material departures disclosed and explained in the financial statements
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Prepare the financial statements on a “going concern” basis unless it is inappropriate to presume that the charity will remain in operation.
In addition to the PCC there are the following committees:
Standing Committee
This committee consists of the Team Vicar, the two churchwardens, treasurer and the secretary with other people being invited to the Standing Committee as guests where desired. At the moment, the Finance Manager is invited to the Standing Committee as there is no dedicated treasurer.
The committee has power to transact the business of the PCC between PCC meetings, subject to any directions given by the council, reporting to the full PCC as appropriate.
Other working groups
Our team structure is based around the five-fold ministries - Apostolic, Prophetic, Evangelism, Teaching and Pastoral. Incorporated within the teaching team is the preaching and children and youth work. Small groups, relationships and families work, including our schools outreach ministry are part of the Pastoral team. Worship
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
and prayer link in with the Prophetic team. The Evangelism team oversee our mission partner links, outreach events.
Administration and support structures
Our support team comprises one paid role of Finance Manager, and volunteers as PCC secretary, Child protection officer, social media, Buildings & Utilities Management and IT support, a part-time caretaker and a part-time cleaner. We also have a part time administrator paid for by the Deanery helping the Team Vicar further develop the Deanery Greenhouse ministry.
Deanery
Bicester Emmanuel is a parish lying within the wider Bicester Benefice, which is itself a part of the Bicester & Islip Deanery, in the Diocese of Oxford. As mentioned above, the Team Vicar of Emmanuel Church continues to work with the Diocese to establish the Bicester and Islip Deanery Greenhouse. This is a missional support and networking group to encourage missional ministry across the whole Deanery. Bicester Emmanuel volunteers are also leading the Deanery Pilgrim Paths project which is developing small pilgrimage walks between the churches in the Deanery supported by walk leaflets that are being published.
Objectives and activities
The objectives of the PCC are defined by the Parochial Church Council (Powers) Measure 1956 as 'to co-operate with the minister in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical'.
Statement of public benefit
The PCC confirms that we have referred to the Charity Commission's guidance on public benefit, in particular the specific guidance on charities for the advancement of religion, when reviewing the PCC’s aims and objectives and in planning future activities. The PCC also confirms that the trustees (i.e. the PCC members) have had due regard to the Charity Commission’s public benefit guidance when exercising any powers or duties to which the guidance is relevant.
The PCC provides benefit to the public by:
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the provision of regular public worship that is open to all.
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the provision of pastoral work including the visiting of the sick, the elderly and the bereaved.
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the teaching of the Christian faith through sermons, home groups, children’s meetings, and links with the local schools.
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the promotion of the Christian faith through various events organised by the PCC.
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the support of other charities involved in Christian outreach and development.
The vision of Emmanuel Church Bicester (ECB) is to lead people to a place where they can experience fullness of life through faith in our Lord Jesus Christ, (John 10:10) and discover healing and wholeness in the power of the Holy Spirit (1 Corinthians 12:1-11). We believe God is calling us as a church to be like streams of living water flowing out from the building into our local communities. (Ezekiel 47:1-12)
ECB relies on the voluntary work of about 90 people across its various ministries and the PCC very much appreciates their service to the church and the local community.
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
Achievements and performance
Review of the year
We have continued to focus our efforts on growing small and varied ministries rather than everything being based around Sunday mornings at ECB. This includes Hope Church, Space Makers for Families, the Bridge Café, Cherish, Chaplaincy and our children and youth ministries.
Some highlights from 2023 were:
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Holding a Worship conference ECB
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Celebrating an Easter Sunday baptism service
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Having a church weekend in May with a variety of events including camping at The Collett’s farm.
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Hosting a Christmas Craft fayre.
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Converting our hot water supply to an electric water heating system.
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Changing our lighting systems to primarily LED lighting.
Electoral roll
The overall electoral roll was 164 at the APCM in May 2023 (162 in May 2022).
Sunday Services and attendance
The average attendance in 2023 for a Sunday morning service was 99 (In 2022 they were 87). The weekly average online viewing figures for 2023 were 81 views per week (In 2022 they were 107).
Hope Church at Elmsbrook
The church is in an interim phase where it is being led by a leadership team who came from ECB while the longer term strategic vision is being reviewed with the ECB Team Vicar maintaining supervisory capacity. Hope Church (Hope) still falls under the PCC for its wider governance. There is an average Sunday attendance of about 30 people (2022: 40). Hope Sunday services have begun to crystalise into a regular routine of meeting each Sunday in the business centre where the community are becoming aware of a church presence and visit from time to time. There are now three home groups which meet regularly every other week and on alternate weeks, Hope join together for 'equipping nights', growing together in areas such as prayer, discipleship and the prophetic.
A team from Hope also runs a cafe on Fridays together with volunteers from the local community for local residents and see around 50 people each week, including a number from the Ukrainian refugee population here in Bicester. Over the last year the church has run a number of seasonal events for the community including a Quiz night in aid of Tearfund and a processing carol service.
Forest Church
Forest Church is a gathering on the third Saturday every month sometime indoors and sometimes outdoors exploring ways of understanding and worshipping an all-powerful, all-seeing, perfect Creator God. The vision is:
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To allow people to enjoy being outdoors, seeing, hearing, smelling, and even tasting, some of the wonderful plants and animals of God’s creation.
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To develop a sense of awe and wonder of God’s greatness, from the galaxies to the spiral of a snail shell.
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To have time to reflect as an individual, and to have time to share with the gathering. Walking together allows conversations to develop, and a sense of community and fellowship to build.
For winter 2023/4, we are based in ECB, looking at the “I am” sayings of Jesus where He used elements from the natural world to explain that He was both man and God: Light for the world, the Bread of Life, the Gate to reconciliation with God and the Resurrection and Life. In the summer, we hope to get outside to “Discover nature and explore faith together”.
www.emmanuelbicester.org.uk
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
Space Makers for families
Space Makers for families (a rebrand of Potato Church) is a family friendly gathering with a nutritious home cooked meal on the second Friday of every month, now in its third year. In 2023 we had a mix of people including those who are new or returning to church. The format is kept very simple to be a welcoming space where friendships can be fed. As people arrive after light refreshments, the children are invited play games or craft, with parents invited to chat about the joys and challenges of parenting. The formal part of the service begins a worship song as families are invited to the dinner table. Before the meal is served, the Schools Outreach worker leads everyone in a short time of prayer and reflection taken from Space Makers, which is both inclusive and invitational. During the meal, the families are encouraged to think about the questions written on cards on the tables. These are gentle wondering questions inspired by Space Makers. We hope to continue to provide a warm, loving welcome, physically warm space and a free hot meal for those in need and we trust God that seeds will grow as relationships grow and develop and as relationships built in the café and schools outreach work encourages new people to come.
Cherish
Cherish … made for such a time as this … is a six-week faith journey for teenage girls and women of all ages in which they discuss contemporary life issues such as low self-esteem, depression and eating disorders interwoven with the book of Esther, and where they are also taught a new skill of performing a basic manicure. Cherish is redemption through sharing story.
Cherish continues to flourish with a further two in house courses run in 2023 in March and November with a combination of youth and women.
Cherish is now running at Waddesdon Secondary school currently with the year10 girls as part of their PHSE programme.
Cherish products continue to be popular and are becoming a helpful source of income to help run the courses. We held a very successful Christmas craft fair in November with gross sales of £700 and where we also offered free hand massages. We also still have our products for sale in a local salon where sales are steady.
Chaplaincy
Wyndham Hall Care Home:
Carol Hill provides chaplaincy to Wyndham Hall Care Home (WHCH). WHCH has a strong core of practising Christians who have welcomed the friendship and support of visits from both the Bicester clergy and members of ECB. Since reaching 70 years of age last year, Carol has been granted Permission to Officiate (PTO) and reduced her hours. Until 2024 Carol provided a Service of Holy Communion for residents on a monthly basis. On discussion with the staff, it was felt that the one-to-one prayer and pastoral care were missed and that those who had preferred a more sacramental approach had since passed on. It was agreed that Carol would attend monthly and visit those who requested it. She is also available for end-of-life care as requested. The care home would still like Carol to provide services for ‘high days and holidays’. Roger Winson has established a monthly worship service, with singing. This is much enjoyed by residents. It is hoped that others may be drawn into this particular ministry since residents like meeting people and sharing life with them.
HMP Grendon and Springhill:
Peter Hill provides chaplaincy in Grendon and Springhill prisons. Since the expiry of his license on reaching age 70 and becoming a PTO, he no longer attends during the week except for Team meetings and security briefings. There is currently a vacancy for a part time Roman Catholic chaplain which management have decided not to fill, this causes extra work for the rest of the team. As there is a new free church chaplain there is only the requirement to attend one Sunday a month except to cover holidays and sickness. Last year Bishop Alan of Buckingham confirmed four men. The numbers attending the Christmas Carol Concerts was also significantly higher. The congregation at Grendon remains quite static due to the length of time men spend there, but at Springhill it fluctuates due to discharges, and day release. Please pray that the work of sharing the good news
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
of Christ continues and make visitors to Emmanuel welcome as some of the men out for the day from Springhill have attended our morning worship.
Small groups
Most of our small groups meet in people's homes during the week. The number and structure of groups is kept under regular review. Newcomers to the church are encouraged to join a Small Group. Small groups are important in enabling people to stay connected and providing pastoral care and support.
Men’s Ministry
The men’s ministry is focused mainly on Tuesday evenings with an informal space where men can gather and talk over a coffee.
Youth ministry
This year has been another good year for youth ministry at ECB. We have had two main strands of our youth ministry this year:
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Once a month fun and social events, normally on the first Saturday of the month.
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A Sunday evening youth ministry together with young people from Zion Way Church. We completed Youth Alpha and then continued with weekly Bible study and Discipleship. The young people work together to prepare and lead a youth service where they lead all aspects of the meeting. Every meeting involves eating together.
Sunday Children’s ministry
We run groups for children on a Sunday morning three out of every four weeks. This has been a huge commitment for our dedicated team of volunteers. Generally this is run as two separate age groups (0-4 years parent supervised and 5-11 years), however due to the small team the two groups have been combined for roughly 1-2 Sundays per month.
Schools outreach worker
The schools outreach worker has continued to build the relationship between ECB and Bure Park primary school as well as building relationships with Marsh Gibbon and St Edburg’s schools. Space Makers and Be Space resources have been used as the primary tools for engaging children in the different schools from nursery through to year 4. All of these resources are used to help the children enter a more contemplative prayer/reflection space where they can focus on “being” rather than “doing” and develop a more nurturing environment towards themselves and each other. A Narnia themed Easter prayer space at ECB was created by the outreach worker and was supported by local Christians and clergy. This was enjoyed immensely by the children and adults who attended. It further helped strengthen the relationship with Bure Park school.
Music and worship
In 2023, the worship team has continued to adapt to the changes of 2022. Three people have been made the leads for worship (Hannah), teaching (Ian) and sound/visuals (Adrian).
We are still predominantly using iSing as trying to get regular musicians has remained a challenge. However, we are working towards developing a youth worship team and aiming to have a worship band at least once a month.
The Bridge Café
The cafe has been continuing well this past year and we have been able to build up good relationships with many of our regular customers. We have recently heard testimony from members of the church who chose Emmanuel partly due to the warm welcome received from cafe staff on their first visit. We are also seeing people from the cafe regularly attend our outreach services particularly at Christmas time. Having a welcome/pastoral person available on cafe days has also meant that we have been able to meet people where they are and offer support in times of need more easily.
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
Last summer was our second one with a full iced drinks menu which has become more popular and has definitely made a positive impact with customer numbers over the summer period. We also ran our Funday Fridays again this year which was again positively received by the community.
The cafe is having a positive effect for both the church and the local community. We pray that this continues in the year ahead and that God will provide volunteers as the harvest is great and the workers are few!
Mission Partners
Our Vision is to develop good links with a few carefully chosen Mission Partners. To give away to our Mission Partners, and other charities, a tithe of the money given to ECB.
Pastor Sriyamal and Doreen Fernando, Negombo, SRI LANKA.
Pastor Sriyamal has a passion for reaching people with the message of being saved through Jesus Christ. He is based in a church in the large coastal city of Negombo. They have 2 services each Sunday lead by volunteer pastors, Children’s Church on Saturday evenings and Youth ministry and services in one of the local prisons where a New Year meal for 2,000 men was provided. The last half of 2023 was very rainy and in December a team replaced the roof sheeting on their church building. Ian and Erika visited Sriyamal and Doreen in April 2019, and since lockdown, they have had regular Zooms, so our links are very close. We hope that Sriyamal will be able to visit us for a sabbatical in summer 2024.
Marcelo and Silvana Vargas, La Paz, BOLIVIA.
Marcelo and Silvana had the vision to set up a Training Centre for Christian Mission in Bolivia about 30 years ago in La Paz. Students came to live on the campus for a week at a time for each module for each of the 10 modules a year. Since the start of the Covid pandemic, teaching of the mission training courses is on-line. This has meant that they can reach more students. Despite the limitations of this kind of learning, they have worked out ways to provide feedback and support each student. It is likely that they will continue on-line teaching in the future.
Links with the other Churches in Bicester
ECB is part of the ‘Churches in Bicester’ which is a strong organisation supported by ministers and church members. The ministers of different denominations enjoy a warm relationship and hold weekly breakfast meetings. This provides mutual help and support and furthers the ecumenical work in the town. The churches have a good working relationship, and currently work together on the following initiatives.
Refugee Support Group
The aim of CiBRS (Churches in Bicester Refugee Support) is to show the love of God to those displaced from their homeland through conflict by raising awareness through our networks within the churches, local authorities and local community, assisting with accommodation needs and supporting locally placed refugees through befriending, practical help, advice and signposting.
Christians Against Poverty
A team of people from various churches have been trained as CAP money coaches to deliver the CAP Money Course around Bicester. The aim is to help those who are struggling financially to gain control of their money and free them from the burden of debt.
Bicester Christain Action (BCA)
BCA is the charity that runs the Food Bank in Bicester gives boxes of nutritionally balanced food and support to people experiencing emotional or financial crisis. It continues to be busier than ever. This year ECB has also joined BCA and Hope into Action in running a refugee house for two Ukrainian families who otherwise be homeless to enable them to have affordable housing in the midst of the housing crisis in Bicester.
Plans for future periods
a) Work with the Hope Church leadership team to grow a sustainable ministry on the Elmsbrook estate, exploring future patterns of ministry.
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Emmanuel Church Bicester PCC Trustees, Annual Report & Financial Statements 2023 bl Preparing for the visit of Pastor Sryamal Fernando in July 2024. cl Growing the Forest Church and Space Makers for Families ministrie5 to 8¢h out to people who do not engage with other patterns of ministry at ECB. dl Work towards a zeroorbon church wKth longertem plans for elertric heating systems. air source heat pumps, solar panels and battery storage. The Financlal review Most our income is received through tax efficient giving s¢hemes- thus we have been able to recover an £30,009 from HM Revenue & Customs in 202312022= £27,861). The number of individuals who gave gUlarlY in 2023 is 7212022- 691. The average gift given by these irkdividua15 not including one-off gifts was £13212022= £1311. Having a regular income is vital to enable ECB to continue supporting the vision we have for our congregation and communÈty. We are grateful to God for his provisTron in a year of hardship for many in our congregation. Our total funds, includin8 the capitalised cost of the buildin& decreased by £7.403 from £1.104,355 to 1,096.952. General funds increased from £52.962 to £66.LlJ9. The overall unrestricted (general plus designated) has increased from £86,427 to £99,861. Restricted fvnds have decreased from £1,017.928 to £997.091 Ithis includes the capitalised building costl. The main movement relates to depreciation of £26.10212022- £31.9221. GranLS and Donations The PCC aims to devote not less than IO% of ts unrestricted Èncome to rni5sion and outreach. shared tween local, national, and international attivities. As a part of this, during the year, the PCC made grants of 5.5% of unrestricted donations12022- 8.9%). This decrease was due to a change in the missionaries that we support and it is expetted that the balance will be redressed in 2024. In 2023. we have continued assisting individuals and families in hardship but have bèen able to do thi5 through very generous gifts into a restricted fund for this purpose. Further details are shown in Note 11. Risk assessment The PCC have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the Jnajor risk5. Maintenance, repair, or replacement of essential installations is carried out periodically so that key operational objectives of the PCC are delivered. Fire, safety and alam checks and inspertions occur on a regular basis as specified. All building and liabiltty insurances are in place, reducing financial risk. The Dlocese of Oxford recommended Safeguarding Policy has been adopted in fijll by the PCC. Reserves Policy The PCC aims to maintain general reserves at such a level that working capital is maintained at a level equivalent to approximately three to six months, general fund expenditure. Current resèrves are approximately 4.54 months of general expenditure in a nornial year so fall within thi5 banding. The PCC is also aware that with the building getting older it needs to maintain some reserves for large building repairs. Current plans are for the designated funds along with the restritted maintenance fijnd to be set aside for this purpose totallinÈ £41,052. Approved by the PCC on the 19th of March 2024 and signed on its behalf by Revd Ian Bi5coe Chairman 10 www.emmonue1bi(rteT.0rE.k
Emmanuel Church Bicester PCC Trustees, Annual Report & Financial Statements 2023 Independent Examiner's Report to Emmanuel Church Bicester Parochial Church Councll I report on the accounts of the Parothial Church Council of the Ecclesiastical Parish of Bicester Emmanuel forthe year ended 31 December 2023, which are Set out on pages 12 to 22. Responsibllities and basis of report As the charlty's Trustees. you are responsible for the prepardtion of the accounts in accordance with the Charf(ies Act 20111.the Act") I report in respect of my examination of the Trust's accounts carried out under settlon 145 of the 2011 Act and in carrying out by examination, I have followed all the applicable Directors 8iven by the Charity Commission under section 14515llbl of the Act. Independent examiner's statement I have completed my examinatlon. I confirm that no material matters have come to my attention in connection with the examination whlch glves me cause to believe that in, any material respect: The accounting records were not keix in accordance with section 130 of the Act; or the accounts dld not accord with the accounting records- or the accounts did not comply with the applicable reqU1MentS concernSng the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts glve a 'true and fairf view which is not a matter consldered as part of an Independent examination. I have no concerns and have come across no other matters in connectlon wf(h the examlnation to which attention should be drawn in thSs report In order to enable a proper understanding of the accounts to be reached. (JvJa1). 4 Andrew Churchlll Stone- FCA DChA Mercer Lewin 6-7 Citibase, New Barclay House 234 Botley Rd Oxford OX20HP lo L"I 2024 11 www.emmanuelbicest2r.or&uk
Emmanuel Church Bicester PCC Trustees, Annual Report & Financial Statements 2023 Financial Statements forthe Year Ended 31 December 2023 Statement of Financial Artivities UnrestrKted Fund5 Designated Fund5 Restrkted Funds Total Funds 2023 Total Fund5 202Z Income and endowments from: Donations and Legacies Charitable Activities Other 14&192 8.198 164,033 2b 545 26.631 21786 12.037 1720 13.757 398 Investments 107 Total Z42n 194314 Expenditure on: Raising Funds Charitable Activitles Other Activities Total 7,822 3b S8 I3 181616 17&624 26.102 3l922 174384 415n Net IncomellExpendrturel Transfrrs between Funds SU 17.4131 14(Sq41 other re¢ognTsed yinslllosses): Gainslllosse51 on revaluation of fixed assets Gainslllosse51 on investments Net Movement In Funds 17,4)31 126.0441 Reconclllatton of funds". Total f unds brought forward11st Janl Total Fund5 rarTied forward {31st Decl L017.928 I,1(51.355 I,lal.399 4,355 see note 10 Aorfvll comparotfves Approved by the PCC on 19th ofmarth 2024 signed on thelr behaw by Revd lan BEstoÈ IPCC thaIrml Akian Stone PCC7reasurerl 12 www.emmanue¢Eqcester.org.uk
Emmanuel Church Bicester PCC Trustees. Annual Report & Financial Statements 2023 Financial Statemerrts for the Year Ended 31 December 2023 Balance Sheet Totsl 2023 Total 2022 Fixed A55ets Tangible Assets Investments 5{al Slbl 956.509 977.799 956509 977.799 Current Assets Stock 1.123 14,222 127,519 186 1.123 6,588 125,179 186 Debtors Bank current account Cash liabilities due in one ar Creditors 12.6071 14.0201 12,5001 Deferred Income Net Current Assetsl{ilabilitiÈsl 140A43 126556 Liabilities duè after one year Net Assets 1.104355 Partsh Funds Unrestricted Fund5 General Designated 66.(Kt9 33,852 99J61 52.962 33.465 86AZ7 Restricted Fltnds Endowment Funds 997.091 1.017.928 Totsl IX196?52 1,104355 The attathed note5 fom part ofthese finandal statema Approved bythÈ PCC on 19th of Marth 2024 and sId on thelr behalf Revd lan Biscoe IPCC thalmianl Adrian Stone (Actir¥ PCCTrea5urer) 13 www.emmanuelbicester.org.uk
Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
Notes to Financial Statements for Year Ended December 2023
1. Accounting Policies
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a. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable for charities preparing their accounts in accordance with FRS102 (effective 1 – January 2015) – (Charities SORP FRS102). Emmanuel Church PCC constitutes a public benefit entity as defined by FRS102.
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b. Stock
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Stock consists of Café and Cherish goods for resale and is valued at the lower of cost and net realisable value.
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c. Fixed assets Consecrated and benefice property is excluded from the accounts by s.10(2)(a) & (C) of the Charities Act 2011. Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church’s inventory, which can be inspected (at any reasonable time). Assets are capitalised where the value is greater than £500 and depreciated as follows:
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Freehold property – not depreciated
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Plant and Machinery – 5-20 years
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Church Equipment – 3-5 years
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d. Pensions policy
The PCC operates a defined contribution stakeholder pension scheme which is offered to all employees.
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e. Assessment of going concern Having reviewed the financial position, the Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern and have a reasonable expectation that the charity has adequate resources to continue its activities for the foreseeable future. Accordingly, they continue to adopt a going concern basis in preparing the financial statements.
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f. Statement of Cash Flows
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The Charity is classified as a smaller charity and is therefore exempt from the requirement to include a Statement of Cash Flows in its financial statements. The trustees have taken advantage of this exemption in FRS 102 and SORP Update Bulletin 1 and have not presented a Statement of Cash Flows in these financial statements.
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g. The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.
Description of Funds
Unrestricted funds are income funds which are to be spent on the PCC's general purpose.
Designated Funds are part of the unrestricted funds earmarked by the PCC for a particular purpose.
Restricted funds comprise of two elements: -
-
a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest
-
b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.
Resources expended
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when paid. Expenditure is generally recognised when it is incurred and is accounted for gross.
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
Notes to Financial Statements for Year Ended December 2023 (continued)
| 2 Income and Endowments from: Donations and Legacies 2a Voluntary Income/Receipts Tax efficient planned giving Other planned giving Collections at services All other non-recurring giving, inc Special Appeals Gift Aid recovered Legacies received (capital value) Grants: recurring (paid in more than one financial year) HMRC Furlough Diocese of Oxford - Cherish Grants: non-recurring Charitable Activities 2b Church Activities Church cafe & events Other Other Trading Activities 2c Activities for Generating Fund Church and room hire Cherish Income Other Investments 2d Bank Interest Total Statutory Fees (retained by PCC) 2 |
Unrestricted Funds | Restricted Funds | Total Funds | Total Funds 2022 |
|
|---|---|---|---|---|---|
| 2023 | |||||
| 87,411 | 8,040 | 95,451 | 95,736 | ||
| 15,794 | 178 | 15,972 | 9,352 | ||
| 1,323 | 55 | 1,378 | 1,564 | ||
| 13,507 | 7,531 | 21,038 | 18,383 | ||
| 26,157 | 3,852 | 30,009 | 27,861 | ||
| - | - | - | - | ||
| - | - | - | - | ||
| - | - | - | - | ||
| - | - | - | 11,137 | ||
| 4,000 | 350 | 4,350 | - | ||
| 148,192 | 20,006 | 168,198 | 164,033 | ||
| 531 | - | 531 | 160 | ||
| 24,183 | 545 | 24,728 | 21,554 | ||
| 1,372 | - | 1,372 | 72 | ||
| 26,086 | 545 | 26,631 | 21,786 | ||
| 12,037 | - | 12,037 | 5,130 | ||
| - | 1,720 | 1,720 | 1,268 | ||
| - | - | - | 0 | ||
| 12,037 | 1,720 | 13,757 | 6,398 | ||
| 967 | - | 967 | 107 | ||
| 967 | - | 967 | 107 | ||
| 187,282 | 22,271 | 209,553 | 192,324 |
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
Notes to Financial Statements for Year Ended December 2023 (continued)
| 3 Expenditure on: Raising Funds 3a Costs of Generating Income Church cafe & events Other Charitable Activities 3b Church Activities Mission giving and donations 11 Diocesan Parish Share Contribution Salaries/Wages 11 Clergy and Staff Expenses Church Expenses Church Expenses(Mission and Evangelism) 11 Church running expenses Church utility bills Cost of trading Major Capital Expenditure Major Repairs to the Church PCC Governance Costs Other - loan interest and depreciation 3c Total |
Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
Total Funds 2022 |
|
|---|---|---|---|---|---|
| 7,441 | 459 | 7,900 | 7,650 | ||
| 330 | 8 | 338 | 172 | ||
| 7,771 | 467 | 8,238 | 7,822 | ||
| 9,453 | 8,570 | 18,023 | 20,083 | ||
| 58,534 | - | 58,534 | 57,386 | ||
| 50,678 | - | 50,678 | 47,318 | ||
| 5,035 | - | 5,035 | 7,059 | ||
| 2,375 | 3,523 | 5,898 | 12,758 | ||
| 2,346 | - | 2,346 | |||
| 21,755 | 4,710 | 26,465 | 23,650 | ||
| 15,009 | - | 15,009 | 9,770 | ||
| - | - | - | - | ||
| - | - | - | - | ||
| 630 | - | 630 | 600 | ||
| 165,815 | 16,803 | 182,618 | 178,624 | ||
| 800 | 25,302 | 26,102 | 31,922 | ||
| 800 | 25,302 | 26,102 | 31,922 | ||
| 174,386 | 42,572 | 216,958 | 218,368 |
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
Notes to Financial Statements for Year Ended December 2023 (continued)
4(a) Staff Costs
| Salaries and stipends Employer pension contributions |
2023 | 2022 |
|---|---|---|
| 48,975 | 45,818 | |
| 1,702 | 1,500 | |
| 50,677 | 47,318 |
During the year the PCC employed 6 people on a part-time basis (2022: 6 people). Please see notes 11 and 12 for additional information. No employee's remuneration exceeded £60,000 (2022: nil). A stakeholder pension scheme is in operation and where appropriate the PCC contributes 4% of gross salary for each employee. There were no outstanding contributions owing to the pension scheme at 31 December 2023 (2022: nil).
The Church considers Rev Ian Biscoe (Chair of Trustees) along with the Standing Committee to be part of the key management personnel. Rev Ian Biscoe is paid by the Diocese of Oxford. Therefore the amount of employee benefits received by key management personnel for their services during the year £nil (2022: £nil).See note 12 for further details.
4(b) PCC Costs
Other than as disclosed in Note 12, there were no other transactions made in respect of PCC Members, no PCC Member received remuneration, benefit or reimbursement of travelling or other expenses relating to their role as trustees.
| 5(a) Tangible Fixed Assets |
Freehold **Buildings ** |
Plant and machinery |
Church Equipment |
Total |
|---|---|---|---|---|
| At Cost or Valuation | ||||
| As at 1 Jan 2023 Additions in the Year Disposal in the Year Revaluation (if any) As at 31 Dec 2023 Accumulated Depreciation As at 1 Jan 2023 Charge for the Year Disposals As at 31 Dec 2023 |
743,004 | 549,439 | 29,690 | 1,322,133 |
| - | 4,812 | - | 4,812 | |
| - | - | - | - | |
| - | - | - | - | |
| 743,004 | 554,251 | 29,690 | 1,326,945 | |
| - | 323,772 | 20,562 | 344,334 | |
| - | 23,472 | 2,630 | 26,102 | |
| - | - | - | - | |
| - | 347,244 | 23,192 | 370,436 | |
| Net Book Value at 1 Jan 2023 Net Book Value at 31 Dec 2023 |
743,004 | 225,667 | 9,128 | 977,799 |
| 743,004 | 207,007 | 6,498 | 956,509 |
5(b) Investments - none
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
Notes to Financial Statements for Year Ended December 2023 (continued)
| 6 Debtors Gift aid reclaims Loan Receivable Prepayments Other Debtors |
||
|---|---|---|
| 2023 | 2022 | |
| 3,062 | 1,888 | |
| 4,000 | ||
| 115 | 453 | |
| 7,045 | 1,951 | |
| 14,222 | 4,292 |
| 7 Liabilities Amounts falling due in one year Trade creditors Deferred grant income Amounts falling due after one year Loans and overdrafts |
2023 | 2022 |
|---|---|---|
| 2,607 | 4,020 | |
| - | 2,500 | |
| 2,607 | 6,520 | |
| - | - |
At the year end, the amount due to the pension scheme was Nil (2021: Nil)
| 8 Analysis of Net Assets - 2023 Fixed Assets Current Assets Liabilities: Amounts falling due within one year |
General Unrestricted Funds |
Designated Funds |
Restricted Funds |
Total 2023 |
|---|---|---|---|---|
| 6,777 | - |
949,732 | 956,509 | |
| 61,562 | 33,852 | 47,636 | 143,050 | |
| (2,330) | - |
(277) |
(2,607) |
|
| 66,009 | 33,852 | 997,091 | 1,096,952 |
| Analysis of Net Assets - 2022 Fixed Assets Current Assets Liabilities: Amounts falling due within one year |
General Unrestricted Funds |
Designated Funds |
Restricted Funds |
Total 2022 |
|---|---|---|---|---|
| 2,765 | - |
975,034 | 977,799 | |
| 56,718 | 33,465 | 42,893 | 133,076 | |
| (6,520) | - |
(6,520) | ||
| 52,963 | 33,465 | 1,017,927 | 1,104,355 |
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
Notes to Financial Statements for Year Ended December 2023 (continued)
| Funds Reconciliation | Reserves at 1 Jan 23 |
Incoming Resources |
Resources Expended |
Transfers Between Funds |
Reserves at 31 Dec 23 |
|---|---|---|---|---|---|
| Unrestricted Funds | |||||
| General funds | 52,351 | 162,712 | 152,748 | 3,083 | 65,398 |
| Café | 611 | 24,183 | 21,636 | (2,547) |
611 |
| Total General and Cafe Funds | 52,962 | 186,895 | 174,384 | 536 | 66,009 |
| Designated Funds | |||||
| PCC Reserve Fund | 33,465 | 387 | - |
- |
33,852 |
| Total Designated Funds | 33,465 | 387 | - |
- |
33,852 |
| Total Unrestricted funds | 86,427 | 187,282 | 174,384 | 536 | 99,861 |
| Restricted Funds | |||||
| Building Fund | 968,172 | - |
23,191 | - |
944,981 |
| Maintenance Fund | 7,200 | - |
- |
- |
7,200 |
| Livestreaming Fund | 6,861 | - |
2,111 | - |
4,750 |
| Hope Church | 19,034 | 10,304 | 5,562 | (410) |
23,366 |
| Hardship Fund | 5,950 | 410 | 752 | 410 | 6,018 |
| Kings Word Ministry Trust | 40 | 6,168 | 6,108 | - |
100 |
| Cherish Ministry | 4,629 | 2,342 | 1,349 | - |
5,622 |
| New Wine & Other Christian Conferences | 536 | - |
- |
(536) |
- |
| Refugee Fund | - | 1,992 | 1,790 | - |
202 |
| Bicester Food Bank John Williams Fund Other restricted funds Total Restricted Funds Total Funds |
- | 400 | 642 | 394 | 152 |
| 4,410 | - |
- |
- |
4,410 | |
| 1,096 | 655 | 1,067 | (394) |
290 | |
| 1,017,928 | 22,271 | 42,572 | (536) |
997,091 | |
| 1,104,355 | 209,553 | 216,956 | - |
1,096,952 |
9 Funds Reconciliation
Café Fund relates to the operation of the Café and includes all income from sales and purchase of food and related salary costs.
PCC Reserve Fund represents funds for which the PCC have discretion on how they are used.
Building Fund represents the net book value of the church building and the bulk of its plant, fixtures and other equipment; in prior years the Diocese Loan was included in this fund.
Livestreaming Fund represents the net book value of the Livestreaming Equipment purchased during COVID 19 lockdowns.
Maintenance Fund comprises funds specifically donated for future major repairs of the Church building
Hope Church funds mission activities on the Elmsbrook estate for which funds are being donated.
Hardship Fund is used to pay grants to individuals.
Kings Word Ministry Trust is restricted donations are given to the Kings Word Ministry Trust in Sri Lanka.
Cherish Ministry fund is to the Cherish ministry.
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
Notes to Financial Statements for Year Ended December 2023 (continued)
New Wine & Other Christian Conferences was used to subsidise the church’s trip to Big Church Day Out in 2023.
Refugee Fund represents funds given specifically for work with refugees in the Bicester area.
Bicester Food Bank represents funds given to be used for the work of the Bicester Food Bank.
John Williams Fund represents funds received to encourage those in various types of ministry training.
Other restricted funds includes smaller restricted funds given for specific ministries of the church.
| 10 Income and endowments from: Donations and Legacies Charitable Activities Other Investments Total Expenditure on: Raising Funds Charitable Activities Other Activities Total Net Income/(Expenditure) Transfers between Funds Other recognised gains/(losses): Gains/(losses) on revaluation of fixed assets Gains/(losses) on investments Net Movement in Funds Reconciliation of funds: Total Funds brought forward (1st Jan) Total Funds carried forward (31st Dec) |
Unrestricted Funds |
Designated Funds |
Restricted Funds |
Total Funds 2022 |
|---|---|---|---|---|
| 134,877 | - | 29,156 | 164,033 | |
| 21,046 | - | 740 | 21,786 | |
| 5,130 | - | 1,268 | 6,398 | |
| 64 | 43 | - | 107 | |
| 161,117 | 43 | 31,164 | 192,324 | |
| 6,055 | - | 1,767 | 7,822 | |
| 152,599 | - | 26,025 | 178,624 | |
| 949 | - | 30,973 | 31,922 | |
| 159,603 | - | 58,765 | 218,368 | |
| 1,514 | 43 | (27,601) | (26,044) | |
| (127) | - | 127 | - | |
| - | - | - | - | |
| - | - | - | - | |
| 1,387 | 43 | (27,474) | (26,044) | |
| 51,575 | 33,422 | 1,045,402 | 1,130,399 | |
| 52,962 | 33,465 | 1,017,928 | 1,104,355 |
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
Notes to Financial Statements for Year Ended December 2023 (continued)
| 11 Mission giving, donations and outreach Mission giving and donations Bicester Christian Action - Food Bank Christians Against Poverty Kings World Ministry Trust - Sri Lanka |
Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
Total Funds 2022 |
|---|---|---|---|---|
| 1,320 | 642 | 1,962 | 1,889 | |
| 660 | - |
660 | 655 | |
| 2,727 | 6,108 | 8,835 | 6,541 | |
| Latin Link - ministry support in Bolivia British and Foreign Bible Society Joel Davids-Austin (YWAM studies) Church Mission Society Scott and Hillary Dalton - Speakers gift Refugee Fund Children's Society Collections Friends of CME Trust Be Space Advent Worldwide - Ben Biscoe Christine Larkin - Speakers gift |
2,640 | - |
2,640 | 2,640 |
| 1,000 | - |
1,000 | - |
|
| 500 | 500 | - |
||
| 150 | - |
150 | 2,640 | |
| 162 | 247 | 409 | 153 | |
| - | 1,789 | 1,789 | 402 | |
| - | 272 | 272 | 95 | |
| - | - |
- |
2,231 | |
| - | - |
- |
250 | |
| - | - |
- |
150 | |
| - | - |
- |
350 | |
| 9,159 | 9,058 | 18,217 | 17,996 | |
| Hardship and healing grants | - | 752 | 752 | 1,703 |
| Mission and evangelism Church outreach events Cherish Ministry Hope Church (Elmsbrook Outreach) Schools Outreach Project Work |
||||
| 416 | - |
416 | 1,869 | |
| - | 1,350 | 1,350 | 7,478 | |
| - | 5,562 | 5,562 | 7,249 | |
| 760 | - |
760 | 530 | |
| 1,176 | 6,912 | 8,088 | 17,126 | |
| Pioneer minister & School Outreach Worker Salaries/Wages |
9,767 | - |
9,767 | 12,304 |
| 20,101 | 16,722 | 36,823 | 48,728 |
*2022 comprises £23,485 unrestricted and £25,243 restricted.
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Emmanuel Church Bicester PCC 2023 Trustees’ Annual Report & Financial Statements
Notes to Financial Statements for Year Ended December 2023 (continued)
12 Transactions with Related Parties
| Transactions with Related Parties | Transactions with Related Parties | Transactions with Related Parties | Transactions with Related Parties | Transactions with Related Parties | Transactions with Related Parties | Transactions with Related Parties | Transactions with Related Parties |
|---|---|---|---|---|---|---|---|
| Remuneration and benefits | |||||||
| Name of trustee or connected party |
**Legal authority ** | Salary | Employer Pension |
2023 Total | Salary | Employer Pension |
2022 Total |
| Rev Erika Biscoe (Pioneer Minister, Wife of Chair of Trustees and Ex Officio PCC member) |
Contract of employment |
14,836 | 593 | 15,429 | 14,239 | 570 | 14,808 |
| Lesley Wasley (PCC member from November 2020) |
Contract of employment |
9,391 | 376 | 9,767 | 8,736 | 349 | 9,085 |
| Cheryl Clark (PCC member from November 2020) |
Contract of employment |
13,500 | 540 | 14,040 | 12,558 | 502 | 13,060 |
| Barbara Walton (PCC member from November 2020) |
Contract of employment |
6,228 | - |
6,228 | 5,500 | - |
5,500 |
| Other transaction(s) with trustees or related parties | Other transaction(s) with trustees or related parties | Other transaction(s) with trustees or related parties | Other transaction(s) with trustees or related parties | Other transaction(s) with trustees or related parties |
|---|---|---|---|---|
| Name of the trustee or relatedparty |
Relationship to the charity | Description of the transaction(s) | 2023 | 2022 |
| Joel Davids-Austin | Son of a Trustee | Staff member of ECB, on internship for 1 year. Hiring and line management completely independent of his father Phil Austin who resigned as a trustee in March 23. |
706 | 2,264 |
| Mike Watermeyer | Trustee | Mike is a website designer. He designed our new website through his own company and was given a small remuneration for his services. |
- | 500 |
| Joe Biscoe | Son of Chair of Trustees (Rev Ian Biscoe) and Rev Erika Biscoe |
Joe is a plumber by trade and did some work for the church relating to replacing parts on the boiler and bathroom taps. The Buildings and Utilities Team is responsible for the contract without involvement from the Revs Biscoe |
1,585 |
- |
The aggregate value of donations made to the church by Trustees who served as PCC members and their related parties during the year was £42,780 (2022: £38,132) and £0 (2022: £100) to restricted funds.
13 Agent for Hope into Action Investor Group
As part of the Hope into Action (HiA) initiative which is run together with Bicester Christian Action, Emmanuel Church Bicester holds the agency of funds held on behalf of the Trustees for the 22 investors who own the HiA house. These funds are maintained to cover any capital expenditure during the 5 year life of the project. The funds for the previous project were held by Orchard Baptist Church as the lead church and changed hands as the project leadership changed hands. These funds are managed by the Trustees on behalf of the investors. Related party transactions are already disclosed above. A balance of £20,000 was put into the fund in 2023, of this £14,873.78 was spent at the instruction of the Trustees with £47.53 of interest earned, leaving a balance of £5,173.75 in a separate bank account in ECB’s name at year end. This account is not included in the accounts of ECB.
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