1154926 ## THE EMMANUEL CHURCH, UK ## Trustees’ Annual Report & ## Financial Statements For the Year Ending 31st December 2021 ## THE EMMANUEL CHURCH UK Contents - 1 Charity Information - 2 - 3 Annual Report - 4 Independent Examiners' Report - 5 Statement of Financial Activities 6 Balance Sheet - 7 - 10 Notes to the Accounts ## THE EMMANUEL CHURCH UK ## CHARITY INFORMATION Charity Registration No.: 1154926 Governing Document: CIO Foundation registered 8 December 2013 Correspondence Address: 113 Movers Lane Barking Essex IG11 7UQ Trustees: Reverend Pastor Giovanni-Ghidotti Mrs Soula Sitaras-Ghidotti Ms Maureen Houston Fahrat Nisa Kone _(appointed 4 December 2021)_ Milen Roussev Hristov _(appointed 4 December 2021)_ Stefano Di Stefano _(appointed 18 December 2021)_ Independent Examiner: Peter Saltiel Church & Charity Accounts Service Planchadeau 23460 Saint-Pierre-Bellevue France Bankers: HSBC 23 Ripple Road Barking Essex IG11 7NW 1 ## **The Emmanuel Church, UK (TEC) Annual Report for 2021** ## January to March: This year the congregation was so excited to start church services back in the building from the beginning of the year that members recommended that we spruce up the building and change the curtain décor, which we did, in the main hall, in the dining hall as well as the sanctuary. It gave the building a new and fresh feeling. To end this quarter, we had a Messianic Jew and brother in Christ, from Jews for Jesus, visit us to teach on the Pesach or Passover, the meaning, the application, the traditional activities. Traditional Passover treats were prepared and displayed in front of the congregation and an explanation provided for each item. The church members found this very enlightening. ## April to June: The whole church was mobilised to go out to the streets and evangelise more fervently and with passion. Members of the public and local community showed interest and came to visit the church and to see for themselves what we provide as a local community church. During this time, we have seen a major growth in our junior and senior youth groups, with youngsters wanting to come to church and to hear the message of the Bible along with Bible stories. ## July to September: In August, we invited Pr. Matthew Aruoma to preach the Word of God to us. It was a very good teaching and it was based on Revelation with the Rapture, and the Second Coming of Christ. Most members of the church did not travel this year as they were not led to, but hopefully will do so in the following summer. However, the church leaders, one elder and one deacon undertook a few trips into the English countryside to see if there was beautiful open area and accommodation where brethren from the church could go for retreats when needed. The retreats would be times of solitude, reflection, getting closer to the Lord and seeking guidance during troubled times. ## October to December: We organised two dinners, where all the ladies cooked and prepared food for the meals we had: one for Christmas Eve and one for New Year’s Eve. During these dinners, we had a number of visitors from other churches visit us, have fellowship with us and break bread with us as their churches had yet to reopen since March of 2020 and as some stated, their churches were now permanently closed and would only continue with Zoom. 2 ## Summary: The church remembers and honours each church member with a personal gift for their birthday, and also at Christmas time, as it is the season of giving and to say thank you for all the voluntary hard work members put into the church each year. Blessings and gifts to all the members of the church added up to over a £1,000 this year due to the increase in members and visitors. This year again, we had a few brethren who were able to come to church one-way but then struggled to get back home, due to the lack of funds or due to time, and therefore, they are taken back home by the ministers in the church. The travel cost of these trips in taxis and petrol money came to about £1,000 for this financial year. We had committed to helping orphans and widows in Africa and also orphans in the ex-Soviet Union and even this year we paid the donations we had committed to do. We also support other charities and organisations, such as charities helping the persecuted church and those ministering Christ to Jewish people, bringing them the Good News of salvation. We see their work to be a real contribution and benefit to society and therefore support them either by monthly direct debit or an annual one-off payment. In effect, the church supports a total of eight ministries all over the world, including, Bulgaria and Burkino Faso, which comes to a total of £1,260.00. We are also an official member of The Evangelical Alliance, UK and pay our annual membership to be a member of their organisation. Income for the year was £46,127 (2020 £30,658) and expenditure was £15048 (2020 £12,477). The church is still renting the Premises and that takes a huge amount of the income – almost £11,000.00 per annum with the new rates. 10[th] March 2022 3 Independent Examiner’s Report to the Trustees / Members of The Emmanuel Church, UK for the year ended 31[st] December 2021 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31st December 2021. ## **Responsibilities and basis of report** As the charity'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 Trust’s accounts carried out under section 145 of the 2011 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. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. 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 Peter Saltiel Church & Charity Accounts Service Planchadeau 23460 Saint-Pierre-Bellevue France Dated 17[th] March 2022 4 ## THE EMMANUEL CHURCH UK ## Statement of financial activities for the year ended 31[st] December 2021 |Notes
**Income and endowments**
3
Donations and legacies
3.1
Investment income
3.2
Total incoming resources
**Expenditure on**
Charitable activities
4
**Net Incoming / (outgoing) resources**
**for the Year**
Total funds balance brought forward
8
**Total funds balance carried forward**
8|Unrestricted &
Unrestricted &
Total Funds
Total Funds
2021
2020
£
£
46,124
30,647
3
11
46,127
30,658
15,048
12,477
15,048
12,477
31,079
18,181
119,444
101,263
150,523
119,444| |---|---| All activities are regarded as continuing. The above statement includes all recognised gains and losses during the year. The Notes to the Accounts from part of these Financial Statements 5 ## THE EMMANUEL CHURCH UK ## Balance Sheet as at 31[st] December 2021 |Notes
**Current Assets**
Debtors
6
Cash at bank
Petty cash
**Liabilities**
Amounts falling due within one year
Creditors: amounts falling
7
Net Current Assets
Total Assets Less Current
Liabilities
**Funds**
Unrestricted Funds
8|£
8,633
142,241
149
151,023
500|2021
2020
£
£
£
10,856
107,991
1,097
119,944
500
150,523
119,444
150,523
119,444
150,523
119,444
150,523
119,444| |---|---|---| Signed on behalf of all the trustees on the 10[th] March 2022 6 ## THE EMMANUEL CHURCH UK ## Notes to the Accounts ## **1 Basis of preparation** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts, accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). ## 1.1 Judgements and Estimations The Trustees have not made any significant judgements in the process of applying accounting policies and there are no areas of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities. - 1.2 Going concern - a) At the time of approving the accounts, the Trustees have a reasonable expectation that the charity has sufficient reserves and that the charity is a going concern. - 1.3 Change of accounting policy - a) The accounts present a true and fair view and no changes in the basis of accounting have been made during the year. - 1.4 Changes to previous accounts - a) The are no changes to the figures recorded within the previous year accounts. - 1.5 Changes to accounting estimates - a) There have been no changes to accounting estimates. 7 ## THE EMMANUEL CHURCH UK ## Notes to the Accounts (cont’d) ## **2 Accounting policies** - 2.1 Fund accounting - a) Unrestricted funds are donations and other income received or generated for the objects of the charity without further specified purpose and are available as general funds. - 2.2 Income - a) Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when received. - b) Where income has related expenditure, the income and related expenditure are reported gross in the SoFA. - c) Income tax recoverable as Gift Aid is accounted for on a claimed basis. - 2.3 Expenditure - a) Charitable expenditure comprises costs incurred by the charity providing activities and services for its beneficiaries. - b) Costs of generated funds are those costs incurred in attracting voluntary income, or incurred in trading activities undertaken to raise funds. - c) Support and administration costs of the charity relate to the costs of running the charity and includes any costs which cannot be specifically identified to another expenditure. - 2.4 Assets - a) Cash means cash in hand and at Bank. 8 ## THE EMMANUEL CHURCH UK ## Notes to the Accounts (cont’d) ## **3 Analysis of income** |**4**|**Analysis of expenditure**
Voluntary income
Donations
3.1
Tax reclaims
Investment income
Interest
3.2
Total income|Unrestricted & Unrestricted &
Total Funds
Total Funds
2021
2020
£
£
37,494
24,783
8,630
5,864
46,124
30,647
3
11
3
11
46,127
30,658| |---|---|---| |Direct costs
Donations
Blessings and gifts to individuals
Worship costs
Youth costs
Events and evangelism
Fellowship and food
Equipment
Building maintenance and cleaning
Rent of premises and insurance
Library
Website
Travel
Miscellaneous
Support Costs
Support costs
Governance costs: accountancy
Total expenditure|Unrestricted & Unrestricted &
Total Funds
Total Funds
2021
2020
£
£
1,863
2,912
1,013
144
2,876
3,056
760
147
255
4
112
52
428
560
437
746
365
-
7,922
5,894
19
-
245
153
1,002
1,055
127
310
500
500
15,048
12,477
500
500
500
500
15,048
12,477| |---|---| 9 ## THE EMMANUEL CHURCH UK ## Notes to the Accounts (cont’d) ## **5 Staff costs** The Charity has no employees so no received a remuneration of over £60,000. ## **6 Debtors** |**ditors**
**nds**
Tax recoverable
Accruals
Bank and cash
Debtors
Creditors
Unrestricted funds|1st January
Income
£
£
119,444
46,127|2021
2020
£
£
8,633
10,856
8,633
10,856
2021
2020
£
£
500
500
500
500
Unrestricted & Unrestricted &
Total Funds
Total Funds
142,390
109,088
8,633
10,856
(500)
(500)
150,523
119,444
Expenditure 31st December
£
£
(15,048)
150,523
(15,048)
150,523| |---|---|---| ||119,444
46,127|| ## **7 Creditors** ## **8 Funds** ## **9 Trustee remuneration** The trustees received no remuneration during the year and none of their expenses were reimbursed. 10