## Emmanuel Church Bath Report and Accounts Year ended 31 August 2023 1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk ## **EMMANUEL CHURCH BATH** ## **LEGAL & ADMINISTRATIVE DETAILS** ## **FOR THE YEAR ENDED 31 AUGUST 2023** ADDRESS FOR CORRESPONDENCE 32 Hansford Square BATH BA2 5LH GOVERNING DOCUMENT CIO Constitution registered 01 Sept 2014 CHARITY REGISTRATION NUMBER 1158411 TRUSTEES RESPONSIBLE FOR Jonathan Norris MANAGING THE CHARITY Adrian Taylor-Weekes INDEPENDENT EXAMINER Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB ## **INDEX** Page 1 Legal & Administrative Details Pages 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Page 8 Notes to the Accounts Page 1 ## **EMMANUEL CHURCH BATH** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31 AUGUST 2023** The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 August 2023. ## **Objects of the charity** The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal objects, as set out in its governing document, are: 1. The advancement of the christian faith in accordance with the basis of faith primarily but not exclusively within Bath and the surrounding neighbourhood; and 2. Such other charitable purposes as shall, in the opinion of the charity trustees further the work of the church. ## **Summary of the charity's main activities and achievements** To further the above objects and vision, the charity's main activities and achievements were as follows: During this period we continued to meet weekly on Sundays as a community of believers to worship God in prayer, song and hearing his word. We completed studies in Genesis and Esther in the mornings and Jeremiah and Revelation in the evenings. In addition to this we had a break in our normal series at Christmas to consider what kind of King Jesus was (in light of the impending Coronation) and at Easter we went through the passion narrative in Mark’s gospel. We also had a weekend away, at home (!), in which we thought through what it means to be a growing church and how we can encourage growth both at home and abroad. We also meet weekly mid-week as either a whole church prayer meeting or separate men’s and ladies’ groups. Other regular happenings were: - WOW (Women of the Word: ladies’ Bible study) met regularly in term time to study the Bible and pray. - Student Bible Study met weekly during term time to study the Bible. - Various people are engaged in regular 1-2-1 Bible studies. - Emmanuel men’s meetings every month where we read and discussed a book. - Emmanuel Juniors and Emmanuel Youth have met fortnightly mid-week to eat together and discuss and apply the sermon from Sunday. We strive to present the word of God in its fullness so that we may present everyone fully mature in Christ (Col 1:25,28) We do this in obedience to the command of the Lord Jesus who instructed his disciples to make disciples of all nations, baptising them and teaching everything Christ commanded. (Matt 28:18-20). As we do so, we seek to be a people who, centred on the apostles’ teaching, are united in partnership, enjoy fellowship, are committed to prayer and seek to meet each other’s needs. This is all to the glory and praise of God who, as it pleases him, will add to our number. Although we meet in one geographical location, it is our task to equip all of God’s people to serve and live for him wherever he has put us: in our different neighbourhoods, schools, workplaces, clubs etc. Page 2 As a local expression of the body of Christ, God has, by His Spirit, graciously and generously given gifts to each of us for the common good. It is the faithful outworking of each of these gifts that enables Emmanuel to enjoy good health as we serve Christ, and one another. We pray that our unity around the truth of the gospel would issue in deep love for one another: that is patient and kind, that does not envy or boast and is not proud; that does not dishonour others, is not self-seeking and is not easily angered; that keeps no record of wrongs, that does not delight in evil but that rejoices with the truth. That always protects, always trusts, always hopes always perseveres, and that never fails. ## **Bible Teaching** During this period, we completed various Bible teaching series (see above for details) ## **Ministry Trainees** Isobel spent the year with us as a Ministry Trainee. Her contribution to Emmanuel life during this period has been extremely valuable for both her and us and we’re grateful to God and to her for the difference she made. ## **Christmas (2022)** ## _**Carol services**_ We hosted two carol services at St. Gregory’s. As with previous years, we welcomed many families/individuals from our communities to celebrate the real meaning of Christmas. ## **Wreath making** Emmanuel ladies hosted a wreath-making event which included a brief explanation o the meaning of various elements. ## **Easter (2023)** ## _**Drama trail**_ We hosted an Easter drama trail at St. Gregory’s Catholic College, where groups would go around and meet “eyewitness” accounts of the events leading up to the crucifixion of Jesus. This was well attended by several households outside of Emmanuel members. ## **Good Friday/Easter Sunday** Good Friday and Easter Sunday were all-age meetings at which we welcomed some people from outside Emmanuel. We also hosted a Good Friday meal, to which people were invited. ## **Men’s events** We organised a meet-up in the local cricket club to introduce friends and colleagues to Emmanuel men. This has remained fairly popular with a handful of men we’re getting to know. ## **TOTs** The TOTs group continued to be popular and has remained a great way to serve our local community in a practical way as well as holding out the truth of the gospel through individual conversations as well as whole group reading and singing time. ## **Weekend Away** We held a weekend away/at home in April, at St. Brendan’s 6th form college where we welcomed Ian Lewis to teach us from Acts on a Saturday and also at our Sunday morning meeting. We had lunch and spent the afternoon together at the house of a church member. In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission. Page 3 ## **Financial review** During the year income decreased by £6,772, to £67,747. Expenditure increased by £531, to £71,323. As a result the cash held by the charity decreased by £3,576, to £23,582, of which £18,731 is in unrestricted general funds and can be used for any charitable purpose. ## **Reserves policy** The trustees have determined that the charity should aim to hold unrestricted cash of no less than £11,887 (which equates to about 2 months' of unrestricted expenditure - based on 2022/23 expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £18,731 and the charity is complying with its reserves policy. ## **Governance** Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. Responsibility for the day to day operation of the charity has been delegated to one of the trustees (Elder). New trustees are recruited and appointed by the existing trustees. ## **Responsibilities of trustees** Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year. We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities. ## **Approval** This report was approved by the trustees and signed on their behalf by: ## **Jonathan Mark Norris** ___________________________ Jonathan Mark Norris Date: 7 December 2023 Page 4 ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF** ## **EMMANUEL CHURCH BATH** I report to the trustees on my examination of the accounts of Emmanuel Church Bath ('the charity') for the year ended 31 August 2023 on pages 6 to 8 following. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’). I report in respect of my examination of the charity’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 2011 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 giving me cause to believe that in any material respect: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **Sarah Crispin** Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB Date: 18 December 2023 Page 5 ## **EMMANUEL CHURCH BATH** ## **RECEIPTS AND PAYMENTS ACCOUNT** ## **FOR THE YEAR ENDED 31 AUGUST 2023** |Notes
**_Income receipts_**
Donations
Gift aid receipts
Weekend Away
Other
**_Total receipts_**
**_Payments_**
2
3
**_Total payments_**
Transfers between funds
5
**Net movement in funds**
Cash funds as at last year end
**Cash funds at this year end**
A
Net of receipts / (payments) before
Grants
paid
in
relation
to
charitable
activities undertaken by others
Payments
in
relation
to
charitable
activities undertaken directly
Purchase of fixed assets||General
Designated
Funds
Funds
£
£
56,108
-
10,323
-
40
-
1,276
-
67,747
-
67,747
-
62,730
-
-
3,178
62,730
3,178
1,321
2,724
1,321
2,724
64,051
5,902
3,696
(5,902)
(4,492)
3,967
(796)
(1,935)
19,527
6,785
18,731
4,851
Unrestricted Funds|Restricted
Funds
£
-
-
-
-
-
-
1,370
-
1,370
-
-
1,370
(1,370)
525
(845)
845
-|2023
£
56,108
10,323
40
1,276
67,747
67,747
64,100
3,178
67,278
4,045
4,045
71,323
(3,576)
-
(3,576)
27,157
23,582|2022
£| |---|---|---|---|---|---| |||General
Funds
£
56,108
10,323
40
1,276
67,747
67,747
62,730
-
62,730
1,321
1,321
64,051
3,696
(4,492)
(796)
19,527
18,731|||| ||||||48,618
19,554
5,835
512| ||||||74,520| ||||||| ||||||74,520| ||||||67,210
3,582| ||||||70,792| ||||||-| ||||||-| ||||||| ||||||70,792| ||||||3,727
-| ||||||3,727
23,430| ||||||27,157| The notes on page 8 form part of these accounts. Page 6 ## **EMMANUEL CHURCH BATH** ## **STATEMENT OF ASSETS AND LIABILITIES** ## **FOR THE YEAR ENDED 31 AUGUST 2023** |Notes
**A Cash funds**
Cash at bank with immediate access
**B Other monetary assets**
Gift aid due to charity
**C Liabilities**
**Falling due within one year**
Fee for Independent Examination
**D Assets retained for charity's own use**|General
Designated
funds
funds
£
£
18,731
4,851
**18,731**
**4,851**
2,718
-
Unrestricted Funds|General
Designated
funds
funds
£
£
18,731
4,851
**18,731**
**4,851**
2,718
-
Unrestricted Funds|Restricted
funds
£
-
**-**
-|2023
£
23,582
**23,582**
2,783|2022
£| |---|---|---|---|---|---| ||||||27,157| ||||||**27,157**| ||||||2,718| ||**2,718**|**-**|**-**|**2,783**|**2,718**| ||744|-|-|744|690| ||**744**|**-**|**-**|**744**|**690**| ||||||| |Music and PA equipment
Computers and IT|Cost
£| |---|---| ||2,970
1,055| ||4,025| ## **E Guarantees and secured debts** The charity has not given any guarantees and has not provided its assets as security for any liabilities. The accounts were approved by the trustees and signed on their behalf by: ## **Jonathan Mark Norris** ___________________________________ Jonathan Mark Norris Date: 7 December 2023 . The notes on page 8 form part of these accounts. Page 7 ## **EMMANUEL CHURCH BATH** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 AUGUST 2023** ## **1 Accounting policies** The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs. General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. |**2**
**Payments in relation to charitable activities undertaken directly**
Employment costs (see note 4)
Ministry expenses
Weekend away
Rent
Insurance
Independent examination
Office costs
Ministry Trainee Costs
Other costs
**3**
**Grants paid in relation to charitable activities undertaken by others**
Grants to institutions|Unrestricted Fun
General
funds
£
42,235
8,931
250
8,867
308
690
1,387
-
63
62,730
-|ds
Designated
funds
£
-
-
-
-
-
-
-
-
-
-
3,178|Restricted
Funds
£
-
-
-
-
-
-
-
1,370
-
1,370
-|Total
2023
£
42,235
8,931
250
8,867
308
690
1,387
1,370
63
64,100
3,178|Total
2022
£| |---|---|---|---|---|---| ||||||41,481
7,710
5,961
8,085
287
-
1,442
2,045
199| ||||||67,210| ||||||| ||||||3,582| ## **4 Transactions with related parties** Adrian Taylor-Weekes served as church leader and was paid £28,485 (2022: £30,763 ) for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document. In addition the charity incurred expenditure totalling £13,750 (2022: £10,000) in respect of the provision of accommodation (which is customary for ministers) to Adrian Taylor-Weekes, who is a trustee so that he could better perform his duties. ## **5 Movement of funds** |General funds
Designated funds
Mission Fund
Restricted funds
Trainee Fund
Total funds|Opening
balance
£
19,527
6,785
6,785
845
845
27,157|Receipts
£
67,747
-
-
-
-
67,747|Payments
£
(64,051)
(5,902)
(5,902)
(1,370)
(1,370)
(71,323)|Transfers
£
(4,492)
3,967
3,967
525
525
-|Closing
balance
£
18,731
4,851| |---|---|---|---|---|---| ||||||4,851| ||||||-| ||||||-| ||||||23,582| The designated Mission fund represents 10% of giving income each year which is set aside to support mission work and for one-off extraordinary expenditure. During the financial year, it was decided that in order to alleviate the significant logistical difficulties with storing equipment off-site for the Sunday services the charity would make a one time purchase out of the mission fund for an insulated container stored locally on site. The total cost of £2,724 was therefore transferred back to general funds. The restricted Trainee fund was to support the costs of having a Ministry Trainee. This role is often undertaken by students as they graduate, for at least one year and was fully utilised during the year. Page 8