Emmanuel Church Marlborou h g
Registered charity number 1162884
Emmanuel Church Marlborough Trustees’ Annual Report for year ending 31 August 2023
Trustees’ Annual Report to 31 August 2023
1
Emmanuel Church Marlborough
Reference and administration details
Charity name EMMANUEL CHURCH MARLBOROUGH
Registered Charity No. 1162884
Charity’s principal address Emmanuel Church, New Road, Marlborough, SN8 1AH
Names of the charity trustees who manage the charity
Trustee name Office Dates acted if not for the whole year Mr Reuben Mann Chairman Mr Bruce Evans Mr Graham Hilton Mr Michael Prest Mr Peter Keighley Treasurer Mrs Caroline Iliffe Secretary
Structure, governance and management
Governing Document
Emmanuel Church Marlborough (‘the Church’) is constituted as a Charitable Incorporated Organisation registered with the Charity Commission in July 2015 under charity number 1162884. It is governed by a constitution document adopted on 28 July 2015 and modified on 11 November 2017. The constitution document was modified as planned from the outset to establish the Church as a local church, with its own leadership, responsible to its own membership. This was at the initiative of the first Trustees, for reasons both of practical sustainability and Biblical principle.
The trustees are those who are appointed to the offices of Elder (including Pastor), Church Secretary and Treasurer in accordance with the Church Handbook.
Induction and training of trustees
Whenever a new trustee is appointed they shall be provided with a copy of:
-
a) The latest annual report and accounts of the Church;
-
b) The Constitution
-
c) Any other documentation relevant to the Church
Organisational Structure
During this period the charity trustees have been responsible for the general control and management of the charity. They have met formally three times, which is in excess of the requirement to meet at least twice in each 12 month period specified in the Constitution.
The trustees include Reuben Mann who is one of four elders who are responsible for spiritual oversight of the fellowship in accordance with the Constitution. Reuben Mann serves as full-time pastor of the fellowship. The other elders are Bruce Evans, Graham Hilton and Michael Prest.
Trustees’ Annual Report to 31 August 2023
2
Emmanuel Church Marlborou h g
Consideration of Risks
Three main areas of risk have been identified, and the procedures put in place to mitigate these are as follows.
-
1) The charity closely monitors and manages its finances to ensure that funds are available for ongoing support of its objectives.
-
2) Appropriate insurance is in place to protect the charity from unexpected events.
-
3) DBS checks are made for all those who work with children or other vulnerable groups as part of the church’s activities to avoid safe-guarding issues arising.
Objectives and Activities
Aims
The Aims of the charity are set out in the charity’s constitution document and are summarised as follows:
-
(1) the advancement of the Christian faith in accordance with the Basis of Faith primarily, but not exclusively, within Marlborough and the surrounding neighbourhood; and
-
(2) such other charitable purposes, as shall in the opinion of the members of the Church put into practice the Christian faith in accordance with the Basis of Faith, provided that the advancement of such purposes must be undertaken in a manner that is consistent with the Doctrinal Distinctives and Ethical Statements.
Strategies
In support of our Aims, our strategies are:
-
(1) To reach out to people in Marlborough & the wider region with the good news of Jesus, enabling anyone regardless of age, race or religion to learn more about the Christian faith as taught in the Bible;
-
(2) To build up the fellowship through Bible teaching in the context of prayerful mutual care so that we are equipped for active gracious involvement in the wider community, praying for opportunities to speak of Christ;
-
(3) To support the spread of this good news globally.
In pursuing these strategies, the trustees have had regard to the guidance issued by the Charity Commission on public benefit and consider these to be of benefit to both Christians within the church and to the wider community as a whole.
Trustees’ Annual Report to 31 August 2023
3
Emmanuel Church Marlborou h g
Activities and Achievements
Our activities are free of charge and open to all (unless stated otherwise). These have included:
Sunday services
We have run a church service every Sunday afternoon. Our church services have been attended regularly by people from Marlborough and the wider community up to a 10 mile radius. The number of people attending has fluctuated between about 70 and 100 depending on the time of year. These include both Christians and nonChristians who enjoy the friendship and support of the church community. Our services are publicly advertised. Visitors often remark how welcoming the church is.
Our services are in person at Emmanuel Church (formerly Christchurch) on New Road in Marlborough. We also livestream our services for those who are unable to attend in person.
Sunday School & Youth Group
Our church services normally include a crèche and two Sunday School groups for children up to the top of primary school. These are well staffed by volunteers and well attended as young families normally form a high proportion of people attending.
After our church service, once a fortnight, we run a friendly Bible study group for young people in Key Stage 3.
Services for the Elderly
Once a month a small group from the church goes to Savernake View Care Home to run a morning service for those in the home who are unable to come out to a service at church. We also run a simple bible study in the home on a fortnightly basis on a Wednesday afternoon.
Children’s groups and events
We run Little Friends , a toddler group which meets weekly on Thursday mornings for any parents and carers wishing to bring their toddlers to a session of play, singing and a short Bible story.
We run Sparklers , a monthly children’s club on Monday afternoons for any children in Key Stage 1, with games, snacks and a Bible story.
We run Explorers , a weekly childen’s club on Friday evenings for children in Key Stage 2, with games and a short Bible talk. There is a 50p charge for snacks.
We run Friday Nights , a weekly youth club on Friday evenings for young people in Key Stage 3, with a range of social indoor and outdoor activities and a short Bible talk.
We ran a three-day long Holiday Club for primary age children in August 2023. This event included games, craft, food and age-appropriate teaching from the Bible. We requested a donation of £5 in total per family for the Holiday Club towards costs. The Holiday Club was heavily publicised and well attended with many guests from the wider community.
Trustees’ Annual Report to 31 August 2023
4
Emmanuel Church Marlborou h g
Home groups
We have three evening mid-week meetings in homes, one in Marlborough, one in Pewsey and one in Ogbourne St George. These groups meet weekly to build friendship, to pray for one another and to study the Bible together. Once a month the groups meet centrally together to focus on prayer and planning.
Ladies’ Bible Study
We have a ladies’ Bible study which meets fortnightly in a home on Friday mornings. This is an opportunity to pray for one another, to study the Bible and to encourage one another as Christian women.
Men’s and Women’s Socials
We have held a number of social meals, some for women and some for men, in homes, in restaurants and in the church building. These have been a chance to build friendships within the church and to invite others who have shown an interest in coming to our church. On each occasion there is a short Bible talk or personal Christian testimony.
Enquirers course
In October 2022, we ran a series of 3 multi-media based discussion evenings called Hope Explored for people interested in finding out about Christianity.
Christmas Events
We held a number of different initiatives to celebrate Christmas and to share the Christmas message with the wider community.
The first was an evening of carol singing in Waitrose during the ‘turning on of the lights’ on the High Street. We also went carol singing on another evening around a new housing development. The second event was an outdoor carol service at the local recreation ground. Mince pies and warm drinks were served afterwards in the community centre next to the grounds. Thirdly, we held a more traditional Carols by Candlelight service in the church building and finally on Christmas day we had a short all age morning service.
Easter services
On Easter day we had a time of worship and an easter egg hunt in Savernake forest as well as a service in the church building at our usual time in the afternoon.
King’s Coronation
In conjunction with the celebrations in Marlborough for the Coronation of King Charles III we opened the church building and invited the wider community to a free afternoon tea, games and music at the church. On the bank holiday Monday a group from the church volunteered to help people in the local community with DIY projects as the King had encouraged everyone to do some voluntary work that day.
Pastoral care
Our four elders, including our full-time pastor, oversee our spiritual care of the fellowship and of others with whom we’re associated. This includes regular pastoral visits and mentoring where the opportunity is given for personal Bible study and prayer. Our deacons, Caroline Iliffe and Peter Keighley, also have responsibility for oversight of practical care within the fellowship.
Trustees’ Annual Report to 31 August 2023
5
Emmanuel Church Marlborou h g
Ministry Staff
In addition to having a full-time Pastor, the church has a part-time Administrator and a Children's & Youth Worker. During this period, we also had a Ministry Trainee, also focusing on ministry with children. In early 2023 our Administrator left and we recruited a new person into this role. She received a full induction and is now past her probation period. All staff have annual appraisals and salary reviews.
Other community involvement
We encourage our fellowship to be active in contributing to the life of the wider community. For example, several members volunteer in local schools by taking assemblies and running Christian groups, others are school governors and trustees of local pre-schools. One is a trustee of a local bookshop, yet others volunteer with all sorts of charities.
Contribution by the fellowship
While the church does employ a Pastor it would not be possible to accomplish all of this without the hard work and service of all the fellowship who give so much time and effort voluntarily in support of our Aims.
Financial review
Reserves
The trustees have reviewed the reserves of the charity. Our funds on 31 August 2023 are approximately sufficient to cover 5 months’ operating costs of the church, excluding further giving.
Principal sources of funds
The charity’s main sources of income have been:
-
Donations from regular attendees
-
Support raised by our Children’s & Youth Worker and our Ministry Trainee from personal supporters and Christian trusts.
Church Building Purchase
In 2022, the Methodist church building, which we had been hiring for Sunday services and midweek activities, was put up for sale on the open market. Wiltshire Council registered this building as an Asset of Community Value and this gained us 6 months in which to raise funds for a bid. Having obtained an independent valuation, Emmanuel Church Marlborough bid for and purchased this building in January 2023. The funds for this purchase were raised from:
-
Donations by regular attendees
-
Gifts by other interested individuals, trusts, and churches
-
A personal loan from an individual in the church at an interest rate of 2.3%
-
Interest free loans from other church members
Trustees’ Annual Report to 31 August 2023
6
Emmanuel Church Marlborough Investment Policy and ObjectlV8S The charity has no long-term investments. Our cash reserves are held in a current account and a deposit account. The church purchased, in August 2022, an aparbnent in Marlborough initially to house our Children's & Youth Worker. To help achieve this. we took a mortgage for £85,000. Futu plans We intend to continue to pursue our aims and objectives through activities similar to and in addition to what we have already been doing, as funds allow. Declaration Th8 trustees dedare that they have approved the Trustees, report above. Signed on behalf of the charitys trustees by.. Reuben Mann Chairman Date... Caroline Iliffe Secretary Date Trustee< Annual Report to 31 August 2023
Independent examiner’s report to the trustees of Emmanuel Church Marlborough
I report to the trustees on my examination of the accounts of Emmanuel Church Marlborough for the year ended 31 August 2023, which are attached to this report.
Responsibilities and basis of report
As the charity trustees of Emmanuel Church Marlborough 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 Emmanuel Church Marlborough’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
Since Emmanuel Church Marlborough’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of Emmanuel Church Marlborough as required by section 130 of the 2011 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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.
Heather Locke, FCA, ICAEW
Locke Business Solutions Limited T/A Locke Charity Solutions 3 Lipman Way Malmesbury SN16 9FH
11 July 2024
(HARITY (OMMISSIOM ENGLANO ANO WAES Charity Pk) Irf any) eriod Emmanud Church M•rlboTough 1162884 Annual accounts for the iJd stwt ¢Jote 0110912022 To ond dale 3110812023 Section A Statement of financial activities Roslrfctsd inc¢xn• nd• Ro¢omm•nd•d e8t•gwl•• by a¢VIty Unr•$trl¢t•d nds Endo¥M•nt fund¥ Prlor y•or fvnd¥ Total ndS In¢omSng Y•8our¢M (Note 3) F01 F02 F03 F04 F05 86,188 419,175 505.363 129.933 650 650 106 Sw•rnrl iiwn dlwi• 1,0(Kl 1,000 510022 Total R•iourc•8 •xp•nd•d (Nots 4) Exp•ryUIw• ¢.. 136470 79.168 31,9C¥) 111,068 7,665 5,573 124 306 114,789 10.466 5.093 130348 810 4,573 1,OCK) Tot•1 812 N•t Incom•llexp•ndltur•l b•lor• InvMtm•nt galnsllloswl 813 N•t In¢omtrllgxpendltur•) Extraordlnary It•m• Tran8f•rn betwe•n fund• 815 379610 811 817 Oth•r r•coqnl••d galnsl{los•MI'. ow N•t mov•m•nt In fund$ 385716 R•¢onclllatlon ol funds.. TriA 173.660 20.725 194.385 188,263 194 385 Tol•l funds ¢anhd lonv•nl
Section B Balance sheet Stricted IoM• Unr••trlcl•d nd Endowm•nt fotsl th18 yoar Total lalt year Flxed assets Tangible a6s•ts F01 F02 F03 F04 642.706 642.706 FOS 171.116 171 116 (Not• 9} Total flx•d assets 642.706 642,706 Current assets Dabtorn (Note 10) Ca¥h at bank and In hand (Note 141 Tot•1 ¢unBnt ass•ts 68.311 73,818 142.129 56 848 67.571 99.165 6,247 42,964 Cr8dltor8'. 4mount8 falllng du• wlthln on• y•ar {Note 11 Bl1 N•t currnnt •ss•trfllabllltl•s) 812 87,648 21.783 109,431 107 745 Total assets 1•88 eUnt ithbiitths B13 730.354 21.783 752,136 Credltorn: amount8 falllng du• aft•r on• year {Not• 111 Provl•lon• for 1labllltj (Note 12) rotal net a8S•t8 orllabllltl•s Funds of the Charity Endowment funds {Not• 161 Re$trJcled Incom• funds (Not• 161 Unrn•trl¢t•d fund• 81e 558.319 21.783 580,101 194 385 817 B18 21,783 558,319 580,101 1• 558.319 558.319 173660 Total funds 21.783 Span•d by on• or tru#88 on behaw of all the trustees Signaturn Pmt Nanwj Date ol approval ddlmnvyyyy PLu6cN ftANNI 11 /o7/2oL(r (01 1102
Section C Notes tolhe accounts Note 1 Basis of weparation Thls stttion should b• completed by 411 ChaleS. 1.1 Basis of accounting These accounts have b8en prepared under the hiStOral cost Convent with items re¢¢)wised al c05t or Iran$a¢tK)n vae unless otherwise staled in the relevant notels) to these accounts. The accounts have been ared accordance with.. the Stslement of Recomnnded Prathe.. Accountiig and RerN)rtTig by CharItS preparing ther accounts in accordance with the Fiiancml Reporting Standard applicabkq in th• UK and Republ of IrelarK1 IFRS 1021 issued on 16 2014 and with" and with. the Fy1CHI Reporting Standard appIable il the Untted Kkngdom and Repubk of Ireland IFRS 1021 and with the CharStkgS Act 2011. The ¢harty constitute$ a wbk benefft entty as defned by FRS 102.. -Tick 8s 8ppirpri8le 1.2 Golng concorn If there are matertal unG•rt•lntles rnlated to events or condltlons that casl slgnmlcant doubt on th• Charlty's ablllty to contlnu• as • golng concem. please pmvld• th• followlng dotalls orstate "Not appllcabl• If appmprlate.. An expknation 88 to Ihc68 f8¢tors that 8UPPOrt the conclusKn that the charty ts a go concern: N/A Disck)sure of any uncertalnlles that make the gothg concern a8$umpton doubtful N/A Where 8Gcounts are not prepared on a going ¢oncern basis, pl8ase discbse this fact togetr wrth the basis on whkh the trustses prepared the ac¢ounts and the reason why the charlty Is not regarded as a going concern. N/A
Section C Notes to the accounts lcontl Note 1 Basis of preparation lcont) 1.3 Change of aGcounting poll¢y The accounts present a true and far VEW and the accountf¥J adopted are those outh.ned in nots 2. No" -rk 8$ appffjpiiate Please dlsclose.. A5 doscrlbfjd In no 2.1. Ihls Is the Ilrstyear that th• •e¢ounts have Ixon pr•pard on an accruals b•sls In accoanCe with the FRS102 Charlll•s SORP. (i) the naturn of tho chango In accountlng polky.. (11) the re•sons why Jpptylng the new accountlng pollcy provldes moro rnllable and morn rnl•vant Infomiatlon,. and N•w b•sls 18 r•qulr•d du• lo Inct)m• In th• curr•nt y••r b•lng In •xe•$$ 01£250,000. (111) the amount of the •dJustmont lor each Ilne affected in the curront perlod, each prlorpwlod presented and the aggregate amount of the adjustment rektlng to p•klod$ belorè those presented. 3.44 FRS 102 SORP. S•• not• 2.1. AdJu¥thi•nl¥ r•lal• lo r•cognlllon of t4ngible fix•d and •ss•ts and li•biliti•$ of the charlty oth•r th•n b•nk •nd ¢••h. 1.4 Changes to accountlng •stlmat•$ No changes lo accounting estimates have ¢xcurred v) th¢ periKI13.46 FRS 102 SORP). -rKk as appffjpriato Please dlsclos•.' (l) th• natur• of any ¢h•nges,' PUA {11) the elfect of the change on Income and expense or ass8ts and Ilabllltl•s for th• curnnt perlod,. and WA (114 whern pra¢tl¢able, the •ff8ct of the ch*ng• In one or more futurn perlods. NIA
Section C Notes to the accounts Icontl Note 1 Basls of weparatlon (cont) 1.5 Materlal prlor year errors No material prK)r year error have been KIentIf n tha reTtry per1(3.47 FRS 102 SORP). Yes. .Tk a8 •pprDPliate P180se disclose.. (i) the nature of theprforperfod enDr,' P¥A (11) for each parperfOd prnsantod In tho ac¢ount$, tho amount of th• GontIOn for••ch o¢count line item aff8¢ted,' and WA flll) tho amount of the conxtlon at the boqlnnlng of th• earflost prlorpertod pY8s•nt•d In th• account$. WA
Section C Notes to the accounts Icontl Note 2 Accountlng policies Please Gomplete th note en fKsl report9 underFRS102. SecfK>n 35 of FRS102. Trouirgs 3 rec0ncdBtns fo bo presentsd. rfall applrable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Pl•as• provSd• a d•$crlplon ofth8 naturo ofeach ch•n9• In accounting poli¢y Pr8vlou8ly the Charity chos• to prepare accounts on * ¢•1P and P•ym•nts basls as th• gross Incom• was less than £250,000. R•concll•tlon ollund8 p•r previous GAAP ts nIts del•rmlned und•r FRS 102 At 119121 At 3118122 Cash (hèld at bank) fund balanc•s as pr•¥lou8ly 8tat•d AdJustsn•nts.' R•¢agnltbon of Flx•d A•••ts R•cognltlon of D•btor• R•cognltlon of Cr•dltor• 132,128 58,161 1,019 55,566 (4501 171.116 56.848 191.739) Fund balan¢• •# r•statod 188,263 194.385 R•¢on¢ll•tlon of n•t Incom•/(not •xp•ndltyr•) p•r w•vlous GAAP to netlncome/(net expondltur•) under FRS 102 Y••r to 3118122 Net In¢omol{exp•ndliure) a¥ prnvlously tat•d Adlustmonts.. Mov•m•nt In D•btorn & Cr•dltor# R•verne ¢•pltl exp•ndltur• & loan paym•nts pr•vlously tr•¥tsd a8 an •xp•n•• Rtrcord d•prèclaiion R•cord Interest 173,968 15.145) 86.263 (T031 P25) Prnvlous tI¢>d n•t In¢omell•xnd1rnl a* restated 6.122
Section C Notes to the accounts Icontl NLrte 2 Accountin9 pokhs 2.2 INCOME Thi$ stsnd8trl list of4Y¢ountn9 pokn8$ ljas beeft eppl•d by the ¢h8nlyex¢eptlort1 I11"). or"Wt'. b•lJ•m • o 8dditn81poIlcY h8$ been 8doptèd then thts ts tralafd m thè boxbebw. R•¢oAnl¥on of In¢orn• These in(de¢J li the Statorreni ol Fi)anwi Actr418 ISoFA)YAthen'. Ihe tharlv becom•i aft to the re8OVThI'. it Dre Ikoly than noi th81 the Iwstees rnceiw Ihe Ulo.. and No Offs•thng Thete has be•n no oftwltkn9 of8Ssels •nd l•b•6. orth¢tyrn ¥ryJ •Yvn, requkn•d or ptrrrritted by Ihe FRS 102 SORP of FRS 102. No Y05 Ornnts •nd doMlor• Grnnls and don&n¥ ontr¥ wxJd•d tho WA lh• e•r r•t4nttbJn aro (5.10 to 5.12 FPS102 SOFPI In tho of p•rfomnc• r•i•d gnbnts, iio)rn nwl bo ¢09ned t¢ Ihe ex1ent that tho ¢harly has pt0}e1 th• specfvd goods or 8B en11M6Tht lo Ihg grant vnty oGcurn the perforOn fA)ndibns arv Irel15.16 FPS 102 SORPI. L•gaoè• ar• ndu¢J•d n th• SOFA rvcipt * probabl&. tho1 b, ¥th•n thor8 has J••n gr4AI of probats. th• ox010 h ul•bWed th91 IheD) •rn wifvonl ats th• •¥t•te and eny condthn$ lo the 9@CY orn •therhin Ihe 0)ntl of Ih• charty No L•g•ch¥ Y8$ Nla Gw•rnm•n¢ gran No Th• ¢h•Jlty nc•tsed gowft¥r•rt lh• r•portkng p•fv)d Gll AhJ T?c8bKry a Ino•d kn knc¢rr• th•r• * a v•bJ tJ•dw¥lk)n Irom th• donor. Tx r•¢l•lTh Any Grfl Alj aftU1 on a donal kn con8Klored lo b• part 01th819rf1 ahd glll• lrnBlgd aB an 8¢Jdh)n to Ihe 5Hffle Ivnd 0$ tho hirtlloth¥l)n th• donor orth• iam of Ih• app8el hove Oth•Th•. No No Nla Cortractual Incom• md p•rforminc• r•lat•d w•rt• Th kn onty kncljded kn th¢ SOFA onc• lh• th•rftyha th• r•L•i•d 9DoJ¥ or sert•• or n1 th• porf1)fft¥nc• r•bted cJJndbni. DoMl•d good• CtsTrAtod good• w• rr••wrnd •t awwnt th• a8••l b• èx¢8ngodl lo do w. No Wa Th• of •ny sloc of 9OC4Ji ¢lonaled lor dotrl>ulk lo bon•fthts8 kn deérr¢d to b• lh• lk¥41 ol IhoBe 9fft8 gt lh8 ofth•w •nd they aro r•¢ognknd oh rn¢4ipI. In Iho rtptsrtmg peTh)d n Ihe ofs 8t• dilirfoulfjd. Ih•y arn reCOgned ai ah •xp•rt 11 the Cann9 arMuni ol lh• $10(S 81 dss1rt)ut*)n. No Nlb Don•t•d 90001 lottykn •1 I4vo on knttl•l r•¢ognittyn, th• •XPOde¢ PK¥8 Irom the •XP•Lx•d ol ¥•kn. ¥nd rgmonW kn'lnLff Irom olh•rlr¥ding •clryth8' tho C4JTrwndrg r•<rfJgn¢d m Ihe b8Lgnc4J 8h•et. On s sale th• V¢ of #or th•ryed 89ab81 Inronx ftcth othor A¢tfvb$' and lh• proe••d• fmm ••1• •r• •t ty¢•grtlb•d •'lnc<MM fmrn ¢Jlh•rts•dkng •¢#kts•'. Ye& No Yes No Good dofiad for onwknq u•• tyy lh• •r• n¢4JgAkn•d rd •M•l• •nd kncJd•d in Iho SOFA 88 0rtha Trxiurco8 eTr receF48blè. Y8S Gth n knd foru88 by Ihe tharty fft(knJad in th¢ SOFA •• fmm donatkJn8 h8n No Nl8
Section C
Notes to the accounts
(conti
Not• 2
Accounting pthi•g {contl
2.2 INCOME (cont)
Donatèd &4rvi¢•8 and
facllllles
Donatgd and fathb88 ère è)clJd¥d in the SOFA recer48d alth• olthe
om 10 the pvIe lh8 Yalue oflhè glt tan be rrgwred
Don8ted erS and faclitbs thai am irr1tateaTr r8e00n as kncorr
%%llh an èqUNaknTht arrount r8cogn6d as an &4)efLSe unLlerth• appropiiate headi)g in Iho
SOFA.
Wa
Yes
No
8upport co•1¥
The ¥alu6 018ny Wonry h•ty rK4 tred kn tho *
Section C
Noies io ihe accounts
(conti
Ntle 2
Aecountin9 poliel•s leont)
2.3 EXPENDITURE AND LIABILITIES
U•blllty rn¢ognlUo
Lkbi3 recognsed tnan that theft l& 8 bgol fy
Obatr)ft cort19 the tharty lo pay oul and th• arrount of the owaton
be nwawod wlh Trasonab rt8thty.
Support hov• been axaled b¢tswn 904m•ne• ensts and olhersupport.
GovomBnce o)8ts ai MIK)kng pub a[unb ofth• th¥rty and
¢vrrplBTrce %%h [egu13n •nd good pB¢tKe.
No
la
e5
Gov•min¢• and ¥wort
8upport cr•8ts ilLJd• tntrnlkn#b?n• ond hove bo•n at
Section C
Notes to the accounts
Icon¢l
Not•2
2.4 ASSETS
Accountlng polS le
SeGlion C Notes io the accounts Icontl Nrt•3 AnaWsJs al knc<wn• Tthl Prlor •V An• Donatlons and ackn¥: Gll G8ner81 rants rovkyed PIAmtérshp sJbs¢riitrn5 s[x$¢r$ h ar• Olher Tot•1 86.188 419.176 Chltabl •¢llvltl•¥'. Fees f¢r for chwch •kend T•t•l oth•r tradlng T•i•l In¢r•m• lffjm InvMtm•nts: Interest IOMe 850 Tot1 S•p•r4t• m&t•rfal h•m of Incom•.' Toil Oth•r. of OTh$nl fiJnd$ Gan M diiF4Jsola Iw 8s$et w r ch8rtyb Lh¥n use G4n on Roy8lb@s clinlbJ•l propwty F¥trts T•¢•1 1.IXIO TOTAL INCOME 1£20.330 of Ck)natns and Ghts Irom IndfvhYu4& 10geih&r h •¥I¢t1 Gft AKI 01 £2.340 J$ ¥MII •• £15.100 of Gron Proa by otherth8lR8wJr• tttd8d. Tha8• amunts towoo 10 9rft6 and grnnts the r)81 Oterr•Jng Youlh and CJrnnkn knernd a Mhiry Trnhi8e and lh• (x)stof a Lury blal0. bl £1.420 of Oth•rmTr w#5 rnslrthd I•IttN rnknlod lo til¢JoTraion$ pamed vnio othor orgaD15aibn8. I Inc(•M In th• YearAl •x¢•ptfrr. (pl•u• Fw¢wld4 d•s¢rfpdthi Ar4 mountyl rnporttng p•rfod, W•as• ¥v• th• r•ason •Jr lh• cuN•rslo WA Ihln lh• Incom• Il•ms akn• th• frJl¢Jwlry ar• mt•ri•l.. (pi•$• dkn¢1 It• ntsrv, Imountand any w*¢x y••r am(uMI MIA
sCtIoN C Notes to the accoyiils Not• 4 Analys ol Pyity>wr An• E¥p•ndUum On rn9 funth: Incurr& s•ek Incurr 80ok Incurr 8eek ants OpWa9 m&rrtshy tchow fundrasry w4 en rth-Gharabkn Iiathw Dat8se ¢J4 Other tr IrbY•strwi&)W•tr8fKyi¢cts Int•1 R1 ¢¢1. Pwrty i•w• Tow •xpdttfv frJnd• Exp•ndltur••n ChIdt Oth•r Co•ts 019 Orants & LO Int•rwt Tot•1 •xp•ndMur• on ¢h•#l• 8803 79.168 31.WJ 114 Fq•s to pwchM•chuich F••4 to pwchA¥chur¢h fat tt•m of •xp•n•• Tothi Olh•r 103 Ccatj lor £hJrch T•t•l oth•r•xp•ndttun TOTAL EXPDITl11É Oth•r IhlomwEIon: on th•rf¢•bkn •¢lMII•• Aclvlty or ¥llJ•• nthrk• Or•cty ¢Jr•DI Tol•l thl i¢¥vib• Ev4n •IC41 Oth•r Totsl £110.7290Tr fv(Jdkng £325 knt•At on rth Iwnd £4.060 Cer1ths.4th15. Ilthln f•m ** knIV4 tl0.466 ofWI 4nd Wojryèd •l to thg pvth¥se ol a f•t. p5 ¢nty b•uw uti•d lorth• Youth •Dd È1.È7S uthg fund¥ d¢ 7 th• 54rto 31 hJJgu 2021.
Section C Notes to the accounts Noto 5 Dotalls of cèrtain Items of •xp8ndlture 5.1 Fees for •xamlnation of the a¢¢ounts Please pmvide details of the wnountpald foranystatutory 8xYem•l Krutiny of accounts and otherseThices provided byyourlndepond•nt arnIntr. Mnothlng w•$ paidplease ent8r'O' in tho approprlat• box{es). Thi8 year Last year Ind•p•ndent •xamln•e8 fw• 100 A¥¥uranc• 8•rvl¢•• oth•r than audtt or Ind•p•nd•nt •xamlna¢lon Tax advisory f8OB Othor fo0$ Ilor •xampl•.' Ilnanclal advlc•, ¢on8ultincy• a¢countaTrcy paid to th• Ind•p•ndont oxamin•r 200
Section C Notes to the accounts Icontl Note 6 Pald employee8 Please complete thls nole M the chanlty has any employ$. 6.1 Staff Costs Thls year Last y•ar Salarl•ts and wage8 8oclal securlty costs Pen81on ¢o$t¥ {deflned conlrlbullon scheme) Othèr •mployee b6n8flt$ 64.402 64.854 6,683 6,409 Totsl staff costs Pl•a¥e provlde det811¥ of oxpendlture on staff wortlng for th• chaflty whoso Gontracts arn wlth aDd are pald by a rnlated party WA Pleas8 glve detalls of the number of employees whose total employee benellts (oxcludlng employerpenslon costs) f•ll wlthln each band of £10,000 Irom £60.000 upw•rd8. M there arn no Such trnnMGtlonsi please enter'true. In th• box pmvlded. No omployees r•celved •mployw bon•fh• (excludlng •mploy•r p•nslon ¢o$t$l for th• rnportlng p•rlod of rnor• than £60.000 TRUE Band £60 000 to £69 999 £70 000 to £79 999 £80 000 to £89 999 £90 000 to £99 999 £100 000 to £109 999 Numberof em lo Pleaso provlde the total •mount pald to kgy management pèrsonnel {SnGludos trustees and senior managern•ntl for th•lr s•rylc•• to the charlty Seg rN)te$ 17 arwj 18 62 Av8rag• head count In th• year Thls year Nurnb8r Last year Number Thg Part$ of the charfty In whlch tho ornployee8 work Fundralsln Charftable ActlvStles Governance Other Total
Section C Notes to the accounts (cont} Note 6 Paid employees (Gont) 6.3 Ex-gratla payments to employees and others (excluding trustws) Please complote Man ex-gratla payment Is made. Please explaln the nature of the payment NIA Please state the18gal authorlty or reason for maklng th8 payment NIA Plea$e stato the amount of the payment lor value of any walver of a rfght to an assotl NIA 6.4 RedundanGy paym•nl• Pl$• complot• M any rndundancy or t•miln4tlon payment Is made In the pwlod. Total amount ot paym•nt NIA Th• naturn of th• payment (cash. ass•t NIA The •xt•nt of r•dundancy fundlng al lh• balance Shèot dato WA Pl•a¥o state thg accountlng pollcy for any r•dundanGy ortgnnlnatlon payment• NIA
Section C Notes to the accounts Icontl Note 7 D•finod contrl)ution p•IOn $cm• or d•lhwd b•n•llt $CMe account•d f¢x as a deflnod contributlon $chame. 7.1 Please complvte thls not• Ifa dgflnod contrfbutlon p•nslon seh8m• As opw•t4d. Amount of contrfbution• r•¢ognl•d In th• SOFA as on exp•n8• Plo08• •xpl•ln th• ba•h foralloctlng th• Il•blllty and •xp¢n8• of d1n• Ctsntrfbutlon p•n8lon 8eh•m• b•tw••n aetlvitlo$ and b•twwn r••trl¢t•d and unr•strlet•d fundo. Al anrts are th8 sob cor¢ charlabb acfvty undèrtaken. P•Mt¥)• (Dr the Ywth Cwrem'ts worker 8fKI Mlnlstry Tralft Ib)th r whorn hwe b89n party fundwj by gttsl are iiliaty doducted from r•strttod fvThd$ t. ort• reStrtsY fvrK18 havt been exhgu$tgd, the balane6 to unfostrtthj fu3 ty way of a r•s•rv&s transfer Isee nrA• 181. 7.2 Plus• complot• thls $8ctk+n wh•rn th• ¢h4rf¢yp•rtkiw•# In • d•fin•db•n•fft p•nthin plin but Is uft*bl• to a8¢•rt•ln Its share ol Ihe tsnd•rfylng ass•t¥ and Il•bllllloS. Pl••¥e ¢onllrm that •ltough tho s¢h•m• 18 accounted for a$ a d•lln•d contrlbutlon plan, It l• • d1Th•d b•n•fit plan. NIA Pl•a•• PTovld• •u¢h Informjtlon a• IB
vallablo 8bout th• pl*n'• •urplu• or d•fl¢tt
nd tho Impllutlon•, If •ny, lorth•
r•portlng charfty NIA 7.3 PIM•• ¢on7pl•¢• th18 M¢tlon wh• ih• ¢h•rltyp•rtkWt•s In • mutth•mplo>wd•lln•d b•ft•ntp•nslon pl•n th4t Is 4¢•tOd loru • d•Nn•d ¢ontrtbutkn pl•n. D•8Cblb• th• •fjnt lo whlch th• Charlty can be Ilable to th¢ pl•n for oth•r •ntttl••' obllgatlon• under the t•rni8 and condltl¢n¥ ol th• rnuftlry•mploy•r pl•n NIA
Section C Notes to the accounts Icontl Notè 8 Grantmaking Please compkte Ihls note Irtht chartymad• •nygrnnts ordonations which In agpre9ate fom? a matertfalyrt of th• ¢harftable o¢tlvltA•s undertahen. 8.1 AnaFy8is of grants pald Ilnclud•d In cost of eharftabl• •¢tlvhl•sl Grantg to Indlvlduals Anal l• Grants to In$titutlons ort CO8t8 Total Grdnt8 to su ort mhon 8CtMbg8 rot•l 4.250 4.250 Pl••s• •nt•r"Nll" M th• ch•rfty dow not Id•fttlfy •nd/or•lloet• WllPt>rt M8t8. 8.2 Grnnts mad• to In•tltutlon• My charflyhs md• grnnts lo p•rtkul•rlnslltutlon$ ih41 wom4t•rf•lln th• ¢ont•xt of Its grnnlm•klng. D•t•lls ol th• Instllutlon ¥upport•d, pu0 ol th• gr•nt and io¢•l pald ¢0 ch Instltullon 1$ ¥vallabh on ¢he charlty's wob slt No Prnvlde d•l•ll8 b•low Nam•• of In•trtutlon rpo•• Total amount of rnnt• •ld£ 4.020 230 Grace Baptl MLs$on Central Euraslan Partnafs to Fund Wcyk Donati)rts to Fund Wrk Tolal granls to In8tltutlons In r•portlng p•rfod Othorunin•IYd grnnt# TofAL GRANTS PAID
Section C Notes to th¢ aGGounts Icontl Note 9 Tanglblè fixed assets Pleas• complele thls not• rfthè ¢h•rfty h•s •nytsnglblo fN•d •ss•t$ 9.1 Cost or valuatlon Frn•hdd land & Wldlr otr land Plart maehlnery 4ThJ rnt v•Ncl•¥ Total ffiUlng$ and •qulpm•rrt bulldl At the tegnnilg ofthe year Addrth¥ 170.CiIO 455.000 172.948 474.194 19.194 Rev8luatKJns Di4posaLs Tran8fer8" At end ofth• yr 22.142 647.142 9.2 D•pr•datlon •nd Impalmignts 18 Ncrt deprecoted (••• t•k)wl Str8b3hl Llne I'SL'I or R¢du¢wg I"R8'1 Ro¢• NIA S¢e trxk)w At b•awin¥ cl th• year DL8po8& 1,833 2.603 Impakment Tran8fer8' At eThJ oltha y•ar 4,436 9.3 N•t book lu• Nèt bogk value al the bèginnlng of thg year Not book at th• ol th• y¢pr 170.CQO 1.116 171.116 625.C4)0 17.706 642.706 D•pr•elatlon Polld•s Freekjkl iqnd and tA1ibJlr af6 ncl deprecobj as they are subj1 to an pr¢yJr8rn c4 ry and mahtenance with Ihe ain ol ka•prrfJ Ih•m ClditI3n, arKI Ihu¥ rnaintsinw thew vahje. Gwèn thè •8fr'rn8tJ resBI value ofthe bil'r$S and tW an¢lat& fve8. a deprec0tY)n cho wouhl be Thm8ierKql to Ih05e fnancI staternerés. caryr¥J Wa has t4an cSred aTrJ no provwion for iMpaYffnt i5 ConsJW necessary. FLxtw¢s. Fthgs EqUpIrt are doWlated a straht bas over th8 88. - Chwch Fixtures and Fti"ngs 10 years - Church PA & Lfvastrèam EquibYn8nt 5 yaars - Olh8r IT Equipm8nt ncbjdng Computers 3 years - Othor Mov¢atyo Equpffnt 5yws
Section C Notes to the accounts Icontl Note 9 Tangible fixed assets (cont) 9.4 lrnpalrn)ont Please pmvlde a doscrtptlon of the events and circumstances that led to th• recognlllon or reversal of an Impalrnient loss. NIA 9.5 Revaluatlon If •n accountlng pollcy of r•v•luatlon 1$ adoptedth ple•se pmvld•." tho effoctlve date of the rnvaluatlon the name ol Independ•nt valuer, If applk•bl• tho mothods appllod and slgnlffl¢ant assumptlons th8 c*rylng amount that would have been rKognlsad had th• w•t$ be•n c•nl•d under the cost model. NIA NIA NIA NIA 9.8 Other dlsclo$ures (l) Pl•a$• state the amount of bofftiwlng costs. M any. ¢4pltallsed In th• ¢onstwctlon of tanglbl• flxed assets •nd the c•pltallsatlon Mt• us•d. (11) Please pmvld• tho •mount ol t¢tU41 commltm•nts lor the •cqulsttlon ol tanglble flxed ass•ts. (111) D6t•lls of th• lsten •nd ¢•nylng •mount8 of pmportyi plant and equlpmmt to whlch the charfty has rnstrf¢t8d tltle or th•t •re pledged as sKurfty fforll•bllltl•s. Nl £7,068 Bchjk value of the church flat of £170,000 Is 3eGurity for the a580CPted mortgage and the b(x)k value of £455,0001s $6¢urty for an £80,(x)O loan faclltty wovlded by a church m6mb¢r. Note 10 Debtor8 arKI prepayments Pl•as• ¢omplet• thls note M th• ¢h•rfty has any debtorn orprnpayments. 10.1 Ana85¥ of debtorn Th18 year Last year Trad• debtors Pr•payrnent$ and accrued Incom• Other debtors 145 Total 68,311 56.848 Pl•gs• comp19¢9 10.2 where a maferlal debtor Is rncovernble morn than a year after th• rnportlng dat•. 10.2 Analysls of debtors recoverable In more than 1 year Ilncluded In debtors above) Thls year Last year Trade d•btors Prepaymonts and accrued Income Olher debtors Tolal
Section C Notes to the accounts (cont) Noto11 Credltors and a¢cruals Please complete thls note rf the chanTtyhas any Crndltots oraccwals. 11.1 Analysls of credltors Amounts falllng due wllhln ong year Thls year Last year Amount$ fallln9 due after moro than one year Thls year Last year Accrual8 for grants payabl• Bank loans and ov•rdrdft• Trade credltors Payments r•colved on accounl for ¢ontrncts or perfomian¢o-related grant$ Accwo1• and d•ferr•d Sn¢om• Taxatlon and soclal i•curlty Other credltor• 500 Total 32,698 7,264 172.035 84,475 11.2 Deferred Incom• Pl•as• complete thls noto If th• ¢h•rfty h•J del•Thed Incom•. Pl•a$• •x laln tho m$on$ wh Income Is dolwThd. Funds were receNed from ¢hurch members during the year kn the form of interest free k)ans to assist with the purchas8 of th8 church bUildg in January 2023. These wele Yittlalty recorded as Other crediors. Subsequent lo th8 year end, kn January 2024, sorne of these bans were wafved arNJ converted lo grfts. whkh wll be recogntsed as income kn the year ended 31 Aust 2024. Movement In dolern•d Incomo 4¢¢ount Th1• yoar Last year Balance at th• start of the reportlng p•rlod Amounts added In current pèrlod Amounts released to incomo Irorn pr•vlou• p•rlod• Balan¢0 at the ènd of th• r•portlng porlod 20,CQO
Section C Notes to the accounts (contl Note 12 Provlslons for Ilabllltles and charges Please complete thls not• rfyou have induded In Ghorfty expendfturn any provlslon& A provlslon Is made when th• charfty has a Ilablllty of uncertaln tlmlng oramount. 12.1 Pluse provld?: - a bdof de8CriPtlon of anyobllgatlons on the balance sheet and tho expeGt8d amount and tlmlng of r•sultlng payments: - an Indicatlon of the unc•rtalntl•s about lh• amount or tlmlng of thosfr outflows. and - tho amount of any •xp8cted rnlmbur¥•ment. statlng the amount of any asset that has bwn recognlsgd forthat expected relmbursem•nt. NIA NIA NIA 12.2 Movements In rocognlsed provlilons and fundlng commMm•nt durlng th• pwlod This year Last year Balanc• at tho start of th• rnportlng porlod Amounts added In current porlod Amounts charged agaln$t tho provlslon In th• currnnt porfod Unused amounts reversed durfng th• porlod Balancg at tho •nd of tho roportlng perfod 12.3 For any fundlng commltment that18 not r•¢ognlMd as a Il•blllty or provl8lon provlde detalls of ¢ommltm•nt mad•. thg tlmg frame of that commltmgnt, any p•rfonnancg-related condltlon8 and dgtalls of how th• commltment wlll be funded Iwlth contracts for capllal expendStur• •oparatoly Identlfledl. NIA 12.4 Where unre8trl¢ted funds havo b••n d•sSqnated to fund commltment, plea8e dlsclos• th• nature of any amount$ doslgnt•d and tho Ilkoly tlmlng of that expendltur•. NIA
Section C Notes to the accounts (contl Nots 13 Otr disclosures for d•btor$. ¢rodltors and oth•r ba$ic financlal Instrumonts 13.1 plea provkl• Infomiatlon about th• 8lgnlflean¢• of flnaneial instrument81•g. dobtors. credltOY8. investm•nts •tel to th• chartty'• financial po8ltlon or p•rfoFmJnc¢, for •x•mpl•, th• t•mi8 and conditions ol lo•n¥ or th• of h•dglng to rnanag• fAn91 Yi8 Fiwncwl lrtstrUrrts - A £85.CKQ commercKal mtyge payabl& i) fLxed staknents. the term of whh expires in Juty 2047. The terest rale was 4.5% at the pwl that the facdty was drawn d¢)wn n V312022. Durin9 the currnt y&ar lh8 rate sleadfy Ireased reaching 8.2% by th• •nd of tho ygar. Th8 nterest fate on th& nwage has ¢tlUed io ri88 after year 8nd and 16 currènty 8.45%. - £40,COJ of interesi kjans from ¢hur¢h m•nter$. Tho86 were for a 10 year lerm however sut6equ&nt to tho end of the current yèar. £20.0Th) of th880 h)an8 have beon ed and converted 10 grfts. - An £80,CW interest teim k) frcfn g ¢hurch member p8y•bb i) inslaknents ovw 10 year$. Thg orgst fato on th 4n * 2.3%. Othw trUments compwe.. . Short term dgblrKs due from HMRC fty Gfft - C8sh hekl al th8 bank n current or deposrt accounts The £80,C4XJ re• iitgrest term ban ts securJ on thè churGh bukng 8nd the commerckgl Mtgag8 B Sgcufed ¢J) the church fiat (see nclo 91. 13.2 If the charfly has provlded flnanclal asuts as a fomi of $e¢udty, tht ca1n9 amount of th• flnanclal a$••ts plgod a• oecurlty and th• t•mi• and wnttlon• r•l•t•d to Its pl•dg• Should b• glv•n hr•. Nots 14 C•8h at bank and In h•nd Thli y••r L#t yoar short t•mi ¢4$h Inv••tm•nti Il•M th 3 month• maturfty dat•l Short t•rm dpo•it8 Ca$h •t bank and on hand Oth•r Total 73.818 58,161 Notels Falr valu• d a$s•ts and Ilabllrth• 15.1 Pl•a•• provld• d•tall• ofth• ¢harlty •xposur• kn ¢r•tht rl•k (th¢ rlsk of In¢urrlng • IM$ du• to • d•btor nc4 paylng what18 gw¢dl. IlquldSty rlgk (th¢ rlsk of not Ing abh lo m¢•t Short t•rm financial demand81 and market rlak Ilh• rl•k Ihat lh• valu• ol •n lnV••th•nt wlll hll du• to ¢hang•s In th• mark•tl •rl•lno from f &1•1 In•trum•nts b) whl¢h th• ¢h•rlty 1$ •xpo$•d at lh• •nd of r•porllng p•rlod •nd •xWaln charlty manaqe• th8 rljks. Ford•btorn lffjm Hwic (¥gdlt rkk k conshjorgd nggalbh•. Suffnt rash rM•r¥es arn hekl to meet known labllttles end for a of o)ntrgerbcy a9¢ed ith fluduating future paymnts. 15.2 Ploa8o glve delalls of th• amount olch•ng• In lh• l•lr valu• ol bas1¢ fin#n¢lal InStrMInIS l¢*•bloYs, credltors, Inv•8bnents Isee #ectlon 11. FRS 102 SORPII m•asur•d al fair valug thr¢Jugh the SOFA that i• attributabl• lo ¢hang•• In ¢rgdit risk. NIA
111111111111 111111111111 IIIIIEIIIIII 11111111111 111111111111 111111111111 11111111111
111111111111 111111111111 111111111111 111111111111 111111111111 111111111111 11111111111
Scclion C N otes to the accouiits Icontl Note16 Charity funds (c¢)nt) 16.3 Transfers between funds R•a$on for transfer and whern endowrnent i¥ Gonv•rt•d to inGome, legal power for Its conver8Son Transfers from reStrted to unfestrted funds represent where income reStrted in its use has been used to purchase tsrol)be assets. - The £392,168 transfer in the current year reL9tss to the baL4nce on the Church 8uk4lng fund whkh was partty used to thance th& purchas6 ofthe church buikling. - The £14.144 transfer n the current year relates to frKtur8s and ffttings purchased together wtth refurblshmènt work undertaken to datè the church buihying. There were no such transfers n the y8ar as the Church Flat fund of £1,875 was used towards *al costs associated wlh the wrchase of the church fiat, rather than for wrchase of the tsl iisetr. Amount Between unrestricted and rastrted lunds Transfers from UnreStrted to restricted fvnds r8pr8sent the excess spdl9 over and above the reMaj bakgnce on the relant restrtted fund. - Tho £27,757 transfor n the current ya8r r¢teS to exce88 spendkig on the Youth and Chldrens Worker and Miik8ty Trafftee over and abov8 gnls and grants receNed. The equNaK8nt amount kn the year was a transfer of £1.349. Beleen endowmwt and reStrl$d funds NIA Between endowment and unrestrkled funds NIA 16.4 Desl nated funds Planntd utse Mlssionery GIng {MlssK)nary GK18 - Gen8ral fund) o•? of the de81 natlon Thb Is to te used for ad-h Missnary gfvwig and represents a comblnatbn of unspent amunts desb3nated for mlssbary together wth general g6ft8 from church members towards missi)n and l or k)cal needs. Amount £140
N(rt• 17 Transactions 11htrtIeS and rèLited partiès 17.1 Tr11• b•n•fits NpMollhètru#••h•¥• t•4Th plld any WtthtWrGhtyel&w•ltuY rIA• ovFa TRLIE Amountsp•W orb•h•fft 172 Trwt•••'•xp•nM• H•••xp•kl•••hw1b1lfy¥thd (Tn••vF• TWJE Yh* y•w TMv•l TOYAL orwh• haO•p•tsw• bylh•dw4y FALSElt•• not• I M•m••llh•iTh•iwiV I• party durlng portln •rfod
Section C Notes to the accounts (cont) Note18 Additlonal Disclosures The following are slgnrficant matters whlch are not covered in other notes and need to be Included to provide a proper understanding of tho accounts. If there Is Insufflclent room here, please add a separate sheet. Related party transactlons (Note 171 Reuben Mann, who is a trustee, receives payments for hk8 S8rvres as pastor to the church and the work that his wrfe undertakes enabng and supporting h6 ministy. Thes8 payments, rne of whKh are in rekqth)n to Reuben's role as trustee. amounted to £36.666 in the year (£34.920 for lh8 prior yearl. The charty also contributed £2,980 (£3.432 fcy the prK)r year) towards a pensK)n for him and paid mdeage expenses at 45p per mik amounb'ng to £430 (£566 for the pr)r year). An additn81 £1,254 of penston contributions is due to be paKI in 2023124 and has been included In Ilabililies. This relates to a £998 underpayment from the current year, £60 for the year ended 31 JguSt 2022 and £196 from prior years. The remaining £1.120 of expenses in the current year includes a contributDn to his home office (based on 500/0 of the relevant bills tcrfJether with any incremenlal costs) prtir to January 2023 akng wrth reimbursement for attendance at various conferences and th8 purchase of tKoks. The equivak8nt amounts in the prior year amounted to £990. Th8 charty also reimbursed him for £281 of travel costs f his visit to overseas misslon partners during the current year. Michael Prest, a trustee of the charty, receNed a rental amount of £650 per month from the church in relation to the provision of a¢com¢xlation for the Ministy Tranee. During the year he receNed £1,300 (£7,800 in thè prKJr year) which is included in 'Other Running Costs. within 'Expendilure on charitable actwities,.