2024-08-31-accounts - Emmanuel Church Marlborough

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Emmanuel Church Marlborou h g

Registered charity number 1162884

Emmanuel Church Marlborough Trustees’ Annual Report for year ending 31 August 2024

Trustees’ Annual Report to 31 August 2024

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. This reporting year the constitution was updated again on 6 June 2024.

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

Emmanuel Church Marlborou h g

There are two other Trustees who have practical responsibilities, Peter Keighley as Treasurer, and Caroline Iliffe as Secretary. In addition, Phil Leach is responsible for the building maintenance and renovation. He is not a Trustee but was appointed as Deacon for Property at a members' meeting on 2 November 2023.

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 and periodic safeguarding training are undertaken 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 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 2024

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 and a morning service once a month. 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 non-Christians 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 friendly Bible study groups for young people in Key Stages 3 and 4.

Services for the Elderly

Once a month a small group from the church goes to Savernake View Care Home to hold a morning service for those in the home who are unable to come out to a service at church. We also have 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 secondary school, 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 2024. This event included games, craft, food and age-appropriate teaching from the Bible. We requested a donation of £10 in total per family for the Holiday Club towards costs.

Trustees’ Annual Report to 31 August 2024

Emmanuel Church Marlborou h g

The Holiday Club was heavily publicised and well attended with many guests from the wider community.

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 friendship 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.

Monday lunches

Between September 2023 and July 2024 we held a monthly lunch at the church for anyone who wanted to come. A simple lunch was provided along with a thought for the day.

Christmas Events

We held a number of different initiatives to celebrate Christmas and to share the Christmas message with the wider community.

At the end of November we had an evening of carol singing in Waitrose during the ‘turning on of the lights’ on the High Street and a Christmas craft evening.

Closer to Christmas we had an all age carol service, a more traditional Carols by Candlelight service and finally on Christmas day we had a short morning service.

Church Weekend

In February 2024, we gathered as a church family for a whole weekend of teaching and fellowship. We spent the Saturday at Amesbury Baptist Church and the Sunday at our own church building. Our guest speakers were James and Jennie Muldoon, while our staff and volunteers ran a children’s programme. Costs were covered by donations from those who attended.

Easter services

On Good Friday we held a church service with a bring a share lunch afterwards. 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.

Trustees’ Annual Report to 31 August 2024

Emmanuel Church Marlborou h g

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.

Ministry Staff

In addition to having a full-time Pastor, the church has a part-time Administrator and a Children's & Youth Worker. In mid 2024 our Children’s & Youth Worker left at the end of his contract and we recruited a new person into the role, Ruth Smith. She received a full induction and has 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.

We are pleased to accommodate an active Trussell Trust food bank in our church building, for which we make no charge.

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 unrestricted net current assets on 31 August 2024 are approximately sufficient to cover 7 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 from personal supporters and Christian trusts.

Investment Policy and Objectives

The charity has no long-term investments. Our cash reserves are held in a current account and a deposit account.

Trustees’ Annual Report to 31 August 2024

Emmanuel Church Marlborou h g

The church purchased, in August 2022, an apartment in Marlborough initially to house our Children’s & Youth Worker. To help achieve this, we took a mortgage for £85,000. This has been commercially let since September 2024.

Having purchased Christchurch Methodist Church in January 2023, we continue to pay off a personal loan from an individual in the church over 10 years at an interest rate of 2.3%. We have been conducting a significant refurbishment of the church building since purchasing it, funded partly by the church members and partly by a number of Trusts.

Future plans

We intend to continue to pursue our aims and objectives through activities similar to and in addition to those we have already been doing, as funds allow.

Declaration

The trustees declare that they have approved the Trustees’ report above.

Signed on behalf of the charity’s trustees by:

Reuben Mann

Chairman

30 June 2025

Caroline Iliffe

Secretary

30 June 2025

Trustees’ Annual Report to 31 August 2024

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 2024, 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

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.

H Locke

Heather Locke, FCA, Institute of Chartered Accountants in England and Wales (ICAEW)

Locke Business Solutions Limited T/A Locke Charity Solutions 3 Lipman Way Malmesbury SN16 9FH

2 July 2025

Emmanuel Church Marlborough	Emmanuel Church Marlborough	Emmanuel Church Marlborough	Charity No (if any)	1162884
Annual accounts for the period
Period start date	01/09/2023	To	Period end date	31/08/2024
8

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
107,699	32,070	-	139,769	505,363
3,300	-	-	3,300	3,009
-	-	-	-	-
174	-	-	174	650
-	-	-	-	-
-	485	-	485	1,000
111,173	32,555	-	143,728	510,022

-	-	-	-	-
85,852	23,156	-	109,008	111,068
-	312	-	312	7,665
6,236	485	-	6,721	5,573
92,088	23,953	-	116,041	124,306

19,085	8,602	-	27,687	385,716
-	-	-	-	-
19,085	8,602	-	27,687	385,716
-	-	-	-	-
2,360	(2,360)	-	-	-

-	-	-	-	-
-	-	-	-	-
21,445	6,242	-	27,687	385,716

558,320	21,781	-	580,101	194,385
579,765	28,023	-	607,788	580,101

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
660,675	-	-	660,675	642,706
660,675	-	-	660,675	642,706

50,073	40,516	-	90,589	68,311
28,452	14,160	-	42,612	73,818
78,525	54,676	-	133,201	142,129

15,957	26,653	-	42,610	32,698

62,568	28,023	-	90,591	109,431

723,243	28,023	-	751,266	752,136

143,478	-	-	143,478	172,035
-	-	-	-	-

579,765	28,023	-	607,788	580,101

		-	-	-
	28,023		28,023	21,783
579,765			579,765	558,319
579,765	28,023	-	607,788	580,101

Signed by one or two trustees on behalf of all the trustees

Signature	Print Name	Date of approval dd/mm/yyyy
	REUBEN MANN	30/06/2025
	PETER KEIGHLEY	30/06/2025

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

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.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with* ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with* 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

ü

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

N/A N/A N/A

Section C Notes to the accounts (cont)

Note 1 Basis of preparation (cont)

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.

Yes No	ü	* -Tick as appropriate	* -Tick as appropriate

*Please disclose:*
*(i) the nature of the change in accounting policy;*			*N/A*
*(ii) the reasons why applying the new accounting policy* *provides more reliable and more relevant information; and*			*N/A*
*(iii) the amount of the adjustment for each line affected in* *the current period, each prior period presented and the* *aggregate amount of the adjustment relating to periods* *before those presented, 3.44 FRS 102 SORP.*			*N/A*

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes ü * -Tick as appropriate No ü

Please disclose:

*Please disclose:*
*(i) the nature of any changes;*	*N/A*
*(ii) the effect of the change on income and expense or* *assets and liabilities for the current period; and*	*N/A*
*(iii) where practicable, the effect of the change in one or* *more future periods.*	*N/A*

Section C Notes to the accounts (cont)

Note 1 Basis of preparation (cont)

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No *Please disclose:*	ü	* -Tick as appropriate	* -Tick as appropriate


*(i) the nature of the prior period error;*			*N/A*
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*			*N/A*
*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*			*N/A*

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.1 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Yes No N/a	Yes No N/a	Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü

Section C Notes to the accounts (cont)

Yes No N/a	Yes No N/a	Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü		ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü

Section C Notes to the accounts (cont)

Note 2 Accounting policies (cont)

2.2 EXPENDITURE AND LIABILITIES

Yes No N/a	Yes No N/a	Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü

Section C Notes to the accounts (cont)

Note 2 Accounting policies (cont)

2.3 ASSETS

Yes No N/a	Yes No N/a	Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü
Yes No N/a
ü	ü	ü

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
Donations andgifts	87,005	22,830	-	109,835	406,184
Gift Aid	18,694	4,490	-	23,184	48,930
Legacies	-	-	-	-	-
Generalgrantsprovided byother charities	2,000	4,750	-	6,750	50,250
Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
Donatedgoods,facilities and services	-	-	-	-	-
Other	-		-	-	-
Total	107,699	32,070	-	139,769	505,363

Fees for Ancilliary activities	1,538	-	-	1,538	1,210
Fees for church weekend away	1,762	-	-	1,762	1,799
	-	-	-	-	-
Other	-	-	-	-	-
Total	3,300	-	-	3,300	3,009

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Interest income	174	-	-	174	650
Dividend income	-	-	-	-	-
Rental and leasingincome	-	-	-	-	-
Other	-	-	-	-	-
Total	174	-	-	174	650

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

Conversion of endowment funds into income	-	-	-	-	-
Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
Gain on disposal of a programme related investment	-	-	-	-	-
Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
Other	-	485	-	485	1,000
Total	-	485	-	485	1,000

	111,173	32,555	-	143,728	510,022

Other information:

All income in the prior year was unrestricted except for: (please provide description and amounts)

a) £335,325 of Donations and Gifts from Individuals together with associated Gift Aid of £33,601 as well as £50,250 of Grants provided by other charities were restricted. These amounts related to specific gifts and grants towards the cost of employing a Youth and Children's Worker and a Ministry Trainee and specific gifts towards the cost of purchasing and refurbishing a church building. b) £1,000 of other income was restricted as this related to specific donations that were passed onto other organisations.

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

N/A N/A

Section C Notes to the accounts (cont)

Note 4 Analysis of expenditure

Note 4 Analysis of expenditure	Analysis of expenditure
Advertising, marketing, direct mail and publicity Start up costs incurred in generating new source of future income Rent collection, property repairs and maintenance charges Operating membership schemes and social lotteries Staging fundraising events Database development costs Other trading activities Analysis Portfolio management costs Intellectual property licencing costs Investment administration costs Mortgage & Loan Interest Total expenditure on raising funds Cost of obtaining investment advice Expenditure on raising funds: Incurred seeking legacies Incurred seeking grants Investment management costs: Incurred seeking donations Operating a trading company undertaking non-charitable tradingactivity Fundraising agents Operating charity shops Fees to purchase church building Expenditure on charitable activities Staff Costs Total Other Running Costs Grants Paid Total expenditure on charitable activities Other information: TOTAL EXPENDITURE Total other expenditure Donations passed onto other organisations Donations passed onto individuals Other Depreciation Costs for church weekend away Separate material item of expense	Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Incurred seeking donations	-	-	-	-	-
	Incurred seeking legacies	-	-	-	-	-
	Incurred seeking grants	-	-	-	-	-
	Operating membership schemes and social lotteries	-	-	-	-	-
	Staging fundraising events	-	-	-	-	-
	Fundraising agents	-	-	-	-	-
	Operating charity shops	-	-	-	-	-
	Operating a trading company undertaking non-charitable tradingactivity	-	-	-	-	-
	Advertising, marketing, direct mail and publicity	-	-	-	-	-
	Start up costs incurred in generating new source of future income	-	-	-	-	-
	Database development costs	-	-	-	-	-
	Other trading activities
	Investment management costs:	-	-	-	-
	Portfolio management costs	-	-	-	-	-
	Cost of obtaining investment advice	-	-	-	-	-
	Investment administration costs	-	-	-	-	-
	Intellectual property licencing costs	-	-	-	-	-
	Rent collection, property repairs and maintenance charges	-	-	-	-	-
	Total expenditure on raising funds	-	-	-	-	-

	Staff Costs	56,112	19,736	-	75,848	78,655
	Other Running Costs	16,616	3,420	-	20,036	21,361
	Grants Paid	4,382	-	-	4,382	4,250
	Mortgage & Loan Interest	8,742	-	-	8,742	6,803
	Total expenditure on charitable activities	85,852	23,156	-	109,008	111,068

	Fees to purchase church building	-	312	-	312	7,665
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	312	-	312	7,665

	Depreciation	4,740	-	-	4,740	2,603
	Costs for church weekend away	1,496	-	-	1,496	1,970
	Donations passed onto other organisations	-	-	-	-	1,000
	Donations passed onto individuals	-	485	-	485	-
		-	-	-	-	-
	Total other expenditure	6,236	485	-	6,721	5,573

		92,088	23,953	-	116,041	124,306

Analysis of expenditure on charitable activities

Activity or programme			Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	*Total prior* *year*
			£	£	£	£	£
Activity1	EvangelicalChurch		104,627	4,382	-	109,009	111,068
Activity2
Other
Total			104,627	4,382	-	109,009	111,068

Prior year expenditure on charitable activities can be analysed as follows:		£106,818 on activities undertaken directly (including £5,666 mortgage interest on church flat and £1,137 interest on loan from a church member) and £4,250 grant funding of other organisations' activities.

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)		£7,665 of legal and similar costs were incurred in relation to the purchase of the church premises in January 2023.

Section C Notes to the accounts

Note 5 Details of certain items of expenditure

5.1 Fees for examination of the accounts

Please provide details of fees for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was charged please enter '0' in the appropriate box(es).

*Please provide details of fees for any statutory external scrutiny of accounts and other* *services provided by your independent examiner. If nothing was charged please enter '0'* *in the appropriate box(es).*
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner (excluding irrecoverable VAT) Independent examiner’s fees (excluding irrecoverable VAT) Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	500	400
	0	0
	0	0
	350	500

Section C Notes to the accounts (cont)

Note 6 Paid employees

Please complete this note if the charity has any employees.

6.1 Staff Costs

Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme)	This year £	Last year £
	64,901	64,402
	-	-
	6,517	6,683
	-	-
	71,417	71,085

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

N/A

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

TRUE

Band	Number of employees
£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

Please provide the total amount paid to See notes 17 and 18 key management personnel (includes trustees and senior management) for their services to the charity

6.2 Average head count in the year

The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	4	5
Governance	-	-
Other	-	-
Total	4	5

Section C Notes to the accounts (cont)

Note 6 Paid employees (cont)

6.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment N/A Please state the legal authority or reason for making the payment N/A Please state the amount of the payment (or value of any waiver of a right to an asset) N/A

6.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period.

Total amount of payment Please state the accounting policy for any redundancy or termination payments The extent of redundancy funding at the balance sheet date The nature of the payment (cash, asset etc.)	N/A

	N/A

	N/A

	N/A

Section C Notes to the accounts (cont)

Note 7 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

7.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.	£6,517
	All amounts are included in the sole core charitable activity undertaken. Pensions for the Youth and Children's worker and Ministry Trainee (in the prior year), both of whom have been partly funded by specific gifts, are initially deducted from restricted funds and then, once restricted funds have been exhausted, the balance is allocated to unresticted funds by way of a reserves transfer (see note 16).

Amount of contributions recognised in the
SOFA as an expense
Please explain the basis for allocating the
liability and expense of defined
contribution pension scheme between
activities and between restricted and
unrestricted funds.

£6,517

All amounts are included in the sole core charitable activity undertaken.
Pensions for the Youth and Children's worker and Ministry Trainee (in the
prior year), both of whom have been partly funded by specific gifts, are initially
deducted from restricted funds and then, once restricted funds have been
exhausted, the balance is allocated to unresticted funds by way of a reserves
transfer (see note 16).

7.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution N/A plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit N/A and the implications, if any, for the reporting charity

7.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' N/A obligations under the terms and conditions of the multi-employer plan

Section C Notes to the accounts (cont)

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
			£	£
Grants to supportmissionactivities	3,572	810	-	4,382


*Total*	3,572	810	-	4,382

Please enter “Nil” if the charity does not identify and/or allocate support costs.

8.2 Grants made to institutions

8.2 Grants made to institutions	8.2 Grants made to institutions
*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*		*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
Grace Baptist Mission	Donations to Fund Work		3,322
Central Eurasian Partners	Donations to Fund Work		250












*TOTAL GRANTS PAID* *Other unanalysed grants* *Total grants to institutions in reporting period*			3,572
			810
			4,382

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
625,000	-	-	22,142	647,142
-	-	-	22,709	22,709
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
625,000	-	-	44,851	669,851

9.2 Depreciation and impairments

Not depreciated (see below)			SL
N/A			See below
- - - 4,436 4,436 - - - - - - - - 4,740 4,740 - - - - - - - - - - - - - 9,176 9,176 625,000 - - 17,706 642,706 625,000 - - 35,675 660,675
625,000	-	-	17,706	642,706
625,000	-	-	35,675	660,675

Depreciation Policies

Freehold land and buildings are not depreciated as they are subject to an ongoing programme of repair and maintenance with the aim of keeping them in good condition, and thus maintaining their value. Given the estimated residual value of the buildings and their anticipated lives, a depreciation charge would be immaterial to these financial statements. The carrying value has been considered and no provision for impairment is considered necessary.

Fixtures, Fittings and Equipment are depreciated on a straight line basis over the following lives: - Church Fixtures and Fittings 10 years

Church PA & Livestream Equipment 5 years
Other IT Equipment including Computers 3 years
Other Moveable Equipment 5 years
The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets (cont)

9.4 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

9.5 Revaluation

If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions

the carrying amount that would have been recognised had the assets been carried under the cost model.

9.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.

(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.

(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

N/A N/A N/A N/A N/A Nil £7,392 Book value of the church flat of £170,000 is security for the associated mortgage and the book value of the church premises of £455,000 is security for an £80,000 loan facility provided by a church member.

Note 10 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

10.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	90,589	68,166
	-	145
	90,589	68,311

Please complete 10.2 where a material debtor is recoverable more than a year after the reporting date. 10.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

Section C Notes to the accounts (cont)

Note 11 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

11.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
25	480	-	-
1,092	1,056	82,327	83,419
-	-	-	-
-	-	-	-
27,431	21,668	-	-
367	-	-	-
13,696	9,493	61,151	88,616
42,610	32,698	143,478	172,035

11.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Funds were received from church members during the prior year in the form of interest free loans to assist with the purchase of the church building in January 2023. These were initially recorded as Other creditors. During the current year £20,000 of these loans were waived and converted to gifts which have been recognised within 'Donations and legacies' in the SOFA. Subsequent to the year end, in January 2025, a further £20,000 of these loans were waived and converted to gifts, which will be recognised as income in the year ended 31 August 2025.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	20,000	-
	20,000	20,000
	(20,000)	-
	20,000	20,000

Section C Notes to the accounts (cont)

Note 12 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

12.1 Please provide:

- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting N/A payments; - an indication of the uncertainties about the amount or N/A timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that N/A expected reimbursement.

12.2 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

12.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any N/A performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).

12.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

N/A

Section C Notes to the accounts (cont)

Note 13 Other disclosures for debtors, creditors and other basic financial instruments

13.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

13.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

Financial Instruments include: - A £85,000 commercial mortgage payable in fixed instalments, the term of which expires in July 2047. The interest rate was 4.5% at the point that the facility was drawn down in August 2022. During the current year the rate has been 8.45%. The interest rate on the mortgage has fallen after the year end and is currently 8.05%. - £20,000 of interest free loans from church members. These were initially for a 10 year term however subsequent to the end of the current year these have been waived and converted to gifts. - An £80,000 fixed interest term loan from a church member payable in instalments over 10 years. The interest rate on the loan is 2.3%. Other financial instruments comprise: - Short term debtors due from HMRC for Gift Aid - Cash held at the bank in current or deposit accounts The £80,000 fixed interest term loan is secured on the church building and the commercial mortgage is secured on the church flat (see note 9).

Note 14 Cash at bank and in hand

Other Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Total	This year £	Last year £
	-	-
	-	-
	42,612	73,818
	-	-
	42,612	73,818

Note 15 Fair value of assets and liabilities

15.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

For debtors from HMRC credit risk is considered negligible. Sufficient cash reserves are held to meet known liabilities and for a level of contingency associated with fluctuating future payments.

15.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

N/A

Section C Notes to the accounts (cont)

Note 16 Charity funds

16.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or U *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Youth and Children's Worker / Ministry Trainee	R	For expenditure on specific staff roles	-	2,808	(23,158)	20,350	-	-
Church Building	R	For purchase of a church building	-	-	(312)	312	-	-
Church Refurbishment	R	For church building refurbishment and fit out	21,783	29,263	-	(23,022)	-	28,023
Missionary Gifts-Specific	R	Gifts from individuals to pass onto other organisations	-	-	-	-	-	-
Missionary Gifts-General	U	For grants to mission organisations	140	85	-	-	-	225
Other Gifts-Specific	R	Gifts to pass onto other individuals	-	485	(485)	-	-	-
General	U	All other expenditure	558,179	111,088	(92,087)	2,360	-	579,540
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			580,101	143,728	(116,041)	-	-	607,788

Section C Notes to the accounts (cont)

Note 16 Charity funds (cont)

16.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or U *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Youth and Children's Worker / Ministry Trainee	R	For expenditure on specific staff roles	-	4,143	(31,900)	27,757	-	-
Church Building	R	For purchase of a church building	20,725	377,071	(5,628)	(392,168)	-	-
Church Refurbishment	R	For church building refurbishment and fit out	-	37,963	(2,036)	(14,144)	-	21,783
Missionary Gifts-Specific	R	Gifts from individuals to pass onto other organisations	-	1,000	(1,000)	-	-	-
Missionary Gifts-General	U	For grants to mission organisations	140	-	-	-	-	140
General	U	All other expenditure	173,520	89,846	(83,741)	378,554	-	558,179
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			194,385	510,023	(124,306)	-	-	580,101

Section C Notes to the accounts (cont)

Note 16 Charity funds (cont)

16.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds	Transfers from restricted to unrestricted funds represent where income restricted in its use has been used to purchase tangible assets. - The £22,710 transfer in the current year relates to fixtures, fittings and equipment purchased together with refurbishment work undertaken to date on the church building. The equivalent transfer in the prior year was £14,144. Transfers from unrestricted to restricted funds represent the excess spending over and above the remaining balance on the relevant restricted fund. - The £20,350 transfer in the current year relates to excess spending on the Youth and Childrens Worker over and above gifts and grants received. The equivalent amount in the prior year was a transfer of £27,757 which also included excess spending on a Ministry Trainee.
Between endowment and restricted funds	N/A
Between endowment and unrestricted funds	N/A

16.4 Designated funds

16.4 Designated funds
Planned use	Purpose of the designation	Amount
Missionary Giving (Missionary Gifts - General fund)	This is to be used for ad-hoc missionary giving and represents a combination of unspent amounts designated for missioary giving together with general gifts from church members towards mission and / or local needs.	£225

Section C Notes to the accounts (cont)

Note 17 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

17.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
This year				Last year
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£		£	£

Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

17.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		TRUE

Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify):

TOTAL

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

17.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	FALSE (see note 18)

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£




*In relation to the transactions above, please provide the terms* *and conditions, including any security and the nature of any* *payment (consideration) to be provided in settlement.* *For any related party, please provide details of any guarantees* *given or received.*
			N/A

			N/A

Section C Notes to the accounts (cont)

Note 18 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

Related party transactions (Note 17)

Reuben Mann, who is a trustee, receives payments for his services as pastor to the church and the work that his wife undertakes enabling and supporting his ministry. These payments, none of which are in relation to Reuben's role as trustee, amounted to £39,416 in the year (£36,666 for the prior year).

The charity also contributed £3,787 (£2,980 for the prior year) towards a pension for him and paid mileage expenses at 45p per mile amounting to £503 (£430 for the prior year).

An additional £1,109 of pension contributions is due to be paid in 2024/25 and has been included in liabilities. This relates to a £161 underpayment from the current year, £692 for the year ended 31 August 2023 and £256 from prior years.

The remaining £1,189 of expenses in the current year includes reimbursement for attendance at various conferences and the purchase of books. The equivalent amounts in the prior year amounted to £1,120 and these also included a contribution to his home office (based on 50% of the relevant bills together with any incremental costs) prior to purchase of the church building in January 2023 .

The charity also reimbursed him for £281 of travel costs for his visit to overseas mission partners in the prior year.

In the prior year Michael Prest, a trustee of the charity, received a rental amount of £650 per month from the church in relation to the provision of accomodation for the Ministry Trainee amounting to £1,300 in the prior year which was included in 'Other Running Costs' within 'Expenditure on charitable activities'.