£mmanuelCfiurcfi £eftTvicfi rnstees annualreport an Summary ofAccounts ear£n&ing 31st Q)ecem6er 2024 In0 Contents (Page2-5 jnnudtfntee Qtrport Income Gt Qpen&iture Summary Section 13 IBatance sfie£t age 6 age 8 (Pages 7- 11 Section C. Notss on tfiejccounts (Pages 12- 13 APPen&e$ 4 5Yotes In41epen&nt Qaminer's qtrport age 14
Annual Trustee Report Pastor: D Williams Bankers: Santander Bank, Independent examlner Rev'd AA. Clements MA, ACIB. FCIE 15 Car18ton Road, Great KrWI0y, Chorley PR6 8TQ CIO Ref: 1169854 Aim & Purpose: The purposes of the church, as detailed In the Constitution are: 1. The advancement of the Christian falth in accordance wlth the Basls of Faith prirnarfly but not exclusively within Leftwich and the surrounding neighbourhood, And 2. such other charitable purposes as shall in the oplnlon of the charity trustees put Into practice the teaching of the Lord Jesus Chrlst in accordance with the Basis of Falth Objectlvos and Actlvltlos: The Trustees of Emmanuel Church Leftwich are committed to enabling as many people as possible to worshlp at our church. The elderd maintain an overview of all servlces and meetings held at the church ensurlng that thelr purpose and function meets that of the church constitution and handbook. Our seNlces and worshlp put faith Into practlce through prayer, Scripture reading and teaching, muslc and the Lord's Table. When planning our activities for the year the Elders have consldered the Charity Commlsslon's guidance on publlc benefit and. in particular, the Specif guidance on charities for the advancement of lIgIOn. Specifically, we try to enable ordinary people to live out thelr falth through: Worship and prayer: leaming about the Gospel and developing thelr knowledge and trust in Jesus Christ. Provision of pastoral care and encouragement for those In the fellowship. Missionary and outreach work continue to be an important aspect of the work of the fellowship. Achlevements & Perfomiance Worship & Prayer The Elders of the church are keen to offer a range of services during the week and over the course of the year, that our membership and wider community find both beneficial and spiritually fulfilling. Th&new church building was completed in Q3 2023 and 04allY opened on 2n¢ September 2023 with a service of worship & thanksgiving for the fellowship. local neighLx)urs. supporters and key project personnel.
At the end of December 2024 there were 65 members of ECL. However, attendance at the Sunday moming services is much higher than this ca.110-130 and attendance at the Sunday evening and midweek meetings has continued to grow throughout the year. During the morning worship Servi there is provision for babies and children. Eldershlp and Diaconate There are 5 Elders (incl. 2 Pastors) and 4 Deacons appolnted by the church membership. Appointment to these roles is detailed in the Church Handbook. The Elders provide the spiritual leadership of the church whilst the Deacons are appointed to manage specific responsibilities such as finance, health & safety, technology and building matters. The church appointed an Assistant Pastor in September 2023 for an initial period of 3 years. The assistant Pastor has specific areas of responsibilfty such as young families, youth & children's activities as well as supporting the broader regular work within the church. The assistant Pastor is an elder of the church but has not been appointed as a Trustee. The full lisl of diaconate positions Is; Finance deacon Health & Safety deacon Technology deacon Building & grounds deacon Church Bulldlng The church building continues to be used dally throughout the week for a wide range of church and community-based activitles. The overall cost of the new church building, Includlng demolition of the old buildlng, was £2.14m. At the end of December 2024 there was an outstanding mortgage debt of £342,842. The mortgage with Klngdom Bank is payable over 30 years - though with God's help we would hope to pay this off much quicker. All new build 'snagging' has been completed. There are no outstanding actions on Mayway, construction. Other than the mortgage with Kingdom Bank, there are no outstanding construction invoices to be settled. Some work on the pavement outside the church has been aged to be done. This was completed earty in 2025. Misslon and Outreach Reaching out to those in need, both spiritually and practically, is a demonstration of our faith. Local and global outreach is an important aspect of our fellowship. During 2024 the local door-to-door outreach programme continued as did 'Explorers', the ongoing children's ministry and 'mini*xplorers for younger children. Senior Moments and Oasis continued for the older-aged attendees. The purpose of these gatherings is to provide friendship, support & fellowship in the context of a Christian environment. Jolly Tots for young children & babies with their carers took place each week. In addition to games and songs a bible story is shared during the meeting.
During 2024 the monthly 'mission pot, was slopped. Members were encouraged to support a mission tiip to PalenrK), in support of one of our mission partners. Other Actlvltles The church has continued to support the local community through Mid Cheshire Food Bank, which operates out of the church building every Tuesday. 'Lego Cafe, continued throughout 2024, seeing an increasing number of people of all ages coming along to share fellowship & have fun together. The primary focus of the Lego club is to build relationships with the local community. Crafty SeW-s0W also continued. The group which Is suitable for all ages and is provlng to be very popular, provldlng fellowship & friendship for a cross range of people. Volunteers We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community that it is. In particular, we would like to thank the leaders of the various church ministry departments who work tirelessly to serve the church and those who attend. Wlthout their dedication and commitment. it would not be possible for the church to serve the fellowship and wider community in the effective way that it does. Rlsk Assessment The trustees recognise that In relation to "Rlsk Assessment "risk is deflned as Ihe threat of any action or event that will adversely affect an organisation's ability to achieve its objectives and execute Its strategies". It also accepts that the term "risk" can include any circumstances that may, or do, have an adverse effect, and is wider than financial matters. "Risk" lateS not only lo the negative consequences of a threat. but also to the Impact of not taking advantage of opportunities. The Trustees are accountable for ensurfng thal a Health and Safety Pollcy Is in place coverlng actlvlties for both the church and its surrounding grounds. Appointed deacons have the sponsibility for ensuring the H&S policy and associated relevant apperKJices are managed and adhered to throughout the week on behalf of ECL. The contents and obligations of the Equallty Act 2010 and the 2018 General Data Protection Regulation are known and complied with to the best of the Trustees, ability There is a Safeguarding Policy in place In respect of children and vulnerable adults. Checks have been arKI are made with the Disclosure and Barring Service in respect of persons deallng regularly wlth young people and vulnerable adults. The Trustees have appolnled a Safeguardlng officer. While it is impossible to eliminate all risks and their consequences, efft)rts are constantly made to minimise such occurrences. Reserves Pollcy It is the trustees, policy to maintsin a balance on unrestricted fvrKls (If possible), which equates to at least three months unrestricted payments. Currently. this is equivalent to £40.000. to cover emergency situations that may arise from time to time. At the 31 st December 2024 there were unrestricted funds of £62,049 which exceeds the minimum amount above.
Structure. Governance and Management The method of appointment of Trustees. Elders & Deacons is set out in the Church Constitution and Church Handbook. The Elders of the church are responsible for the general leadership of the church, making decisions on spiritual, pastoral and directional Matters. Such matters that the Elders deem appropriate are brought to the members of the church for wider discussion and approval. The Elders of the church meet together formally on a monthly basis. The Trustees meet together on a quarterly basis. Throughout the year there are typlcally four (or more if deemed appropriate) fomal members, meetlngs, including the AGM. Admlnistrative Infomiation. Emmanuel Church Leflwich is situated on the Leftwich Housing estate. The correspondence address for the church is: Church Administrator, Old Hall Road. L8ftwich, Northwich, Cheshire CW9 8BJ Senlor Pastor: Assistant Pastor: Elder & Truste8: Elder & Trustee: Elder & Trusteè: Pastor D. Wllliams (also Trustee) Pastor D Hart N. Bouckley (Chairman) A. Coleclough (Secretary) G Keamey (Safeguarding Co-ordinator) Deacon: Deacon: R Tainsh (Health & Safety) A Keamey (Treasurer) wef 01.01.25. Mr D Cameron was treasurer until 31.12.24 S Haskew (Technology) L Curtis (Buildings & Grounds) Deacon: Deacon: Church Women's Worf(er: C. Williams Church Administrator: A. Bouckley It is understood that all those who could be considered to be "managers. in the aclivities and affairs of Emmanuel Church, Leftwich are deemed to be "fit and proper persons" under the terms of the Finan Act 2010. Trustee training is available as and when required. Approved by the Trustees Meeting on AL115 N Bouckley clough Date: 1/4/*£-
Section B: Summary of Accounts Emmanuel Church Leftwlch - Income & Expenditure Financial Report for the year ending 31st. Dember 2024. Balance ofAccountfor l Jan 24-31 Dec 2024- Provlslonal Designated Unrestrlcted Funds Funds Previous 12 months Total Funds Income and Endowments Donatlons eliÈibleforGiftAid Cash Donations Gift Ald Clalmed from HMRC Room Rental Donations for Misslon pot Donatlons for Global Mission Donatlonsto Bullding Fund eligible foi Gift Aid Other Donations to Buildlng Fund GIftAid Clalmed from HMRCfor Bultdin8 Fund Interest 111256 27373 29818 3100 1231 7191 111256 27373 29818 3100 1328 7191 102241 9611 26771 97 5241 1070 34620 34620 89328 34005 34005 331306 9044 828 78594 9044 828 258563 40030 1670 607268 Toial 179969 Expendtture on Church Adminlstratlon (Note l) Church Establishment{Note 2) 106381 20144 106381 20144 98299 14372 Teachingand Outreach {Note3) Mission +Mission Pot INote 4} New Bulldlng Fund Expenses {Note 5) Mortgage Transfers to Building Fund 8186 26840 8186 26840 7518 30166 32379 68189 32379 68189 1260029 Total 161551 100568 262119 10384 Net IncomelExpendlture for year Transfers between funds 18418 -60 -21974 60 -21914 -3556 -803116 .3556 -803116 Reconclllatlon ol Funds Total Funds Brought Fonvard Total Funds Carried Fomard Change 43691 62049 18358 39026 17112 -21914 82717 79161 .3556
Section C: Notes on the Accounts Basis of Accounting This yearfs accounts have been compiled to comply SORP, FRS102 and the Charities Act 2011. The church finances are based on two accounts. the General Fund (unrestrlcted) for the day-toaY functioning of the church and the Building Fund (designated). now known as the Mortgage fund. to hold furKI8 for the mortgage for the new church building completed in August 2023. Day to day banking activities were carrd out through our Santander Business Current Accounts. the General Fund through the current account and the Mortgage Fund through the reserve saving account, A mortgage has been arranged with Klrodom bank and repayments are made through transfers from the Mortgage Fund account. Most members Conblbute to the church on a regular basls and have signed Gift Aid fornis to enable the church to claim back tax. Members gave particularfy generously last year towards completion of our new church bulldlng. Glft Aid reclaimed is apportioned to the General Fund or Building Fund In accordance wlth the donors w18he8. Golng Concem The General Fund closlrKJ cash balance of £62,049 is up by £18,358 on last year. The account remalns well above the £40,000 to be retained for emergencles. The Building Fund, now to be known as Mortgage Fund, closing balance IS £17,112, down by £21,914 due to expendltur8 as the final retention payment was made In October. Although we have a slgnfficant credit thls year much of this is due to several one-off gifts as well as regular giving Increases. We wlll need to contlnue to manage resources carefully in the coming year as we deal wlth the running costs of the new building to ensure we contlnue to be in a good flnancial position. Changes of Accountlng Policy From 18t January 2017 the financial year of the church was changed to match the calendar year. This is the eighth year under this new system. The accounting programme Xero has been used to adminlster the church accounts. From 18t January 2025 Mrs Andrea Keamey replaced Mr David Cameron as church treasurer. Anatysls of Income Our General Fund Income available for Gift Aid was £111,256, which is up by £9,015 on la* year and other donations at £27,373 was up by £17,762.
Gift Aid received {£29,818). was up by over £3,047 on last year. Overall income to the General Fund rose from £143.864 to £179,969 Mortgage Fund income. Through regular and sacrificial giving members have contributed to the Mortgage Fund £34.620 suitable for Gift Aid in the past year. Other donations carne to £34,005. Gift Ald of £9,044 has been reiVed this year and a further £1,625 for Q4 Of 2024 has been received in January 2025. Of the £34,620 received from other sources there were no grants received. All givlng was from members or friends of Emmanuel Church. Expendlture and liabilities Expendlture Overall General Fund expenditure was £161,551, compared to £152,367 in the prevlous year. This18 an Increase of £9.184 (See Appendices for details). Church Adminlstration costs were up by £8,082 (See Note 1) to £106,381. A 3.50/0 salary Increase was applied to all employees raising total salary costs to £101,992. With the first full year of operatlon in the new bullding Church Establlshrnent costs have Increased to £20,144 (See Note 2). The most significant increase was in Gas and Electricity, totalling £7,305. Teaching and Outreach costs at £8,186 are similar to the previous year, (See Note 3) with church activities Including Senlor Moments. Explorers. Oasis, Jolly Tots and Craft Club and Lego Club are now fulty functioning. Global Mission, at £25,797 was up by £870. We support several mission projects abroad. Also, our Mission Pot, which gave members the opportunity to contribute an additional £1,043 which went directly to several mission projects (See Note 4). In total, mission support of £26,840 was ralsed last year. Mortgage Fund Expendlture This year the building fund was used to pay for the mortgage repayments and the final retenlion payment to the building contractor, our contracts manager and our structural engineers. £17,112 remains in the Building Fund account to cover mortgage repayments and paving work Ihat was still to be completed at the end of December. Total repayments for the mortgage with Kingdom Bank were £68,189 which Included a £40,000 overpayment to red uce the overall balance. Interest charges were £23,341 for the year. Leaving a mortgage balance at £342,842 at the end of the year.
The expenditure last year was £32.379 which was mainly the final retention amount due for MayNay Construction of £26,283. In addition, there were final payments to the structural engineer (Tier Construction) of £3,996 arKI to Fullard Rosier £2.100 for Contract services. Liabllities & Provlslons. At 31st Dec 2024 Tax and National Insurnnce and pension contributions were up to date. There were no outstanding cheques. The outstanding mortgage balance is as above. Volunteer staff are used to run all regular current activities wtthln the church. These volunteers have gone through safeguarding checks. Assets With the church bullding now completed the estimated value is In the region of £2,100,000 although a professional evaluation has not been obtsined. The value of assets is Set out In Note 5 of the appendlce8 no allowance has bean made for depreciatk)n for this financial year Grants No addltlonal grants were recelv8d thls year. Staff Costs Trustee Romuneration & Beneflts. Currently the church has 4 trustees, three of which are on an unpald voluntary bas18. The church pastor is a trust88 and was paid a full-time salary plus benefits includiro mileage allowance. telephone and pension. Our Assistant Pastor has been employed on a fvll-time basis for the thole year. He has also been enrolled in the penslon scheme. He is also able to claim expenses for mlleage and telephone. Total Staff Costs Salaries & Wages Tax & National Insurance NEST pension scheme Private Pension Scheme (' via salary sacrifice) Total £75.173 £18.221 £6042 £2,556 £101,992 Salary Expenses are up on last year wlth a general salary tncrease and the Assistant Pastor was employed for the full year. . Neither of our two full time employees earn over £60,000 per year and one of our two part time employees eams under £10,000 per year io
Transactlons with related partles. The church has rK) such transactions. This year the church has remunerated an independent examiner to the amount of £300. The church has not made any ex-gratia payments. Average Headcount In the year Apart from the full-tlme pastor and full-time asslstant pastor (see detalls abov8), the church has employed the folk)wing on a part time basis in the past year, Church administrator Church Worker The church worker is enTDlled in the NEST p8nsion scheme but the church adminlstrator Is rK)t. Otherwise. no additional benefits were provided other than the benefits to the pastor outlined above. The church has therefore employed two full time employees and two others on a part time basis. The treasurer's positlon, and that of other deacons, is on an unpald voluntary basls. Deflnod contrlbullon penslon scheme The pastor Is enrolled In a Royal LorKlon Pension Scheme paid as part of a salary sacrlfice agreement th the church. The pastor, the assistant pastor and the church worker are enrolled in the NEST pension scheme. Total cost of pension schemes last year was £8,598. Investments The church has no investments other than the savlrMJs accounts already mentloned. Analysls of debtorn At 3151 December 2024 the followlng payments were due to the church:. The gift Ald claim for Q4 of 2023 of £7868 of vthlch £1.650 will go to the Mortgage Fund and £6,218 to the General Fund, has been clalmed and was received in January 2025. Cash In Bank and In Hand The books were closed on 31st Dec 2024. Closing balances were:. SaAtsnder Reserve Account (Mortgage Fund} £17.112 Santander Cuent Account (General Fund) £62,049 11
There was no cash held in hand at the cbse ofthe ffinanclal year. Deslgnated Funds The Mortgage Fund was designated towards the cost of buildlng the new church, now completed. This new church is used for worshlp and to serve the community of Leftwich. At 31st Dec 2024 the balance stood at £17,112 and will continue to be used to service the mortgage armd pay of any additional expenses that may arise as we settle into the new building. Trustee r•muneratlon and benefits Trustees recelved no beneffts apart from the necessary expenses incurred In carrylng out their role. The pastor has recelved a salary, and monthly expenses. The other 3 ttustees claim for purchases made on behalf of the church or for attendance at trainlng courses. The pastor and assistant pastor expenses total came to £1 ,391 for the past year. Additionally, the Trustees trainlnglconference expenses were £1,183. 12
Appendices Notes on Flnancial Statement 2024 Expenses Thls Yeai Last Year Note I Church Admlnlstratlon Salailes Tax & Natlonal InsuiaKe Stafl Pension Schemes Staff Expenses Ofllce Expenses Compliance Totsl £75.173.40 £18221.22 £8,597.75 21.391.70 £2.729.82 £266.72 £106,380.61 £EI,280.39 £15,929.98 £8.016.76 £2,Tn.28 £4,099.46 £195.40 £98,299.27 Note 2 Chw¢h Establlshment Insurance Electriclty &Gas Water Church Malntenance Caterlng Expenses Cleaning Subscrfoions & Legal Fees Renlai Expenses Total £2.059.15 £7,305.55 £935.47 £3,622.71 £2,251.11 £0.00 £3,970.21 £0.00 £20.U420 £2.187.76 £2,077.04 £3,131.00 £1,652.52 £0.00 £3,611.28 £1.712.25 £14J71A5 Note 3 Teachlnga Outreach Teaching and Outreach Visitlng Speakers Education & Books Sundayclub Senlor Moments Oasis Tralnlng Glfts & Donatlons ExplorerJ Games on the Creen Holiday Club JollyTots Lego Club Total £102.32 £1,222.00 £1,800.35 £230.93 £202.39 £58,67 £1,002,99 £1.903.24 £524.59 £56.29 £913.35 £119.61 £49.38 £8.186.11 £45.00 £988.00 £858.87 £482.62 -£22.96 £64.11 £1,980.60 £2,620.05 £397.54 £104.Sl £7,518.34 Nole 4GiobalMl$slon Slavlc Gospel Associatlon Jonathan Gilmore SIMfor Davld Mackie Mlsslon Supportfor Beck Searchiw Theatre ¢ompary Palermowisit Support l UFM Support for othermisslons *Total £2,100.00 £2,000.00 oooo.00 £14075.96 £1.407.50 £2.321.03 £1,416.50 £478.50 £24797.49 £1,700.00 £1.700.00 £1,700.00 £13,214.96 £2,500.00 É400.00 Mlsslon Pot Asla Link Bamabus Trust £145.00 290.00 13
MAF SIM MackEes summerproject SIM David & Mary Josaiah Venture Total £55.00 £513.00 £140.00 £ioo.00 .000 Global Misslon + Mlsslon Pot £26,840.49 Note 5 The following are estimates of the church's rnoveable assets. Most items & furnishlngs are new, purchased for the new building but other fumishings and equipment were purchased second hand Moveable Asset Sanctuary Chalrs Sanctuary Fumiture Clavinova & rnusical instruments Café Arna Tables & Chairs Coffee & Tea Machlnes Kitchen appliances & equipment £18.600 £2.060 £1,000 £3.720 £3.070 £6.000 Sycamore Room Tables & Chalr8 In store £9,500 Upstalrs Fumishings £880 Other Safety equipment Shed & gardening equipment £600 £1.$00 Toch Equlpment Tvs Other Tech Equipment & Computers etc £2,500 £5.663 Total Moveablo A88•ts £55,013 *Mission pot and Global Mission induded dlfferent or8anisations last year so full list not provlded here for 2023 14
Chariti&s Act 2011. Independent ExamlneVs ReporL Independent Examinerfs Report to the Trustees of the Emmanuel Church Leftwich. I report on the accounts of the charity for the year ended 31st Dernber 2024. which are set out on pages 7 to 14 of this Report. Respecthie responsibillties of the tteaS and examiner. The charity's trustees are responsible for the preparakn'on of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Chanties Act 2011 (the 2011 Act) and that an independent examinat'on is needed. It is my responsibility to examine the accounts under section 145 of the 2011 Act, follow the prOdureS laid down in the general Directions given by the Charity Commissioner under section 145 (5) (b) of the 2011 Act; and to stats whether particular matters have come to my attention. Basls of the independent examiner'8 report. My examination was carried out in accordance with the general Directions given by the Charity Commission. An examinats'on includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes considerab'on of any unusual rtems or disclosures in the accounts and seeking explanations from you as trustees conmIng any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Indendent examine8 8tatemenL In connection wrth my examinab'on, no matter has come to my attention: 1. which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordan wrth section 130 of the 2011 Act; and to prepared accounts which accord with the accounts'ng records and comply with the accounting requirements of the 2011 Act have not been met, or 2. to which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date 28th April 2025. Fellow of the Association of Charity Independent Examiners. Rev'd. A. A. Clements MA, ACIB, FCIE. 15 Carfeton Road, Great Knowley, Chorley PR6 8TQ 18