£mmanuelCfiurcfi £eftTvicfi
rnstees annualreport an
Summary ofAccounts
ear£n&ing 31st Q)ecem6er 2024
In￿￿0￿ Contents
(Page2-5
jnnudtfn￿tee 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 Kr￿WI0y, 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 0￿￿4allY 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
ag￿ed 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. De￿mber 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-to￿aY 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 carr￿d 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 re￿iVed 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 Cu￿ent 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
.0￿00
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 De￿rnber 2024. which are set out on
pages 7 to 14 of this Report.
Respecthie responsibillties of the t￿￿teaS 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 prO￿dureS 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 con￿mIng 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.
Inde￿ndent examine￿8 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