2023-12-31-accounts

IMMANUEL CHURCH BREKfFORD FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2023 Charlty No: 1169882 Jacob Cavenagh & Sko•t Chart•r•d Accountants 5 Robln Hood Lano Sutton Surroy SM12SW

IMrAANUEL CHURCH BREKfFORD FINANCIAL STATEMEPUS FOR THE YEAR TO 31 DECEMBER 2023 Charfty No: 1169882 Contents Pag• Charty InforrnatL)n Trustees, Report Report of 1rVJe￿￿ Exanff StateffMt of Financ#al Acbvilns Balance S Notes to the firwiaal statsmerrts 11

IMMANUEL CHURCH BREKfFORD HARITf INFORMATION Charity Rogkntrakn No. 1189882 Prfnclpal offico 147 Ealing RoJ Tntylee• Rthard Linnell (Chaimmn) Revd Sbjart Cashman (di1 28 November 2023) Marts'n Fox Stethn Clark Todd Cru8ey (wointed 18 DeC￿bar 2023) The Trustees K•y IAanagom•nt Perdonrnl Indepondont Examln•r Miriam Hickson CTA FCA Jacob caVen￿h & Skeet Sutton Surrey SM12SW Bank•rn Barday8 Bank PIC LE87 28B Page 1

IMMANUEL CHURCH BREKtFORD TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 21Y23 The Trustees have pleasure n submitting ther Annual Rew( anj the financHI statements for the year ended 31 D8C8mber 2023, which have Kyeparnj in ac£ordan¢e with the Charities Statement of Recomrnend￿ practi￿ (Charities SORP (FRS 102)). FinancAI Rep￿kng Starxlard 102 {FRS 102), and the Chariti8s Act 2011. structure. Governanco and Management Govemin Document Immanuel Church Brentfoffl is a Charilabkn IncorFxx Organisation and is registsred as an independent charity. The Church is govèmed by its ConsbdrtN)n. It vras regisknd by the Charity ComMiss￿n on 25 October 2016. nisafvon The Charity's acti¥itses relatè to the work of Invnanuel Churth Brentford and are overseen by its trustees, which nornally indud8S the Ministsr and ts elders of Churth. The elders are ordained by the UK Presbytery of the Inlemational Presbylenan Church after being prop08ed by the churth members in a fomial meeting. The Charity's truskns are appo)￿1 by existi'ng tsusteas ￿1￿> are the memb￿8 of the CIO. We ar8 register8d as InwnN￿ Church Brentford, a Charitat4e In￿rat￿l Chganisation, and so an Independent charity. This provvjes full Complian￿ with the regulations from the Charty Commission and pre6er¥8s the Churth'8 charitable stslu8 for Gift Aid and lax w￿lS8S. The Tfustees have Mnwdered the Charty C(xnThMs8ion's giidance on public planning the ath￿￿89 for the year. The CIO is set up to facilitate Ihe of IrnrnarN￿ Chur( 8rentford, which is a member of the Intsmational Presbyterian Churth. It was inthally a churth plant of IPC Eal•ig. but during 2017 becam8 a fvll mémber of the UK Presbytery of IPC. The Churth does not have any otsr formal associations wrth any other extemal body. Rlsk mana Thè Trustees acknow ther resp)n6)iliti8S to enswe that the major risks to Ihe Chanty 18 exposed, as identified by ￿ trustses. have been reVE￿￿￿ and Syst￿7)S have establi8h&l to mibgate those risks. A Compreh￿81¥0 risk revlew was u￿rtaken during 2018. and a risk regisr was (xeabj. Th18 vras revIe￿ed and reapproved at th8 Trusfs AGM. Objèctlves and athltl•• The Church exists for the glory of God and Ihe t￿efrt of the comTh￿nty. It strives to wte a worshipping communty of people have a passionats ￿n￿rn for pe¢)ple in soc￿. In wrsuit of those goals, th8 Church provid8s a senring communty open to and for the benefft of people of all aThJ background8. The obpcts of the CIO are: 1) To advance the Christian religion for the b8n8fft of wtAic li acu>[dan￿ with the statem8nt of Presbyterian belief and praCtI￿S in the curch's conslitulion in Bientrd. the United lfjngdom or parts of the wortd that Ihe trustees from time to twne think fft for the benefft of the wblic throu￿ the holding of v￿rShiP and prayer meetings. ￿￿re5. producwYJ anthr distritrArttr)g litera￿10 on the Chiisljan farth to enlthten others about Ihe Christian rel￿min. 2) The prevention or relief of poverty or financAal hardship in Brentford, the United Kingdom or parts of the worfd that the trustees from tThe to ts'me Ihink fft by providirKJ: funds, rtems and seNices to i1￿￿1duaIs in need andlor charities, or other organisations workry to prevent or relieve tM)verty. Page 2

IMMANUEL CHURCH BRENTFORD TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (cmmunty in Brenth￿ and the surrounding a￿as. We meet ead) Sunday ￿ the hall of St Paul's F¥iffory School in St P￿l'S Road in P￿enth)rd, whith provides modem fa￿'lItieS for the churth rwing. MKhYeek m88bngs are uwally hekl ￿ private IK)ustt or 0th6r public facilities. In addition to our rnoming servi￿$ rnet for iont ser¥1￿$ with Graix Church Hammersmrth on Sunday evening until August 2023, follthywlg whth ￿ began an evening seryice in knnth)rd from SeptemLr 2023, whith has allo%%td more peopie from the congregation to attend in the evening. The servi￿5 that provide in the scho)I hall and els￿ have been direct&J twds a WKle range of local reople. These incknde thddren and Iheir parerts and carers. sttKknts. young single people, young and older families. aThJ senror (ibzens. arKI the èxx￿ and marginalR&l both through our ministy and in co.ordination wrth otsr local inrtiatives. The opportunity came forward earty wi the spar to make an offer to buy Ihe fonner Methodist Churth building in Clifden Road in Brentford. w￿e able to wt togethèr an offer, iNguding debL ofjust over £￿0,0￿. The seller was keen to obtain Ihe maxirnum price. tThwer. aThJ ￿le way shcvt of the £1.6m asking pri￿. vthith were inforrrEd had been exceeded by the top bKtrJw. are %ry grateful for all thosé vtho pledged donat￿n$ in the fonn of on￿ff gifts and or¥Joing giving. We continue our ￿MMrtn￿rt to global mission. We haNe a MisS￿n Commillee comprising church member8 wrth knowbèdge and eXper￿ce in missionary Yxk. We wovwje financial support to two Missh)n Partner8 Serving in o¥ersea8 ￿Untr￿, and are chMly w1nect￿l wilh two addib(xwl missionari88. whom we support in prayer. In addrtion to this. remain owi to SUp￿rting th in the UK and beli8ve that further opp)rtuniti'es may arise from aclivitss of our chur¢ memters eilher in the UK or ove￿aS in due cour8e. The two Mission Pathers ￿ finanaally SUPWJrt are a mission wt)rk8r who ￿[k8 in Guatemala City and is supporbd by Tear Furnl, and a missionary TA￿rking in France has recenty started a churth plant In Lille. We remaln fully commiiied to (xrtrèath In the kjcal area. Stuart r￿ained a$ the Chaplin of Brentrord Football Club throughout 2023. and his death was 1￿mmer￿[aled at tkqw time durwig a premier ￿ague game. Following the success of the event in 2022. we again fo￿Sed our (Kttreath on ts Chrtslrnas period, holding a Christmas fair and ￿r01 servi￿ on the TAkend. Our partnership wth other churc1￿5 li the presby￿ of IPC has been and (￿1￿￿18 to tjenefft from visitors frcxn other thurches within the FesbyW, 0(￿sIOnalty pwovvJ8 a visiiing preather for us. We have had particularly ck)* links with Gra￿ Churth Harn￿￿#th. %Yas planted from Immanuel Churth BrentfDrd in 2021, arKI hfft frequenty visrting preaclws to support. Ministri8S We remain committed to supwrting the Church in sustaining its rninistrts arml wrsuing other ministy opportuntlies. Following Stuarys death, ￿ are now seeking to apwirrt a n￿1 fUll-tin￿ miniskr and hope to have sonEone In place by the ervj of the year. In the meantin￿. the churth has contviued to operate under the leadetship of the remainwlg thurch eklers. Page 3

IMMANUEL CHURCH BRENTFORD TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued) Achlèvements and perfomMnce Icontlnued) sin￿ the formation of the iurch. VIF aimed to pknt fvrthw thuth. and in 2021 planted Gra￿ Church in Hammersmith. One of our fonner elders and tr￿tee$. Rob IkknM, moNpd the￿ with his family during 2021 and ser¥ic in September 2021. Flnanclal rovlow During 2023. the charity has compJ a finan(ial year. Aduli memb8rn and regulars attending Church Services and events has remained consistenL valh around 40 &#ults and 15 thildren. At the De￿rnber year 8nd. the value of the Churth's cath was a r)et pogb'on of £92.674 (taking into account a gift aid claim that was re(wed li January .24. and Son￿ 2023 exF￿1ture that was a￿alIzed n 2024). The financial hIghl￿ts have be￿.. Incom Overall Inco￿ {ex¢knJro (natsd fwK18) was £5K alxm Ihe b{￿eted figurn. largely due to one off gift durng ￿ year. Salary costs ￿e siwificanty low, as S￿arl our full time ministe¥. was on medirsl leave foT all of the year untsl his death. and therefore not on full salary for the majority of the year. We had bthted for for a fum r8￿M to ¥wrson moming and evening Sunday worship throuJout 2023. In realty ￿ onty ￿mMen1>d our 8v8ning sefViC88 in September 2023. and therefore saved -£4.5K in rent The CIO ts re8ponsikAe for all the regular acbvitw at In1nan￿1 Church. The Churth does not ovffl any buiklings or substantial equip1r￿t and th￿8￿8 d(￿ not make any alb￿an0 for depreciation on tls assets. For 2024 have ankn'wt&l 8 kyer incxMn& 2023. This is bawl on le¥s of giving from the congregats'on. We are also anticipaknj thal our expenditure will ts low, as are not anlicipating paying minister untll S8Ptember. whith realisticzlty is the earlièst that ￿ will be ablè to appoint sorreone. W8 are budgeting for Tenting the School buihling for both ￿￿rnIng and evening throU￿oUt 2024. and the school has informed us that they are increasing tr•ir rates. which has been In(Drp(￿tsJ inlo Ihe l)udpt. The budgel was approved by the trustees. The Trustees are pbeawj with ts stable financial sthats'M of ts CIO arNJ I￿ Chu￿. The twst888 have determined that a Pfoportson of 6.6% of fmm thur¢h meffl￿ wdl be given to mission. This will be allocated at Ihe discretK)n of ￿ Mission Commrttee. Tthith TKas fornwd in 2018. The Mission Commrttee has mainly allocated its lunds to supporting the Missrfjn Parkn8rs as set out abo¥e. Any ￿Thent additional finanaal capacity May be used for items of wrKk aWY0pna￿. Tho suppcKt of further Mission Partners may be consKlered as and vtsn th8r8 are suilabb (8ndMJates. The use of funds allocated by the Mission Committee is subject to final C￿finY￿tK)n by Ihe Trustees acthg as Eklers of the (urth. 6% of Incor￿ from thurch members wil b8 gNen to Its rK•tery thurth pl￿111g fu￿1. 3% of Inc£$￿￿ from church memters will be given to the presbytwy assistant rrinisters 1% of ino)m8 will be given to the t￿ik11ngS arKI ministers accommodation fund {BMAF) and 1% given t thg wesbyry gèneral fvrKI. The Trustees have also decmled that the (urth will c￿r some ofthe training costs Stephen Clark. one of the Trustees. as he endeavours ) urWJ￿k8 fiffther It￿1 SW. No a)5ts *pro li￿rred in 2023 t￿1 £952 are ants'cipated in 2024. Page 4

IMMANUEL CHURCH BREKfFORD TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (<x)ntinued) Flnancial review Icontlnuedl DuTing tt)8 year the Churth held cash balances of at kn7st three mr)nts' ex￿$06 li ITh valh the raserves policy. It also retsins mow for Ihe follow¥ig wrposes: to surwl local n￿15 (44.415 at the end of 2023) to Sukwt worhj mission (-£1.W at the of 2023) to supp(￿1 training needs (4975 at the of 2023) buildin￿lacCOmmCdati0n1minIslers fund (£63,888 at the erKJ of 2023). We anticipate needing to support a new ministers ac￿[￿￿#￿a1￿. and consequ8nty this money likely be used to that end. Re It is our p)lio/ to maintain a ￿￿nImuM lev81 of cath to supprxt three nThths of (wowig r￿)rn￿l eyper¥Jiknre. Grant m8 Th6 trnstees have the farAlty to mak8 donalbjns to indi¥#Jua18 or thanlable Organizat￿ ￿1th actsvits88 whlch are sy[rw￿tic to those of the Church or are ￿lfare pjrposes. Investment Under the goveming do01n￿ts, the CIO has the to any invest￿ts whith the trust88s see fft. Plan8 for future pgrlods Various plans have been m•Je for the ￿nts'nuan￿ of the acbvity of the thur( and the CIO for fvturn periods but these remain entirely in a{Wdan￿ wtlh ￿ cons11t￿n arKI ￿ thantable purposes of CIO. Tru8tae•' Re8POMlbllftle• The trustees are responsible for preparng the Anrnpl Rwt the fman(xal slabments in aco)rdanix wtlh the applicsb18 law and Unit&Y Kingjom Generaty Acc••J Acc¢￿ntIl9 Prackn. Company law requires the trustees to prepare finan¢ral statements for ead) financial year grve a true and fair vithv of the state of affair5 of the charity and of Ihe SUTplus or d8ficit of ts tharty for that year. In preparing those financial statements, th8 truste￿ are requred to.. a) select suitable accounting pd[c￿8 and It￿ apFtyll￿rn C(￿$1￿n￿. b) make judgen￿S and estlmates that are reasonabl8 ar#J c) state whether thg poliaes adopted are in accordan￿ ilh th8 Charlues SORP, the Regulations maje under section 44 of the Charl￿S Act and ap￿1¢able accounb'ng standards, subject to any material departures disclosed and explained in the financial statem&nts', d) prepare the financial statements on a going concem basis unless it is iiapproKThte to assume that the charity will ￿ntinue to opera￿. The trustees are r8sponsit4e tsr keepffig syoper acco￿1￿￿ r8c<xds thich disdose with reasonable acojracy at 8ny lime the f￿anCIal posltion of the Chanty and enable them to enwre that the financial statements ¢x)mply with the Charitws Act 2011. They are also responsible for safewarding the assets of the chanty and hence for taking reasonable steps for th6 prevention and deteclN)n of fraud or otrr irregularitss. This rewrt was apprO￿d by lh8 tru8188s j, g9HAvaTrc¥' 2024. I.W4 Signed on behalf oflhe trustees Rl¢hard Linnell Page 5

IMMANUEL CHURCH BREfr¥tFORD INDEPENDE1￿ EXAMINER'S REPORT 2023 set oul on pages 7 to 11. A8 the charity's trust886 you aTr respowl>le knr th• iYeKw¥kn of in att4ydan¢￿ wlih tr roqulren￿ts of th8 Chanlies Act 2011 (the W. I rO￿rt n re8p8( of my ofthe chwrtys %c<xmts • cand txrt WKl8r 145 Ofthe Ad •nd in e•rying wt my examinatM)n I have )IkMvJ aH tho ar•hcablg tlrecim by Charty C(¥M)Iss)n under SeC￿n 145(5)(b) of Iha Art I have comp￿ my em7ialM. I ￿ thot no malkn hm (xTh b my attth in wlth the examwHtion wing m8 txuse to belkne that in any material resFMt acr￿Unts do not ac(x)rd wilh ItrK)$8 re￿￿d$.. or Ihè a¢¢ounts do not aco)rd vth th08e (￿ords,. or the a￿nts do not with ts aFvIl￿bI6 r•wlr8ft￿ th& fomi and ￿￿tont of aC￿urtts set out In the cha(ft￿ (ACCI)￿ts and Re￿) Rewlati(x)5 2Crf)8 othw than any requiren￿nt that the act￿nts a 1nki Iw is rlot o mailjf 48 of ￿ IN18p￿d￿l exwnw￿tiC￿. attentlon shoukl be dr8¥m kn this reF*wi kn onler to &)•bl& a ￿￿kn￿rKIN19 of ts ￿Coul￿ lo b8 reac1￿1. Miriam Hithson CTA FCA Jao)b Cave￿agh & Skeet S Rob'n Hood Lane Sutton Surrey SM12SW Dote. 13 SqpleLKdAw 241¥ Page 6

IMMANUEL CHURCH 8REpifFORD STATEMENT OF FINANCIAL ACMVITIES FQR THE YEAR ENDED 31 DECEMBER 21Y23 Not• Unrestrlct•d Restrlct•d Tolal Unrestrlcted Restrkted Total Funds Funds 2023 Funds Funds 2022 Income from: Collections One off Donations Regular t)onations Gift AMI Re￿Verable Total Incom• 1,101 19,969 47.675 1,101 22,519 47,675 63,122 63.122 ExpondI￿rn on: Charitable Araivitss Total •XpendI￿r0 48 045 67 473 Not incomo1(oxpondI￿19) and Not movomont In funds 33,647 33,647 10.038 10,038 Funds brought forward Funds carrknd foThwrd Page 7

IMMANUEL CHURCH BRENTFORD BALANCE SHEET AS AT 31 DECEMBER 2023 Notes 2023 2022 Current assets DebtOf5 Cash at bank and in hand 11,175 9,102 014 63,116 99.242 Croditors: amounts fallirKJ due within one year Net curr•nt a88•ts 92 Net as8ets Fund8 Unrestrtcted funds Restricted fvnds 92.674 59,027 Approved by the tru8tee8 on Its Lieuw¢ 2024 and 8wJned on their behalf by.. Richard Linnell Trustee Page 8

IMMANUEL CHiIRCH BREpifFORD NOTES TO THE FINANCIAL STATEMEpirs FQR THE YEAR ENDED 31 DECEMBER 2￿23 Accounllng policles {a} Basls of preparation Practice {Charilies SORP (FRS 102)), Fwmncal Rep￿ting Starmlard 102 {FRS 102). and the Chariti8S Ad 2011. The finanoal statements are dr￿ up the historical a>st basis of a(xx)untiTrJ. Immanuel Church Breniford meets the definitK)n of a pubk benefft ￿tity under FRS 102. It is Charitsble Incorporated Organisation and a registered Chanty No 1169882. The princapal office is 147 Ealing Road, Brentfrjrd TV18 OLF. The financial statements a￿ in starfirrfJ, ￿lch is Ihe ￿n¢tK)nal curr8w of tho thur(t. Monetary amounts in these finarKial statements are rounded to the nearest £. (b) Incom• Income is recognised On￿ the thanty has enti118ment to the wic(ffie, It is probable that the income will be re￿iVed and th8 anount of income re￿1vable be reliabfy measurnd. Inoyne tax recoverab￿ on Gift AMJ donations is re￿n￿d vthen the vicome is recognised. (c) Expondlthre Expendrture is reCOgn￿ed orKt the￿ is a tyl or constnKlive oblwation lo make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be reliably measured. All expendiiuip 18 acc¢wnt&J for inclu8i¥e of VAT YkniL cannot be recovered. Charitable expendrture indudes the cost of acbvitP8 ufKlertaken to fvrther ts puryjoses of the charity. This indudes any support and g0Veman￿ cost (d) Debtor• Debtors are induded at th8 settlemerrt •nO￿l due. Prepayments are valwl at the amount prepaid. {e) Cash at bank and In ￿Trd Cash at bank and in harwj indudes c88h ar¥J short tem hwhly liwid In￿onts with a short maturity of three months or less frDm the date of opening of the depos (n Creditors Creditors are reCOgn￿ed where the tharity has a present obligation arising from a p88t event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measureil or estimated reliably. CT&litors are recogntsed at their setUe￿ amount. (g) Flnanclal Instr￿nants The charity only has finanaal assets and l￿bilItIeS of a kn'nd that qualrfy as basic ffinancial instruments. Basic finan¢ial instruments are initially recA)gnts￿1 at transactim value arKI subw4uently measured at their Gett￿ment value. (h) Fund accounllng Unrestricted funds are inc4)me resour￿$ receivable Mlh(%rt furttrw speufic aTrJ a available for general purposes to be used at Ihe disixetion of the Trustees. Pa9e 9

IMMANUEL CHURCH BREKfFORD NOTES TO THE FINANCIAL sfATEMEPITS FOR TrIE YEAR ENDED 31 DECEMBER 2(r23 Expendl￿rn on charllabl• acllvlllos 2023 2022 Rent Extemal gl¥lng (888 note 4) Insuran Travel and subsisten Property, rna1nterHn￿ and equipnent Advertising Postage. printry, statiomry and ottw Training Evangelism Staff Costs Govemance cos'. Independent examinerfs fee8 Legal and profes81￿al fees 6,325 4,525 13,516 252 382 220 24 1,456 125 1,182 44,598 259 223 774 1,145 30.411 2,650 Staff Co•ts 2023 2022 Wages and salaries Pension ¢osts 27,652 41,414 There was on• employee duiiy the year. Revd Cashman, vtho was also a Truthe. Revd S Cashman was paid £27,852 {2022'. £41.414). No employee received remunerat#)n In ex￿86 (rf £60,(M)O ￿l￿￿n (2022: nil) Ext•ml gfvlng 2023 2022 Institutional grant•'. Worfd MissK UFM Worldwide Slavic Gospel Asso¢iation IPC Presbytery Gra￿ Church. HammepJmiih Total institutional grants 2,100 2,160 3,163 5.832 16 Grants to i￿lIVidua Benevole World Mission Total individual grants 201 Page 10

IMMANUEL CHURCH BRE￿fFoRD NOTES TO THE FINANCIAL STATEMEKfS FOR THE YEAR ENDED 31 DECEMBER 2023 (Contri￿1) Debtors 2023 2022 Grft aKI recoverable Prepayments arKI a(ax￿d iicth 10.799 376 8.742 360 Creditors 2023 2022 Otsr taxes aThJ 80(llal se￿rity Accruals 824 Rolatad party tranMthn8 There were no related party transacti¢Ms during the year regarding dmclosure other than the tru8ts8 remun8fatFon as shown in note 3. Rostrlct•d fvnds 2023 Balance Inc¢xrn EXpendI￿r• Balanc• Family support The restricted funds relate8 to donation$ that ￿re Mllected for the support of the minister. 2022 Bal•nc• Incom Expond￿re Balanco Ukraine ColleC￿n The restricted relates to ar￿ off donatio￿ thal were given in 8UPPOrt of the Ukraine Appeal. Page11