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 Ro*J
Tntylee•
Rthard Linnell (Chaimmn)
Revd Sbjart Cashman (di*1 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 Inwn*N￿ 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 regis*r 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 c*urch'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 (c<x)tinued)
Achievements and perfom*nce
2023 was the Church's seventh full year ex￿. Very sadly. Stuart Cashman, our fulktime M￿lster, passed
away on the 28th November 2023 following an extendgj struggle with ilness over the last 3 years. We a
very thanktul for all that Stuart thd in fouThJing arwj pastoring Imma¥xEI Churth Brentford, and his pre*n
with us will b8 greaty mi5wI.
Nonetheless. we are grate￿1 ￿r ts vray that thurth has $￿taIned throU*￿rt 2023.
We continue to offer public ￿rshI) on aKI *EII as cThtuiuing rewlar m1th￿￿8k meetings
and our active engagement with the local a￿1 wmler (x>mmunty in Brenth￿ and the surrounding a￿as. We
meet ead) Sunday ￿ the hall of St Paul's F¥iffory School in St P￿l'S Road in P￿enth)rd, whith provides
modem fa￿'lItieS for the churth rwing. MKhYeek m88bngs are uwally hekl ￿ private IK)ustt or 0th6r public
facilities. In addition to our rnoming servi￿$ 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 SeptemL*r
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 TA*kend.
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 F*esbyW, 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 i*urch. 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 comp*J 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
throu*Jout 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 ky*er 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. T*thith 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 wesby*ry 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 otr*r 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 • can*d 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 em7*ialM. 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 v*th 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 co*s'.
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•m*l 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