IMMANUEL CHURCH BRENTFORD
FINANCIAL STATEMENTS
FOR THE YEAR TO 31 DECEMBER 2024
Charlty No: 1169882

IMMANUEL CHURCH BRENTFORD
FINANCIAL STATEMENTS
FOR THE YEAR TO 31 DECEMBER 2024
Charlty No: 1169882
Contents
Page
Charity Information
Trustees, Report
Report of the Independent Examiner
Statement of Financial Activities
Balance Sheet
Notes to the financial statements
9-11

IMMANUEL CHURCH BRENTFORD
CHARITY INFORMATION
Charity Registration No.
1169882
Principal office
147 Ealing Road
Brentford
TW8 OLF
Trustees
Richard Linnell (Chairman)
Martin Fox
Stephen Clark
Todd Crusey
Key Management Personnel
The Trustees
Independent Examiner
Miriam Hickson CTA FCA
JCS Accountants Limited
5 Robin Hood Lane
Sutton
Surrey
SM12SW
Bankers
Barclays Bank PIC
Leicester
LE87 2BB
Page 1

IMMANUEL CHURCH BRENTFORD
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees have pleasure in submitting their Annual Report, and the financial statements for the year ended
31 December 2024, which have been prepared in accordance with the Charities Statement of Recommended
Practice (Charities SORP (FRS 102)>, Financial Reporting Standard 102 (FRS 102), and the Charities Act 2011.
Structure. Governancè and Management
Governin
Document
Immanuel Church Brenfford is a Charitable Incorporated Organisation and is registered as an independent
charity. The Church is governed by its Constitution. It was registered by the Charity Commission on 25 October
2016.
anisation
The Charity s activities relate to the work of Immanuel Church Brentford and are overseen by its trustees, which
normally includes the Minister and the elders of the Church. The elders are ordained by the UK Presbytery of
the Intemab'onal Presbyterian Church after being proposed by the church members in a formal meeting. The
Charity's trustees are appointed by existing trustees who are the members of the CIO.
Rglated arties
The CIO is set up to facllitate the work of Immanuel Church Brenfford, which is a member of the International
Presbyterian Church. It was initially a church plant of IPC Ealing, but during 2017 became a full member of the
UK Presbytery of IPC. The Church does not have any other formal associations with any other external body.
Risk mana
ernent
The Trustees acknowledge their responsibilities to ensure that the major risks to which the Charity is exposed,
as identified by the trustees, have been reviewed and systems have been established to mitigate those risks.
A comprehensive risk review was undertaken during 2018, and a risk register was created. This was reviewed
and reapproved at the Trust's AGM.
Objectlves and activltles
The Church exists for the glory of God and the benefit of the community. It strives to create a worshipping
community of people who have a passionate concern for people in sociely. In pursuit of these goals, the Church
provides a serving community open to and for the benefit of people of all ages and backgrounds.
The objects of the CIO are..
1) To advance the Christian religion for the benefitofthe public in accordance with the statement of Presbyterian
belief and practices in the church's constitution in Brentford, the United Kingdom or parts of the world that the
trustees from time to time think fit for Ihe benefit of the public through the holding of worship and prayer
meetings, lectures, producing andlor distributing literature on the Christian faith to enlighten others about the
Chrislian religion.
2) The prevention or relief of poverty or financial hardship in Brentford, the United Kingdom or parts of the
world that the trustees from time to time think fit by providing: funds, items and services to individuals in need
andlor charities, or other organisations working to prevent or relieve poverty.
Page 2

IMMANUEL CHURCH BRENTFORD
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (continued)
Achievements and performance
2024 was the Church's eight full year existence. Following the death of our former minister in 2023, we were
without a minister throughout 2024, although made significant progress towards appointing a minister in 2025.
We continue to offer public worship on Sundays (both moming and evening), and well as continuing with our
regular midweek meetings and our active engagement with the local and wider community in Brentford and the
surrounding areas. We have recently begun a new mid-week community group. We meet each Sunday in the
hall of St Paul's Primary School in St Paul's Road in Brentford, which provides modern facilities for the church
meeting. Midweek meetings are usually held in private houses or other public facilities.
The seNices that we provide in the school hall and elsewhere have been directed towards a wide range of local
people. These include children and their parents and carers, students, young single people, young and older
families, and senior citizens, and the homeless and marginalized both through our own ministry and in co-
ordination with other local initiatives.
Throughoul the year we have been progressing towards hiring a new full time minister. Following a process of
advertising and approaching particular individuals, we shortlisted two candidates over the summer, both of whom
preached at Immanuel. Unfortunately, following interviews with the elders, neither was the right fit for the role.
However, we subsequently re-advertised, and in 2025 have been able to make an offer to a new minister, lain
Clements, who began the post in May 2025.
We are registered as Immanuel Church Brentford, a Charitable Incorporated Organisation, and so an
independent charity. This provides full compliance with the regulations from the Charity Commission and
presenies the Church's charitable status for Gift Aid and tax purposes. The Trustees have considered the Charity
Commission's guidance on public benefit, when planning the activities for the year.
We continue our commitment to global mission. We have a Mission Committee comprising church members with
knowledge and experience in missionary work. We provide financial support to two Mission Partners serving in
overseas countries, and are closely connected with two additional missionaries, whom we support in prayer. In
addition to this, we remain open to supporting work in the UK and believe that further opportunities may arise
from the activities of our own church members either in the UK or overseas in due course. The two Mission
Partners we financially support are a mission worker who works in Guatemala City and is supported by Tear
Fund, and a missionary working in France who has recently started a church plant in Lille.
We remain fully committed to outreach in the local area. Our specific outreach events including a summer BBQ,
and also a Christmas fair and carol service.
Our partnership with other churches in the Presbytery of IPC has been productive, and we continue to benefit
from visitors from other churches within the Presbytery, who occasionally provide a visiting preacher for us. We
have had particularly close links with Grace Church Hammersmith, which was planted from Immanuel Church
Brenfford in 2021, and have frequently provided visiting preachers to support.
Ministrie
We remain committed to supporting the Church in sustaining its ministries and pursuing other ministry
opportunities. Throughout 2024 the church continued to operate under the leadership of the four remaining
church elders, holding morning and evening services on a Sunday, as well as regular weekly groups for church
members.
Since the formation of the church, we aimed to plant further churches, and in 2021 we planted Grace Church in
Hammersmith. One of our former elders and trustees, Rob Ilderton, moved there with his family during 2021 and
setvices began in September 2021.
Page 3

IMMANUEL CHURCH BRENTFORD
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (continued)
Financial review
During 2024, the charity has completed a positive financial year. Adult members and regulars attending
Church services and events has remained consistent, with around 40 adults and 15 children. At the
December year end, the value of the Church's cash was a net position of -£154,000 (taking into account
payments in January to our presbytery, which were budgeted for in 2024, and also in anticipation of a gift aid
claim for 2024 (not yet made).
The financial highlights have been..
Income
Overall income (excluding restricted funds) was £102,368, which was due to increased regular giving and one
off gifts, as a result of an appeal made when we knew that in order to hire a new minister we would have to
increase our giving in the long term.
Ex
endlture
Overall expenditure was -£23K below budget.
Salary costs were significantly lower than budgeted. We had budgeted to have a minister in place for
September 2024, but this did not come to fruition, and so we saved three months of salary and rent.
The day to day running of the church is organised through our Barclay's business account. Given the size of
funds that we currently hold in reserve, we opened an account with Kingdom bank with a more favourable
interest rate, and have deposited £85,000 into that account.
The CIO is responsible for all the regular activities at Immanuel Church. The Church does not own any
buildings or substantial equipment and therefore does not make any allowan￿ for depreciation on its assets.
For 2025 we have anticipated a lower income than 2024. This is based on currently levels of giving from the
congregation, but without the significant one off gifts that were received in 2024. We have budgeted for a new
minister to start in May, which is the current plan.
The Trustees are pleased with the stable financial situation of the CIO and the Church. although we are
aware that with the need to pay for housing for our new minister (which was not the case for our previous
minister), the church will need to increase giving in the medium term. We believe that we have funds in
reserve that will allow us to continue at current levels of giving for another 3 years. We hope that this is
sufficient time to grow the church.
The trustees have determined that a proportion of 6.60/0 of income from church members will be given to
world mission. This will be allocated at the discretion of the Mission Committee, which was formed in 2018.
The Mission Committee has mainly allocated its funds to supporting the two Mission Partners as set out
above. Any current additional financial capacity may be used for one-off items of work when appropriate. The
support of further Mission Partners may be considered as and when there are suitable candidates. The use
of funds allocated by the Mission Committee is subject to final confirmation by the Trustees acting as Elders
of the church. 6¢/0 of incorne from church members will be given to the presbytery church planting fund. 30/0 of
income from church members will be given to the presbytery assistant ministers fund. 10/0 of income will be
given to the buildings and ministers accommodation fund (BMAF) and 10/0 given to the presbytery general
fund.
The Trustees have also decided that the church will cover some of the training costs for Stephen Clark, one of
the Trustees, as he endeavours to undertake further theological study. No costs were incurred in 2024 but
£952 are anticipated in 2025.
Page 4

IMMANUEL CHURCH BRENTFORD
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (continued)
During the year the Church held cash balances of at leasl three months, expenses in line with the ￿SerVeS
policy. It also retains money for the following purposes..
to support local needs (-£5,415 at the end of 2024)
to support world mission (41,053 at the end of 2024)
to support training needs (-£975 at tt)e end of 2024)
buildinglaccommodalionlministers fund1£129,359 at the end of 2024). This fund will be used for
ministers housing over the coming years.
Reserves
olic
It is our policy to maintain a minimum level of cash to support three months of ongoing normal expenditure.
Grant makin
olic
The trustees have the facility to make donations to individuals or charitable organizations with activities which
are sympathetic to those of the Church or are for welfare purposes.
Investment olic
Under the governing documents, the CIO has the power to make any investments which the trustees see fit.
Plans for future periods
Various plans have been made for the continuance of the activity of the church and the CIO for future periods
bul these remain entirely in accordance with the constitution and the charitable purposes of the CIO.
Truste6s' Rasponsibilitles
The trustees are responsible for preparing the Annual Report and the financial statements in accordance with
the applicable law and United Kingdom Generally Accepted Accounting Practice. Company law requires the
trustees lo prepare financial statements for each financial year which give a true and fair view of the stste of
affairs of the charity and of the surplus or deficit of the charity for that year. In preparing those financial
statements, the trustees are required to..
a) select suitable accounting policies and then apply them consistently.
b) make judgements and estimates that are reasonable and prudent.
c) state whetherthe policies adopted are in accordance with the Charities SORP, the Regulations made under
seclion 44 of the Charities Act and applicable accounting standards, subject to any material departures
disclosed and explained in the financial statements.,
d) prepare the financial statements on a going concern basis unless it is inappropriate to assume that the
charity will continue to operate.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charity and enable them to ensure that the financial statements comply
with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for
taking reasonable steps for the prevention and detection of fraud or other irregularities.
9" August
This report was approved by the trustees on
2025,
Signed on behalf of the trustees
Richard Linnell
Page 5

IMMANUEL CHURCH BRENTFORD
INDEPENDENT EXAMINER'S REPORT
Independent examiner's rèport to the trustees of Immanuel Church Brentford
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December
2024 set out on pages 7 to 11.
Responslbllltles and basls of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the charity's accounts as carried out under section 145 of the Act and in
carrying out my examination I have followed all the applicable Directions given by the Charity Commission under
section 145(5)Ib) of the Act.
Independenl 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 the Trust as required by section 130 of the Act., or the
accounts do not accord with those records,. 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 sel out in the Charities (Accounts and Report) 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.
Miriam Hickson CTA FCA
JCS Accountants Limited
5 Robin Hood Lane
Sutton
Surrey
SM12SW
Dale.. 11
k ID
Page 6

IMMANUEL CHURCH BRENTFORD
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Note Unrestricted Restricted Total Unrestricted Restricted Total
Funds
Funds
2024
Funds
Funds
2023
Income from:
Collections
One off Donations
Regular Donations
Gift Aid Recoverable
Investments
Total income
3,959
6,760
71,306
19,158
3,959
17,566
71,306
19,158
1,363
4,858
63,122
10,799
1,363
6,408
63,122
10,799
10,806
1,550
102 386
10806 113 192
Expenditure on:
Charitable Activities
Total expendlture
Net income and
Net movement In funds
59,969
59,969
33,647
33.647
Funds brought fOr￿ard
Funds carrled forward
Page 7

IMMANUEL CHURCH BRENTFORD
BALANCE SHEET
AS AT 31 DECEMBER 2024
Notes
2024
2023
Current assets
Debtors
Cash at bank and in hand
19,559
147 341
166,900
11.175
99,242
Creditors: amounts falling due within
one year
(14 257)
(6 568)
Net current assets
152643
Net assets
Funds
Unrestricted funds
Restricted funds
152.643
92,674
Approved by the trustees on
9th August
2025 and signed on their behalf by:
Richard Linnell
Trustee
Page 8

IMMANUEL CHURCH BRENTFORD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
{a} Basis of preparatlon
The accounls have been prepared in accordance with the Charities Statement of Recommended
Practice (Charities SORP (FRS 102)), Financial Reporting Standard 102 (FRS 102), and the Charities
Act 2011. The financial statements are drawn up on the historical cost basis of accounting.
Immanuel Church Brenfford meets the definition of a public benefit entity under FRS 102. It is a
Charitable Incorporated Organisation and a registered Charity No 1169882. The principal office is 147
Ealing Road, Brentford TW8 OLF.
The financial statements are prepared in sterling. which is the functional currency of the church.
Monelary amounts in these financial statements are rounded to the nearest £.
(b) Income
Income is recognised once the charity has entitlement to the income, it is probable that the income will
be received and the amount of income receivable can be reliably measured. Income tax recoverable
on Gift Aid donations is recognised when the income is recognised.
(c) Expenditure
Expenditure is recognised On￿ there is a legal or constructive obligation to 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 expenditure is accounted for inclusive of any VAT which cannot be recovered.
Charitable expenditure includes the cost of activities undertaken to further the purposes of the charity.
This includes any support and governance costs.
(d) Debtors
Debtors are included at the settlement amount due. Prepayments are valued at the amount prepaid.
(e> Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity
of three months or less from the date of opening of the deposit.
(f) Creditors
Creditors are recognised where the charity has a present obligation arising from a past event that will
probably result in the transfer of funds to a third party and the amount due to settle the obligation can
be measur8d or estimated reliably. Creditors are recognised at their settlement amount.
(g) Financlal Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised at transaction value and subsequently measured at
their settlement value.
(h) Fund accounting
Unrestricted funds are income resources receivable without further specific purposes and are available
for general purposes to be used at the discretion of the Trustees.
Page 9

IMMANUEL CHURCH BRENTFORD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024 (continued)
Expenditure on charitable activities
2024
2023
Rent
Exlemal giving (see note 4)
Insurance
Licenses
Travel and subsisten
Property, maintenance and equipment
Advertising
Postage. printing, stationery and other
Evangelism
Staff Costs
Governance costs..
Independent examiner's fees
Legal and professional fees
14,026
30,518
282
150
363
6,325
3,960
259
223
284
1.126
1,220
1,001
774
1,145
30.411
3,180
3,300
Staff Costs
2024
2023
Wages and salaries
Pension costs
27,652
There was one employee during the previous year: Revd Cashman, who was also a Trustee. Revd S
Cashman was paid £27,652.
No employee received remuneration in excess of £60,000 per annum (2023.. nil)
External giving
2024
2023
Institutional grants:
Other
World Mission
UFM Worldwide
IPC Presbytery
Total institutional grants
270
1,980
2,160
Grants to individuals
World Mission
Pastoral support
Total individual grants
2,440
1,800
Page 10

IMMANUEL CHURCH BRENTFORD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Debtors
continued)
2024
2023
Gift aid recoverable
Prepayments and accrued income
19.158
401
10,799
376
Credltors
2024
2023
Other taxes and social security
Accruals
Related party transactlons
There were no related party transactions during the year regarding disclosure other than the trustee
remuneration as shown in note 3.
Restrlcted funds
2024
Balance
blf
Income Expenditure
Balance
clf
Family support
2023
Balance
blf
Income Expendlture
Balance
clf
Family support
(￿}
The restricted fund relates to donations that were collected for the support of the minister.
Page11