2022-12-31-accounts

EMMANUEL EPSOM

TRUSTEES REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2022

CHARITY REGISTERED NUMBER: 1174695

Cound & Co LLP Chartered Accountants

1 Princes Court Royal Way Loughborough Leics LE11 5XR Tel: [phone]

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EMMANUEL EPSOM

TRUSTEES REPORT FOR THE YEAR END 31 DECEMBER 2022

The Trustees, who are also Elders of the church, present their report and accounts for the year ended 31December 2022.

This report has been prepared in accordance with the Charities Act 2011.

ADMINISTRATIVE DETAILS

Charity Name: Emmanuel Epsom Charity number: 1174695 Charity’s Principal Address: 205 Chessington Road West Ewell Epsom KT19 9XE

STRUCTURE, GOVERNANCE AND MANAGEMENT

Emmanuel Epsom was established as a charitable incorporated association on the 18[th] September 2017. The date of constitution was on 7[th] June 2017.

The church is an Independent Evangelical Church under the auspices of and in association with the Fellowship of Independent Evangelical Churches (FIEC).

The church is established under a Constitution approved by the Charity Commission, which contains the main legal provisions governing the church, its purpose and Basis of Faith, its powers and the use of any property owned by the church.

The ongoing activities of the church are overseen by the church elders who comprise of the following:

Christopher Birch Nigel Stokes Andrew Wyatt Daniel Sinclair David Robertson (Stepped down January 2023)

TRUSTEES

The recruitment or appointment of any new trustees will be made by the existing trustees in conjunction and following consultation with the church elders.

As well as the Elders listed above, Stephen Hurdle, Sharon Conibeer and James Napper are the current Trustees of the charity.

In September 2022, Andrew Drury stepped down as a Trustee and in January 2023 David Robertson stepped down as a church elder and Trustee.

OBJECTIVES AND ACTIVITIES

Emmanuel Epsom is an independent Christian church that was registered on the 17[th] September 2017 and became active as a charity from the 1[st] January 2018.

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EMMANUEL EPSOM

TRUSTEES REPORT FOR THE YEAR END 31 DECEMBER 2022

OBJECTIVES AND ACTIVITIES (cont’d)

The objectives of Emmanuel Epsom are defined in the Purposes section of the Constitution - that is: -

• (i) The advancement of the Christian Faith in accordance with the Basis of Faith primarily but not exclusively within Surrey and the surrounding neighbourhood; and

• (ii) Such other charitable purposes as shall, in the opinion of the charity trustees, put into practice the Christian faith in accordance with the Basis of Faith, including, but not limited to: the prevention and relief of need, hardship and sickness, the advancement of education, and the provisions of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.

In pursuing these aims, the trustees sought to comply with and follow the Charity Commission guidelines on public benefit.

ACHIEVEMENT AND PERFORMANCE

The church was able to run a full programme of events, services and supportive ministry after two years of curtailed activity as a result of the Covid 19 pandemic. Highlights for the year include:

• Running weekly online public church services, accessible to all, bolstering the in person offering with a live YouTube service. A particular highlight for the year was a baptism service held in July.

• Weekly smaller bible study meetings for those wishing to attend.

• Easter Party and Glow party events held in April and October respectively, allowing individual family groups to encounter the hope of the Christian faith in a fun and safe way.

• Senior moments, a monthly session at Bourne Hall Library in Ewell, open to anyone but geared especially to those in retirement, with the offering of activities and friendship to anyone who wishes to join.

• Specific ministry during the year included women based events including an Easter and Christmas craft evening and weekly ladies bible study. For men there were men’s breakfast and curry evening events.

• Children’s work continues through the weekly creche, Emmanuel Kids provision for key stage one to three and the Rooted group for high school aged children.

• Continued pastoral support to those in need and who requested it.

ORGANISATIONAL STRUCTURE

During 2022 Emmanuel Epsom operated with a Board of Elders who met regularly throughout the year to oversee the direction of the church in keeping with the objectives.

Emmanuel Epsom also operated with a Board of Trustees who also met regularly to approve budgets, receive management accounts, implement Charity Commission recommended policies, determine significant policy and deal with employment matters and contractual issues.

Day-to-day activity of the church is managed by Nigel Stokes as the Lead Pastor who is also the single employee of the charity. David Robertson was also employed by the charity up to September 2022.

The majority of the work of Emmanuel Epsom is carried out by a willing body of volunteers who are engaged in every area of the ministry of the church, without whom most of the aims of Emmanuel Epsom could not be delivered as they are now.

No appropriate value can be attributed to this contribution, which therefore is not included within the financial valuation of the charity.

TRUSTEFS REPORT FOR THE YEAR END 31 DECEMBER 2022 TRUSTEES REStY)NSIBtLITY STATEMENr The Trustees are resrxjnsible preparing the Trustees Annual Report and the financial sratements in accordance with

rolieabk law and Unita Kingdom A¢wuniing Stsndards {Uni￿d Kingdom C￿n￿￿]Y Accepted Accouniing Pwtic¢).

The law applicable to charities in EnglaT¥J Wales requit¢s the trus￿¢$ io p￿part financia] statements for each financial year. which give # true and fair view of the s¢a¢e of affairs of th¢ ¢harity and of the incoming ruourcc5, and applicution of resources of the charity for that period. In prepanns these financia] $tsmenLS. the tn18te￿ are requircd to.. lert 8uirAbk attounting p)licies and then a￿lY them consiSLently obseThe the meth¢>Js and principles in the CThariues SORP. make judgements and estimates are reasonable and pr￿n1. state whether appli¢abk UK Ac¢ountin8 Standards have been followed, subj￿¢ to any material d¢partur¢5 disclosed and explained in the financial sthments.' prepare the firtaneial statements on the 8oin8 concern b&5is unkss it is inappropriate io pwume that the chArity will conunue in operion. The trustees are nsp)rt%ible for keepin8 Jequate aCcc￿￿tIn8 records thai diKlo8e with rusonible aeeuraey at any time the financi81 po%ition of the charity and enable Ihem to ensure that Ihe financial stsiements wmply with the ChHrilie% Aet 2011, the Charity IAecourtL8 and ReporL81 Regulions 2(M)8 8ThJ the provisioy of the ￿]5[ deed. They ar¢ also re%p)nsibk f(* safeguavding the of the chureh and he￿ takin8 reasonable 8W•s for the ptev¢niioTh #nd deleciion of fraud 8nd oiher irr¢8ulariti¢s. FINANCIAL REVIEW General Observations The chU￿h had ￿tal income of £126.83412021- £110.5￿1. Total expendiiure was £107.471 {2021 £113.0721. The hureh held £95,634 as ￿ the end of the y¢4r. with the obje&#ive EO rtkerve sufficieni funds to ¢over three months of salaries and hail renthl costs. Restricied Funds There were no re6trieied funds in the yegr. Going C¢Jncern The Tryst¢¢s hav¢ reviewed the ¢iTcumslantt$ of FJnmanuel Ewm and consider adequate resOU￿t$ tontinue to be available to fund the activities for the foreÉeeable future. The Trustees are of the view that the charity is a Boin8 collLtm. This rewrt wa5 approv￿ by the tnE$te45 ￿ 22 May 2tr23 Signed on behalf of the boanj of trustees e5 Nap aris Birch

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES I r¢pon to the Ch￿]￿ trustees n]y exaTlliNation of the ￿counts of the EmNthnuel Epsom for the year ended 31 December 2022, which are set out on pages 7 to 9. Ruptsmsibil¥ties B&sLs rfReport As the ch2riry'8 tW8te¢$ you ate resFKJnsible fly the PTeparation of the ac￿ts in accordance with the Try4UiTements of t Charities Aci 2011 ('the Act.). I report in respect of my examinati1￿ of the Trust's ￿unts as Lxrritd out under stttion 145 of the 2011 Act and ift carryiog out my examination I have followed the wlicable Dirtttions given by the ChArity Conmiissiott under section 145151{bl of the Act. Independent ex￿,* St#itrneDt I have completed my examination. I ￿nrInn that no m&tt¢TS have Come ￿ rny attenuon in connection wtih th¢ exarninaiion 81VLng me cause to believ¢ that in any mawiai res￿¢. ¢ountin8 Tttords We￿ r￿¢ kept in ac¢(¥dance with secticffi 130of the Act: LK 2. the accounts (k) not accord with thc xcounLin8 Tttord6. r have no concerns and have come across no ￿her matters in connection with the examinauon lo whi¢h attention should be drawn in this report in order io ertable a pnw u￿je￿anding ofthe a￿Ounts T¢￿he￿. D R Gr￿0Th Cound & Co LLP Chartered Accountants I PrinceF Court Ruyal Way LA>ughborou8h L£ic5. LEI15XR 22 May 2023

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EMMANUEL EPSOM LIMITED

PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022

	Charity Name	Charity Name	Charity Name	Charity Name	Charity Name	No (if any)	No (if any)		CC16a
	Emmanuel Epsom					1174695
	Receipts andpayments accounts
	For the period from		Period start date		To	Period end date
			01/01/2022			31/12/2022

Section A Receipts and payments

	Unrestricted funds		Restricted funds		Endowment funds		Total funds		Last year
	to the nearest £		to the nearest £		to the nearest £		to the nearest £		to the nearest £
A1 Receipts
Individual donations	103,519		-		-		103,519		90,098
Gift aid tax refunds	20,950		-		-		20,950		19,558
Other income	2,366		-		-		2,366		1,249
	-		-		-		-		-
	-		-		-		-		-
	-		-		-		-		-
	-		-		-		-		-
	-		-		-		-		-
Sub total(Gross income for AR)	126,834		-		-		126,834		110,906
A2 Asset and investment sales, (see table).
	-		-		-		-
	-		-		-		-		-
Sub total	-		-		-		-		-
**Total receipts **	126,834		-		-		126,834		110,906
A3 Payments
Salary, Pensions and Expenses	**75,934 **		-		-		**75,934 **		83,330
Regular thirdparty giving	12,300		-		-		12,300		11,000
Trainingfund	1,750		-		-		1,750		3,250
Venue hire costs	**7,654 **		-		-		**7,654 **		4,799
Events costs	2,220		-		-		2,220		1,278
Books and literature	1,225		-		-		1,225		524
Advertisingand other event costs	243		-		-		243		96
Sundaycateringsupplies	1,044		-		-		1,044		**97 **
Digital media and website costs	1,260						1,260		**631 **
Guest speaker fee	150						150		50
FIEC Membership	1,640						1,640		1,518
Insurance and Accountant	806		-		-		806		368
DBS and childprotection	121						121		845
Other	190		-		-		190		594
**Sub total **	106,536		-		-		106,536		108,380
A4 Asset and investment purchases, (see table)
New equipment	**934 **		-		-		**934 **		**4,692 **
	-		-		-		-
**Sub total **	934		-		-		934		4,692
**Totalpayments **	107,471		-		-		107,471		113,072
Net of receipts/(payments)	19,363		-		-		19,363		- 2,166
A5 Transfers between funds	-		-		-		-		-
A6 Cash funds lastyear end	76,271		-		-		76,271		78,437
Cash funds thisyear end	95,634		-		-		95,634		76,271

PROFIT AND LOSS ACCOUNT FOR THE VEAR ENDED 31 DECEMBER 2(122 Section B Statement ol assets and liabililies al the end ol Ihe period Unrestrfcied Jnds Resirlcled funds n•w• È En¢owrn8nt tunds tons•r••l£ Cai•90rf•¥ Oètalla Bl Cash lund> Tolal Unro•trl¢tsd lund¥ R•siYb¢led lund• to n•w••l t Endowm•ni fund l• M•r••tt D•tsll¥ Cwt l+WI CwY•nt •￿1 b• 83 Invgstnwnt a•••t• Fwdto¥l •￿1 bo CurrnNtvabJ• Ml Del•ll• Co•t{w 84 A89ots r•lalned lor Iho ch•rlty'• ovm u 192 L￿trI*)￿Jr Dei•ll$ B5 U•blltlog Data of roval Sgned OT MV tr￿1085 C of al th?tr￿e$ $￿Tha￿le Print Na elrch li/

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EMMANUEL EPSOM

NOTES TO THE ACCOUNTS - FOR THE YEAR ENDED 31 DECEMBER 2022

1. ACCOUNTING POLICIES

The financial statements have been prepared on a receipts and payments basis, in accordance with the Charities Statement of Recommended Practice and the Charities Act 2011. The Church meets the definition of a public benefit entity under FRS102.

1

The accounts are denominated in pounds sterling, rounded to the nearest pound and prepared on a receipts and payments basis. The principal accounting policies adopted are set out below:

• (a) Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the church has adequate resources to continue in operational existence for the foreseeable future. There are no material uncertainties affecting the church's ability to continue its operations. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

• (b) Donations and Charitable Grant Income

All income is recognised on a receipts basis.

• (c) Donations and Charitable Grants Expenditure

Donations and charitable grants payable are recognized on a cash payment basis.

• (d) Restricted and Unrestricted Funds

Restricted funds are those received for use on specified purposes. Expenditure which meets those criteria is allocated to that fund. Unrestricted funds are those received or generated that can be used for the general purposes of the charity.

• (e) Income and Other Expenditure - Interest income is taken into account when payment is received.

The accounts are prepared on a receipts and payments. There are no significant assets owned by the charity to date and they are therefore expensed as they fall due.

• (f) Pension Commitments - The charity operates defined contribution arrangements for certain of the staff. Pension contributions are charged as expenditure when paid and are invested separately from the charity's assets.

• (g) Cash at Bank and In Hand - Cash at the 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.

• (h) Financial 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.

2. EMPLOYEE INFORMATION

There were two members of staff employed during the year; Nigel Stokes and David Robertson (employment ceased September 2022), with a combined remuneration of £74,891 including a pension of £6,741 and were also reimbursed with expenses of £976 during the year. David Robertson also had a theological training course funded for him for the amount of £1,750.

3. RELATED PARTY TRANSACTIONS

Total giving from trustees as donations to the charity in the year was £24,065.