EMMANUEL EPSOM
TRUSTEES REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024
CHARITY REGISTERED NUMBER: 1174695
Cound & Co LLP Chartered Accountants
1 Princes Court Royal Way Loughborough Leics LE11 5XR Tel: 01509 214163
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EMMANUEL EPSOM
TRUSTEES REPORT FOR THE YEAR END 31 DECEMBER 2024
The Trustees, who are also Elders of the church, present their report and accounts for the year ended 31December 2024.
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
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 Trustees of the charity.
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.
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
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EMMANUEL EPSOM
TRUSTEES REPORT FOR THE YEAR END 31 DECEMBER 2024
OBJECTIVES AND ACTIVITIES (cont’d)
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(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.
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(iii) In pursuing these aims, the trustees sought to comply with and follow the Charity Commission guidelines on public benefit.
The charity is committed to serving the local community and sharing the love of God through various activities and events. The following table summarizes some of the charitable benefits that the charity has delivered in 2024, reaching out to people of different ages, backgrounds, and needs.
| Benefit | Description |
|---|---|
| Weekly church service open to all | A time of worship, prayer, and teaching from the Bible, with a children's Sunday school and creche facility and an opportunity for building community. In 2024 the weekly church program included one off special services including a remembrance day service and Easter and Christmas all age services amongst others. |
| Weekly bible study groups | Small groups that meet during the week for further opportunity to explore and understand the Bible and for wider pastoral care. |
| Monthly Senior moments group | A social gathering at Bourne Hall, available to all for fostering community among the retired community and enabling opportunities to explore the Christian faith. |
| Weekly children's work at Stamford Green | A fun and engaging program for children, open to all, including games, crafts, and a Bible story. |
| Children's party events | Open to all and advertised widely across the local community. Two of such events ran in 2024 with over 50 guests in each, which involved a Bible story, games, take away crafts, and fun activities for infant and primary school aged children to attend, creating opportunities to build and get to know the church community in an accessible format. |
| Weekly group for teenagers | A group that meets every week for fellowship, discipleship, and outreach, including regular social activities organized and invited more broadly for others to participate. |
| Regular pastoral support | A ministry that offers prayer and other support to members of the church congregation and others that would appreciate it. |
| Men's events | Events that cater to the interests and needs of men, including, men's breakfast and curry evening which were open to all. |
| Women's events | Events that cater to the interests and needs of women, including Christmas and Easter craft and Fashion evenings, women's breakfast, weekly women's Bible study, and regular one to one Bible studies. |
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EMMANUEL EPSOM
TRUSTEES REPORT FOR THE YEAR END 31 DECEMBER 2024
ORGANISATIONAL STRUCTURE
During 2024 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 supported by Caroline Napper as part time women’s worker.
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.
TRUSTEES RESPONSIBILITY STATEMENT
The Trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
According to the law for charities in England and Wales, the trustees have to make financial statements for each financial year, which show a true and fair view of the charity's situation and of the income and expenditure of the charity for that period.
In making these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that 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, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.
They are also responsible for safeguarding the assets of the church and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
LMMANUV.i. EISI)M TRLsfTr.Trs REPORT FOR THK )'F.AR 31 DF.CEhfBER ?A)24 NANCIAL FU.VIEW rJencTa5 1)hervau¢JTh ' Tht ehurt.h hLIJ a 101.91 Incnmi. £hl L1¥5,7?3 121P3- £17S.-,(I11. I'fiu'il (k$1i1Ic L11kn,841 ty1)?3 L¥.J.51J.' i The church held L185.IXfj the i'.Ihd vl thi. ycar, willi Il £)r[lIs,¢ io rr%¢rve. •uifi¥i¢ni LxJ%er ihre¢ iikonih.% lil. ¥)11¢$ &tid hryll irutal Rc¥iiiLILd bund% Th¥we 'er¢ n
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EMMANUEL EPSOM LIMITED
PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024
| Charity Name | No(if any) | |||
|---|---|---|---|---|
| Emmanuel Epsom | 1174695 | |||
| Receipts andpayments accounts | CC16a | |||
| For the period from |
01/01/2024 Period start date |
Period end date 31/12/2024 To |
| Section A Receipts and payments | Section A Receipts and payments Unrestricted funds |
Section A Receipts and payments | Section A Receipts and payments Restricted funds |
Endowment funds |
Total funds | Last year | |||
|---|---|---|---|---|---|---|---|---|---|
| to the nearest £ |
to the nearest | to the nearest £ | to the nearest £ | to the nearest £ | to the nearest £ | ||||
| A1 Receipts | |||||||||
| Individual donations | 122,406 | - | - | 122,406 | 109,544 | ||||
| Gift aid tax refunds | 24,488 | - | - | 24,488 | 24,093 | ||||
| Other income | 1,839 | - | - | 1,839 | 2,063 | ||||
| Interest on savingaccount | 1,750 | - | - | 1,750 | - | ||||
| - | - | - | - | - | |||||
| - | - | - | - | - | |||||
| - | - | - | - | - | |||||
| - | - | - | - | - | |||||
| Sub total(Gross income for AR) |
150,483 | - | - | 150,483 | 135,700 | ||||
| ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ |
| A2 Asset and investment sales, (see table). ~~————_———~~ |
~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ |
| ~~————_———~~ | - ~~————_———~~ |
~~————_———~~ | - ~~————_———~~ |
~~————_———~~ | - ~~————_———~~ |
~~————_———~~ | - ~~————_———~~ |
~~————_———~~ | ~~————_———~~ |
| ~~————_———~~ | - ~~————_———~~ |
~~————_———~~ | - ~~————_———~~ |
~~————_———~~ | - ~~————_———~~ |
~~————_———~~ | - ~~————_———~~ |
~~————_———~~ | - ~~————_———~~ |
| Sub total ~~————_———~~ |
- ~~————_———~~ |
~~————_———~~ | - ~~————_———~~ |
~~————_———~~ | - ~~————_———~~ |
~~————_———~~ | - ~~————_———~~ |
~~————_———~~ | - ~~————_———~~ |
| ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ |
| Total receipts ~~————_———~~ |
150,483 ~~————_———~~ |
~~————_———~~ | - ~~————_———~~ |
~~————_———~~ | - ~~————_———~~ |
~~————_———~~ | 150,483 ~~————_———~~ |
~~————_———~~ | 135,700 ~~————_———~~ |
| ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ | ~~————_———~~ |
| A3 Payments | |||||||||
| Salary, Pensions and Expenses | 71,460 | - | - | 71,460 | 62,306 | ||||
| Regular thirdparty giving | 11,800 | - | - | 11,800 | 7,014 | ||||
| - | - | - | |||||||
| Venue hire costs | 11,240 | - | - | 11,240 | 10,210 | ||||
| Events costs | 213 | - | - | 213 | 767 | ||||
| Books and literature | 1,519 | - | - | 1,519 | 1,388 | ||||
| Advertisingand other event costs | 455 | - | - | 455 | 775 | ||||
| Sundaycateringsupplies | 936 | - | - | 936 | 883 | ||||
| Digital media and website costs | 1,824 | 1,824 | 1,446 | ||||||
| Guest speaker fee | 1,050 | 1,050 | 300 | ||||||
| FIEC and Acts 29 Membership | 4,616 | 4,616 | 2,574 | ||||||
| Insurance and Accountant | 882 | - | - | 882 | 847 | ||||
| DBS and childprotection | 491 | 491 | 617 | ||||||
| Other | - | - | - | 25 | |||||
| **Sub total ** | 106,486 | - | - | 106,486 | 89,152 | ||||
| ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ |
| A4 Asset and investment purchases, (see table) ~~S555~~ |
~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ |
| New equipment ~~S555~~ |
355 ~~S555~~ |
~~S555~~ | - ~~S555~~ |
~~S555~~ | - ~~S555~~ |
~~S555~~ | 355 ~~S555~~ |
~~S555~~ | 439 ~~S555~~ |
| ~~S555~~ | - ~~S555~~ |
~~S555~~ | - ~~S555~~ |
~~S555~~ | - ~~S555~~ |
~~S555~~ | - ~~S555~~ |
~~S555~~ | - ~~S555~~ |
| Sub total ~~S555~~ |
355 ~~S555~~ |
~~S555~~ | - ~~S555~~ |
~~S555~~ | - ~~S555~~ |
~~S555~~ | 355 ~~S555~~ |
~~S555~~ | 439 ~~S555~~ |
| ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ | ~~S555~~ |
| Total payments ~~S555~~ |
106,841 ~~S555~~ |
~~S555~~ | - ~~S555~~ |
~~S555~~ | - ~~S555~~ |
~~S555~~ | 106,841 ~~S555~~ |
~~S555~~ | 89,591 ~~S555~~ |
| ~~S555~~ ~~==~~ |
~~S555~~ ~~==~~ |
~~S555~~ ~~==~~ |
~~S555~~ ~~==~~ |
~~S555~~ ~~=====~~ |
~~S555~~ ~~===~~ |
~~S555~~ ~~===~~ |
~~S555~~ ~~===~~ |
~~S555~~ ~~===~~ |
~~S555~~ ~~===~~ |
| Net of receipts/(payments) ~~==~~ |
43,642 ~~==~~ |
43,642 ~~==~~ |
- ~~==~~ |
- ~~=====~~ |
- 43,642 ~~===~~ |
- 43,642 ~~===~~ |
- 43,642 ~~===~~ |
- 43,642 ~~===~~ |
46,109 ~~===~~ |
| A5 Transfers between funds ~~==~~ |
~~==~~ | ~~==~~ | - - ~~==~~ |
- - ~~=====~~ |
- - ~~===~~ |
~~===~~ | - ~~===~~ |
~~===~~ | - ~~===~~ |
| A6 Cash funds lastyear end ~~==~~ |
141,743 ~~==~~ |
141,743 ~~==~~ |
- - ~~==~~ |
- - ~~=====~~ |
- - ~~===~~ |
~~===~~ | 141,743 ~~===~~ |
~~===~~ | 95,634 ~~===~~ |
| Cash funds thisyear end ~~==~~ |
185,385 ~~==~~ |
185,385 ~~==~~ |
- ~~==~~ |
- ~~=====~~ |
- 185,385 ~~===~~ |
- 185,385 ~~===~~ |
- 185,385 ~~===~~ |
~~===~~ | 141,743 ~~===~~ |
Sub total [ 106,486 ] - - 106,486 89,152
| A4 Asset and investment purchases, (see table) New equipment 355 - - 355 439 - - - - - Sub total 355 - - 355 439 Total payments 106,841 - - 106,841 89,591 ~~S555~~ |
|---|
| Net of receipts/(payments) 43,642 - - 43,642 46,109 A5 Transfers between funds - - - - A6 Cash funds lastyear end 141,743 - - 141,743 95,634 Cash funds thisyear end 185,385 - - 185,385 141,743 ~~=====~~ |
ElmAy1 FKQM LTMITED PROFfT AYD tA)&S Accouwf FOR THF. YEAR Tr.NDF.I) 31 I>ECk.%IHF.R 2024 Section B Statement ol assets and liabilities at the end ol Ihe period Uniesliltted Reslwicted fvnd• fund lonvarvst £ B1 Ca•h tund• CaAh 13JS r&.. 54plQ5 4u 1QI.7SD Totsl $h funds 185. uty•Id lundg R••trirt•d lund• nd• Detalls fvJfvltovrb &•114L ¥• 83 In¥osliMiit g¥set8 tohich Detls 84 ASS¢ lofthe ¢har*i'# own us• b)v¥ Ji w•W•• trJpid 85 Ll•bMIII•• Daio ot Yly
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EMMANUEL EPSOM
NOTES TO THE ACCOUNTS - FOR THE YEAR ENDED 31 DECEMBER 2024
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.
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.
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(e) Income and Other Expenditure - Interest income is taken into account when payment is received.
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(f) Depreciation, Debtors and Creditors - The accounts are prepared on a receipts and payments basis. There are no significant assets owned by the charity to date and are therefore expensed as they fall due.
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(g) 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.
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(h) 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.
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(i) 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 as a permanent member of staff and Caroline Napper on a fixed term contract (employment started April 2024), with a combined remuneration of £62,374 including a pension of £5,952 and were also reimbursed with expenses of £387 during the year. Neither employee received a total employment benefit above £60,000.
3. RELATED PARTY TRANSACTIONS
Total giving from trustees as donations to the charity in the year was £23,390.
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EMMANUEL EPSOM
NOTES TO THE ACCOUNTS - FOR THE YEAR ENDED 31 DECEMBER 2023
4. FUNDING OF CHARITABLE ACTIVITIES OUTSIDE OF THE UNITED KINGDOM
As part of the charity’s wider charitable objectives, donations were provided to the following third-party organisations and activities; Tearfund £3,000, SASRAi £2,400 and Ben and Emilie Clark church planting in Sweden £2,400.
.