2022-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of Emmanuel, Woodley

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TRUSTEES ANNUAL REPORT and FINANCIAL STATEMENTS

Parochial Church Council of the Ecclesiastical Parish of Emmanuel Church, Woodley

For the year ended 31 December 2022 Registered Charity Number: 1175550

Emmanuel Church PCC | Woodley

TRUSTEES ANNUAL REPORT

Aim and purposes

Emmanuel Church’s Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Sean Riordan, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Emmanuel Church Centre building in Southlake Crescent. Woodley, Reading.

Objectives and activities

The PCC is committed to furthering the vision of Emmanuel which is “to impact and influence our community with the good news of Jesus”. We are focused on putting our faith into practice and reaching out to everyone, regardless of race, ethnicity, religion, sexuality or gender. We seek to serve through practical help like putting on clubs and events for different ages and interests, through visiting, through the provision of food and offering training and skills courses. We also seek to be a spiritual hub for the community with regular worship and prayer.

This work has expanded significantly over the last few years and so to facilitate this work further, it is important that we maintain the fabric of the Emmanuel Church Centre.

ACHIEVEMENTS AND PERFORMANCE

Opening of the new Neighbourhood Centre

After many years in the vision-forming, planning, fundraising and building, Emmanuel opened the doors to a much larger, reconfigured and improved building in late 2021. Through 2022 we have seen this facility extensively used throughout the week. The average footfall at the building has increased to an estimated 500 people per week from a pre-pandemic level of about 300. New partnership initiatives like the SHARE fresh food distribution and drop-in have proved vital to our local community during the cost of living crisis.

Employing Children’s and Community Pastors

In 2022 we took the decision that our top priority was to develop our work amongst young families, both within the existing congregation and more widely in our local community. We felt that the community aspect should also seek to embrace people of all ages looking for friendship, support and faith. This led to us advertising a 20 hour per week Children’s and Community Pastor role in the early Spring. We appointed 2 people to the role as a job share and have quickly begun to see the benefits. One example is our Christmas Nativity Craft Day in early December where over 150 people (including over 60 children) from our local community attended.

Emmanuel Church PCC | Woodley

Other Highlights

Drop-In :We run a Monday afternoon community drop in, for parents and children. The café area was available to parents whilst children’s games and activities were provided in the new hall. This has grown considerably since it started in late 2021 and we now see a room full of people every time. Usually there are 15-20 children present. Some of the families from this initiative have started to attend church on Sundays too.
SHARE: Emmanuel has partnered with a charity called SHARE Wokingham and with Wokingham Borough Council to offer weekly fresh food distribution. This occurs in tandem with the above-mentioned community drop-in and has grown from an average of 38 households per week in 2021 to over 80 households per week coming to Emmanuel to make use of this service. A significant percentage of those who come are Ukrainian.
Fresh Expressions and Alpha : We launched 2 new Fresh Expressions of worship in 2022. Minecraft Church now runs monthly in-person on a Saturday morning and is deigned to allow people of all ages, but especially young people, to explore faith and Bible stories through the medium of Minecraft. We successfully applied for a grant from the diocesan Development Fund for equipment like computer tablets. We also were featured with interviews in an item on Berkshire Radio. Un-Rushed is our second Fresh Expression, running monthly on a Sunday evening. It is a candlelit environment with live acoustic worship and encourages people to use all the space in the church to meditate and reflect on a particular theme for the month. We ran an Alpha Course in Spring 2022 for about 12 people to enable them to investigate the Christian Faith for themselves.
Children’s and Youth Ministry: Our youth pastor continues to provide effective ministry and support to our young people in the church and community with a core of young people. We saw a consolidation of young people regularly helping to lead our music and singing during the main service on Sundays. Our children’s (LIGHT) team of volunteer leaders and helpers continues to be a major focus for us as a church and a big draw for parents wanting their children to have fun and friendship whilst learning about how to follow Jesus.
Youth Summer Festival: Satellites Youth Festival took place in Somerset in August 2022 and a team of around a dozen young people and leaders attended the 5 day camp there, coming back with a real sense of excitement and the buzz of being part of something much bigger.
Community Garden is now up and running. Volunteers from church and community grew lots of fruit, vegetables and flowers which were widely shared.
Foodbank and Lunch Bunch: We continue our partnership with Woodley Foodbank and Lunch Bunch in providing them premises for their key operations and storage and collaborating wherever possible (e.g. see above) in serving the local community.
Away Weekend: During the summer, the church had a camping weekend away at Rushall Farm with 60 people in attendance. This was a wonderful

Emmanuel Church PCC | Woodley

way to welcome new church members as well as to renew existing relationships.

English Lessons for Refugees and Warm Space: At the end of 2022 we partnered with Wokingham Borough Council to provide weekly English lessons, mainly for Ukrainians and Hong Kongers. At the same time there is a drop-in café/warm space for people of all nationalities to come and share conversation.

Worship and Prayer

Our average Sunday morning attendance was around 95-100 (of which just under 1/3rd are under 16), plus up to a further 10 teenagers in the evening. The morning services are livestreamed to our Emmanuel You Tube Channel, which enable a wider participation than only those attending in person.

Sunday service:

10.30 main service – Holy Communion once a month and an All-Age service once a month. Very informal style, band-led worship. We had 3 different groups for children and young people groups running during the main service. Christmas and Easter attendance was encouraging with about 80% of prelockdown numbers.

Electoral Roll

Our revised electoral role was completed in March 2022. There are 85 parishioners on the Church Electoral Roll, 57 of whom are not resident within the parish. 13 names were added during the year and 14 were removed, the majority because they moved away from the parish or had stopped attending church for over 6 months.

CHURCH BUILDING

Emmanuel Church Centre

The church is very privileged to be the only indoor community space for the local community around Drovers Way. We hire out the room spaces on a not-for-profit basis to a number of local groups and societies (other churches, dance groups,

Emmanuel Church PCC | Woodley

exercise groups, dog training club, toddler groups etc.), as well as to private individuals for children’s parties. We often allow local charities to use the space free of charge. We estimate that currently around 400-500 people enter the church building each week, about 50% of whom do not attend church services.

Neighbourhood Centre Completed Sept 2021

This new facility increases our surface area by over 50% and is being used to make a step change in our community engagement and mission. We will be able to host the Woodley foodbank that gives out about 70 parcels a month. In time, we hope to offer many community enhancing activities. Amongst those that have been suggested are: a café for older and younger people to encounter and enrich each other through friendship and helping to tackle isolation; providing life skills, money management, job support, refugee support and a community garden project. The space will be suitable for community groups and also for small meetings such as counselling sessions. We foresee the growth of our children’s and youth ministries using this facility as well as those with mobility issues.

Pre-pandemic weekly footfall at our church centre is 350-400 people, over half of whom do not come to church. We anticipate that over the next two years this will increase by up to 50%. The project will provide vastly improved facilities that will directly enhance local social cohesion and engagement. Our desire is to partner more with the community, building on the relationships already established with those who use the centre. We are in an ideal position and have a real passion to help address the challenges currently faced by our local neighbourhood.

Emmanuel Church PCC | Woodley

FINANCE & GOVERNANCE

Deanery Synod

Two members of the PCC plus clergy sit on the deanery synod. This provides the PCC with an important link between the parish and the wider structures of the church.

Financial Review

Total receipts on unrestricted funds were £120,618 (including £16,381 from Gift Aid). Restricted income of £20,474 was also received which is detailed in the Financial Statements.

Unrestricted planned giving through standing orders increased by 5% to £67,132 (2021: £63,805).

£104,047 was spent from unrestricted funds to provide the Christian ministry from Emmanuel Church, including the £55,052 contribution to the diocesan parish share. The parish share largely provides the stipends and housing for the clergy. The sum that the churches in the deanery must find is shared between the churches according to a formula that is based mainly on a head count of the congregation.

£16,443 was given from restricted funds to support local projects and mission partners.

The net result for the year after fund transfers was a surplus of £16,570 on unrestricted funds. The net result for restricted funds was a deficit of £803.

Including balances brought forward at the beginning of the year, the balances carried forward at 31st December 2022 on unrestricted funds totalled £63,183. Restricted funds ended the year with a balance of £333,792 giving total funds of £398,975 at 31[st] December 2022.

Reserves policy

It is PCC policy to try to maintain a balance on unrestricted funds which equates to at least three months unrestricted payments. This is equivalent to £25,000. It is held to smooth out fluctuations in cash flow and to meet emergencies.

Volunteers

We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is.

Emmanuel Church PCC | Woodley

Structure, governance and management

The method of appointment of PCC members is set out in the Church Representation Rules. At Emmanuel Church the membership of the PCC consists of the incumbent (our vicar), churchwardens, the reader and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services are encouraged to register on the Electoral Roll and stand for election to the PCC. The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.

The full PCC met 7 times during the year with an average level of attendance of 80%. Given its wide responsibilities the PCC has a number of ad hoc committees each dealing with a particular aspect of parish life. These committees, which include pastoral, children and youth, worship, mission and outreach and fabric and finance, are all responsible to the PCC and report back to it regularly, minutes of their decisions being received by the full PCC and discussed as necessary.

We are committed to promoting a safe environment and culture for children, young people and vulnerable adults. Kate Sumner was appointed by the PCC as safeguarding officer in 2022.

Emmanuel Church PCC | Woodley

Administrative information

Emmanuel Church is situated in Southlake Crescent, Woodley. It is a parish church since 2018 and is part of the Diocese of Oxford within the Church of England.

The correspondence address is Emmanuel Church, Southlake Crescent, Woodley RG5 3QW|info@emmanuelwoodley.org.uk |www.emmanuelwoodley.org.uk

The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity registered with the Charity Commission with charity number 1175550 registered on 3[rd] November 2017.

PCC members who have served at any time from 1st January 2022 until the date this report was approved are:

Ex Officio members

Incumbent: The Reverend Sean Riordan (Chair)

Wardens: Mrs Lyn Rhodes and Mr David Woolnough both appointed March 2022

Elected members

Mr Daniel Carter (resigned due to relocation August 2022)
Mr Harry Collins
Mrs Rachel Hogg
Mrs Sally Kerry (PCC Safeguarding Lead)
Mr Dave Mansfield
Mr Ian Mullens
Mrs Busayo Odunsi
Mr Kieran Pearson (Secretary)
Ms Katie Rhodes
Mrs Lyn Rhodes
Mr Dov Whittle (Treasury - resigned due to relocation December 2022) 12. Mr David Woolnough

- Co Opted members

Mrs Laurie-Ann Price - Youth Pastor
Mrs Heather -Aitken - Children’s and Community Pastor
Mrs Rachel Stone - Children’s and Community Pastor

Approved by the PCC on 19 March 2023 and signed on their behalf by the Reverend Sean Riordan (PCC chairman)

Emmanuel Church PCC | Woodley

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS/TRUSTEES OF EMMANUEL CHURCH PCC

I report to the PCC members on the accounts of The Parochial Church Council of the Ecclesiastical Parish of Emmanuel Church, Woodley for the year ended 31 December 2022.

Respective responsibilities of the Trustees and the Independent Examiner

As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

▪ examine the accounts under section 145 of the 2011 Act;

▪ follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and

▪ state whether particular matters have come to my attention.

Basis of the Independent Examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner’s statement

In connection with my examination, no matter has come to my attention

which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with s.130 of the Act; or
to prepare accounts which accord with these accounting records have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed by Tony White

on 16 March 2023

Emmanuel Church PCC | Woodley

STATEMENT OF FINANCE ACTIVITIES for the ear ended 31 December 2022 y

Incoming Resources Donations & legacies Charitable activities Total Incoming Resources Resources Used Charitable activities Total Resources Used Net incoming / outgoing resources Transfer between funds Net movement in funds Reconciliation of funds Total funds brought forward Net movement in funds Total funds carried forward	Unrestricted Funds Designated Funds Restricted Funds Total Funds 2021 Total £ £ £ £ £
	90,935 0 20,474 111,410 169,463 29,682 0 0 29,682 13,437
	120,618 0 20,474 141,092 182,900

	104,047 0 21,278 125,325 111,998
	104,047 0 21,278 125,325 111,998

	16,570 0 (803) 15,767 70,902

	0 2,000 1,200 3,200 1,200

	16,570 2,000 397 18,967 72,102

	46,612 0 333,395 380,008 307,905 16,570 2,000 397 18,967 72,102
	63,183 2,000 333,792 398,975 380,007

Emmanuel Church PCC | Woodley

BALANCE SHEET as at 31 December 2022

Fixed Assets Tangible assets Current Assets Debtors Cash at bank and in hand Total current assets Liabilities Creditors due within 1 year Creditors more than 1 year Total Liabilities Total assets Represented by Unrestricted funds Designated funds Restricted funds Total charity funds	2022 2021 £ £ 361,793 334,603 19,572 21,919 54,339 60,647
	435,704 417,169
	8,929 2,162 27,800 35,000
	36,729 37,162

	398,975 380,007
	63,183 46,612 2,000 0 333,792 333,395
	398,975 380,007

The financial statements were approved by the PCC on 19 March 2023

Revd Sean Riordan (Chair of Trustees)

Emmanuel Church PCC | Woodley

1|ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared in accordance with the Church Accounting Regulations 1997 as amended by the Church Accounting (Amendment) Regulations 2001 together with applicable accounting standards and the Charities SORP.

The financial statements have been prepared under the historical cost convention.

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Activities directly relating to the work of the Church

The diocesan parish share is accounted for when paid. Any parish share unpaid at 31 December is provided for in these accounts as an operational (although not a legal) liability and is shown as a creditor in the Balance Sheet.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

The accounts include all transactions, Construction and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.

Incoming resources

Voluntary income and capital sources Collections are recognised when received by or on behalf of the PCC. Planned giving receivable is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Fixed assets

Consecrated property and movable church furnishings

Consecrated and beneficed property of any kind is excluded from the accounts by section 96(2)(a) of the Charities Act 1993.

Movable church furnishings held by the Team Rector and churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church’s Inventory, which can be inspected (at any reasonable time). For inalienable property acquired prior to 1[st] January 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts. There have been no items acquired since 1[st] January 2000, any future items acquired will be capitalised and depreciated in the accounts over their currently anticipated useful economic life on a straight-line basis.

All expenditure incurred during the year on consecrated or beneficed buildings, individual items under £1,000 is written off.

Other income

Rental income from the letting of church premises is recognised when the rental is due. Income from investments Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

Gains and losses on investments

Realised gains and losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 December.

Resources used

Grants and donations

Other fixtures, fittings and office equipment Equipment used within the church premises is depreciated on a straight-line basis over four years.

Current assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown in debtors less provision for amounts that may prove uncollectable.

Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.

Emmanuel Church PCC | Woodley

2|DONATIONS & LEGACIES

Donations & Legacies Donations & gifts Grants received Total	Unrestricted Funds Designated Funds Restricted Funds Total Funds 2021 Total £ £ £ £ £
	88,012 0 9,474 97,487 113,145 2,923 0 11,000 13,923 56,319
	90,935 0 20,474 111,410 169,463

	3
Charitable Activities Hall Lettings Funerals Interest Icome Total Charitable Activities Bank Charges Church garden Church groups Clergy & curate costs Discretionary Giving (groups) Discretionary Giving (individuals) Funeral fees Hall running costs Other costs Parish share Staff costs & training Total	Income Designated Funds Restricted Funds Total Funds 2021 Total £ £ £ £ £
	29,020 0 0 29,020 12,388 656 0 0 656 1,049 6 0 0 6 0
	29,682 0 0 29,682 13,437
	Expenditure Designated Funds Restricted Funds Total Funds 2021 Total £ £ £ £ £
	71 96 0 147 4,391 58 2,902 1,074 5,221 7,094 9,349 6,705 0 870 2,237 460 569 11,911 4,638 8,165 11,967 55,052 53,709 831 18,807
	89,050 0 10,278 0 106,998

3|CHARITABLE ACTIVITIES

Emmanuel Church PCC | Woodley

4|STAFF COSTS

||4|STAFF COST| |---|---| |Staff Costs
Wages & Salary
Pension Contributions
Total|Expenditure
Designated
Funds
Restricted
Funds
Total Funds
2021 Total
£
£
£
£
£| ||14,697
0
11,000
25,697
18,325
299
0
0
299
271| ||14,997
0
11,000
25,997
18,597|

The church had two part-time employees in January 2022. A cleaner and a youth pastor. In July 2022, two part-time employees were hired for a job share in a new post - Communities and Children's Pastor.

There were no employees whose annual remuneration was £60,000 or more.

5| FIXED ASSETS

Fixed Assets Assets under construction

As 31st December 2021 Additions As 31st December 2022	£ 334,603 27,190
	361,793

6|DEBTORS

Debtors

Gift Aid tax recoverable Other accounts receivable	2022 Total 2021 Total £ £ 17,825 19,948 1,747 1,971
	19,572 21,919

Emmanuel Church PCC | Woodley

7|CREDITORS

Creditors Amounts due within one year Trade creditors Other creditors Prepayments Creditors Amounts due more than one year Loan	2022 Total 2021 Total £ £ 2,846 2,057 150 104 5,933 0
	8,929 2,162
	2022 Total 2021 Total £ £ 27,800 35,000
	27,800 35,000

8| RESTRICTED FUNDS

Restricted funds represent assets given to the Parochial Church Council for a particular purpose and the funds cannot, except by agreement with the donors, be used for any other purpose. The Parochial Church Council has several restricted funds; their balances and movement in the year are:

Restricted Funds Community Building Helping Hands Little Gems Special Collections Youth Work	2021 Balance Incoming Resources Resources Used Transfers 2022 Balance £ £ £ £ £ 326,465 2,750 0 329,215 1,509 2,020 (870) 2,659 405 203 (58) (360) 191 3,343 4,501 (9,349) 1,560 55 0 11,000 (11,000) 0
	331,722 20,474 (21,278) 1,200 332,119

Community Building is the fund for the Emmanuel Neighbourhood Centre project. Helping hands is a fund set up during the pandemic to help provide financial support to members of the church. Little Gems is a parent and toddler group run by the church. Special collections represents giving for KKV (a specific mission project). Youth work represents the grant and other funding for our youth pastor and youth work projects, including grant funding from the Henry Smith Charity.

Emmanuel Church PCC | Woodley

9|DESIGNATED FUNDS

||9|DESIGNATED FUND| |---|---| |Designated Funds
Building Maintenance|2021
Balance
Incoming
Resources
Resources
Used
Transfers
2022
Balance
£
£
£
£
£
0
0
0
2,000
2,000| ||0
0
0
2,000
2,000|

The Building Maintenance fund is for the large building maintenance projects that will be required in the future, e.g., replacement of boilers and roof.