Charfty r•glstrntion number 1177439 IEngland and Wales)
EMMANUEL CHURCH, EASTBOURNE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Caladine
Chorlered CertiFied Accountanks

EMMANUEL CHURCH, EASTBOURNE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustsgs
C Augar
R Cafyn
C Coules
P Easton
M Howarth
C Jewell
P Plowman
A Reid
M Ri¢hard8
A Sharp
Rev M Shahbaz l¢x4thch)I
J s￿rM¢Y
Rgv P Tabraham lex-officio}
R Graham
Charlty nUM￿r
1177439
Prln¢lp•l addre8•
Emmanugl Church
48A Upp¢rton Road
Eastbourne
BN21 1LQ
Independ•nt •xamln•r
John Caladlne FCCA CTA FCIE
Cal8dine Llmilgd
Chanty House
22 Upporton Road
Easlbourne
Ea81 Sussex
BN21 1BF
B•nk•rn
Trustees for Methodist Church Purp08e8
Centr81 Finance Board of the Methodlsl Church
CAF Bank Llmited
25 Kings Hill Avenue
Kings Hlll
West Malling
Kent
ME19 4JQ
HSBC
94 Terminus Road
Easlboume
East Sussex
BN21 3NO

EMMANUEL CHURCH. EASTBOURNE
CONTENTS
Page
Truslee$' report
Independent examinorfs report
Statement of flnanclal actlvifjes
Statemgnl of fin8nrAal po8ltlon
Statement of cash flow8
Notes to th8 Ilnanclal Statements
9-22

EMMANUEL CHURCH, EASTBOURNE
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
The Trustees present their annual report and flnancial ststements for the year ended 31 August 2024.
The fin8ncial statements have been prepared in accordance wth the accounting policies set out in note 1 to the
flnancial slalements and comply wth the Church's Conslitulion. the Charitles Act 2011 ond "Accounting and
Reporting by Charibes.. Stslemenl of Recommended Practice applicable lo charrties preparing thèir accounts in
accordance wth the Flnancial Repoib'ng Standard applicable in the UK and Rapublic ol Ireland (FRS 1021 (effective
1 January 20191..
ObJeGtIvoB and actlvltlgs
The purposes of the Church are and shall be d8emod to have baen slnce the dale of fomialion :_
lal the advancemant of thè Chrlsllan Faith in accordance ￿￿th the doctrinal ¥tsndard8 and the dlsrypline of the
M8lhodisl Church and Unlled Refomed Church.,
Ibl any Charitable purposè for the tlme being ol any connèxlon81. d18trlcl, clrcuit. local or othw organi$alion of the
Malhodl81 Church and Unlled Refomed ChuTCh',
{cl any Charitable purpose for the lime being of •ny soclety or Institution sub8idiary or ancillary lo tho Methodl8t
Church and United Reformed Church.,
Idl any purpos8 foT the time belng of any Soclely boing a Charty subsSdlary or anollary to the Methodi$l Church and
Unlled Refofmed Church.
In achkving ils purpose, th• Charlty wlll engage in a range of act1￿lIes, either on ils own Dr ￿1th others, includlng
Ibul not restricted lol..
11 the G¢lebratlon of publlc worshlp
ill the leachlng of the Christian Faith
lill mission and evangelism
iv) pastofal work, includlng vi$illng the 8Ick and the ber•4ved
vl the provislon of facilities wlth 8 Christian eth08 for the lo¢al communlty, Including (but not restrlcled lol the elderfy,
the young and other groups with speci81 needs
vil the support of other charrtie5 in the UK and overseas
Publlc bontflt statement
The Trustees have pald due regafd lo guidance i88ugd by the Charity Commission in deciding what activi1185 the
Church sh￿1￿ undertake.
Achi•vements and porfemiance
Emmanuel Chureh, Ea8lbourne, is a church 8nd charity that came into being in January 2018 85 a partnershlp
be￿een four Melhodlst and United Reformed Churches in E8$lboume. We are 8 Singl&Congregalion Local
Ecumeni¢al Partnership, formed from four consllluenl churthes.. Central and Greenfield Methodist Churche5, Sl.
Andfews and Upperton United Reformed Churche8. We use the model Constitution and Sharlng Agreement
required by both denominations.
Emmanuel Church exists lo celebrate the love of God In worship and fellowship, and ensuring the pastoral care of
811 its members 8nd adherents. We seek to Ilve out our calling through a mlnistry of care and compassion lo the
community wè serve,, consequently, a great deal of our activity as a church involves various groups locally. For
example, our children and families work indudes running our Jenny Wren Nursery, Little Wrens Toddlers. Messy
Church and various events throughout the year. We engage with people who may be vulnerable through reasons of
povety, isolation or homelessness, supportlng them in partnershlp with a number of local charities and
organisth'ons. We raise considerable funds for a numb9r of charitable resources I0￿11Y and nationdly, and we are
an active partner In Churche5 Togelhol for Eastboume.

EMMANUEL CHURCH, EASTBOURNE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
The building project relating lo the Emmanuel Scheme has ccffle to complet￿n. In Septemb8r 2023 Emmanuel
moved into our new premises and the chureh has been beginning ils new life and serving a new communly area in
Eastboume. During 2024 Emmanuel Spent 8 considerable of period of time simply settling into the new
environment. dealing with the construction Company and contractors during the 'snagging' phase, and progressing
the sale of Greenfield Methodist Church premlses - the premises we used during the construction phase. On 2nd
February 2024 the Greenfield premis85 was sold, and the Methodist Cha￿1 Ald loan repaid, wth the residual funds
alloc8led to Emmanuel Church, Eastbourne lo support the final payments of thè construction of the new church
premises, In the midst of a very full year, the church hosted the Methodist Modem Art Collection for a month in May
2024 - 'New Wision, an exhibition which brought in people from across the ¥outh e88t. groups, schwls, thur¢he$.
wonderful showcase of the new church and premlsg$.
Al the lime or wrillng, the financial component of the murti-million pound scheme is nearing an end- a lestamenl to
the remarkable planning, fund-raising, granl-opplying efforts of the Emmgnugl people and extraordinary support
from our dènominations and 6xtemal bodles allke. Having combined church congreg8tion5, ratlonali$aJ
buildings. and consolidated it8 strengths into one. Emmanuel con88quenlly 8tand$ al the beglnning of a new phase.
The next few year$ will Include our continued sgttling Into the new premises, while expanding our sense of mission
In the community In whlch we Ilve. Thls will comé through slrenglhening existing relationships, developt'ng new
ones, aThJ being an éffeetlve Christian presence In Easlbourne. We are determinèd lo be 8 sign of hcpe ond
place of worship and welcome in a very uncertain world
reslaling and somellmès reshaplng our Methodist and
Refom18d Iraditlon$ so that we remaln relgvanl In the lima and place we're Gall¢d to love and serve God and our
neighbour.
FSnanclal revl
The church r¢¢orded a surplus of £563,718 In the year ended 31 August 2024 on all funds 8811 conllnuod work on
the new church building project12023.' defiGil 01 £1,297,232). At the end of the ye¥ the church had posllive fvnds of
£46.64312023'. overdrawn fvnds of £517,075) of whlch £42,361 were unreslri¢t¢d12023,' £634,855).
Re8er4e8 pollcy
It is the policy of the Church that unreslrictad funds which have not been designatèd for a specific u8e Should be
maintsined al a level 6qulvalent lo ￿e1ve month's worth of ministerial cosls1£120.000) plus the Ilkely cost of staff
redundancy paymants1£8,0001 lo a total 01 £128,000. The Trustee8 considers Ihot resèrves al thi6 level will ensure
that, In the event of a $ignSficanl drop in funding. they will be able lo continue the Church's current actlviti'e¥ whilo
consideration is given lo ways in whlch additional funds may be r8ised.
This has not been attalnable recent years becau88 of the conslructlon of a new church bullding which has
slgnlficanlly affected reseNe8 held. The Chur¢h hop88 lo address this situation now that the building has bo¢n
finished.
Rlsk &8sessment
The Trustees ha8 assessed the major risks to whlch the Church 18 exposed, and are $*isfièd that systems are in
place lo mlllg81e exposvre lo the ma)or dsks.
structur01 governafico and management
The Church is governed by its conslilulion for a Single C¢Jngragallon Local Ecumenical Partnership ISCLEPI
adopted 7 January 2018 and registered wlth the Charity Commission on the 6 March 2018.

EMMANUEL CHURCH, EASTBOURNE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
The Trustees who Served during the year and up to the date of signatUTe of the financlal statements were..
CAuger
T Bacon
R Caffyn
P Chamberfaln
C Coules
P Easton
J Gray
M Howarth
C Jewell
P Plowman
A Reid
M Rthard8
A Sharp
Rev M Shahl)az lex-offido)
J stlrmey
Rev P T8braham lex-offido)
R Giaham
(Resigned 29 January 20251
IRe8igned 1 December 2023)
{Dece888d 10 October 20241
Exdfi¢lo Tru8tees are the mlnist•rs of the LEP.
There can be a maximum of 16 •l•clèd Trustees and 12 co-opted Trustees.
Truglees are elected after being nomlnaled and voted at a CongrogatlonAI Meellng.
None of the Truslges ha8 any beneficlal Inter881 In the LEP.
The day lo day operatson of the church 1$ laad by Rev P Tabraham and Rov M Shahbaz together wpport,
pastoral and 8dmini8tralive stsff Subject to the overslght of the Truslges.
Trusto8 tralnlng
Specific support Iralnlng and guKlanGe 1$ given to the Trustees by the Malhodi$l and United Refomied Churches.
The Tru5tee¥' r¢port was approved by thg Board of Trustees.
Rev P Tabraham lex-¢)fficio)
Chalrnian of Truste
2 May 2025

EMMANUEL CHURCH, EASTBOURNE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EMMANUEL CHURCH, EASTBOURNE
I report to the Trustees on my examinatlon of the flnancial slalemenl$ of Emmanuel Church, Eastboume {th8
Churchl forthe year end9d 31 Augu$l 2024.
Rosponslbllitles and basll of report
As the Tfuslees of the Church you are respons1￿e fcf the preparation of the flnancial statements in accordanee wlth
the requirements of the Charities Act 2011.
I rèport in respect of my examination of the Church's finanaal slalemenls carried out under 8ectk)n 145 of the
Charits'es Act 2011. In carrylng out my examination I have foll¢)wed the Directions given by the Charty Commission
under section 14515}Ibl of the Charllles Act 2011.
Indop•ndent examlnerfs stat•m8nt
Since the Church's gros5 incorne exceeded £250,000. the Independent èxamin9r must be a member of a bo
listed In section 145 of the Ch*rities Act 2011. 1 confirm that l am quallflèd lo undertake the examination because I
om a member ofACCA, which is one of the li8ted b¢)dies.
Your att6nlion Is drawn to the fa¢1 that thè charlty h88 prepared the flnanelal statements in a¢cordan¢e whh the
relevant ver8ion of the Slalgm8nl of Reeomm8nd8d Practice applicabb lo charities preparing their financial
slalemenls in accordanco with th¢ Financlal Reporting Stsndard applicable in the UK and Republlc of Ir¢l8nd IFRS
1021 in preference to the Accounting and Reporting by Charities.. Slalemènl of Recommended Practlce Issued on 1
April 2005 which is referred lo In tho exlanl regulations bul has now been wlhdrawn. l understand that Ihls has
been done in order for the flnanclal 8ts18menl8 lo provide a true and fair vlaw in accordanGg with UK Generally
Accepted Accounting Practlce.
I havè completed my ex8min8tion. l Conflm th81 no matters have como lo my attentlon In conneGllon wllh the
examination glvlng me cause lo bellev• that In any m8terlal respect..
aecounlin9 records were not kept in respect of the Church as requir¢d by section 130 of the Chartlles Act 2011.
the financi81 slalemenl$ do not accord with those rgcord$', or
the finan¢lal statements do nol comply with the applicable roquirementB Gon¢¢rnlnp the fom and content of
rinanclal slalamènts sel out in the Chariti¢$ (Aceounts and Reports) Regulations 2008 other thon any
requiTemènl that the financSal ststements give a true and falr view, which is not 8 matter con8idered as part of
an independent examination.
I have no concems and have come acr088 no other matters in Connectlon wllh the examination lo whlch attendon
should be drawn In this report in order to enable a proper understanding of the finanoal StaI¢m￿lS to be reached.
John Caladlne FCCA CTA FCIE
Caladine Llmited
Chantry House
22 Upperton Road
Eastboume
East Sussex
BN21 1BF
2 May 2025

EMMANUEL CHURCH, EASTBOURNE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2024
Curr•nt flnanclal year
Unrestrlctsd
funds
2024
Restrlcted Endowment
funds
funds
2024
2024
Total
Totsl
2024
2023
Not•8
Income and end0￿￿nts from:
Donatsons and legaue8
Charitsble acty"vllie8
other Iradlng aclivilies
Investmen18
Other income
133,462
683,152
48,026
816,614
48,026
12,129
9,258
3,827
343,097
43.899
12,129
9,258
3,627
2.058
Total Incom•
158,476
731.178
889,654
391.898
Exp•ndltur• on:
Chantabk actlvill88
Other co818 for the Emmanuel
Church new building project
211.900
74,435
288,335
225,858
1)
39,883
39.883
1,463, 182
Total exp•ndltur•
211.900
114,118
326.018
1,689,040
Net galng111¢)$8e81 on
Investmen18
14
82
82
1901
N•t Incomèl{exp•ndlturel
{53,424)
617,C60
563,718
11,297,232)
Transfers betsveen fund$
24
(539,070)
539,070
N•t mov•ment In funds
{592,4941
1,156,130
82
563.718
{1,297,232
Roconclll•tSon of funds:
Fund balances 811 September 2023
834.855
1,153,328)
1.398
1517,0751
780,157
Fund bal4ncg8 at 31 Augu•t 2024
42,3fj1
2,802
1,480
46,643
1517,0751

EMMANUEL CHURCH, EASTBOURNE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Prlor flnanclal year
Unrestricted
funds
2023
Restrlcted End0v￿ent
funds
funds
2023
2023
Total
2023
Income and endobwnents from:
Donations and 1ggaae8
Chaiitable a¢llvitl08
other tradlng activitie8
Investments
121,396
221,701
43,899
343.097
43.899
2.844
2,844
1,957
101
Total InGome
126,197
285.701
391,898
Expendlture on:
Charitsblo actlville$
Other costs for the Emmanuel Churth now
building project
158,913
68.945
225,858
13
1.463.182
1,483,182
Totsl oxpendltur•
158,913
1,530,127
1,889.040
Nel galn8111088esl on Investment8
14
1901
1901
Nel Incom•
{32,7181 11,284,428}
901 11,297,232)
Transfer8 betsveen furKJ•
12,0061
2.006
Not mov•m•nt In fund•
134,722) 11,282,420)
{90) {1,297.232)
Reconclllatlon of funds:
Fund balances al I September 2022
669,577
109,092
1,488
780,157
Fund balances at 31 August 2023
634.855
11,1 $3,328)
1,398
1517,0751

EMMANUEL CHURCH, EASTBOURNE
STATEMENT OF FINANCIAL POSITION
ASAT31 AUGUST2024
2024
2023
Flxed ¥$¥ets
Property. plant and equipment
Investments
16
17
2.702
1,480
4.936
1,398
4,182
6,334
Curront aSS0ts
Trade and other ieceivables
Cash at bank and in hènd
14,331
335.389
21,144
188,369
19
349.720
1307,2591
209.513
1732.9221
Cyiront Ilabllltl•s
21
N&1 current a$sotsllllablliti88}
42.461
{523.4091
Total A•s•ts lesj Gurrent Il•bllltl
46,643
1517.0751
Capltal funds
Endowmenl fvnd$- general
Income funds
R6slrlcted lunds
Unrestricted furKIs
23
1,480
1.398
24
20
2,802
42.381
11,153,328)
634,855
46,643
(517,075)
The finandal statements were approved by the Tru8tees on 2 May 2025
Rev P Tabraham {ex-officaol
Chalrnian of Trust•es
A Reid
Tr¢asurnf

EMMANUEL CHURCH, EASTBOURNE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2024
2024
2023
Notsg
Cajh flow8 from operatlng #ctlvltl
Cash generated fromllab8orbed by)
operations
29
390.541
1841,8451
Invo•tlng actlvltles
Purchase of propety, plant and equlpment
Investment income received
{8,170}
2,058
9.258
Net cash genorat•d fromllu•od Inl Inve•tlng
Jctlvltlès
9,258
14,112}
Flnanclng actlvltle8
Repayment of bank loan8
252,7791
552.779
N•t cash lus•d Inyg•n•r•t•d from flnanclng
actlvltles
1252.779)
552,779
Not Increasel{decrea8•} In ¢•8h and ca•h
ulvalents
147,020
(293,1781
Cash and cash equlvalents at beginnlng of y68r
188,389
481.547
Ca•h Qnd ca•h •qulvalont• at ond of year
335,389
188.369

EMMANUEL CHURCH, EASTBOURNE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Accountlng pollcl88
Charlty Inforn)atlon
Emmanuel Church. Eastboume is a chawi1a￿e Local Ecumenical Partn8rship ILEPI trust govemed by r(s
Constitution adopted 7 January 2018.
1.1 Accountlng convonllon
The flnancial stalemanls have been prepared in accordance with the Chureh's Conslilution, the Charilles Act
2011 and "Accounting and Reporting by Chariliès.. Slatem8nl of Recommended Practice applicable lo
charitie8 preparing thèir accounts in accordance ￿￿th the Financi31 Reporting Standard applicable In the UK
and Republic of Ireland IFRS 1021 {effectlve 1 January 2D191'. Thg Churth Is a Publlc Benefit Entity as
defined by FRS 102.
The financial slalements have d8p8rted from Ihe Charities (Accounts and Reports} Regulallons 2008 only to
the ext8nl requifed to provide a tru8 and fair view. This departure has involved foll￿n9 the Ststemenl of
Recommended Practice for charitie8 applying FRS 102 rather than the verslon ol the Ststement of
Recommended Pracllce which18 referred lo In the Regulations but which has sin¢e been vhlhdrawn.
The financlal slalements are prepared In sterling. which is the functI¢2nal currency of the Church. Monetary
amounts in these financial statement5 ar¢ rounded lo the ne8￿$t £.
The financial $tol$men18 have been prepared under the hlslorkal co$1 ¢onvanllon. The princlpal accountlng
pollcie8 adopted are $&t out below.
1.2 Golng conc•rn
Based on the Infomallon provided In Nolo 27 81 the Ume of approvlng the flnandal slalements, the Trustees
have a reasonable expectation th81 the Church has adequale re$our¢ès lo continue in operatlonal exlslence
for the loreseeablè future. Thus the Tru81ees conllnue to odopl the going concern basi$ of accounting In
prepartng the finandal st81ements.
1.3 Charltsbl8 funds
Unrestricted fund8 are available for use 8t the di8crellon of the Trustees In furtherance of Ihelr charitable
objectives.
ReStr￿ad fiJnd8 are suble¢t to speciflc condltlons by donors or grantors 05 lo how they may be used. The
purposes and u8e8 of the reslri¢t¢d fvnds are Set out in the note8 lo the flnanci81 statements.
Endowment funds ore Subject to Spedfic condttions by donors that the c4pitsl must be maintained by th8
Church.
1A Income
Income is recognised when the Church is legally enlllled lo It after any perfomance condition$ have been
met, the amounts can be me88Ufed reliably, and it is probable Ihal income will be Teceived.
Cash donations are recognised on receipt. Other donations are recognised once th8 Church has teen notified
of the ¢Jonalion, unless performance conditions requlre deferral of the amount.
Tax recovera￿e In relation to donations recelved under Gift Aid Of deeds of covenant is recognised 81 Iho lime
of the donation.11 Is the policy that these sums are credited lo the General fund then disbursed a￿ordinglY.
Legacies are recogni$8d on receipt or othen￿lSe if the Church has been notified of an impending distribution,
the amount is known. and reeelpl is expected. If the amount is not known. the legacy 1$ treated as a
conllng8nt a8seL

EMMANUEL CHURCH. EASTBOURNE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accountlng pollclgs IContlnu•d)
1.6 Expendlture
Liabilities are reeognised when a constructive obligotion exlst8, the payment is probable and the 0￿19allOn
can be measured or eslimaled rellably.
Rgsour¢ès expended are allocated lo the pa￿.¢￿Ier cost centre lo which they relate and Include I￿e¢oVer0b1e
VAT.
1.6 Proporty, plantand equlpmont
Property, fixtures and equipment are initially measured al co81 8nd $ub$equently measured al cost or
valuallon, net of depreciation and any impairment lo¥$e$.
Depreciation is recognised so as lo wr￿e off the ¢081 or valuallon of assets less thèlr resKlual values over their
useful lives on the followlng ba81s.'
Flxtures and equipment
20% on a straight Ilne bag18
The gain or Ioss arfsing on the disposal of an 8$sel 18 determlned os the dlfforence b8tsveen the $818 proceed8
and the carrylng value of the a3sel, and 18 r8CO9nlsed In the statement ol financial ath'vrti•s.
Land •nd Bulldlngs
A legally binding sharing agreement safegu8rd8 both denomlnallon8 vested flnandal Interests In Ihg slle and
premises. which have been prèpared In accordance wlth belng a single congregational local ecumgnical
partner$hip.
The Emmanuel Church, Upperton Road 18 owned by the United Relormed Churth {Southern Synod) Tru81.
The beneficial ownership of thè Manses at Decoy Drfv8 and Klngs Avenue are ￿￿th tha Central Sussex Lknited
Area ol the Melhodisl Church and the United Reformed Church (Southern Synod) Trust.
Emmanu81 Church are ro$ponsible for the running costs of the Unlted Reforned Manse in Klng$ Avenue. The
manse running co818 of the Methodist property in Decoy Drlve are the responslblllty of the Central Sussex
United Ar¢a.
1.7 Nonwcurrent Investments
Fixed 8ssel investments are inillally mta$ured al tr8ns8cllon prlce exdudlng transaction costs. and are
subsequently measured al fair value at each reportlng dale. Changes in falr value are recognised in n81
incomellexpondhurel for the year. Transadion costs are expensed a5 in¢urr&d.
1.8 Impalmiont of non•curr•rtt assets
At each reporting end date, the Chur¢h reviews the carying amounts of f(s tangiblg assets lo detemiine
whether thore is any indlcalion that those assets have suffered an impaimienl loss. If any such Ind￿ation
exists, the recovèrable amount of the asset 15 estimated in order lo determine the extent of the impalrmenl
loss lif any}.
1.9 Cash and cash equlvalonts
Cash and cash equivalents include cash in hand, deposlls held at call with banks, other short-lefm liquld
investments with original maturflles of three months or less. and bank overdrafts. Bank overdrafts are shown
withln borrowings in cur￿nt li8bllltle8.
10-

EMMANUEL CHURCH, EASTBOURNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2024
Accountlng pollcles Icontlnugdl
1.10 Flnanclal In$trum•nt8
The Church has elected to apply the provlslons of Sectlon 11 'Basic Flnan¢ial InstnJments' and S8Ction 12
'other Flnancial Instruments Issues, of FRS 102 to all of Its financial instruments.
Flnancial instruments are recognised in the Church's bala￿8 sheet when th¢ Church becomes party lo the
contractual provi$lons of the instrument.
Flnanclal assets and Ilabllllles are offset, with the net amounts presented in the financial slalements, when
there is a legally enforeeable right lo set off the recognised amounts and there is on intents.on lo se￿e on 8 nel
basis or to realisè the 8Sget and settle the liability slmullaneously.
Baslc Ilnancl•l •ssets
Basic financial gssets. whlch Include trade and other rec8lv8ble8 and cash and bank b81ance8, are inlllally
measured * transaction price Including transaction co818 and are subsequenuy carrfed at amortised cost
using the effective Interest method un18ss the arrangement con81I1ulgs a financing transaction, where the
transaction is measured at the present valug of thè ftstuffj receipts discounted at 8 mafkel rate of interest.
Financial 8ssds classified as receivable wthin one yeai are not arnortisgd.
8•slc flnancl•l11obllltl•$
Basic financial liabilities. including trgde and otheT payable8 8nd bank loan8 arè Inllially recogTr13ed al
tr8nsaclion price unless the 8rrangemenl ¢on$lllul88 a financing Iransactlon, where the debt instrument Is
measur¢d al the present value of thg future payment8 dlscounled at 8 market rate of Interest. Finan¢i41
Ilabfjlilies Gl¥$$ifi¢d as payable wilhln one year are not amortised.
Oebl in¥trum8nt8 are Subsequently carriod 81 amortlsed c08t, uslng the 8ffectlve Intere81 fate method.
Derecognltlon of flnanclal 118bllltles
Financial liabllilles are derecognl8ed whon the Church's contractual obllgalion$ explre or are dlschaTged or
cancelled.
1.11 Employw beneflts
The cost of any unused hollday enllllem8nt 18 recognlsed In the pgrlod In which tha employee'8 8ervlce8 arg
received.
Temiination bengfils are recognised immedi8lely as an expense when the Church is demon8trably ccfflmitted
to l&miinate the employment of an empioyeo or to providè termination beneffts.
1.12 Rotlrnment bonoflts
Payments lo defined conlribullon rellremenl benefit s¢h8mes are charged as an expen8e as they fall due.
1.13 T•xatlon
In the oplnlon of the Tru$le¢$ the charflls s￿0m￿ng re￿urCeS are not sublect lo Corporation Tax.
crftlcal accountlng estlmatgs and Judgem•nts
In the applicabon of the Church's accounting pdicles, the Tru8tee$ are required ID make ludgemertS,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The eslimalas and associated assumptions are based on historical experience and other
faclofs that are considered lo be relevant. Actual resurts may differ from these ests"mates.
The estbmates and underfying assumptions are reviewed on an ongolng b8sis. Revisions to accounting
estimates are recognised in the ￿riod in which the estimate 15 revised where the T8vision affects (￿lY that
perlod, or in the period of the revision and future periods where the revision affects both current and future
periods.
11

EMMANUEL CHURCH, EASTBOURNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Incom• from donations and l•g•cle$
Unr•8trlctsd Rgstrfthd
funds
fund8
2024
2024
Tt)tsl Unrostrietsd Rostrlct8d
nds
funds
2023
2023
Total
2024
2023
Donallon5 and gifts
133,462
883,152
818,614
121,396
221.701
343,097
Donatlons •nd glft8
Transfers from th• four
Churches
Churth off&ring8 and gffts
Gift ald recoverable
Le9acle8
Gran13 IURCI
Grant CSUA. Sale of
Gresnfield R08d Chur¢h
Inel of c08181
Jonny Wren gifto
2.920
82,814
30,062
2,920
197,444
32,133
3,000
107,800
98,188
25,276
10,000
53.252
3,230
151.438
28.506
10,000
100.000
114.830
2,071
3,000
102,000
100,000
5,600
505,414
21,258
505,414
21,256
133,482
883,152
818.614
121,396
221,701
343,097
InGom8 from charltable a¢tlvltl••
Re•trlct•d
lunds
2024
RMtrlct•d
fund•
2023
Chjrltable Actlvltes
Jenny Wren Nursery School (Fee81
48,026
43,899
Income frnm other tradlng actlvttlos
Unrostrlctgd Unr••trict•d
lund$
funds
2024
2023
Letting and licen8ing arr8ngemen15
12.129
12-

EMMANUEL CHURCH, EASTBOURNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Income from Inv88tm•nts
Vnrestrfctod R88trictèd
funds
funds
2024
2024
Tot•1 Unrestrlcted Restrlcted
funds
fund#
2023
2023
Totsl
2024
2023
Interest receivable
9,258
9,258
1,957
101
2,058
Oth&r Incom•
Unmtrlcted Unrostrlctsd
nds
fund*
2024
2023
Exhlblllon Income
3.827
13-

EMMANUEL CHURCH, EASTBOURNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Expendltufe on charltable actl¥5tl88
Charltable
Actlvltles
Charllabte
Aclivilie8
2024
2023
Dlroct costs
Stsff costs
Depreciation and Impairment
Little Wrens other costs
Jenny Wren other c08ts
Cleaning
Manse and mlnlsty co8t8
Building repalr8 and m4lnt8nanc8
Ullllty costs
Worship co8ts
Ass888ments Melhodist Chur¢h
A8sessments United Relomed Church
Ulililies and Insurance costs
Sm811 equipment and malnt•nanca
Exhibltion c0818
Training
Loan Inte￿8t payable
Sundrie8
67,471
2.234
3.608
4,407
8,115
7,800
56.741
2.234
3,395
4.523
3,760
6,653
1,989
10,783
957
98,389
16,392
3,183
1,881
20,578
1,176
98,400
23,750
9,189
4.717
7.769
414
9.322
181
2,779
461
287,797
214,100
Grant fundlng of actlvitl8s18ee note 91
12,227
5,982
Sharn of •upport and gov•m•nc• co•t• {8ee not• 10)
Support
Govemance
1,576
4,735
1,227
4,549
286.335
225,858
Analysh by fund
Unre8trlcted fund8
Restricted frjnds
211,900
74,435
158,913
86,945
288.335
225,858
14-

EMMANUEL CHURCH, EASTBOURNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Grants yyable
Charltsble
Actlvltles
2024
Charitsble
Activf(ies
2023
Grants to Inlllullons..
Other
11,828
5,681
Grants to Indivlduals
301
10 Support cogts alloGatsd to •ctlvltl•s
2024
2023
Admin18tratlon
Govgrnance co8t8
1,576
4,735
1,227
4,$49
8.311
5,778
Charitable Aclivilles
8.311
5,776
2024
2023
Govern•nc• costs comprlse:
A¢¢ountsncy
Independgnl examlnatlon
Adminin$trallon c0818
3,250
1,370
115
3,250
1.190
4,735
4,549
11 TruJte88
Ncne of the Trustee8 lor any peT¥on$ Connected with them) received any remunera￿on or benefits from the
Church during the year.
The mln181ers (who offj ex-offlclo Tru818e$) Rev Paul Tabraham and Rev Memona Shahbaz receive a stipend
dlrecmy from Ihe M8lhodisl Church l United Rafomied Church.
Donats'ons from the Trustees and their related partles amounted lo £49,647 12023.. £112,313). This figure
indudes the separatety idents'fiable donations and exdudes amounts glven as part of offerings, wherg the
Individuals con¢erned cannot be separately identrfied.
15-

EMMANUEL CHURCH, EASTBOURNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
12 Employeas
The average monthly number of employees during thg year was..
2024
Number
2023
Number
Litue Wren8 pl8ygroup ¥upeN180r
Jenny Wrgn Nur8ery School staff
Total
Employm8nt CO8ts
2024
2023
Wages and salart88
Othor ￿nsIon costs
86,398
1,075
56.128
815
87,471
58,741
Consullan¢y fee8 P8ld to the Llttle Wrens playgroup Supervisor are induded in Llttle Wrens oth•r costs In Note
B Charitable activllles.
Ther8 were no employè88 whose annual remuneration w88 more than £60.OIJO.
R•mun•ratlon ol key rn•n•g8rn•nt pernonn•l
The key management personnel of the charity would be the Mini$ty staff, who are pald by thè over8eelng
bodle8 for the Melhodlsl and United Refom¢d Churches- See note 11.
13 Other co8t8 for th• Ernm•nuel Church now bulldlng proloct
Restrlct8d
fund•
Re8tr1cted
fund$
2024
2023
New bullding - construcllon works
New building - professional fees
22,136
17,547
1,357.577
105.605
39,683
1.463,182
16-

EMMANUEL CHURCH, EASTBOURNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
14 Galn8 and loss•s on investments
Endowment Endowmènt
funds
fundi
2024
2023
Galnsl{losse8) ari￿n9 on..
Revaluation of inveslmgntB
82
1901
16 T•x•tlon
The charty is exempt from laxatlon on Il¥ a¢lvkile8 because all its Income 18 applled fci charitable purwses.
16 Propoty. plant and •qulpm•nt
Flxtum thnd
oqulpm•nl
C￿t
Al 1 September 2023
11,170
At 31 AugU812024
11,170
Doprgclatlon Jnd Impalrm•nt
Al 1 September 2023
D8preci8llon charged In the year
6,234
2,234
Al 31 AuguBt 2024
8,468
C*rrylng amount
Al 31 Augu812024
2,702
At 31 August 2023
4.936
17 Flxgd a••et In¥•8lments
Tnmt
POTmanent
Endovmient
Cost or valuatlon
At 1 SgPt8mber 2023
Valuation changes
1,398
82
At 31 August 2024
1.480
Carrying amount
At 31 August 2024
1,480
At 31 August 2023
1,398
17-

EMMANUEL CHURCH, EASTBOURNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
18 Tr•d• and other recelvables
2024
2023
Amoun18 falllng due wlthln one year:
Trado receivables
Other re¢elvable8
930
13.401
332
20.812
14,331
21,144
Othèr rocelvables include Glft Aid receivable of £13,40112023: £17,358).
19 Cash at bank
2024
2023
Charitle8Ald Foundation Bank
Central Flnance Board of the Methodist Chur¢h
Trustee$ Methodl81 Church Pufpo8eB
Jonny Wren HSBC
73,362
257,778
10
4.239
152.682
27,093
10
8.$84
335.389
188.369
20 B¢Jrrowlng8
2024
2023
Loan from Melhodlst Chapel Ald
Loan from Soulhem Synod of the United R•lomed Church
252,779
300,000
300,000
300.000
552,779
Payable w6thln one year
300.000
552,779
The terms of the loan from the Soulhorn Synod of the Unilgd Reformed Church are currenfjy unclear, and arg
Subhect to nogotlalon.
18-

EMMANUEL CHURCH, EASTBOURNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
21 Currnnt Ilabllltles
2024
2023
Loans
Other lax8tlon and social seGurty
other p8yabl88
Accruals and deferffjd income
20
300.000
973
1.686
4,620
552,779
729
174,974
4.440
307,259
732,922
22 R•tlrement b8n•fit •chome•
2024
2023
Deflned contrlbutlon $¢h•m
Charge to profil or Ios5 In respect of defined contrfbulion 8chom08
1.075
815
The Church operate8 a definod conlrlbulon p8n8lcfi schgm• for all qUalI￿ng employees. The a88ets of the
scheme are held 8eparalely from those of the Church In an Indepandently adminlsterod fund.
23 Endowm•ntfund•
Endowment funds rnpresenl 888els whlch must bè held pem8nerilly by the Chur¢h. Income arlslng on th•
endowment fvnds can be us8d In accordance wlth the object8 of the Church and is induded as unrestricted
Income. Any capital galn8 or108898 arlslng on tho assets fom part of thg fund.
At1
8eptembor
2023
G4ln8 and At 31 August
2024
P•manent •ndowm•nts
Endowment fund
1.398
1,480
Previous year:
At1
September
2022
G•lns and At 31 August
2023
P•rmanent èndowmeDts
Endowment fund
1,488
{901
1,398
19-

EMMANUEL CHURCH. EASTBOURNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Restrl¢ted fund8
The restricted fvnds of the charity comprise the unexp8nded balancas of donations and 918nt8 held on tru$l
subject to SP8cific conditions by donors as to how they may be used.
At1
8•pt•mber
2023
Incomlng R•8ourcos
rgsourco8
•xpended
Transfgrs At 31 August
2024
Jenny Wren
New Building
Benevolent and Appeal8 Fund
5.125
11,158.602)
149
69,282
659,216
2,680
171,8771
139,6841
12,5571
2.530
539,070
272
11,153.328)
731,178
1114,1181
539,070
2,802
Prevlou• year:
At1
september
2022
Incomlng
resourc
Rt$ources
•xp8ndod
Tran•l•rn At 31 August
2023
Jonny
New Bulldlng
Benovolent and Appeals Fund
17,817
91,275
48,572
213.304
3,825
161.2641
11,483,181)
15.682)
5,125
11,158.602)
149
2,006
109,092
265.701
11,530,127)
2,006
11,153,328)
1. The Jenny Wren fund is a Nursery School not regislerod 88 a charity bul owned and ullim818ly govemed by
Emmanuel Church Ifgrmerly Greenfield Melhodlsl Church). Separate 8ccountlng ro¢ords are m8inlained by
the fund and Separate financial slalemen18 prepared whith are consolldaled into this report. The sep8rats
restrtcted fund8 of Janny Wrèn are shown as cre(Jilors due to the immaterial figures involved.
2. The New Building fund originally represented monies from the original 4 churehas together wlh further
grants and donobons received towards the new bullding project. The overdrawn fund was covered by
Ir8nsfer from the Gener81 Fund during the year.
3. The Benevolent and Appeals Fund represents grfls given for 8peclfic projects and then dlstdbuted by the
church.
-20-

EMMANUEL CHURCH, EASTBOURNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
25 Unrestricted fund8
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject lo specific conditions by donors and grantors as to how they may be used. These indude
dè8ignat9d funds which have been set aside out of unrestrlcted fun(Is by the trust¢e$ for Specific purp050S.
Incomlng
Resource•
•xponded
TrJn8for8 At 31 August
2024
S•ptemb8r
2023
Gen8ral funds
834.8SS
158,478
1211,900)
(539,0701
42.361
Prnvlou$ yoar:
At1
September
2022
Incomlng Resourcoj
resourc•s
1X￿nded
Transfern At 31 Augu
2023
General funds
869,577
126,197
{158,9131
12.006)
634,855
26 Analy•l• ol not a880ts bolw••n fund8
Unr•8trlct•d
funds
2024
Re•trl¢tsd Endowment
lund•
funds
2024
2024
Total
2024
At 31 Augu•t 2024:
Property, plant and equipment
Investments
Current 08¥•I￿{lIabl1I￿e8}
2,702
2,702
1,480
42.481
1,480
39,659
2,802
42,361
2.802
1,480
46,643
Unrgstrlctsd
fund8
2023
Re•trlctod Endowment
fundi
funds
2023
2023
Totsl
2023
At 31 August 2023:
Propety, plant and equlpmenl
Investments
Current a88etsl{liabilitsesl
4,938
4,936
1,398
1523,4091
1,398
629,919
11,153,328)
634,855
(1.153.328}
1,398
1517,075)
21

EMMANUEL CHURCH, EASTBOURNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
27 Financial commltsnents. guarantees and contlngent Ilibllltlgs
Al 31 August 2024 the Church believed thor? was Still Ihe sum of £93,000 approximately lo be paid lo the
Contractors being the retention monies due, plus further Monies as yel to b8 agreed in the reglons of £24,000.
These costs are not as yet 8ccrued within the financial Blatements to their uncertainty an¢J further grant
funding will b8 sought lo cover these costs. 11 is also likely that the loan from the Southern Synod of the Unitad
Refomied Church will bè converted lo a grant.
28 Relat•d party transactlons
A substantial number of the Trustee8 were officers of th• four Churches referer￿8￿ in the revlew ol advlts'es
and connected to the Incoming tran8fer of fvnds in recent years.
Thore were no di$elosabl8 related paty Iran$acts'on8 durfng thè year12023.' None).
29 Ci$h genernt￿ froml(ab•orb•d byl operatbon•
2024
2023
Surplu8lldeficltl for tho ￿ar
563,718
11,297,232)
AdJus¢m&nts for:
Invèstment Income recognlsed In stslement of financial activlues
Falr value gainy ond losses on Investments
Depw*ion and impalrment of property. plant 8nd equlpment
(9,2581
1821
2,234
{2,0581
2,234
Movements In worklng capltal:
Decrease In trade and other receiv8bles
{Decre8s¢}Ilncrease in trade and olhor payable8
8,813
{172,8841
294.707
160,414
Cash generatsd fromllab8orbed by) operallons
390,541
1841,8451
30 Anily¥h of chang•• in not fundjlldebti
At 1 S•pt•mb•r
2023
C•sh Ilo*
At 31 Au2u•t
2024
Cash at bank and In hand
188,369
147.020
335.389
Loans falllng due ￿thIn one year
1552.7791
252,779
1300.000)
{364,4101
399.799
35,389