Charfty registrntion numbor 1177439 (Engl•nd and Wales) EMMANUEL CHURCH, EASTBOURNE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Caladine Charlered Cerlified Accounlanls
EMMANUEL CHURCH. EASTBOURNE LEGAL AND ADIIIINISTRATIVE INFORMATION C Aupr R Cafyn C Coulos M H(Mwlh C Jewel P Plvwman A Reid q Richards A Sharp Rev M Sh8hbaz {exlIO} J Stirmey Rev P Tabraham lex-offidol R Graham Mrs H lsh0 MrA Tuffr Appolnted 29 January 2025) Appointed 29 January 2025) Charfty number 1177439 Prlnclpal ad(tr• Emm•Nel Church 48A Uppertcffl RoBd E8Jtboume 8N21 1LQ Ind•p•nd•nt •x•mln•r John Caladln• FCCA CTA FCIE Caladlne Llmhed Chanty House 22 Uppthon Road Eagtboume Eagl Su880X BN21 18F Bankor¥ Truthes for Methodl•t Churth Purposes Central FinarKe Board oftho Method1 Chur( CAF LIM& 25 Kings HIN Aven Kings Hlll St Malllng Kent ME194JQ HSBC 94 Temiinus RoJ Ea8ltrA)ume E881 Sussex BN213ND
EMMANUEL CHURCH, EASTBOURNE CONTENTS Pago Tru6tee& report statement of TnJgtee8' rneponslbllrt188 Indepgndent •xarNn•¢8 report st•tgnth of finan¢a•l a(thiltie• Sl•lement crf fin8Tri81 lIk)n Notes lo the finandal statements 9-21
EMMANUEL CHURCH. EASTBOURNE TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees presenttheiramual report and frban¢Oal statements for the year endod 31 Auwsl 2025. The finarK¥al statements haw preparBd in aLrcdanc8 with th• affj)unting 88t out in note 1 to the financial ststernnts and cThnply wth the Church's Con8b"lution. the Charities A¢t 2011 and "Accounting and ReForting by Chaths.. Ststenwnt of RecmnmerKled Pra1 applicable to Charfls preparin thelr account8 in ac£ordanc& with th& FinanrAal ReFuty Stsndard aPplbI? in the UK and Republic of Ireland IFRS 1021 (effective 1 Jarw 20191" Oblectlv85 and activltl•• Th8 purposes oftha Churth are and shall b8 de8med lo hm been sIn the date offom)atScn :_ {al the advancemenl of the cstian Faith in ar£cffd the doctring18tandard• and the di8aFdine of t Methodi61 Church arbd Untt8d R8formsd Church.. Ibl any Charilable puw for the time being of ary MeXI0Tl. dlstrkt. clrcuft, loc or othw ttganlsation of the MethodS8t Churth and United Reformed Church., Icl any Charitabla wrpose for the Ilme being of any eociety or In8tituilon 8uI)gKliary or andllary to the Methodist Chur( 8rKI United Reformed Church; Idl 8ny purpoge for the Ine being of any SOcty ln9 a Charity 8uhldiw or ancillary to th• Methodist Church and Unll•d Reformed Churth. In xhlevlrvJ It8 purpm. the Charity 11 engage In a range of actNltlo8, etth•r on Ib own or wlth olhwB, IndL¥Jlng (but not re81rficted tol.. il the lebratiOn of publlc worship ii) the leathlng of tho Chr18tlan Faith 1111 mission and evaThJelism iv) pastoral work. induding v18111ng the slrk and the bereaved v) the provosion of facilities a Chvistlan etho8 forth• local comnwn6ty, indudlng (ljut not re8tricted tol th8 elderty, the young and oth&r group8 with special needs 1 th8 8UPPQrt of other charities In the UK and over8e Pvbllc b8n•fft $t•tsmont The Trustees have pakl du• r•gard to guJ8n(x i8$u•d by Chaiity Gommi88lon In deciding whal a(lvitb&s tho Church Should undertake. A¢hl•v•ments •nd perlorm•nce Emmgnu•l Church, Easlboume. is a church and tharity that camg inlo being in January 2018 a8 a partnershlp botren four MethcwJi$l aTr3 Unlted RefoTmed Churcha$ in Eastboume. We are • SirvJl&Congregation Local Ecumanlcal P8rtnership. formed from four o)n8tituent thurcho8'. Centr81 and Greenfield Methodist Churche3, St. Andrews and Upperton United Relorm•J Churches. We use the rnodgl Congtitubon arKI Sharing Agreomonl r8quired by both denun[naons. Emmanual Churth exists to celebrate th6 love of God in wornhip and fdlowship, aThJ erbtsuring the pastlyd care of all it8 member8 and adherents. seek to live out our calling through a ministry of re and compassion to the community we serve.. nSequ)y, a great deal of our aclivty as a thurch involve$ VaU$ groups and gatherings. For example, thldren aThJ lanNlies work indudes wnning our Jenny en Nursery. Litt18 Wens Toddlers, Messy Church and varrous everrt8 throughout the year. In additlon. we run gTOUPS and meth"ng$ for older people and tho¥e ¥t rfsk fr(xn social isolation. Wa r8i8e C{51derable fund8 for a nurythr of chaiilable re8ourtss Ioc811y and nationally, and we arè an actNe parlner in Churches Togelher for Eastbwmo. During 2025 our o)mmunlty V•Y)tts was enhanced by the aFpJintment in September 2025 of a Communty Engagement Managèrfor 25 per week, a po$t for whith we have secured fNe years funding. This investsnent has enable(l us to inc¥ease Jr communty fwtpdnl. for example through I81n9 our connection$ with the local Ukrainian Communty, and incwsing the use of our [fniseS more for community purposes. Being the Chaplain to the Mayor of Eastboume has also brought Emmanuel ¢Jose to various fi¢ events and whip. induding our hosting the Mayor's Harvest SeNc8, sharing in &istL*yJme's CNIC Remembrnnce servi and Paradè, and the E8stbourne Civic Card Sorvice.
EMMANUEL CHURCH, EASTBOURNE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 HaviNJ moved irrto the new premises In Septber 2023, as a Churth we are far establish8d in our new surroundings making good use of them. The Practi1 Completion Certific• was achieved on the premises, ¥nd during 2025 some additi)81 works were complètÈd to Imp0Ve the building. For example. Cheegmur undertook suppl•mtary drainage work8 and redecoraion, and a local building firm o)mpleled th8 J8nny en roof garden covering in order to provide shelter and enhanc8 the OLttdoor play for th8 nursery. During 2025 we also athieved our Bronz8 EcTrChurch Award, and ¥e wothing towards our Silver Awanl to minimise any environmgntsl iryact and to allgn rne do8ely with Melhodi81 and United Refomied pdoribes for thurthe8 In the ¢oming years. The mmiTrJ ye¥r will s88 Emmanuel only b•ca)mir#J more settled into the new premises. and expandlng 8ense ol mison in the communlty In which we Iwe. Emmanuel will continue to benèfit from strong lay leadership across key areas of g)vemance, finance and administration. and will a150 continue lo utili8e the gifts ol its members and communlty in wcfship. mission. and ojmmunty work. This coming year wll alw see a change 89 8 new minister wlll be appointed to lead the church for the years ahead and lo have pastoral re8pon$ibilty for ils peopl•. Thè oThJoing purpo80s ol Emmanuel wlll remain tha 8am8- that we hold to ow calling to love an<1 and serve our neight(ur In all the ways, to anable UB to be an offxllvg Christian pre8ence In Eastboume. Flnancl•l revl•w Th8 church recoTded a defiul of £134.783 in the year ended 31 AUgt 2025 on 811 frjnds a8 it contlnuod work gn Ihe new church buildiThJ project {2024". eU1S of £563.716). At tho end of th8 year the churd) had overdrawn funds of £106.572 on g¢noral fvnd wth the i$8ue belng 8thrnssed. RuoTh•1 pollcy 1118 the policy of the Chur¢h that unrestricled funds which have not been de$ign4led for a spedfie use Should b8 maintained at a level equivalent to tsvelve monlh's worth of minlstenal c>J8ts1£133,4001 th& Ilkely rnsl of staff redundancy payments1£8.0001 lo a total of £141,400. The Trustses considers th* rèserves at this level will ensure tho1, in the event of a 8ignfficanl drop in fijnding, they will bè 8ble to continue the Chl,9 ciirrent xtiviues while conBiderafjcfi 1$ given to ways in wfM¢h additional funds may be raiBed. This has not beèn attainable Sn retxnt years becau8e of the constnKti¢)n CA a now thurch bulldlng hao significanlly affo¢tod rn8erves held. The Chufth hcy8s to addresB thls 8ltualh?n now that the building has bètsn ffini8hed. Rljk al$m•nt The Trustees has a88eBeed the major rfBks to whld) the ChLwth Is expoBed, and are sati$fi8d that systems are In pl lo nNtigate exposure to the mar rtsk8. Structur•¥ govomanco and man•gom•nt The Churth is governed by ts ConStU110n for a Single Congregation Local EcumeThc81 PathorBhip ISCLEPI adopted 7 January 2018 and registered wth Ihg Chanty Commission on th# 6 March 2018.
EMMANUEL CHURCH, EASTBOURNE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees who semd durir¥J the year and up to ts Il of wgnalure ofthe finanual sta18n$ were". CAug T Ban R Caffyn C Coules P Easton M Howarth C Jthvell P Pl¢)wman A Raid Rlchards A Sharp Rev M Shahbaz18x-offi¢io) J Stinney Rev P Tabraham {8x-offldol R Graham J Gray Mrs H Wal$h• MrA Tumer (R•8var•d 29 January 2025) ID8LY88ed 1 June 20251 {R•8ignod 10 0th8r 20241 {App(Mnted 29 January 20251 {AppdntwJ 29 January 20251 Ex-offido TnAtee8 arn the mlnbstsr8 ollhe LEP. ThoT• C4n bo a maxiThMMn of 16 018Cted Tw8tee8 and 12 Copted Tru8t•es. TnJ8te88 are olethd after b•iThJ nomlnatsd aThJ votsd at a Congr•ggtional Meètiryj. None of tho Twat• ha• any beneffdal int•re•t In the LEP. The day to day opwouon of th8 thurth b8 lead ty Rev P Tabraham 8ThJ Rov M Sh•hb8z together wbth support, pg$tor818nd 8dmlnl8lrative #taff 8uWoct to tha oversvJht of th• Tru$tee8. Trust•• tralDlng Specthc gUPPOrttrainlng and guldAn¢e is giv to Ihe TnJ8teeB by the M&tlwJdl8t and United Refomwd ChurcheB. The TfU8tee6' report was 8ppmved by Ihe Board of TnJ8ts•8. Rev P Tabraham lex-offido) Chalvman ofTrust80• Dale.. 11
EMMANUEL CHURCH, EASTBOURNE STATEMENT OF TRUSTEES. RESPONSIBILrriES FOR THE YEAR ENDED 31 AUGUST 2025 The Tmstees are responble foT Pf8pariry Ihe Trustees. Report and the financial statemerts in aCrdancE with aptible law and United KiTrJdc¥n Ac(yJunting Standards {United lfjngdom Generalty Attepled AcCUntIng Practice). The law ap1¢able to chaiiti•$ in Enand and requiras tha Tntets to prnparo fmancial StateMts for each finana31 year vthith give 4 true ènd fair view of the state of affalr8 01the Church 8rKI of the ineomlrvj r980UTce8 and application of resources of the Church for that year. In preparing th firtaal statements, the Tnrntee3 a require(I to.. - stslect suitable accounling wliries and then apply them u)nsistenUy.' - ob8erve the methods and prinrAples in the Chafitrès SORP., - make judgemènts and eslimales that are reasonable and pnJd8rt - 8ts1è whether applicable accounllng stsnd¥rd$ have been followed, suwact to any matwi•l dyrtures digclosed and explained in the finanraal statements,. and - prepar8 the IOnan¢ial Jtstements on th& wiro corThrn ba818 un5$ bt 18 Inappropriate to pr88urrn Ihal th8 ch8dty wlll conllnw In cpernuon. Tho Trustee$ r8gFJnsible for keeplng sufficient gcwunling record¥ that dls¢108e with reasonable acruracy al any time the flnanclal PltIOn of the Churth and enable tham to ansure that tho flnanclal $tatements mplY wlh the Chariti'es Act 2011, tho Charfty (Accwnts and R8POrts1 Regulations 2008 and the prlsIonS of the trust deed. They are 0190 responsible for safeguarding the 8$$91s of the Church and hen for taking rè8onat48 step8 for the prèvention and detectlon of fraud and other irregularib"es.
EMMANUEL CHURCH, EASTBOURNE INDEPENDENT EXAMINER'S REPORT TO THETRUSTEES OF EMMANUEL CHURCH, EASTBOURNE I report to the Trustees on my examlnation of the financaal statement8 of EThnbl Churd). Eastb)ume (the Church) forthe year ended 31 August 2025. ponslbilities and basi¥ of ff•port As the Trustees of the Church you are respsible for th8 w&pa(atl of the financi statements in accordance wth the requirement8 olthe Charrtie8Act 2011. I report in resp•ct of my examThtioTh of th8 Chwch's finaraal 81atem•nts caThied OLrt under 8edlon 145 of the chae3 Act 2011. In carryiro out my examination I follovthl the Directron8 given by Charty Commlssion under seCtk 145151(b) of the Charibe$ Acl 2011. IndonOt exafftinfrrfs slatomont Sinc8 Ihtr Churth's gross iom& exceeded £250.000. th8 Indepondent exambner mu¥t be a momber of a bo¢ty listed in Sedit 145 of the Charities Act 2011. 1 confirm Ihal l am quali)led to Ldertak9 the examinalion becaus8 1 am a member ofACCA. whith 18 on? ofthe118ted bodle8. Your attention 18 drawn to Ihe fact that tho (arity has prepawd th? finan¢xal statsments in acttyd8nce with the relevant v8r8ion of the Statement of Recommended Pr8(alce apICable to chaiilios preparing their finanLyal statomonts In a¢o)rdance wlh the Flnandal ReForting Standard applicAble in Ihe UK and Republi¢ of Ireland (FRS 1021 in preferenc£ to the AcLThnb'ng ar Reportin9 by Charities.. Stat•mènt of R0Mmenda(1 Pracb"c issued on I Apn'l 2005 whlch 18 referred to In ext8nt regulatlons bui has now been withdraY4n. l understand that this ha8 been don8 In Order for the IlnvKI81 statements to ptovldfj a and fair vbvw In accothnca with UK Generally AwtedAcCOIln9 Prathce. I have ¢))mplotsd my èxamlnat5on. I confinn that no matters hav8 com• to my attenlhjn in Crction wlth Ihe examin8tion ging me cau88 to balieve that In any matertal TgSF4cL a¢rUntir#j rerdS ffj not kept in respect of ts chu a8 reqred by Sedon 130 of the Charllles AL 2011. the finan¢ial $tgmgrrt8 do nol accord th Ihog• rerdS., or Ihe financi81 st8tements do not comply wlth the appllcbl8 requIrennts con(1n9 thè fom arhj cA>nt8nt ol financlal 8tstements set 0 in the Charliies (Accounts and Reports) Regulations 2008 other than any requirement that Ihe financw statements give a true gnd falr Viv. whi¢h is nol a matter considered aB part an Ind8p•ndent ex8mSnalion. I h8vo no •Cm• and have come acTO88 no other maltsTS in conngcthn wmh the oxamlnation to vhth attentlon shId bo drawn kn th[8 report In ord•rto engble * propor underntsndlng of the financial 8tatsrrnts to be reached. John Caladlne FCCA CTA FCIE Caladine Limit8d Chantry House 22 Upperton Road Eastboum& East Sussex BN21 18F Date..
EMMANUEL CHURCH, EASTBOURNE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 Currgnl Ilnancial year UnveBtricted Rostrktsd Endowmgnt fund• funds funds 2026 2025 2025 Totsl Totsl 2025 2024 Incomo from: Oonalions and legad•8 Charitable adv.88 Other trading activitie Investments Other in¢xma 105,980 72.544 68.293 178.524 88,293 17.2 8,394 816.614 48.026 12,129 9,258 3,627 17.298 8,394 Total Incom? 131,670 140.837 272.507 889,654 Expandlturo on: Chaiitable aclivbtle Other costs for the Emmanuel Churth naw building prol8Ct 190.875 80,197 271,072 286,335 11 136.202 136,202 39.683 Tot1 •xp•ndltu 190,875 216.399 407.274 328,018 Net galn8111088•81 inve8tment8 15 1161 {161 82 Not Incom{0XPend1r•) (59,2051 175,562) 1134.7831 583.718 Transfers bthe¥n funds (89.7281 89.728 N•t mov•mont in fund• 12 (148,933> 14.166 116) 1134,783) 563,718 Rocon¢lllatlon of fund•'. Fur bal8nca8 al 1 SepteMr 2024 42,361 2.802 48.843 1517,0751 Fund 1•¢0* at 31 Augu•t 2025 (106,572) 16,968 (88,1401 46,643
EMMANUEL CHURCH. EASTBOURNE STATEMEKf OF FINANCIAL ACTiwfiES (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Prior finan¢lal yoar Unrn•trlctod R•strfct8d Endomnent lund¥ fvnds 2024 2024 Totsl 2024 Income friKn'. Donab'ons and leg4 Charitable activfaes Other trading arANlb'os Invesiment8 Other Income 133,462 683.152 48,028 816.814 48.028 12.129 9.258 3,627 12,129 9.258 3.627 Totsl Inco 158,478 731.178 889.654 Exp•ndknr• on: Charitable act11{99 other costs for the Emmanud Church new bulldlng project 211.900 74,435 288.335 11 39,683 39,683 Totsl •xp•ndltuv• 211,900 114.118 320.018 Net gain110•804I ¢Jn InstMents 16 82 82 Not Incomgllwendlluv•) 153.424) 617,060 583,718 Tran8ferB batrn fimd• (539,070) 539,070 P4•t mov•m•nt In fvndi 12 1592,4941 1,156.130 583,718 Re¢on¢lll•tion of funds: Fund balances at 1 September 223 834.855 (1,153,328) 1.398 1517.0751 Fund b•lan at 31 Augu•t 2024 42.381 2.802 46.843
EMMANUEL CHURCH. EASTBOURNE STATEMENT OF FINANCIAL POSITION ASAT31 AUGUST2025 2026 2024 Flxgd assets Property. plant a1 equipment Investments 17 18 1.468 1,484 2,702 1,480 2,932 4,182 Tr8d8 and olh8r receivables Cash at bank and in hand 19 20 22.656 203.641 14,331 335,389 226.297 1317,369) 349,720 1307,2591 Curr•nt Il•bllStiq• 22 Nèt cuThenl (liablllllesllasoets {91.0721 42.461 Totsl •••ets l•s• ¢urr•ni Il•bllttlo8 188.1401 46,643 Capltal fund• End(Y•yment funds- g•n•ral Incomg fvnd• Restricted funds Unrestricted funds 1.484 1,480 18,968 (108,572) 2,802 42,361 (88.1401 46,643 The 8t8temgnts were apyoved by the Trusts86 on ... . R8v P Tabrnham lex-offiuo) Chalrman of Trusto A Reid Tro••ur•r
EMMANUEL CHURCH, EASTBOURNE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng Wi¢iex Charlty Inforniatlon EmmaThJel Church. Eastboumg 19 8 tharitabk Loc41 Ecurrnlc41 Partnernhip ILEPI trust govemed by ils Constitution adopted 7 January 2018. 1.1 Bas18 of pr•p•Mtion The finanoyal 3tatements have bgen Prepa In ¥¢tKxdance tha Church'8 Conslitulion, the Charit Act 2011 and "Accountlng and Reporting by Charities". Ststement of Re(nynendeO Pr8clke applicable lo Charities preparing thr aCU1}ts in aOrdan(% With the Financial RoFKYb'ng Slartdard applicable in thg UK and Republic of Irebnd IFRS 1021 (effective 1 January 20191.. The Churth is a pu1¢ Benefft EntY as defflned by FRS 102. The Chur( has taken advanta of the proviyion8 in Ihe SORP for charfti•8 apptylng FRS 102 Upd818 Bulletin 1 not to prepare a Slatem# of Cash Fkyds. The finanraal statem8nl$ have departed from the Charities (AOUThts Repts) R8gul8lion$ 2008 onty lo the extent requlred to provide a true aTrJ fair view. Th58 departure ha8 involved foll(YMng the Statement of Retornmended PradtC8 for charikn'•8 apptying FRS 102 rather than the version of the Stslemenl of Recoffnended Practice vthlch is rofarr8d to in the Regulation$ but which has sinc4 been draWn. Th& fjnandal staloThnts are prepar•d in 8lerfing, which 13 the functional ojrrency of the Churrh. Monetary amounts in these finanaal $lat•merrts are lfided to the neaTg8t £ The finandal slalements hove been prtyared the hl8torical cost o)nv•ntion. nCiPal accounts'ng polici88 8dopted are sel (xrt bdow. 1.2 Golng ¢onwn The Ir88 aCkr that rnsgTh•8 are Theft negativo aNJ ore taking apwopriate 8tsp8 to rebulld the88 re8ervaB over Ihg Cong year. 88sed on the InfOrMaOn pnwlded In Note 21 and 26 81 tho tiftw of approvirwJ th& finanoal statements. the Truslee8 hav¢ a rea80n8ble.expectation that the Church has adequale re$ources to conlinue in operational StenCE for the foreseeable fvt. Thus the Trustees o)ntinue to adopt the golng c>Jnc•m ba818 of accountlry In prnp8rir¥J the ffinorKial statements. 1.3 Charltabl• fund• Unre8trlcted fund8 arn av8i18ble for al ts dIre100n of th• Tru•lees In furtheran of th•ir ¢hwltsble objectives. Restrlcted fijnds are subiect to spedfic condition5 by donors or grantors a$ lo how they nwy bg used. The purposes and us89 of the restricted fund8 are sg1 OLrt in the note8 to the finanaal statements. Endtrwment fiJrK15 are S'eCt to yofi¢ (Kndrfions by donm that the capitsl must bg malntaknad by the Church. 1.4 Inwn? Irmme is recognis&J vtsi the Church Is legalty enlived to ft 8ft8r any perfom18nGe ndrtIOnS have been met, the aftnts can be m•8red reliably. and bt is probable Incom8 will be I1ved. Cash don81ions are recognised on recèipt. Oiher donations are reccgnlsed orKe the Church has been nclifitd ofthe donatn, Lnlass condibons require defwral ofthe aTh. Tax recoverable in relation to donations raceived under GfftAid or deeds of (J)venanl 15 r)gnised at th6 ti ofthe donation. It is thè policy that these sum8 are edIted to the General fund then di9burs8d WrdInglY.
EMMANUEL CHURCH. EASTBOURNE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounllng pollcios IContlnu9dl Legac4es r8cognis•d on TOt or otherwise il the Church has been Wffied of an impenithng distrfbution, the amount IB known. lj receipt Is expected. If the amount IB not krthvn, the acy 18 treated as a ¢x)ntill9ent asset. 1.$ Expenditure abilities are recognised vthen a con8tru¢ti¥ Obli9ati exists, the payment 18 probable and Ihe obligation ran be rw8ur8d or estimate(I feliably. Resource$ expended are atlocated to th• yrtlculor o)st ¢entre to which they relate and IrKlude irrecoverable VAT. 1.6 Prop•rtyi plant and oquipmont Prop8ty, fixbjres and equipment ao InltSally m&8sur•d at cost arwj Bub8equ8nUy mèa8urnd at or valuation, nel of depidtion and any impaimient losses. D•prec$8tlon18 rerLJgnised so a8 to WTtte off tho c¢st or valuation of a8Bets1858 their rti8idual valu•s over thair Useftjl live$ the folbwin9 ba8i8'. Flxtur88 and equlpmenl 20% on a straght line ba818 Th• gain or1089 arising on the diSF)sal of an 858et 1$ dotemilned as the difference btheen tho 8ale proLxe<l8 and the carylng value of the 8SSat, and is recognlsed In the statement of fin8noal activilies. Land and 8ulldlng8 A legally bindlng sharing agrenent 8afeguardB both donomknallons vestad financial Interests in the 611e and premises, whlch have boen wepared In 1rdanc0 with belng a Bingl• (x)ngregalional local ecumenical partngrship. The Enwnanud Church, Upp8rton Road 18 owned by the United Refom)ed Church ISouih&m SyncJ} Trust. The beneffiaal ownership of the Man8e3 at Decoy Drlv• 8nd KirKJs Avenue are with the Centr81 Sussox United ATra of the Methodl8t chUh and the United Refomd Church (Southem Synoj) TrusL Emmanuel Church are responsible for the running costs 01 the Unitèd Refomied Manse In ng5 Avenue. Tho man8e runnlng costs of the Mathodist proporty in Decoy Drive the responsibility of thg Contral Sussex Unltad Area. 1.7 NoTr¢urr•nt Invo•lm•nt• Fixed asset investments are initially measured 8t tran88Ction oxduding transaction eijsts, and 8r8 subsequenlty measured at fair value at each repothng date. Change5 in fair vdue are recognised in net in¢omellgxpwdiiurg) for the ygar. Transaction ¢x)sls are expensed a$ incurred. 1.8 Impalmnl of non<uTrnnt a880ts Al eath repcKVn9 end date. the Church reviews the ¢aTrying amounts ol its trng10 assets to detemiine vthether there is ary indK3tion that those ass¢ls have suffered an impairrnenl loss. If any such indication sts, the recoverable anw)unl of the asset Is e8ts"m8ted in order to detennine the extent of the impaiment loss (if any). 1.9 C••h and cash oquivalents Cash and cash equivalents indude cash in hand, d•5 hdd at call wth banks, other short-tem liquid invèstments with original matunties of three mnths or le¥8, and bank overdrafts. Bank overdrafts are shown thin borrowing8 111 current liabilities. 10-
EMMANUEL CHURCH. EASTBOURNE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accwntlng pollclos Iconorndj 1.10 Finand•l Instrum•nts The Churth has elected to 8ppty the provisions of Secon 11 'Ba81c Flnaneial IngtNnRnts' of FRS 102 to all of 118 financial instwments. FinarKial instruments are reojgnlsed kn the Churth's bal&nc sheet when the Churth beMe9 party to the CctractUal provisions of the InstnMnenL Fina191 a88ets aTvJ l1akn1es are offrt wlth the n•t amoLKtts preted in the finanrial slatom•nls, when th8r8 is a legally errforceable right to Set off reo)gniBed amounts thorg18 an intentknn to 8etUe on a net ba8ls or to realise the asset a{ soW• thè liability sImuharj$Iy. Bask Ilnanclal•ss•ts Basic finand81 assets. whlch Ird• t18 and other raeav4ble8 and czsh and bank balan8, are Inltlally measured at tr8n8acon price induding transaction rx3ts and are Bubsequenuy (grried 8t amcffused o)st UBing the affective inlere8t method unless the a[rarMwt c•n8b"tutes a finanrang trans9d. where the transaction 18 measured at the present value of the fijiure recapts th'scoLmtsd al a market rate of interest. Flnanoal 8B8etB da88ified as T1vable wltrin onè ye#r ¥8 nol amor8•{1. 8aslc IlnWK1IIblIItt 848ic financlal liabilities. indLMling trade ar other payabl98 and hnk loans are initially reo)gnised al IranBaction pric• unle8s ts affgement oJnglitute$ a financing tranSlI0n. whare debt inBtrumenl 18 measured at thè present valuo of tho future payments di8countad at a mwket rnte of interèBt. Flnandal lièbilibes dassified a$ pay8ble within one year are not amorti88d. D¢bt in8trum&nts Are 8ubB8qLnlly TI¢d at afflcrfu¢d r4st. U8iThJ the effecfve Inter081 rat• mathod. Llwocognhlon of Ilnanelal lIlIe8 Financlal liats'lth'88 we dar00)gnid when the Churth'8 contractual obllgaUon• explrts or ara dS8tharg&J or can&811ed. 1.11 Employ•• b•n•llts Th8 eost of any unuued holiday enlrflem8nt18 r•cognl8&g in the parlod In vthlth employee'8 8ervlceB are re¢ved. Tefminafjon benefits are rewgni8ed wnmedialely as an expense when the Churth 18 domonstrably (Mtte to lermlnate the employm8nt of an employee or to prode tsrminatyon benefft¥. 1.12 Rotirnmont b01¥ Payments to daffineil o)ntslbuilon retiremènt benefit 8¢homg8 are dwged a8 an expen8e as they fall due. crftlcal accountlng •8tlm•ts¥ and Judg•fflents In the applilon of the Churth'8 alzounting poltdas, the TnJ8teeB are requTrd to make Nidgements. estim8tes and assumptions about the rryIng amouni of assets and liabil0$ thal are not readily apparant from other souicas. The estimates and assoc4ated assumptkJn3 8re based on historical 8xperiw)ce and other faclors that 4re consKlered to relevant. Acuo1 rg8uIi8 may differ from thase 88llmole8. The eslimats8 and underfyirrfJ assumption$ are reviewed on an ongoing basis. Revisions to ac£ounling estimates are regnised in the period In vh)io the estimato is [Sed whèra the revi3ion affects only that period, or in the pèriod of the rewsion and future periods where revision affects both current ¥TrJ fvture pwiods. 11
EMMANUEL CHURCH, EASTBOURNE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Income Irom donations and legacle Totsl Unrestrictsd Re8trl¢t•d funds 2024 Total fundB 2026 fvnd* 2025 2026 2024 2024 t)onalions and gffts 105,980 178,524 133,462 683,152 816,614 Donallon8 And glft• Church offenng$ and gift8 Gfft aid r8mrabb8 Legaue8 Grants IURCI Grant CSUA- sale of Greenfield Road Church Inel of costs) Jenny Wren gifts 88,541 17.439 52,085 9,728 140,626 27,167 98,186 25,270 10,WO 53,252 3.230 151,438 28,506 10,000 100,000 100.000 505,414 21,256 505,414 21,256 10,731 10,731 105,980 72,544 178,524 133,482 883,152 816,814 Income from charftabl• actlvltlo8 Ro•trlctod Restrlcted fund• funds 2026 2024 Ch•ritsbl• ActMt•• Jenny Nursery Schod (Fa) 88.293 48,028 Incom• fr¢m other lrndlng act6vlU Unr••tri¢t•d Unmtrl¢t•d funds fund$ 202S 2024 Letting and licensing arrangemEnts 17,296 12,129 12-
EMMANUEL CHURCH, EASTBOURNE NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED) FOR THE YEAR ENDED 31 AUGUST 2025 Incomfr from InvoJlm?nts Unrn•trlcknd Unrg¥lrl¢t fund8 funds 2026 2024 8.394 9,258 Olhor Incom• Unrg•trlQt Unro•trlct•d fund• fund• 202S 2024 Exhlbhlon Income 3,627 13-
EMMANUEL CHURCH, EASTBOURNE NOTES TO THE FINANCIAL STATEMENTS (CorINuED) FOR THE YEAR ENDED 31 AUGUST 2025 Expendlturn on ¢h•rlt•ble actm Charftoblo Actlvltl Charitable Acb"¥fties 2025 2024 Dlrnct costs Staff ¢ts Dopreaab'on and Impalmnt Lrf• Wren$ other cKtsts Jgnny Other rSts Clè8nlng Man8e and mini8ty costs Bullding repalrs and maintenanc• Uliltty co818 Wor$fv"p eo8ts Asse88ments MellKxlist Chur A&rye83ments Unltad Rafomiod Church Ulilllle8 and insurance u)sts Sm811 equipmenl ond m•ntongn Exhibition o)sls Training Loan intorn81 poyoble Sundries 61.496 1.234 5,115 5.018 7,20S 8,052 87,471 2,234 3,608 4.407 8,t15 7.800 17.710 20,578 1.176 98,400 23,750 9,189 4,717 7,789 414 9,322 181 108,240 23,920 5,284 3,079 78 2SO.840 287.797 Grant furmllng of athvltseB (880 note 91 14,309 12.227 Sh•rg of gupportand govorn•n¢• colts {M• not• 101 Support 2.395 3,528 1.576 4.735 271,072 286,335 An•tysl8 by fund Unrestricted fundy Restricaed lund6 190.875 80,197 211,900 74.435 271,072 288,335 14-
EMMANUEL CHURCH, EASTBOURNE NOTES TO THE FINANCIAL STATEMENTS (CorINuED) FOR THE YEAR ENDED 31 AUGUST2025 Grnnls p•yalJl• Charftsbh Charitsb Actlvlll•s 2026 2024 Gwts to in8titullon8: OthBr 13,993 11.828 Grats to in(vidual• 316 10 Support co•ts illocatsd to actlvbli 2026 2024 Admlnlstrallon 2.395 3.528 1,576 4,735 8.311 ChaTitable Activltle$ 8.311 2020 2024 GrnIn¢0 co•ts comprfm: Ind8p•ndent ex•minat)n foos AnneY Admlnin8tratk*) ts)8t8 1,380 2,040 108 1,370 3,250 115 3.528 4,735 11 Olher co•ts for th• Emmanu•l Church n•w bulldln9 projoct fund8 funds 2025 2024 New buildtro- conslmction wo5 New building- professional f 131,060 5,142 22.138 17.547 136.202 39,683 15-
EMMANUEL CHURCH. EASTBOURNE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 12 Nèt movement in funds 2025 2024 Tho net moverrtht in funds is stated •ft•rchargingllcreditinyl: Fe88 payabk to the chgrityb iThJependent examlngr.. - fr)r the inthpendent examination of the chavlty's Iln8nd81 Statements - fr)r othèr financial servicEs oeprecj ofowned propaty. pLint equipment 1,370 3,250 2,234 2,040 1.234 13 Tt None of the Trust88s lor any pgrsonB connethid with them) r•ve{l any remun8ration or bafft$ from th8 Church during the year. The mlnlsters Iwho are •x-offi¢lo Trustee$) Rev Paul Tabraham and kn mn8 Shahb8z r1ve a s15pend dlrectly from the Mathodist Chlth l United Refmed Church. Oonatyong from the TrustO88 and thoir rdated Parti amounted to £58,778 12024.. £49,847>. Th18 ffigur8 Includes separately idèntiffiatAe donations and exclud08 amounts given 88 part of offering8, where the Indlviduals Concam cannot be separately identified. 14 Employ004 Th• average MontrY numbar ofemployee8 durlng th? yoèr was.. 2026 Numb•i 2024 Numbfrr Llttle en$ playgroup supervlsor Jonny Wren Nursery School staff rotal Employm•nt Ct8 2025 2024 Wage8 and galartes Other panon costs 60,454 1,042 86.398 1.075 61,496 67,471 Consultancy fees paid to the Liwe thns playgroup 8Lpervi8or Induded in ttle VWen8 other costs In Noto 8- Charita• activities. Th•re wer• employees wthose Nal remuneration was moro than £80.000. R9munDrnlion of koy managDment pfjThonn•l The key rn8nagernenl personnel of charity would the Ministy 5tsff. who are paid by tho overseging IM)digs for the Methodist and United Reformed Churthes- note 13. 18-
EMMANUEL CHURCH, EASTBOURNE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 15 Gal and I0e5 on lrnie¥trn•nt• fund• fvnd 2024 Gain<108) arO8kng . Rovaluatn of vestMe[S (16) 82 16 Taxation The thority 18 oxemptfrom tsxauon on Ils activM85 b8c4u8e all it8 18 applled for tharllable purpo8e8. 17 Proporty. planl •nd aqulwnt Flxturn•Jnd Co•t At 1 Septsrthr 2024 11.170 At 31 August 2025 11.170 Doprncl•llon Ind ImpAlrm•nt At 1 September 2024 Depre¢iatlon th8rge(l in th• year 8,468 1,234 At 31 jgUt 2025 9.702 Carrylng amount At 31 Augu812025 At 31 AugLw¢ 2024 2,702 18 Flx•d 0t InvMbnvnts Trust P•rn)anonl Endovlment Coyt or valuallon At 1 Septemter 2024 Valuation changes (16) At 31 Augu8t 2025 1.484 Carrylny •mount At 31 August 2W25 At 31 August 24 -17-
EMMANUEL CHURCH, EASTBOURNE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 19 Trado and othw rKolvablg9 2026 2024 Amounts falling due *Ythin one year. Trado receivables Gift " recelvable pay13 and acuued Inccffle 393 11,818 10,445 930 13.401 22.656 14,331 20 Cash at bank 2028 2024 Charitl8s Aid Foundation Bank Certral FinarTh Board of the Methodi81 Church Twstee8 Methodist Chjrch pu$e5 Jenny Wren HSBC 78,195 117,774 10 7,662 73,362 257,778 10 4,239 203,641 335,389 21 Borrowlng• 2025 2024 Loan from Soulh8m Synod the Unlted Refonned ChCh 300,000 300.OTrJ P8yobl• wilhln on• yaar 300,000 300.000 The temis of the loan frorn the SoLthem Synod of the Uniled Refonrthj Church are cwrrentty ear. and are ubiect to neg¢)tlallon. Adequate ftjnds arè not ¢urTenlty avallablo lo this balanc• but it IB anti(>pated that this wll be tn¥ted into a in 2026. 22 Curront liablltti•• 2025 2024 Note# Loan5 Other taxation and ¥ocipl Other payables AeAyuals and deferred inco 21 300,000 157 3,392 13,820 300,000 973 1.8e6 4,820 317.389 307.259 18-
EMMANUEL CHURCH, EASTBOURNE NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED) FOR THE YEAR ENDED 31 AUGUST 2025 23 Relirement bwxllt ¥chem 2025 2024 D•fin•d ¢ontrilxrtlon •chemg Ch8roe to PTofft or1088 In reBpg ofd8fined (¥)rrtrfixrtjon aceme8 1.042 1.075 The Churth op8rat•8 a d8fin8d contsibuucffl pen8bn 8theme all quglrfying empbyees. The a88ets of th 8theme are hdd separatety from those ofthe Churth in an independenyy administered fijnd. 24 Endowm•ntfund8 Endowmerrt kndB represent assets which must hekl permanenty by the Churth. Incom6 arising on the gndowm8nt lundB can be u8ed aCcdanCe with the objects ofthe Church and 1$ Induded as unTestrfcted income. Any cBpital gain8 or lo$ws artslng on the a880ts forni part ofthe fvrKI. At1 S•plwib•r 2024 G•ln• •nd At 31 AUll1 2026 1.480 181 Prevlous yur: At1 S•pt•fftr 2023 Galn8 •nd At 31 August 2024 Pormanont 0nd01n0nI8 1,398 82 1.480 26 R••trktsd fund• Th8 rastrictod ftAnd8 of tha charlty mprIse the unexpended balancos of donatlon$ and grants hdd on trust 8ubSed to specific conditions by donors a$ to how they may be u8ed. At1 8eptsmbor 2024 Incomlng Resource8 rn$ourc oxpgndgd Tran8f8Y• At 31 August 2026 Jenny tren New Building Benevolent and Appeals Fund 2.530 79.024 51.950 9.883 {86.514) 1136.202) {13.683) 15,040 84.252 5.476 1,928 2.802 140.837 1216,3991 89,728 16.968 19-
EMMANUEL CHURCH, EASTBOURNE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 25 Rwlrkted ndS Iconlinuodl Prnvious y•ar: At1 InMming Rmources Ttan•f•r8 At 31 August 2024 2023 Jenny Wren New Building Benevolent and Aopeals Fund 5.125 11,158.602) 149 69,282 659,216 2.680 (r1.877) 139.6841 12.5571 2,530 539,070 272 11.153,3281 731,178 1114,1181 539,070 2.802 1. The Jenny fvnd is a Nurnery School not registered a6 0 chartty bul ned and uKlmatoly g)vemed by Emmanuel Churth Ifomerty Greenfield Methodist Church). Separate accoLmtin9 record5 are malntslned by the fund And sèp8r8te financial statements prepared whith are con801idaled Into thi8 r8POrt. The separate rn8tricted lund8 of Jenny V•n are Shown ao ueditorn due to th• immatorial figures involved. 2. The Bulldlng fund originally represented mon3 from the original 4 churche8 1090ther wth lurther grants and dOnaon8 received towards the new building projec. The overdrawn fund has been covered by a transfor from the General Fund. J. The 8ene¥ol8nt and Appe81$ Fund repre8enl8 gffts gi¥•n for 8peufic prolects and then dl8tributed by th• churth. The tran8f8r in the ygar covers defidls on fund balances. 26 Unr••trlGt•d funds Th& unrn8trk*ed ndS ofthe crity comprt88 th• unexpended balance6 of donallons and gr8nt8 vthich a not subject to speofic cOndonS by donors gr8ntor8 to how they may be used. These ind[9 dg$ignated funds wh¢ch have been set a8id8 out of unrestricted fijrth by the busl8e$ for Speclfic puse$. In¢oming Septwnbor rnyources 2024 Re8ourc8• exp8nd•d Trnn•lern At 31 August 2025 General fvnds 42.361 131.670 1190.875) {89.7281 {106,5721 Prevlou• yo•r: At1 Incomlng Resource8 SDptombor mources •xpndod 2023 Transforn At 31 August 2024 General fvThJs 634,855 158.478 (211.900) (539,070) 42,361 The Officers and Tmstees are taking steps to dear the overdrawn General Fund balano as detsi18(l in nota 21 or by raisiThJ other fvnd8 through ngregatIonal giving. -20-
EMMANUEL CHURCH, EASTBOURNE NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED) FOR THE YEAR ENDED 31 AUGUST 2025 27 Anal1• of notagth bel%w•n Thd* Total ndy 2025 fund• 2025 2025 2025 At 31 August 2028: Propoty, plant aThJ lyu1pThnI Investments Current aB&dsl{liabillties) 1,488 1,464 191,072 1,464 1108.040) 16,968 1106,572) 16.968 188,140) unrl¢trd Rtttrfct Endomngnt fund• funds fund• 2024 2024 2024 Total 2024 At 31 August 2024: Property, plant and equiFYn8rrt Investments Current as88tslllbobilili881 2,702 2,702 1,480 42,461 1.480 39,659 2.802 42,381 2.802 1,480 46.643 Relat•d party tranMctlon• Thwo were no dledc•abl• relatsd paty tran8adtcffl8 durk¥J the year12024'. None). 21