# **EMMANUEL EVANGELICAL CHURCH (Baptist) Newport**
# **TRUSTEES REPORT AND ACCOUNTS**
11th November 2019 to 31[st] December 2020
## **Registered Charity**
## 1186269
## **Registered Address**
Emmanuel Evangelical Church Rutland Place Newport South Wales NP20 2EL
## **Charity Trustees**
|**Trustee name**|**Office (if any)**|**Dates acted if not for whole year**|
|---|---|---|
|Bernard Lewis|Minister|Retired October 2020|
|Andrew Pitt|Minister|Appointed November 2020|
|Ian Davies|Hon. Secretary & Elder||
|Gareth James|Elder||
|Trevor McMillen|Elder||
|David Pegington|Elder||
|George Heward|Deacon||
|Mark Jenkins|Deacon||
|Neil Jenkins|Hon. Treasurer & Deacon||
|Paul Jenkins|Deacon||
|Isaac Lewis|Deacon||
## **Independent Examiner**
Haines Watts Chartered Accountants - 7 Neptune Court, Vanguard Way, Cardiff, CF24 5PJ
## **Bankers**
The Cooperative Bank - 27/29 Commercial Street, Newport NP20 1HJ CAF Bank Ltd - 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ
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## **Aim and Purpose**
Emmanuel Evangelical Church is an independent Evangelical Church with objectives as defined in the constitution.
1. The Advancement of the Christian faith in accordance with the Basis of Faith, primarily but not exclusively within Newport and the surrounding neighbourhood; and
2. Such other charitable purposes as shall, in the opinion of the members of the Church in general meeting further the work of the Church.
On occasions this is done in fellowship with other like minded organisations. In pursuance of this aim we are a member of the Associating Evangelical Churches of Wales and Affinity, and we are also a supporter of the Evangelical Movement of Wales.
## **Structure, Governance and Management**
Emmanuel Evangelical Church Constitution and Church Handbook were both adopted on 16[th] October 2019 and were subsequently incorporated as a charity on 11[th] November 2019.
The Church is led by the Minister, Assistant Minister (when appointed), Elders and Deacons who are accountable to the Members of the Church meeting in duly constituted Church Business Meetings. These are appointed by the membership at our AGM in accordance with the Church Handbook.
## **New charity, transfer of assets & merger.**
This is the first Trustees Report for the Charitable Incorporated Organisation (CIO). The final Charitable Unincorporated Association (CUA) Trustees Report covered the period from 1[st] January to 5[th] April 2020 when assets were transferred to the CIO. The CIO was registered with the Charity Commission on 11[th] November 2019, (CIO Charity Number 1186269). A Closure Report for the CUA and notification of merger of these charities will be completed.
## **Objectives and activities**
When planning the activities of the charity, the trustees have had regard to the guidance on public benefit issued by the Charity Commission, and specifically those relating to the advancement of religion. We are constantly seeking to ensure that we remain relevant and serve God in our community.
Regular public meetings are held for worship, praise and fellowship. In these the teaching of the Bible is expounded and applied. In addition there are more informal meetings held for members of the Church and Congregation for fellowship and edification in the Christian faith. Various other meetings are arranged covering all age groups.
The Church maintains a close interest in the worldwide work of the Christian Church. Besides giving direct financial support to a number of our members who are or have been engaged in missionary or church work at home and abroad, the Church responds to various humanitarian needs that arise amongst communities stricken by disaster. Alongside our regular giving for the local homeless we make regular visits to local residential and care homes.
The Trustees acknowledge the valuable contribution made by unpaid volunteers towards Church activities.
## **Achievements and performance**
Rev. Bernard Lewis continued as minister until his retirement in October 2020. Rev. Andy Pitt accepted a call to become the new Minister of Emmanuel and commenced his ministry in November 2020. Up until the Covid 19 lockdown restrictions in March 2020 we held our regular Sunday worship services morning and evening which were open to all. Following the morning service a Sunday School was held. These services were attended by people from a variety of ethnic backgrounds. The Church minibus continued to collect children and adults for these and other meetings. As a result of the COVID lockdown, services in the chapel were not permitted. Live streaming of our services was immediately introduced so that we could continue
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to worship God as a church. Following the broadcast of services on YouTube, accessible via our Website, times of fellowship were held via Zoom.
We lost two members through death and gained the new minister and his wife resulting in a membership of 111 at the end of 2020.
Up until the COVID lockdown, we maintained our public meetings for people of all ages, including a Toddlers Group, Children’s Friday evening meetings as well as Primary and Junior Sunday School classes. The restructured weekly meetings for teenagers have proven effective as well as maintaining links with youth groups in other churches. In addition occasional meetings including family fun nights and fellowship lunches to provide informal fellowship were arranged. Regular monthly services of worship at local residential homes were held. Each week we had members working amongst the homeless and bi-monthly we also provided a packed Sunday lunch. We continued our service to the wider community with one of our members running a local Debt Centre in cooperation with CAP (Christians Against Poverty). The Arts and Crafts Club provided a meeting point for church members and the wider community.
Both Sunday services were open to the public and followed by light refreshments enabling more informal interaction. We maintained the occasional Sunday lunches to which all attending services are invited. These ministered to a wide cultural and ethnic range of people. We have also arranged, encouraged and participated in inter-church meetings with other churches in and around Newport.
We have received visits from a number of representatives of Christian organisations in various parts of the world thus widening our vision and support. One of our members continued her work in Brazil amongst a very poor community. One family that studied in Asia for a number of years has now relocated to Bristol, where they focus their efforts in a local church and students returning to their homes in Asia. We continue to support Churches in the Valleys with a number of our members being available to preach in churches in South Wales.
The activities of the Church have been advertised by notices in the press and leaflets that have been distributed in the neighbourhood. Our Church website address (www.emmanuelnewport.org.uk) has been widely disseminated and the site is updated with information about the activities and recorded sermons. Our website is also supplemented on social media with both Twitter and Facebook accounts.
Due to the initial Covid 19 lockdown no services or meetings were held at the chapel between April and July. From August 2020 we have had one service per Sunday at the chapel, alternating between morning and evening. Social distancing has been maintained with other recommended practices to ensure safety. All Sunday services have been live streamed with an encouraging response in terms of those listening in. This is considered a vital service during these times when many are anxious and in need of reassurance and hope. Other meetings in the church have been facilitated using Zoom, thus ensuring continued fellowship and outreach to others. This included representation by other organisations working in various parts of the world. An online advent calendar was prepared for children and linked to a junior Carol Service and a box with various items was delivered to each one who had previously attended the chapel as well as others. There are plans to continue similar contact with children and young people until such time as normal meetings can resume.
Since the initial lockdown as we are not actively using our building the church has made its car park available to NHS staff working at the Royal Gwent Hospital.
## **Reserves policy**
The Church seeks to maintain in the General Fund a minimum operational reserve of three months average expenditure. Designated funds are established where major items of future expenditure are identified. Income and expenditure is reviewed by the trustees every three months. The reserves policy is reviewed annually.
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## **Financial review**
The church is funded by regular freewill giving from members of the church and congregation, a considerable proportion of which is given as Gift Aid, plus a small number of other donations. We also receive a contribution from Malpas Road Evangelical Church to cover costs for the CAP debt centre. No appeals for income were made outside of the members of the church and congregation.
We send regular financial support to two members via supporting agencies who serve in full time ministry, one in Brazil working with street children and the other a family working in Bristol. We also fund the Newport Christians Against Poverty (CAP) debt centre a shared partnership with Malpas Road Evangelical church.
This year our anniversary offering in October was shared between three causes: TASTE, Noddfa Church Abersychan and Alex Donnelly working in Peru.
The balance in the funds that are designated for expenditure over the coming years is:
|Building Maintenance|
£16,765|
|---|---|
|Ministerial Accommodation|£10,000|
|Church Missionary reserve|
£22,200|
|Minibus|
£15,000|
|CAP reserve|
£9,000|
The trustees declare that they have approved the trustees’ report and accounts.
Signed on behalf of the charity’s trustees:
|Signature|||
|---|---|---|
|Full name|Ian Davies|Trevor McMillen|
|Position|Trustee / Elder|Trustee / Elder|
|Date|12/04/2021|12/04/2021|
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## **Statement of Accounts**
## **Statement of Receipts and Payments Period ending 31[st] December 2020**
|**Receipts**
GA donation
Non GA donation
GA tax recovered
CAP Debt Centre
Other
Investment Income
**Total Receipts**
**Payments**
Employment
Salaries, pension and expenses
Mission support
Missionary & CAP support, Mission
Collections
Church
Buildings, Utilities & Insurance
Church Activities
Ministries e.g Toddlers etc
Other expenditure
General administrative costs
Charity expenditure
Governance & Examinations
**Total Payments**
Net Receipts (Payments)
Funds brought from CUA
**Total funds Carried forward**|Unrestricted
funds
Restricted
funds
This year
Last year
57,608 12,465 70,073 -
15,355 9,340 24,695 -
18,867 4,145 23,012 -
5,080 - 5,080 -
- - - -
38 - 38 -|
|---|---|
||96,948 25,950
122,898 -|
||Unrestricted
funds
Restricted
funds
This year
Last year
42,227 - 42,227 -
27,094 18,952 46,046 -
8,056 - 8,056 -
4,010 1,550 5,560 -
8,292 - 8,292 -
1,191 - 1,191 -|
||90,869 20,502 111,371 -|
||6,079 5,448 11,527 -
95,116 3,274 98,390 -|
||101,195 8,722
109,917 -|
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## **Statement of Assets and Liabilities**
|**Current Assets**
Co-Operative bank (Current)
Co-Operative bank (Saving)
CAF Bank (90 day notice)
Co-Operative bank (Current) - CUA
Co-Operative bank (Saving) - CUA
Cash in Hand (Floats)
Total
**Liabilities**
Pending Employment costs
Total
**Net Current Assets**|General
funds
Designated
funds
Restricted
funds
Total
funds
7,931 15,000 3,484 26,415
- - - -
2,747 10,000 - 12,747
16,278 11,765 5,238 33,280
1,096 36,200 - 37,296
157 - - 157|
|---|---|
||28,208 72,965 8,722
109,895|
||- 22 - - - 22|
||- 22 - - - 22|
||28,230 72,965 8,722
109,917|
## **Tangible Assets**
On closure of the old charity (CUA) all assets were transferred to this charity (CIO). At that point the following values were present after depreciation for 2020.
|Nature of asset|Amount|
|---|---|
|Freehold land and buildings|321,348|
|Vehicles|-|
|Audio -Visual equipment|7,254|
|Fixture, fittings & other equipment|18,741|
|Total|347,343|
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**Notes to the Financial statements ending 31[st] December 2020**
## **1. Accounting Policies**
## Basis of accounting
The financial statements have been prepared in accordance Section 133 of the Charities Act 2011 on a receipts and payments basis. Donations and other income are accounted for when received and tax refunds under gift aid are credited to the respective funds as and when the tax refunds are received. Expenditure is accounted for when payments are initiated.
## Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific causes and organisations.
## **2. Trustees’ Renumeration**
Remuneration of Trustees is permitted and regulated by the Governing Document. The following Trustees received remuneration (taxable pay) and are entitled to claim expenses in connection with their role within the church (not for acting as trustee).
|Name|Role|Type|Amount|
|---|---|---|---|
|Bernard Lewis|Minister to October 2020|Salary & Pension|39,978|
|Andy Pitt|Minister from November 2020|Salary & Pension|6,094|
|Neil Jenkins|CAP Debt Centre Manager|Salary & Pension|9,246|
The church operates a defined contribution pension scheme for those eligible.
## **3. Transactions with Trustees & Connected parties**
The following payments from general funds have been made to individuals who are trustees or connected to them.
|Connected party|Relationship|Nature of transaction|Amount|
|---|---|---|---|
|J McMillen|Related to Trustee|Support for oversees service|3,915|
|N Jenkins|Trustee|Token of appreciation|1,000|
|M Jenkins|Trustee|Theological Study course fees|180|
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## **4. Fund movement summary**
The following shows the fund balances and movement over the period.
|Fund|Type|Brought
Forward|Incoming
Resources|Outgoing
Resources|Transfers|Carried
Forward|
|---|---|---|---|---|---|---|
|General Fund|UnRestricted|22,151|96,948|90,869|-|28,230|
|Christian Societies &
Workers (CSW)|Restricted|682|19,583|18,952|-|1,312|
|Benevolent|Restricted|1,323|6,263|1,550|-|6,036|
|CAP Benevolent|Restricted|1,270|105|-|-|1,375|
|CAP Reserve|Designated|9,000|-|-|-|9,000|
|Church Missionary
Reserve|Designated|22,200|-|-|-|22,200|
|Minibus
Replacement|Designated|15,000|-|-|-|15,000|
|Major General
Building Works|Designated|16,765|-|-|-|16,765|
|Reserves For Cost|||||||
|For Ministerial|Designated|10,000|-|-|-|10,000|
|Needs|||||||
|Totals||98,390|122,898|111,371|-|109,917|
## **5. Restricted fund recipients**
The following is a breakdown of payments (over £500) from the Restricted Christian Societies & Workers (CSW) fund.
|Organisation|Amount|
|---|---|
|TASTE|2,494|
|Noddfa Church|2,494|
|Buckingham Church (A Donnelly)|2,869|
|TEAR Fund (Lebanon)|2,506|
|UFM - M Neal|1,216|
|London Seminary|953|
|Open Air Mission|649|
|Barnabas Fund|620|
|Mission Aviation Fellowship|611|
|UNION|579|
|Christian Institute|553|
|TEAR Fund (General)|515|
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## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF EMMANUEL EVANGELICAL CHURCH (BAPTIST) NEWPORT**
## **Period Ended 31[st] December 2020**
## **Independent examiner’s report to t he trustees of Emmanuel Evangelical Church (Baptist) Newport**
I report to the trustees on my examination of the accounts of Emmanuel Evangelical Church (Baptist) Newport (the Trust) for the period ended 31 December 2020.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Tru st’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## **Stephen Lucey FCA**
## **Independent examiner Haines Watts Wales LLP**
7, Neptune Court Vanguard Way Cardiff CF24 5PJ
Date: 02 July 2021