# **EMMANUEL EVANGELICALCHURCH (Baptist) Newport** ## **TRUSTEES REPORT AND ACCOUNTS** 1st January 2023 to 31[st] December 2023 ## **Registered Charity** 1186269 ## **Registered Address** Emmanuel Evangelical Church Rutland Place Newport South Wales NP20 2EL ## **Charity Trustees** **----- Start of picture text -----**
Trustee name Office (if any) Dates acted if not for whole year
Andrew Pitt Minister
Ian Davies Hon. Secretary & Elder
Gareth James Elder
Trevor McMillen Elder 01/01/23 - 20/08/23
David Pegington Elder
George Heward Deacon
Mark Jenkins Deacon
Neil Jenkins Hon. Treasurer & Deacon
Isaac Lewis Deacon 01/01/23 - 29/03/23
Bernard Quaye Deacon 29/03/23 - 31/12/23
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## **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 Flagstone Group Ltd, 1st Floor, Clareville House, 26-27 Oxendon Street, London, SW1Y 4EL ## **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. ## **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 where possible. The Trustees acknowledge the valuable contribution made by unpaid volunteers towards Church activities. ## **Achievements and performance** Throughout 2023 we continued to hold our regular Sunday worship services and a full range of midweek ministries which were open to all. These services were attended by people from a variety of ethnic backgrounds. Live streaming of our Sunday services continued on YouTube, enabling the more vulnerable of the church to worship God, whilst making our services accessible to the wider community. Times of fellowship were also enjoyed by many connected to the church. Sadly, we lost four members through death but we were able to welcome into church membership three additional members. Our church membership totalled 116 at the end of 2023. Our midweek ministries provide for people of all ages, including a Toddlers Group, Art and Crafts Group, Children and Youth Groups, Ladies and Men’s Groups. In addition, occasional gatherings took place, including family fun events, fellowship meals, open air ministry, interaction with a nearby residential home and local schools. Our work to support some of the needy and vulnerable in our community has continued. One of our members continued to manage the local Debt Centre in co-operation with CAP (Christians Against Poverty) until its enforced closure on 31st October. Donations to the local Foodbank were also gratefully received, especially during the present surge in the cost of living. 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 continues to work in Brazil amongst a very poor community. Another family, that had studied in Asia for a number of years, is now working in Bristol, focusing their efforts in the local church, preparing students for their return home in Asia. We continue to support the wider church in Wales and are able to provide preachers for smaller churches in our region. The activities of the church have been advertised by notices on social media and through the distribution of leaflets and other literature. Our church website address; www.emmanuel-newport.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. We are constantly reviewing our activities and practices, with regard to public benefit and to ensure that we remain relevant and serve God in our community. The church remains focused and committed to its core values and seeks to establish and maintain its links within our local community. ## **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. ## **Financial review** The church is funded by regular voluntary giving from members of the church and congregation, a considerable proportion of which is given so Gift Aid can be claimed, plus a small number of other donations. For part of the year, we also received contributions from Malpas Road Evangelical Church as part of the agreement to share costs for the CAP debt centre which was closed during the year. No appeals for income are made outside of the members of the church and congregation. This year we also received a legacy following the passing of one of our members which we considering how best to use and further the work of the church. 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. Our anniversary offering this year £10,509 was designated for the future appointment of a Children / Youth Worker. The trustees declare that they have approved the trustees’ report and accounts. Signed on behalf of the charity’s trustees: **----- Start of picture text -----**
Signature I. Davies A. Pitt
Full name Ian Davies Andrew Pitt
Position Trustee / Elder Trustee / Minister
Date 05/03/2024 05/03/2024
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## st st |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
Mission & CAP support, Collections
Church
Buildings, Utilities & Insurance
Church Activities
Ministries e.g Toddlers etc
Other expenditure
General administrative costs
Charity expenditure
Governance & Examinations
Special
Major projects
Total Payments
Net Receipts (Payments)
Funds brought from Last year
Total funds Carried forward|Unrestricted
funds
Restricted
funds
This year
Last year
93,272
18,545
111,817
103,649
85,615
5,616
91,231
21,995
21,264
3,956
25,220
12,275
7,920
-
7,920
7,940
-
-
-
-
1,098
-
1,098
203| |---|---| ||209,169
28,117
237,286
146,063| ||Unrestricted
funds
Restricted
funds
This year
Last year
55,277
-
55,277
51,199
43,418
28,978
72,396
45,770
12,814
-
12,814
9,269
10,308
5,113
15,420
9,598
4,873
-
4,873
7,945
1,228
-
1,228
1,020
1,635
-
1,635
449| ||129,552
34,091
163,643
125,251| ||79,617
- 5,974
73,643
20,811
81,618
23,080
104,698
83,887
161,235
17,106
178,341
104,698| Page 1 of 4 Current Assets Liabilities ## Net Assets ## Tangible Assets Items of £500 or more are recorded as expenditure in the year they are purchased and also listed on the asset register which is depreciated each year. As at the balance sheet date, the values of fixed assets held by the charity are as follows: |Nature of asset|Basis|Amount (£)| |---|---|---| |Freehold land and buildings|SL 50 years|£356,540| |IT & Audio/Visual equipment|SL 10 years|£7,580| |Fixtures,fittings & other equipment|SL 10 or 20years|£14,720| |Total||£378,840| Page 2 of 4 ## st The presentational currency for all figures is GDP (£). 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 a purpose. 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. 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| |---|---|---|---| |Andy Pitt|Minister|Salary & Pension|38,583| |Neil Jenkins|CAP Debt Centre Manager &
Church Administrator|Salary & Pension|9,055| The church operates a defined contribution pension scheme for those eligible. 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|5,640| |M Jenkins|Trustee|Training fees (TTC)|340| Page 3 of 4 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|44,418|209,169|129,552|-22,640|101,395| |Christian Societies &
Workers (CSW)|Restricted|12,544|26,598|28,978|-10,509|-345| |Benevolent|Restricted|8,164|651|4,492|2,619|6,942| |CAP Benevolent|Restricted|2,373|867|621|-2,619|0| |Church Missionary
Reserve|Designated|22,200|0|0|2,640|24,840| |Major General
Building Works|Designated|6,000|0|0|0|6,000| |Energy Efficiency
Improvements|Designated|0|0|0|10,000|10,000| |Minibus|Designated|0|0|0|10,000|10,000| |Ministry Reserve &
Development|Designated|9,000|0|0|10,509|19,509| |||104,698|237,286|163,643|0|178,341| The following is a breakdown of donations (including expected gift aid) that were over £500 and for the Restricted fund given through the various collections in the year. |Recipient|Type|Amount| |---|---|---| |EMW|Communion|549| |Open-Air Mission|Communion|661| |EMF|Communion|524| |LTS|Communion|846| |Union (WEST)|Communion|618| |LL-Jones Fund|Communion|586| |Tear Fund|Communion|786| |Barnabas Fund|Communion|599| |MAF|Communion|739| |Christian Institute|Communion|818| |Earthquake|Special|2923| |Vision of Hope|Prayer meeting|738| Page 4 of 4 ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF EMMANUEL EVANGELICAL CHURCH (BAPTIST) NEWPORT** ## **Year Ended 31[st] December 2023** ## **Independent examiner’s report to the 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 2023. ## **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 Trust’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. ## **Victoria Carter FCA Independent examiner Haines Watts Wales LLP** 7, Neptune Court Vanguard Way Cardiff CF24 5PJ Date: 10[th] June 2024