2024-12-31-accounts - Emmanuel Evangelical Church (Baptist) Newport

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EMMANUEL EVANGELICAL CHURCH (Baptist) Newport

TRUSTEES REPORT AND ACCOUNTS

1st January 2024 to 31[st] December 2024

Registered Address

Emmanuel Evangelical Church Rutland Place Newport South Wales NP20 2EL

Registered Charity 1186269

Charity Trustees

Trustee name	Office (if any)	Dates acted if not for whole year
Andrew Pitt	Minister
Ian Davies	Hon. Secretary & Elder
Gareth James	Elder
Mark Jenkins	Elder
David Pegington	Elder
Stephen Ashong	Deacon	20/3/24 - 31/12/24
George Heward	Deacon
Neil Jenkins	Hon. Treasurer & Deacon
Jonathan Lewis	Deacon	20/3/24 - 31/12/24
Bernard Quaye	Deacon

Independent Examiner

Menzies LLP Cardiff – 5[th] Floor Hodge House, 114-116 St Mary Street, Cardiff, CF10 1DY

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.

The Advancement of the Christian faith in accordance with the Basis of Faith, primarily but not exclusively within Newport and the surrounding neighbourhood; and
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 few 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 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 2024 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 using

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 ten additional members. Our church membership totalled 122 at the end of 2024.

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 the local schools.

Our work to support some of the needy and vulnerable in our community has continued. Donations to the local food share scheme run by one of our local Primary Schools were gratefully received, especially during the present surge in the cost of living.

We have received visits from several 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.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.

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. 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.

Our anniversary offering this year was designated for two strategic ministries. One in India, helping to care for and to educate children from disadvantaged backgrounds and the other an independent church in Abersychan, South East Wales, to support their ongoing chapel renovation.

The trustees declare that they have approved the trustees’ report and accounts.

Signed on behalf of the charity’s trustees:

Full name	Andrew Pitt	Bernard Quaye
Position	Chair of Trustees / Minister	Trustee & Secretary / Elder
Date	06/02/2026	06/02/2026

Menzies LLP Cardiff, 5th Floor Hodge House, 114-116 St Mary Street, Cardiff, CF10 1DY +44 (0)29 2049 5444 | cardiff@menzies.co.uk | menzies.co.uk

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF EMMANUEL EVANGELICAL CHURCH (BAPTIST) NEWPORT

Year Ended 31[st] December 2024

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 2024.

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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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.

\Signature

Victoria Carter

FCA

Independent examiner

Menzies LLP Cardiff, 5[th] Floor Hodge House, 114-116 St Mary Street, Cardiff, CF10 1DY

Date: 10th February 2026

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Charity No. 1186269 Period start 01/01/2024 To Period end date 31/12/2024 date

Emmanuel Evangelical Church (Baptist) Newport

Annual accounts for the period

SOFA - Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £
231,270	34,720	-	265,990	228,268
200	-	-	200	7,920
7,762	-	-	7,762	1,097
8,500	-	-	8,500	-
247,733	34,720	-	282,452	237,285

130,801	35,765	-	166,566	163,642
-	-	-	-	-
-	-	-	-	-
130,801	35,765	-	166,566	163,642

116,932	1,045 -	-	115,887	73,643

-	-	-	-	-

2,000	-	-	2,000	-
-	-	-	-	-
118,932	1,045 -	-	117,887	73,643

550,584	6,597	-	557,181	483,538
669,515	5,552	-	675,068	557,181

	Balance sheet	Balance sheet
Notes Current assets Cash at bank and in hand Debtors 11 *Total current assets* Fixed assets Tangible assets 14 Investments *Total fixed assets* Current Liabilities Creditors: amounts falling due within one year 12 *Net assets* Funds of the Charity 10 Unrestricted funds - General - Designated - Other Restricted income funds Endowment funds *Total funds*	Unrestricted funds £	Restricted income funds £	Endowment funds £	Total this year Total last year £ £
	256,532	675	-	257,207	180,673
	27,906	4,878	-	32,784	-
	284,438	5,552	-	289,990	180,673

	387,443	-	-	387,443	378,840
	-	-	-	-	-
	387,443	-	-	387,443	378,840

	2,908	-	-	2,908	2,332

	668,973	5,552	-	674,525	557,181

	607,124			607,124	480,235
	61,849			61,849	70,349
	-			-	-
		5,552		5,552	6,597
			-	-	-

	668,973	5,552	-	674,525	557,181

Notes to the accounts

Note 1 Basis of preparation

Basis of accounting

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard for Smaller Entities (effective January 2015), the Charities Act 2011 and the Charities Act 2011.

No changes have been made to accounts for previous years.

Note 2 Accounting policies

Incoming resources

Donations are recognised when there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Investment income is recognised on a receivable basis

Resources expanded

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

Grants payable

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

Taxation

The charity is exempt from tax on its charitable activities all of which are within its' stated primary purpose.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

(cont)

Notes to the accounts

Note 3 Analysis of incoming resources

	This year Last year £ £	This year Last year £ £
GAdonation	116,877	111,817
NonGAdonation	96,112	91,231
Tax rebate	53,001	25,220
Total	265,990	228,268

CAP Debt Centre	200	7,920
Other	-	-
Total	200	7,920

Grants & Match-funding	8,500
Total	8,500	-

Bank & buildingsocietyinterest	7,762	1,098
Total	7,762	1,098
	This year Last year £ £
Employment	52,938	55,277
Mission support	62,343	72,396
Church (Buildings & utilities)	11,431	12,814
Church Activities	20,498	15,420
Otherexpenditure	6,272	4,873
Charity expenditure	2,352	1,228
Special Projects	-	1,635
Depreciation	10,732	-
Total	166,566	163,643

Note 5 Fees for examination or audit of the accounts

Independent examiner’s or auditors' fees for reporting on the accounts. Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	This year £	Last year £
	£1,020	£924
	NONE	NONE

Note 6 Missionary support

The church makes regular financial support to currently serving (via mission agnecy) and past missionaries from General funds.

Total value of grants

	Grants to institutions Total £	Grants to individuals Total £
Retired church missionaries	-	4,000
Christian organisations and workers	24,840	-
*Total*	24,840	4,000

(cont)

Notes to the accounts

Note 7 Support of other organisations

Collections taken and funds (Restricted) send to organisations below (where over £800 shown).

Names of institutions	Total amount collected £
Christian Institute	818
Vision of Hope	968
European Mission Fellowship	1,059
Zambesi mission	818
London Seminary	1,498
Romanian Ministries	1,045
Barnabas fund	946
Mission Aviation Fellowship	926
Christian Institute	1,049
Noddfa Church	4,134
Helping Point	3,821

Note 8 Paid employees

Staff Costs Total staff costs Gross wages, salaries and benefits in kind Pension costs Employer’s National Insurance costs	Staff Costs Total staff costs Gross wages, salaries and benefits in kind Pension costs Employer’s National Insurance costs	This year £	Last year £
		49,492	49,078
		-	-
		3,447	3,611
		52,938	52,689

No employee waspaid more than £60,000pa
Charitable Activities Total The parts of the charity in which the employees work Average number of full-time equivalent employees in the year
	e year	This year Number	Last year Number
	Charitable Activities	1.5	1.7
	Total	1.5	1.7

Defined contribution pension scheme	Defined contribution pension scheme
Brief details of the scheme		Pension schemeprovided byNOWPensions

Note 9 Trustees renumeration and benefits

No trustees were paid or claimed expenses for acting as a trustee.

(cont)

Notes to the accounts

Note 10 Fund summary

Funds held

Following is brief description of funds held by the charity:

Restricted funds (R)
Unrestircted funds (U)
Unrestricted Designated funds (UD)

Fund Name	Type	Purpose and Restrictions
General fund	U	General fund
Christian Societies & Workers	R	Support for Christian societies and workers worldwide
Church Benevolent Fund	R	Relief of hardship within the church membership
Youth Camps Support	R	Financial support to ensure youth have opportunity to attend Christian camps
Church Missionary Reserve	UD	Reserve to ensure 1 year missions support commitment available
Major building repairs	UD	Reserve for expected building work
Energy Efficiency Improvements	UD	Reserve to help with building work for efficiency improvements
Ministry Reserve	UD	Reserve to assist in funding ministry salaries
Minibus Replacement Fund	UD	Reserve to purchase replacement minibus

Movements of funds

Fund names	Fund balances brought forward £	Incoming resources £	Outgoing resources £	Transfers £	Gains and losses £	Fund balances carried forward £
General fund	480,235	247,733	- 130,801	8,500	2,000	607,667
Christian Societies & Workers	- 345	31,268	- 29,835	-	-	1,089
Church Benevolent Fund	6,942	101	- 3,373	-	-	3,671
Youth Camps Support	-	3,350	- 2,557	-	-	793
Church Missionary Reserve	24,840	-	-	-	-	24,840
Major building repairs	6,000	-	-	-	-	6,000
Energy Efficiency Improvements	10,000	-	-	-	-	10,000
Ministry Reserve	19,509	-	-	-	-	19,509
Minibus Replacement Fund	10,000	-	-	- 8,500	-	1,500
Total Funds	557,181	282,452	- 166,566	-	2,000	675,068

(cont)

Notes to the accounts

Note 11 Debtors and prepayments

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
32,784	-	-	-
32,784	-	-	-

Note 12 Creditors and accruals

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
1,888	-	-	-
1,020	-	-	-
2,908	-	-	-

Note 13 Transactions with related parties

Remuneration and benefits

Name of trustee or connected party	Legal authority	Amountspaid or benefit value	Amountspaid or benefit value
		This year £	Last year £
A Pitt (Minister & Trustee)	Constitution	44,685	42,214
N Jenkins (Church Administrator & Trustee)	Constitution	5,597	11,086

Other transaction(s) with trustees or related parties

Name of the trustee or relatedparty	Relationship to charity	Nature of the transaction(s)	This year £	Last year £
None			-	-

(cont)

Notes to the accounts

Note 14 Tangible fixed assets

Tangible assets reflected in accounts as accruals format with balances brough forward. Depcreciated minibus sold for £2k and now removed from asset register.

Cost or valuation

Cost or valuation
Balance brought forward Additions Revaluations Disposals Transfers * Balance carried forward	Freehold land & buildings £	Vehicles £	Audio- visual equipment £	Fixtures, fittings and other equipment £	Total £
	456,475	13,225	15,492	32,646	517,838
	-	19,000	877	-	19,877
	-	-	-	-	-
	-	- 13,225	-	-	- 13,225
	-	-	-	-	-
	456,475	19,000	16,368	32,646	524,490

Accumulated depreciation and impairment provisions

SL	SL	SL	SL	SL
50	10	5	10 - 20
99,935	13,225	7,912	18,469	139,541
8,030	-	1,549	1,153	10,732
-	-	-	-	-
-	-	-	-	-
-	- 13,225	-	-	- 13,225
-	-	-	-	-
107,965	-	9,461	19,622	137,048

356,540	-	7,580	14,178	378,297
348,510	19,000	6,907	13,025	387,443

Valuation completed in 2006 by W Graham FRICS of William Graham & Co, in 2014 advised as no significant change no review recommended.

Valuation completed in 2006 by W Graham FRICS of William Graham & Co, in 2014 advised as no significant change no review recommended.

The "transfers" row is for movements between fixed asset categories.
** SL = straight line. Rate is the anticipated life of the asset in years.