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2025-04-05-accounts

WARRINGTON EMMAUS FELLOWSHIP TRUST

TRUSTEES REPORT FOR YEAR ENDED 5[th] APRIL 2025

Warrington Emmaus Fellowship Trust is registered as a ‘Charitable Incorporated Organisation’ with the Charity Commission.

Name: WARRINGTON EMMAUS FELLOWSHIP TRUST

Registration Number: 11944305 Address: Emmaus Church Orford Hall Capesthorne Road Orford Warrrington WA2 9AP

Names of Trustees: Mr John Nigel Cannell Mrs Jean Alice Merrifield Mr Brian Molyneux Mr Derek Edgar Stewart Mr Raymond Wright Mr James Marklove (Resigned 31/7/24) Structure:

The Trust is managed by a Board of Trustees who are all church members. and meet on a regular basis.

The Church’s organisational structure is informal: all major decisions arise from the Church body at business meetings. Elders, Trustees and other Church officers practically carry out such decisions on a day-to-day basis. Other sectional leaders are responsible for Youth and Sunday School and Evangelism.

Mission Statement: Warrington Emmaus Fellowship Trust is a church-based charity created to promote the Christian gospel both at home and overseas. Its aim is to spread the Gospel by all means such as preaching, producing literature and media presentation on our website (www.emmauschurch.org.uk). Provision is made to counsel and help all members of society in any need. The charity proposes to work with all other Christian organisations to promote the public good.

Activities and Objectives in the Year: The Charity’s Object (“the Object”) which is for the Public Benefit is the advancement of the Christian faith, through (but not exclusively through) :-

(a) supporting such persons who endeavour to propagate or teach the gospel of Jesus Christ;

(b) organising and conducting Christian meetings;

(c) proclaiming, publishing and broadcasting messages of a Christian nature; and

(d) supporting financially or otherwise assisting other associations or organisations with the same or similar object of advancing the Christian faith.

Review of Activities and Public Benefit.

The Charity has:-

Throughout all of the above activities the Trustees and Church leadership have ensured that there is adequate child protection and insurance cover for property/contents. The security of our premises includes a CCTV system. Regular testing of all fire extinguishers, fire alarm and emergency lighting was carried out. To maintain the safety of all users of the premises, work was required to repair roof leaks and parts of the pulley system holding the lift. The defibrillator has been maintained at the front of our premises for community use if required.

Reserves Policy

The charity maintains adequate unrestricted funds to cover working capital 'ebbs and flows' of £10,000.

Bankers HSBC 11 Bridge Street Warrington WA1 2EY

Independent Examiner Mr Ian Afflick 61 Bridge Street Kington HR5 3DJ

Derek Stewart

……………………………………………… 12/08/2025

WARRINGTON EMMAUS FELLOWSHIP TRUST STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDING 5TH APRIL 2025

Notes
Income & Expenditure

Income
Offerings & Donations Received

Investment Income

From Charitable Activities

Mums & Tots

Cafe
Other
TOTAL INCOMING RESOURCES
Less: RESOURCES EXPENDED

Direct Charitable expenditure

Missionary & Ministry

Meeting & Centre Expenses
12
Sunday School & Youth

Poor Relief & Foreign aid

Outreach, Donations & Projects

Charitable Activity Costs

Mums & Tots

Cafe
Administration
10
Governance
11
TOTAL RESOURCES EXPENDED
NET OUTGOING RESOURCES

for the year
FUND BALANCES

as at 6th April 2024

as at 5th April 2025
Unrestricted
Funds
45,433
643
122
1,912
0
48,110
9,949
35,303
45
216
0
45,513
434
75
509
4,825
425
51,272
-3,162
2,059,111
2,055,949		 Restricted
Funds
16,874
0
0
0
8,634
25,508
14,396
8,836
0
2,483
0
25,715
0
0
0
7
0
25,722
-214
1,731
1,517		 5.4.25
Total
62,307
643
122
1,912
8,634
73,618
24,345
44,139
45
2,699
0
71,228
434
75
509
4,832
425
76,994
-3,376
2,060,842
2,057,466		 5.4.24
Total
69,275
857
482
602
780
71,996
27,489
56,330
30
3,200
4,196
91,245
334
22
6,029
5,986
425
103,685
-26,016
2,086,858
2,060,842

3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WARRINGTO EMMAUS FELLOWSHIP TRUST YEAR ENDED 5TH APRIL 2025

Report on the accounts of the Trust for the Year ended 5th April 2025, which are set out on pages 1 to 9

Respective responsibilities of Trustees and Examiner

As Trustees of the Charity, you are responsible for the preparation of the Accounts; you consider that the Audit requirement of Section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under Section 43 (7)(b) of the Act, whether particular matters have come to my attention.

Basis of Independent Examiner's Report

My examination was earned out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

lan AffIick

Accountant 61 Bridge Street Kington HR5 3DJ

14/8/25

4

WARRINGTON EMMAUS FELLOWSHIP TRUST BALANCE SHEET

AS AT 5TH APRIL 2025

5.4.25
FIXED ASSETS
Notes
£
Freehold Properties inc Improvements
3
2,000,000
Furniture, Fixtures & Fittings
3,515
Equipment
7,475
Current Assets
Debtors & Prepayments
4
11,119
Cash at Bank
36,133
Cash in Hand
495
47,747
Less CURRENT LIABILITIES
Creditors & accruals
5
1,271
NET CURRENT ASSETS
Less
Creditors Payable after more than one year
NET ASSETS
Represented by
FUNDS
Unrestricted funds
General Fund
Restricted Funds
1,517
£
2,010,990

46,476
0
2,057,466
2,055,949
1,517
2,057,466		 5.4.24
£
2,000,000
3,223
9,411
9,750
39,785
191
74,822
1,268
1,731		 £
2,012,634
48,458
250
2,060,842
2,059,111
1,731
2,060,842

Approved by the Trustees 12//08/2025 and on their behalf

Derek Stewart

5

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 5TH APRIL 2025

1 ACCOUNTING POLICIES

The Financial Statements are prepared on a historical accounts basis, taking into account accruals and depreciation where relevant, in order to ensure consistency. The restricted gifts are distributed as given.

. Gifts in kind are only recorded and included if material, and then are included as income in the year given. Rents and Grants are recorded as income only when received. Income Tax recoverable from Gift Aid donations is included at the date net donations are received, and where appropriate included as a debtor at the Balance Sheet date.

Only reimbursements of expenditure are netted off against such and not counted as income. In certain cases, a charge is indicated for events, but not enforced on full-time workers or their families or other hardship cases, causing a net expense. Unpaid services would more than outweigh any benefit provided to such members.

Unrestricted Funds are incoming resources, which can be used in accordance with the charitable objects at the" discretion of the trustees.

Designated Funds are unrestricted funds set aside by the trustees for particular purposes. Restricted Funds are to be used for specific purposes. Restrictions arise when specified by the donor or when funds, are raised for particular restricted purposes.

Centre expenses (on Orford Hall) are not wholly directly charitable in nature; certain administrative functions are performed there. However, accommodation provided for Christian workers and their families is considered to be both an integral part of the Direct Charitable activity of the Church to its members and the local community and the major use of the buildings.

Unless Hired pure and simple, Assets are Capitalised, irrespective of finance sources and methods, provided such are permanently intended to be used by the Trust and over £250 in value. Properties are not annually revalued unless, in the opinion of the Trustees, previous valuations are misleading. No depreciation is provided on such, since this would be misleading. Current Assets are shown at the lower of cost and net realisable value. Current Liabilities are shown at settlement value.

2. DEPRECIATION OF FIXED ASSETS

This is provided, other than on Properties, on the reducing balance method (unless otherwise shown), based on expected useful lives, at the following rates:.

Furniture, Fixtures & Fittings 15% General Equipment 15% Electronic Equipment 25%

6

WARRINGTON EMMAUS FELLOWSHIP TRUST YEAR ENDING 5TH APRIL 2025

NOTES TO THE ACCOUNTS

3. Fixed Asset Movements 2024/2025
Cost & Valuation 6/4/24
Improvements/Additions in year
As at 5/4/25
Depreciation
as at 6/4/24
Charge for year
As at 5/4/25
Net Book Value as at 6th April 2025
Net Book Value as at 6th April 2024		 Freehold
Properties
Improvements
£
2,000,000
0
2,000,000
0
0
0
2,000,000
2,000,000		 Furniture
Fixtures&
Fittings
£
4,462
912
5,374
1,239
620
1,859
3,515
3,223		 Equipment
£
14,905
305
15,210
5,494
2,241
7,735
7,475
9,411		 Total
£
2,019,367
1,217
2,020,584
6,733
2,861
9,593
2,010,990
2,012,634

7

WARRINGTON EMMAUS FELLOWSHIP TRUST NOTES TO FINANCIAL ACTIVITIES YEAR ENDING 5TH APRIL 2025

4
Debtors
Gift Aid Tax Reclaim
Prepayments
5
Creditors
Accruals
6
Analysis of net Assets by Fund
Fixed Assets
Current Assets
Less Current Liabilities
Fund balance as at 5th April 2025		 5.04.25
£
9,340
1,779
11,119
5.04.25
£
1,271
1,271
General
Fund
£
2,010,990
46,230
1,271
2,055,949		 Restricted
Funds
£
0
1,517
0
1,517		 5.04.24
£
8280
1470
9750
5.04.24
£
1268
1268
Total
£
2,010,990
47,747
1,271
2,057,466

7 Trustees & Connected Persons’ Contracts & Expenses

No Pastoral & Outreach travel expenses (Year to 5-4-24 - None) were reclaimed by any (Year 5-4-24 - None) Trustee in the year. No contracts were entered into or other expenses reimbursed to Trustees or Connected persons.

Two missionary/ministry families have been assured of indefinite support of £1,250 per month. There were also commitments to specific works amounting to £300 per month indefinitely

8