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2023-12-31-accounts

Emmanuel Church Handsworth Annual Report and Financial Statements

For the year ended 31[st] December 2023

Register charity number 1203316

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Emmanuel Church Handsworth Birmingham

Contents
Report of the Trustees 3-7
Report of the Independent examiner 8
Statement of Financial activities 9
Balance sheet 10
Notes to the financial statements 11-16

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Emmanuel Church Handsworth Birmingham

Report of Trustees for the year ended 31[st] December 2023

The Trustees are pleased to present their report and financial statements for the year ended 31[st] December 2023

Reference and administration details

Charity name

Emmanuel Church Handsworth

Charity registration number 1203316

Charity’s principal address 22 Holyhead Road, Handsworth, Birmingham, B21 0LT Trustees Juge Ram Pastor/Trustee Shingara Singh Elder/Trustee Atul Raje Elder /Trustee Tirath Ram Elder/Trustee Banking Lloyds Bank plc, PO Box 1000, BX1 1LT Independent Examiner P Bradley ACMA

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Emmanuel Church Handsworth Birmingham

Report of Trustees for the year ended 31st December 2023

Structure, governance and management

The church is a registered charity. For the year ending 31[st] December 2023, the church was governed by a CHURCH CONSTITUTION which was adopted as part of the process of charity registration on 20[th] July 2021. The underlying CHURCH RULES were also approved by the church on the same date.

Registered Charity status was granted on 30[th] May 2023 (CIO registration) under the registration number 1203316

Governance

The church is a registered charity. The structure and governing document is based on a document developed by our solicitors, Anthony Collins, 134 Edmund Street, Birmingham B3 2ES, with the approval of the Charity Commission

Risk Management

The Trustees have a duty to identify the major strategic and operational risks to which the charity is exposed and ensure appropriate systems have been established so that the necessary steps can be taken to lesson them.

The following areas have been identified

Health and Safety

The fire alarm system is checked once a week to make sure that it is in full working order. The system covers the entire building. One of the members carries this out weekly on a Monday. He also carries out other checks to ensure there are no health and safety issues.

Fire Risk Assessment

Fire Training was carried out on 17[th] September 2022. There are currently 13 Fire Marshalls. This will be reviewed again when training is due in September 2025

DBS checks for all working with children

All Sunday School teachers and others who work with young children are DBS checked. There are two leaders who are responsible to ensure teachers are checked and also the Child Protection Policy is implemented where necessary. DBS checks are carried out through THIRTYONE:EIGHT.

Child Protection Policy

The church has a Child Protection Policy

First Aiders

Training was carried out for First Aiders on 5[th] February 2022. Its valid for 3 years, so will end on 5[th] February 2025. The names are on the First Aid Boards. There are 5 in total. It is hoped that when the next round of training takes place, the church will try to get 10 people recruited as First Aiders.

Ongoing work to maintain and improve the building

Any work or improvement is identified and carried out on an ongoing basis where needed

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Emmanuel Church Handsworth Birmingham

Report of Trustees for the year ended 31st December 2023

Summary of main activities undertaken for the public benefit

The Church has given due consideration to the Charity Commission’s general guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. Therefore, the church promotes the Christian faith which leads to radical changes for the better in the lives of those who embrace it. These changes are evident in the attitude of church members who seek to conduct themselves as citizens, employees, parents and neighbours in their communities.

In 2023, all Church gatherings continued on a regular basis. As well as the normal Sunday Services, the Church welcomed the community to a variety of guest services, so that it could benefit from the ministry of the church. These included the Easter and Christmas services.

The Church held a regular Sunday School for children up to the age of 12. The Church also seeks to reach out to the community through the distribution of Christian tracts and various other activities.

Achievements and performance

Emmanuel Church has demonstrated a continuing commitment to the advancement of the Christian faith through the two regular Sunday services, throughout 2023. The central part of which is the preaching and teaching of the Christian gospel, to build up the faith and understanding of Christians, and stimulate and challenge others present.

The Sunday school which took place on a Sunday morning for children aged from 4-12, is held to teach them about the Bible. There was also a regular Bible study and Prayer meeting every Wednesday.

Homegroups took place once a month on a Wednesday for most months of the year in 2023. These assist members to grow through fellowship, support, encouragement and in building up relationships. The discussions at homegroups were based on the sermons preached on a Sunday morning.

A Ladies Bible study and Men’s meeting also took place in 2023. It was held on Fridays once a month to encourage and build up the women and men in the Church.

In addition, Missionary and Missionary organisations were invited to talk about their work in the UK and abroad. This is usually done through a PowerPoint presentation. This took place on Wednesdays every few months in place of the regular Bible study and prayer meeting.

The Church also changed charity status in 2023. It became a CIO, and all assets were transferred to the current new charity. The Church was assisted by Antony Collins Solicitors whose constitution which is approved by the Charity Commission was adopted and charity status was granted on 30[th] May 2023. All assets were then transferred to the CIO on 6[th] August 2024 and the old charity was closed.

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Emmanuel Church Handsworth Birmingham

Report of Trustees for the year ended 31st December 2023

The Financial Review

The financial statements this year have been drawn up on an accruals basis and include a balance sheet and this Trustee Report. The accounts for the year ending 31[st] December 2023 showed an operating balance of £12,799. The Trustees review the level of reserves to ensure that there are sufficient funds for ongoing day to day purposes of the Church.

Reserves Policy

The Trustees are committed to establishing a level of reserves that will cover enough funds to fund the ongoing work of the Church. The precise level of reserves to be attained will be subject to review considering the level of activity and prevailing circumstances.

Restricted Funds

Restricted funds are accounted for separately. Where not disbursed immediately, or soon after receipt, restricted funds are logged separately. Restricted funds are only accepted for projects or activities sanctioned by the Trustees, and expenditure is not committed to beyond funds received. The Trustees do not therefore have a specific reserves policy for restricted funds.

Deficit

There are no deficits in the accounts.

Principal Funding Sources

The Church's funding principally comes from gifts and donations made by members of the congregation together with associated Gift Aid.

Plans for Future Periods

It is anticipated that the Church will continue its activities and overall ministry in very much the same pattern as the year ended December 2023. The Trustees will review any future ministry opportunities that might present themselves in the light of seeking to fulfil the objectives of the Church.

An overriding concern is to ensure the best possible use of limited resources to achieve the Trust’s objective. Additional efforts to promote the Christian Faith will be considered in the year ahead.

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Emmanuel Church Handsworth Birmingham

Report of Trustees for the year ended 31st December 2023

Responsibilities of the Trustees

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Accepted Accounting Practice). The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing the financial statements the Trustees are required to

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Report) Regulations 2008 and the provisions of the governing document. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the Trustees on 15[th] October 2024 and signed on their behalf by

Tirath Ram (Treasurer)

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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts * ++ Section A Independent Examinerfs Report Report to the trustees Emmanuel Church Handsworth On accounts for the year ended 31 December 2023 Charity no (if any) 1203316 Set out on pages 91016 I report to the trustees on my examination of the accounts of the above charity I the Trust I for the year ended 31 December 2023. Responsibilities and basis of report As the charity's trustees, 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{5llb) of the Act. Independent I have completed my examination. I confimi that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause lo believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records., or the accounls did not comply with the applicable requirements concerning the form and content of accounts set aul in the Charities (Accounts and Reports} Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. 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. Signed.. Date: 16 October 2024 P Bradley Relevant professional qualificationls) or body {if any).. ACMA Address: Bradmore, Wolverhampton, W3 7HA IER Oct 2018

STATEMENT OF FINANCIAL ACTIVITIES

Notes
2a
2b
Total incoming resources
Total expenditure
Net (expenditure)
Expenditure on
Grants & donations
Activities directly relating to
the work of the Church
Governance Cost
Project spending
Staff costs
3a
3b
4
3c
5
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Income and Endowments from
Voluntary Income
Other incoming resources		 Restricted
Funds
Unrestricted
Funds
Total Funds
2023
Total Funds
2022
£
£
£
£
-
33,796
33,796
42,729
-
1,434
1,434
75		 Restricted
Funds
Unrestricted
Funds
Total Funds
2023
Total Funds
2022
£
£
£
£
-
33,796
33,796
42,729
-
1,434
1,434
75
-
35,230
35,230
42,804
-
3,301
3,301
2,710
-
6,754
6,754
5,651
-
4,140
4,140
3,024
-
-
-
9,399
- 24,413
24,413
24,531
-
38,608
38,608
45,315
-
(3,378)
(3,378)
(2,511)
16,177
18,688
12,799
16,177

9

BALANCE SHEET

Notes
2023
£
£
8
431,168
12,799
Net current assets
12,799
Total assets less current liabilities
443,967
Creditors failing due after one year
Net assets
443,967
Total Funds12,799
The attached notes on page 11 to 17 form part of these financial statements.
Approved by the Trustees on 15thOctober 2024 and signed on their behalf by:
Current Assets
Debtors
Cash at Bank
-
12,799
Funds
Unrestricted
Restricted
9
10
4,153
8,646
Liabilities
Creditors failing due within one year
-
-
T. Ram
Treasurer/Trustees
S. Singh
Trustee
Fixed Assets*
Tangible fixed assets		 2022
£
£
431,168
16,177
-
16,177
447,345
-
447,345
16,177
7,531
8,646
-
16,177

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Notes to the Financial Statements

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS102) ‘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 (FRS102) (effective 1 January 2015)’ Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ EFA, and the Charities Act 2011 The financial statements have been prepared under the historical cost convention.

Funds

Unrestricted funds

Represent general funds which can be used by the Trustees for ordinary Church purposes. From time to time Trustees may designate funds for a particular purpose.

Restricted funds

Represent:

Incoming resources

Voluntary income

Interest received

Interest received is to be accounted for on an accrual basis. There was no reported receipt of interest over the funds deposited in the bank during year 2023.

Other income resources

Other incomes are recognised when receivable such as refunds.

Resources expended

All expenditure is recognised on an accruals basis as soon as there is a legal obligation committing the Church to the expenditure.

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Notes to the Financial Statements (continued)

Grants and donations

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the Church. These payments are made to third parties in the furtherance of the charitable objects of the Church.

Activities relating to the work of the Church

All expenditure is generally recognised when it is incurred and is accounted for inclusive of VAT which cannot be recovered.

Governing costs

Governing costs include those costs associated with meeting the constitutional and statutory requirements of the church and include audit fees and costs linked to the strategic management of the charity.

All costs are allocated between the expenditure categories of the statement of financial activities on a basis designed to reflect the use of the resource. Costs relating to the particular activities comprise both costs that can be allocated directly to such activities and those of an indirect nature necessary to support them.

Fixed Assets

Governing costs

The Church does not depreciate its freehold land and building as it is subject to an ongoing programme of repair and maintenance with the aim of keeping it in good condition and maintain its value. Given the estimated residual value of the building and the anticipated useful economic life a depreciation change would be immaterial to these financial statements. The carrying value has been considered necessary.

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2. Incoming resources

(a) Voluntary income
(b) Other incoming resources
Gifts and offerings
Other
Other
Refunds		 Restricted
Funds £
Unrestricted
Funds £
Total Funds
2023 £
Total Funds
2022 £
-
33,796
33,796
40,948
-
-
-
1,781
-
33,796
33,796
42,729
Restricted
Funds £
Unrestricted
Funds £
Total Funds
2023 £
Total Funds
2022 £
-
-
604
830
604
830
75
-
-
1,434
1,434
75

3. Resources expended (a) Grants & donations

Mission one off Donation
Missionary Regular Grants
Speaker Allowance
Youth Mission		 Restricted
Funds £
Unrestricted
Funds £
Total Funds
2023 £
Total Funds
2022 £
-
950
950
390
-
1,200
1,200
1,200
-
1,020
1,120
1,120
-
131
131
-
-
3,301
3,301
2,710

(b) Activities directly relating to the work of the Church

Consumables
Maintenance
Miscellaneous
Printing
Utility Bills
Website Hosting & IT
Subscription		 Restricted
Funds £
Unrestricted
Funds £
Total Funds
2023 £
Total Funds
2022 £
-
297
297
450
-
606
606
-
-
-
-
537
-
492
492
645
-
4,945
4,945
3,834
-
-
251
163
251
163
185
-
-
6,754
6,754
5,651

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(c) Activities relating to Project work

Mortgage Lump Sum Restricted
Funds £
Unrestricted
Funds £
Total Funds
2023 £
Total Funds
2022 £
-
-
-
9,399
-
-
-
9,399

4. Governance Cost

Admin
Health & Safety
Insurance		 Restricted
Funds £
Unrestricted
Funds £
Total Funds
2023 £
Total Funds
2022 £
-
1,956
1,956
1,424
-
281
281
283
-
1,903
1,903
1,317
-
4,140
4,140
3,024

5. Staff Cost

Ministry Wages + NI + Payroll run fees
Pension Contribution		 Restricted
Funds £
Unrestricted
Funds £
Total Funds
2023 £
Total Funds
2022 £
-
24,413
24,413
24,531
-
22,787
22,787
22,770
-
1,626
1,626
1,761
-
-

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6. Related party transactions

In 2023 there was no related party transactions.

7. Taxation

As a charity, Emmanuel Church Handsworth is exempt from tax on income and gains failing within section 478 of the Taxes Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects, no tax charges have arisen within the Church.

8. Tangible fixed assets

Freehold
Land and
Building
£
Equipment
and
Furniture
£
At the end of Year
Cost
At the beginning of the Year
~
Additions
Disposals
~
431,168
-
-
Depreciation
At the end of Year
Net book value
At the end of Year
Total
2023
£
Total
2022
£

431,168
431,168
-
431,168
431,168
-
-
431,168
431,168

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09. Unrestricted Funds

2022 2023 2023
Closing Income Expenditure Closing
Balance Balance
£ £ £ £
General fund 7,531
 35,230 (38,608) 4,153

The church general fund represents the accumulated difference between income and expenditure over the history of the Church for 2023, excluding any money given for specific causes. The money in this fund is unrestricted and undesignated. It is therefore used for the general running of the church.

Staff support: set against the salaries & related costs of specified individual staff members.

Mission: to support nominated mission agencies out of specific seasonal collection

10. Restricted Funds

Gift Aid Funds 2022
2023
2023
Closing
Balance
£
Income
£
Expenditure
£
Closing
Balance
£
8,646-
-
8,646

As the church did not undertake any new projects during the year, no funds were collected for restricted purposes.

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