# **Emmanuel Church Handsworth Annual Report and Financial Statements**
For the year ended 31[st] December 2023
Register charity number 1203316
1
## **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|
2
## **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
3
## **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
4
## **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.
5
## **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.
6
## **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
- select suitable accounting policies and apply them consistently.
- observe the methods and principles in the Charities SORP.
- make judgements and estimates that are reasonable and prudent.
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statement: and
- prepare the financial statements on a going concern basis unless it is inappropriate to assume that the Charity will continue
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)
7
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**|
- All incoming resources and resources expended derive from continuing activities
- The charity has no recognized gains or losses for the year other than the results above
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 Funds**12,799
* 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|
|---|---|
10
## **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:
- (a) Income from the trusts or endowment towards building project received externally and raised by the Church by means of Gift Days, which may be expended only on those restricted objects provided in the terms or bequest; and
- (b) Donations or grants received for a specific object or invited by the Trustees for a specific object. The funds may only be expended on the specific objects which they were given.
## **Incoming resources**
## _**Voluntary income**_
- Planned giving receivable under gift aid is recognised when received
- Income tax recoverable of gift aid donations is recognised when the income is received
- Collections are recognised when received by or on behalf of the Church.
## _**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.
11
## **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.
12
## **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**|
13
## _**(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
-
-|
|---|---|
* Other than minister of the Church no one else receives set wages
* Although permitted by the Church constitution, only one Trustee out of 4 receives remuneration in his capacity as Pastor.
14
## **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**|
- The Freehold Property was held on the trust for the Church by FIEC Limited as Property Holding Trustee, but this charity was closed.
- A new CIO charity was setup on 30[th] May 2023 and the Trustees are the beneficial owners of the freehold of the land and the property.
- All fixed assets are held for charitable purposes.
15
## **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.
16