J F Hornby & Co QHAATEHEDACCOUNTANT5 Tel.. 01229 588077 'fhomty.com w¢¢W.Ifhomty.com The TcTrr • Daltongate PAJsiness Centre . Daltongate . UrStOn Cumbria . L412 7A1 EMMANUELC'OMMVNITY LIIURfH FTNAYCIALSTATKMENP+ FOR TIIF. VINANCIAL ENDED 31ST AUGUST 202.1 21,1, WINNEA ICAEW CHARTERED ACCOUNTANTS AWARD52015 WINNER l F Hnty¥ Co¢ttrtr&Sngnamoll F HorntyLiry¥ied.a•ty registered arw. CTtrat W8(r956
FINANe.IAI. 8TATF.MFNTS FQR TIIF FINANCIAI. YLAR FDED 31ST AIIGIIS'I. 2025 Index Cjcnrral informaiivn Tru%c% r¢p( Stktcmrni ofih¢ Iru5r5 sponSIbl1111¢5 Indcptndent examirttr$ r¢port Statement4 of financial a¢liTrsilie5 Da)r< shEcl Noks io ihc fIndrial %iaicnKnis
Gefttr41 Infoim*tlort Trn5ttey: Mrs Ida Mary l.ergu4on Mr GvolTrty Pl..[ MLtlunald Mr keiih'fippl¢ Charity corrtspondent.. Mr Stuan fer8uSCJn C.'orrt%poThdtn<e iddrem: 2 t)alknii Road Ilarr0-ln-FUt¢5$ L'umhrio l.A14 2FIt) J P Ilornby, FLA LhArt£Ted Accouniant Dalti)ll8alL' JJDsinc.%% LL'niTC Cumbria LA12 7AJ ReRlsiered eharlty numb¢r: Bankers: Reli4ncc BBnk LimiiLd 23.24 IVal Lane l.ondon F.I'.JR %I,'II
'rrusiees rtport f•T the fin&nri41 ye4ri•dtd Jljl Au%u%l 202 The Itusiees pKes¢rt1 iheiTTewrt wth th¢ financi8181ciMenlS ofthe ¢h8riiy forih¢ yeayended 31$1 Au¥u$l 2U?5 Thc tru51ec5 hivc adoptcd prDSlSlOllS ofA£counliThbTr ml by Chthnii¢S. Slhlcmcni of Rccomfftcndcd Pl1¢ Uk and Republic Qt Ir¢land11.R5 10211effective l Januy 2Q151. Structuyei qovornillie m4n•t¢mtnt ¢hLrih 15 1 In151 '1'hc ¥ov¢inin¥ docurnEnt 15 th¢1[Ideed dad 6th May 2UI8. 'Thc chbnty Is 80VEnd by It8 trustces who ale reswnsible r(K lh¢ llWAKeill¢rtt ofihe ¢hhn14bl¢ a¢¢iTrJillts Tre liusiees hÈtye tsduty 10 Idcntify. and r¢vi¢wlhc nsks io which Lh&rily i5exTedd to cnsureAppioFffl&t¢ £Onlru15 in to provide Te&sonable Su[aeS yinst fr&ud•NI ¢rmT The liu51ets who Stlwcddunnk Ihe yctr knd¢utrtniiy sctv¢4rE d¢thil¢d VBe 2 Truale Th¢ ippoinimcni ofn¢wtnttgy Is byth¢ inMieM holdinbi QbJ¢¢iivry N+J A¢iSvllles lil Iht Lhr1511Jn l.411h In Jccordonc¢ with Ihe sthicmeni In sh ways and in such pans of ihe Unid Kin$4om oi th¢ 05 Ihe Church ('rJuncil from lime iirnc rnov ihink fil, Ibl r<liLpVe SlLkrt'JJ finaNiiMI htsrd%hip llnd th promthc ond prcs¢rv¢ BODd heulih by provi51oD iiffund5. 1xx% or scr¥icciofany kind Includin8 Ihrwgh tlic piovi5ioD vf¢xwns¢llinB and SUPri In iuEh p$ ofih¢ Unii¢d Klngdwi lh< Church Council from iirn¢ w lim¢ think fil. It) 1o4dv&n¢¢ ¢du¥oiian In swh woy5 In 5u¢h pEMs Ilniicd Kinidom of ihe world ihc Chur¢h Achkn¢m¢DiiTrd p¢rlorm•A( ml¢w An o1.15.# (_ of£269.771 lTrQ21. X?&3.9091 whiLlI ale ¢onsidci¢d wlc4uhlc ioensure ¢ontihuanEe ofilj 0tions. 'Ilt IiUs1¢¢5ronnmilhey bave¢ornyl¢d wilh itr¢irduty uhdti ke¢tlOh 4 ofthtLhkiiiiciAci 2U(Y>tohivedut F¥ga 1Q IhE public bEnEfil BuidgncQ publishcd by thr Chiriij LOrnmiuioD&ndcgnsid¢rtl Ihe Pufluii of1 irnsiaobitei11 S•leRu#rdlm%4Nd ¥uln¢r•bl¢ people Th¢ ¢hfirity hL4 & safc¥uaidin¥ PDlic> knd rclrVHnt INi¢S. ¢mrAoy¢¢s And vdynt¢¢r5 hold ¥id cenin¢4le5 tTro I)15closui< BAMMB S¢rYl¢¢ ccurdaThCc with thr Lhurili¢S SDRP IPR5 1021"Accounlin¥and RenIng7 by ChantlC5 .$14lcirt#i of Re¢omln¢n¢d prepared Urthe h151orKal CD51 ¢0nvtniionIIh (h¢¢x¢¢IoEprt¢Ial1On iy nDt piovidEd IHn¥lble fixed M5eis Approvgd by order ol¢h¢ bolrd 0firus1t OD JIEh j¢ 1016 o 11$ b¢hLftyy'. Mvs Id Nlry F¢Yyion-Trualet
Stitfmtnl ofthe Iruslets rtspon$ihililie% in re$pecl ofihe pr*par41its f ¢ht financi41 slAlements TIK. wtees are required io prepore acconiS that gi a tyu¢ and fair vi¢wof th¥ siaic of affairs of the charity and its svleLI 5uiiable accountin8 policies and then appl thom c$1$¢¢ny- rn¥k¢ juds¥Tnen15 and ¢siimaies ihai arc re&%onAble and prudent.. PTepar¢ ihe RCCOUllL% on ihe goinB concern basis unlS it ig inappropria1¢ PT¥sum¢ ihai th¢ ¢hariiy 'Jhe Iru5tccs Ire Tesponsible for mAintaiMing propcr Èccounling rt¢QTd5 wthirh disclo5c wilh rcasonablc accuTac) a( an> Lim¢ Ib¢ finanyial pusiiioTr of ihe chariiy and io enable ihem io ensure thAi the accollttts comply Mith lh¢ Lhariii¢s A¢1 2011 Th¢r¥ &r¢ 4150 rSponSibl1111 for salcsuarding thc a5scis ol-lhc charity and hence fLY takig reasonable 51eps for preveniion and detectiLm of fraud and oih¥?r Ir¢Rulariii¢5.
lttdtptThdtnt LxamiNer5 lo Iht mtmbtrs on the unaudittd s14ltmtn15
I repon to lh¢ ¢hArily Iru$ic¢5 on my cxDminalioll ofthe finoncial sthtem¢NL% of kmmanu¢l ('.ommunily C'hurch Iihe
Trusti for the finBniial yeai iu 31si Au8Usi 2025
Respon¥lbillEie5 bsl8 report
As ihe ihAfily InisLLI'N of thr Trts41 you ai¥ r¢spoDsible fur ihv pr¢paraiion ihe financial stalemcnts I accordancL wilh
the requiTLYllClliS ol-lhe Chariti¢$ Aci 21)1 I Iihe A¢ii
I r£wrt in r¢sp¥ct ofmy ¢xniniion o1"Ihe'l'rusts financial sl&icments c&rricd oui U
Sft¢vbtllt Df fi)01 arlivi¢i¢5 for thr fiw•Dri•l yeDrtThd¢d 3151 A¥gwt 201$ Nolej 2025 21kZ4 INCO1£ FRO%1 Cbrltbl etl¥lil l)ffcrin&$, 8ifLS, TcBular8LWln8 llnd gift a Gronts And subgidLS 56.578 47.491 InveSent JTKome 2.559 59.144 £50.0sn E.XPENDITIIRE O R4kSinB f4ULd4 Chrliblt (MIS 53.338 Tol•l £J KT Ir.07FJ(ExP£NDlTl'REl 5.806 -21.268 Depr¢¢iiiion offurniiure and fiiiines in ryswi Toi•l fuAdJ brouihi forwrd 263 969 285,237 TOTAI. FiIliD% C'AKIIJLD frORWARD £269 775 £263 969 ( of the ch4riuble 1¥1[$ llcquired Ldiscort1rt dwinB the fm*ncial >¢v. Th¢r¢ wyre no UnrealL BaiThs or Ios5¢s dllring the finarti >¢tr.
Bilanct sheel ai Jlsl AKult 202.8 202.$ 2024 TANGIBI.F. TrIXTr:D A%%L'rs £120.56) C.IIRRF.NT ASSF.TS D¢posii. Kingdom Bank l_Init¢d Cash ai bank C&sh In hand 80.130 69.081 77.504 65.840 Tot¥1 C5h f149.210 £141.404 TOTAL A&%LTS £269 775 £263 969 FIINI)S R1Cl¢d fund5 £269 775 £263 969 Siintd on behlf oftht trustees The financial siatenKnts wcrc appr(Jved by the board oftTU51r¢5 on Izih 2026 and SIld nii its bchall"by". r5 Idi 1%lary Fer£uson- Tr1¢• The notes on pagL5 8-9 fonn pan orse financial siaicrnen15
Notes to the s19ttmtt of llnath¢ll ¥tlSvili¢s rcsPC¢t ofihe I1¢1A1 tnded Jlsi AURUXI 20Z3 A¢collntlnE tottvthtltstt Mrtd policits Ateollntlttg tortVÈttflo Thc finallcial siatcmLni% tsf Iht ¢haTily. whiEh a public knefit eniity undcr fRS 102. have becth pfcparcd in a¢¢or{lan. WlTh ihe Charities SORP IFRS 1021'A¢¢ouniinB 8nd R¢porting by Chariiies. Statcmerjt of Rec4)mmendLd Praeii¢¢ applicablc io chariiic5 prcpariiig their acci)unis In aCLordanLC wilh th¢ Financial R¢portin8 Siandard applicBble ill ihe Uk and Republi¥ of Ir¥land IFRS 1021. Financiol reporting stattdd ID2"1'h¢ Financial Reporting 8iand8Td •pplirablc in IhL IIK and Rcpublic ofireland and ihe Chariiie% ALI 2011 lkne finartti#l Stsl¢ments have been prepared under the hisiori¢al cosi ¢onv¢niion. All in¢om¢ 1$ rt¢ognised in thc Si&ement of Financial Aciii'iti¢s th¢ ihaniy has Lntill¢m¢nl io the fund5. 11 l5 prob&blL that ihr Iilcomc will IK. 'l1Ve0 and the aThouni can be rneasured aCLuraitly. EApÈhdilurt l.iabilities are fLogni&ed Lxpcthdilure 500n as Thcr¢ 15 a 1¢8al or bonrUctive obligA11un iommitsing ill ¢h#Tily 10 ihai eXndIre. IE Is probable that a tronsfer of ¢C4)nomic bcncfii8 will hc requirtd In SCill¢rncnl and tho mount uf the obliÉaLion ¢aA k ni¢asured reliably. F.xpendiiur¢ Is accounied for on an accruals bAsis ond becn cla$sified under hcadings thai aggrcÈaie all Ln%t rclathd ihe caiLg4)ry Wh¢T¢ ¢05US E#llnol bc direril) aTlribul¢d to panicular hL'adings ihe) have been allocaied io aciivilies on a bAsis COliSiSiLni wilh thL llSL thf resourcL%. Gifts ID Gifts im kirtd d¢ni¢d scrvirc5 and facilili¢s rEI¥[d alld Ihc valu¢ of (blunTr¢[ hclp Lannot bc Tncasurcd accurately and &r¢ exclllikd. T&nElbl¢ tlxed ssrf$ f•r ¥s¢ by tbt tbrl¢y BuildinÉs are not depre¢i&ied which is a departUT¢ fron) Financial R¢portins Siandard 102. Equipmcni Rnd fiAtures cgpits11SLd 10 3 1st August 2019 arc depreciaied onnually io theiresiimaiLd depreciaied Val al thr finanrial yrar ¢nd. l-hi5 pTrliry w15 Illtrodurd on 151 S¢plcM-r 2019. Swb5rqu¢DI ¥xp¥ndilurc 15 char8cd to income alld expenditiire accouni. The ¢h&rity receives 118 in¢om¢ $pe¢if1¢411y aiiributsbl¢ w its work gnd is ¢Jassifi¢d as re$iri¢t¢d funds. CAyh Trlow The finin¢ial stst¢m¢nts do noi in¥lDd¢ a ¢J$h Iltsw siat¢m¢nt Ihe trusi 85 a sJn811 r¢portittB ¢ttiiiy is exempt from requiremeni 10 prepare a cash flow siaiLYneni under Financial R¢porting.8iandard l. Cash Ilow 51aicm¢nis Tungiblt fJAed 55tt5 fixture5 Buildln Toi#l Cost Isi Sepiemkr 2024 Addiiions 41.930 20.000 I l$t Aug$t 21125 £41.9iO £120.000 £161.930 Depre¢iAlion Isi Sepietnber 2024 Addition 41.365 41.365 31s1 Augwsi 2025 £41.365 EO £41.365 et vlut 31st Augw 2025 £565 £120.000 121).5(Tr5 31st Au8USt 2024 £120.0(M) £120.565
C.'haril•ble cosls 2125 20Z4 Wagc5 and social security TTavellin8 arld subsist¢rtix l.'ducaiJon and iTainin8 Ministr) gifts R¢pairs. rnaini¢nance and rencS Teiephotte and P05U8C. siaiionco and adstrtiSill8 Misceuaneous e4KnS¢S Consumables and cornpurer soCi%%we Provisjons Hcatin8. IIBhiin8 and wa Professional seTrices Fquipm¢nl. Iixiur¢k fitting5 and furnirure In5UTances Youth ilork Depreciaiion olfurniknre 8nd fittmES R¢nl and ra1¢5 21.633 1.880 1.800 565 295 1.588 503 328 588 221 1.230 5.883 2.662 429 1.487 454 974 6.716 2.144 1.709 355 1.825 1.403 £53.338 Trusleu traI10Th and txptAses ofthe irusitts received any reThwberation duringeithu rJnanci year or the txtv10 fJnAncial year FerJ for txmiN#tion •f ibt a¢tO¥NI5 The examinaELon of thc fi finanal Stalcts carTied on a nO(ha basis for Ehe financial year id ernploitts The chaTit) had 3 paid p1ye¢S dwinBthe financia] ieDr 12024_251 No Eran5acli£y ¢d fitwia] ¢¥OT th¢ tKtsiws flnwial JQaT with lilad pthes