J F Hornby & Co QHAATEHEDACCOUNTANT5 Tel.. 01229 588077 'fhomty.com w¢¢W.Ifhomty.com The TcTr￿r • Daltongate PAJsiness Centre . Daltongate . U￿rStOn 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 H￿nty¥ Co¢ttr*tr&Sngnamoll F HorntyLiry¥ied.a•ty registered ar￿w￿. C￿T*￿trat￿ W8(r956 FINANe.IAI. 8TATF.MFNTS FQR TIIF FINANCIAI. YLAR F￿DED 31ST AIIGIIS'I. 2025 Index Cjcnrral informaiivn Tru%*c% r¢p( Stktcmrni ofih¢ Iru5*r5 ￿sponSIbl1111¢5 Indcptndent examirttr$ r¢port Statement4 of financial a¢liTrsilie5 Da)￿r< shEcl Noks io ihc fInd￿rial %iaicnKnis Gefttr41 Infoim*tlort Trn5ttey: Mrs Ida Mary l.ergu4on Mr GvolTrty Pl.￿.[ MLtlunald Mr keiih'fippl¢ Charity corrtspondent.. Mr Stuan fer8uSCJn C.'orrt%poThdtntohivedut F¥ga￿ 1Q IhE public bEnEfil BuidgncQ publishcd by thr Chiriij LOrnmiuioD&ndcgnsid¢rt￿l Ihe Pufluii of1￿ irnsiaobitei￿￿11 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 Re￿nIng7 by ChantlC5 .$14lcirt#i of Re¢omln¢n￿¢d prepared U￿rthe h151orKal CD51 ¢0nvtniion￿IIh (h¢¢x¢¢￿Io￿￿Eprt¢Ial1On iy nDt piovidEd IHn¥lble fixed M5eis Approvgd by order ol¢h¢ bolrd 0firus1t￿ OD JIEh j￿￿¢ 1016 o* 11$ b¢h*Lftyy'. Mvs Id* Nl*ry F¢Y*yion-Trualet Stitfmtnl ofthe Iruslets rtspon$ihililie% in re$pecl ofihe pr*par41its f ¢ht financi41 slAlements TIK. wtees are required io prepore acco￿niS 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￿$1$¢¢n￿y- rn¥k¢ juds¥Tnen15 and ¢siimaies ihai arc re&%onAble and prudent.. PTepar¢ ihe RCCOUllL% on ihe goinB concern basis unl￿S 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 r￿SponSibl1111￿ for salcsuarding thc a5scis ol-lhc charity and hence fLY taki￿g 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$ic¢5 on my cxDminalioll ofthe finoncial sthtem¢NL% of kmmanu¢l ('.ommunily C'hurch Iihe Trusti for the finBniial yeai iu 31si Au8Usi 2025 Respon¥lbillEie5 b*sl8 report As ihe ihAfily InisLLI'N of thr Trts41 you ai¥ r¢spoDsible fur ihv pr¢paraiion ihe financial stalemcnts I￿ accordancL wilh the requiTLYllClliS ol-lhe Chariti¢$ Aci 21)1 I Iihe A¢ii I r£wrt in r¢sp¥ct ofmy ¢x*nin*iion o1"Ihe'l'rusts financial sl&icments c&rricd oui U￿￿in8 ou( my ¢xaminaiion I have follow¢d #ll appli¢al)l¢ Dirc¢iion$ 8iv¢n by ihc Charii}' Cvmrni5sion und¥T 5¢Liion 14515)Ibl ol'ihL' A¢1. Indtpendtnl ¢xAmlntr's St*t*m¢nt I hal'c complknlLd my exan11nation. I coiifirm th&1 no m•t¢Tial moiitrs h4ve come 10 my all¥niion in ¢onne¢iion wilh lh¢ C&ountin8 Tc¥ords nix k¥pi 111 r¢sp¥¥l (Jf lh¢ Trusi A8 r¢qui￿￿ by Kllion 130 vfih¢ aLI. or 2 the fillanLIDI sliii¥mLlll.% di? not BiCQTd with ihose Tccords. nr 3 the liahnLIDI Jiai¥mLnl% do iini coiiiply ￿1th Ili¢ opplicabl¥ r¢quir¢in¢nt% i(w¥¢rnin8 Ihe form #nd ¢oNi¢ni of rinoniial Sla￿[￿¢￿￿ $¢1 vui ID ihL' ChariLII8 (Aicouniy And Rcpon5} RcBllloiions 2008 othLr ihon ihe any i¢quir¢ni£ni ihai thi A¥v)unt% ¥i%'¥ a Ir￿¢ und fair vieiv whiih Is A Iniiii'r Ll)n¥idcred paTT oran IN¢J¢pLnd¢nl I have no Loncern% and hllvc comL across ￿h¢r mDttCTS In wonne¢iion %4'1%1i I￿. ¥x8minfjiii)n li) w'lii¥h aii¢n110n %hould be drown in ihis rbpDrt order Iu inablL' J priipLY undcn¥ianding of ihc accoun1¥ io be rcoihcd J F Slornhy, FC., lTrdependeTrl F'.xAmlner I'h¢'l l)*llon4Nlt IlusIn￿l l.'tnlrt l)alionRAI¢ l.'ymbrl* l.A12 7AJ D*¢¢d.. 12th June 2026 Sf*t¢vbtllt Df fi￿￿)01 arlivi¢i¢5 for thr fiw•Dri•l yeDrtThd¢d 3151 A¥gwt 201$ Nolej 2025 21kZ4 INCO￿1£ FRO%1 Cb*rlt*bl* *etl¥lil l)ffcrin&$, 8ifLS, TcBular8LWln8 llnd gift a Gronts And subgidL*S 56.578 47.491 InveS￿ent JTKome 2.559 59.144 £50.0sn E.XPENDITIIRE O R4kSinB f4ULd4 Ch*rli*blt (MIS 53.338 Tol•l £J KT I￿r.0￿7FJ(ExP£NDlTl'REl 5.806 -21.268 Depr¢¢iiiion offurniiure and fiiiines in ryswi Toi•l fuAdJ brouihi forw*rd 263 969 285,237 TOTAI. FiIliD% C'AKIIJLD frORWARD £269 775 £263 969 (￿￿ of the ch4riuble ￿1¥1[￿$ llcquired L*discort1rt￿ dwinB the fm*ncial >¢v. Th¢r¢ wyre no UnrealL￿ BaiThs or Ios5¢s dllring the finarti￿ >¢tr. Bilanct sheel ai Jlsl A￿Kult 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 C*5h f149.210 £141.404 TOTAL A&%LTS £269 775 £263 969 FIINI)S R￿1￿Cl¢d fund5 £269 775 £263 969 Siintd on beh*lf oftht trustees The financial siatenKnts wcrc appr(Jved by the board oftTU51r¢5 on Izih 2026 and SI￿ld nii its bchall"by". r5 Idi 1%lary Fer£uson- Tr￿1¢• The notes on pagL5 8-9 fonn pan or￿se financial siaicrnen15 Notes to the s19ttmt￿t of llnath¢l*l ¥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 stattd￿d 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. ￿'l￿1Ve0 and the aThouni can be rneasured aCLuraitly. EApÈhdilurt l.iabilities are fL*ogni&ed ￿ Lxpcthdilure 500n as Thcr¢ 15 a 1¢8al or bon￿rUctive obligA11un iommitsing ill ¢h#Tily 10 ihai eX￿ndI￿re. 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$sified under hcadings thai aggrcÈaie all Ln%t rclathd ihe caiLg4)ry Wh¢T¢ ¢05US E#llnol bc direril) aTlribul¢d to panicular hL'adings ihe) have been allocaied io aciivilies on a bAsis COliSiSiLni wilh thL llSL thf resourcL%. Gifts ID Gifts im kirtd d¢n*i¢d scrvirc5 and facilili¢s rE￿I¥[d alld Ihc valu¢ of ￿(blunTr¢[ hclp Lannot bc Tncasurcd accurately and &r¢ exclllikd. T&nElbl¢ tlxed *ssrf$ f•r ¥s¢ by tbt tb*rl¢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 v*lut 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 renc￿S 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 tx*miN#tion •f ibt a¢tO¥NI5 The examinaELon of thc fi￿ finan￿al Stalc￿￿ts carTied on a nO(ha￿ basis for Ehe financial year id ernploitts The chaTit) had 3 paid ￿￿p1￿ye¢S dwinBthe financia] ieDr 12024_251 No Eran5acli£y￿ ¢￿*￿d fitw*ia] *¢¥OT th¢ tKtsiws flnwial JQaT with lila￿d pthes