**Registered Company Number: 06297353 Registered Charity Number: 1120635** 

## **THE LINK WITH EMMANUEL CHRISTIAN FELLOWSHIP LTD** 

**REPORT AND ACCOUNTS FOR THE YEAR ENDED** 

**31 MARCH 2023** 




**The Link With Emmanuel Christian Fellowship Ltd Reports and accounts** 

## **Contents** 

|**Page**|
|---|
|Trustees’ Report<br>3|
|Statement of Directors’/Trustees’ Responsibilities                              5|
|Independent Examiner’s Report                                                              7|
|Statement of Financial Activities                                                             8|
|Balance Sheet                                                                                           11|
|Notes to the accounts                                                                             12|



2 | P a g e 



**The Link With Emmanuel Christian Fellowship Ltd The report of the Trustees for the year ended 31 March 2023** 

## **Introduction** 

The trustees present their annual director’s report and financial statements for the year ended 31 March 2023, which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. 

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and 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 (FRS 102) (effective 1 January 2015). 

## **Purpose and Activities of the Charity** 

The charity objects and principle activities are: 

To advance Christian faith in accordance with the Statement of Beliefs… in Merseyside and in other parts of the United Kingdom or the world as the Trustees may from time-to-time think fit and other such purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Charity. 

To relieve sickness and financial hardships and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support in such parts of Merseyside and in other parts of the United Kingdom or the world as the Trustees may from time to time think fit. 

Further details on how we further these objectives can be found in the Memorandum of Association upon request. 

## **Achievements and performances** 

During this last year, we continued to worship in the church building in Claughton Road, Birkenhead. 

We have been able to continue to support the ministries and missions listed further below in this report and also maintain part time ministry, although it should be noted the current Pastor ministers on a self-employed basis. The fellowship numbers have grown steadily during the year and tithes and offerings have risen accordingly.  Tithes and offering were primarily made through bank transfers and standing orders although cash offerings continued to be received during worship. 

The weekly prayer meeting continued during the year and Sunday school for young Children continued during the Worship Services in the church building.  The youth work interrupted during the year the previous year by Covid, resumed during the year. 

Other mid-week activities included Bible Study, An Alpha Course, Craft Club, Parents and Toddlers Group and Messy Church and Coffee Morning. 

We carried on with our primary aim of continuing to serve God and to seek His will for our church and community in the future. 

## **Activities** 

The Link with Emmanuel Christian Fellowship provided both practical and financial help to the following organisations: 

*   Charles Thompson Mission (www.charlesthompsonsmission.org.uk<https: 

- Dignity Zambia (www.dignityonline.org.uk<https: 

- John Lawson (www.escapeministries.org<https: 

3 | P a g e 



**The Link With Emmanuel Christian Fellowship Ltd The report of the Trustees for the year ended 31 March 2023** 

*   Because Jesus Lives Ministries (www.becausejesuslivesm.wixsite.com/bjlm<https: 

*   Tanzanian Christian Farm Development Trust (www.tcfdt.org<https: 

## **Financial Review** 

## **Policies on reserves** 

Adequate reserves are maintained to fund the charity’s activities for at least six months forward. 

## **Availability and adequacy of assets of the funds** 

The board of Trustee is satisfied that the charity assets in each fund are available and adequate to fulfil its obligations in respect of each fund. 

## **Transactions and Financial position** 

The Statement of Financial Activities show net outgoing resources for the year of £3,735 (2022: £419). The total reserve at the year-end stands at £70,687 (2022: £74,421). Free unrestricted liquid reserves amounted to £24,355 (2022: £28,816). 

## **Reference and administrative details** 

Date of incorporation 29 June 2007 Company Registration Number 06297353 The Registered Office is 128 Claughton Road, Birkenhead, Wirral CH41 6EY Charity Registration Number 1120635 

## **Directors and trustees** 

The members of the board of Trustees of the Charity during the year ended 31 March 2022 

were: 

Stuart Appleby – Chairman Liz Appleby Billy Norman Marcus Dalton Beryl Bratt (Bookkeeper) Mike Parkinson 

## Non-Trustees in Office 

-Geoff Green – Secretary (resigned 15[th] July 2022) 

All the directors of the company are also the Trustees of the charity, and their responsibilities include all the responsibilities of the directors under the Companies Acts and of Trustees under the Charities Act. 

The board of trustees held regular well attended meetings during the year. 

## **Chairman’s Thanks** 

I would like to pass my thanks to the other Trustees for their help and attendance at meetings throughout the year to enable us to meet the objectives of the Charity. 

4 | P a g e 



**The Link With Emmanuel Christian Fellowship Ltd The report of the Trustees for the year ended 31 March 2023** 

## **Nature of the Governing Documents and Constitution of the Charity** 

The Organisation is a charitable company limited by guarantee, incorporated on 29 June 2007 and registered as a charity on 21 August 2007. The Company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Article of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. The methods adopted for the recruitment and appointment of new trustees The directors of the company are also charity trustees for the purpose of charity law and under the Company’s Articles the directors are known as members of the charity. The directors are chosen to bring a wide variety of skills to the charity management. 

## **Share Capital** 

The Company is limited by guarantee and therefore has no share capital. 

## **Independent Examiner** 

Malcolm Wright, Elpizo Limited, Chartered Accountants, 13 Village Road, Higher Bebington, Wirral, CH63 8PP 

## **Statement of Director’s and Trustees’ Responsibilities** 

The charity trustees (who are also the directors of the charitable company for the purpose of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. 

In preparing the financial statements, the trustees are required to: 

 Select suitable accounting policies and then apply them consistently; 

 observe the methods and principles in the Charities SORP; 

 make judgements and estimates that are reasonable and prudent; 

 state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

 prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

5 | P a g e 



**The Link With Emmanuel Christian Fellowship Ltd The report of the Trustees for the year ended 31 March 2023** 

## **Statements as to disclosure to our independent examiner** 

In so far as the trustees are aware at the time of approving our trustees’ annual report: 

- There is no relevant information, being information needed by the independent examiner in connection with preparing their report, of which the group’s auditor is unaware, and the trustees, having made enough enquiries of fellow directors that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director in order to make themselves aware of any relevant independent examination information and to establish that the independent examiner is aware of that information. 

By order of the board of trustees 

This report was approved by the board of Trustees on 14 November 2023 

**Stuart Appleby Chairman of the Trustees** 

6 | P a g e 



**The Link With Emmanuel Christian Fellowship Ltd** 

**Independent Examiner’s Report to the Trustees of the Charity** 

## **Report of the Independent Examiners to the Trustees on the account of the Charity for the year ended 31 March 2023** 

I report on the financial statement of the charitable company on page 8 to 19 for the year ended 31 March 2023. 

This report is made solely to the charity’s trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My examination has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and charity’s trustees as a body, for my examination, for this report, or for the opinions I have formed. 

## **Respective responsibilities of the Trustees and Examiner** 

As the charity trustees, who are also directors of the company for the purpose of the company law, you are responsible for preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and under section 144(2) of the Charities Act 2011 (“the Charities Act”) and is eligible for independent examination.  It is my responsibility to: 

- Examine accounts under the section145 of the Charities Act; 

- Follow the procedure laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and 

- To state whether particular matters have come to my attention 

## **Basis of opinion and scope of work undertaken** 

My examination was carried out in accordance to general directions given by the charity commission. An examination includes a review of accounting records, kept by the charity and a comparison of accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts and seeks explanations from the Trustees concerning any such matters. The procedure undertaken does not provide all the evidence that would be required in an audit. Consequently, no opinion is given to whether the accounts present a true and fair view and report is limited to the matters set out in the statement below. 

## **Independent Examiner’s Statement** 

In connection with examination, no matters have come to my attention; 

Which gives me reasonable cause to believe that in any material respect the requirements; 

1. a.  To keep accounting records in accordance with section 386 of the Companies Act 2006; and 

   - b.  To prepare accounts which accord with the accounting records and comply with accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statements of Recommended Practice: Accounting and reporting by Charities have not been met; or, 

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

Malcolm Wright Chartered Accountant Elpizo Limited, 13 Village Road, Higher Bebington, Wirral CH63 8PP 

The date upon which my opinion is expressed is 14 November 2023 

7 | P a g e 



## **The Link With Emmanuel Christian Fellowship Ltd Statement of Financial Activities For the year ended March 2023** 

|||**Unrestricted**|**Restricted**|**Restricted**|**Total**<br>**Last Year**|
|---|---|---|---|---|---|
|||**Funds**<br>|**Funds**||**Funds   Total Funds**|
|||**2023**|**2023**||**2023**<br>**2022**|
||**Notes                   £**|||**£**|**£**<br>**£**|
|**Income**||||||
|Donations and legacies|**3**|43,414<br>|-||43,414          48,434|
|Income from charitable||||||
|activities|**4**|688|2,400|<br>|3,088             9,452|
|Interest||<br>3|-||3-|
|**Total Income**||**44,105**<br>|**2,400**||**46,505        57,886**|
|||||||
|**Expenditure**||||||
|Expenditure on charitable||||||
|activities|**5**|47,040<br>|2,000||49,040        57,105|
|Governance costs||1,200|-||1,200          1,200|
|**Total expenditure**||**48,240**<br>|**2,000**||**50,240        58,305**|
|**Net income/(expenditure) for the**||**year      (4,135)**|**400**||**(3,735)           (419)**|
|**Gross transfer between funds**||**-**|**-**||**--___**|
|**Net movement in funds**||**(4,135)**|**400**||**(3,735)            (419)**|
|**Reconciliation of funds:**||||||
|**Total funds brought forward**||**74,012**|**410**||**74,422        74,841**|
|**Total funds carried forward**||**69,877**|**810**||**70,687       74,422**|



The net movement in funds to above in the net incoming resources as defined in the statement of Recommendation Practice for Accounting and reporting issued by the Charity Commission for England and Wales and is reconciled to the total funds as shown in the Balance Sheet on page 11 as required by the said statement. 

**All activities derive from continuing operation** 

**The notes on page 12 to 19 form an integral part of these accounts** 

8 | P a g e 



## **The Link With Emmanuel Christian Fellowship Ltd Statement of Financial Activities for the year ended March 2023 Analysis of prior year total funds as required by paragraph 4.2 of Statement of Recommended Practice (SORP)** 

||**Unrestricted**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|
|||**2022**|**2022**|**2022**|
||**Notes**|**£**|**£**|**£**|
|**Income**|||||
|Donations and legacies|**3**<br>|48,434|-|48,434|
|Income from charitable|||||
|activities|**4**<br>|9,452|-<br>|9,452|
|**Total Income**||**57,886**<br>|**-**<br>|**57,886**|
||||||
|**Expenditure**|||||
|Expenditure on charitable|||||
|activities|**5**<br>|54,105|3,000|57,105|
|Governance costs||1,200|-<br>|1,200|
|**Total expenditure**||**55,305**<br>|**3,000**|**58,305**|
|**Net expenditure for the year**|<br>|**2,581**<br>|**(3,000)**|**(419)**|
|**Gross transfer between funds**<br>||**-**|**-**|**-**<br>|
|**Net movement in funds**||**2,581**<br>|**(3,000)**|**(419)**|
|**Reconciliation of funds:**|||||
|**Total funds brought forward**|<br>|**71,431**<br>|**3,410**|**74,841**|
|**Total funds carried forward**|<br>|**74,012**<br>|**410**|**74,422**|



**All activities derive from continuing operation** 

**The notes on page 12 to 19 form an integral part of these accounts** 

9 | P a g e 



## **The Link With Emmanuel Christian Fellowship Ltd Statement of Financial Activities For the year ended March 2023** 

## **Income and Expenditure Account as required by the Companies Act for the year ended 31 March 2023** 

|**Turnover**<br> <br>Direct costs of turnover<br> <br>**Gross surplus**<br> <br>Governance costs<br> <br>**Operating surplus**<br>  <br>Interest receivable<br> <br>**Surplus/deficit on ordinary activities before tax**<br> <br>**Retained surplus/deficit for the financial year**<br>|<br>  <br>|**2023**<br>**2022**<br>**£**<br>**£**<br> 46,502               57,886<br>49,040                 57,105<br>**(2,538)                     781**<br>1,200<br>1,200<br>(3,738)                   (419)<br>3-<br> **(3,735)                   (419)**<br>**(3,735)                    (419)**|
|---|---|---|
||<br>||
||<br>  <br> <br>||



## **All activities derive from continuing operations** 

**The notes on pages 12 to 19 form integral part of these accounts.** 

10 | P a g e 



**The Link With Emmanuel Christian Fellowship Ltd Company Number 06297353 Balance Sheet As at 31 March 2023** 

|**The Link With Emmanuel Christian Fellowship Ltd**<br>**Company Number**<br>**06297353**<br>**Balance Sheet**<br>**As at 31 March 2023**||||
|---|---|---|---|
|**Notes**<br>**Fixed Assets**<br>Tangible assets<br>11<br>**Total fixed assets**<br>**Current Assets**<br>Debtors<br>12<br>Cash at the bank and in hand<br> <br>**Total current assets**<br> <br>**Creditors: -**<br>Amount due within one year<br>13<br>**Net current assets**<br> <br>**Net assets**<br>**The funds of the charity**<br>**Unrestricted income funds**<br>Unrestricted revenue accumulated funds<br>15<br>Designated funds<br>15<br>**Restricted revenue funds**<br>Restricted revenue accumulated funds<br>15<br> <br>**Total charity funds**|**2023**<br>**£**<br>**£**<br> <br>39,829<br> 39,829<br>5,493<br> <br>26,590<br> <br> 32,083<br> <br>(1,225)<br> <br> 30,858<br>**70,687**<br>69,677<br> <br>200<br> <br>69,877<br>810<br>**70,687**||**2022**<br>**£**<br>**£**<br>39,494<br>39,494<br>5,702<br>29,976<br>35,678<br>(750)<br>34,928<br>**74,422**<br>73,360<br>652<br> <br>74,012<br>410<br>**74,422**|
||<br> <br>||<br> <br> <br>|
|||||



The directors are satisfied that the year ended on 31 March 2023 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on page 7. 

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. 

**Stuart Appleby – Chair and Trustee Approved by the board of Trustees on 14 November 2023 The notes on page 12 to 19 form an integral part of these accounts** 

11 | P a g e 



**The Link With Emmanuel Christian Fellowship Ltd Notes to the Accounts for the year ended 31 March 2023** 

## **1. Accounting policies** 

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: 

## a) Basis of preparation 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard application in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP(FRS 102) the Financial Reporting Standard application in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

The Charity meets the definition of a public benefit entity under FRS 102. Assets & liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes(s). 

## b) Preparation of the accounts on a going concern basis 

The financial statements are prepared on a going concern. The Charity is entirely dependent on continuing grant and donation support and as a consequence the going concern basis is also dependent on that continuing financial support. 

## c) Income 

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. Income received in advance of the provision of specified services is deferred until the criteria for income recognition are met. 

## d) Donated services and facilities 

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to the trustees’ annual report for more information about their contribution. 

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. 

## e) Interest receivable 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. 

12 | P a g e 



**The Link With Emmanuel Christian Fellowship Ltd Notes to the Accounts for the year ended 31 March 2023** 

## f) Fund accounting 

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds are donations which the donor has specified are to be used for particular areas of the charity’s work or for specific projects being undertaken by the charity. 

## g) Expenditure and irrecoverable VAT 

Expenditure is recognised once there is a legal constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: 

- Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs 

 Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 

## h) Allocation of support costs 

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charitable activities. These costs have been allocated between costs of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note1. 

## i) Tangible fixed assets 

Individual fixed assets costing £100 or more are capitalised as cost and are depreciated over their estimated useful economic lives on a straight-line basis as follows: 

|**Asset Category**|**Annual rate**|
|---|---|
|Freehold building|4%|
|Plant and equipment|20%|



## j) Debtors 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## k) Cash at bank and in hand 

Cash at bank and cash in hand includes cash and bank current and deposit accounts. 

13 | P a g e 



**The Link With Emmanuel Christian Fellowship Ltd Notes to the Accounts for the year ended 31 March 2023** 

l) Creditors and provisions 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimating reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## **2 Legal status of the charity** 

The charity is a company limited by guarantee and has no share capital. In the event of the charity being would up, the liability in respect of the guarantee is limited to £5 per member of the charity. 

## **3 Income from donations and legacies** 

|**Donations**<br>Gifts<br> <br>Taxation recoverable<br> <br>Donated services<br> <br>|**2023**<br>**2022**<br>**£**<br>**£**<br>37,680<br>42,279<br>5,284                      5,705<br> 450                         450|
|---|---|
||**43,414                   48,434**|



The Trust benefits from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts. 

## **4 Income from charitable activities** 

|Grants - general<br> <br>Grants - restricted<br> <br>|**2023**<br>**2022**<br>**£**<br>**£**<br>688                       9,340<br> 2,400                          112<br>  **3,088                       9,452**|
|---|---|



14 | P a g e 



**The Link With Emmanuel Christian Fellowship Ltd Notes to the Accounts for the year ended 31 March 2023** 

## **5 Analysis of expenditure on charitable activities** 

|Resources<br> <br>Postage & stationery<br>Travel<br>Telephone<br>Repairs and renovation<br>Grants given<br>Light and heat<br>Equipment hires<br> <br>Office and administration<br>Depreciation<br>Insurance<br>Professional fees<br>Salaries<br> <br>**Total**|**2023**<br>**2022**<br>**£                      £**<br>12,138                 4,480<br>1,375                 1,516<br>2,185<br>1,412<br>368<br>354<br>6,610<br>1,652<br>8,098               11,412<br>2,975<br>5,043<br>-                       393<br>3,559                     345<br>9,505<br>5,135<br>1,804                 1,671<br>423                 1,736<br>  -21,956<br>**49,040              57,105**|
|---|---|



## **6 Analysis of governance and support costs** 

The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance cost, the remaining support costs together with the governance costs are allocated to the charitable activities undertaken in the year. Refer to the table below for the basis for apportionment and the analysis of support and governance costs. 

## **Analysis of support and governance costs** 

||**General support       Governance**|**General support       Governance**|**General support       Governance**|**Total**<br>|**Basis of**|
|---|---|---|---|---|---|
||||**Function**||**apportionment**|
|||**£**|**£**<br>|**£**||
|Independent Examiners||-<br>|1,200<br>|1,200<br>|Governance|
|Total|**-**<br>||**1,200**|**1,200**||
|**Net income/(expenditure) for the year**||||||
|||||**2023**|**2022**|
|||||**£**|**£**|
|Net income (expenditure) for||the year||(3,735)|(419)|
|After charging:||||||
|Depreciation||||9,505|5,135|
|Independent examiner’s fees||||1,200|1,200|



## **7 Net income/(expenditure) for the year** 

15 | P a g e 



**The Link With Emmanuel Christian Fellowship Ltd Notes to the Accounts for the year ended 31 March 2023** 

## **8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel.** 

|Salaries and wages<br>|**2023**<br>**2022**<br>**£**<br>**£**<br>  -<br>21,956|
|---|---|



No employees had employee benefits in excess of £60,000 (2020: nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds. 

The charity trustees were not paid or received any other benefits from employment with charity in the year neither were they reimbursed expenses during the year. 

No charity trustees received payment for professional or other services supplied to the charity. 

There were no transactions with connected parties to be reported on in these accounts. 

The key management personnel of the charity comprise the trustees, the company secretary and the pastor. 

## **9 Staff Numbers** 

The average monthly head count was 1 staff (2022: 1 staff) and the average monthly number of full-time equivalent employees (including casual and part-time staff) during the year were as follows: 

|during the year were as follows:|||
|---|---|---|
||**2023**|**2022**|
||Number|Number|
|Charitable activities|-|1|



## **10 Corporation Taxation** 

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 

16 | P a g e 



**The Link With Emmanuel Christian Fellowship Ltd Notes to the Accounts for the year ended 31 March 2023** 

## **11 Tangible fixed assets** 

|||**Freehold**|**Plant and**|**Total**|
|---|---|---|---|---|
|||**Land and**|**machinery**||
|||**Buildings**|||
|||**£**|**£**<br>|**£**|
||**Cost:**||||
||As at 1 April 2022|33,421|91,065|124,486|
||Additions|-|9,840|9,840|
||As at 31 March 2023|33,421|100,905|134,326|
||**Depreciation:**||||
||As at 1 April 2022|9,564|75,428|84,992|
||Charge for the year|1,337|8,168|9,505|
||As at 31 March 2023|10,901|83,596|94,497|
||**Net book value**||||
||As at 1 April 2022|23,857|15,637|39,494|
||As at 31 March 2023<br>|22,520|17,309|39,829|
|**12**|**Debtors**||||
||||**2023**|**2022**|
||||**£**|**£**|
||Other debtors||5,493|5,702|
|**13**|**Creditors: amounts falling due within one year**||||
||||**2023**|**2022**|
||||**£**|**£**|
||Other creditors and accruals||1,225|750|
|**14**|**Contingent assets – legacy income**||||
||As at 31 March in each year the charity had not been notified of any|||legacy income|
||or prospective legacy income.||||



17 | P a g e 



**The Link With Emmanuel Christian Fellowship Ltd Notes to the Accounts for the year ended 31 March 2023** 

## **15 Analysis of charitable funds Analysis of movements in unrestricted funds** 

||**Balance**||||**Funds**|
|---|---|---|---|---|---|
||**1 April        Income**|**Expenditure        Transfers**|||**31 March**|
||**2022**||||**2023**|
||**£**<br>**£**||**£**|**£**|**£**|
|General fund|73,360           43,775||(47,458)|-|69.677|
|Designated Missionary||||||
|Fund|652                330||(782)|-|200|
||**74,012           44,105**||**(48,240)**|**-**|**69,877  **|
|**Analysis of movements in unrestricted funds – previous year**||||||
||**Balance**||||**Funds**|
||**1 April**<br>**Income**||**Expenditure**|**Transfer**|**31 March**|
||**2021**||||**2022**|
||**£**<br>**£**||**£**|**£**|**£**|
|General fund|70,891            57,774||(55,305)|-|73.360|
|Designated Missionary||||||
|Fund|540                 112||--|-|652|
||**71,431           57,886**||**(55,305)**|**-**|**74,012  **|
|**Name of unrestricted**|<br>**Description, nature and purposes of the fund**|||||
|**Fund**||||||
|General fund|The ‘free reserves’ after allowing for all designated funds.|||||
|Missionary fund|Funds allocated by trustees for support of missionaries or|||||
||missionary activity|||||
|**Analysis of movements in restricted funds**||||||
||**Balance**||||**Funds**|
||**1 April      Income**|**Expenditure Transfers**|||**31 March**|
||**2022**||||**2023**|
||**£**<br>**£**||**£**<br>|**£**|**£**|
|Crisis fund|**410        2,400**||**(2,000)**<br>|**-**|**810**|



18 | P a g e 



**The Link With Emmanuel Christian Fellowship Ltd Notes to the Accounts for the year ended 31 March 2023** 

|**16**|**Analysis of net assets between**|**funds**||||
|---|---|---|---|---|---|
|||**General    Designated**||**Restricted**|**Total**|
|||**Fund**|**Fund**|**Fund**||
|||**£**|**£**|**£**|**£**|
||Tangible fixed assets<br>|39,829|-|-|39,829|
||Cash at bank and in hand<br>|25,780|-|810|26,590|
||Other net current assets/(liabilities)     4,268||-|-|4,268|
||**Total**<br>|**69,877**|**-**|**810**|**70,687**|
||**Analysis of net assets between**|**funds – previous year**||||
|||**General Designated**||**Restricted**|**Total**|
|||**Fund**|**Fund**|**Fund**||
|||**£**|**£**|**£**|**£**|
||Tangible fixed assets<br>|39,494|-|-|39,494|
||Cash at bank and in hand<br>|29,566|-|410|29,976|
||Other net current assets/(liabilities)4,952||-|-|4,952|
||**Total**<br>|**74,012**|**-**|**410**|**74,422**|



19 | P a g e