Registered Company Number: 06297353 Registered Charity Number: 1120635 THE LINK WITH EMMANUEL CHRISTIAN FELLOWSHIP LTD REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 20Z4 elpizo •ADGT8ULS* 2811112024 COMPANIES HOUSE A04
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The Link With Emmanuel Christian Fellowship Ltd Reports and accounts Contents Page Trustees, Report Statement of Directors'/Trustees' Responslbilities Independent Examinerfs Report Statement of Financial Actlvitles Balance Sheet li Notes to the accounts 12
The Link With Emmanuel Chri5tlan Fellowship Ltd The report of the Trustees for the year ended 31 March 2024 Introduction The trustees present their annual directorfs report and financial staternents for the year ended 31 March 2024. which are also prepared to meet the requirements for a directors, report and accounts for Companics Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Article5 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 IFRS 102) (effective l January 2015). Purpose and Actlvltles of the Charlty The charity objects and principle activities are: To advance Christian faith in accordance with the Statement of 8eliefs... in Merseyside and in other parts of the United Kingdom or the world as the Trustees may from tlme-to-time think fit and other such purposes whSch are exclusively charitable accordin8 to the law of England and Wales and are connected with the charitable work of the Charitv. To relleve 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 Merseyslde 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 perfomiances During this last year, we contintjed to worship in the church building in Claughton Road, Birkenhead. We have been able to continue to support the ministries and rnissions listed further below in thls report and also maintain part time ministry. 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 recelved during worshlp. The weekly prayer meeting continued during the year and Sunday school for young Children continued during the Worship Services in the church building. Mid-week activities included Youth Club. Bible Study, Craft Club, Parents and Toddlers Group, Messy Church, Prime Time -and Friday_coffee Morning. -During the-year the-members-of the fellowship- unariimouslv agreed for the Church to become part of the Elim Network of Churches whilst retaining the status of being an independent Church. A new kitchen facility and a refurbished toilet at the back of the Church were both cornpleted. Vertical blinds were fitted throughout the main Church area. 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. 3jPa8e
The Link With Emmanuel Christian Fellowship Ltd The report of the Trustees for the year ended 31 March 2024 Activities The Link with Emmanuel Chrlstlan Fellowship provided both practical and financlal help to the following organisations: Charles Thompson Mission www.charlesthom Olgnity Zambia www.di nit online.or .uk<htt John Lawson www.esca eministries.or <htt Because Jesus Lives Ministrie5 www.because esuslivesm.wixsite.com Tanzanian Christian Farm Development Trust wMv.tcfdt.o <htt 50nsmisslon.or .uk<htt Financial Review Policies on reseThes Adequate reserves are maintained to fund the chariws activities for at least six months forward. Availability and adequacy of assets of the fund5 The board of Trustee is satisfied that the charity assets in each fund are available and adequate to fulfi'l its obligations in respect of each fund. Transactions and Financial position The Statement of Financial Activities show net incomin8 resources for the year of £6,532 (2023: net out8otng £3,735), The total reserve at the year-end stands at £77,219 12023: £70,687), Free unrestricted liquld reserves amounted to £34,21912023 £23,493}. Reference and administrative details Date of incorporatlon Company Registration Nurnber The Registered Office is 29 June 21J)7 06297353 128 Claughton Road, Birkenhead, Wirral CH416EY 1120635 Charlty Reglstration Number Directors and trustees The members of the board of Trustees of the Charity during the year ended 31 March 2024 were: Stuart Appleby- Chalrman Liz Appleby Billy Norman Marcus Dalton Beryl Bratt (Bookkeeper) Mike Parkinson 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 objectlves of the Charity. 4jPage
The Link With Emmanuel Christian Fellowship Ltd The report of the Trustees for the year ended 31 March 2024 Nature of the Governing Documents and Constitution of the Charity The Organisation 15 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 charlty law and underthe 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 lirnited by guarantee and therefore ha5 no Share capital. Independent Examiner Malcolm Wright, Elpizo Limited, Chartered Accountants, 13 Village Road, Higher 8ebington, Wirral, CH63 8PP Statement of Directorfs and Trustee< Responsibilities The charity trustees {who are also the directors of the charitable company for the purpose of company lawl 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 glve a true and fair view of the state of affairs of the charitable company and of the incomin8 resource5 and application of resources, includin8 the income and expenditure, of the charity for that period. In preparing the financial statements, the tnjstees are required to: Select suitable accounting policies and then apply them consi5tentlyi obserie 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. subjett 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 financlal 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. SIPage
The Llnk With Emmanuel Christian Fellowshlp Ltd The report of the Trustees for the year ended 31 March 2024 Staternents as to disclosure to our independent examiner In 50 far as the trustees are aware at the time of approving our trustees. annual report: There 15 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. y order of the board of trustees Thls report was approved by the board of Trustees on l November 2024 Stuart Appleby Chalrman of the Trustees 61Page
The Link With Emrnanuel Christian Fellowshlp Ltd Independent Examinerfs 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 2024 I report on the financial statement of the charitable company on page 8 to 17 for the year ended 31 March 2024. This report is made solely to the charivs trustees. as a body. in accordance with Section 145 of the Charities Act 2011. My examination has been undertaken so that I might stste to the charitVs trustees those matters l am required to state to them in an Independent Examinerfs 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 charl5 trustees as a body, for my examination, for this report. or for the opinions I have formed. Respective respon51bilities of the Trustee5 and Examiner The Trustees consider that the audit requlrement of Section 14411) of the Charltles Act 2011 (the Act) does not apply. and that there is no requirement in the memorandum and articles ofthe charity for the conducting of an audit, and that the accounts do not require an audit in atcordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Cornpanie5 Act 2006. A5 a consequence. the Trustees have elected that the financial statements be subject to independent examination. Having satisfied myself that the charity is not subject to audit under company law and under section 144121 of the Charitles Act 20111.the Charlties Act") and is ell8lble for Independent examlnatlon. It 15 my responsibillty 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 sertion 14515llb} of the Charities Art; and To State whether partlcular matters have come to my attentlon Bas15 of oplnlon and scope ol work undertaken My examination was carried out in accoTdance to general directions 8iven by the charity commission. An examination includes a review of accounting records. kept by the charity and comparison of accounts presented with those records. It also includes consideration of any unusual Items of dlsclosures In the account5 and seeks explanatlons f rom the Trustees concernin8 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 falr view and report is limited to the matters set out in the statement below. Independent Examlnevs Statement In connection with examination. no matters have come to my attention- Which elves me reasonable cause to believe that in any material respect the requirements,. a. To keep accountin8 records in accordance with section 386 of the Companies Act 2006: and b. To prepare accounts whlch accord wlth 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 Charitie5 have not been met- or. 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 8ebin8ton, Wirral CH63 8PP The date upon which rny opinion is expressed is l November 2024
The Link Wrth Emmanuel Christian Fellowship Ltd Statement of Financlal Actlvltles For the year ended March 2024 Unrestrlcted Funds 2024 Restricted Funds 2024 Total Last Year Funds Total Funds 2024 2023 Notes Income Oonations and legacies Income from charitable activities Investment income 43.112 43,112 43,414 6,013 191 2,775 8,788 191 3,088 Total Income Expendtture Expenditure on charitable activities Governance costs 40,869 3,390 44,259 49,040 00 Total expendlture 45 Net Incomel(expendlture) for the year 7,147 (615) 6,532 13,735) Gross transfer between funds Net movement In funds 7.147 (615) 6,532 13,735) Reconclliation of funds: Total funds brought forward 810 Total funds carried forward The net movement in funds to above in the net incoming resources as defined in the Statement of Recommendation Practice for Accountlng 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 17 form an integral part of these accounts 81Page
The Link With Emmanuel Christian Fellowship Ltd Statement of Financlal Activities for the year ended March 2024 Analysis of prior year total funds as required by paragraph 4.2 of Statement of Recommended Practice ISORP) Unrestricted Funds 2023 Restrlcted Funds 2023 Total Funds 2023 Note5 Income Donations and legacies Income from charitable activitie5 Interest income 43,414 43,414 688 2,400 3,088 Total Income Expendlture Expenditure on charitable activities Governance cost5 47,040 200 2,000 49,040 Total expenditure 000 Net expenditure for the year 14,1351 13,735} Gross transfer between funds Net movement In funds (4,135) 400 13,7351 Reconciliation of funds: Total funds brought forward 410 Total funds carried forward 81 All activities derive from continuing operation The notes on page 12 to 17 form an integral part of these accounts
The Link With Emmanuel Christlan Fellowship Ltd Statement of Financlal Actlvlties For the year ended March 2024 Income and Expenditure Account as requlred by the Companies Act for the year ended 31 March 2024 2024 2023 Turnover 51,900 46,502 Direct costs of turnover Gross surplus Governance costs Operatlng surplus Interest receivable 191 SufpIus/dell¢lt on ordlnary actlvltles before tax 35 Retained surplus/deficit for the financial year All activitles derive from continuing operations The notes on pages 12 to 17 form Integral part of these accounts. IOIPa8e
The Llnk With Emmanuel Christian Fellowship Ltd Company Number 06297353 Balance Sheet As at 31 March 2024 2024 2023 Notes Fixed Assets Tangible assets Total fixed assets li 35,976 39,829 Current Assets Debtors Cash at the bank and in hand Total current assets 12 6,829 5,493 42,058 32,083 Creditors: . Amount due within one year 13 815 Net current assets Net assets The funds of the charltv Unrestrlcted Income funds Unrestricted revenue accumulated funds 15 77,024 69,877 Restrlcted revenue funds Restricted revenue accumulated fund5 15 195 810 Total charity funds The directors are satisfied that the year ended on 31 March 2024 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 requ¢red 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 director5 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- Chalr and Trustee Approved by the board of Trustees on l November 2024 The notes on page 12 to 17 form an integral part of these accounts 11 |Pa8e
The Link With Emmanuel ChrSstian Fellowship Ltd Notes to the Accounts for the year ended 31 March 2024 l. Accountlng pollcies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financlal statements are as follows: a) Basls 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 1021 leffectlve l January 20151- (Charities SORP{FRS 1021 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 accountin8 policy notes{s). bl Preparatlon 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 5UPPOrt. c} Income Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charivs assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably. Income subject to terms and condttions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met. All income is accounted for gross, before deducting any related fees or costs. d) 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. e> 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 charitW5 work or for Specific projects bein8 undertaken by the charity. f) Expenditure and irrecoverable VAT Expenditure is recogni5ed 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: 12 IPa8e
The Link With Emmanuel Christian Fellowship Ltd Notes to the Accounts for the year ended 31 March 2024 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. g} 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 5UPPOrt Costs have been allocated are set out in notel. h) Tangible fixed assets Individual fSxed assets costing £100 or more are capltalised as cost and are depreciated over their estimated useful economlc lives on a straight-line basis as follows., Asset Category Annual rate Freehold building Plant and equipment 20% il 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. j) Cash at bank and in hand Cash at bank and cash in hand includes cash and bank current and deposit accounts. k) Creditors and provi5ion5 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 estimatin8 reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Le8al status of the charity The charity is a company limited by guarantee and ha5 no share capital. In the event of the charity bein8 would up, the liability in respect of the guarantee is limited to £5 per member of the charity. 131Pa8e
The Link Wlth Emmanuel Christian Fellowship Ltd Notes to the Accounts for the year ended 31 March 2024 Income from donations and legacies 2024 2023 Donations Gifts Taxation recoverable Donated services 35,799 6,828 37,680 5,284 450 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 IFRS 102), the economic contribution of general volunteers is not recognised in the accounts. Income from charltable actlvltles 2024 2023 Grants- general Grants - restrlcted 3,942 688 Investment income All of the charity's investment Income£19112023 of £31 arises from money held in interest bearing deposit accounts. Analysis of expenditure on charitable activities 2024 2023 Resources Postage & stationery Travel Telephone Repatrs and renovation Grants given Light and heat Office and administration Depreciation Insurance Professional fees 13.075 1,402 1,191 412 2,935 7,594 5,493 3,198 6.660 2,040 259 12,138 1,375 2,185 368 6,610 8,098 2,975 3,559 9,505 1,804 423 Total 141Pa8e
The Link Wlth Emmanuel Christian Fellowship Ltd Notes to the Accounts for the year ended 31 March 2024 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 functlon, Having Identified Its governance cost, the remaining sLJpport 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 Eovernance costs. Analys55 of support and governance costs General support Governance Funrtlon Total Basis of apportionment Independent Examiners Governance Total Net 5ncome/{expendlture} for the year 2024 2023 Net income (expenditure) for the year After charging: Depreciation Independent examinerfs fees 6,532 13,7351 6,660 9,505 Analys15 of staff costs, trustee remuneratlon and expenses. and the cost of key management personnel. The charity trustees were not paid or received any other benefits from employment wlth 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. io Corporation Taxation The charity 15 exempt from tax on income and gains falllng within section 505 of the Taxe5 Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 15 IPage
The Link With Emmanuel Christian Fellowship Ltd Notes to the Accounts for the year ended 31 March 2024 li Tangible fued assets Freehold Land and Buildings Plant and machlnery Total Cost: As at l April 2023 Additions As at 31 March 2024 33,421 100,905 134,226 103 712 137 133 Depreciation: As at l April 2023 Charge for the year As at 31 March 2024 Net book value As at l April 2023 10,901 83,596 94,497 101157 17 As at 31 March 2024 12 Oebtors 2024 2023 Other debtors 13 Credltors: amounts falling due wlthln one year 2024 2023 Other creditors and accrua15 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. 15 Analysis of charitable funds Analy515 of movements in UnTtrIcted funds Balance l April 2023 Funds 31 March 2024 Income Expenditure Transfers General fund 316 169 02 161Page
The Llnk With Emrnanuel Christian Fellowship Ltd Notes to the Accounts for the year ended 31 March 2024 Analysis of movements in unrestricted funds- previous year Balance l April 2022 Funds Income Expenditure Transfer 31 March 2023 General fund 74 12 69 Name of unrestricted Fund Descriptlon, nature and purposes of the fund General fund The 'free reserves, after allowing for all designated funds. Analysls of movements In restrlcted funds Balance l April Income 2023 Funds 31 March 2024 Expendlture Transfers Crisis fund 81 16 Analysls of net assets between funds General Designated Restrirted Fund Fund Fund Total Tangible fixed assets Cash at bank and in hand Other net current assets/lliabilities 35,976 35,034 35,976 35,229 195 Total Analysls of net assets between funds- previous year General Designated Restricted Fund Fund Fund Total Tangible fixed assets 39,829 Cash at bank and in hand 25,580 Other net current assets/(liabilities) 4 268 39,829 26,590 200 810 Total 17 jPage