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
#207

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.
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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.
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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.
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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
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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 charl￿5 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
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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.
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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
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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:
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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.
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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
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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.
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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 UnT￿trIcted funds
Balance
l April
2023
Funds
31 March
2024
Income Expenditure
Transfers
General fund
316
169
02
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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