Company registration number: 06297353 Charity registration number: 1120635
THE LINK WITH EMMANUEL CHRISTIAN FELLOWSHIP LTD TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Adding Value Consultancy Ltd Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BX
The Link With Emmanuel Christian Fellowship Ltd Contents
| Page | |
|---|---|
| Trustees' Report | 1—2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities (including Income and Expenditure Account) | 4 |
| Comparative Statement of Financial Activities (including Income and Expenditure Account) | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7—12 |
The Link With Emmanuel Christian Fellowship Ltd Company No. 06297353 Trustees' Report For The Year Ended 31 March 2025
The trustees present their report and the financial statements for the year ended 31 March 2025.
Objectives and Activities
Aims and Objectives
To advance the 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 hardship 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.
Significant Activities
The Link with Emmanuel Christian Fellowship provided both practical and financial help to the following organisations:
Charles Thompson Mission (www.charlesthompsonsmission.org.uk) Dignity Zambia (www.dignityonline.org.uk) Tanzanian Christian Farm Development Trust (www.tcfdt.org)
Public Benefit
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Reference and Administrative Details
Trustees
Beryl Bratt Marcus Dalton William Norman Michael Parkinson Liz Appleby (resigned 04/12/2024) Stuart Appleby (resigned 04/12/2024)
Charity Number
1120635
Company Number
06297353
Registered Office
128 Claughton Road Birkenhead CH41 6EY
Independent Examiner
Matthew Brown Adding Value Consultancy Ltd Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BX
Page 1
The Link With Emmanuel Christian Fellowship Ltd Trustees' Report (continued) For The Year Ended 31 March 2025
Statement of Trustees' Responsibilities
The trustees (who are also the directors of The Link With Emmanuel Christian Fellowship Ltd for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they 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 charitable company 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 Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for 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.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Marcus Dalton
Trustee 16th December 2025
Page 2
The Link With Emmanuel Christian Fellowship Ltd Independent Examiner's Report to the Trustees of The Link With Emmanuel Christian Fellowship Ltd For The Year Ended 31 March 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Matthew Brown 16th December 2025 Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BX
Page 3
The Link With Emmanuel Christian Fellowship Ltd Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: Charitable Activity Investments 4 EXPENDITURE ON: Raising funds 6 Charitable activities: 6 Charitable Activity NET (EXPENDITURE)/INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 16 |
Unrestricted funds £ 48,934 4,343 532 |
Restricted funds £ - 1,000 - |
2025 Total funds £ 48,934 5,343 532 |
2024 Total funds £ 43,112 8,788 191 |
|---|---|---|---|---|
| 53,809 | 1,000 | 54,809 | 52,091 | |
| (834) (53,909) |
- (341) |
(834) (54,250) |
(1,300) (44,259) |
|
| (54,743) | (341) | (55,084) | (45,559) | |
| (934) | 659 | (275) | 6,532 | |
| (934) 77,024 |
659 195 |
(275) 77,219 |
6,532 70,687 |
|
| 76,090 | 854 | 76,944 | 77,219 |
The notes on pages 7 to 12 form part of these financial statements.
Page 4
The Link With Emmanuel Christian Fellowship Ltd Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: Charitable Activity Investments 4 EXPENDITURE ON: Raising funds 6 Charitable activities: 6 Charitable Activity NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 16 |
Unrestricted funds £ 43,112 6,013 191 |
Restricted funds £ - 2,775 - |
2024 Total funds £ 43,112 8,788 191 |
|---|---|---|---|
| 49,316 | 2,775 | 52,091 | |
| (1,300) (40,869) |
- (3,390) |
(1,300) (44,259) |
|
| (42,169) | (3,390) | (45,559) | |
| 7,147 | (615) | 6,532 | |
| 7,147 69,877 |
(615) 810 |
6,532 70,687 |
|
| 77,024 | 195 | 77,219 |
The notes on pages 7 to 12 form part of these financial statements.
Page 5
The Link With Emmanuel Christian Fellowship Ltd Balance Sheet As At 31 March 2025
| Notes FIXED ASSETS Tangible Assets 12 CURRENT ASSETS Debtors 13 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 14 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds TOTAL FUNDS 16 |
Unrestricted funds £ 30,389 |
Restricted funds £ - |
2025 Total funds £ 30,389 |
2024 Total funds £ 35,976 |
|---|---|---|---|---|
| 30,389 6,634 39,967 |
- - 854 |
30,389 6,634 40,821 |
35,976 6,829 35,229 |
|
| 46,601 (900) |
854 - |
47,455 (900) |
42,058 (815) |
|
| 45,701 | 854 | 46,555 | 41,243 | |
| 76,090 | 854 | 76,944 | 77,219 | |
| 76,090 | 854 | 76,944 | 77,219 | |
| 854 76,090 |
195 77,024 |
|||
| 76,944 | 77,219 |
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Marcus Dalton
Trustee 16th December 2025
The notes on pages 7 to 12 form part of these financial statements.
Page 6
The Link With Emmanuel Christian Fellowship Ltd Notes to the Financial Statements For The Year Ended 31 March 2025
1. General Information
The Link With Emmanuel Christian Fellowship Ltd is a company limited by guarantee, incorporated in England & Wales, registered number 06297353 and registered charity number 1120635. The registered office is 128 Claughton Road, Birkenhead, CH41 6EY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
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 charity’s 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 conditions 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.
2.3. Resources Expended
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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 4% Plant & Machinery 20%
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
| Donations and gifts Gift aid Donated goods, facilities and services |
2025 Unrestricted funds £ 42,300 6,634 - |
2024 Unrestricted funds £ 35,799 6,828 485 |
|---|---|---|
| 48,934 | 43,112 |
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The Link With Emmanuel Christian Fellowship Ltd Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
4. Investment Income
| Bank interest receivable . Net Income/(Expenditure) he net (expenditure)/income is stated after charging/(crediting): Depreciation of tangible fixed assets - owned . Analysis of Expenditure Raising funds Charitable Activity Raising funds Charitable Activity . Direct Costs Cost of goods sold: Purchases Employee costs: Wages and salaries Employers NI Employers pensions - defined contribution schemes Travel and subsistence expenses General administration: Repairs, renewals and maintenance |
Activities undertaken directly (see note 7) £ - 42,594 |
Grant funding of activities £ - 2,376 |
2025 Unrestricted funds £ 532 |
2024 Unrestricted funds £ 191 2024 £ 6,660 2025 Total £ 834 54,250 55,084 2024 Total £ 1,300 44,259 45,559 2025 Charitable Activity £ 17,870 6,613 77 85 1,171 6,541 ...CONTINUED |
|---|---|---|---|---|
| 2025 £ 6,194 |
||||
| Support costs (see note 8) £ 834 9,280 |
||||
| 42,594 | 2,376 | 10,114 | ||
| Activities undertaken directly (see note 7) £ - 27,715 |
Grant funding of activities £ - 7,594 |
Support costs (see note 8) £ 1,300 8,950 |
||
| 27,715 | 7,594 | 10,250 | ||
5. Net Income/(Expenditure)
The net (expenditure)/income is stated after charging/(crediting):
6. Analysis of Expenditure
7. Direct Costs
Page 8
The Link With Emmanuel Christian Fellowship Ltd Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
| Insurance Data and telecommunications costs Printing, postage and stationery Depreciation: Depreciation Cost of goods sold: Purchases Employee costs: Travel and subsistence expenses General administration: Repairs, renewals and maintenance Insurance Data and telecommunications costs Printing, postage and stationery Depreciation: Depreciation . Support Costs Premises expenses: Light and heat General administration: Professional fees Other office costs Governance costs: Independent examiner's fees Premises expenses: Light and heat General administration: Professional fees |
Raising funds £ - - - 834 |
Charitable Activity £ 5,311 411 3,558 - |
2,096 489 1,458 6,194 42,594 2024 Charitable Activity £ 13,075 1,191 2,935 2,040 412 1,402 6,660 27,715 2025 Total £ 5,311 411 3,558 834 10,114 2024 Total £ 5,493 259 ...CONTINUED |
|---|---|---|---|
| 834 | 9,280 | ||
| Raising funds £ - - |
Charitable Activity £ 5,493 259 |
8. Support Costs
Page 9
The Link With Emmanuel Christian Fellowship Ltd Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
| Other office costs Governance costs: Independent examiner's fees |
- 1,300 |
3,198 - |
3,198 1,300 |
|---|---|---|---|
| 1,300 | 8,950 | 10,250 |
- Independent Examiner's Remuneration
| 9. Independent Examiner's Remuneration |
||
|---|---|---|
| Independent examination of the financial statements 10. Staff Costs Staff costs were as follows: Wages and salaries Social security costs Other pension costs |
2025 £ 834 2025 £ 6,613 77 85 6,775 |
2024 £ 1,300 |
| 2024 £ - - - |
||
| - |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
11. Average Number of Employees
Average number of employees during the year was: 1 (2024: NIL)
12. Tangible Assets
| Cost As at 1 April 2024 Additions Disposals As at 31 March 2025 Depreciation As at 1 April 2024 Provided during the period Disposals As at 31 March 2025 Net Book Value As at 31 March 2025 As at 1 April 2024 |
Land & Property Freehold £ 33,421 260 - |
Plant & Machinery £ 103,712 347 (17,323) |
Total £ 137,133 607 (17,323) |
|---|---|---|---|
| 33,681 | 86,736 | 120,417 | |
| 12,238 1,337 - |
88,919 4,857 (17,323) |
101,157 6,194 (17,323) |
|
| 13,575 | 76,453 | 90,028 | |
| 20,106 | 10,283 | 30,389 | |
| 21,183 | 14,793 | 35,976 |
Page 10
The Link With Emmanuel Christian Fellowship Ltd Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
13. Debtors
| Due within one year Other debtors 4. Creditors: Amounts Falling Due Within One Year Taxation and social security Accruals and deferred income |
2025 £ 6,634 2025 £ 66 834 900 |
2024 £ 6,829 |
|---|---|---|
| 2024 £ - 815 |
||
| 815 |
14. Creditors: Amounts Falling Due Within One Year
15. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £85 (2024: £0).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
16. Movement in Funds
| Unrestricted funds General: General unrestricted fund Restricted funds Hardship Fund Total funds Unrestricted funds General: General unrestricted fund Restricted funds Hardship Fund Total funds |
As at 1 April 2024 £ 77,024 195 |
Income £ 53,809 1,000 |
Expenditure £ (54,743) (341) |
As at 31 March 2025 £ 76,090 854 |
|---|---|---|---|---|
| 77,219 | 54,809 | (55,084) | 76,944 | |
| As at 1 April 2023 £ 69,877 810 |
Income £ 49,316 2,775 |
Expenditure £ (42,169) (3,390) |
As at 31 March 2024 £ 77,024 195 |
|
| 70,687 | 52,091 | (45,559) | 77,219 |
17. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
Page 11
The Link With Emmanuel Christian Fellowship Ltd Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
18. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
19. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 12