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:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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|
Page 7
## **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|
9. **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