2024-12-31-accounts

ENGINEERING MINISTRIES INTERNATIONAL UK Report and Accounts YEAR ENDED 31 DECEMBER 2024 www.emiuk.org Charity Registration No 1125371 Company limited by Guarantee- Company No 6501639

ENGINEERING MINISTRIES I￿ERNATIONAL UK COMPANY INFOR￿TIoN YEAR ENDED 31 DECEfvIBER 2024 Dirertors/Trustees {All have served a5 Directors and Trustees from l January 2024 to the date of signing the accounts unless otherwise shown) Sarah Macleod Robertjohnson IResigned 30th November 20241 Andrew Mather (Resigned 9th September 20241 Anthony Sykes Margaret Longman William Macleod Onesmus Mwabonje Timothy Aston IAppointed 12th March 2024} Benjamin Ward (Appointed 30th October 20241 Jonathan Scott (Appointed 30th October 20241 Luke Hanson IAppointed 30th October 2024} Company Secretary Paul Brooks Key Staff Paul Brook5 Governing Document Memorandum and Articles of Association 12 February 2008 Company Registration No. 6501639 Charity Registration No. 1125371 Principal add￿$$ and registered office 38 Quantock Drive A5hford Kent TN24 8111 Independent Examiner Nick SpearACCA Stewardship l Lamb's Passage London ECIY 8AB Bankers HSBC RedwoodBank Contents Company Information Message from the Co-chairs Report of the Directorsnrustees Independent Examiner's Report Statement of financial activities Balance Sheet Statement of cash flows Notes to the Accounts io 11-15 Page 1

Engineering Ministries International UK A Message from the Chair of the Board, Margaret Collin (née Longman) Throughout this reporting period, EMI UK has continued to focus on supporting the work of our volunteers and their families based overseas. EMI has continued to make huge impacts on communities they serve around the world. enabled by offi￿5 such as our own which facilitate those from the UKto be based in those communities. Families based at EMI offices in Uganda and Nicaragua have continued to be supported. A business management consultant based in the UKcontinuesto work with EMI officesglobally. An engineer in Northern Ireland. previously in Senegal. continues in his role as Africa Regional Dirertor, including the UK office in his remit. Four interns were mobilised to EMI offices around the world: Uganda. Canada and Senegal, and several volunteers went out to serve on project trips. Our impact has been considerable for such a small team on modest resources, and the sense of these efforts being multiplied is tangible. Financially EMIUK ended 2024 in a healthy position- good stewardship meant the target budget was met, and the additional funds raised meant we were able to give away around 17% of the year's unrestricted income to the EMI Global Fund which supports initiatives and EMI offices around the world, a gratifying and generous action given the modest funds we operate from. Stephen Douglas has continued to develop his role as Director to lead the work of EMI UK. He attended the Global Director's conference and has continued to be actively involved in fundraising and implementing the EMI UK vision document. Towards the end of the year. with the support of the board, he led the recruitment of a new Development and Engagement Coordinator. working on a part-time b3SlS, to grow the reach of EMI UK. The postholder was found and began work in early 2025. We are exceptionally thankful for the commitment and energy of the Board as we continue to support the work and people of EMI during thi5 time of change for EMI UK, and look forward to the next chapter in the leadership of EMI UK. tsuiii Margaret Collin Inée Longmanl Page 2

Engineering Ministries International UK EMIUK Report of the Directorsftrustees for the year to 31 December 2024 The Directorsnrustees present their Report and Accounts for the year 2024. General EMI UK was incorporated on 12 February 2CK18. It is registered as a Company limited by Guarantee and also as a Charity. We operate under the Memorandum and Articles of Association dated 12, February 2008. Charitable Objectives EMI UK'S objects are: The promotion of Christianity mainly. but not exclusively, by means of providing professional design services to individuals. Christian organisations and other non-government organisations who are sharing the Gospel of Jesus Christ and serving the poor, regardless of race, religion, social status or gender. The relief of financial hardship among people living or working in developing countries by the provision of professional design services, enabling such persons to benefit from access to hospitals. schools, orphanages, bridges, water supplies, electricity and other facilities which they could not otherwise afford through lack of means. The relief of financial need and suffering among victims of natural or other kinds of disaster in the form of provision of professional design services lor other means deemed suitable} for persons, bodies, organisations and/or countries affected. Organisational Structure and Decision-making Process EMI UK is an independent charity affiliated with EMI Global which is based in Colorado Springs. USA and has similar objects as EMI UK. EMI UK works closely with the other Engineering Ministries International offices. Other Engineering M inistries International around the world are currently located in the USA, Canada, UK, Middle East, India, Uganda. Senegal. south Africa. Cambodia, Nicaragua and Mexico. EMI UK itself is governed by a board of Direttors/Trustees, which holds meetings a minimum of three times per year- sometimes by telephone / video conferencing-to discuss relevant matters. In addition to our elected trustees and directors, DW now attends the meetings in an advisory capacity. He is the Africa and Europe regional director of the EMI Global Office, to which EMI UK is affiliated, and uses his knowledge and experience for the benefit of EMI UK. providing us with 3 Vital link to EMI Global. New trustees are recruited bythe current Board of Trustees. They are either known to one ofthe trustees or have been recommended to one of the Board. If the Board then agree they are approached and if willing to join the Board, they complete an application form which is reviewed by all the trustees and then there is a vote as to whetherthey join the board or not. At present, all members of EMI UK are a150 directors and trustees. Consideration is being given to create a membership in accordance with the articles of association which will include directors and non-directors. Objectives and Artivities In planning the activities, the trustees have had regard to the guidance issued by the Charity Commission on 'Public Benefiv,. Page 3

Engineering Ministries International UK EMIUK Report of the Directorsftrustees for the year to 31 December 2024 EMI UK'S Mission Statement IS to provide a Christian ministry that designs facilities that serve those in developing countries. These facilities- including. clean water. medical. education, and more- directly impact communities by meeting physical needs and communicating God's love in a practical wav. In order to achieve this. EMI looks for organisations in the developing world that are seeking architectural and/or engineering services for building projects which will benefit their communities. It partners with overseas missions and indigenous ministries which have a vision to meet local needs and present the Gospel of Jesus Christ. EMI UK also looks for architects and engineers who are willing to donate their time on each project that EMI takes on. EMI UK also seeks to mobilise architects. engineers. suNeyors and construction managers to seNe in ofFices around the world. Achievements and Perforniance During 2024, EMI UK engaged in the following activities: Continued to support UK volunteers and their families serving overseas in Uganda, Nicaragua and serving the Global office, based in the UK. Continued work to revisit and review policies and procedures in support of the EMI UK operating model. Continued to contribute to the global Creation Care Forum and working group. Continued work to develop fundraising strategies to support the work of EMI UK and EMI. EMI UK was able to transfer a Significant sum into the overseas office's distribution fund to support the ongoing overseas work of EMI Global. Continued successful remote and in person meetings building the EMI UK network and sharing the work of ofFices globally. Attended conventions such as the David's Tent and the Big Church Festival as we look to connect with UK design professionals. Recruited a part-time, paid Development and Engagement coordinator to support outreach to professionals, students and churches in the UK. Responsibilities of Directors Under Company Law The directors 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 directors to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company. as at the balance sheet date and of its incoming resources and application of resources. including income and expenditure, for the financial year. In preparing these financial statements. the directors are required to: l. Select suitable accounting policies and apply them consistently- observe the methods and principles in the Charities SORP- make judgements and estimates that are reasonable and prudent; state whether the applicable accounting standards have been followed. subjett to any material departures disclosed and explained in the financial statements; and 5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation. Page 4

Engineering Ministries International UK

EMIUK Report of the Directors/Trustees for the year to 31 December 2024

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

Financial Review

EMI UK had a total income of £283,127 in the year, up from £278,475 in 2023.

There was a surplus on the General Fund this year of £1,000 (2023: a surplus of £3,000). The Trustees had originally intended to report another deficit of £1,500 on the General Fund this year to match the reduction in the charity's future obligations for rent. Instead, the board agreed to increase reserves by £1,000 making a total of reserves of £26,000. These reserves will be used as follows

• £12,000 Standard Reserves

• £ 1,500 Final years rent

• £ 9,000 Three Years of £3,000 for Development Worker's salary

• £ 3,500 Towards budgeted deficit.

The trustees decided to pay grants totalling £5,196 (2023: £3,132) from unrestricted funds to support other EMI offices after concluding that the charity did not need reserves of more than £26,000. EMI UK's Restricted Funds for its Mission Volunteers had a deficit of £26,150 in the year, compared with a surplus of £12,767 in 2023. Overall, the charity has reported a deficit of £25,150 and the charity's cumulative reserves have decreased by that amount to £132,313, being £26,000 in its General Fund and £106,313 in its Restricted Funds. The charity's net assets of £132,313 are largely represented by cash.

The financial results for the period, including the accounting policies, are set out in the accompanying financial statements. The Directors/Trustees are satisfied that there are sufficient reserves at the Balance Sheet date together with anticipated ongoing income to enable EMI UK to continue during 2025 and for the foreseeable future. The financial viability of EMI UK will continue to be assessed by the trustees at regular intervals.

Reserves Policy

Trustees of charities are under a general legal duty not to hoard funds but to use them for the purposes of the charity; this is part of the basis under which charities receive preferential tax treatment, notably that they are not subject to Corporation Tax and that they can recover tax on certain donations under Gift Aid arrangements.

Charities are now required to have a Reserves Policy for their funds. The policy of the Trustees is to hold funds at least equal to 3 months of general funds expenditure, although in normal circumstances they would not anticipate this exceeding 6 months expenditure for any significant length of time. However, in 2015 EMI closed its project office due to lack of personnel to serve in the UK but we are keeping the option to reopen an office under review. EMI UK seeks to hold a reserve of up to £12,000, or 6 months budgeted expenditure (whichever is greater) to allow for this possibility with the addition of £1,500 for the next year's rent, £9,000 for the next 3 years contribution to the development worker and £3,500 for 2025 to cover part of the deficit budget. General Funds at the year-end were £26,000 and so in accordance with this policy.

Page 5

Engineering Ministries International UK EMIUK Report of the Directorsftrustees for the year to 31 December 2024 Oversea5 projects are funded from specific regional restricted funds. Funding levels for these projects are managed well in advance, and where insufFicient funding is anticipated and efforts to increase funding are unsuccessful, projects may be reduced or stopped at short notice without excessive cost to the charity. Future Plans We plan to continue to build on the vision of EMI UK and develop strategies and policies to support this vision as we move into 2025, particularly in the area5 of sustainability and environment as we seek to do our work in a way that is not only responsible in its impacts on the planet but proattively protective and restorative of its future - through how we operate and how the work of EMI contributes to a more resilient, low carbon world. We hope that, with a new staff position. we will be able to increase our impart both in the UK and abroad. Fundraising continues to remain central to conversations around the work of EMI globally, and we hope to engage with this discussion further, as we look to contribute towards the development and implementation of a hybrid funding model across the EMI offices. We aim to facilitate the work of the EMI offices by offering project support, connecting UK volunteers with appropriate projects and supporting UK interns as they contribute to the work of the EMI offices overseas. There is no doubt the projects and teams that are being developed around the global network of EMI offices is making great impact on reducing poverty. building professionals and sharing the love of Christ - EMI UK will continue to raise awareness of that work and invite others into participating in it, through relationships and events both online and in person. Approval This report, which has been prepared in accordance with the provisions of the Companies Act 2CKJ6 relating to small companies, was approved by the trustees and signed on their behalf by.. gè CDU/ii Margaret Collin Inée Longmanl Date: Aug 21, 2025 Dirertor Engineering Ministries International UK Company Registration Number 6501639 Page 6

Nick Spear

Nick Spear (Aug 27, 2025 10:12:31 GMT+1)

Aug 27, 2025

ENGINEERING MINISTrIES INTERNATIONAL UK STATEMENT OF FINANCIALALTivmES INCWDING INCOME AND EXPENDThiIRE ACCOLINT YEAR ENDED31 DECEMOER2014 Notes 2024 Re5tritted 2023 General Total GeTreral Funds Funds Funds Funds Fund5 Funds Income and endowmentsfrom: Donations and legacie5 Investments Totsl income and endowmen 27,586 4.325 31.911 251,216 278,802 4.325 283.127 23,765 3.646 27.411 251,064 274,829 3.646 278.475 251.216 251.064 Expenditure on= 30.911 30.911 277.366 277,366 .277 .277 24,411 24,411 238.297 238.297 262.708 262,708 Totsiexpendiiure Netincomellexpenditurel 126,1501 125,1501 12,767 15,767 Transler5 between lunds Netmovernpntfrjnds 126.1501 125,1501 IZ,767 15,767 Reconciliath?nof funds= Toral funds brought forward 25.C 132.463 157.463 22.(XXJ 119.696 141.696 TOts1fv￿$t3rrItd forward io 26.CO) IC6.313 132.313 25.CiXI 132.463 157,463 The statement of financial actimiies includes allgains and losses reco8nised in theyear. l income and expendiiurederive from coniinuingoperation The statement of finantial actithiies alsocomplieswith ihe requirements for an inciAne and expenditure account required by the CompaniesArt 2￿6. The note5 on pa6es 11-15 f￿rn partolthese accounts.

ENGINEERING MINisfRIESINTERNAnONALUK BALANCE SHEET AT 31 DECEMBER 2024 Note5 31 Dec 2024 31 Dec 2023 CURREt4T ASSETS Debtor5 Bank and ia5h 6,951 156,183 163,134 19,565 141,787 161,352 CREDITORS- Amwnts falling due within one year 130,8211 (3,8891 NETCURRENT A55ETSAND TOTAL NET ASSET5 132.313 157,463 CHARtrABLE FUNDS: Unrestricted funds General lund Re5trirted fund5 Mission volurrteers fund io 26,LNX) 25,1 l(kS,313 131463 Total funds 2,313 157.463 The charitable company Is entitled to exemption from audit under Settion 477 of the Companies Art 2006 forthe year ended 31 December 2024. The members have noi required the company to obiain an audit of its financial starements for the vear ended 31 December 2024 In aiiordanie wrth Sprtion 476 of the Cotnpanie5 Att 2ri)6 however. in accordantr With 5ertion 145 of the Chariries Aa 2011. the accounts have been exarnined by an independent examiner and their report has been induded in these financi31 aternents. The dirertors ltho are the thaTitable tompanys tru5tee5 for the purposE5 of tharity lawl ackno%vledge theirresponsibilrties for.. ensuring rhai the charitable company keeps •ccourfing records which comply with Section5 386 and 387 of the Companie5 Act 2rA)6 and preparing financial staternents which gwe a true and fair view of the state of affair5 of the tharitable company as ar the end of each financial ye8r and of rts ner income or expendrture for eath financial year in accordance wrth the requirernerits Df Settion5 394 and 395 and whith otherwise comply with the requiremenrs of rhe Companie5 Art 2(X)6 relatingto financial Statements, 50far a5 applI￿￿e to the charitable iompany. The financial Statements have been pfepared In aiiordanie wrth the prOW￿On5 of Part IS of the CompaniesAct 2006 relarinE ro small companies. The hnantial statemerts were approved by the Board of Diredors and were signed on its behalf by.. Aug 22, 2025 TonySyke5 Date Company number.. 6501639 Charity number.. 1125371 The notes on paw 11-15 fomi part of these a¢tounts. Page 9

ENGINEERING MINISTRIES INTERNATIONAL UK STATEMENT OF CASHFLOWS YEAR ENDED 31 DECEMBER 2024 Notes 31 Dec 2024 31 Dec 2023 Cashflowsfrom operating octiviti Net cash provided by/lused inl operating activrcies 12 14,396 13,7991 Increase/(dec￿0sej in cosh in the year 14,396 13,7991 Cosh ond Cash equivalents ot the start oAthe year 141.787 145.586 Cosh ond cash equivalents ot the end of the yeor 156.183 141,787 Page 10

ENGINEERING MINISTRIES INTERNATIONAL UK NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2024 The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page. l Accounting Policies These financial statements are prepared on a going concern basis, underthe historical cost convention. These financial statement5 have been prepared in accordance with the "Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 I'the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland I'FRS 102.1, with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102. The principles adopted in the preparation of the financial statements a￿ set out below. a) Goin The trustees Iwho are the charitable company's directors for the purposes of company lawl have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The tru5tee5 have made thi5 a55e55ment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and l or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. concern b} Income Income including investment income is recognised in the period in which the charity becomes entitled to receipt. the amount receivable can be measured with ￿asonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Irhcome is only deferred when the charity has to fulfil condition5 before becoming entitled to it or where the donor has specified that the income is to be expended in a future period. Income from donations and legacies include5 recoverable gift aid. This is recognised when the related donation 15 received,. gift aid that has not been recovered by the balance sheet date is included as a debtor. The charity relies on volunteers to carry out many of its arttvities, particularly charity governance. However, in accordance with the SORP, the value of these services has not been included in these financial Statements as they cannot be reliably measured. Investment income represents income generated by the chartty's assets and includes bank interest. Page 11

ENGINEERING MINISTrIE5 INTERNATIONALUK NOTE5 TOTHE ACCOUNTS (coN￿MuEDl YEAR ENDED31 DECEMBER 2024 enditure Expendrture, induding irrecovefable VAT, is rectbgni5ed when tt is irbcurred OT, if earlier, when a legal or construrtDie obliÈation for a payment arises provided that it is probable that settlement %wll be required and the amount of the obligation can be measured reliably. The ch3fity make5 grants io indi￿d￿815 and. 50metirnes. to orher tnsriturion5 to fvrther it5 charitable objeaive5. Grants payable are recoÉnised as construttryfe obligations anse. whith 15 Èerterally when the tharity expresses a tommitment to the recipient that can be measured reliably and then only to the extent that any conditions associated wth the grant are outside of the control of the tharity. When expenditure on individual assets ex￿d$ £2.5W it Is capiralised. To dale no assets coainE rnore than £2,5W have been purchased. The c05t of rai5inglunds 15 not 518nffi￿￿t and ha5 llQt been 5eparatelydi5d05ed. 6overnantr costs. whith ore included in expenditure on charitable athwties bui are idenrified separ8iely in the notes to the accounts, include5 Costs associated with the irtdependent examination of the financial statements, tompliance with constitutional and statutory requirements and anyother expenditure incurred on the strategic management of the charity. Fund accounti dl General funds are unrestritted lunds which are available for use at the dixrdion of the trustees in furtherance of the general objectDies of the charty. Restricted lund5 are donations %vhich are to be used in aicordance wrth 5pecthc restrirtiow imposed by donffis,. they indude ¢Jonatsons received from appeals for speoficactivrties or projects. el Taxation The cornpany is a rew5tered tharTty.' it has taken advanta6e of the variou5 relief5 frorn taxation available to tharitie5 and no tax Is payable on the tharitv's income. Forei tran51atio These finanoal statements are presented in Aerlin& whith is the tharity'sfunttional currency. Income and expenditure denominated in a foreign currency istransi*ed into Aeding at the exchanÉe rate prevailinE on the date of the transaction. cuwren All al￿erenCeS arising from the application of ihe above policy are charged lor ueditedl to the srarement of Financial AttivTties. 2 Volunta income 2024 Restriaed Funds 2023 Toi81 Funds General Funds Total Funds Re5tnrted donation5 Cmher donations Gift Aid receivable Total 228,813 228,813 25,785 24.204 278,802 228,610 22.214 24,OQ5 274,829 25.785 1.801 27,586 22,403 251,216 I Investment income Bank interest 4.325 4,325 3,646 4 Charitable artivitie5 Grants made (Note 61 Administrative costs Staff costs INote 51 EMI Global Contribution Prornotional and PublictyC05t5 Conferences and Training Costs other costs Total re50urce5 expended 262,366 267,562 226 079 6.963 15.1KY) 21.963 2,400 2.777 4,133 9.442 308,277 19.250 2,777 4.133 9.442 30,911 2,315 2,272 11.112 262,708 277,366 Included in the other cost5 15 a fee of £L920 12023.. £I,&K>I payable to Stewardship for undertaking the independent e¥amination. Also included in other costs is a fee of £21012023-. £2(K>l payable to stewardship for consultancy advice. No other payrllents %vere made to Stewardship lorany othersetviie provided. Page12

ENGINEERING MINlSfRIES INTERNATIONAL UK NOTES TO THE ACCOUNTS ICONTINUEDI YEAR ENDED 31 DECEMBER 2024 S Trustee and staff costs 2024 Restricted Funds 2023 Total Funds General Funds Total Funds Staff costs include= Remuneration for work done for the UK office 6,963 6,963 15,(KKI 15,(KKI 21,963 21.963 19,250 19,250 2024 2023 Avera£e number of employees during the year Ifull-tirne equi￿lents) No employee received emoluments in excess of £￿.(￿￿* during the period nor in the previous period. No trustees received ernployrnent benefits but other Members of key rnanagement (see page I 'Charity Information'l received employment benefits totalling E12.(KK>12023.' E12.6501. In addition this person's wife received employment benefits totalling £7,20012023= E6.6001 for bookkeepine. DurinE 2021 the charty made an interest free, unsecured loan. of £7,500 to Paul Brooks Iwho 15 I tnember of key management) to help hirn construrt an office that 15 being used by the rharty. Paul 15 charging the charity rent of £1￿ per month for the use of thi5 Offi￿ and thi5 rent 15 being applied to the loan to reduce the arnount owed. During the year Paul charged the charity rent of £1.5(K>12023.. £1.5(X)l and at the year end the balance on the loan wa5 £1.51J) 12023.. £3.0001. Donations received from trustees in 2024 amourfed to £253812023- E3,WI. No expenses 12023." £nill We￿ paid io. or for. the trustees. Except as disclosed in this note. there have been no other transactions with related parties durin8 the year. 6 Grants able ro individuols Grants made in connection with East African Projects Grants made in connection wirh West African Projects Grants made in connection wirh North African Projerts Grants made in connection wirh South African Projects Grants made in connection with Central African Projects Grants made in connettion with Asia Projects Grants made in connection with Latin American Projects Grants made in connection with UK Projects Grants made in connection with other EMI office5 2024 2023 92,232 11.752 76.720 1,159 2.442 20 3,630 63,306 73 75,597 222.947 1.164 2.480 80,254 48 74,436 262.366 ro iA>Stitutions Grants made to other EMI charrties 5,196 267.562 3.132 226.079 7 Debtor5 Accrued income- Gift Aid ￿CeIVable Accrued income Sundry debtors 5,447 8,632 1,268 9.665 19.565 1,504 6,951 8 Bank and cash balan¢es Operating accounts Deposit accounts 38,028 118,155 156,183 37,442 104,345 141.787 9 Current liabilities Sundry creditors Accrued charges 28,720 2,101 30.821 1.932 1,957 3.889 Page 13

ENGINEERING MINISTrIES INTERNATIONAL UK NOTES TO THE ACCOUNTS ICONTINUEDI YEAR ENDED 31 DECEMBER 2024 10 Funds Incorning resource5 Resources expefided Volunteer Movement l Jan 2024 31 Dec 2024 Re5tri£ted mi55ion volunteer. Intem & Projectfvnd.- Mission Volunteers East Africa restricted fund Mission Volunteers West Africa restricted fund Mission Volunteer5 Southern Africa restricted fund Mission Volunteers Asia restritted fund Mission Volunteers Latin America restricted fund Mission Volunteer5 Other EMI Office5 Mission Workers UK restricted fund 41.687 83,114 14,177 1.164 1,550 62.024 72.696 16,491 251.216 31.911 283,127 192,2321 111.7521 11.1641 12,4801 180.2541 174,4361 115,0481 1277.3661 130,9111 1308,2771 32.569 2,425 5.252 4.928 14,726 41.335 5,078 106,313 26.000 132.313 5.252 5.858 32.956 43.075 3,635 132.463 25.WO 157.463 General Fund- unrestTitted Incoming resouice5 Resources expeaded Volunteer l Jan 2023 Movement 31 Dec 2023 Re5triited mi55ion volunteer, Intem & Projectfvnd.- Mission Volunteers East Africa restricted fund Mission Volunteers West Africa restricted fund Mission Volunteer5 North Africa fe5trirted fvnd Mission Volunteers South Africa restricted fund Mission Volunteers Central Alrica Restricted fund Mission Volunteers Asra restiicted fund Mission Volunteers Latin America restricted fund Mission Volunteer5 Other EMI Office5 Mission Workers LbK restriued fund 36.632 50.674 81,775 (76.720) 41.687 150,674) 570 2,386 20 (1.159) (2,442) (20) (3.630) (63,306) (75,597) 115,423) (238,297) 124,411) (262,708) 5.308 5,252 11.584 11,481 2( 3.222 119,696 22.LkXI 141.696 2,150 84,781 63,546 15,836 251.054 27,411 278,475 (4,246} 5.858 32,956 43.075 3,635 132,463 25,000 157,463 54.920 General Fund- unrestrirted Restricted funds are applied to volunteers. worker5 and projects in the geographical re8ion5 indicated. Sometime5 transfer5 are made between restricted funds when a mi55ion volunteer's role or location changes. Where necessary. transfers can be made from the general fund into any restrided fund although this has not proved necessary during the year. 11 Anal sis of net assets b fund General Restricted fund fund 2024 Total General fund Restricted fund 2023 Total Bank and cash Debtors Creditors 54.983 1.838 130.8211 101.2C 5.113 156.183 6.951 130.8211 4.818 11,304 (3,889) 136,969 8,261 141,787 19,565 13,889) 26.(KK> 106.313 132.313 12,233 145,230 157,463 12 Reconciliation of net movement in funds to net cash flow from o ratin activities 2024 2023 Net incotne / lexpenditurel for the reporting petiod Decrease/lincreasel in debtors Incre3se/ldecreasel in creditors Net cash provided by/lused in) operatln8 actwitie5 125,1501 12,614 26,932 14,396 15.767 (9,018) 110,548) 13,799) Page 14

ENGINEERING MINISTRIES IpifERNATIONAL UK NOTES TO THE Accourirs {coNnNUED) YEAR ENDED 31 DECEMBER 2024 13 Partner charities The Company has no formal relationship with any other charities but co-operates with other Engineering Ministries International charities. namely those in USA, Canada, Middle East. Nicaragua. India, Senegal, Uganda. South Africa. Cambodia and Mexico. Page 15

EMI UK_2024 Accounts_NS TO SIGN

Final Audit Report

2025-08-27

Created: 2025-08-27 By: Accounts Examination Team ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAN1Y5wC5wZ46boAOw9fxw8h2VD6iTYbwy

"EMI UK_2024 Accounts_NS TO SIGN" History

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