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 (lizzie.williams@stewardship.org.uk) Status: Signed Transaction ID: CBJCHBCAABAAN1Y5wC5wZ46boAOw9fxw8h2VD6iTYbwy 

## "EMI UK_2024 Accounts_NS TO SIGN" History 

Document created by Accounts Examination Team (lizzie.williams@stewardship.org.uk) 2025-08-27 - 8:15:50 AM GMT 

Document emailed to Nick Spear (nick.spear@stewardship.org.uk) for signature 2025-08-27 - 8:25:28 AM GMT 

- Email viewed by Nick Spear (nick.spear@stewardship.org.uk) 

- 2025-08-27 - 9:12:04 AM GMT 

- Document e-signed by Nick Spear (nick.spear@stewardship.org.uk) Signature Date: 2025-08-27 - 9:12:31 AM GMT - Time Source: server 

Agreement completed. 

2025-08-27 - 9:12:31 AM GMT