2025-08-31-accounts - Emmanuel Church London

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		Unrestricted	Designated	Restricted	TOTAL	TOTAL
	Notes	Funds	Funds	Funds	2024/25	2023/24
		£	£	£	£	£
Income
Donationsandlegacies	2a	444,011		30,411	474,422	473,540
InvestmentIncome	2b	1,632	824	1,868	4,324	5,228
Incomefromcharitableactivities	2c	24,445			24,445	25,288
OtherIncome	2d	2,668			2,668	13
Totalincome		472,756	824	32,279	505,859	504,069
Expenditure
Expenditureoncharitableactivities	3a	528,005	1,854	16,529	546,388	420,632
TotalExpenditure		528,005	1,854	16,529	546,388	420,632
Netincome/expenditurebefore		(55,249)	(1,030)	15,750	(40,529)	83,437
investmentgains/(losses)
Netgains/(losses)oninvestments
Netincome/(expenditure)		(55,249)	(1,030)	15,750	(40,529)	83,437
Transfersbetweenfunds	9	353,134	(110,802)	(242,332)
Netmovementinfunds		297,885	(111,832)	(226,582)	(40,529)	83,437
Reconciliationoffunds:
TotalFundsBroughtForward		143,504	111,832	251,612	506,948	423,511
TotalFundsCarriedForward		441,389		25,030	466,419	506,948

		Unrestricted	Designated	Restricted	31.8.25	31.8.24
		Funds	Funds	Funds	Total	Total
	Note	£			`£`	`£`
FixedAssets:
Tangibleassets	4	238,340			238,340	1,854
CurrentAssets:
Debtors	5	5,952		14	5,966	7,123
Cashatbankandinhand		201,557		25,016	226,573	505,363
TotalCurrentAssets		207,509		25,030	232,539	512,486
Creditors:amountsfallingduewithinoneyear	6	(4,460)			(4,460)	(7,392)
NETCURRENTASSETS		203,049		25,030	228,079	505,094
TOTALASSETSlesscurrentliabilities		441,389		25,030	466,419	506,948
Creditors:amountsfallingdueinmorethan
oneyear	7
NETASSETS		441,389		25,030	466,419	506,948
FundsoftheCharity
GeneralFunds		441,389			441,389	143,504
DesignatedFunds	8					111,832
RestrictedFunds	9			25,030	25,030	251,612
TotalFunds		441,389		25,030	466,419	506,948


2.INCOME	Unrestricted	Designated	Restricted	TOTAL	TOTAL
	Funds	Funds	Funds	2024/25	2023/24
	£	£	£	£	£
a) Donationsandlegacies
Gifts&donations	365,763		30,308	396,071	404,126
GiftAidtaxrecoverable	78,248		103	78,351	69,414
	444,011	-	30,411	474,422	473,540
b) Investmentincome
BankInterest	1,632	824	1,868	4,324	5,228
	1,632	824	1,868	4,324	5,228
c) Incomefromcharitableactivities
EventandActivityIncome	24,445	-	-	24,445	25,288
	24,445			24,445	25,288
d) OtherIncome
SundryIncome	2,668	-		2,668	13
	2,668	-	-	2,668	13

3.EXPENDITURE
		Unrestricted	Designated	Restricted	TOTAL	TOTAL
		Funds	Funds	Funds	2024/25	2023/24
	Notes	£	£	£	£	£
a)Expenditureoncharitableactivities
Directcharitablecosts
Books,equipment&resources		749			749	799
Charitablegiving	a)iii)	6,331		9,978	16,309	32,947
Conferences,trainingandtravel		5,490			5,490	6,362
Depreciationexpense		119,171	1,854		121,025	1,854
Evangelismandactivities	a)Hi)	37,504		1,082	38,586	49,466
Grantspayable	a)i)	5,400		600	6,000	6,000
LegalandProfessionalfees-building			-			400
Miscellaneousexpenses		6,412	-		6,412	1,847
Othermeetingcosts		7,178			7,178	9,351
Otherpremisescosts(incl.cleaningandset-upcosts)		7,277	-	4,869	12,146
RentandRates		62,931			62,931	55,506
Sabbaticalcostsandcontribution		3,082	-		3,082	-
Salaries,travelandexpenses	10	184,469			184,469	201,591
Utilities		14,091	-		14,091	-
Venuehire	a)iii)	58,030	-		58,030	45,353
Supportcosts
Governancecosts	a)ii)	1,440	-		1,440	1,410
OfficeandAdministrationcosts	a)ii)	8,450			8,450	7,746
		528,005	1,854	16,529	546,388	420,632

	Institutions	Individuals	2024/25	2023/24
			`£`	£
Reliefofpovertyandneed
Institutions-GreenwichFoodbank	600		600	600
Individuals		5,400	5,400	5,400
	600	5,400	6,000	6,000

	2024/25	2023/24
a)H)Analysisofgovernanceandsupportcosts		£
Independentexaminer'sfeesforreportingontheaccounts	1,440	1,410
Otherofficeandadministrationcosts:
Licencesandsubscriptions	3,808	4,511
Bankandcardcharges	172	266
DBSchecks	304	224
Insurances	1,183	1,037
TelephoneandWebsite	712	628
Otheradministrationcosts	2,271	1,080
	9,890	9,156

	2024/25	2023/24
	£	£
Salaries,travelandexpenses
GrossWagesandSalaries	162,370	176,064
EmployersNationalInsurance	9,516	12,021
EmployersPension	12,583	13,506
SMPRecovered	-	-
	184,469	201,591
Venuehire
RentandRoomHire	58,030	45,353
Evangelismandactivities
Events,Conferences,WeekendAway,Mens/WomensDay	35,631	38,587
Pastoral,Preaching&TrainingResources	1,102	1,544
Gifts	172	2,425
Travel	527	5,472
Youth	1,154	1,438
	38,586	49,466
Charitablegiving
CommunityFund&KingdomBuilders	8,274	19,596
Offerings	5,352	8,301
GiftsandServerThankYou's	283	2,650
CAP	2,400	2,400
	16,309	32,947
OfficeandAdministrationcosts
MediaandComputerSoftware	3,808	4,511
BankandCardCharges	172	266
DBS	304	224
Insurance	1,183	1,037
PayrollandOtherFees	2,271	1,080
TelephoneandWebsite	712	628
	8,450	7,746

4. TANGIBLEFIXEDASSETS
		Equipment	Equipment	Total
		GeneralFund	FutureFund
		£	£	£
Costat	01-Sep-24	13,360	5,561	18,921
Additions		357,511	-	357,511
Costat	31-Aug-25	370,871	5,561	376,432
Depreciation	01-Sep-24	13,360	3,707	17,067
Charge		119,171	1,854	121,025
Depreciationat	31-Aug-25	132,531	5,561	138,092
NetBookValue	31-Aug-25	238,340		238,340
NetBookValue	31-Aug-24		1,854	1,854

5. DEBTORSANDPREPAYMENTS
	Unrestricted	Restricted	Total	Total
	Fund	Fund	31.8.25	31.8.24
	£	£	£	£
HMRCGiftAidTaxRecoverable	5,952	14	5,966	5,623
Prepayments	-		-	1,500
	5,952	14	5,966	7,123
6. CASHATBANKANDINHAND
	Unrestricted	Restricted	Total	Total
	Fund	Fund	31.8.25	31.8.24
	£	£	£	£
Currentaccounts	214,287	12,286	226,573	109,522
Depositaccounts	-	-	-	343,429
	214,287	12,286	226,573	452,951
7. CREDITORSANDACCRUALS:AMOUNTSFALLINGDUEWITHINONEYEAR
	Unrestricted	Restricted	Total	Total
	Fund	Fund	31.8.25	31.8.24
	£	£	£	£
Accruals	1,440		1,440	1,410
CreditCard	562	-	562	1,918
TaxandSocialSecurity	2,458		2,458	4,064
	4,460		4,460	7,392

	Balance			Transfer	Balance
	01-Sep-24	Income	Expenditure	Btwfunds	31-Aug-25
	£	£	£	£	£
2024/25
FutureFund	111,832	824	(1,854)	(110,802)
	111,832	824	(1,854)	(110,802)
	Balance			Transfer	Balance
	01-Sep-23	Income	Expenditure	Btwfunds	31-Aug-24
				£
2023/24
FutureFund	112,199	1,487	(1,854)		111,832
	112,199	1,487	(1,854)		111,832

	31-Aug-25	31-Aug-24
	`£`	`£`
FutureFundBankAccount		109,978
FixedAssets		1,854
		111,832

Torestrictedbuildingfund	(110,802)
	(110,802)

	Balance			Transfer	Balance
	01-Sep-24	Income	Expenditure	Btwfunds	31-Aug-25
2O24/25
BuildingFund	245,451	1,750	(4,869)	(242,332)	-
KingdomBuildingFund(previouslyCommunityFund)	6,161	30,529	(11,660)		25,030
	251,612	32,279	(16,529)	(242,332)	25,030
	Balance			Transfer	Balance
	01-Sep-23	Income	Expenditure	Btwfunds	31-Aug-24
	£	£	£	£	£
2O23/24
BuildingFund	174,523	108,509	(35,081)	(2,500)	245,451
CommunityFundOffering	9,706	11,367	(17,391)	2,479	6,161
ZimbabweOffering	(21)	-		21	-
Gifttobepassedon	-	1,750	(1,750)	-
	184,208	119,876	(52,472)		251,612

Therestrictedfundsarerepresentedb	y:
	31-Aug-25	31-Aug-24
	£
BuildingAccount		233,451
BusinessAccount		12,000
KingdomBuilderGiftAidDebtor	14
CommunityAccount	25,016	6,161
	25,030	251,612

Fixedassetspurchased	(350,380)
Reimbursegeneralfundforfixedassetspurchased	(7,131)
Transferfromfuturefund	110,802
Transferfromgeneralfund	4,377
	(242,332)

	2024/25	2023/24
	`£`	`£`
GrossWagesandSalaries(inclSMP)	162,370	176,066
Employer'sNationalInsuranceCosts(netofannualallowance)	9,516	12,020
Employer'sPensionCosts	12,583	13,505
	184,469	201,591

	STATEMENTOF	STATEMENTOF	CASHFLOWS
	FORTHEYEARENDED31AUGUST			2025
				2024/25	2023/24
				£	£
Cashusedinoperatingactivities			(a)	74,397	85,816
Cashusedfrominvestingactivities
Interestincome				4,324	5,228
Purchaseoftangiblefixedassets				(357,511)	-
Cashprovidedby(usedin)
investingactivities				(353,187)	5,228
Cashflowsfromfinancingactivities
Introduction/(Repayment)oflongtermborrowing
Cashusedinfinancingactivities
Increase/(decrease)incashand
cashequivalentsintheyear				(278,790)	91,044
Cashandcashequivalentsatthestartoftheyear				505,363	414,319
TOTALcashandcashequivalentsattheendoftheyear			(b)	226,573	505,363
(a)Reconciliationofnetmovementin	fundstonetcashflowfromoperatingactivities
				2024/25	2023/24
				£	£
Netmovementinfunds				(40,529)	83,437
Addbackdepreciationcharge				121,025	1,854
Deductinterestincomeshownininvesting	activities			(4,324)	(5,228)
Decrease/(increase)indebtors				1,157	3,252
Increase/(decrease)increditors				(2,932)	2,501
Netcashusedinoperatingactivities				74,397	85,816
(b) Analysisofcashandcashequivalents
				2024/25	2023/24
				£	£
Cashatbankandinhand				226,573	505,363
FixedTermBond
Totalcashandcashequivalents				226,573	505,363
(c) Analysisofnetdebt
	Atstart	Cashflows	Acquisition/	New	Fairvalue	Foreign	Atend
	ofyear		disposalof	finance	movements	exchange	ofyear
			subsidiaries	leases		movements
	£	£	£	£	£	£	£
Cash	505,363	(278,790)		-	-		226,573
TOTAL	505,363	(278,790)					226,573

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the trustees on my examination of the accounts of Emmanuel Church London for the year ended 31st August 2025.

Responsibilties and basis of report

As the charity’s trustees (who are also the directors of the company 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 charity are not required to be audited for this year 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

Since the gross income for the year exceeds the amount provided in Section 145(3) of the Act, I confirm that I am qualified to act as Independent Examiner under the provisions of that section of the Act and that my qualification is as shown below. I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that in any material respect:

accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
the accounts do not accord with such records; or
the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 Charities SORP (FRS102).

I have no concerns and have come across no 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.

Signed:

G.W.Schulz FCMA

Date: 26-May-26

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester PO20 7EG