EMMANUEL EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The TnJsteL% present their rLpon and Ihe audilcd financial siatemLnts of ihe Church for the year Lnded I l DecLmber 2024.
The financi(Il slatemenis have been prL'pared in accoTdancL' wilh ihe accounling policies on pages 1.3 and 14 and comply
with Ihe Church's Conslilution, appliLable law and the Staiemeni of RecommcndLd PraclicL Accc)unling and RLP()fiing by
Charities
Reterence and administralive information sci oui on pag¢ I fornis pan ()r ihis repon.
Board of Trn5tees
Throughc)ui this report ihL membcr5 of the B()ard of Tru%iees are collL'clively Tefcrrud lo as Ihe TwsleLS. The Trustee5 arc
respc)n%ibl¢ as a body lor gLivernance, policy implLmeniaiion, mc)nitoring of trL'nLral L()nduci. overall pL'rli)rmancL. and lor
reporting ic) the membL"rship al general mLL'iings. The TrustL'es del¢gale 0￿ra110nal man<igemeni of IhL Church lo the
SLnior Pi1510r.
The TrusteL5 who SLrvLd during the year. who are also Church Council mcm￿￿. werL' as follc)ws:
Chairman.-
Senior Pastor PelLr Yee Kong Loo
TrLasurLr-
Mr Andy Tham
Other CounLiI MembL'rs:
m.s France8ca Hammond
Mr David Hsu
Ms Amanda tawrenLL
Ms Olufunmilayo (Ilakithn
Miss IAI Kuen TI￿g (appoinied 3 NovL'mber 2024)
Structure? governance and n￿nagement
Governing documenl
The Church 15 a rLgisl¢red charity and is governed by ils Constilulic)n adaptL.d on 24 May 1990 and rL'vised nT] 23 March
1997. 21 Au.
usi 21K)2, 4 July 201 l and 14 July 201.3. It.% formLr regisiLred nuTnlK'r Xlll(124. ThL Church n()W OPLralL
as a Charitable Inci)rporated Oruanisaiion. Ils registered nurnber is now 1154866.
Siructure
The Church Council con%liluies Ihe governing b(xly of ihL ChU￿h. Its Voiing mcmbers arc the l¢'gal Trust¢Vs of thL Church,
who arL appoinied hy IhL CounLiI and LndDr￿.d by membL'TS of ihc congregalion LiihL'r ai the Church Annu¥il GLnLral
ML'Llints or ai an Exlraordinary Genc'ral M¢L'ling. Their iippoinimenls and end()rsemenis are pr¢scribed in the Church
C()nsliiuiion.
Goveriianee
Thc Council MembLrs are Tesponsible frir ovcrall policies and Lnsure ihL Charily c)pcralLs within li% nhjLcliv¢s. ThLy
delegatL' to ihL SLnior Pastor and his slaff iLams ih¢ visic)n of ihL" ChurLh and ihL daily ()￿ratIOn￿. A FinanLL and
Administration CommiiiL'e (F & A) assists ihc Treasurer in managtng thL finances of ihL church. EEC Trading LimilLd
incorporalLd on 12 N()v 2015 with thL' purpc).se of running ihL busincss of Emmanuel Cenlres i)r WLslmin4ler and Edgwarc.
EEC Trdding LitnilLd has direclons who are C()uncil MLmbers of EmmanuL'I EvanoL'lical ChurLh (EECI. burihLr
rL%PI)nNibilitie% fi)r iliL ()pir<ilic)n (Il" IhL. F.n)iiianiiL I CL'nire¥ Ji W L.41iiiinsier dnd P￿IkT￿￿' Il'LfL Ii"Iin%lLrrLiI fri)iii ELL CII) I()
b.EC Trading Lid during ?{117. A Chi¢f l)PLratino ()fiictr (C()()l. wli(i 1% J Cliurcl) rnLnibcr. w(15 aPI)i)inlLd in Jiily 21117 111
l7vLf%LL EEC Tr(ILlino LiniilLd. The C(K) is aLLouniablL t(} Ille direiiors i)f EEC Trading Liiiiiicd.
The F & A Committee is responsible fc)r managing ihe finances ol Ihe Chureh and IN directly accouniable to thL Church
C()uncil. It seis and rc'views staff salaries in consuliation wilh ihe Trcasurer and Ihc SLnior Pasi()r excepi Ihal of IhL SLnior
Pastor whi)%L salary is SLbt by ihL Cc)uncil. Through ihe TrL"&surer who alsi) servLS d5 ils Chairman, il submils thL <innual
accounts and budÉiL'ts for IhL approviil of thu Church Council and presentsiion io the members al a general mLLling.

EMMANUEL EVANGELICAL CHURCH
REPORT OF THE TRUSTEES, continued
FOR THE YEAR ENDED 31 DECEMBER 202A
Strncture? governance and Manage￿￿t, continued
Appoinlmenl of Trustees
A polLlliial Truslce normally goes ihrough a peri(xl of training as a non-voling observer in the Council. The Ci)uncil Ihen
decides his ()r hLr suiiabiliiy io serve in IhL' Council, and his or her appoinimenl to the Council is IhLn cndorsed al a GenLral
MLLlino ofihL Church.
Trnslee inducliun and iraining
NLW Tru4lLLts lake part in an inijuction process. which providL'S them wilh a briefing and informali()n c)n Iheir legal
oblioaiions undLr ¢harity and cc)mpany law, Ihe coniLnt of ihe Church consiiiulion. LC)tnmillcL slruclurL ()f ihL B()ard and lis
decision making prc)L"¢5s. In addiiion, nLW TrustLes arL givLn ihe opportuniiy io meLi wilh stafi, mcmbLrs {)[ IhL Church
and other TrusiLLS as Pdrt of ihe orientsiion.
Organtsation
ThL Board (if TrusiLes meels at leasi six times per ycar as a full Board. During the year ihLy address ihe following areas..
governance, Strategy and rcsourccs.
ThL .Slaff iLam meets weekly for prayer, plannino and implcmcniing the vision of ihc Church. Once a monih, the sldfr
dediLate hall- a day in prayer and iniercLSSi()n for Ihe Church.
Risk management
ThL ChurLh Cc)uncil with the assistance of Ihe COO Cons￿n11Y rcvicws prncLdurL'S fc)r cvalualing the ri4ks assoLidlc.d wilh
IhL Church 0￿ratin￿ plan acliviiiLs, and also reviLWS annually all insurancLs. oific¢. fire and genLral ￿rl[y, and
safeguarding. as well as the lerms and conditions of empl()ymcni i)r slaff.
Risk managemenl in the Church's minislrie£ is delegalcd to thL Senior P&£lor dnd his .siarr iLam. ThLy havL L%lahli%hLd
procedures Ic)r child protLCtion. All w()rkers wilh children and yL)uih are DBS chLLkcd bLforc thLy ¢()tninLnLL IhLir
minisiry. M()51 slaff members a￿ also trained in firsi aid. safLguarding. (Ind fire safely pri>cedurL'S.
Objectives and activities
ThL purp(}￿ of ihe Church is to advancL the Chrislian faiih hy the publicalion and proclamation of ihe Gospel of thL Gr4ice
of God as revealcd in Holy Scriplurc in order lo extend ihL Chrislian faiih in London and beyond.
The Church ha5 a wholly-owned subsidiary. EEC Trading Limited. whose principal aclivily ]% ihe provision of c()nference
facilities and rclated catering servA¢cs. ThL' annual profiis ()r Ihe subsidiary paid [(} Ihe Church whLrc financcs p¢rmil.
Mission Sthiemertl
EmmanuLI Evanu¥lical Church is a cell_based church. commit￿d to maiuring believers who obey the Greai CotnmandmLni
(Mail 22:37_38) and fulfil the Great Commission (Mail 28=18-20).
In line wilh our Mission SiatemL'nl. and our ideniily &s a ' cell-b&sed church" we aivn lo develop a stmng leadLrship ha5e.
Achievements and perfOrn￿nCe
ThL year Sthrled oif with a Waichnighi service lollowed by six days or rasiing and prayer.
WL coniinutyd in 2024 wilh our vision of 'Enjoying God. Loving People, aL¢ompaniLd by our four values- il Lifeslylc of
Wor.4hip. Making DisLipILS. AuihLntic Relalionships and Impaciing the Cc)mmunily. As parl of impleinLniing ihe Great
Commis5ic)n, we havL ddoptLd Mali 4: IY, "'Foll()w ML and I will make you fishLrs {)[ men" as a deliniiion of whai d
disciple 1%.
By the end c)r2024. Ihc Church's mLrnbership was .344, wilh I I t￿OPle baplised during ihe yLdr. There wer¢ 70 professic)ns
of faith, half or which occurred mainly in the Str¢cts ofLondon.

EMMANUEL EVANGELICAL CHURCH
REPORT OF THF. TRUSTEES, continued
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and perfOrn￿nce, continlled
We are v¢ry pleased that Richard Hindley ha.s joinLd Ihe Church slarr a% Chief Operaiing ()fficcr. overseeing thc operation
r IhL CenirL and managino Ihc Church's assLls, while ￿rVIng in Edoware as a bi_v()cation(Il Paslor. assisling P.s Di)rLLn
who is Lxpecied lo retire hy early 2025. In March. Ps Richard altendLd a Pastors. ConferenLC al Trinity Christian CLnirL' in
.%ingyapnrL.
21 LifL Grc)ups, spread acrc)ss thL ciiy, coniinued io operaie mainly meeling in PLrson, with a few mecling online. We
gaihcr ic) nuriure and huild up believLrs through mutual cncouragLmL"nt and applying whai was prL'ached in i)ur pulpii. ThL
Life Gr(IUPS iilsn partiLipaiL in rL'tiLhing oul Iii prL'_Chrisiiiin friL'nd.s dnd new visiiors lo our Church. ThLy rLmdin vital
building bl()cks for a healihy church. We havc rL'vised ihe Spiritual P￿en1]ng cour.sc t(} inLlude mLnloring as Pdfi ()f IhL
programme afiLr Ihe formal iraining conclude.5. Th¢ Life Group.% also c)rganisL'd a few inler-Life Group social gaihLringFs.
The Covid 19 fund eslablishLd in 2020 continuL's lo be ulilised lo a5sisI our members or friends of our mcmber.s who are
expericncing linancial hardship.
EEC 18 a church ihal invests in young lives. ThL Church employs iwo siarr members dLdicaled ic) caring for IhL Children's
ministry {aÉvL's 4-12) ai both l(Kaiic)ns. HowevLr. duL lo hLr husband's joh reloLalion. ￿Ura Leonard had io $4idly leave hLr
role. Josh Lee joined Ihe Church as an intern in auiumn and as.si.%lLd wilh the yuuth mini.slry.
Through ()ur TREE (Truih RLslI)ralion ExchdngL Encounicr), WL nunurL' the inncr spirilual IIVLS of metnbers, wilh a siaff
mLmber leading a ILam c)l- vc)lunlLLrs lo pray and offLr inner healing lo Ih()se who identify a nLLd f()r prayer in vari()us
aspects of thLir livcs. Addiiii)nally. we suppori ihosL' who have %igned up for ihe onlin¢ Hcalinu Room5 ihr()ugh Ihc
minis(ry of prayLr. Ministry aclivilies also take plaLe ihri)ughoul the year, Including a WLLkLnd rLlrLal. C()urses arL
()rgani5ed lo hLlp individuals undL'rsland their identities in Chrisi.
EEC demon4lralLs a strong commitmeni io the local communities in WestTninsier and Edgware. In WLstminslLr. a .51aff
member is dedicated to oro¢inising comTnunity activities. including Coffee Mi)rning I r()r loddlers and their pdrLnls) and
Homew()rk Club (for childrtyn aged 8 10 12 years). We also ran a tea party for a local old folks, homl. WL al%() run a
programme on Friday afiLrnoon5 aimed ai brinoing IhL communily y()uih t()geihLr. While in EdgW￿¢. an(>ihc'r pari-lime
staft mLmbLr run5 a loddlLrs' group and a knillino class tn Eduware. Addiiiunally. a li￿ge iablc ILnnis group mLets twice
weekly in EdgwarL' lo fo%iLr communily spirit.
The Young Adulis WLnt on a weekend relreai alono ihe South Co&sl. slrengihening relaiion5hips and studying IhL' W()rd.
They also hcisled a Young Adulis Alpha Ic)r seekLT friLnds.
To reach nul In thosL whci havL yel [() know Chrisi, P.s Brucc launLhL'd a Gospel Calc ihat runs al()ngsid¢ Ihe Sir¢LI
Outrea¢h Iwice a month. This Cafi aims to inviie our friL'nds or those we mLcl on thL' 4lrLeis io comL fnr refrL"%hmLni dnd
slay for w()rship, testimoniL'.s, and a short gc)spt-I mL'ssaoL. tai¢r in th¢ year, Life Group5 w¢rL (Ilso inviled to h()sl IhL.
Gospel Cafés.
John Boardman, al()ng with a Lore team. led an Alpha course s¢paralely throughout ihc year. The allLndcLs had grcaily
benLfilLd.
We also havc a DL4f Ministry ihal provides gigning for ihL' hard of h&￿ing during our Sunday s¢rviccs.
WL organi5ed Chrisltnas evenls and a SummLr Music concert in boih EdgwarL and Weslminsier lo bring Ihe community
logeiher. During Easter, wv participaicd in ihc Edgware and District Churches. Palm Sunday Walk of Wiln¢.ss.
A tcam visit5 the homL'less in WLSlminsiLr monthly. Additionally. we also havL mLmhers involved in thc .SirLLI Pasiors
who minisiur twice a m()nth in the Wesiminsler area. hLlpintr Ih()se who may neLd spiritual praLlical a%%ist¢ince. Wc
werL able io hosi a tLa party in a nearby Old Folks. HOML.
Over Chrisimas. Ihe Wc'slmin%ter Communily Gospel Choir h(1sled an evening of sinoing wilh a largyL lurni)ui from
the IoLal comffluntly and Londoners. WhilL' in Edivware. we did a Chrislmas ouirLaLh in the Broadwalk Shopping CenlrL.

EMMANUEL EVANGELICAL CHURCH
REPORT OF THE TRUSTEES, continued
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and performance, continued
Over Ihe laie May Bank holiday. we ran a l£ad¢rs' Retreat in The Oratory in Reading whcre the vision of EEC was
-strLngthLned.
For thL Easter ConFerencL'. Rcv Colin Dye wa5 ihe main speaker ()n ihe suhjecl ol. 'Willing on ihe Day i)f His Power..
Ps Amanda Conner and Ps Anioinelle Aiiinson werc the main s￿ake[S ai OUT first women's conferencL wilh ihe thL'mL
'Living an Impaciful Life..
The men gaihcred a Louple of limes for a mcn's b￿akfaSt, accompanied by a talk Lhallcnging us io bL' G()dly Christian
men.
Around Light people from a successful privai¢ businLSS in ihe USA came and tsughi a day 8L'minar on Servani L£adership.
The Emmanuel School of Minisiry laughi on 'HL'rmeneuli¢s- how 10 handle Ihe W()rd' and 'B(Kly Ministry. lo hLIp Lquip
the Church in becoming more effeclive disciple5.
The Holy .Spiril evLning coniinues a% a weekly online evenl. fiKusing on praying and prophesying togcihL'r, aLLC)mpanicd
by a thlk pritnarily givLn by Ps. BruLL.
The Family Minislry ran a course on IhL' topic of 'ffj qualities of a strong Christian family" and a day seminar on Parenling
was held ai Emmrfinuel Edgware.
The EvLrgreLn minislry hL'lps serve ihose who are reiirLxI with their S￿la1 nu'￿8 and pri)vidL'% QPPOrtunitlCS Ic) show IhL
love ol- chri.st lo seekLrs.
Prayer plays a Viidl Tole in Church life. The Church organises a Iwicc-yearly 24-hc)ur prayer event starting from Friday
evening. EdgwarL Church also hosis a prayc'r service on Thursday evening. WL al.$0 hold an c)nline prayLr mL¢ting every
Friday al midnighi for a couple ol hours.
In both churches, Healing on the Sireels and outreach conlinued lo be run on a fortnighily basis.
WL partnLfL'd wilh many Christian orodni%¢lttons. such as SirL'el Paslors. Thc Gate in Wesiminsler, Cmcf Ilndia), OpLn
Doors. UpLralii)n Mc)bilisaiic)n. UkrainL War Reliel. and oiher gmups ihai share the samL vision in rLlicf. evangelism, and
prayLr for ihL G()VLrnmL'lli and naLi(In.
In 2024. Su Jun wLnt on a weLk's missinn in taos. Cecilia Madlener was wilh Ihe Mercy .Ships and ihe MadlLner5
participai¢d in ihL OM TeLn .Sireet Germany.
A new healino syslem wa% inslalled in Weslminsier Ihal w&% more e￿icIen1 and reliable.
oking ahead: Plans for 2025
The Church will continue lo fulfil our Church vision, which is 'Enjoying God. Loving Pcople, wilh Ihe Lmphasi5 on
Making Disciples using Maiihcw 4-19 as a definition of what a disciple is.
Mentoring and raising leaders will conlinuL wiihin thL Life Groups as well undersianding how lo raisL' up disLiple
makers. LifL Gr(iups will continue io he the main focal poini fc)r evangelism and spirtlual nurture.
The gospel cafes will conlinuL Ici be run on iwo Sunday afternoons a monih wilh an emphasis on reaching out to the non-
bLIiLvcrs eiiher directly fr(Ini thL %lrLL'l% or Irom ()ur IriLnds.
Richdrd HindlLy, who been wi)rking full-iime as the chief operaiing c)rriLer of the Church and a bi-vocational pastor,
will lake over Ihe role of Paslor fc)LUSing on EE afier Ps Doreen retires in ihL. firsl quarter of 2025. Ps BrucL will bLLoine
thc Senior Pastor D¢signaiL, wilh Ihe aim of 5ucceLding Paslor P¢lcr, subjLcl lo AGM 4ipproval, who pliin5 Iv relire by Ihe

EMMANUEL EVANGELICAL CHURCH
CONSOLIDATED STATEMENT OF FINANCIAL ACTIvrrIES
{incorporating INCOMF. AND EXPENDITURF. ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 20
Total
funds
2024
Tolal
funds
2023
Unrestricted Rc5tricted Revaluation
funds
fun(15
COME AND EXPENDTTURE
Income from=
Donaiii)ns and legaLiL5 (noiL' 2a}
Oth¥r ()PLraiing aciivilies {n()IL 2b)
GranLs rLLLiV4ible (n()le 2c)
Inveslmcnis (nolL 2d)
7(K).498
964.789
715.481
961.789
-31.149
14.117
7211.413
975.258
14.137
Total Incon
1,71057.3
1.725.5.56
.696.1)76
Expenditure on:
Raising funds (noic. la)
CharilablL' aclivilies (noie _Ib)
641.88.3
911.118
1.883
992.245
525.628
940.509
80.927
Total Expenditure
l Jfj.3,201
80.927
1.6.34,128
1,466.1.37
Net Incomel(Expenditure)
before Taxation and Transfer
157,-372
(65.944)
91.428
229.9_39
Taxaii()n (not¢ 4)
TranSfL￿ between fund.¥ {noles I l and 12)
14.990
-31.495
14.990
{11,351)
(121,495)
Net Incon￿/[EXPendithre) for the year
£20.3.857
£24.056 £(121.495)
£106,418
£218,.586
Other recognised gainsl(lossos)
Net Moven*nt in Funds
£203J57
£2A,056
£(121.4951 £10&418
£2185116
RECONCILIATION OF FUNDS
Total Funds broughi forward
al l January 2024
5.612.519
9.136.188 14.8A7.570 14.628.984
Total Funds carried forward
at 31 December 2024
£5016J76
£121919 £9,014.693 £14,953.988 £14347570
io-

EMMANUEL EVANGELICAL CHURCH
CONSOLIDATED BALANCE SHEET AT 31 DFCEMBER 2024
2024
2023
Gmup
Church
Group
Church
Fixed a&sets
Tangible tixed asseis (note 6)
Inve5tmenLs (noi¢ 7)
15.022,579 15.IM)5.7_39
14.897.110 14.883,406
15.022539 15.(K)5.741
14.897,130 14.887.408
Current a&sets
DebiDrs (noie 8)
Cash ai bank and in hand
107.157
457,264
112,799
7&1.970
54,166
506,510
564.621
917,769
5fl),676
Creditors: amounts falling due
within one year (notL Y)
Crediiors and accrued expenditut
(2(K).755)
165.916)
(245,146)
(65,982)
Net Current assets
612.745
498.705
672,623
494,694
Total less current liabilities
15,6.35.284 15.504,446
15.-569.753 1.5.-378.102
Creditors: an￿￿nts fAlling due
after more than one year (ni)(L. l O)
(677.IW>) (669.596)
(718,752)
(701,252)
Provisions for liabilities
DelerrLd lax
(4.2W)
(7.4.31)
Net assels
£14953988 £14*340850
£14W7570 £14ffj76*50
Funds
UnrestrictLd funds=
GLneral lund
Rev4iluaiion reserve (noie I l)
5.816,176
9.014.691
5.697.238
9.014.69.1
5.612519
9.116,188
5,441,799
9,136.188
14.831.069 14.711,931
14,748.707 14.577.987
Restricted funds (noie 12)
122,919
122,919
£14.953.988 £14834150
£14147570 £14,676850
Approved by the Board OrTn￿tee5 on
and si
ed on their behalf by:
Pastor Peter Y K IA)0
Trustee
Mr Andy Tham
li

EMMANUEL FVANGELICAL CHURCH
CONSOI.IDATED STATEMENf OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Net cash provided by operdting activities
14
456.1)Y2
Cash flows from investing activities:
(PurLh&se) of fixlures. fittings and cquipmLni
{.119,628)
1421,522)
Cash {usL'd in) investing aclivilie5
(319,628)
(421.522)
Cash flows from financing activities
(Repaytnent) ()[ bank borrowings
(4.1.(kn2)
(44,(rf)7)
Cash (USLd in) financing aciivilie
(43.062)
(44.6071
(Decrease) in cash and cash equivalents in the year
(62,436)
(10,037)
Cash and c&sh wuivalLnls at the ￿gInnIng ofihe year
784,970
795.(X)7
Total cash and cash equivalents at the end of the year
£722534
£784,970
12-

EMMANUEL EVANGELICAL CHURCH
NOTES TO THF CONSOLIDATED ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 20
Accounting Policies
Basis of accounting
Thc Church is a public benLfil Llliily. ThL. financial StslLmL'nL% have Iren prL'pared undcr Ihe hi51oric411 cosl convLnli()n
mi)dified by thL' rL'valuJlion ()[ frLi"hold and Iono
lea￿"h()Id pn)perty. in aLc()rdanLC' wilh ihc SidiLmL'nl L)f
RLLommended Praciice (SORPI "Accounling and rcw>rting by Charilies ' prL'paring IhLir aLLounts in (￿COrdancL. wilh
Financial Rew)rting .Sianddrd 102 and Ihc Charities Aci 201 l. and c)n a going concLrn hasis.
ThL' Tru.Slees have prcparLd group account.s in acconlance wilh wxtion 1.18 nf IhL ChariliLS Act 2011. ThL' gr()up
acL'nunl.s ci)nsolidate thi)SL' C)f Emmanuel EvangLlical Church and il% %uhsidiary undLrtaking EEC Trading, LimilLd I%L'L
noiL 7). A .separdte Stai¢mL'ni of Financial ActlVillL'S for the Church has nol kn.n preseniLd.
b).
Financial instTun*nts
A finanLial or a financial Ilabiliiy is recognirL'd only when the Church becntnes a party to the COn￿aLlua]
provisi()ns i)r Ihe instrumcnl. B£￿IC financial instrumenLs are inilially r¢L(Ignised * the ￿ansacti()n pricL. unless thL
arrangLmL'ni ci)n51iluics a financing tran5aclinn. whLn il is rLcogni%L.d al thL prescni valuL l)r IhL fuiure paymcnis
disc()unled al a markLI rale of intere51 for il Stmllar debt inslrumLnl. DL'hi InS￿I￿nL$ ar¢ subsLquLnily mL&%urLd al
amc?rtised cnsl.
Incon￿ recognition
Tiihtys and offerings acLC)unled lor whcn recLived by the Church. Other incotne is accounted fur On an &cruals
b&4is as far as li is prudLnt io do so.
d).
Grants
Granls are recognised as income in the financial %talemenls in Ihe pcricKI in which they become rLLLivable when
IherL 1.% reasi)nabl¢ assurance thai ihe grants will be receiv¢d and thL. Church will comply with any conditions
allaching to Ihem.
Recognition ofiiabiliti
Accrued extKndiiure has iren taken up in the accounL% ai ihL' fjnancial year end.
Fixed depreciation, aNI anKJrtisation
DLpreciaiion is providcd al ihc lollowing annual rat¢s, calculated io ￿duce the tKK)k value of ihe concerned to
eslimaiLd residual value ov¢r their useful working lives-
FrLL'hold property and improvements- l % on valuation
L()ng IL￿￿.hOld protLrty- l % (jn valuaiion
FixturLs. fTllings and equipnK"ni-
Fixiures, fitlings and PA Lquipment - 15%. on cosi
Kiichen and catLring appliances- 25% on cost
Office and computer Lquip￿￿.n1_ k.IWLen 15nh. and l.l% on cusi
13-

EMMANUEL EVANGELICAL CHURCH
RFPORT OF THE TRUSTEES, continued
FOR THF YEAR ENDED 31 DECEMBER 2024
staten￿nt on public benefit
The Trust¢e5 confirm ihal ihey have complied wilh the duly in section 4 of ihe Charitie5 Aci 2006 to have due regard lo the
Charity Commission's general guidance on public ￿nefIt. "Chariiies and Public Benefil"
The Church's charitable purpose as enshrined in ils objects is to advance Ihe Christian faiih by the publication and
proclamation of the Gospel of ihe Grace of God as revealed in Holy Scripture in ordcr In exlLnd ihc Christian faiih in
London and beyond.
ThL Trusl¢es ensure Ihai ihis purpose is Ca￿led oui for the public benefil through planning and moniioring activities by
reference io the Church vision and strategy.
The structure of the Annual Report allows the Trustecs tn report an ihe progress of implementing the 8trntegy. explaining
acliviiie.s and achievL'menis during ihe year and Ihc Church's plans lor 2024.
Responsibilities of the T￿￿tee$ regarding the financial sth1en￿ts
The Truslee.4 are responsible for preparing the Tn￿le￿. Annual Rew)rt and Ihe financial slalements in accnrdancL with
applicable law and United Kingdom Accouniing Sthndards (United Kinudom Generally Accepled Accc)unling PraLIiLL).
The law applicable io charÉties in England and Wales requires ihe Tn￿leLs to preparL' financial Siatemenls fur Lach financial
ye￿￿ which give a fftiv and lair view ol- Ihe slate of affairs of Ihe Church and of ILS incomtng resources and appliLaiii?n i)f
resources for that peri(Kl. In preparing Ihose financial sLqi¢tnents. the Tru.gle&s are rtyuired 10:
selecl suitable accounting policivs and then apply them consisiL'nily;
observe the meth(NJs and principles ol Ihe Charilies Si<ilemeni of Recommended Practice 'Accnunling and
Rcporlin¥ by Charilie.s';
make judgements and LStimaiLS thal are reasonable and prudeni:
.staie whLiher applicable accounting standards have followed. subject to any malerial departu￿$ di5clo.sed and
explained in Ihe financial siatemenls: and
prepare the financial Sialemenls on Ihe going concern basis unle&s il is inappropriate ic) presume Ihai Ihe Church will
continue in existence.
The Trustee5 ar¢ reswnsible lor keeping proper accounting records which are Su￿1c1l.nt to show and explain ihe Church,
transactions and lo disclose with re&wnable accuracy at any lime ihe financial position of Ihe Church and tD enablL IhLm lo
en.sure that any sialemenis of accouni c()mply with ihe requireEnents of ihe chU￿h Consiitution, the Charilies ALI 2() I l. and the
Charity {AccounL% and Reports) Regulaiions 2(M)8. The TrusiLCS are also reswnsible for saleguarding ihe assel.s of the Church
and hence for laking reasonable %teps io prcveni and deicci fraud and other irregUl￿111es.
Disclosure of information to auditors
So far as the Trustees are aware, Ihere is no ￿ levani audii informaiion nf which the audilors arc unaware. The Truslees
have iaken all necessary steps lo ensure ihai Ihey ihemsclves arc awarL' of all relevanl audil intnrmaiiDn and ihai Ihis
informaiion has been communicaled io the audilors.
Auditors
A resolution lo rLllppoini Geary Partnership &s audilors of Emmanuel Evangelical Church will be pui io members dl the
forthcoming Annual General MLeiing.
Approved by the Board of Trustees and signed on Iheir behalf by:
Pastor Peter Y K Loo
Chairman of the Council
Date:

INDEPENDENf AUDITOR'S REPORT TO THE TRUSTEES OF
EMMANUEL EVANGELICAL CHURCH
Opinion
We have audited Ihe financial slalemenis of Emmanucl EvangLlical Church ('Ihe parLnl charily, ) and il.s subsidiari¢¥ Iihe
'group') for ihL year cndLd I I DL"cLmbcr 2024 which compri%¢' Ihc Consolidaied .£i¥ilcmLnl of Financial ALtivilies. Ihe
Balance ShLLI, Ihe Cons()lidaled .SiaiL'menl of Cash Flows. notes to Ihc fin(Incial stalemenls. inLluding Significant
accouniints policics. The financial reporting framework ihal has b¢¢n applied in Iheir prcparaiion 15 applicable law and
United KIn￿d0M Accnunling Standards, inLluding Financial RLPOrting .Siandard 102 Tlie Fiiiaiicial Reporling Siaiidard
applic'uble iii ihe UK aiid Repiiblic of Ireland (UnilLd Kingd()fft GLnL'rally A¢LLpted Accouniing PrilLticL).
In our ()pinion Ihe Iinancial siaiLin¥'nls'.
givL a IruL and fair viLw of the Slalc of thu group's and parLni lh￿Ily'S affairs as ai .1 l December 2024, and i)r ihL
group % incomino rL%()urcLS and applicaiion of resourcLs fc)r thL yLar ihLn Lnded.
havL IK"Ln pri)perly prepa￿d in accordancc with United Kingdc)m Generally ALL¢PILd Acc()unling PraLliu¢: and
have bLcn prepar¢d in accordance wilh the TequiremLnis of ihL Charilies Act 2011.
Basis for opinion
We conduLled our audit in acLordance with Inlernallonal Siandard% ()n Auditing IUK) (ISAs(UK)) and applic¢ible law. Our
respon.%ibililiL8 undLr thc)SL Standard% are funh¢r describL'd in Ihe Auditor's rL'%ponsibililies for ihL (iudit of Ihc financial
slaiLmL'nls SLClion of our repori. We are ind¢pcndLni i)f Ihc group and paTent chariiy in acc(IrdancL with IhL LihiL<il
requirLments ihat are rLILvant to our dudit of thL financial siaiLmL'nl.s in IhL UK. including the FRC'.4 Ethical Standard, and
we have fulfilled our oihcr ethiLal responsibilities in acLc)rdance with ih¢'%e requirements. We beliLve Ihal ihL audil
evidcnLe we have obiainLd 15 sufficiLnt and appropriale lo pri)vide a basis for our opinion.
Conclusions relating to going concern
In audiling Ihe financial slaiL TnLnls. WL have concluded thal the Tru.%tees' usc of ihL gc)ing concern basis ()[ accounling in
the prcpiiralion of the IinanLial statLmL'nis is appropFiale.
Based on the work we hav¢ PLrformed. we have noi identified any malerial uncenainlies relating tn ¢venis or conditions
thai. individually or coll¢LtiVLly. may cast significant doubi i>n ihc group and parent charily's ability lo conlinue as a g()in¥
concern lor a period of 411 ILasl twelve months Irom when ihL financial stAiernents are authc)ri%ed for issue.
Our responsibilities and the responsibilities af the Trusi¢L's with res￿1 io going concern are described in thL fL.ILv(Ini
sections of ihis report.
Other InfOrn￿tion
ThL oiher infornlalion compri%LS the infi)rtnalion included in (h¢ TruslcLS' annual rLport. oiher Ihan ihc financial slalemenls
and (iur auditi)r s repon ihLrL'on. Thl. TrusleLs are responsible fnT thc oiher inf()rmation conlainLd wiihin the annual rLporl.
Our opinii)n on the financial .siaiLtnents d(Ks nol cover ihL (Iiher informaiion and, excep( In ihe exlenl oiherwisL cxpIiLiIIy
stated in our r¢port, we do not expres% any form of assurancL conclusion iherLon. Our responsibiliiy is li) rcad thL ()IhLr
infc)rmalion and, in doing so. to consider whLihLr the oihLr inlormalion is maierially incon.SiSl¢ni with Ihc finanLial
siaiemenis or our kni)wlcdge obiained in ihL Lnursc ol. IhL audil or oiherwi%c appears lo be maiLfidlly Tni%%t<ilLd. Jr WL
identity su¢h malLrial inconsis(L'nLies or apparc'nl malerial misslalemLnis. WL are required lo deiLrminL' whLihLr Ihis givLS
rise lo a material mi%slatLmeni in the financial stalLmcnis themselves. If. b&%ed on the work w¢. havc pLrf()rmLd, WL
LoncludL thal IhLfL is a maierial mi5slatemLni of this oihLr information, we arc required lo report thai fact. Wc have nothing
lo report in Ihis rLgard.
Matters on which we are required to report by exception
Wc have nnihing to repon in respect of ihc folli)wing mailers in relation to which Ihe ChariiiL% (Accounts and Reports)
RL¥ulalii)ns 2008 requirL U.% In rLPOrt li) y()u if. in our upinion-
the informatic)n given in ihe financial stalemenis is inLunsislenl in any maicrial respect wilh Ihc Tru%iees' R¢pDrt-
or
sufticieni acc(iunling records havL n()1 been kepl- or
the p￿ent chariiy's financial stalements arL' nol in agrL'cmLni wilh the accountintr records and relurns; or
WL have noi rcceived all the informali(In and explanaLions we rLquirL. for our audit.

INDEPENDEiYf AUDITOR'S REPORT TO THE TRUSTEES OF
EMMANUEL EVANGFLICAL CHURCIL continued
Responsibilities of Trustees
As LxplainLd more fully in ihe Tru5tees' Responsibilities Statcmeni sel oul on pag¢ 7, IhL. TrusiLL.s are rL%P()nsiblL r()r IhL
prepar¢ilion nt fin¢incial %lalLments and r()r beinu sali.sfied Ihilt IhLy give a irue and fair vicw. and for such inlLrnal LL)nlr()I
as Ihc Tru%tees delLrTnine is nLcessary lo enable ihe prL'paraiion or financial slalLmLnls Ihat arc frLL Irom malLfiiil
mi.sslalement, whether duL lo fraud or e￿Or.
In preparing the financial slatemenls, Ihe TrusleL% are rL'.sponsihle for assessing Ihe IYTOUP and parLni charily's ability lo
coniinue (IS a going LoncLrn, dl￿10.$1ng. &$ ttpplicahle, matlers relalLd to golng concern and u4ing ihL g()ing LC)ncern bJ%i5
of acL()unling unlL5s Ihc Tru%lees either iniend 10 liquidate ihe group or thc pareni chariiy or to CC¢ise 0￿rilli{)n5, c)r have no
realisiic aliLrnaiivL bui iu do so.
Auditor's responsibilities for the audit of the financial State￿￿nts
We have been appointed as audiior under section 151 of ihe Charities Acl 201 l and rcport in accordance with rLgulati(Ins
made under ￿'Cl10n 154 ()f thai Acl.
()ur objLclive% arc to obiain rL'&S()nahle assurancc abc)Ul whLther ihc findnLial slatLmenis &5 a whc?le are free from malL'ridl
mi%slalLtneni, whLiher due lo Iraud nr L￿Or. and Ic) issue an audit()r s rcpori Ihal includL% C?ur opini()n. Rea%cinablL
assur(Ince is a high ILvel of assurancc.. bul 15 noi a guaranlcL' that an audit conducled in iiccordance wilh ISAS (UK) will
always detLCl a maleri(Il misslalLmenl when il exisis. Misstaiemenls can arise fr()m fraud or Lrr()r and arL ci)nsidLfLd
malcrial if, individually or in thL ag.trregaie. they could re&sonably be expccied io influLnce Ihe cL()nomic decisions ()[ u.sLr%
iaken nn th¢ basis of ihL5L" financlal slaicmenis.
Irregularilies, including fraud, insiancLS of non-compliance wilh laws and rcgulations. We design proL"Ldures in line
with nur rLsponsibililiLs. ()uilinLd al)ove. t() dLILLI maiLrial misslaiLmcnts in respcci of irrLgulariiiLS. including fraud.
Prc)Ledures LapablL (If dLtecling such irregulariiiLS pcrfc)rmed during c)ur audit included-
IL%ls io ensurL' all bank transaLli()ns h4ive bL'en aL¢I)uniLd for;
examinaiion of offerings rL'cords. invoices and donor corrL'SpondLnce to ensurc Ihal incc)me is fully recorded-
VLrifi¢alion of ILujlimacy of c'xpendilure by ref¢Tencc io invoices. stalemLnt%, and cc)rrLSP(IndcncL:
¢xaminalion of liilL reLC)rds io ensurL' assL'l% havL Ilot ￿'cn mI￿pprOprIated.
te%ls of (InalyNi.5 10 ￿t15rY our.sulves ihal leducr balances are rea%(Inabl¢ 4ind in line with LXPL"ciaii()ns.
Becau.se ol the inhLrc'nl limilalic)ns of an audil, (hLre is il risk ihal WL will n()1 deiLci all irrcgulariiiL%, including Ihi)se
leading 10 a material missialemenl in the financial slatc'menis or non-compliance wilh regulalion. This risk incrLa8L¥ Ihe
mc)rL thal c(>mplianLL wilh a law or reoulation is removed from ihe evL'lli% and Iransa¢lions rcflccled in Ihe financial
SlalcmLnts, as WL. will be less likely lo iK'comL awarL' of insiances ()f non-L()mpliance. The risk is als() grc(Iter rLgdrding
irrLgularilies (Kcurring due to fraud raiher ihan erri?r. as Iraud involvL's iniLlliional Loncealmcnl. forgery. collusion,
omission or misr¢prL'senialion.
A I'urther descripiion of our responsihiltlics for ihe audil of ihe financial statcmL'ni% is provided Dn thc Financial RLP(Irling
Council's w¢bsiiL al www.Irc.org.uk/audiiorslaudil-as%uranLLlaudiic)r-s-rLSP()n.£ibililies-for-Ihe-audil-c)l-_Ihe-fildescripli()n-
of-Ihe-audilor%E2%80%99s-responsAbilities-for. This descriptii)n forms part of c)ur auditnr's rLP(?rt.
Use of our report
This r¢'porl is madc. solely lo the chariiy's Tru51ees. as a EKKIY, in &cordancc with Part 4 of the Charities (Accounls and Rewrts)
Regulalions 2(X)8. Our dudit wnrk has k"Ln undertsken %() Ihal we mighi slalc lo Ihe charily's Tru51ees those maiiLPi we arL'
requircd lo %latL Ic) IhLm in an audilc)r's rLP()rt and fc)r no oihL"r PUryM)se. T(} IhL fullcsl LXILni ￿n￿l[l￿d by law. we di) n()1 accepi
or &s%ume rc'stK)nsibilily lo anyc)nL oiher ihdn Ihe charily and thL Lhariiy'.¥ TrusicL's a b(xly. lor our a￿11[ work, liir Ihi.% report.
()r for the opinion.s we have rom￿d.
artnership
Statutory Audiior
Chartered Accountants
15ga Chase Side
Enfield EN2 OPW
8 0(knSp 2ff25
Geary Partner.ship is eligible lo acl as an audiior in i¢rms of section 1212 of the CoTnpani¢s Acl 2006.