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2025-12-31-accounts

1154926

THE EMMANUEL CHURCH, UK

Trustees’ Annual Report

&

Financial Statements

For the Year Ending 31st December 2025

THE EMMANUEL CHURCH UK

Contents Page 1 Charity Information 2 - 4 Annual Report

THE EMMANUEL CHURCH UK

CHARITY INFORMATION Charity Name: The Emmanuel Church, UK (TEC) Charity Registration No.: 1154926 Governing Document: CIO Foundation registered 8 December 2013 Correspondence Address: 113 Movers Lane Barking Essex IG11 7UQ Trustees: Mr. Milen Hristov – Chairman Mrs. Deyana Hristova – Signatory Mr. Ian Mansfield - Trustee Mrs Soula Sitaras-Ghidotti - Administrator & Treasurer Independent Examiner: Peter Saltiel Church & Charity Accounts Service Ltd 7 Planchadeau 23460 Saint-Pierre-Bellevue France Bankers: HSBC 23 Ripple Road Barking Essex IG11 7NW

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The Emmanuel Church, UK (TEC) Annual Report for 2025

January to March:

This year we started off by helping a family with a helping hand for the funeral of their son. The family is struggling due to unemployment and was unable to cover the full cost of the funeral, so the church stepped in.

Pastor Giovanni travelled to a conference in Italy where he prayed for people and there was healing, setting the captives free from their afflictions. He also attended church service with the local church hosting the region-wide conference.

Work continued on the Charity Property and various accessories were bought and fitted. Painting of doors also continued and the work was completed.

A decision was made to make a contribution to Premier Radio for all their good Christian work they are doing in the UK for believers and non. A further donation was made to a Pakistani Christian family that was persecuted and robbed of their possessions.

April to June:

A short-term loan was made to a church member as a helping hand for rental arrears. In April, the church welcomed the latest addition to a young family with their first baby and the church took care of the baby shower. We also paid the deposit and fees for three of our teen boys to attend WEC camps during the summer. The church paid for an annual subscription on Church History.

The pastors were invited to the new opening of a church building in Turin and their flights was covered for the trip to support this new work in Turin. The pastors, elders and deacons were all taken out for a meal as a celebration at the end of the church dedication.

The Worship Team gets together every now and then and a take-away meal is provided for them getting together and practising and also enjoying fellowship with one another.

July to September:

In July, we bought further equipment for the Worship Team, including an more drumsticks, percussion sticks and sound control to tone down the volume of the worship and so not cause a noise disturbance and noise pollution to the surrounding flats at the church building.

In order to facilitate fellowship and make gathering together convenient and easy, we installed a Pergola and lawn turf was laid at the Charity Property at the beginning of summer in preparation for the annual church TEC barbeque that is held at the Charity Property, where everybody can conveniently gather together and fellowship as a church family. The church fund paid for all the meat, disposable tableware, kitchen cutlery and utensils bought in advance of the BBQ event. The Pastor’s wife also accompanied three sisters to a luncheon, who were visiting London and the church for a few days.

Most members of the church travelled during this year of the year as they went back to their home countries in order to visit family and friends.

We also held baby dedications for two of the little ones, when the parents were ready and blessed them with children’s bibles.

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October to December:

Pastor travelled to Turin again for ministerial purposes and for teaching as the local church there needs good doctrinal teaching.

We bought Ring Doorbells for the Charity Property as well as bedroom sets, reed diffusers and bathroom towels to prepare for the guests coming to stay in the Charity Property while visiting the church and London.

We helped support a family twice who is struggling with their rent and blessed them with a helping hand towards their rental arrears. We also made a contribution of £177 to a sister’s operation that was held in Greece. The church bought a number of NASB bibles as large print for the pastors, the reader at Bible Studies as well as a member with dyslexia.

The church blessed a church community in Kenya with £500 for all the hard work they are doing on the mission field. We were also led to make a contribution of £1,000 towards a safe house for Christian women in Pakistan facing domestic violence, persecution and assault. The church also paid for an annual subscription for its youth to be able to access games, quizzes, and so forth.

We organised two dinners, where all the ladies cooked and prepared food for the meals we had: one for Christmas Eve and one for New Year’s Eve. This was very good as we had other visitors present who truly enjoyed the food cooked by the ladies and especially the fellowship amongst similar-minded believers. We decided to make use of the charity property for the New Year’s Eve meal, where food could be prepared and cooked and also had guests attend. The church paid for stylus pens, cookies, gifts for all the church members as a blessing at Christmas.

Summary:

The church remembers and honours each church member with a personal gift for their birthday, and also at Christmas time, as it is the season of giving and to say thank you for all the voluntary hard work members put into the church each year. Blessings and gifts to all the members of the church added up to about £2,200 this year due to the increase in members, visitors and the increase in the general price of gifts over the last financial year. A further £1,000 was paid to help those struggling, the homeless and to help with funeral costs.

This year again, we had a few brethren who were able to come to church one-way but then struggled to get back home, due to the lack of funds or due to time, and therefore, they are taken back home by the ministers in the church. However, we had added costs this year as personal cars were used to take waste to the skip and used to make material purchases for the loft conversion. The travel cost of these trips in taxis and petrol money came to £550 for this financial year.

We had committed to helping orphans and widows in Africa and also orphans in the ex-Soviet Union and even this year we paid the donations we had committed to do. We also support other charities and organisations, such as charities helping the persecuted church and those ministering Christ to Jewish people, bringing them the Good News of salvation. We see their work to be a real contribution and benefit to society and therefore support them either by monthly direct debit or an annual one-off payment. In effect, the church supports a total of eight ministries all over the world, including, Bulgaria and Burkino Faso, Kenya and Pakistan, which comes to a total of about £3,330.00.

We are also an official member of The Evangelical Alliance, UK and pay our annual membership to be a member of their organisation, as well as a member of Thirtyone:eight that

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brings training, safeguarding and other latest legislation to our attention for which we need to pay an annual membership.

The church is still renting the premises and this includes insurance and that takes a huge amount of the income – almost £17,400 per annum.

The whole church is continuously mobilised to go out to the streets and evangelise more fervently and with passion. Members of the public and local community have shown interest and come to visit the church and to see for themselves what we provide as a local community church. We have had a number of people walk off the streets and come and sit in and listen, including teenagers, the next generation of disciples.

Income for the year was £300,630 (2024 £75,906) and expenditure was £41,979 (2024 £50,490). The balance sheet total is £498,163 (2024 £239,512). The church is still renting the Premises and that takes a huge amount of the income – almost £17,719 per annum (2024 almost £11,000.00 per annum) with the new rates.

During this time, we have seen a major growth in our junior and senior youth groups, with youngsters wanting to come to church and to hear the message of the Bible along with Bible stories.

The trustee who are the same and constant at the moment are: Mr. Milen Hristov – Chairman Mrs. Denitsa Joseph – Signatory Mr. Ian Mansfield – Trustee Mrs Soultana Sitaras-Ghidotti – Administrator and Treasurer This has all been updated accordingly on the Charity Commission website at the time of resignations and appointments.

Approved and signed on behalf of all trustees

On the August 2026

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Independent Examiner’s Report to the Trustees / Members of The Emmanuel Church, UK for the year ended 31[st] December 2025

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31st December 2024 which are set out on pages 6 to 11.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached

Peter Saltiel Church & Charity Accounts Service Ltd 7 Planchadeau 23460 Saint-Pierre-Bellevue France

Dated August 2026

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THE EMMANUEL CHURCH UK

Statement of financial activities for the year ended 31[st] December 2025

Notes
Income and endowments
3
Donations and legacies
3.1
Investment income
3.2
Total incoming resources
Expenditure on
Charitable activities
4
Net Incoming / (outgoing) resources
for the Year
Total funds balance brought forward
9
Total funds balance carried forward
9		 Unrestricted &
Unrestricted &
Total Funds
Total Funds
2025
2024
£
£
299,933
75,859
697
47
300,630
75,906
41,979
50,490
41,979
50,490
258,651
25,416
239,512
214,096
498,163
239,512

All activities are regarded as continuing.

The above statement includes all recognised gains and losses during the year.

The Notes to the Accounts from part of these Financial Statements

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THE EMMANUEL CHURCH UK

Balance Sheet as at 31[st] December 2025

Notes
Fixed Assets
5
Property
Current Assets
Debtors
7
Cash at bank & petty cash
Liabilities
Amounts falling due within one year
Creditors: amounts falling
8
Net Current Assets
Total Current Assets Less Current
Liabilities
Totql Assets
Funds
Unrestricted Funds
9		 £
14,774
271,709
286,483
5,820		 2025
2024
£
£
£
217,500
217,500
14,542
8,070
22,612
600
280,663
22,012
280,663
22,012
498,163
239,512
498,163
239,512
498,163
239,512

Signed on behalf of all trustees

On the August 2026

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THE EMMANUEL CHURCH UK

Notes to the Accounts

1 Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts, 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 (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

1.1 Judgements and Estimations

The Trustees have not made any significant judgements in the process of applying accounting policies and there are no areas of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities.

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THE EMMANUEL CHURCH UK

Notes to the Accounts (cont’d)

2 Accounting policies

2.3 Expenditure

9

THE EMMANUEL CHURCH UK

Notes to the Accounts (cont’d)

3 Analysis of income

Voluntary income
Donations
3.1
Tax reclaims
Investment income
Interest
3.2
Total income		 Unrestricted & Unrestricted &
Total Funds
Total Funds
2025
2024
£
£
286,207
61,363
13,726
14,496
299,933
75,859
697
47
697
47
300,630
75,906

4 Analysis of expenditure

Direct costs
Donations
Blessings and gifts to individuals
Worship costs
Youth costs
Events and evangelism
Fellowship and food
Equipment
Building maintenance and cleaning
Rent of premises and insurance
Property furnishings
Property renovations
Property deisgn and regulations
Propery builder costs
Property utitities
Property council tax
Library
Website
Travel
Miscellaneous
Support Costs
Support costs
Governance costs: accountancy
Total expenditure		 Unrestricted & Unrestricted &
Total Funds
Total Funds
2025
2024
£
£
3,879
2,458
3,545
3,026
7,424
5,484
525
150
774
86
755
-
1,969
1,513
155
1,636
268
905
17,719
13,239
2,468
10,050
774
5,819
-
2,573
-
2,320
396
561
5,170
-
34
-
291
277
2,237
4,818
370
459
650
600
41,979
50,490
650
600
650
600
41,979
50,490

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THE EMMANUEL CHURCH UK

Notes to the Accounts (cont’d)

5 Fixed Assets

The Charity owns 50% of 113 Movers Lane Barking, IG 11 7UQ with Giovanni Ghidotti owning 50% of purchase price £167,500.

Property
Additions		 2025
2024
£
£
217,500
167,500
-
50,000
217,500
217,500

6 Staff costs

The Charity has no employees so no employee received a remuneration of over £60,000.

7 Debtors

Tax recoverable
Interest
Loan to church member		 2025
2024
£
£
13,827
14,542
597
-
350
-
14,774
14,542

8 Creditors

9
Funds
Accruals
Property
Bank and cash
Debtors
Creditors
Unrestricted funds		 1st January
Income
£
£
239,512
300,630		 2025
£
5,820		 2024
£
600
5,820 600
2025
£
217,500
271,709
14,774
(5,820)		 2024
£
217,500
8,070
14,542
(600)
498,163 239,512
Expenditure
£
(41,979)		 31st December
£
498,163
239,512
300,630		 (41,979) 498,163

10 Trustee remuneration

The trustees received no remuneration during the year and none of their expenses were reimbursed.

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