## Empart
Report and Accounts Year ended 31 December 2024
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **EMPART**
## **also known as EMPART UK**
## **LEGAL & ADMINISTRATIVE DETAILS**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
ADDRESS FOR CORRESPONDENCE 63 Townsend Crescent Morpeth Northumberland NE61 2XT GOVERNING DOCUMENT Constitution dated 25 August 2015 as amended 7 April 2021 CHARITY REGISTRATION NUMBER 1163285 TRUSTEES RESPONSIBLE FOR Mark Burton (resigned 19 January 2024) MANAGING THE CHARITY Rachel Gill (appointed 1 November 2024) Stefan Hofer (appointed 19 January 2024) Walter Philip Turner (resigned 2 May 2025) Jason Van Hasster (resigned 27 September 2024) Justin Vince (appointed 20 June 2025) NAMES OF ADVISERS EG BANKERS NatWest Bank plc INDEPENDENT EXAMINER Lisa Darby FCA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
## **INDEX**
Page 1 Legal & Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Pages 7-8 Notes to the Accounts
Page 1
## **EMPART**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
## **Objects of the charity**
The charity is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal objects, as set out in its governing document, are:
a) The prevention or relief of poverty by providing funds, items and services to our bona fide indigenous partner charities/organisations in Asia;
b) The advancement of religion to enable community transformation in Asia and the United Kingdom for the benefit of society, by celebrating both cultures and providing training and services.
c) To advance education for the public benefit, in particular by the provision of schools and skills training centres in Asia;
d) The relief of financial need and suffering among victims of natural or other kinds of disaster in the form of money (or other means deemed suitable) for persons, our bona fide indigenous partner charities/organisations and/or affected countries in Asia.
## **Summary of the charity's main activities and achievements**
To further the above objects and vision, the charity's main activities and achievements were as follows:
a) Empart continued with the monthly online prayer community, and also provided a quarterly prayer guide, to encourage Partners in their support of the work
b) We continued to focus on direct mail campaigns, where we were able to communicate specific activities in South Asia with our partners.
c) As partnership trips to Asia continue to be unfeasible at this present moment, we ran an open event in Suffolk in September 2024 which drew in visitors from a wide area in the region. An Empart Experience, similar to our UK event last year was run successfully in Switzerland to which some UK partners were invited.
d) Team members and ambassadors spoke about the work in Asia in churches across England and Scotland, helping to develop relationships both with the leadership and with some members of the churches.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
## **Financial review**
During the year income decreased by £10,512, to £56,196, and expenditure decreased by £55,864, to £9,762. As a result the cash held by the charity increased by £46,404, to £68,877, of which £40,096 is unrestricted and can be used for any charitable purpose.
Page 2
## **Financial review (continued)**
At the end of the financial year, the trustees had committed £42,842 of grant payments, but had not yet been able to transfer these yet for administrative reasons.
## **Reserves policy**
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £5,000 which equates to about 6 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £40,696 and the charity is complying with its reserves policy.
## **Governance**
Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. Responsibility for the day to day operation of the charity has been delegated to a senior management team led by the UK Operations Director and the UK Country Leader. New trustees are recruited and appointed by the existing trustees, by a majority vote.
## **Risk statement**
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
## **Responsibilities of trustees**
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
## **Approval**
This report was approved by the trustees and signed on their behalf by:
## Rachel Eve Gill
Rachel Eve Gill (Oct 8, 2025 16:26:32 GMT+1)
………………………………………………………..
RACHEL GILL
Oct 8, 2025 Date:_______________________
Page 3
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **EMPART**
I report to the trustees on my examination of the accounts of Empart ('the charity') for the year ended 31 December 2024 on pages 5 to 8 following.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’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 2011 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 giving me cause to believe that in any material respect:
1. accounting records were not kept in accordance with section 130 of the 2011 Act; or
2. the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## Lisa Darby
Lisa Darby (Oct 13, 2025 10:15:58 GMT+1)
Lisa Darby FCA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: Oct 13, 2025
Page 4
## **EMPART**
## **RECEIPTS AND PAYMENTS ACCOUNT**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
|Notes
**_Income receipts_**
Donations
Gift aid receipts
Income from fundraising events
Interest
**_Total receipts_**
**_Payments_**
2
3
**_Total payments_**
Transfers between funds
4
**Net movement in funds**
Cash funds as at last year end
**Cash funds at this year end**
A
Net
of
receipts
/
(payments)
before
transfers
Grants
paid
in
relation
to
charitable
activities undertaken by others
Payments
in
relation
to
charitable
activities undertaken directly|General
Designated
Funds
Funds
£
£
-
24,310
-
3,789
-
-
868
-
868
28,099
128
4,147
23
749
151
4,896
717
23,203
-
-
717
23,203
15,357
1,420
16,074
24,622
Unrestricted Funds|Restricted
Funds
£
25,179
2,050
-
-
27,229
4,018
726
4,745
22,484
-
22,484
5,697
28,181|2024
£
49,489
5,839
-
868
56,196
8,293
1,499
9,792
46,404
-
46,404
22,473
68,877|2023
£|
|---|---|---|---|---|
|||||60,989
4,832
887
-|
|||||66,708|
|||||9,183
56,473|
|||||65,656|
|||||1,052
-|
|||||1,052
21,421|
|||||22,473|
The notes on pages 7 - 8 form part of these accounts.
Page 5
## **EMPART**
## **STATEMENT OF ASSETS AND LIABILITIES**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
|Notes
**A**
**Cash funds**
Cash at bank with immediate access
Notice deposits
Petty cash
**B**
**Other monetary assets**
Gift aid due to charity
**C**
**Liabilities**
Fee for Independent Examination
Grant commitments
**Total**
**D**
**Assets retained for charity's own use**
Stock of donated books
Office equipment|General
Designated
funds
funds
£
£
16,045
4,974
-
19,648
30
-
**16,074**
**24,622**
-
2,327
**-**
**2,327**
1,140
-
-
22,642
1,140
22,642
Unrestricted Funds|Restricted
funds
£
-
28,181
-
**28,181**
2,410
**2,410**
-
20,200
20,200
Fund to
which asset
belongs|2024
£
21,019
47,829
30
**68,877**
4,738
**4,738**
1,140
42,842
43,982
2024
Current
value
£
1,260
5
1,265|2023
£|
|---|---|---|---|---|
|||||22,413
-
60|
|||||**22,473**|
|||||5,839|
|||||**5,839**|
|||||1,350
1,550|
|||||2,900|
|||||2023
Current
value
£|
|||||1,338
78|
|||||1,417|
## **E Guarantees and secured debts**
The charity has not given any guarantees and has not provided its assets as security for any liabilities.
The accounts were approved by the trustees and signed on their behalf by:
## Rachel Eve Gill
Rachel Eve Gill (Oct 8, 2025 16:26:32 GMT+1)
-------------------------------------------RACHEL GILL Oct 8, 2025 Date: __________
The notes on pages 7 - 8 form part of these accounts.
Page 6
## **EMPART**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
## **1 Accounting policies**
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
In the previous year, the charity presented accounts prepared on the accruals basis using the Charities SORP. As the charity's income is less than £250,000, it has now taken advantage of the option to prepare its accounts on a receipts and payments basis and the results reported previously have been restated; further information is given in note 5 below.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
|**2**
**Payments in relation to charitable activities undertaken directly**
Premises
Communications and IT
Travel
Insurance
Fundraising costs
Independent examination
Office costs
**3**
**Grants paid in relation to charitable activities undertaken by others**
Organisations working in line with the charity's objects
**4**
**Movement of funds**
General funds
Designated funds
Where its needed most
Restricted funds
Field workers
Work amongst wommen
Schools / education
Training centres
Field country
Total funds|Unrestricted Fun
General
funds
£
34
11
4
4
34
21
20
128
23
23
Opening
balance
£
15,357
1,420
1,420
3,528
-
1,513
656
-
5,697
22,473|ds
Designated
funds
£
1,103
343
134
140
1,102
675
650
4,147
749
749
Receipts
£
868
28,099
28,099
14,356
890
1,534
8,673
1,775
27,229
56,196|Restricted
Funds
£
1,069
332
130
136
1,068
654
630
4,018
726
726
Payments
£
(151)
(4,896)
(4,896)
(2,502)
(155)
(267)
(1,511)
(309)
(4,745)
(9,792)|Total
2024
£
2,206
685
268
280
2,204
1,350
1,299
8,293
1,499
1,499
Transfers
£
-
-
-
-
-
-
-
-
-
-|Total
2023
£|
|---|---|---|---|---|---|
||||||2,163
1,978
1,002
280
1,144
1,296
1,320|
||||||9,183|
||||||56,473|
||||||56,473|
||||||Closing
balance
£
16,074
24,622|
||||||24,622|
||||||15,382
735
2,780
7,818
1,466|
||||||28,181|
||||||68,877|
At the end of the financial year, the trustees had committed £42,842 of grant payments, but had not yet been able to transfer these yet for administrative reasons.
Page 7
## **EMPART**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
## **4 Movement of funds**
**Where its needed most** : This fund allows the trustees to direct funding to the supported projects that have a shortfall in funding.
**Field workers fund** : This fund provides wages for new graduates from our trainee programmes in the field country until they are able to establish their own income
**Work amongs women fund** : This fund provides wages for new graduates from our trainee programmes in the field country until they are able to establish their
**Field workers fund** : This fund provides support for a specific focus on the well being of women on the field, particularly health, personal care and social mobility
**Schools/education fund** : This fund finances teacher training colleges and more recently, nurse training colleges
**Training centres fund** : This fund supports training centres for discipleship and community outreach
**Field country fund** : This fund provides support for Empart projects based on a trustee decision as to where is needed most.
## **5 Reconciliation with previously reported funds**
As explained in note 1 'Accounting Policies', in the previous year the charity prepared its accounts using the accruals basis; in the current year the charity has taken advantage of the option to prepare its accounts on a receipts and payments basis. The comparatives presented in these accounts have been re-stated using the receipts and payments basis and a reconciliation with the reserves and results reported previously follows:
|_Reconciliation of reserves_
Previously reported reserves, at 31 December
Adjustments arising from use of receipts and payments basis:
Exclusion of previously included fixed assets
Exclusion of previously included stocks
Exclusion of previously included debtors
Exclusion of previously included creditors
Re-stated reserves, at 31 December
Previously reported results
Adjustments arising from use of receipts and payments basis:
Previously capitalised expenditure, less depreciation, now expensed
Excluded movements in stock resulting in the recognition of more / (less) income
Excluded movements in debtors resulting in the recognition of more / (less) income
Excluded movements in creditors resulting in the recognition of less / (more) expenditure
Re-stated results
_Reconciliation of results_|2023
£
20,990
(78)
(1,338)
-
2,900
22,473
2023
£
3,428
240
379
1,398
(4,393)
1,052|2022
£
17,562
(319)
(1,717)
(1,398)
7,293|
|---|---|---|
|||21,421|
||||
Page 8