Charity number: 1169274 EMMANUEL CHURCH WORKINGTON UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
EMMANUEL CHURCH WORKINGTON CONTENTS Page Referenc• and adminlstrative d•ta51s of th• CIO, Ils Tru¥tw• and advisers Trustees, r•port Ind•p•nd8nt gxamlnerfs report Ststsment of financSal activ1•* Balan¢9 Jheet Not•• to th• financlal stst•m•nt¥ 7-15
EMMANUEL CHURCH WORKINGTON REFERENCE AND ADMINISTRATIVE DETAILS OF THE CIO, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENOGD 30 SÉPTEMBER 2025 TrustevJ Rev Anlhorry Pietewsen, Chair Robin Wllliam Ford. Trustee David Rex Temple, Trustee Phillip E¢thvard Thorpe, TaSurer Charfty r•yl$t•r•d nurnber 1169274 Prlnclpal offlG• Emrnanuel Churth Wor.On Vulcans. Ln W¢ykington CA14 2ND Page 1
EMMANUEL CHURCH WORKINGTON TRUSTEES. REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 Foreword It is a privilege to present you thi$ repryt. Emmanuel thuTch Workington is a growng churth in the centre of Workington, Cumbria. and people are lo jc¥n us. There are many ministries for people to b• Involved In. Our br1 History: Originally Persons who left St Mithael's Church of England. Workington around 1900 in opposition to the Tractarian Movernent eventually formed Christ Church. Edkin Street, associated with the Protestant Evangelical Church ol England. In 1928 after dSpute, the Minister. Rev John Hur5l, wked t of the thurth tskin9 fifty adutts wth him. In 1929 they called themselves Ernmanuel Church and purchased Ihe land M Vukan's Lane on 18th July 1931. The pretsnt buildin9 was crectcd op¢n¢d on 4th Fcbruary 1933 at the Churth's expen80. In January 1939 Emmanuel joifiad th Free Church of England The drffence$ be ev8n9eli¢al$ on th• one hand and those committed to indiscriminole ecumenism on the other hand came to a head in Oetober 2003 th the retsrement ol the Presidin9 Bi¥hop. the rninister ol Emmanuel Church, Workington. Subsequently, th• r7•n•ral f.niJnril Ol thp Ff.F vntprt tn int•ry•l x ltt•r from Fmmanuel'$ minister as ¥ resignation, eontrary to th• fact and subsequently TOle Leiters Dismissory to Rt Rev Arthur B¢nUeTa0T. When the General CouncAI required Emrnanuel to appoint a minister. seven thur¢h¢$ ftmied ¥4tho1 ¢¥m¢ lo be knovm as the Evangeli1 Connexion of the FCE. De8PPte our ¢l1ollenging history. have developed a good undefstandlng wthin ihe C¢>nnexion chvrches 8nd ore presently M)rking together suttessfully. We have seen an increase in those attending our church from the comrnunity and surrounding area. We still wew oursefves a5 part of the Free Churth of England and desire, after many years, an arnitable gettlement or reConlatIon doctrinaly. We ¢onts'nve to meet in Iwilding in Con Workington wlh a V•Dnderful group ofpeotle. We are Worshipping oui Lord Jesu$, Gron9 Ihrtsugh Ihe Word of God IBiblel and Seen9 to reath our ¢ommunity for Je8u¥. We are thankful for the Lofd's and care for us as a chLtrch, fof these many years. Objects olth• Chaity 1. To advance the Chrisl'an faith in •crdance with tr Staternent of Beliefs in such way$ and In $u¢h part$ of Ili¥ UJii¢¥d KillydlI ui Ikie wwil¢J a¥ tlie liu¥le#¥ liom lim# iv bm¥ may thlnk fft, 2. To rlieve si¢knes8 and finanrAal hardship antl to promote and preserve good health by tre provision ol funds, go¢d$ or services of any kind induding through the pf¢)won ol ¢ounselling and 5UPPOrt in such parts ol the Unrted Kingdom orthe ag trustees from time to time may think fiL R•vS•w of AcilvStl•8 for 202412025 The Trustees have met and communicated regul¥rty during the year (online meetings. via Facebook messenger group and face to face for Countsl Meetsng51. This Report concems the work of the Church Councll (Managemenl twsteesl during 202412025. In Novernber 2024, a report on the Church's finances was given to the Annual Con9regatyonal Meeb'ng and it was agreed that our spending as In line swlh our aims as a trust. Our aims are to prornote thè Chnstian tsilh in Workington and beyond, Irking Wth ather churches and individuals as appropriat•. Actlvltl•• Our adivities can be explored more fully at w%.eL.0ry.uk or on our Facebook page ecworkington. We eontsnue to rneet every Sunday in Workington for worship, in5truth.on and fellowship,. we hold Communion rnonthty. The community a wamity inwted to attend and join our athwtie5. We hold mid-week Bible Studies, a busy finger5 Ihobbyl 9roup. a walking group every Tuesday, a Mums and Toddler5 group meet5 every Weanesoay, ana a Youin grotsp on pnoays. Vve 3150 parDrypate In the local Workington Pat* run and other eommunity evenl3. A Sunday school is provided most Sundals during our momiThJ seNces. Page 2
EIIIAIANUEL CHURCH WORKINGTON TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 We eontinue to try raise fvnds for a Gospel wwker focusn9 on our youth. A Gospel worker5 fund has been setup to try raise a salary for an additional worker to assist V1h youth in our comrnunity and church. For details in ordef to make a donation - email ecw@ecw.org.uk shJJld you degre to make a donab"gn. Wt al$0 have a donation button on ¢xJr websrte- thVAf.ecw.org.uk. Our Walk for Health Group Called Jericho strollers is going 1. It has been sUPPOrted and proved to be valued rninistry for our churth. If you are l¢xal. not join in. Meals art h•ld durin9 the year ar indudirrfj Christmas and at fjmes #wnd New year. We also enjoy bring and share rneals afler some of our moming seNices. Further to these m315 * hav• also enjoyed some family games evenings during the year. Our facebook m$$tnger group called the 'PrayeT line. ctinUe¥ to • h•lp to connect peoF4e from OUT ¥liuiili Iliiuuyli yidyvi aiid n)essa9es. We have •l•o lJen¢fitted frorn our'ECW Unplugged, Cvening •nd welcome all our community and visi1$ tojoin us. The veStreaming of our seryices vta a private facebjok group has and continues lo be • blessing to many around the worfd. This has proved parlKularty benefal to those are unate to ottend churth du• to ill h•ath, Irav•lling or uth•r ¢haM•ng•0. AIIMlon• & Mlnl¥ty The Church Coundl ¢ontinued to finanaalty support three missionary wtsrk•rs, Professor Andy Mclnt05h. Rod Thornas (Japan) and Mr Eric Magowdn. We suppryt catiOn North West and a variety ol people prornole the Christian faith in our community and intematsonally. Further svpp(t via donats'ons are also given lo the Leprosy Mission, Mission Aviation F•llMhip. 8it4e society, The Soldiers and Alrrnons Scripture aderS ass¢xialion and lh¢ Gidecffjs. We have also supported Makaa Piet¢wrt la member of our church) who is doing student Durham after the coMetiOn of her muwc degree. Rev Pietersen who joined us in September 2010 as our pastor. has been lking toward our vision, to be an ever increasing 'BIble-lIeng family church, seeking to reach. tea¢h and equip people to serve Jesus.. Our church websrte and Faubook page has helped us to communicote mor& ffth"vely V+ith our community - vvM.ecw.or9.uk Risk a88•s8m•nt We employ an ongoing Te¥iew process fc¢used on our thilt1ren, ywth work and dealing with vulnerable adults. AJI %tho work wth people in Ihis area have teen DBS checked and have a Saleguarding Policy in place. Mr D. Temple, assisted by Mrs R. Thorpe •r our Safeguarding officers. We are a full member of THIRTY ONE.. EIQMT Ililty¥.Illliii1ywi¢eiyhl.o). The Council authtrpzed Cadisle Ctty Fire PTOtecty'on lo do a Fire Ri8k 5*¥SMent on the Church buildings and provide a annual certfficate of semcing and inspeCtn. Policy on rM•bV The charity policy is to keep suffioent reser¥es to meet all expenditure as it becomès due. The trustees are confident that the tharity has adequ•l• reser¥es for the present time. We humbly Submit this r•port for your consideration. Approved by order ofthe rnern of Tnjstees and signed on their behair ty. Rev Anthony Pivtcr¥vn Page 3
EMMANUEL CHURCH WORKINGTON INDEPENDENT EXAAIINER'S REPORT FOR THE YEAR ÉNDED 30 SEPTEMBER 202S Indgpendent oxaminerfs report to th• Trusttts of Emrnanud Church W00ngt Ilh• CIO'I I report to the chanty Twstees my e¥aMInatic of the accounts of the CIO for the year ended 30 September R•spoMlbllltlgJ •nd bw•l• of rep¢xi As the TTUStees of the CIO you are tssponyble for the preparakn of the accounts in a¢¢ordon¢e wilh th• requirement5 of the Chanties Act 2011 Cthe 2011 Aetj. I report in respect of my examination ol the Cl(Y8 accounts carried out under section 145 of the 2011 Act and in carrying out my examinatson I have foll0v the applicable Directions gwen by th¢ Chanty Cornmi5sion under sects'on 145ISllbl of th• 2011 A Indop•nd•nt •xamln•e• •t¥t•rn•nt Your attents.on is drawn to the fact that the CIO has prepared the ¥ccount8 in accordance wih Accounting and R•phthno hy Chariti09' Staternent of Recomm•nd•d Practic• applicabl• to ch¥riti$ pr•p¥rin9 th•ir a¢count$ in accordanee Iwth the Finanaal R•porting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 in preference to the Accountsng and Reporb'ng by Charibes. Statement of Reeommended Pr•¢tire issued on 1 Aprll 2005 which is referred to in Ihe extant regulations bsjt has been wthdrawn. l understand that ihis has been done in order for the attounts to prowd• a true and fair view in ¥c¢ordance wth th? Generally Accepted Accountsn9 Pfartirx effecbve for pOr.ng perK>ds beginning on or aftr 1 J4nuary 201 S. I have completed rny examination. I confimi Ih•l no matters have come to my attention in conmdon th th• examination giving rne cause to believe that any matri•l respect.. accounfjng r•¢ord$ %bre not ke0 in respect olthe CIO as r•quird by gection 130 ofthe 2011 Ac(. or th• 8¢¢ounl¥ do not accord those records.. or accounts do not comply Vlth the appli¢abbe requirements concerning the fom and content of drcuunis set l)U¢ In Ihe Charrtles (Acccwjnts an¢J Reporisi Re9ulallons 2008 other than any requirement that the accounts 9iv¢ a Irue ond tsi¢ vivw is not a mattef con'drèd as p¥rt of an independent examinallon. I h#v• no conc•m8 and hav• c4)m• •effj•i nts oth•r matt•rn in ¢onnKb•n wmih th• •xamination to vA)ieh attention $houltJ be drawn in this rewt in order to enable a proper understanding of the a)Unts to be reached. This report is made solety to the CIO'S Truste$. •9 • body. in accordance wth Part 4 ofthe Charities IA¢eounts and Report51 Regulations 2008. My ha$ been undertaken so that I might state to the CIO'S Trusteès tho$e matters l am required to slate to them in an Independent examineV8 report and for no other purpose. To the fullest extent permrtted by law. I do not accept or assume reSpx"1rty to ¥nyone ¢)ther Ihan the CIO and the CIO'S Trustees as a body, lor my th or for this report. Sned.. Steven Kirkbride FCA BFP Page 4
EMMANUEL CHURCH WORKINGTON STATEPAENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 202S Unr•strl¢t•d funds 202S Total funds 2025 Total funds Income from: Donaty'on5 and lega¢ Charitable activiti'es 40,688 6,012 40.618 6.012 25,454 7,072 Total Incom• 46,700 46.700 32.526 Expandsre on: Charitable activitses 46,330 45.330 43,948 Total •xpgndltur• 45,330 45.330 43,948 Nvl riiov*n•iit In fuiid• 1,370 1.370 (11,422) Ro¢onelllatlon of fund•: Total fvndB brought 10Th Not mov•m•nt fvnd• 128,027 1,370 128,027 1.370 139,449 (11.4221 Total fvnd• c•rrl•d tortY•rd 129,397 129,397 128,027 Tha Statement of financial acb.¥rtS includes 011 g8in¥ and h)sMs raco9nlsed Sn the year. The notes on pages 7 to 16 form part oflhese fin8n¢i81 slal¢m•nts. Page 5
EMMANUEL CHURCH WORKINGTON BALANCE SHEET AS AT 30 SEPTE•IJ8ER 2025 2025 2024 FSxed as$ts Investment propety 70.000 70.000 70.IXIO 70.000 Current ass•ts DebtOTS Cash at bank and In hand 10 4,401 56, 148 56,533 61.433 60,549 Current Ilablliti•• Cre<lilors'. amoun15 falling due 4Mthin one y•ar 12,036 {2.622J N•t curr•nt 481•ts 59,397 58,027 Total a88•t• Iw ¢urr•nt Il•bllltl•• 129,397 128,027 N•t a•ts x¢lud5n9 n•10 ••••t 129,397 128,027 Total n•t a•sets 129,J97 128,027 Charlty fundB Resirfthed funds 12 Unre8trieted funds 12 129.397 128,027 Totsllunth 129,397 128,027 The finanelal statemen re approved and authorised for iwje by th¢ Tru•tee3 and signed on their behalf by.. R•¥ Anthony Pl•temn Date.. Th• ntst•s on page$ 7 to 15 fonn part ofthese ffinanaal statements. Page 6
EMMANUEL CHURCH WORKINGTON NOTES TO THE FINANCIAL STATEAIENTS FOR THE YEAR EMDED 30 SEPTEPABER 2024 G•n•ral Inforniatlon Emmanuel Church Workington is a CIO registered 20 September 2016. AceountSng polScl•s 2.1 Basls of pr•parnllon of financial statwnents The ffinanC statements hove l)een prepared in actdance Vlith the Charities SORP IFRS 1021- Acco¢Jnting and Reporbng by Chanb"es". Stslernent of Recommended Practice applicable to charrtie8 preparing their accounts in accordance wih tht Financial Repo.ng Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectyve 1 January 20191, the Financial Reporting Standard ap1¢able in the UK and Repu1¢ of Ireland IFRS 1021 and the Chanb'es Act 2011. The financial statements have been ppad to give a Irue and fait wew and have departed from the Charities (Accounts and Reports) Regulab"ons 2008 onty to the extent required to provide a Irue and fai¢ vi. Thi$ departure has involved followng the Charities SORP IFRS 1021 published in October 2019 rather than th• Accounts'ng and Reports'ng by Charitie5'. Statement of Recommended Prackn"Ge effeclive Iw¢MI l April 2005 11)1 li¥¥ ¥11 l)v¥ii wMuidid1. Emmanuel Church W¢Nkington meets Ihe definrfth of a pubh'c benefit entity under FRS 102, Assets and liabilits'es are inrtialty recognised ¥1 hi$tryic#l ¢oJt c transath.on 14alue unless othewse stated in the relevant accounbng policy. 2.2 Ineom• l income is recogniged once the CIO ha8 nbllam•nt to the income. it 18 probable th#1 Ihtr in¢om V•ill be received and the amount of income recthvable can be measured ieliabty. The recognibon of income from legacies 1$ dependent •StalIhIng entitlernent. the probability of receipt and the abilty to e5brnale vnth $uffiaènt atturacy the amount receivable. Evidence of ents'tlement to a legacy exists when the CIO ha$ $ufficient ewtjence that a gift ha5 been left to them Ithrough knedge of the existen of a valid wll and the death of the benefactor) and the executor is satisfied that the property in quegb.on wll not bt required to satisfy claims in ihe estate. Receipt of le9o¢y must b recognised en it is probable that it will be received and the fair value of the amount rl¥able, 1¢h wll generally be the expected cash amount to be distributed to the CIO, ¢8n r•liabty m•asured. 2.3 Exp•ndltur• Expendrture is recognise(l once th•r is a le9al or constructive obligats'on to transler economic benefrt to a third party. it is probable that a transfer of economic bertefiis wll be required in settlement and the amount of Ihe obligatson be measured reliabty. Expendrture is dasssfied by aclivty. The eosts of each a¢ts'vty are made up of the total of direct costs and shared costs, induding support costs involved in undertaking eath acbvty. Direct costs attn'butable to a $ingle actiwty are allocated directly to that aciiwty. Shared costs lch contribute to more than one aetivty and support costs which are not attnbUIae lo a wngle aciivty are apporb'oned befften Ihose activibes on a basis consistent with the use of sOUrces. Central staff costs are lOcated on the basis of time spent. and depreuabon charges all¢xated on the p01b. of Ihe aet'S use. Expenditure on charitable acbvities is incurred on diredy undertthng the ¥ctiwb"es Vhich further the CIO'S objecb"ves, as well as any associated support costs. All expenditure is indusive of irrecoverable VAT. Page 7
EMMANUEL CHURCH WORKINGTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 sepTEMBER 202) A¢¢ounting policies {continuedl 2A Dobto Trade and other debtors arè r•eogni•d It th• ¥•tU•m•nt amount ¥ft•r any trad• di8eaunt off8r•d. Prepayments are valued al the amount prepaid net of any trade di$Munts due. 2.5 Cash at bank and In hand r.aAh al bank and in hand inelud•s c#$h 3nd short-term highty liquid investments vAth • #hort m•turity of three months LY tess frorn the date of acquisrtion or opening of Ihe dewsrt or similar account. 2.6 Liablllths and provl•lo 'abilit9 are recooni8•d ¥kn•n th•r•. is #n •Nigalirffj at Ihp Flalanr•. fÉh••t datts aÉ # rts$ull ol • p•$t event, il is probalAe that a transfer of economic benefit will be required in setdement. and the amount ol Ihe aetuement Gan be esbmated reliably. Liabilrties are re¢ognised al the amount that the CIO anti¢ipales it %%ill pay lo settle the debt or the amount it has received as ad¥an¢ed payments for the goods or services rt must provid Prowono measured at the beat ealimate of th¢ amoun1• required to a•iVe ihe obligation. Where the effect ol the tsme value of money is material. the prowsion is based on ihe pSent value of those arnounis, alscount•o ai ¢he pre-tsx discount rate that rellects the n$k$ $pe¢ihc to the liability. The unwndin4 of the discount is COqntsed in the Statement of finan81 acb"vth'es as a finance cost. 2.7 P•n•Son• The CIO operates a deflneo pen$iM 8¢hemÈ the penslon charge preSentS ine amounts payable by the CIO to the fund in re8pe¢¢ ofthe year. 2.8 Fund eeounilng Qii¥rd full# ¥1¢ uiii¢>liiL(¥d fuiid¥ liiL*I ate ilviiildble lor u¥e at Ihe ¢I¥¢tIOn of the Trustees In furtheranc• of the general obJectNes of the CIO and vthith have not been designated for other purposes. Page 8
EIIIIANUEL CHURCH WORKINGTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 202S Incomè from donatlons and l•gacies Unr•strfcted fundg 2025 Total funds 2025 Donaticms and grfi aid 40,688 40,688 Tolal funds 2024 funds 2024 Donations and grfi aid Legacie$ 24.287 1, 167 24,287 1, 167 25,454 25,454 Incom• from ch•rlt•bl• actlvlll Unrn•trlct•d fund• 202S Total funds 2028 In¢om• charitable activilies 8.012 6,012 UnfgstriGt8d fLtnds 2024 Total lunds 2024 Incorne chawrtable ?ctivib•8 7.072 7,072 Anafy•l• of •xpth)dltur• on charltsble activitles Summary by fund type Unr•strict•d funds 2025 Total 2025 Direct costs 45.330 45,330 Page 9
EMMANUEL CHURCH WORKINGTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EMDED 30 3EPTeMBeR Z02S Analys1$ of txpondiiure on chaTitsbl• activities leonllnued) Summary by fund ty Icontinuedl Unr&Gtriotod funds 2024 Total 2024 Di11 w¥i¥ 43,948 43,948 Analys1• of •xp•ndbtur• by actlvlti Actlvlti und•rt•k•n Tot*1 funds 2025 dlr•¢t 2025 Dlrect costs 4),JJU 45,330 ACtNJfies undertaken di¢tty 2024 Total lunds ?024 Dlraet costs 43,948 43,948 Page 10
EMMANUEL CHURCH WORKINGTON NOTES TO THE FINANCIAL STATEAIENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Analysis of expendiwre by a¢tivilie¥ l¢onllnuedl Analysls of direct Cogts Total funds 2025 Dlr•ct costs 2025 Staff costs Insurance Maintenance Utilth*$ Missionary support grft5 Sundry and administration Legal and profeswonal Private Pension Employement expenses 21,964 2,341 1,449 8,191 1,800 2,858 1,663 2,472 4,592 21,964 2,341 1,449 6,191 1,800 2.8S8 1,663 2.472 4,592 45,330 45,330 Total funds 2024 Costs 2024 staff ¢0818 Insurance Maint¢non Utilrties Mi¥sionary Support grfts Sundry and administration La9al and profe881c8] 30,813 2,232 1,077 6,297 1,952 1,265 312 30,813 2,232 1.Q77 6,297 1,952 1,265 312 43,948 43,948 Staff ct)sts 202S 2024 Wages and salaries Contn"bution to defined contritrth.on penon schemes 21,555 409 28,341 2,472 21.964 30,813 Page11
EMMANUEL CHURCH WORKINGTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EI4DED 30 SEPTEMBER 2025 Staff costs Iconllnuodl The average number of persons ernoYed by Ihe CIO during the yearwas as follovts.. 2025 20?4 Employees No ernployee receNed rtmunerntion amounting to More than tGO.000 in ¢ith¢r year. Trui1. r•rnunoraiion and •xp•n8•• During the year, one or rn0 Trustees ha$ been paid rernuneratn or has reiVed other benefits from an •mploym•nt wlh th• CIO. Th• volu• 91 Tw$t•e$' r•muneratson and other bonofits waG ag follows.. 2025 2024 Rev Anthony Pietersen Remunwab"on Peniion ethltiOnS paid 21,555 409 28,341 2,472 During Ihe year ended 30 September 2025. no Tmstee expenses have b•en Incutred 12024. £NILI. Invmlrngnt pvopgrty Freehold Inv•slment proparty Valuatlon A¢ 1 0¢tor 2024 70.000 At 30 September 2025 70.000 In accordane• Vlth Ih•r respbE11es under the Charibes SORP, th• twU8t have considered whether there has been any material change in the fair value of the investment property since the date of the last valuation. This a$sessrnent indudetj consderation of math¢l condiUon$, comparable property values and the speufic thafac¢eri¥tscs Oftt propeity. Based on this the trustees are sats"sfied that there has been no matertal change In the fair valuè of the investrnent propelty during Ihe year. AcCL¥ding. the rn9 value reported in the balance sheet lepresents the trustees, best e$timate of fair Value at the reportsng date and no gain or loss ha$ been cognised in the Ststement of Financial Activityes. Page 12
EMMANUEL CHURCH WORKINGTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2026 10. Debtors 2025 2024 Du• thIn one y•ar Trade del)tors other d•btors 4.900 4.400 4,900 4.401 11. Grndltorn: AmounT• Ailing duo thin on• y••r 2025 2024 other taxation •nd #o¢iel aewrity Pension ftjnd loan payabl• Other creditors Accrua15 and defewred In 700 99 136 1.101 IT8 311 2,033 2.036 2,522 Page 13
EMMANUEL CHURCH WORKINGTON NOTES TO THE HNANCIAL STATEMENTS FQR THE YEAR ENUEO 3U SEPT EPAESER 2075 12. Statement of funds Statsment of funds- curr•nl year Balan at 30 S•pt•ml)•r 2025 Balanc• at 1 Octol)or 2024 Incom• Expondlture Unrnstrlct•d lund* General Fund8- all fund¥ 120.027 46,700 {45.3301 129.397 gtst•m•nt offvnd•- prfor y•ar tlalance al 30 Sepl&mber Balance al l Odober 2023 InGom• Expendittsro Unr•$trl¢tsd fundi G•n•ral Funds- all funds 139,449 32,526 f43,948) 128,027 1J. Summary offund•- ¢urvgnt yr 0•lan •t 30 8•pt•mb•r 2025 Balance at 1 Octob•r 2024 Incom• ExndItre General funds 128,027 46,700 14S,3301 129.397 Summary oflunds- prlor y1 Balance 8t 30 S8pl8mb8r 2024 Balance at l Oclobef 2023 Income Expendtium General funds 139,449 32,526 (43.948) 128,027 P8ge 14
EMMANUEL CHURCH WORKINGTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2026 1& Analy¥i• of net ass•ts fimds Analysis of n•t a$ts b&len funds- current year Unrnjtricted fundg 2025 Total fund 202S Investment property Current a1$ Creditors due wthir¢ one year 70,000 81,433 {2,0361 70,000 61,433 12,0381 Total 129,397 129,397 An8ty•l$ of n•t aM•ts b•tY•n fund•- prfor yo•r Unrnslrlded funds 2024 Total lunds 2024 Investment Property Currnt a$vts Credrtors due wthin one y•or 70,L 60,549 (2.522) 70,C 69,549 f2,522) T¢)tal 128,027 728,027 Pen¥lon cornmltmvnts The CIO operates a defined contr'bution pension scheme. The assets of the scheme are held separately from those of the group in an independenY administe fund. The pension cost ¢harge represents contnbutions payable by the group to the lund ond amounted to £99 12024 - £1771 vRre payabl¢ to the fun4J at th• balanc• $h4•1 dat• and ar• inelud•d in ereditors Page 15