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, T￿aSurer
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 d￿Spute, the Minister. Rev John Hur5l, w￿ked ￿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
prets*nt 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 drffe￿nce$ 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 l*tt•r from Fmmanuel'$ minister as ¥ resignation, eontrary to th•
fact and subsequently ￿TOle Leiters Dismissory to Rt Rev Arthur B¢nUe*Ta￿0T. When the General CouncAI
required Emrnanuel to appoint a minister. seven thur¢h¢$ ft*mied ¥4tho1 ¢¥m¢ lo be knovm as the
Evangeli￿1 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 reCon￿latIon doctrinaly.
We ¢onts'nve to meet in Iwilding in Con￿ Workington wlh a V•Dnderful group ofpeotle. We are Worshipping
oui Lord Jesu$, Gro￿n9 Ihrtsugh Ihe Word of God IBiblel and See￿n9 to reath our ¢ommunity for Je8u¥. We
are thankful for the Lofd's and care for us as a chLtrch, fof these many years.
Objects olth• Chaity
1. To advance the Chrisl'an faith in •c￿rdance with tr* Staternent of Beliefs in such way$ and In $u¢h part$ of
Ili¥ UJii¢¥d Killyd￿lI ui Ikie wwil¢J a¥ tlie liu¥le#¥ liom lim# iv bm¥ may thlnk fft,
2. To r*lieve 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¢)w*on 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, I￿rking W￿th 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 focus*n9 on our youth. A Gospel worker5 fund has been
setup to try raise a salary for an additional worker to assist V￿1h 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 m*315 * hav• also enjoyed some family
games evenings during the year.
Our facebook m*$$tnger group called the 'PrayeT line. c￿tinUe¥ 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 benef￿al to those are unat￿e 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 c￿atiOn 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 Maka￿a Piet¢wrt la member of our church) who is doing
student Durham after the coM￿etiOn 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-￿lIe￿ng 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& *ff*th"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 inspeCt￿n.
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 W0￿0ngt￿ 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 aft*r 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 mat*ri•l respect..
accounfjng r•¢ord$ %b*re not ke0 in respect olthe CIO as r•quir*d 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*'d*rèd 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 reSp￿￿￿x"1rty to ¥nyone ¢)ther Ihan the CIO and the
CIO'S Trustees as a body, lor my th or for this report.
S￿ned..
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
Expands￿re 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.¥rt￿S 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 act￿dance 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
ap￿1¢able in the UK and Repu￿1¢ of Ireland IFRS 1021 and the Chanb'es Act 2011.
The financial statements have been p￿pa￿d 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 wMuidid￿1.
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 ￿ •Sta￿lIhIng 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 kn￿edge 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 r￿l¥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 attnbUIa￿e 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 a￿et'S use.
Expenditure on charitable acbvities is incurred on diredy undertthng the ¥ctiwb"es V*hich 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
'abilit￿9 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*
Prow*ono 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 p￿Sent value of those
arnounis, alscount•o ai ¢he pre-tsx discount rate that rellects the n$k$ $pe¢ihc to the liability. The
unwndin4 of the discount is ￿COqntsed in the Statement of finan￿81 acb"vth'es as a finance cost.
2.7 P•n•Son•
The CIO operates a deflneo pen$iM 8¢hemÈ the penslon charge ￿preSentS ine
amounts payable by the CIO to the fund in re8pe¢¢ ofthe year.
2.8 Fund *eeounilng
Q*ii¥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
Di1￿1 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 profe881c￿8]
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 pen￿on 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 ern￿oYed 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 rernunerat￿n or has re￿iVed 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 eth￿l￿￿tiOnS 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¢to￿r 2024
70.000
At 30 September 2025
70.000
In accordane• Vlth Ih•r resp￿￿bE1￿1es 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 ￿r￿n9 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 y￿r
0•lan￿ •t
30
8•pt•mb•r
2025
Balance at 1
Octob•r
2024
Incom• Ex￿ndIt￿re
General funds
128,027
46,700
14S,3301
129.397
Summary oflunds- prlor y￿1
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$￿ts b&l￿en funds- current year
Unrnjtricted
fundg
2025
Total
fund*
202S
Investment property
Current a￿*1$
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•t*Y•n fund•- prfor yo•r
Unrnslrlded
funds
2024
Total
lunds
2024
Investment Property
Curr*nt 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 independen￿Y 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