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2025-03-31-accounts

EMMANUEL CHRISTIAN FELLOWSHIP - ILFORD

REGISTERED CHARITY NUMBER 1169533 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] MARCH 2025

EMMANUEL CHRISTIAN FELLOWSHIP - ILFORD

REGISTERED CHARITY NUMBER 1169533 FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31[st] MARCH 2025

CONTENTS PAGE
Legal & Administration Information 1
Report of the Leadership Team 2 - 4
Independent Examiner’s Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Accounts 8 - 12
Appendices 1

EMMANUEL CHRISTIAN FELLOWSHIP – ILFORD

REGISTERED CHARITY NUMBER 1169533 ANNUAL REPORT FOR THE YEAR ENDED 31[st ] MARCH 2025

Reference & Administrative Details

The reference and administrative information set out below forms part of the Trustee’s Report.

Trustees

During the Year (1[st] April 2024 to 31[st] March 2025) covered by this report, the Fellowship was being administered by a Leadership Team consisting of the following members:

Mr. Kanagaratnam Joseph Senior Pastor (Full Time) Mr. Arulappan R. I. Mahendrarajah Elder/Treasurer (Part Time) Mr. Aneslyn Anton Elder (Part Time) Mr. Nadarajah Kandiah Elder (Part Time) Mrs. Jeeva Mahendrarajah Elder (Part Time) Mrs. Mary Jeyaseeli Raviraj Elder (Part Time)

For the purpose of this report the trustees shall henceforth be referred to as the leadership team.

Registered Charity Number: 1169533 Charity’s Principal Address: 513 Loughborough House 2 Honour Gardens Dagenham RM8 2GJ Accountants and Independent Examiner: Paul Harris, FCCA, ACA Chegwidden & Co Priestley House, Priestley Gardens Chadwell Heath, Essex RM6 4SN

Bankers:

Reliance Bank Faith House, 23-24 Lovat Lane London, EC3R 8EB

Primary Objectives

Our objectives are:

  1. To provide opportunities for worship and pastoral care for Tamil Speaking Christian families and individuals.

  2. To present Christian faith to Tamil speaking community.

  3. To help children from Tamil speaking families to grow up to be Asian, British and Christian. 4. To preach the Gospel to unbelievers.

Status

As from the 7th October 2016 Emmanuel Christian Fellowship – Ilford registered as a charity with the Charities Commission.

EMMANUEL CHRISTIAN FELLOWSHIP – ILFORD

REGISTERED CHARITY NUMBER 1169533 ANNUAL REPORT OF THE LEADERSHIP TEAM FOR THE YEAR ENDED 31[st ] MARCH 2025 (CONTINUED)

The Leadership Team of the charity are pleased to present their annual report and the unaudited financial statement for the Year ended 31st March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 2 of the accounts and comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16th July 2014(FRS 102) - (Charities SORP FRS 102).

Structure, Governance and Management

The charity is governed by the Leadership Team which have scheduled meetings each Year.

As outlined in the CIO – Foundation Constitution of Rules, the number of Trustees forming main Board of Trustees including Officers shall not be less than two members.

The charity is governed by a Board of Trustees collectively referred to as the Leadership Team. The Leadership Team is responsible for overall strategy and management of the organisation.

Objectives and Activities

Our objectives are:

  1. To provide opportunities for worship and pastoral care for Tamil Speaking Christian families and individuals.

  2. To present Christian faith to Tamil speaking community.

  3. To help children from Tamil speaking families to grow up to be Asian, British and Christian.

  4. To preach the Gospel to unbelievers.

When planning our activities for the Year, the Trustees have considered the Commission’s guidance on public benefit. Our aim, through our principal activity, is to provide the local area with the opportunity to worship and to present the Christian faith to the wider community.

Financial Review

Emmanuel Christian Fellowship – Ilford’s overall financial position at the Year end from the Statement of Financial Activities shows a surplus of £735 (for the period to 31st March 2024 this was a surplus of £23,974). At 31st March 2025 the Emmanuel Christian Fellowship has total reserves of unrestricted and restricted funds of £50,690 (at 31st March 2024 £49,955).

The majority of our total income is made up of donations from church members and friends and families.

We continuously monitor the effectiveness, quality and cost efficiency of our activities to ensure that our limited resources are put to best use, and we remain committed to these activities.

Income and Reserves Policy

Income comes from donations and fundraising and the trustees’ policy is to maximise the income for the benefit of the local and global community.

The trustees have set a reserve policy of approximately 3 months expenditure. Therefore in the current Year the reserves level should be a minimum of approximately £20,933. We anticipate that after restricted funds and liabilities, the Charity has free reserves of £15,168, which is below the minimum requirement.

Risk Management

The Trustees consider that the main risks to the Emmanuel Christian Fellowship – Ilford are fire or theft. The Trustees have diminished their risk through usual insurance.

Investment Powers and Policy

The Trustees have considered the policy for investment. Reserves are held for general purposes; taking into account the charity is dependent upon donations as its source of income.

EMMANUEL CHRISTIAN FELLOWSHIP - ILFORD

REGISTERED CHARITY NUMBER 1169533 ANNUAL REPORT OF THE LEADERSHIP TEAM FOR THE YEAR ENDED 31[st ] MARCH 2025 (CONTINUED)

Senior Pastor Kanagaratnam Joseph writes :

I would like to thank the Almighty God for bringing Emmanuel Christian Fellowship - Ilford thus far. By the grace of our Lord Jesus Christ, we came through another challenging but fruitful year.

We thank God for His provision for us to continue our ministry in Goodmayes Baptist Church without interruption to our Sunday morning and afternoon services and other activities. Despite the lack of space and time limitations at Goodmayes Baptist Church, our Sunday Worship Services, Youth Services, and Sunday School Classes took place regularly.

As usual, our Sunday Services were livestreamed for the benefit of members who were unable to attend in person.

Weekly, Monthly and Fortnightly: Men, Women, Youth and Collective prayer meetings and Bible studies took place in person as well as on Zoom platforms during this period.

Furthermore, Special Services such as Good Friday, Easter Sunday, Christmas Carols & Eve services, and New Year’s Eve service all took place in Goodmayes Baptist Church and hired Church buildings.

During the above-mentioned year, generous giving of tithes & offerings from members slowly but steadily increased. We were able to support various ministries across the world particularly in India, Sri Lanka, Indonesia, Greece, UK etc. The beneficiaries of our support were mainly victims of war, natural disasters, famine, and persecution. We were able to donate over £11,000 (£2,321) to such ministries. I would like to thank God for all the members who generously contributed to these mission works to fulfil the Royal Command of the Lord Jesus Christ.

Jesus said:

“You must love the Lord your God with all your heart, all your soul, and all your mind. This is the first and greatest commandment. A second is equally important: Love your neighbour as yourself.” - Matthew 22:37-39

15[th] -17[th] of August 2024 we organised a Church Family Camp at King’s Park Conference Centre Northampton. Around one hundred of Church members took part in this Camp. It catered all age groups especially the Youth. We invited world renown speakers from India & Germany to minister the delegates. It was very fruitful. We invested about £6,000 from the Church Funds for this venture as a investment on our future generation.

This is the twenty-fifth anniversary of ECF - Ilford. I would like to extend my heartiest gratitude to my hardworking and dedicated colleagues and the members who have supported us through their prayers, practical help, and their generous giving to meet all the needs of the Church.

Looking forward to great things by our great God in the coming years. Glory to God!

In His service

Rev. Kanagaratnam Joseph (Senior Pastor ECF-Ilford)

EMMANUEL CHRISTIAN FELLOWSHIP - ILFORD

REGISTERED CHARITY NUMBER 1169533 ANNUAL REPORT OF THE LEADERSHIP TEAM FOR THE YEAR ENDED 31% MARCH 2025 (CONTINUED)

Leadership Team’s responsibilities in relation to the financial statements The charity's Leadership Team is responsible for preparing an annual report and financial statements in accordance with applicable law and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Charities Act 2011.

The law applicable to the entities in England and Wales requires the leaders to prepare financial statements for each financial Year. which gives a true and fair view of the entities financial activities during the Year and of its financial position at the end of the Year and of the incoming resources and application of resources of the charity for that Year. In preparing those financial statements, the leadership team are required to:

The Leadership Team is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Act 2011 and the applicable Charities (Accounts and Reports) Regulations. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Leadership Team are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

In so far as the Leadership Team are aware:

ApprovalThis report was approved by the Leadership Team on .26/LJ 2226 ..... and signed on its behalf by:re “fe Signed: Kanagaratnam Joseph Signed: Arulappan R. I. Mahendrarajah Chair Trustee (Senior Pastor ECF-Ilford) (Treasurer ECF-II ford)

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF EMMANUEL CHRISTIAN FELLOWSHIP –ILFORD REGISTERED CHARITY NUMBER 1169533

I report on the accounts of the Emmanuel Christian Fellowship - Ilford for the Year ended 31st March 2025, consisting of; Statement of Financial Activities, Balance Sheet and accompanying detail, which are set out on pages 6 to 12.

This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.

Respective responsibility of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 (under Section 144) and have considered that an audit is not required and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: -

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to these matters set out in the statement below.

Independent Examiner’s statement

In connection with my examination, no material matters have come to my attention which gives me reasonable cause to believe that, in any material respect:

I 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.

Paul Harris FCCA ACA Chegwidden & Co Priestley House Priestley Gardens Chadwell Heath Romford Essex, RM6 4SN

Date: ……………………………………… 28th January 2026

EMMANUEL CHRISTIAN FELLOWSHIP - ILFORD

REGISTERED CHARITY NUMBER 1169533 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[st ] MARCH 2025

Year Ended Year Ended Year Ended Year Ended
Notes 31st Mar 2025 31st Mar 2025 31st Mar 2025 31st Mar 2024
Unrestricted Restricted Total Total
Funds Funds Funds Funds
£ £ £ £
Incoming Resources
from generated funds
Donations and offerings 3 79,332 4,021 83,353
85,852
Activities for Generating funds
Specific Fellowship Activities 4
1,341
- 1,341
-
Other Income -
704 704
808
80,673 4,725 85,398
86,660
Resources Expended
Specific Fellowship
Activities 5 68,149 - 68,149
49,817
Gifts 5 - 10,996 10,996 8,502
Governance costs 6 5,518 - 5,518 4,367
73,667 10,996 84,663
62,686
Net incoming/(outgoing) resources 7,006 (6,271) 735
23,974
Total funds brought forward 13 16,046 33,909 49,955
25,981
Total funds carried
Forward before transfers 13
23,052
27,638 50,690
49,955
Transfers between funds 13
(6,975)
6,975 -
-
Total funds carried
Forward after transfers 13
16,077
34,613 50,690
49,955

There was no recognised gains or losses for the year ended 31st March 2025 other than those included in the Statement of Financial Activities.

All income and expenditure derives from continuing activities.

Movements in funds are disclosed in Note 13 to the financial statements .

:

EMMANUEL CHRISTIAN FELLOWSHIP - ILFORD

REGISTERED CHARITY NUMBER 1169533 BALANCE SHEET AS AT 31% MARCH 2025

31% Mar 31 Mar
2625 2024
z £ £ £
Fixed Assets
TangibleAssets
9 909 1,840
Current Assets
Debtors
Cash atbankand inhand
10 11,629
39.751
51,380
9,068
43.019
52,087
Creditersamounts falling
due within oneYear
11 1,599 3,972
Netcurrent assets/(liabilities) 49.781 48.115
.
Total netassets lesscurrent liabilities 50.690 49.955
Funds
Restricted funds
13 34,613 33,909
Unrestricted funds 13 16,077 16.046
50.690 49.955

The notes on pages 8 to {2 form part of these accounts.

Approved by the Leadership Team onaaJeo2& .... and signed on their behalf by: Anns) Mr K Joseph Trustee (Senior Pastor ECF-Ilford)

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EMMANUEL CHRISTIAN FELLOWSHIP - ILFORD

REGISTERED CHARITY NUMBER 1169533 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st ] MARCH 2025

1. Basis of preparation of accounts

General

The financial statements are prepared under the historical cost convention. The financial statements have been prepared in 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 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011.

Going Concern

The Leadership Team consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

2. Accounting policies Basis of preparation of accounts

Incoming resources

Incoming resources are included in the SOFA when the charity is entitled to the income and it can be quantified with reasonable certainty. Donations in kind and voluntary income, other than items donated for sale, are recognised at their value to the charity when they are received. The income from fundraising ventures is shown gross, with the associated costs included in fundraising costs. No permanent endowments have been received in the Year.

Resources expended

Expenditure is accounted for gross and on an accrual basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. Expenditure on Governance of the Fellowship includes all expenditure not directly related to the Fellowship activities. This includes costs of travel, telephone, other overheads and accountancy fees.

The allocation of support and governance costs are analysed in notes 5, 6, 13 and the appendices to the accounts.

Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources for which it was incurred in the Statement of Financial Activities.

Tangible fixed assets for use by entity and depreciation

Tangible fixed assets for use by the Fellowship are stated at cost less depreciation.

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and fittings – 20% on a straight line balance basis

All expenditure on fixed assets over £200 is capitalised.

Funds

Unrestricted funds are funds which can be used in accordance with the charitable objectives at the discretion of the Leadership Team.

Restricted funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The aim and use of each fund is set out in the notes to the financial statements.

EMMANUEL CHRISTIAN FELLOWSHIP - ILFORD

REGISTERED CHARITY NUMBER 1169533 NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[st ] MARCH 2025

3. Donations and offerings

31st March
31s
Unrestricted
Restricted
2025
General
Total
£
£
£
Offerings and Gifts
60,056
4,021
64,077

Envelope Scheme Collection
19,276
-
19,276

79,332
4,021
83,353

4.
Income from Specific Fellowship Activities
The income is represented as follows:-
31st March
31s
Unrestricted
Restricted
2025
General
Total
£
£
£
Sales of Bibles & books
-
-
-
Baptism’s and Christmas events
-
-
-
Camps & Children’s Day
1,341 -
1,341
Other
-
-
-

1,341
-
1,341
t March
2024
Total
£
51,681
34,171
85,852
t March
2024
Total
£
-
-
-

-

-

5. Expenses relating to Specific Fellowship Activities

31st March 31st March
Unrestricted Restricted 2025 2024
General Total Total
£ £ £ £
Outreach Ministry Donations 1,268 10,996 12,264 8,244
Sundry Expenses 25 - 25 162
People in Need - - - 480
Evangelism - - - -
Subscriptions 560 - 560 -
Sunday school 232 - 232 411
Books 101 - 101 85
Outings & refreshments 7,082 - 7,082 1,021
Stipends (see note 8) 27,208 - 27,208 24,610
Pensions 760 - 760 571
PA & Multimedia 328 - 328 139
Travel & Conferences 922 - 922 -
Rent 23,290 - 23,290 16,980
Guest Speakers 1,600 - 1,600 1,930
Premises costs & Capital expenses 2,497 - 2,497 1,672
Training 1,345 - 1,345 -
(Profit)/Loss on disposal of assets - - - -
Depreciation 931 - 931 2,014
68,149 10,996 79,145 58,319

EMMANUEL CHRISTIAN FELLOWSHIP - ILFORD

REGISTERED CHARITY NUMBER 1169533 NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[st ] MARCH 2025

6. Governance costs

31st March
31st March
Unrestricted 2025
2024
General Restricted Total Total
£ £ £ £
Bank charges 219 - 219 237
Accountancy fees 990 - 990 792
Telephone 793 - 793 980
Car expenses 3,045 - 3,045 2,078
Cleaning expenses 471 - 471 280
5,518 - 5,518
4,367

7. Net movement in funds in the Year

The net movement in funds for the Year is stated after charging:

31st March 31st March
2025 2024
£ £
Depreciation of tangible fixed assets – for use
by the Fellowship 931 2,014
Independent examination fees 990 792

8. Remuneration of the Leadership Team

There were no employees of the Leadership Team during the Year. Members of the Leadership Team received stipends and other expenses during the Year as follows:-

31st March 31st March
2025 2024
£ £
Stipends:
Pastor. Kanagaratnam Joseph 14,326 11,499
Brother ARI Mahendrarajah 4,320 4,320
Pastor Charles Addoco 4,200 4,200
Social security and other taxes 4,362 4,591
27,208 24,610

No employees or members of the Leadership Team received employee benefits (excluding employer pension costs) for the reporting Year of more than £60,000.

EMMANUEL CHRISTIAN FELLOWSHIP - ILFORD

REGISTERED CHARITY NUMBER 1169533 NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[st ] MARCH 2025

9. Tangible fixed assets for use by the Fellowship

Fixtures Total
& Fittings
£ £
Cost
At 1stApril 2024 18,924 18,924
Additions - -
Disposals - -
At 31stMarch 2025 18,924 18,924
Accumulated Depreciation
At 1stApril 2024 17,084 17,084
Charge for the Year 931 931
Eliminated on disposal - -
At 31stMarch 2025 18,015 17,084
Net book value
At 31stMarch 2025 909 909
At 31stMarch 2024 1,840 1,840
10. Debtors
31st March 31st March
2025 2024
£ £
Debtors 11,629 8,967
Prepayments and accrued income 153 101
11,782 9,068
11. Creditors: Amounts falling due within one Year
31st March 31st March
2025 2024
£ £
Creditors - -
Accruals & other creditors 1,599 3,972
1,599 3,972

EMMANUEL CHRISTIAN FELLOWSHIP - ILFORD

REGISTERED CHARITY NUMBER 1169533 NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31[st ] MARCH 2025

12. Analysis of Net Assets between Funds

Tangible fixed assets
Current assets
Current liabilities
Long term liabilities
31st March
31st March
General
Restricted
2025
2024
Fund
Fund
Total
Total
£
£
£ £
909
-
909
1,840
16,767
34,613
51,380
52,087
(1,599)
-
(1,599)
(3,972)
-
-
-
-
16,077
34,613
50,690
49,955

13. Movements in Funds

At 1st Incoming
Apr 2024 Resources
Restricted Funds
£
£
Outreach Ministry
- 4,021
People in Need
-
-
Pastor’s Manse Funds
20,876
-
Specific Fellowship Activities
-
-
Other Restricted Funds
13,033
-
Other/Governance Costs
- 704
33,909
4,725

Unrestricted funds
General fund
16,046 80,673
49,955
85,398
Outgoing Transfers
At 31st
Resources
Mar 2025
£
£ £
(10,996)
6,975
-
-
-
-
-
-
20,876
-
-
-
-
704
13,737
- (704) -
(10,996)
6,975
34,613
(73,667) (6,975)
16,077
(84,663) -
50,690

Purpose of Restricted Fund

The restricted funds above can be categorised as follows:

Fund Purpose

1.

Outreach Ministry The rebuild the lives and homes of the war victims, famine, natural disasters and persecution in India, Sri Lanka, Indonesia, Israel, Greece, Lebanon and the UK.

  1. People In Need

Supporting the families who lost their breadwinner, especially due to Covid-19 Provide medical help & funeral expenses.

3. Pastor’s Manse Funds

Money raised for the purchase of property for worship.

14. Taxation

No liability to UK tax arose on the ordinary activities for the Year ended 31st March 2025.

15. Charity

The Emmanuel Christian Fellowship – Ilford registered as a charity on the Charities Commission on 7th October 2016, registered charity number 1169533.

EMMANUEL CHRISTIAN FELLOWSHIP – ILFORD

REGISTERED CHARITY NUMBER 1169533 FOR THE YEAR ENDED 31[st ] MARCH 2025

Appendix 1
A.
Gifts – Worldwide
Outreach Ministry

People In Need

B.
Gifts – Local
Outreach Ministry
People in Need
Only gifts of more than £100 are shown above.
£
10,996
-
10,996
£
95
1,173
1,268