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2024-12-31-accounts

EMMANUEI. CITY CHURCH (Charitable Incorporated Organisation) FINANCIAL STATEMENTS for the year ended 31 December 2024 Registered Charity No:

EMMANUEL CITY CHURCH FINANCIAL STATEMENTS for the year ended -11 December 2024 CONTENTS RLtx)n ol'th¢ TrustLc IndLtKndLni Examiner'% RLrK)rt .SidlLmeni ulFinanLial AciiviliLS BalanLI..8heei Notes io ih¢ AcL()unls IIP14

EMMANUEL CITY CHURCH REPORT OF THF. TRUSTEES ror the year ended 31 December 2024 TIIL ITU%iLL% pfLsLni IhLir repnri i()gcthLr with ihL linancial %laiLment% for the ycar Lndvd _I I DL'LLtnhcr 21124. Thc rinanci(il %laiemLnis hu.sly ci)n.S1ilulLd wLrL Iransl¥rrLd ILI l)t>t)k Vdluc 10 a ChariiablL In¢i)rp(IraiLd (Irgani.Siiti()n ICIOI rcgislLrLd nn 2.3 April 201 g undLr rLgi%iLrLd nun)iK'r 11830711. Change of name on 22 NovLmbcr 2022 the Church changcd its name from EmmdnuLI Chinc.%c Church la Emmanyel Ciiy Church. Trust¢eb and leadership teAm The tollowing Irus(ees SLrved during the ycar ￿1nd up ti) thc dale i)Iihis rLixiri'. Chairtnan-. TrL￿lsUrLr- 8LLrLtary'. Tru.%lLL'. Chdn Kwai Fang Mun YLL Ydu IrL'.dppoinied 2.3 April 211241 JitRJny H()n Chung Kan Fuk Keun¥T K()ng IrLiifLd fj January 20241 The Icadership iedm mLmbLTS are: Pasi()r Yuen Kwon Sung ISLni()r Paslur) Pa%i()r J()nathan Yan Wing Sung Pa%inr Pui YLL Fnng Dcacc)n Yau LLung Hung Dcacc)nL.%s Yvcl YLL Chilll DeacnnL%s Ch()i Lin Tsen Registered address Ctrntunary Hall, C(Iltingii)n.8ireei. KLnningion. Lond()n. SEI 14RZ Sunday worship venue and Church office Cenienary Hall. Ci)liinglon sirL￿.1, Kenningion. London. SE I14RZ Independent Examiner of accounts Andrcw J GLary. GLary p￿lrtnLr8hlp, ChartLrLd Accountanis, 1 fj9A Ch&%L SidL, EnfiLld. MtddlL%LX. EN2 IIPW Bankers BarLlay% Bank plc, 2 Vi¢i()rici.StrLLI. Wcstiiiin%lLr, Lond()n, SW I H IIND HSBC Bdnk plL, 28 B()ri¥u¥h High Streei, Siiuthwark. London, SEI I YB

EMMANUEL CITY CHURCH REPORT OF THE TRUSTEFS, continued for the year ended 31 December 2024 STRUCTURE. GOVERNANCE AND MANAGEMENT Thc iruslL￿.5 are rLStM)nsihl¥ r()r Ihc mandgLmcni ￿L￿d adminisiTatton vlihL Church'.% pri)PLrly and funds. The Iru%iLLb ()f th¥ Church arc PPI)iniLd by IhL ¥piritual ILadLr4hip ILam. Th¢ ILTM ()fi)IfJLL of LVLfy Iru%lLc 1% ihrLe yLars (ind IhLy mdy hL fL'.aPP()inicd I'nr I'urihLr tLrms ()f ollicL. The tru.%lLL' team SLls and reviLws staff %alarie5. The IrusieL leam h()Ids regUl￿1r mLciin85 Ihr()ughout thL yLar io rewiLW all aspL'Ll% of ihL Church'.% aLliviltcs. ThL IrusiLL ILdill is i1w￿. i)I' il% rLSP()n%ihiliiie% fnr risk assessmLlli.% and is dLvLlnping procedures r()r cvaluaiins Ihc ri%k% a%siLidied wilh (h¥ Church i)PLraling plan aLiiviIiL%, and ￿lI%{) ￿'VILw1n￿ annudlly all in%uriinLL.% and ¥LnLral salily, a% WLII as IhL tLrms dnd Ll)ndilinn% ()I' Lrnpli)ymeni nt. SI￿111.. Th¥ iniLllti()n 1% Iii dLVLIc)P ¢1 L()mprLh¥nsivL ri%k as%LSSll)Lni p(Ilicy whiLh will LnsurL Ihat all impnnani rs.sks arL Ly￿1]UalL￿ %() Ihai dppn)prialL aLIIi)n Lan bL IdkLn l() miiigalL theiL ri%ks whLrL nLLL%%dry. ThL Iru%iLL tLam esiahli%hLd procLLIuTL¥ r()r %alLgTUaTding. All IrusiLLS dnd stal'l. arL rcquirLd io hL DB% ICRBI ¢heLkcd. The Irus(LL ILdm has al%() L%iahli.shLd pr()cL(luiL.% flir fJLnLf(Il Ddia Pri)ILLli()n RLbTulaiion IGDPRI. The slal'f tLam and Church leudcr% mect rcgullirly tor prayLr and implLn)Lniaiion ()f the vi.sion ()I' th¢ Church. The spiriiual ILadLrship i¢am is re.%p()n5iblL li)r sctiing Ihe vision, V4Lluc.% and diTcciion {)[ (hc Church. Thc (eam cnnsist% lif IhL 8Lnii¥r Pd4ior, wh() 1% IhL Lhairm(In. IIIL dL<lL()n.% and P￿l￿10r8 of IhL Churlh. ThL Scniar Pas1()I dnd his SI￿111. Icani ￿irL rL.SP()nsiblc for IhL day-i()-day c)pLiali()n% (?I' thL ChuiLh. P()ILniial Iru%lL¥S will undLTgi) training and will bL in1li1￿ Ily invilLd i() hL an Iib%Lrv¢r in IhL IrllsiLL TnLLling &$ P<ifl lif IhLir iraining. ThL %pirjiU￿I7 ILadcrshtp ILam wzll diLi(JL hi% Dr hLr %ui(ahilily l() %LrvL In IhL IrustLL I￿￿1[n. New Iruslees arL pr(IvidL(J with a tru.%lCL wLlc()InL paLk wilh inf()rmaiion i)f the ChurLh and the trust¢¥ n)IL in rclaiii)n lil gavLrndncL and IhLir rL%ponsibililtLS undLf Lhari¢y I￿lW. Apari Irom the Irllstees and spirilual ILadtrrEhip I￿￿1M. the Church has ihrcc full-limL and ()nL P<lTI-liniL slarr. ThL Scnii?r Pa%i()r IiigLihLr with ihL pa%t(Iral ILatM pri)vidL% IhL pabl()ral carL. vi%ilJii()n ()l- ChurLh mLtnlK'r%. pr¥dching, tcaching. as WLII IhL Iraining ol. ILadLIs. OBJECTIVES AND ACTIVITIES Objeetives ThL ()bjectives ()I' th¢ Church ore.. lo advancc th¢ Chri.%iian Idith in aLL()rdancL wilh IhL siaiLtnLni nt. he11Lf￿ in suLh way% and in %uLh parL% ol- Ihc Uniicd King(l()m or IhL w()rld a% thL truste¥% fT()tn tiin¥ Iii limL niay Ihink lji: lo rclieve sickne.%5 and findnLial hard%hip and i() promnie ￿1nd prty4ervtt good hcalih by Ihc pri¥vi%i(In ()f lund%, g()(xJ% ()r *'rvicLS nf (iny kind. inLluding IhL pr()vjs11)n i)f ci)llnsLlling and supp()rl in 8u¢h P£ifi% lif IhL UnilLd Kinbwdotn ()r the world a% ihL tru51LL% I'roin limL IiTr lim¢ may think lit.. l() fulfil %uLh ()Ih¢r purpo%'% whiLh arL LXLlusively LhariiablL according l(1 thc law i)r En¥Tldnd and WalL and arL Cl)nnLCtLJ wilh IhL Lhdriiahle w()rk ()[ IhL Irusi in such Wdy and sn %ULh p(Irl ()f ihc UnilLd Kinodom ()r ihL world the Iru.4lLL% from iimL 10 litnL may Ihink fit.

EMMANUEL CITY CHURCH REPORT OF THF. TRUSTF.F.S, continued for the year ended .31 December 2024 OBJECTIVES AND ACTIVITIES, continued Principal activity ThL prinLipal activity ()t' IhL Church is 10 sharL IhL Chri.%11￿1￿ t'aiih fi)r IhL bL"nLIIi i)r IhL public. Church sLrviccs are hLld ai C¥ntLnary Hall, Ci)Itingyl()n .%trLLI, KLniiingi()n. L()ndan, SE I14RL. Vision sthtement En)manuLI City ChurLh is an dP()%li)IiL. LcII-h(i%Ld Lhurch, L(?mmitl¥d i() ()tK'ying IhL GrLai CiimniiJndTnLnt and io lullilling IhL GrLai C()mmis%i()n hy m()¢ivaling. Lquipping and LtnPUWLring L VLry [nLn1￿.r i(? bL an Ll'fL¥IIVL mint51Lr IifJcsus Chri%t. Statement on public benefit In dLciding whai iiLIivi(jLS IhL Church bhnuld undLrtak¢ durinbT thv yLar. IhL IrusiLLS h£lVL paid duL rLgT<iid i() Thc Chariiy C(Iinmissiiin'% guiJ<inLL l)n publiL bLnvlil. ThL tru%lLL% L()n.%id¥r lh￿11 ihL objLII.% liir whiLh IhL church Wds registerLd as a chariiy, ￿l￿d th¥ aLliviliLS during ihe yend()n, 8EI14RZ if ()PLllLd li) IhL gLnLral puhli¢ Walk-in CentrL. fr()m TuLsday li) Friday. I l ain li) 3ptn. ThL ChurLh al%() iillirs a SPdLL tar individllal% lu rLcLjVL pfr.% in thL WLsiininsiLr ￿La li)r prdyLr dnd fLII()w%hip. Church vision for 2024 ThL ChurLh, in collahiiralii)n wilh IhL Seni(?r Pasior. has idcn(ifiLd prdyLr as the fi)Lal visiL)n tor 2024. Lmpha.%ising thL imp()rtan¢L i)r SLLking Gud Ihrnugh prayLr. For iwo wLek.s in March, thL ChurLh panicipalttd in fa%iing prayer. Church meetings All Church evLnl% and 5cfvicLS. including Sunday %LrviLL%, monthly prayLr mcciings, BiblL cl&%s¢s and ()IheT %PCCtal mLLiings. <ifL hLld in IhL Lhurch prLmi%¥4. Our rLgular Sunday sL'rviLL.S, L()n%isitng ()[ IhrLL Cangr¢g￿lII1I￿S. aiifaLI approxiniaiLly 141) aiiLndLL4 WL¥kly. 8inLL ciur m()Ve l() KLnningion. WL havu %L¥n an inLreasL in al(Lnd￿1￿ce acr()ss all thre¥ L()ngTrLgaiinns. Our heuling *rvicLs ar¢ wLII-allLnded. with ChurLh mcmhLrs inviting t'amily and fricnd.%. Num¢r()U5 hLaling servic¥s h(ivL bc¢n c()nduclcd, wilh P￿LIe1panIS LXPLri¥ncing God in LXIr￿1(?rdiTrarY ways. Thc p&si()rs havL C()nduLlcd variuu¥ Bihle SludiL% lo hLlp slrcngihLn thL spiritual lifL ()r ()ur mcmhers. LOVLring II)pic5 suLh 'Expli)rins ihL BLaiiludL%" 'EnLuuniLring Ihv Holy .%pirii" and ()Ihcr%. ThL avLfdbTL dllLndanLL f()r IhesL W¢dnLsday BiblL %tudi¢s is ub()ui 2_5-1.S. In addiii()n i() IhL BihlL sludiL¥. the Chur¢h hiild% rniinihly prayLr meetings LVLry IiTsI Friday ()I' the month frnm 7-8pm. Children'.% .Sund&y SLh()()l aii¥nd<incL has also incrcasLd. li lakes P]￿L SiTnultanc()usly cvLry .Sunday during the adult scfvicLS. A monthly y()uth m¥eting 15 dlsn helLI ￿11 IhL Church.

EMMANUEL crry CHURCH REPORT OF THE TRUSTEES, continued for the ycar ended 31 December 2024 ACHIEVEMENTS AND PERFORMANCE, continued Other church activities The Church h(15 ()rgani￿d sLvcral aciiviliLS 10 SUPP()rt the grnwih and ncLd% i)r ()ur Liimtnunity.. In MarLh. WL condu¢iL£I a 14-day f(1s1in¥T dnd prayer. W¥ h()sl¥d an E(1%ILr CnnlirLnLL in RLadingT. which 114 pL'oplL atlLn(ILd. A waiLr h￿iptisin SLfviLL wa% hLld, rLsulting in ILn individu¢ils k'ing hap11￿￿ (Ind ILn ncw cnnvLfi% in 2024. In Au8U%I. li1￿1ny ChurLh membLrs ￿ng￿l￿Ld in LVOn¥Llism. -%haring ihL guspLI in ihL EILphanl and CLsile and Chinaiown ￿lfLaS. All ihc.%L mini¥lries and ilLtiVili¢S (ire tnad¥ ￿)65]hIC by IhL dLdiLalian nl'.30 10 15 valuniLLr% Ir()m (hL L()ng7￿.￿vIlll1)n. ThLiT L()InmLndablL inv()IvLmLlli span5 variou% Lhurch ¥venis. and iw() addili()nal v()luntLLf.% ihL .%Lnic)r P<i%li)r wilh ()ffice work and churLh mainivnance. Leadership development ThL .Senioi Pa%ior menior% key leddcrs regularly. t*a(J¢r%hip Iraining Loursc% are Li)nduclLd as and whLn nLcdcd Ihri)U¥Th IhL Church's ttquippinb dLpantneni. KLY IcadLrs arL' al%0 inviiLd i() allLnd a m()nihly jLadLr￿, niLLiing i)n TuL%day ai IhL ChurLh. Nurturing new Christians ThL Churih Ll)ndu¢iS regular Bible coursus Ihri)ughaui IhL yLar tn lacililalL (hL gri)w¢h (ind maiuriiy nf DLW IiLVLr% in Ih¢ir faith.. Church Connect Groups The Church Conncci Gr()up% meet wLLkly in mttmbLr%' hnmes to huild rL.laiiiinships. engagL in LV<ingclisJn, and 1051er spiritU<il r()rJnaii()n. ThL%L gr()UP.S dfL viial f(Ir Church gri)wih and spiritual tnaturiiy. and IhLfL ￿lfL Icn connLCt gri)up5 %pfLad dLros% dillirLnt arLa% i)I' L()ndon. Fellowship with other Chris¢i4n ehurch¢$ In FLbruary, Ihe P&%tiir IL(J 32 ChurLh tnLmhLrs 10 B￿lfLLI0na, .Spain. la paniLipalL ill u Eurnp¥an rLvival LiinfLrLnCe. In NovLinh¥r, tiur ChU￿h, al()ng wilh IhrLL ()thLr ¢hurLhLS in Liverp()Lil. condllLl¢d 41 rtvival mLciing. wilh 15 member% Jiilndins al()ngsidL IIUT Pasti)r. Mission outrtach To enL()uragc Church mLmbLrs to fulfil IhL GrLal Commi.%%i()n, WL invilLd variiill% mi55i()n i)rgLinisalions ti) share IhLir Lxp¢rienLL% in thL liLld. Th¥ ChuiLh providLd Iinan¢ial supp()Tl l() IhL%C [?r￿T￿Ini5￿tl1()n.￿. Special events Chri.sltna.% ]% dn excellLni ()p￿)[lunIiY Ic)r ()ulrLach. This yLar. thc English, Cdnli)nLsL dnd Mandarin congrLgaii()n% camL ti?gTLihLr Ic) LLILbrLIIL a Chri%lma.% Lv¥lli £11 IhL Lhurch. ThL LvLni included lunLh ILII()w%hip itliLF the S¢TViLL. wilh Loniribuiiun% t'ram vliriiius niLmhLr¥.

EMMANUEL CITY CHURCH REPORT OF THF. TRUSTEF.S, continued for the year ended 31 Deeember 2024 ACHIEVEMENTS AND PERFORMANCE, continued Future plans WL plan io cnniinuL ia rcaLh ()ul to (hL I(IL<il Lojnmunily. WL plan i() rai.%L UP tniirL ILddLrN as IhL Church L()niinyLs Iii grow. WL plan tn Lmpl(iy i)n¥ (Iddili()ndl lull-litnc pasicir￿1I wiirkcr. W¥ plan io w()rk ai ()ur regular .%und41y Wl)rshJp %LTVlCCS ID In¢iLa.%c ihc nunihtyi uf wor%hippLr.%, Lsiahlishinu a pcrsi)nal ILldll()n4hip with ()ur I.i)Td JLSUS Chri%1. FINANCIAL REVIEW Finaneial overview The resulis f()r ihc year £ifc.%ci nul in Ihc acLI)unl8 whiLh liill()w this rLp()rl. ThL churih h￿Id nLI surplu% liir IhL yLdr 01. £106,012 IyLar cndLJ .41 DLLLmbLr 21123 £1 IX.Y211. AI 71 DLLLmbcr 21124, unrL%lriLt¢d fund¥ l()lallLd £3.116,818 {.31 Dcc 2112.3 £_3,111)4,4.361; rL%iriLILd lund% l()lallLd £11,291 13 l DeL 21)23 _ £17.661 l. The prinLipal ollrcLS ()f inci)mL and rL'I(iILd cxpLnditurL arL' shown in IhL SidtLmcni i)I' Fin4Lncial ActlVlliL%. Reserv￿ policy ThL p()licy i)I' IhL IrusiLL.S 1% In mliinldin sulliLiLni liquid r¥%LrvL% l() Iinance angi)ing L()mmitm¥ntS .%ULh rLni ond saldriL5. and i() build 8uffiLiLni resLfvL5 (() en<iblL IhL Iu¢ure dcvLI()pmLni and Lxpansii)n ()I' Ihc minislriLS ()f ihL church. RESPONSIBILITIES OF THE TRUSTF.ES ThL irll%i¢trs are re5P()nsihlL fur prLparing ihc TrusleLs' Annu(Il RLpon and IhL financittl SlalLtnLni% in aL¢I)rilf lis inL(itning rLSI)urce.s and applicaiiiitl of re%i)urLLs for Ihdt yLJr. In prLparingi Iho%c finanLial 51a(etn¥nis IhL Iru8iee% arc rL4uirLd i().. SLILCI SUildblL accouniing txiliLi¥s and apply Ihem c()nsisltrnily', Ohs¢rvL IhL in¥Sthiids and principlLS l)r IhL ChariiiL% SialLn)Lnt c)r R¢Lommend¥(I Pr<iLlicL. 'AcLiiuniing and Rcpnriin¥ by Chdrilies MakL.judgemLnis and tystimalL% ihai arc rcasonttble and prlldlni: siaie wheiher ￿ipPI1¢ah1e uccauniinbl %tandardb h<lVC tK'cn f()Ili)wcd. subJLLI l() any maierial dLp￿[urcs disLIosLd and Lxploined in IhL fin(InLidl staiLm¥nls; and PTLparL Ihe aLLoun15 ()n ihL bl()ing canLLrn unl¥s% il is inapproprialL lu prLsume (hal Ihc chllrLh will L()niinue in ()PLraiii)n. The IrusieLS arL rcspnnsiblc I'or mainlaining pn)per ac¢i)uniÈng rccords whiLh disclase wilh rcalianablty aLLurdLy 111 any lime thL lindncial p()%ili()n of IhL LhurLh. nd In L041hlL ihcin li) LnsurL thai the aLL()unl.% ci)mply wilh IhL ChariiiL¥ Aci 2(1 I l. IhL Ch<lfity IAcc()unis and RLpiirtsl RLgul<ili()ns 201)8. and IhL pr()vt.%inns i)I' IhL Lhurch Irll%t deed. I'hL tiustces arL also re%p()n4ihlL lor .%dl'Lguarding the ()f ihc church and hLnc¢ for iaking rLas()nahlL lep5 for lh¢ prL'vLlllI()n dnd dei¢Llion ol- fraud and oihLr irre8ulari(jL.%. The IrustLL% (irL re%pnn.%iblL for IhL tn2intLn(Inc¢ and iniLbTiily Of ihL churLh and tinanLldl inliirmaiian includLd (In Ihc Lhurch's WLb.%ite in dLcnrdanLL with legisldli()n in the UniiLd Kingdnm gowertling Ihc preparaii()n and disseminaiion ()I' fJnanLial %ldiLment%.

EMMANUEL CITY CHURCH REPORT OF THE TRUSTE4 IS, continued for the year ended 31 December 2024 Independent Examintr A res()lulion (O TLappoini AndrLW Gcary (?I' Geary Pdrtnvrship indLpLndLnl cxaminLr ()f EmmanuLI City Church will bL' pui l() IhL b()(ird nf Iru4lLLS. Approved by the Iloard of Trustees and signed on their bthalf by: Chan Kwsi Fong Chairman of the Board of trnstee5 Date".

INDEPENDENf EXAMINER'S REPORT TO THE TRUSTEES OF EMMANUEL CITY CHURCH rL.￿rt on ihe accounts Df Emmanuel City Church for the yLatr Lndcd 31 DL'cLmbL'r 2024, whiLh ￿. K'l ()ut an pagL% 8 ia 14. Respective responsibilities of Trustees and Examiner ThL church's Tru.%lcL% arL fL%P()nsiblL lar Ihe pr¥'p<￿￿tiOn i)[ IhL acCL)￿nis. ThL Trn%iLL¥ LonsidLr Ihdl an a￿111 ]% not r¥quirLd llir ihi8 pLrI￿ undLf SLLli()n 144121 (?r th¢ Ch￿l[l￿$ ALI 21111 1(hL 2(11 l Acil and ihal an 1ndL￿ndLn1 Lxdminaiii?n is nLuILxl. I qutilifiL(I Ic) undLnak¢ IhL LX£iffiinaiinn by IL'inb <1 qualiliid tnLmFL'r i?f IhL In%iilulL (Trf ChartL'red AcLouniani.s in England and WalLs. li i.s my rLsp()nsihilily'. tl) Lxaminc IhL acLiiuni% undLr %L'Lli()n 14.5 ()fihL 2n1 i ALI; ti) r()Ilow IhL pfciLLdurL'S laid dnwn in ihL GLnLrdl DirLLlI()ns giv¥n by ihL ch￿￿llY Cnmmission undcr %cciic)n 14.515llhl i)I' IhL 2011 Aci- n wa% c(irriLd iiul in acL(YdanL¢ wilh IhL GLnLral Dir¢Lli()ns givLn by IhL Chariiy Ciimrnissi()n. An cxaminaiithn includL% a rL'viLw i)I' IhL aCLI)uniing rLL()rd% kLpI hy IhL Lhllrch <ind a ci)mpdri%nn ill IhL a¢L()uni% prL￿'nILd wilh Ih()%L rLLI)rds. It al41) InL]￿lIL￿ Lan%idLrJ(i()n i)I' any UllUSUdl ilLn)% i)r di5closurL¥ in ih¥ ￿iLLI)UniS. (Ind %LLking explanations Iri)m IhL TruslLe% cnnLLrning any suLh rnatlLr.s. ThL pn)LcdllrL's undLriakLn di) nni pr()vidL all IhL LvidLnLL Ihai wi)uld IK. rL4uired in dtt <iudii. 4ind consLqULnily I d() ni)1 LxpfL%S (in audii ()piniDn on IhL vicw givLn hy Ihe £iccounis. My rL'piin is litniiLd l() Ih()4c' mdll¥r.% t ()ui in IhL %iaiLrnLni b¥l()w. Independent Examiner'5 Statement In L(InoLLli()n with my Lxamin(Llion. no tnaiiLr hd% ¢omL to my allcniion: I l} which givL% nie rLLSI?nablL LausL 10 ￿lILV¢ th￿11 in any malLfi(il rcspe¢i IhL rcqllirLtnLnts 10 kLLP a¢L()unting rLcords in rLS￿lI at. IhL church rn ac¢nrilanLL wilh ￿ctiOn l.BO ol IhL 2011 A¢i,' and li) prLparL dLC()uni.% whiLh a¢ci)rd wilh IhL acc(iunling records and comply with IhL aLcouniin rLquirL'nk'nLs ol. IhL 21)1 I Aci have not tr￿L.￿ inLI: ()r 12) 1() whiih, in Iny ()pinion, allLnii()Tr should bc drawn in ordLr li) Lnablc a prt)pcr undLr.slanding ()I' IhL accounts lo reached. rew rtered Accountant Ch GLary P2rtnLr%hip Chari¥rLxJ A¢LI)un(anis 159a ChasL..%idL EnliLld EN21)PW Da.. 3Q ao24

EMMANUEL crry CHURCH STA TEMF.NT OF FINANCIAL AcfiviTIES for the year ended 31 December 2024 Total Totsl funds Unrestricted Restricted Year endcd Year ended funds fttnd5 31 De¢ 21124 31 D¢¢ 21)23 INCOME AND EXPENDITURE Income from: D(Inations and Leg£lLICS'. TiihL% and (?IhLr ol'lering5 -326,147 -129.977 -350523 InvLSimcnis'. Bank iniLrcsi ￿LLIvabll 8,240 8,2411 16.61.5 10,615 19.120 Total Income -351,202 -154.¥.32 173,693 Expenditure on: Charii(iblL A¢iiviliL% Ini)ie 2) 1218.8201 I iu,o(x)) {248,8201 {254,7721 Totsl Expenditure 12.18,820} (lo.￿)) 1248,82111 1254.7721 Net Incon 112J82 16J70) I1￿,012 118.921 Tidn%f¢rs ￿lwe￿n Funds Net Movement in Funds 112J82 {6.17UI 11kn.012 11¥,921 RECONCILIATION OF FUNDS NLt Mnvetncni in Funds. &5 Shown ab()vc 112.7182 16.1701 IIX),012 118.921 T()lal Fund% brnughi f()rwar ai U l JanuGUy 21124 .3.IKH,4.36 17.6rf) I 3.022,1197 2,Yl)3,176 Total Fiinds carried forward at 31 December 2Q24 3.116J18 3,128.10 3W22.097

F.MMANUEL CITY CHURCH BALANCE SHEF.T at 31 December 2024 31 Dec 2024 31 Dee 2023 Fixed assets TangiblL Fixed A&%LlS InDl¥ 11 2.565,626 2,614,-162 Current assets .%i(Lks DLtIli?TS Ini)IL 41 Cash dt Bank and in Hand I,IXM) 17,672 549.267 I.IXM) 23.71KI 39f>,Y9.f Creditors: a[￿unt$ falling due within one y￿r -f 67.919 421.595 Cr￿1(ar% dnd AccruLxI Ex￿ndi[￿rL. Inole 51 15.4.f61 Net Current assets 562,481 407,71.5 Net assets 3,125,109 3.022.1197 Fund5 GLn¥ral Fund R¥striLIL%i Fund% Inoie 61 -3.116.818 -I.IKH.4_16 17.(*FI 3,12¥,109 3,022,1197 Apprnved hy th¥ B(iard nfTruEILLS l)n and si¥nLd ()n ihLir IL'haif by.. Chan Kwai F()ng TrJ.4lLL Jimtny Hon Chung Kdn Tru.%lLL

EMMANUEL CITY CHURCH NOTES TO THE ACCOUNTS for the year ended 31 December 2024 Afcounting Policies B￿15 of accounting The financi￿1] slaiLmLnls htivL IL'Ln prL'piVLd undLr the hi¥l()rical Liisl L()nvLnii()n. dnd in rflLL()rdanLL with ALCC)uniing and RLtx)riinbT by Ch<uiIiLS'. si￿lIL[nLlll ul. RLLI)mmLnded Pr(icliLL appliLdblL Iii chariiiL% pfLp￿lng IhLir acLiJuni% in accordanLL with IhL FinanLiul RLpofiing 8ianLl4￿d applic<iblL in the UK IFRS 11)21 ILtfL*IivL I Janlldry 201YI. bl. Incorne recognition TiihLs dnd olliring% ￿lfL. acc()unlLd lor whcn reLLived hy the church. OthLr inL()tnc i% acL(?unlLd for i)n <in accrudl.% hasLS &8 far it 1% prudLni ii) d().%(). Reeognition of expendithre and liahilities ExpLndilurL 1% r¢L()gnisc'd in the Si￿lILn￿n( ()r Financial Aclivi¢iLS a5 ti is inLurrcd. ExpLn%L% incurrL.d whiilly in pur%uanLe af IhL Lhur¢h's LhariiahlL LiCtiViliL%. including %alariL¥ ul. Pa%li)rdl %laff. aru LldN5ifiLd rL'%()UlLLS expLndLJ ()n Ch￿lIabIL ALIiviiiL%. ExpLn%LS InLurrLd in mLLiing ihL Iing()ing rLquirLmLni% ()1" s1(ilulL and Ihe churLh'% ii)n51iiuiii)n classifiLd &5 GovcrnanLL Cosis. ￿hcr managLtncni and ddmini%iraiiiin L().%l.% arL' classIfiLd as OihLr RLs()urcLs ExE￿ndLd. AcLruL.d ex￿.nd1lU[¢ has taken up in ihL aLL()unLS ai IhL financilil yLar cnd. dl. Fixed awts. depreeiation, a￿] amortisation FixLd a55cls arL' sldied ai Lust Ilss aLLumulaiLd dLpreciatiDn ()r am()rii.%alinn. Deptrciaiion and am()rti%aii()n i.% providLd at Ihe l()Ilnwing <innual raiL%. calculaiLxl iii rLduce IhL b(xTrk value ()[ Ihc &S%LI.s Lanc¥rnLd 10 ¥%litnaiLd residiial valuL ()vcr IhLir u%Lful wi)rking IivL%'. FrcchiilJ ptrmi.SL%- 2% on Lost Fixiurc%. fiiiings and LqUiPIiiLni- 25% 1)n Lo%1 Stocks Si￿ks consis1 nf bL)()k% hcld lur rcsale and arL' valuLd al the IuwLr nfci)s1 and nLI fL'ali%dhle valuc. pe￿s1O￿ rontributions ThL church makL.% fL"gular L(Inirihuiion5 1()ward.% IhL pcNin£il pen%inn pliins ()f ccnain LrRpl()y¢Ls in LlltnplianLL wilh IhL W(?rkpldLV tk'nsian rLbTuldlion%. C()nirihuiii)ns arL Lh￿ged io sialy L().%l.% &$ tn¢utrLd. Thcre WL'TL ()UISldnding Ll)niribuiinn4 al IhL haI￿inLL.￿heLI d￿lIL. gl. Taxation As a rL'gislLrLd lh￿￿lIY, IhL Lhurch is gLnLrally eKLmpi frc)m incomL lax and capiial gY41in% lax. hui n()I friim valu¢ dddLd lax. 1￿LL()vLrd￿1L V(IluL addL￿ i(iK 1% inclu(Icd itl thL LC)41 ()f iho4L itL'ms 1(1 wliicli li TLldlLS. io.

EMMANUEL CITY CHURCH NOTES TO THE ACCOUNTS, continued ror the year ended 31 December 2024 Aceounting Polici£% Continued h). Funds strneture UnrL'.%tricied fur￿% c()mprise th0￿ fund% which IhL truslLc% are frcL I() U.SL fi>r any purtKi8L in furthLrdnLL ()r Ihe Lh£iriiat)IL (IhjLLI.s. UnrL%iriLILd I'unds inLludL dL%ignaiLd I'unds whLfL' IhL iru%lLLS, ai IhLir di*TLljI)n, havL crL'Qled a fund fi)r d %PL'cifiL purpo%¥. RLstri¢lLxJ fund.s ar¥ I'unds whiLh <)rL 10 Ik. USLII in acci)rdan¥e wilh speciliL rLslricii()ns imtX)%L'd hy thL' d()n()r iii tru.%1 dLLd. ThLrL is i)nL' rLsifiLILd lund.. IhL Mi%5ion and ReliLf Fun(t. &sidL fnr IhL purp()%ti% dLSLlitLd in noie 6 11) IhL ￿lX)unt.5. Expenditure on Charitahle Activities Totsl Total Total flinds funds Unroqtricted Restricted Year ended Year endcd funds funds 31 Dec 21)24 31 Ilec 2023 Direct expenditure Mi5%inn iind reliLf pl￿({)raI slan'L()%is EvLnis ￿ind nihLr aciivitics Gifi% ￿1nd hc)n(Iraria Training and rLSIIUILLS 10,(NX) 10,IMMI 127.1178 I I.(XMI 136.168 17,8112 127,(178 15.88.3 1,050 1.1174 1.874 145 i&,voo 155I¥5 167A97 Supwrt Costs EstablishmLnt nverhLads E5tdhlishnL'ni staff L(?.%l% l)thLr ()v¥rhLdd. tkpr¢Liaiic)n am()nisaiion 111,Y75 4,21X) 10.Y7.f 4,21K) 9.461 -357U 2,424 fi9,7711 71),997 711.1)y7 90835 Y0135 225 Governance Costs Acei)uttianLy fces 2,1(K) 2,IlX) 2.051) 2,1011 2.1 2.050 Total 238W20 iu.0 20 2S4,772 li

EMMANUEL CITY CHURCH NOTES TO THE AccouKfs, continued fur the year ended -11 Deeember 2024 Expenditure on Charitable Attivities. continued Year ended Year ended 31 Dtt 2(124 31 Dct 2U23 Stsfl The avLrage numk.r (?fLmplnyLL% during ihL yLar was.. ManaBLmLni and adminiblralion ()r Ihc Chariiy NumlL'r ol'slarr lor wh()m rLlirLmcni t￿mLfil￿ are <lLLTuing undLr tn()nLy pufLha%ty tL'n5ion %LhLmL Staff Costs Sidfi. %al(iriL5 EJnpl()yLr'% Nl cantribulion Pensi()n cnniribulirins 122.44_fi 7.6.39 lJ.&fj4 6.518 9.810 131278 139,738 No LmpliiyeLS Larned £6(I.IMX) p.a. or mLirL. Tangible Fixed Assets Fixthres rittings and equIp￿nI Frei.1￿]d premises Total Cost or valuation BalilllLL JI11 l.111.2n24 Addili()ns 2.753,fj21 18,862 I Ixl,gg4 2.¥.fj4,515 22,261 Balantt at 31.112(124 2.772J¥3 2J176.776 Depreciation BdlanLL ai 01.111.2024 ch￿g¢ lur IhL yLar 169.178 -$5,448 70,975 15,549 241).151 711,9Y7 Balance at 31.12.2024 224.626 ¥652A 311.150 Net I1￿k Value 4t 31.122024 2547.757 17,869 2565.626 Net Book Value at 31.12.2011 25154.M3 2.614J62 12-

EMMANUEL CITY CHURCH NOTES TO THE ACCOUNT5, continued ror the year ended 31 December 2024 Debto 31 Dec 2Q24 31 Dec 2011 Gill Aid lax rLt)a* TLLLivablL OIliLr dchiors. PTLpaymLni.% and accru￿ incamL 12.076 9,371 17,672 23,70 Creditors: anxbunts falling due within one year 31 Dec 202A 31 Dec 2023 ALLfu2L Is and dLfLrrLd inLI)mL TL￿all£?￿ L2nd s(Kial %LLuri(y ()Ihcr LrLditors 2.1(Kl 2,617 2,n40 4.1).f.B 7.767 5,456 13160 Restrieted Funds Mission And Relief Fund Total Restricted Funds BalanLL di 01.01.21124 Incojning rL'%C)ufLL% l)UlgT()ing rL%()ufcL Translir.s Ilolllr()m unresiTiCiLd lund 17,661 17,(kn1 I10,(KKJI {111.(KK)} 1Salance at 31.112V24 11291 11291 ThL Mi%sion and Relicf Fund exisis (() provi¢JL I'unds l()r tni&sionary actlvllies and di%a%tcr and p()VLny rLlirr. A￿alYSIS of net assets behveen fllnd5 General Fund Restricted FuA)ds Total Tan,,'blc IIxLd assLI Cash al hank and in hand (AhLr nLI Lurrcni as￿l¢JIll<7b]Iil1lS} 2..56.5.626 537.Y76 2.5&S.626 -549,267 1.3.216 3,116J118 11291 3,128.1119 iJ-

EMMANUEL CITY CHURCH NOTKS TO THE ACCOUNTS, continued for the year ended 31 December 2024 Transactioms involving trusttts and connvied perso l. During IhL yLar end¥d I I IkL'Lmbcr 2024. Rev Y K Sung. a lortncr Iru%lLL, reLLivcd rL'munLrali()n including p¥nsr()n in IhL sum u1£29,210121)2.1 £40.4&)l in hi.% ¢apdLily Scnior Pdslor. 2. During IhL yLar Lndcd.3 I Ik'L¢mlL'r 21124, Mr J Y Sung, san ()r ihL l()rmer RLV Y K .Sung, ILLLivcd remunLrulion including pLnsi(In of£46.4621202.1. £47.9a91 as an employLL ()f Ihc churLh. 14-