Charlty vogl¥tr4tlon numb•r 1188984 (england and Wal•s} EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO LEGAL AND ADMINISTRATIVE INFORMATION Trwtvs Paul Butler (Chalrl Odettè Findlay (Hon. TrèasureQ AbosedeAyomid8 Alagbèleye Isecretsryl Rev. Douglas Wlliams Wane Brockatt IHeaHh and Safety) David Lovell Pastor Christopher Palmer Mark Williarns (Appoint 20 Othbar 2024} (Appointed 20 O¢tob8r 2024) Nuws•ry Commltt•• Mark Wlliams Jill Lovell Sue Pattimore Edith While Eddiong Smth Mavis Ampc+sa Choir Secretary Hon. Treasurer IAdministrator Cowopted member of ECCI Co-opted membor of ECCI Nursfjry Manager Ilo 31 January 20251 Elder5 Rev. Douglas WINiams R¢v. Alaguthurai Ratharas Wane Bro¢kett Bentley Greaves Rthard Irish Roshad GSbbons (Reslgned Aprll 20251 Pastor Christopher Palmor Dayamanden Permale Paul Bombo David Lov811 Joe Stephens Danlel Ratnar88 {Rè8lgned March 2025) Charfty numb•r {EnglAnd •nd Wal••l 1188984 Prfnclpal addre The Gr8onl8af Centre 6749 Green18af Road Watthamstow London E178QP Audltor Caton Fry & Co Ltd Essèx House 74 The Shnjbberfes Georg8 Lana South Woodford London E1818D Banker• Barclays Bank PIC LeiSter LE87 2BB Triodos Bank Deanery Road Bristol BS1 SAS CAF Bank Ltd 25 lQng Hill Avenug West Malling Kent ME194JQ Sanlander Pk 2 Trilon Square Regenfs Place London NW1 3AN
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO CONTENTS TN8lee8' rewi statem9nl of tru81ee8' Mponslblliti9S 13 Independent aLKlitoV$ rgport 14-17 Statement of financaal activibes 18-19 Balarth shegt 20 Slatement of cash IIows 21 Notes to th8 finandal statements
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The trustees present their annu81 report gnd financial ststemonts for the year ended 31 August 2025. The finanrial statements have been prepared in accordance with the a<tounling polides set out in note 1 to the financAal statements and comply with the charitYs goveming document, the Charitie5Act 2011. FRS 102'Tre Financial Reporting Standard applic8ble in the UK and Reputlic of Ireland. and the Charities SORP"Accounting and Rèporting by Charities.. Statement of Recommended Practic8 applicabl8 to chariti'es preparin9 thèir accounts in ac¢ordgnce wf(h th8 Finan81 Rgporting Standard appli¢abltr in the UK and Republic of Ireland {FRS 1021.. Emmanuel Community Church IECCI) is Constituted as a CIO and registered wrth the Charity Commission under Charity numbfyt 1188984 with thè principal aims of advancing Ihg Christran faith, ihe raliaf of pOty and NIc&S for the publ benefrt localy, nationally and worf&wtde. The Trustees confirm that they have referred to the Charty Commission's guidance on public benefrt and consider that the actiVe$ of the tharity meet those objeotives and provide a beneffit to the public. obCtIV•S And A¢tiviti•• The pury)oses of the Charity are". . The advancement of the Christian farih by the prodamation and fvrtherance of the Gospel of God conceming his Son Jesus Christ Ihe Lord. Preaching and ta8ching oflhe Word of God by Ihe Church in accordance with the sL2tement of fundamantal twth$ of Assémblies of God in Grèat Britain and Ireland las approved by the gener81 council from lime to timel. • Furthéranea of associatgd thaiitable servic for the public benefit Irxaly, nationally and world-wide. Thi5 report celebrates our lrfe together in 20245. We hope that you enjoy reading it and that you will be inspired lo tak8 hold of that for which Chrfsl Icrf)k hokl of you. A Common Vision ECCI Is a body of believeTS With a vision lo see people, localy and worfdwide, experience thè love of God and walk wilh Jesus on a daity basis. A PractTrcal Mission The heart of our mlsslon Is to seNe tt)e ¢ommunTty relèvantly. This means fjnding out what nèeds there are in our locality and assists.ng ¥th services lo meet these needs. Where need is in the international community. 10 8881st by providing financial support or labour where appropriate.
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 We have over 30 actNe mlnlslrie8 Within thè Ilfe of the church airned at supportlng those who Sttend our serwces and also working wilhin the local community. Non8 of these activities would happen wrfhout the many volunteers who give $0 Willing and freely of theii lime. We extend a HUGE thank you for all that you do lo assist the thurch and the kjcal community. Here are just a few of the adivities provided ty our voluntsets: . Bgrgavemenl Team Connex. small groups for fallowship and teaching . CreativeArts . Creche- in housè for Church services . Foundalbn fellowship for those with Special NÈeds Friendship Hour- weekty group for the elderty Hardship Fund for th9$9 in finaniial need Little Leaves waekly toddler group - Lone Parènts Group Missions Rophe Coun3elling Semces . SrItY Team for in-house events . Safeguarding Team - Sthool of Worship for lea¢hing in worship . Youthwave- for young people from 11-18 yrs Premises hlre . CAP Money Club and Job Club . Foodbank for the k)cal community . Cuttivate YA a group for young adults Emmanuel Football Club. . Eyplorers- for chilJren from age 5-11 yr8 French speaking fellowship Frontline Men's Ministy Group Kintsugi Hope prowding wellbeing aclivilies . Llve Stream Sèrvice Family Life Team Pastoral Visitation Team . Prayer Group Prison Visiting Minis1ry . Sistsrs in Unty Womèn's Mlnistry Group . Tamll Speaking fellowship Emmanuel Communlty S¢lM)oI. The founding s¢thool of The Emmanuel School Trust. Tho sthool, an initialwe of ECCI, has renewed ils focus on its vislon of being A Christian school in the heart of Walthamslovl Ihrough engaging regukrfy with the Ioc81 community. The sthool continues to work with local churches and the Leylon Orienl Trust- ECCI works closety with ECS to provide support where it can to the children and their familiès. Emmanu•l Commuftlty Church Nurs•ry. After many yèars in operation. and due to falling rolls, sadly the Nursery Closed at the end of thè summer term 2025. The Trustees wish lo thank all the 51aff and tmMIttee members who have worked 80 diligentty over thè yèars lo make the Nursery the SUesS that it has bean. Foodbank. The foodbank ntinueS to be a popular seNce we offar to the bcal communty. Due lo the size of our fa¢ilty, we ¢an only serve 35 people per week and regularly have lo i&dife¢t additional people lo other food banks. We have a strong 18am of volunteers to who collect food from supemiarkets and serve on the day. A good number of churd) m8mber8 8UPPOrt the food bank financialty or by giwng food. The freezer room has now been extended and we have made good use of this space for fo1 storage. We have been able to support a few foodbank clients with app.ng for housing. understanding paperwork, making doctors, appointments, ferTIlS lo our oiunselling service and offgTSn9 0 frigndty e8r when someone wants to talk. Food given by sup&markets has slartod lo g8t18s$ and sup¢mark¢t costs have rison consistenlly in the last year. bul we still manage to Tun the group SLJe£e3sfully.
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 ECCI T•milSpeaking F•llowsh Thé Tawil Fellowship is devoted to shartng the go$wl and seNng the Tamil ts)mmunty whh compassion and purpose. Vve have been actlvefy supporting Tamil families in need, particularfy in Sri Lanka, by sending dothing. books. and gifts for children and theii famlies-bringing hope and encouragement during ¢hall&nging timgs, Al the same time, we have 8¢&d a strong focus on the young people wihty) our congregation. By bLHlding and developing our social media platforms, wè aré encouraging youth and young adutts to take an active role, fostering leadership, creativity. and deeper en9agement In the Iwe and mission of the church. Utth Leav•s Lrtlle Leaves meets on a Monday moming btheen 10.'00-11'.30 at the Genlea1 Cenlre. Our aim is to provide an excellent slay and play group for children under 3 years old, where rith relationships can be built beeen us and thg who bring them. We want our guests to know we are part of ECCI and seek lo make that link dè8r in our advertising, spae¢h and inwles to seasonal 8vents al Church. Ouf core team is S, which is sufficient lo cover set uplset down and refreshments. However, more voluntèers would be welcome as tr8 is no 51ack in the systeml We receive much thanks and appreciation from our gues15 and are al capacity m051 weeks. One of our ¢hildminder guests brought an inspe¢loi wlh her one week. who gave us worhderful feedback. Including 'you have covered areas of the pre5th001 curriculum. and Mhis is one of the best groups I've èver been to,. We know the group has raised the profile of ECCI and would like Ihal to lead to peopla coming to our church. Friendship HourfFH). Friendship Houi exis15 lo build relation8hips. 11 1$ open lo all targeted al the oldèr members in our congregation and the widèr MMUnty. We meet to support, learn and pray with and for each other and to have sociable actiwties that encourage sharing and talking and enjoying each olherfs company. FH meets on dneSdaYS from 12.45 to 2.30 stsrting with a Santh4h lunch. have fun anij laughter togethei and provide an opportunty for mutual Support. FH providès an oceasion to encourage one another. Wo offer a listening ear or a way lo woth through problem$. The vohjnleers that help run the ministry need energy to continue as all volunteers are over 60 retired or semr retired and busy with other commitment$ in the week. We started in Seplombgr 24 wilh ts¥o new volunteers who were willing to be involved in dearing the tables and washing up. Onè othèr male volunteer comes 8very other week dua lo work cornmilments. We also gained a new male regular volunteer who comes on the week that our other male volunteer is working. Having men ¢)n the team has been a real game Changer for our male partiCiP8nts and we really value them. We have 3 volunteèrs who renewed their Food Safely and Hygiene eourse online in April 25 so we have S members of the team could preparè lunch including the member of the Office team but he is better placed to help with setting UP tablas eady and washing up. We are very grateful for all this help whlch means Ihat the people on the rola preparing food dont have to arrivè until 10am. Helping to load the dishwasher afler lunth gnables more of the voJnteer8 to be in the room during the SEOn after lunch. all enjoy what we do and work well as a team. The older people who come to FH ara very open lo n ideas and very vmlling lo join in anything new. They partiC4pate. offer suggestions and share and are very welcoming to naw people and this mak•$ FH very 3ucces5ful. Adivitie5 are very varied and use the sknlls and craativty of the team as well members of Ihe church invTted lo be wsiting $pe8kers or entertainers! FH partiriparts have ideas of actwities they enjoy loo individually or as sm811 groups. We havè tabletop games Word searches and Cro$$words. Plgnty of Ouizzes and bingol A church member CA)mos regurtY to play instruments and sing. have thair or gentle èxercise afternoons, aStIonS and answers and plenty of craft and creative activitiès around Christma5 8nd Easter. Various members of the church have coma to share Stories or a Bible Message and we have a mission aftemoon oncè 8 year. This year it wgs a speakei from The Leprosy Mi55ion. Sh& was very passionate with èxcellent knovAedg8 and visuals. Many people didn't realise Leprosy was still an issue in poorer comffjuniti85 abroad where there is still a lol of ignorance. In July for our last session of the year wè aayS go to Lois and David's gardon for a Summer garden party. This is not lo be missed and we 9el all our partiapants therè by any mÈan$.
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 FH part1p8nts ean bring along friends and family if they are Msiling and are given a warm welccffle. This year we have welcomed 2 new members frorn the church and 1 rnember from the ¢ommunity who has some laarning dTfficullies but frts in w911. Bul we have also lost three regujar mamb&rs ftom the chureh who cannot attend anymore due lo ill health and we do miss thèm and the input they gave. Our attendance varies from 12 10 221 FH is valuad by the members and the team. We have become a close group all benefiting from getting to know a new set of people in the chuf¢h. Our impact can be measured by the enthusiasm of all who attend both as members and as volLJnleers although thérè is littl8 b&Sen u$ when (t come5 to agell Roph• Counselllng Servi¢• IRCS) Thé seNi¢e aims to prowdè professional couns811ing lo anyone in Ihg Church or community. We offer the service to anyone with no restriction5 on where they live. We do most of our ¢oun8elling voa zoom since covid as peoplé prèfèr thi5. There are 2 active members of the counselling team and one person who offers their time occasionally. It has been an ongoing <allenge to gel others lo join the team and make the ojmmilmenl lo offering a free semce. The service has been successful because clients conts'nue lo attend Iherapy and lerTaI$ come through word of mouth. We work with individual adults and couples. We receive fin8n¢i81 support from the Church for insurance, supervision and training. Wè have been able to he¥) people through the challenges they have faced. We have reco9nis8d that mMunication tends to be the common denominator. Prion Minlsty. The Prison Ministry aims to reach out lo peop in pris. encvuragin9 those who already have a farfh and spreading tha good news of God's love and Hi$ Irfhanging power lo anyone who doesn't yet know Him. take sèM¢es in prison, pray with people inside and continue lo support them in prayer after our visits. Wg have 12 volunleeTS in tha Prison Mini51ry.' Tt is a very faithfvl and prayerful group. We have tsken 20 8ÈNees in prison during thè given lime period: these havg bgen to Chglmsford, 8elmarsh, Highpoinl and Swaleside. Good links have been maintained with the Chaplains at these prisons and they welcome our visits.11 is an honour foi us to be INsted to load the sÈrvi¢e8. A$ w811 as being a Prison Ministy, we 8180 run a Connex gTOUP. Ezekiel Ngotho and l Tun Ihe Prlson Ministry and the Connex Group together. The prison team has always prayed together regularty and. since becorning a Connex gTOUP, we meet fortnighlly on a Monday. Some members of the Connex Group are nol part of the prison w$ibng team, but have chosen lo be part of the group because they want to support the prison work in prayer, whith is fantastic. also inform the prayer learn aboul our wsits, $0 that w¢ have prayer covering on the day. At the Connex Group, among51 other activities, we pray for the prison work...for the Chapl8ir15, for the prisoners and the staff,. we aayS pray that the Lord will open th& doors foi us where He mean5 US to go. In terms of resources, for security reasons, we are Ilmilwj in what we can take into prisons. We Èke our own equipment into 2 of the prisons and have very rècently produced a new 50ngbook, which we can use in the sthvices. Ajlhough we cannot phy$i¢alty lake our Imyn copies into HMP Belmarsh. Ib8causg of the p088ibility of taklng drugs in on the paperl. the Chaplaincy there print it out each time and gNe il to the prisoners afterwards so that they can read the words of the worship son98 and medltste on them. Security is, understandably. always an issue in prisons. 11 is a ¢hallen9e lo keep up with ch8nging rules about what you can and can't lake in," In 2 prisons, we now havè to scan everylhing in. because no paperwork is allowed. Afso. the seeurty forrns that people havo lo fill in befoio any visits can be made are very time-con8uming. The Prison Ministry Is still going well.. everyone in the team takes part in the servicès and has 8 great hèart for the mini51ry. We atways welcome new members. The prisoners enjoy spaaknng at)d praying with people on the team and we are $0 blessed that, on a regular basis, wè s•8 the ministry making an impact on those we meet.
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025 Chrf$tians Against Poveity CAP aims to assist delegates, from both ECCI and elsewhere, lo evaluate their current financial situatitin and lo assi$l them lo rn4ke posrtive changes to alleviate them being conslraingd by IheS1 financial is$ue. We show and t8ach others that wlh a few simple changes they can mak8. delegat•$ can mov8 loard in Ih8ir lives without being constrained by their Current situation and show them good bibli¢al ffinancial stewaidship. AJob Club is available. During Ihe year we provided training to a few delegates who attended thè food bank. also facilitated a course for delegates from'Branches' Mth whom we have a ¢lose link A CAP 8perial Sunday ha5 been scheduled for June l July later this year. 11 wiu be an opporlunity for a speaker from CAP to promote the pro9rarn to the congregation. This would be an ideal time to try and recrurt more people, discuss with those who have an interest and promote the work of CAP in tho community. Sund•yR•freshments After ¢hur¢h on the last Sunday of èaeh month we prowde lea. coffee and biscuits elc. downstairs. We are seeking to encourage church meMr$ 10 stay a little longer, get to know each other a Irtt better and 8lren9then the bond$ of the thurch ci)mmunily. It 15 our cunning plan that a simple beverage might encourage people lo Inlerad with each other. There is something about drinking tea and coffae togèthèr that invi185 conversallon. Our team gained 2 more rtyular members in September 24. one from Found*ion Fellow$hip $0 now we ar9 5 with others willin9 to cover rf needed. and also lo help tidy away at thè ènd. Wo each have our 01 jobs and know our routine. We like lo make )Ilter coff98 as opposed to using an instsnt jar In the hope that we might enticè pèople to stay. The refreshment service Is 8dverti8ed in the ECCI email news at thè bèginning of every month and 81s0 in the Communty News on Sunday mornings. Numbers hava en picking up and we feel that thèrè is a bigger core slawng regularty TIOW. Less people stay upstairs to tslk instead of comin9 down deswte there being a coffee machine upstairs and there being very few chairs available to 511 downstairs though logistically il is hard to S86 how we could prowile for this given the other requirements of the hall and limited capa¢tty to store seating.we have seen great su¢¢ess in enticirvJ peopte in on special occasions indjding fruit after Ihe Dani&l Fast. ourselves have benafrt•d gr&aUy because while around serving we get to know people better as we chal over the counter. FmntLin• Front Line's aim is to mobilise and eno)urag8 men al ECCI to develop sIrg relatitinal bonds and to engage men in reaching the unchurched through so(aal engagement wthin the cornmunity. 11 is our desire to see men develop strong spiritual growth. Ilouiish in their God given potential, serving the local church and beyond wrth their talgnls and skllls. FrontLine also help8 Emmanu81 Communty School with gen8ral low- vel maintenanc• and tidying up when required. Tha mon mel up for a few breakfasts at the Toby Cavery throughout the year. We have a speaker lo come along to speak to the men. W8 usualy gel between 3040 men in attendance. In Odob8r 2025. our men attended a men's conference at Not Church Sn Dartford. The men real Ilked thi$ and we will attend 8galn thls wr.
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGusf2025 Slst•rs lft Unlty Sisters in Unity'5 aim5 and obje{Ve8 are lo provide fellohIP for the ladies of ECCI, to enable strong relationships lo be built with each other, and deepen their relationship in Christ. Our adl¥hieslhis year have included 'Walk & Talk, in Epping Fore81, Saturday morning breakfast- consislènlly welkattended. Her• there is an opportunf¢y for the ladies to bring unchurched friends and famity along, Mother8 Day service, T8n Pin Bowling, Zoom prayer meetings and a onè4ay conference. We thank everyone who has volunteed their time and resources, to mak8 our events SLwssful aTrJ would love to See even more women gelting involved in organyiing and supporting events. Explor•rs Children are al the centre of what we do at Explorers on a Sunday. We provide. a safe, caring. and fun space, where children can leam more aLkiut God's word in a way thBt is rèlevant to them. We enUrage each chlld to take an active part in al elements of tha programme, especially during smaH group discussions. wh¢rg th8 message of the day can be explored kn rnore dètsil using que31ioning. The chlldren often hav• their own questions that tY wanl answered in relation to their curiosity and understanding. Durfng the year. the chiklren were gngage(l in the children's service. and some partIPated in the N8tivlty, whkh all¢)wed them lo takè an aclwe role in the rnain svo. The year was not without Challenges. we saw a ri$9 In ¢hildien coming to &xplorers with additional needs, which strelithed the ¢apacAly of the team. èspecially 8$ expertise were limited lo deal wilh some of th• challenges pte5ented. As a result. the team mel in April 2025 and decided to reduce the sessions fr wèekty trj bweekty, Mlh thg aim of hawng all leaders present on the week$ Explorers was tunning. This would help with ensuring there were enough leaders to managè thè children. 8ny issuÈ$, and 8ny leader absences du8 lo unfores•en circumstances. The new arrangement worked well and helped as one leader stepped down before Easter and hvo at the end of th8 yèar, for various reasons. We werbl from nine leaders and junior leaders lo seven leadgrs and one lunlor leader. The number of children in attendan varie$ each week, and 81 the end of the year. 6 of our students completed their time al Explorers and progressed on to youih. As a team we continue to do our best to serve the children's minlslry, knowing that what we do has the potent to Iran5frym thildr8n'5 lives for God's glory. Musle The worship team desires to see God glorffied and H18 peoplè refreshed, healed, and delNered thrwgh worship. We believe that there 1$ pow&r in praise and worship and antiapata the prophelic voice of God during OUT worshlp services. We Currently have 18 members. and in thg last yoar have welcomed a new singer. Recruitment continués to be a challenge for us, which means that fwrrenl learn members are caled on to seNe morè r89ularly, which we do our best to avoid. We have idenlified a couple of young people who play instruments, who have expressed an interest Sn joining the team. We inwted them to leam a few simp16 songs arKI familiarise themselves with the Instrumènts. In Juty 2025, we held our New Songs Day, whare the whole team ¢iJmes loggthèr to felk)wship and learn new songs to add to th& churth repertoire. Operationally. we remain unchan9ed, we rehearse on Thursday evenlngs and sound ¢he¢k on Sunday momings. We have not pur¢hased any n8w •quipm¢nl. Hardshlp 'Serving tha Community Relevanw is ¢entr81 lo ECCI'S Mi8sitin Statement. The Hardship Fund provides a practical and effective means of supporting members of our church and the wider communty who arè experienang exceptional finanaal drffi¢ullie$. During the period. we have b88n able lo off¥r financial support lo four families. Many indimduals face drf19rent challenge5. and it is a real blessing that the ongolng generosity of our church community enables LSS to provide sUPPOrt as d8mOn5tral in A¢t$ 2.'45.
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 If you become aware of 30meone in need. or if you yoursèlf require assistancè. pleasè call into thè office or speak lo one of the Leaders at ECCI. We arg always happy lo have a conversation lo see how besl wè be ab to support. Be assured that any disdosure will be treated with the highest Ve1 ol confidentiality. Lone Parents The aim of the Long Parent ministry is to support each other practicaty. giving tho embracE of bdonging. emotionally and spiritual. Our ministy has incr8as8d by one, from 3 to 4. Our ¢hallenge8 are getting to know the lone parents. we have new m9mbers and sitorS who wè have not r•ach•d as yet. Our lasl year success as a l&am, we were able io reach oui to some families that have become new bne parents. Our aim is to present allowing them to know they are seen and supportèd. Our outreach and support has royed into one. They are invited lo meet, eat and share as parents. giwng the d)ildren lime to foster friendships. I havè sèen stngth in the children as some know each other from ildren's church. As a team leader wrth my team, calling and praying for parents is key - when there ara issues OT situations thèy have not experienced before. Diredion and wsdom from th• Holy Spirit has strengthen thairjourney. Ch8nges we are fostering. is home Msits, this is very important lo the parent, il is a lime when they have exPssed really being saen wrth the opportunty lo share how they are feeling. with this support il helps them lo grow and be tha besl parent they can be in the c4rcumstances facAng them. At the 9nd of the 2025 we gave grft vouchgr to help with their shopping. W•lcomo Toam The Welcome Team h89 two distinct functions.. To be the wèlcoming face of the thurch during servw. greetlng altendeès and helplng to ensure thelr comfort. To serve as stewards throughout the soth. This Indudes overseeing the collection of the offeiing.. prep8Ting and replenishing thg coffeè m8¢hine- managing lights and ceiling fans.. supervising seating.. carrying out attendarth counts., assi8iing with the stairlift and aceass for thos8 with limit8d mobility., dislribuling and colledng communion cups,. passing prayer and praise ¢ards to th• Se1¢9 host.. and supeNising any wacualion of the building rf required. The 1¢om ¢urrently consists of 15 active volunteèrs, whid) 18 fewer than in prewous years. Some mernbers 8rÈ taking lime out due to poor heatth or other personal commiiments. and recruitment has been lim¢ted. Many team members are al80 Involved In other ChUh minisliie8, which can restrict their availability. We operate on a rota system and aim for each member to s8Ne one Sunday per month, wlth a tèam of three schedUd each Sur)day. However, due to current numbers, there are o¢¢a8ions when On two team m8mbèrs a available. Filing the rota and tnaintsining a fair and workable balance for all members conts'nues lo be a regular challenge. Looking ahead, we hope to enga9e wlh the Youlhwave Team (young churth members aged 11-191 to assist perhaps one Sunday per month. We also plan lo be more proactwe in meeting together as a t8am, to di$wss our roles and ensure everyone remains informeij 8nd supported. Overall. the Welcome Tèam 18 a gtrong and 5UPPOrtive gfOUP, with gocd communicaoft maintained through atsApp, ènabling u$ to Stay connected and support one another &ffecbvely.
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Pr•y•r TM The Pr8yer Tearn has 8 volunlews. Some of the team have had health i$sue$ as w811 as increased family commitment5. We continu9 to meet beek on Saturday mornlngs,. this Ss rnalnly on zoom. We pray for our leaders, trustees, ministry streams. congr•gation, ECS, the communty and other needs. We also take il in tum to share a wold wilh the team. We meet for preservice prayer on Sunday momings, hNO or of th• congregation sometime$ joln us. All the team are now on the rota lo lead pr8yers on Sunday8. HostAead the bimonthty Wednesday Morning prayer meelings. We have been able to encourage other church members lo bring the Prayer point$ 8$ well. Wg led the mominglevening prayers during Holy week. As well as fv40 evening prayer meellngs at Genreaf. Marriap Alatte Thè marriage matter5 ministy consists of elghl marriage mentors who are all volunteers. This t) coms under thè umbrella of the welbeIng Stream. The core aim of the team is to prowde support, guidanf*, and lo help Coupfes build and m8inlain strong, heatthy marriages. The team runs 8n eight sessional Marriage Preparation programm8, to ensure that couples are equlp with 8 solld foundation. expectation and understanding of marriage arHI to help Iho$e who arg already married navigate some of the highs and lows. Som8 th8 chalenges ld are.. . Fin3na81 constraints.. which has seen us used personal resource$, this will be $ustainabl¢. . Th8 demands of long hours supportbng COUpS facing marital challengès . Balancing of volunteers, own fafftity lrfe. marriage and ministry Commitments. We giv8 thank$ to the Lord for His gra at work in many marriages that continue lo grow from strength to strength. The le8ffl'5 commilrnent to quartedy meetings has enabl8d us lo touch b88e, pray and dl8CUSS the way fornvard together. Over the last 6 monlhs, we have been preparing frjr a Marriage Enhanc8m8nl Day. whh will bring together 25 couples. {50 peoplÈ). induding the facilitators. hopè the event will provido an opporlunity for couples lo reffect on their marriages and strengthen their relation8hips. We have learned that our help and wisdom come frorn the Lord in all that we do, particularly in Ihe facAlitation and mentoring of eouF488. The material used in preqnarilal coun8elliny ha5 been updat8d, but il is in a stalo of Ilux as we continue lo make 8daplalions. Bereavomeftt Team There ar8 5 members In our Team. During this year. our maln duties are to assist our bgreaved members in our chufch with emolional, spirrtual and pradical supporL Any practical holp that is needed, they are redirected lo the relévant departmgnls. During the period, Ihe main 5UPPOrt that was n8¥d&d was to give a listening ear. a shoukjar to cry on and to Pray with tham. In our roles we also $9nd flowers and Bereavement ¢ards. This is lo reassure them that they are not alone.
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO TRUSTEES, REPORT ICONTINUED) R?R THE YEAR ENDED 31 AUGUST2025 Sometim¢s, going into their homes STttsng with them in person, they find supportNè and not alone. Ov•rseas Imp•¢1 Compassion.. in parlnership with Compassion UK. we continue lo sponsor len children In Effiakuma, Ghar)a through 8 monthly monetary donation. At Christma5 we make an additK¢nal payment 01 £30 per child and £50 donation per care worker {10 staff) at the orphanage. One by One.. Wé ha eontinued Ouf partnership and support the work that by One charity doo$ throughoutAfrica and Souih Asia by contributing a monthly finandal gfft. London CMY Mission.. We continue to support Emmanuel Chanda monlhty for the work that he does with London City Mission. Flnan¢lal rtview Thè Charity's work is entirety reliant on al voluntsry income from ils donors bl local aLthority grants to fund the operation of the Nursery. In the current year. ECCI rèceived total income of £532,32212024= £S42.084}. A totsl of £621,241 12024 .' £566,257) was spent on the pubh'c benefit of aclivrties ofthe d)aiity. The Charrty suffered a deficit of £88,879 P024.' Deficit- £24,173). Total luni15 as al 31 August 2025 wgrg £3,244,33112024 .' £3.370,936) of which £37.73112024 .' £52,281) was restrr¢ted and £3,245,28612024 .. £3,318,675> was UnStriCted. 01 thè unrestricied fvnds £2,959,612 12024 .. £2,946.9941 relatad to L8nd and Buildings (net of secured debt) whieh Ss refleded in a sep8f8le designated fund. Unrè$lri¢ted funds as al 31 August 2025, excluding those related to tangible fixod assets. were Iherefoie £284,71912024 .. £371.6811. £136,97912024 £227.9521 of this has been designated by the Trustegs as noted in Nol8 19. Thi$ leaves £147,740 {2024-. £143.729} in general fvnds. Rgseryes pdl¢y The Truslee$ poliry is to hold a minimum level Df funds lo ensure that operations can continue shId there b& a downturn in income or unoxpgctgd need. Therefore, the charity should hold funds amounting to at18asl three months operating costs, plus committed expenditure. This equates to £128,444 compared lo general serves al the year ènd 01 £143,729, a surplus of £16,83S. Whilst reserves are higher than the reseNes largel the surplus can be used lo mitigate the expecled in¢rea$g In Inflation which was not factored Into the original budget wh¥n thls was approved. Risk M8nagemgnt The principal iisks facing ECCI indude.. Fluctuations in voluntary Income. whith Uld impact Ihe sustainabilty of key ministriès and outrea¢h programmes. Thère is also a reliance on a limited pool of volunteers to deliver e$5ential $erwces, which poses a risk rf volunteer availability declines. Additionalty, regulatory Changes in safeguarding. tsducatson, and data protection could require re$our¢e adlustmenls. New Local Auihority Parking Rastrietions which, rf implernenled, could see a reduction in chur¢h attendOre. Attendees hava bèen signp08ted to the Selbome Walk car park whith is a short walk away. Succession Planning acro$$ all ministries to ensur8 that the oulr8ach programmes can conllnue unhindered. The trustees wil continue to monitor these risks through r&gular raviS and updated policie$, supported by strong governance and financial oversight.
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Four of our Registered Partners help u8 lo maintain good safèguaiding slruclures al ECCI. Our Safeguarding Offi¢er is a Barrister, and our Safeguarding Deputy is 8 Socaal Wother, both bring skills and experience to this role that ar8 crucial in helping us run our promsion with excellence and care. W8 have a Safeguarding policy in place whth is reviewed on a yeady b8sis. We also run Saf89U8rding Tiaining for our staff and vtslunleers on a regular basis. ProspectN8 volurrteers al ECCI are expected lo be a Registered Partner of our Church. showing that thay are willing to follow our Structure and l&adership. Thoy also compl$le a DBS check and go through a short Interview before being allowed lo seThe in a Departmènt of ECCI. Som8 of our dgpartrnenls also obtain referencès lor our volunteeis. Regular reports are provlded lo Tnjslees and any urgent matters are immediately reported to Pastors and Lead Tru$tses by safeguarding team. These 8tructures hèlp us lo ImpMent safo standards for all our useis and volunteers. ea thand We have a health and safety polw and a rangg of risk assessments and procedures in pl Wh 8ra regularly reviewed and updated. There are measures and proc8sse$ in place lo help us to maintain safe &nvironrnenls vthi¢h ar8 monitored by staff mèmbers and overseen by a Trustee. Structurv. governanc8 and management Emmanud Chri$tl8n Centre was estsl$hed in 1926 as part ofAssemblies of God in Great Biitain & Ireland. and subsequently as a separate chanty by a Trust Deed dated 16th January 1997. To re)lect ts ojrrent identty more a¢curatety. in 2015 the charity changed its name to Emmanuel Community Church Internation81 IECCII. ECCI was registered as a charrtab IncL*rporatèd Organisakn'on ICIO> in April 2020 and is govemed under if s Conslitution. The trustg9s who served during th& year and up to the dale of Signature of th• finantyal statements were.. Paul Bulier {Chair) Odette Findlay (Hon. Treasurer) AbosedeAyomide Alegbeleye {Secretaryl Rev. Douglas Imlliams Debra Duncan-sifvera IHRI Wane Brockett {H•ahh and Safety) David Lovell Pastor Christopher Pakner Mark Williams {Appoint8d 20 October 20241 (Appointed 20 20241 IRe86gned 27 JU 2025) ECCI Is ovetseen by a board of 9 Trust. 5 of whom are ele¢t8d by thg Registered Partnars of the ¢harity following a vole. Théy remain in post for 2 years following vA)i¢h they ¢an sland lor r&ele¢tion. The Senior and AssocAat8 Pastoi are aulomalicaly Irusleès. The Sènior Pastor appoints an additional 2 ofthe 9 trustees from among the Elders. These 4 Èlder trustees remain in post indefinitely. New Iruslees are appointed from within th& ¢hureh. Prosp&ctivo c8ndld8tes are voted on by the règblered partners al a speualty called Exlraordinary General Mèaling. Candidates need to obtsin 7SVA of partner votes lo bè appointed. 10-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 The board meets 6 limes a year to oversee the administration ofth& tharty. The day-tfrday administration of the d)g1ty is delegated lo the Administrator and 10 several teams and committee3 which operate within policies and procedurès laid down by the board. The various sub-wmmittees carry out 8peo.fic tasks and make recommendations to the wder board for consideration. The remuneration of key management personnel is set by the no$81ae Tw81ees and follows a process that consider5 responsibilities, qualif1¢ali)S, and benchmarks from comparable roles in similar organisalions. Where applieable, external salary surveys and charity sector guidelines are referenced lo ensure fairness and Iran8paren¢y. The benchmark for pay award for pastors is based on the AOG salary guidelines. Pay awards for other staff members are based on comparable posthon5 in the wi¢Jer inilusty and London Lmng Wage guidelines. Pay rewews are conducted penodi¢a1. No trustee re¢eive8 r¥rnuneration for their duties. Trustees and Elders havg undgrtaken externally faalitated sessions on stralggy and developm9nt of ECGI cio. The activitres of ECCI are promded by several departentS who are allocated a small annual budget Each departsnènt has a leader who is also the budget holder. The department lead8r is responsible for monitoring the activities of ils department and evaluating the effectiveness of its activitie$ in the light of the ¢harity's objectives. W& aim to rewew all departments on a threfryear basis lo consl¢Jgr Ihelr progress, development and viabilty. Looklng Ahead Continued partnerships Yth schools. missions, and communty projects are cèntral to future grcfyylh and as iesull ECCI aims to strengthen and expand its community outreach by potenl(al development of a new Community Hub model lo centralise thasè actswlies and provide greal8r focus on growing volunteer teams. enhancing training, and increasing support for mini3tsies such as the Foodbank. Counselh'ng Service, and Youth Ministry. There are plans lo Review the risk register by Trustees. Discuss str8legic priorities for ECCI regarding Maximi9 the use of ils assets. Foeus on succession planning within the oryanoalion. Financialty, the charity intends to build free re$erves lo meet its policy goals and ensure long-term suslalnabilrty. Auditor5 The auditors, Caton Fry & Co Ltd, will be proposed for re-appolnlment 81 the forthcxjmlng Annual General Méeting.
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 trustee5' report was approved by the Board of Trustees. Paul Buller (Chair) Tvusta• 18 April 2026 12-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2025 The trustees are responsible lor preparing the Tru$lees' Report and the finanual $tsl¢mtrnts in a¢¢ordance with applicable law and United Kingdom Accounting Standard3 {Uniled Kingdom Generalty A¢pIed AwL)unling Practs'cel. The law applicable to Charities in England and Walès requirès the Iwstees lo prepaie finan¢ial ststemenls'for èach lthancial year which give 8 true and fair view of the state of affairs of the charity and of the incomlng resources and appfication of re$our¢es of the carity for that year. In preparing these finarKkal statamènts, the Irusteas arè required lo.. select SUttabl8 accounting polie5 and then appty Ihern consistenlty.. observe the methods and principles in th& Charities SORP 2019 IFRS1021- make judgements and estimates that are reasonable and prudent; slate whether applicable accounting stanijards have been followed,. and prepare th& financial statements on the going concarn basis Ljnless il 15 inappropriate lo pre$unE thot th& charity wlll continue in operation. The Iru8lees are responsit4e for keeping sufficient accounting records that di$ck>se with reasonable accuracy at any lime the financlal position of the charity and enable them to ensure that the financAal stalements compty with the Charities Act 2011, the Charity IA¢counls and Report$l Rggul8tton5 2CKJ8 and the provisions of th8 conslilution. They ar8 also responsible for safeguarding the assets of the Charity and hence for taking reasonable Steps for th prevention and detection of fraud and other irregulariues. The Iruste8s are responsible for the maintenan¢8 and integrity of the ¢harfty and financlal inforniatKn included on the charty's wèbsite. Legislation in the United Kingdom goveming the pieparalion and dissemination of finanaal statements may drffer fiom legislation olherjurisdictions. 13
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO Opinion We have audited the financial statements of Emmanuel Cornmunity Church Intemalional CIO (the 'charitll for th¥ year ended 31 Augvst 2025 which comprise the statament of financial actiVTties. Ihe balance sheet, the slatemenl of Gash flows and notes lo the financi81 statements, including sigt)fficanl accounting polic$. Thè financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, induding Financial Reportin9 Standard 102 Th& Finantt81 R6porting StAntlanl applic8ble in t UK and Reptsblic ol Imland (United Kingdom GenerlY Acceptgd Ac¢ounting Practice). In our opinion, the financial stBtements'. give a true and fair view of the stale of the chartys affairs as at 31 August 2025 and ol it$ incoming resources and appliCatn of re$our¢¢s. for the year then ended., have b8en property prepared accordancE with United Klrrfddom Generally Accèptad A¢¢ounling Practi¢e,' and have b•8n prepared in accordan¢e th the Chadligs Acl 2011. Basls for opinion We conducted our audit in accord8nce bwlh Intemational Standards on Auditing {UKI IISAS {UK)} and applicable law. Our responsibilith8S under those standards are fvrther described in the Auditorfs 18sponw-b1freS forlhe Audil ol the fin8n¢ial stalen7ents se¢lion of our raport. We are independenl of the charity in accordan¢g with the èthical requirements that arg relevant lo our audit of the financial $18lemenls In the UK, induding the FRQs Ethical Standard. and tha provisions available for srnall entsties, in the cirujmstans set out in nolo 25 to the finandal slalemenls. and we have fUilled our other ethical rèsponsibilities in accordance with these requirements. We believe that the audf( evidence we have obtained is sufficient and appropriate lo provlde a basi3 for our op(nion. Con¢lu$ions rnlating to golng conc•rn In aUdIng the financial statements. we have conduded that the trustèes, us? of the going ¢on¢gm basis of accounting in the preparation of the financial stslemen15 is appropriate. Based on the work we have perfom)ed, we have not idènbfied any material uncértainlle$ relating lo evenl$ or conditions that, individually or colle¢tivety. may cast significant doubt on the charity's ability to continue as a going concern for a period of at least e1Ve months from whan the financial slatemenls ale authorised for issue. Our r8sp)nsibilities and the spOnsIbl11118S of the trustses with resp to going concem Brè described in the relevant 6ections of this report. Other Inforn)atlon The other infomiation comprises tha information indudefl in the annual report othar than the finala1 statements and our audltorfs report thereon. The tnJ8lees are responsible for the other information contained wiihin the annual report. Our opinion on the finanual statements doas not cover the other infomation and we do not express any foThn of assurance ¢onclusion thèrèon. Our responsibility is lo read the ¢)thgr infomlalion and, Sn doing so, Consider whether the other information 18 malerially inconsistent with the nanCIal slalements or our knowledge obtained in the Course of Ihe audit, or otheiSe appears to be materially mis8tsled. If we identty such material inconsistencias or apparent material mlsslalements, we arè rèquired lo dètemiine whether this gives lo a malerMI misstatoment in the financial slalemenls themsèlve5. If, based on the work we have perfom)od. we conclude that tha is material misstatèment of this other information. we are required lo report that fad. have nothing lo r8port in this regard. Matters on whlch wo arg r•qulrèd to report by exe•pfjon We have nothing to report in respect of the following matters in relation lo which the Charities (Accounts and Reports) Regulation$ 2008 requlrgs us to report to you rf, in our opinion.. the information given In the financial ststements is in¢onsislent In any material rèspèct wrth the Irustse$' rèport.. or sulfiaenl accounting records have not bgen kept., or Ihe financial ststemenls ar¢ not in agreement wth the accounting records- or we have nol r¢¢ewed all the infomiation and explanations we require for our audit 14-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO INDEPENDENT AUDITOR'S REPORT ICONTINUED) TO THE TRUSTEES OF EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO Re¥pon$lbllllies of Inthtees As explained more fijlty in the statement of trustees. r8sponsibilf(R5. the trustees ara r8sponsible for the preparation of the financial slatemenls and for being satis)led that thèy gNe a true and fair M&w. and for such intemal cLntrol as Ihe trustees determine is necessary to enable Ihe praparation of finan¢ial ststemenls that 8re freo from materi81 misstatement, whelher due to fraud or error. In preparing the finana81 ststements, the trustees are responsible for assessing Ihe charity's abilty lo Contin as a going concem, disd05ing, as applicable. matters related to going concern and using thè going conrem basis of accounting unless the trustees either intend lo cease ¢¥eralion8, or have no realistic alt8rnative but lo do 80. Auditorf¥ reyponsibilitios for th• audll of the financial statements We haVè been appointsd as auditor under sethon 144 of the Charlltes Act 2011 and report in a¢¢ordance with the Aca and relevant regulations made or having effed thereunder. Our objedwes arn to obtain re¥sonable assuTanc aboul whather tha ffinan¢ial $tslmnls a$ a whob ar& free from mAterial misstslement, whether due to fraud or error, 8nd lo Issue an au(Jilorfs report that indudes our opinion. Reasonable a5SUTance is a high 18vel of assurance bul is not a guarantee that an audit Conducted in a¢¢ordance wth ISAS IUK) will aayS detect a matèrial mi$8talement when it exi51s. Misstatements can arise from fraud or error and are considered matarial if, indivi(lualy or in the aggregate, they coukj reasonabty be expected lo flUenCe the economic decksions of Yr$ taken on the basis ofthese financial statements. Ethntto whirh the audit was consldered rApabk of d•ts¢ting irr•gularlil•s, Includlng fraud Irre9ularMlas, induding fraud. arè instsnce8 of noTrcompliance wrth laws and regulations. We design wocedures in Ilne with our responsibilf(ies, oullined above. to detact matèrial misstatemènl$ in rèspect of irregularities, induding fT8ud. The extent to which our proc8durè$ 8re capable of delectlng irreguL8rili88, Including fraud is detailed b810w. Our approach was as follows.. We obtsined an understsndlng of the legal and regulatory frameworks that ore applicab lo th8 Onlty and delemiined that th8 most are 5ignthcanl are those that r8latg to: Compliance with Statement of RecL*mm9nd¢d Pra¢ti¢g'. Accounting and Rèporting by Charities 2015 as this 1$ finandal reporting framework that th• financial stalements a based on. The key laws and r8gulali(Ms we have considerod in this contexi including th9 Charlti&s Act. In addlllon, we have conSided prDwsion8 of other laws and regulation that do not have a diréd effèd on tha ffinanTh81 Stal8ments bul cprnpliance with whKh may be fundamgntal to the MpanY'S abllty to operats or lo aK)id material penalty. The extent to whith our procodure$ are capable of deltIng irregularities. induding fraud, is detailed below. 15-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO INDEPENDENT AUDITOR'S REPORT {CONTINUEDI TO THE TRUSTEES OF EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO We assessed the risks of material misstslemenls in respe¢t of fraud as follows.. Enqulry of senior manag8ment and those charged with govoman¢g around actual and p¢)tenlial liti'gation and claims as well as actual. suspected and alleged fraud., Used analytical procedures lo identfy any unusual or unexpected relationships- Discussed areas of the finanual statements bwlh management that were susceptiblo lo misstat&m8nt. Based on the Tesults of our risk as$e55menl w8 designed our audit pro¢fydures lo Idenlrfy non-¢ompliants whh such laws and regulalions Identified above by'.- Carrying out an accounts disdosure che¢klisl lo confirm that the finanaal slatemgnls eompty with the rinan¢lal reporting framewor We corroborated our enqulrles through.. r8wew of correspondence wrth Ihè Ch8rltle8 Commls8ion.' r8w8w of correspond8nce with other regulaiity bodies. We considered the risk of fraud through managemgnt override, and, in response. we Incorporated testSng of manual journal entries into our audit approach bolh al the year end and during the course of the ygar. Wé lesled joumal 8ntri8s and other adjustmenls for approprialene55 and evaluating the business rationale of signfficant transactions ouls*Je t nom)al ul$¢ of business and rewewing ?oUnn9 estirnale8 for indicators of potential bias. Basèd on the results of our risk asse5smenl wa d8$igned our audit procedures to identify and to address matèrial misstatements in relation lo fraud, induding.. We coThoborated our enquiries through.. raviawing a sample of payment5 to documentation and pro¢uT$s being followed in line with the financial procedures and controls in place., Tewewed the ac¢ounling policies adopted by the enlmy weie in line wrfh standard practica and We being folbwed appropriatety by the CA)mpany. The engag8m8nl partner considèrs the engagement team colectivgly had thg appropriate comp8ten¢e and ¢apabilibes lo Fdentify or recgnISe nonvcompliance wth laws and ragulation$. There ale inherent llmrtatn5 in the audrt procedures, described above and the furth•r removgd non-¢ompliarKe with laws and regulations 18 from events and transactions reflected in the financial statements. thè lèss likety we would becoma aware of it. Also. the risk of not detecting a material misstatement due lo fraud18 higher than the risk of not dètecting one from error, as fraud may involve deliberate eoncealmént by. for example, forgery or inl8nlional misrepresenlalions, or through Collusion." A furthèr description of our r•spon$111es 1$ available on the Financial ROpon9 Counc41's website al.. hltps:11 www.frc.org.ukJaudilorsre5pon$ibilitles. Thts desuiption fom)s part of our audilo¢s report. oth•r mattèrn Your attention is drawn lo the fact that the Gharity has prepared financ4al statements in 8rdance wlth"Ac¢ounting and Reporting by Charilles.. Stalem8nt of Re¢ommended Practice applicable to chariti¢s preparing their accounts in accordance with the Financial Reporting SlandaTd applicable in the UK and Republi¢ of Ireland IFRS 1021" (as amended) in preference lo the A¢¢rJunting and Reporting by Charilies= Statement of Ro¢omrnended Practice issued on 1 April 2005 which is ieferred lo in the extant regubations but has now been withdravffl. This has been done in order for Ihe financial stal8m•nl$ lo provid¥ a and fair view in accordance with current Generalty Accepted Accounting Practice. 16-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO Use of our r•port This report is made solety to tha charity'$ trustees, as a booy, in accordance with Part 4 01 Ihg Chariti9$ IA¢counls and Report51 Regulations 2008. Our au(Jit work has been undertaken so that wè migm stste to the Charity's trustees those matters we are required to slatè to them in an auditor's report and for no other puOSe. To Ihe fullest èxtent pernitted by law. we do not accept or assume rosponsibilty lo anyone other Ihan the charity and the chari6 tees as a body, for our audit work, for this report, or for the oplnlons we have fomied. J{whA CfyltN FcA,Kch Caton Fry & Co Ltd. StstLrtory Auditor Chartgred A¢UntantS Essex Hous8 7-8 The Shrubberle$ George Lane South Wotsdford London E181BD Caton Fry & Co Ltd is eligie for appointmènt as auditor of ihe charty by Mrlue of its eliglbilty for appointment as audilor of a Company under se10n 1212 of the Companies Act 2006. 17-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR ThIE YEAR ENDED 31 AUGUST2025 Current ftn•n¢lal year Unrestrict•d Restricted fund¥ fvnd$ 2025 2D2S Total Total 2025 2024 Incom• and endowm•nts frorn: Donations and legacAes Charitable act Investments other incoma 369,533 149,991 3,202 9,593 379,126 149,991 3.202 395.021 142.908 3,754 401 Totsl in¢om• 522,729 9,593 532.322 542,084 Expenditur• on: Charitable aclivitie$ 597,073 24,123 621,196 $66,257 Total •xp•ndltu 597.073 24.123 621.196 566,257 Net expondlturn and mov•mont In funds {74.344} 114,S301 18B,B741 124.1731 Reconclllatlon of funds: Fund balances at 1 Sèptember 2024 As oralallY reported Prior yèar adjustment As restatad 3,318,675 52,261 3,370,936 3,351.323 43.786 3.395,109 3.318,875 52.261 3.370.936 Fund balances at 31 August 2D25 3,244,331 37,731 3,282,062 3,370,936 The slatemenl of financial activaS indude$ an gains and10$$g$ r?gn5$ed In the year. All incomg and exFenditurè derive from continuing activit$. 18-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Prlor financlal year Unr•strl¢ted nds 2024 R•Jtrlcted funds 2024 Total 2024 Not as re¥tat•d as tat kncomg and •ndowments from: Donations and10gati&s Charitable actiwttes Investments Othor income 375,371 142.908 3.754 401 19,650 395.021 142,9J8 3,754 401 Total Incom• 522.434 19,650 542.084 Expgndituie on: Chgfitablg g¢tivitles 544.188 586.257 Total expendllure 544,188 22.[9 566.257 N•t incom• and moyoment in funds 121,7541 (2,419) (24.1731 Ro¢on¢iliatlon of funds: Fund balances at 1 September 2023 AS originally reported Prior year adju81ment As reststed 3,296,643 43,786 3,340.429 54,680 3.351.323 43,786 3,395.109 54.680 Fund balanc•s at 31 August 2024 3,318,675 52.261 3,370.936 19-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO BALANCE SHEET ASAT31 AUGUST2025 2025 2024 Fl¥od a$8etg Tangible a$$e15 12 3.204,764 3,227.151 Current a6s•ts Debtors Cash al bank and in hand 13 20,545 309,764 22,833 406,515 330,309 429,348 Crèditors: amounts falllng due withln one year 14 155,38n {S5,4581 N•t current assets 274,942 373,890 T¢)tal assets 1¢$$ ¢urr•nt114bllltles 3.479.7( 3.601,041 Crndltorn: amounts falllng du• *fttr morè than one yoar 15 1197.6441 1230.1051 Not assets 3,282,062 3.370,936 The funds of Ihe charlty Reslrided income funds Unrestrted fund$ 37.731 3.244,331 52,261 3.318,675 19 3,282,062 3,370,936 The finan¢l81 stalem•nls were apwoved by Ihe Irustses on 18 April 2026 Paul Builer (Chair) Truste• -20-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST2025 2025 2024 Notes Cash flows from op•rating actlvltl•s Cash lab50rbed byygenerated from operation8 22 {51.048) 28,179 Inv•stino actlvlti•s Pur¢ha$e of tangible fixed a$$ets Investment inc£Jme received (18,9341 3.202 (17,5841 3,754 N•t ¢a$h u$•d In Inv•*tlng actlvlti 115,732) (13,830} Financing activiti•s Repayment of bank loans 129.9711 125,814) Nol ¢ash used In flnanclng a¢tivlll•s 129,971) (25.8141 Net decrease In cash and cash •qulv•l•nts 196.751) (11,2651 Cash and cash equivalents al beginning of year 406,515 417,780 Ch and Cash ?quivalonts at •nd of y•ar 309,764 406.515 21
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 A¢¢ounting pollel¢• Charity Infomwtion Emrnanud Community Church Inlemalional CIO is a Chariiable Incorporatsd Organisation. registered in England & Vwdles, and is controlled by goveming docum8rrt,. Ifs prindpal address is as disclosad under legal and administrative inlomation. 1.1 A¢¢ounting convention The financial statemen15 have been prepared in 8CiXITdance wllh the charitys g0mIng docurnenl, Ihe Charitie5 Act 2011. FRS 102 'The Financal Reporting Standard applicable in the UK 8nd Republic of Ireland. and the Charitiès SORP "A¢ctsunling and Reporting by Charities.. Sialement of R8cornmended Praclice 2019 applicable l(> charities preparing their accounts in accordance with the Financial Reporting Stsndard appli¢able In the UK and Republi¢ of Ireland (FRS 1021 The charity is a Public Benefit Enb'ty as d8fined by FRS 102. The financial statements have departed from the Charities IAccoLmls and R8p(wtsl Regulations 28 onty to the extent qUired to prowde a trua and fair Mew. This departure has involved following the Statement vf Recommended Practice for charities apptying FRS 102 rathgr than the version of the Slalement of Recommended Practice bthich is rele¥rJ lo in the RegulatK*ns but whith has since been wthdrawn. The ffinancial ststemenls a prepared in sterling, whth is the functional currency of the th81ty. Monetary amounts in these finan¢lal slalemgnts are rounded to the nearest £. The financial siat8men15 have been prepared under the historical cost convention, modified lo indude the revaluation of freehold prope9$ al fair value. The winapal a¢un(lftg poliCS adopted are sel out bèlow. 1.2 Golng ¢on¢•m At the lime of approving the finanaal stateménts, the trustèès have a reasonable exptrctation that the charity has adequate resources to continue in operational existence for the foreseeable lulure. Thus the trustees continu8 lo adopt the golng concern basis of ar%ounling in preparing tho finanaal 5tatem8nts. 1J Charitable funds Unrestricted funds are available for usa al the dISli0n of the trUstS in furlherancè of their charitable objectives other than Designated funds which have been sel asida by the Trustees for specific adiv¢i'e$ undertaken by the chariiy. Reslricted fvnds ar8 subjed lo spa¢ffic Conditions by donor5 or grantors a8 to how they may be used. The purposes and usgs of the restri9d fvrth ale set (rtrt in the notes lo the financial statements. 1A Incom• Income is cognIsd when the chaiity Is legalty entitled lo it after any performance conditions have been met, Ihg amounts can be rneasured reliably, and il is probable that in¢offle will be receive(J. Donations and other incoming iesovfces- Repmsents incorne from ltthes and offerings from rnembers and visitoT5 ofthe Church recorded when they are receivabl&. Grant Income is re¢ognised onca thg d)arity has entitlement to the Income. it is probable Ihal the incKJme will received and the amount incomè receiwdble can be measured reliably. Hal hlre incomè is COgnISed on the received basis. Interest is induded when reco4b16. 22-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGusf2025 A¢¢ountlnp Wi¢ie {Continuodl 1ts Expndltur• Expenditure is acunted for on an a¢cruals basis and has been classnled undèr headings that aggre9ate all Cost related to the category. Wher& costs cannot be directly attributed to P8rti¢ular headings have been allocaled to actNitses on 8 basis consistent with tha usa of resourcas. Costs of charkable actiwbes are thos8 Costs relating lo the aclivities Caled out to meet the objectives of the Church. These indude both dire¢tly attribuiable costs and opporboned support costs. Governance costs are the ¢osl8 as80cialed with Iha stratagic direction of the organisalion and wth meeting regulatory responsibileS induding apportioned support costs. 1.6 Tangible flx•d awts Tan9ible fixed assets ar& inllially measured al c•)st and subsequently measured al cost or valuation. net of dèpreaalion and any impairment losses. DepreatiOn is r9cogn18ed 80 as to write off the cost or valuatlon of assets less their residual vdues ovgr thebr uselul Iwes on tha following bases.. Freehold land and buildings Flxture5 and fittrngs Over 100 years on building only. Land is not depreciated. Befv4een 33% and 200A on ¢ost. The galn or h)ss arisin9 on the dbsposal of an asset is datsm)in•d as the difference betsveen the Sa proc8ad$ and the carrying value of the asset, and is recognised in the stalernenl of financlal activities. 1.7 Impaimient of flxed as8•ts Al each ieporting end dAt8. the tharity rewews the carrying amounts of its tangible assets lo delerniine whelhei there is any indicatlon that IhoBe assets hove Suffered an impairment 108s. If any such indKation e$t$, the recoverable amount of the ass•t is estimated in order lo determine the extent of the impaimienl loss (rf any). 1A C•Bh and cash •qulvalents Cash ar cash equivalents include czsh in hand, d8po$lts held at iall wkh banks. other short-term liqukl nvesiments with Original maturities of three months or lass, and bank overdrafts. Bank overdrafts ar8 shown within borrowings in cxjrrenl Irabilities. 1.9 Fln8ncl•l imtrumonts The charity has elected to apply the prowOsion8 of Section 11 'Basic Financial Instruments, and Section 12 'Oth&i Financial Instruments Issues, of FRS 102 to all of Its financial in8truments. Flnanoaal inslrumgnts ar8 recognised in the chaity's bglance 8heel when the charity becomes party lo the contractual prowsions of the instrum8nt. Finarrial 855el8 and liabile$ are offset, with the net amounls wesented In the financial $18temenl8. when Iherg Is a gallY enforc&ae right10 8et off the recognised amount5 and there 15 an intsnlion to settle a net basis or to reali5e Ihe a55Èt and sellle the liabllity 5imultaneousty. Bas1¢ Ilnan¢l•l•ssets B881¢ financial assets, whith include debtors and eash and bank balances, are initially measured at transaction pric8 indudlng transaction costs and are subsequenlly carried al amortised cost using the effèclivè interest mathod unless the arrangement con$titulgs a financing Iransadion. where (he transaction 18 measured 81 the present value of the fvlure recèipts diw)unted at a market rale of interest. Finanual 8$sel8 dassffied as receivable within one year arg not amortI8ed.
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng polici Icontlnuedl Baslc flnaneial liabllitles Basic financial liabilffj'&s. Incljding creditors and bank loans aro initially reo)gnised al tranSalon Pri unless thé arrangement constitutes a financing transaction, where the debt instrumènt is meaSUd at the present value of the futu payments dis¢ounled at a market rale of Interest. Financial liabilities dassrfied as payable within one year are not amthtsed. Debt instrumènts are sub8Èquently carried al amortised cost. u$lng the eftective interest r819 method. Trade creditors are ob*gations to pay for good$ or services that hav8 bean acquired in the ordinary eknurse of operations from suppliers. Amounts payablè a ¢lassified as current liabilities if payment is due wrfhin onè year or less. If not, they presented as non-current liabilities. Trade creditors are recognised initially al transacllon price and subsequenlty maawred al amortised oost Using the elfective interest method. Dwecognhlon of financlal Ilabilities Financial liabilitlgs a derec¥)gnised when the charivs contractual obligations expire or are discharged or cancelled. 1.10 Employèe ben•fits The cost of any unused hollday entitlemènt is rets)unised in the perlod in whrch the employee's services are rerEived. Tamiinalion ben8fits are recognised immediately as an expense when the th8rMy 58 demtsnslrabty committed to teiminale the employment of an èmployee of to provide leination benefits. 1.11 Retiremént beneffts Payments to defined contribulbn retirement benefft schemes are tharged as an expense as they fall due. Critical accountlng 08timatos and Judgements In the applScation of the charity's accounting policiès, the Iru51ees ar• roquired lo make judgemgnts, estimates and assumptions about the carrying amount of assets and liabilitie$ that are not readity app3nI from other sources. The estimates and associated assumptions are based on hlslorical experience and other faclors that are nSIdred lo be ralevanl. Actual resuhs may drfer from th8se estimates. The estimates and underlying assumptions ara rewewed on an ongoing basls. Revisions to accounting estimates are r&cognis8d in tha period in whith the eslimate is rewsed where the revision affa¢ts (lY that period, or in thè period of the revision and future periods where thè revision affects both current and future p8riods. Income Irom donatlons and l•gaeles Unrostrlcted R•$trlct8d funds funds 2025 2025 Total Unrestrlct•d R•8trl¢ted funds fund• 2024 2024 Totsl 2025 2024 Trthes and offerlngs Gfft Aid 309,133 60,400 9,593 318.726 60.400 301,566 73,805 16,424 3,226 317.990 77,031 369,533 9.S93 379,126 375,371 19,650 395,021 24-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR ThIE YEAR ENDED 31 AUGUST 2025 kncome from charftablo •¢tlvlt Unrnstri¢tsd Unrnslrf¢ted funds funds 2026 2024 Nursery income Hall hire 119.847 30.344 133,232 9.676 149,991 142,908 Income from invatments Unrestrlcted Unrnstrlctsd fund$ funds 2025 2024 Interè81 Income 3.202 3,754
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Exp•ndlture on ch•rttable actlvltl¢s 2025 2024 Dlr•¢t ¢ts Staff costs Depreciation and disposal of assets Church prernises Department expanses Equipm1 expensed Advertising & plom0tn41 Hosprtalty Gifts ar donations 315,182 41,320 30.103 9.$31 4,055 138 8,820 44.833 267,449 46,515 23,829 16,269 7.675 1,785 17,653 46,362 453.982 427,537 Share of support and g0voman costs Is•• nots 7 Support Governance 154,614 12,800 123,*0 14.760 621,196 566,257 Analysls by fvnd UnrestYKted funds Restricted funds 597.073 24,123 544,188 22.069 621,196 586,257 Support costs allo¢atsd to aetivilies 2025 2024 Mortgage interest Insurance Repairs & de8ning Travel and subwslenc8 Li¢ence. m8mbership and subs¢riptions Stslionery, IT atyl telephone Profe$sional fees Accountancy fees Bank charges Staff training and sundry Govemance $ts 14,918 20,241 8,251 37.530 10,130 14.221 14,270 4,625 9,887 1.637 3,168 14.760 59,842 4,606 31,181 10,783 9,285 8.012 1,100 5.241 12,600 167.214 138,720 -28-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 AUGUST2025 Net movem•nt In fund$ 2025 2024 The nel movement in ndS is stated after chargingllcreditingl.. Fees payable to the charitV$ auditor.. for the audf( of Ihe charity's financial statèments - for other assurance semces Oepreryallon ol owned tangible fixed assets 8.628 3,972 40,591 10,320 3,780 46,515 Thi$t¢es Th8 charity con$iders its key management personnol to compris8 thè trustees and e[ShIp of the church. In accordance with the Chartty's Conslilulion, 8rHI in Ilne wllh other Churches Rev. Douglas Imlliams and Pastor Christopher Palmer w8r8 ramunerated £71,610 12024 - £73,848) which Includ8s 8mployar p&n8ion nlributions. In accordance with the Charity's constitution the Snr. Pastor lives In a property owned by the Charity. Monthly rent which would have been received on the opèn m8rkÈt is èsb"m8led 81 £1,740 rf it were not otherwise OC¢UPlod. There were no expenses rwmbursèd to Iruslee3' In the year (2024 .' £NILI. 10 Employeeg Thè sra9¢ nwrthty number ol employeè$ during the year was.. 202S Numb•r 2024 Num1 chh ECCI Nursery Total 14 14 Employm•nt ¢osts 2026 2024 Wages and Salaries Social secajrity $ts other pension costs 286,623 16,473 12,086 242,920 12,984 11.545 315,182 287,449 Redundancy and lermin8tion payments lotslling £27,072 were made in the reporbng pgriod and related to the dosure of the Nursery. Ther6 were no employees whose annual remuneration was more than £80,CKrt). -27-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 11 Taxalion The etharity 15 exempt from taxation on Ils actimties because all rts Income is apF4ied for charitable purFK)8es. 12 Tanglblg fl¥ed a$$ots Freehold land Flxtures ar bd bulldlngs ffttlngts T+Jtal Cost or valuation At 1 September 2024 Addthons Disposals 3,575,000 14,748 395,439 3.970.439 4,186 18,934 51,054) 151,0541 At 31 August 202S 3.589,748 348.571 3,938,319 Dèpreciation and impairmt Al 1 September 2024 Deprecialion charged in th8 y88r Ellmlnaled in respect of disposals 370,420 32,101 372.868 8,490 (50,324) 743.288 40.591 (50,324) At 31 August 2025 402,521 331,034 733.555 Carying amount At 31 August 2025 3.187,227 17,537 3,204,764 At 31 August 2024 3,204,580 22,571 3.227,151 In June 2021 the Truslaas revalued th& three freehold properties held {Greenleaf C8ntre. ECC Erskine Road and 23 Hiluesl Road) lo a total of £3.575,000. Tho valuation was undertaken by Humphrey & Co Propety Services Limited, indgpendenl valugrs not conn8Cted with the chartty. The valuakn.on was based cfft rècent m8rk81 transactions on an arm's lèThJlh lernis for similar properties. If land and Ertjildings w&r& measured u$in9 thè cost modal, the carrying amounts would have been approximatety £1.231,95112024- £1.251.025>. 13 blo 2025 2024 Amounts falllng due withln one year: Trade debtors Other debtors Prepayments and accrued inrne 2,231 5.287 13.027 594 20,591 20,545 22,833 28-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 14 Creditors: amounts falllng duo wlthln on• yur 2026 2024 Bank loans Trade creditors Other créditors Accruals and defèrréd incomè 16 29,971 11.420 1,144 12,832 27,481 9,802 2,333 15.842 55,367 55.458 15 Crgdltors: amounts follln9 due after morn than ono yoar 2025 2024 Notss Bank loan$ 197,644 230,105 18 Loans and ov•rdraft 2025 2024 Bank loans 227,615 257,586 Payabl• within one year Payable after on$ year 29.971 197.644 27,481 230.105 Amounts in¢kJded alJ)ve whi¢h fall due after five years.. Payable by instalments 77.759 100.920 Th8 long-term loans are $&curgd by fixed charge5 over The Greenleaf C8nlre propth. Int8T88t is chaiged at 1.75% over the Bank England Base Rate. 17 Retirement benefft sch•m 2025 2024 Defined contribution sch•mgs Charge to profft or loss in r&spgcI of defined contribution schemes 12,086 11,545 The charity operates a tlefined ¢onln"bulOon pension scheme for all qualifying employees. The assets of th& scheme are held separately from those of the charity in an 1ndep8ndenY administered fund. -29-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 18 Restrletèd funds Thè restricted funds of the charity comprise the vnexpendad balances of donations and grants held on trust subject to specAfic eondilioThs by donors as to how thèy may be used. At1 S•pt•mber 2024 Incoming r•sourc•s R•sourcos At 31 Augusl •xp•nd•d 202$ School of worship New building Kids ¢kJb Foodbank Kintsugi hope Blble foi ECS Hardship 16,558 800 1,521 26,997 2,423 281 3,681 16.558 800 1.521 15.880 2,012 10 950 9,358 120.475) 1411) 1292 (2,945) 21 214 52.261 9,593 124,123) 37,731 Pr•vlous y•ar. Atf S•ptember 2023 Incoming r•sourc•s R•$our¢¢s At 31 August •xpgnded 2014 School ol worship New building Kids dub Foodbank ntsugi hope Bible for ECS Hardship Donation and legacy 17.958 800 1,311 21.01S 2,423 278 8,910 1,985 11,400) 16,558 81JO 1.521 26.997 2,423 281 3.681 714 16.785 1504} 110,8031 2.148 {7,37n {1,9851 54,680 19.650 122.C691 52,261 Restricted mon$ are given by the congregation for a p3rti¢ular project as follows:_ - School of Worshlp- To participala in S.O.W. eventsltrainlng. Kids Club- To subsidise young people on tripslcampslconferences. Foodbank- For community oulrea¢h. Kintsugi Hope- To support wellbeing programmes. Bibles for ECS- To pur¢ha5e bibles for Emmanuel Cornmunty S¢hool. Hardship- To halp indNiduals in need. 30-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 19 Unr•strlcted funds The unrèstrfetèd funds of the ¢harity eomprlse the unexpendéd balaneés of donatlons and grants whith are not subject to 8pecific u)nditions by donors and grantors as to how they may be used. These indudg designated fund5 which have b8en sel aside oul of unraslricted fund5 by the trustees for speth¢ wrposes. In¢omlng R•$our¢•$ Septembfrr rnsour¢ expended 2024 Transfor4 At 31 August 2025 Nursery Freehold Mis$ion New building General fvnds 103.687 2.946.994 72.081 52,184 143,729 120,552 1156.4361 147.020} 116.074) {67,803} 59,638 2,959,612 84.795 52,184 147,740 28,788 373,389 1377,543) 8,165 3,318,675 522,729 (597.0731 3.244.331 Previou5 r. In¢omlng S•ptsmb•r rn•oure 2023 Rgsour¢•$ •xpèndod Trnn$f•rs At 31 August 2024 Nursery Frèehold Mission New building General funds 104,276 2.978,948 76.114 52.184 128,907 134,122 {134,7111 {31,9541 133,5281 103,687 2.946,994 72.081 52,184 143,729 29,495 358,817 {343,9951 3.340,429 522.434 {$44,1881 3.318.675 Designated lunds are monias set asida by the Chur¢h relating to the followng:_ Nursery - for use by the Nursery. As the nursery closed in the year the balance of fvnds w&re transferred back to the general fvn. - Freèhold - basad on the nel b()ok value of the freehokl properties less the outstanding loan. . Mission- for mission PUTpose5 whether local or overseas. . New building - funds held whith are inl8nd•d to ba used for Ihg purchas8 of a now buibjing. 31
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO NOTES TO THE FINANCIAL STATEMENTS ICONTINUED FOR THE YEAR ENDED 31 AUGUST2025 20 Anal1? of not a$$•ts b•tvMen funds Unre$tri¢tèd funds 2020 Restricted fvndi 202S Total 2025 At 31 August 2025.. Tangible assets Current a5setsllliabiif(YJsl Long lemi118bililies 3,204,764 237,211 {197,644) 3.204,764 274,942 (197,6441 37.731 3,244,331 37,731 3,282.062 UnrnStrkt Rèstricted funds funds 2024 2024 Total 2024 At 31 August 2024: Tangible assets Current aSsetOIabIll1lOSI Long term liabilibes 3.227,151 321,829 (230,105) 3.227,151 373.690 1230,105) 52.261 3,318.675 52.261 3,370,936 21 Relat•d paity tmnsactlons Other than as disdo$ed In Note 9 there were no other disclosabl8 related party transactions during the year 12024- n¢fiel. 22 fAsh lab¥orbed byy9•n•rated fTom opgratlon• 2D25 2024 Defidl forthe year {88.8741 {24.173 AdJu6tmeTrts ft+r. Inveylment income recognised in stalgmpnl of financlal aclfvitles Dèprèualion and impaimenl of tangible fixed a¥ts 13.2021 41,320 13,754} 46,515 Mov•m•nts In worklng ¢apttal: Deueasel{inueasal In debtors IDeuea5e}Iincrease In creditors 2,289 {2,5811 {3.301) 12,892 Cash (absorbed byVg•n•rAtèd from op•ratlon¥J {51.048) 28,179 Per c85h flow statament page 151,0481 28,179 -32-
EMMANUEL COMMUNITY CHURCH INTERNATIONAL CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 23 Analys1¥ of ¢Mnge In net fund¥ At 1 8eptsmbar 2024 Cwh flow At 31 August 2025 Cash at bank and in hand 406,515 196,751) 309.764 Loans falling du& within on8 yèar Loans falling duo aft8r more than on8 y8ar 127.4811 1230.1051 12,490) 32,461 {29.9711 {197.644} 148.929 166,7801 82,149 Prlor p•rfod adJustm•nl A rewpw of the land and building deprerAation balance brought foward al 1 Sept8mber 2023 found that land had been depTeciated in previous years. Therefore a Prior year adjustmènt was made lo rectfy this error. 25 Non4udlt g•Fvle•s provldèd by audltor In cornrnon with many organisalions of our size and nature we use our a[liOT lo a$sisl with the preparation cil the financial slalements. -33-