ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025
EMMANUEL FULL GOSPEL INTERNATIONAL
CHARITY REGISTRATION NUMBER: 1203427
BLUE STONE ACCOUNTANCY LTD PENVENTON MILL TREVISKEY LANNER CORNWALL TR16 6AS
Independent Examiner’s Report to the Trustees of
Emmanuel Full Gospel International
Registered Charity Number – 1203427
Independent Examiner’s Report
I report on the accounts of the Trust for the year ended 31[st] March 2025, which are set out on the attached pages.
Respective responsibilities of Trustees and Examiner
The Charity’s trustees are responsible for the preparation of the accounts. The Charity’s trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the
Charities Act) and that an Independent Examination is needed. It is my responsibility to:
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Examine the accounts under Section 145 of the Charities Act.
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To follow the procedures laid down in the general Directions given by the Charity Commission (under Section 145 (5)(b) of the Charities Act), and
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To state whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair” view, and the report is limited to those matters set out in the statement below.
Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention.
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Which gives me reasonable cause to believe that in. any material respect, the requirements:
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To keep accounting records in accordance with Section 130 of the Charities Act; and
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To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
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To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mrs Tamarine Robinson Executive Accounts Director HMRC Ref: XMML00000208602 Dated 22[nd] December 2025
Blue Stone Accountancy Ltd Simply Solutions (SW) Ltd Registered Office: Penventon Mill, Treviskey, Lanner Registered Office: Penventon Mill, Treviskey, Lanner Cornwall, TR16 6AS. Tel/Fax: 01209 704869 Cornwall, TR16 6AS. Tel/Fax: 01209 820884 Email: info@bluestoneaccountancy.co.uk Email: info@simplyaccountscornwall.co.uk Company Number: 15909954Company Number: 09527164
EMMANUEL FULL GOSPEL INTERNATIONAL
CONTENTS
| Page | 3 | Legal and Administrative Information |
|---|---|---|
| page | 4 to 8 | Trustees Report |
| Page | 9 | Statement of Receipts and Payments |
| Page | 10 | Statement of Assets and Liabilities |
| page | 11 - 13 | Notes to the Accounts |
EMMANUEL FULL GOSPEL INTERNATIONAL
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER
1203427
START OF FINANCIAL YEAR 1st April 2024 END OF FINANCIAL YEAR 31st March 2025
TRUSTEES AT 31ST MARCH 2025
Pastor A. G. Carlin Pastor. L. P. Carlin Mr. R. Mancini Mrs. V. Mancini Mrs. W. Lawrey
The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument. ( Trustees included the original founders from Charity Registration 1055405)
GOVERNING INSTRUMENT
Deed of Trust dated 6th June 2023 (the original Deed of Trust dated 26th April 1996 - from Charity Registration 1055405)
Objects
a)To advance Christian religion in Cornwall and elsewhere in the United Kingdom and in such other place or places as shall be decided upon by proclaiming and furthering the Gospel of God concerning His son, Jesus Christ our Lord consistently with the doctrines and articles of belief. It may plan new congregations in any locality.
b) Bring help to all in need by provision of community projects, food, training, clothing, skills etc. regardless of race, creed, disability, sexual orientation, age, etc. in order to bring assistance and support locally and throughout Cornwall and other parts of the United Kingdom and World via activities and friendship. It may plan new centres in the locality.
CORRESPONDENCE ADDRESS
PRIMARY BANKERS
1 Tresawls Road Truro Cornwall TR1 3LF Lloyds Bank Plc Boscawen Street Truro Cornwall
INDEPENDENT EXAMINER
Mrs. T. D. Robinson Blue Stone Accountancy Ltd Penventon Mill Treviskey Lanner Cornwall TR16 6AS
Page 3
EMMANUEL FULL GOSPEL INTERNATIONAL
(EFGI & EFGI Cornwall Aid & Skill Centre)
TRUSTEES REPORT
Year end: 31[st] MARCH 2025
The Trustees present the Annual report together with Financial statements for year ended:
31[st] March 2025.
(Emmanuel Full Gospel International transferred to a CIO entity on 6[th] June, 2023 and all funds in accounts from previous registered charity founded 1996 were transferred to the CIO).
Trustees for year end: 31[st] March, 2025 Pastor AG Carlin Founder/Senior Minister Pastor LP Carlin Founder/Co-Pastor Mr Remo Mancini Mrs V Mancini Mrs W Lawrey
- Principle activities continued to be:
Emmanuel Full Gospel International: To advance the Christian religion in this country and overseas by following and proclaiming the principles and truths of the Bible. In furtherance of this, the church may arrange public and other meetings of worship, praise, evangelism, teaching, study, encouragement and prayer also online use for each department. It may plant new congregations in any locality.
EFGI Cornwall Aid Centre: Bringing help and comfort to people in need by provision of community projects, food, training, clothing, skills etc. regardless of race, creed, disability, sexual orientation, age, etc. to bring assistance and support locally, throughout Cornwall and other parts of the UK and world via activities and friendship. It continued recycling, upcycling and reusing. It may plant new centres in any locality.
EMMANUEL FULL GOSPEL INTERNATIONAL
&
EFGI CORNWALL AID CENTRE
TRUSTEES REPORT – YEAR END 2024/2025
Emmanuel Full Gospel International transferred to a CIO entity on 6[th] June, 2023 and all funds in accounts from previous registered charity were transferred to the CIO.
Emmanuel Full Gospel International & EFGI Cornwall Aid Centre and ‘Life Changers’ transferred to a CIO 6[th] June, 2023 and continued expanding bringing a wide variety of projects. EFGI & EFGI Cornwall Aid Centre work and support people in the most deprived areas in Cornwall with volunteers giving many hours of much commitment, care and kindness, making a difference to the communities they serve. These neighbourhoods are among the 10% most deprived places in the UK and EFGI & EFGI Cornwall Aid Centre continued finding innovative ways, bringing care and support throughout the community.
Volunteers
No monetary value can be placed on a Volunteer as their diversity of qualities, skills and expertise enrich
Emmanuel Full Gospel International & EFGI Cornwall Aid Centre and Life Changers and all those they serve. Gifting their time sacrificially with much kindness and support and many invaluable hours helping accomplish great results for so many in the community is priceless. The community continued to receive much needed help and support from EFGI Cornwall Aid Centre via its many and varied projects, bringing comfort, support, food, support, warmth, training, new skills etc. and also working alongside other charitable agencies providing assistance in the community.
EFGI - Weekly Services
Weekly services throughout 2024/25 increased with many different nationalities joining church services and bringing diversity of worship, including Sunday School. During the week this included Bible study, community groups, youth groups, Family Fun Nights, prayer and meals together etc.
EFGI Cornwall Aid Centre
EFGI Cornwall Aid & Skill Centre continued being a timely support to the local community helping in high areas of deprivation in Cornwall. Much needed help, clothing, warmth, food, training, gifts while in hospital, schools, supporting students, carers, families, single parents and OAP’s, Residential Homes etc. continuing to receive throughout 2024-25 care packages, food, warmth projects and friendship etc. EFGI Cornwall Aid Centre expanded in 2024-2025 as the needs were diverse with many moving into the area from different cultures and nationalities. This had been an exciting year with people from different cultural backgrounds and expansion of volunteers supporting the community.
Volunteers
No monetary value can be placed on a Volunteer as their diversity of qualities, skills and expertise enrich
Emmanuel Full Gospel Int. & EFGI Cornwall Aid Centre & Life Changers and all those they serve. Gifting their time sacrificially with much kindness, support and many invaluable hours, helping accomplish great results in the community is priceless. The community continued to receive much needed help and support from the many varied projects of EFGI Cornwall Aid Centre bringing comfort, support, warmth, clothing, food and meals, training, new skills etc. also working alongside other charitable agencies providing assistance in the community.
EFGI – Redruth - The Sanctuary
Repairs of the building and roof are on a continual basis. EFGI Trustees and volunteers are continually committed to upkeep of the building and thank everyone for all their hard work and kind efforts including Pastor Alan Carlin who, along with ministry also helps oversee all areas of building repairs. New heating in the Sanctuary will be required for the winter of 2025 and this will be addressed.
- Recycling, re using and upcycling
EFGI & EFGI Cornwall Aid Centre have been committed to recycling, re-using and upcycling for over 28 years ensuring so many items do not end up in landfill – items include materials, clothing, furniture, books, shoes, food, packaging etc. and EFGI is committed to helping the environment reduce its environmental footprint.
Puddleducks – Parents & Toddler Group
Further expansion was made possible as Co-ordinator and volunteers added a further session. Puddleducks is a wonderful community group for parents, babies and toddlers and their families. Even further expansion has now become necessary and the Co-ordinator, along with volunteers are looking to expand further in 2025/2026.
Courageous Hearts
A group for people of all ages with disabilities and their families and carers to enjoy fun, laughter, food and support. This has grown with many enjoying the great times together making friends and enjoying crafts, gardening, art etc. This group is looking to expand further in 2025-26.
School Books
Books purchased and donated to schools throughout 2024/2025 and requests from schools increased and further teams will be required throughout 2025/2026 enabling more children to enjoy fun and exciting sessions. Volunteers also recycled material making book Bags. This ministry expanded to also sending books into schools outside of the County of Cornwall and was a great help to many needing help with children’s bibles and Christian story books.
‘Life Changers’
‘Life Changers’ Charity shop – Truro, continued supporting the wider population and volunteers worked hard throughout 2024/25 impacting lives over a wide range of areas and increased, receiving requests to open more ‘Life Changers.’ Pursuing this community request would require suitable premises and further venues will be considered in 2025/26. This was a difficult year due to the fact building refurbishment was taking place on the Museum building adjoining Life Changers. All volunteers continued their kind commitment helping and supporting so many in the community.
Truro Services and Community
Services in Truro were held in The Moresk Centre and projects from EFGI Cornwall Aid Centre into the Truro and surrounding community along with ‘LifeChangers,’ bringing help and support.
Silver Lining (Previously Hearts for Heartlands)
Silver Lining continued fortnightly throughout 2024/25 with OAP’s, single parents, people with mental health issues, loneliness etc. attended and enjoyed a great time of fun, laughter, hot lunches and friendship.
OAP Residential Homes
Requests and visits to Residential Homes and with the Puppet Ministry where so many residents loved to sing and enjoy fun and laughter together, helping the residential community have a link to the outside community continued.
SHINE
SHINE commenced for women in the community enjoy a night of activities, food and a speaker. Volunteers organised and decorated great evenings enabling women to relax enjoying a break from everyday problems and concerns of life. We have had requests to take SHINE to other areas and this would be considered throughout 2025-2026.
Food and Warmth Projects
Large quantities of warmth, cleaning products and food purchased, donated and distributed into the local community. EFGI Cornwall Aid Centre purchased much needed items cleaning products, food and warmth items and received much appreciated support from CCF to help bring much needed food and warmth to the local community and these issues continue to be of very high priority as families suffer the winter with utility bills soaring out of control. Volunteers worked hard to enable people in the communities to receive cooked meals and meals to take home in order to be able to enjoy cooked food, helping save on their utility bills.
Conferences
The IGO Conference and EFGI Winter Conference continued throughout 2024/25 and these would continue into 2025/2026.
Shoebox Project
Shoe boxes Project continued and packed with items sent to European/Eastern European countries in dire need. Volunteers had worked hard to supply boxes, and along with many young people helping pack boxes beautifully, this would continue for Christmas 2025/26. Shoeboxes were becoming more difficult to obtain and therefore this would need to be addressed for the coming year. This project would continue.
Schools, Colleges and Universities
Schools, Colleges and Universities were supported by a team of volunteers providing much needed help to students. A further team will also be commenced in 2025-2026.
Nehemiah Bible Training Centre (NBTC)
Pastor Alan Carlin, Principal of Nehemiah Bible Training Centre (NBTC) trained many Pastors, Ministers, leaders and students throughout the world via various multimedia, correspondence and training sessions - this would continue throughout 2025/2026.
Africa & India Ministries
Pastor A Carlin ministry broadcasts across various countries including Africa and a weekly TV ministry into Kenya televised throughout Africa and beyond. This continued expanding into further nations including India, teaching many Pastors, leaders and students. Ministry would continue to expand throughout Africa and India in 2025-2026. Pastor Alan Carlin ministered to many via Bible Schools, online tutoring, supporting ministers in ministry in areas where people are persecuted for the word of God. This would be further expanded in 2025-2026.
Ministers & Leaders Conferences
Pastor A & L Carlin hold conferences in European and Eastern European countries and there continue to be many requests to teach/preach around the world including Europe/Eastern Europe/ Africa/India. These Conferences are fully supported by Pastors A & L Carlin enabling many throughout the nations to receive the word of God.
Hospital Radio
Pastor L Carlin throughout 2023/2024 presented a weekly Hospital Radio slot and been requested in 2024 to become a weekly Radio Presenter, this will continue throughout 2025.
Overseas Projects
Overseas projects continue to help communities in need with warm clothing, bedding, shoes, books, stationery and school supplies.
Great Gratitude
Emmanuel Full Gospel International, now a CIO, led by Pastors A & L Carlin, and EFGI Cornwall Aid & Skill Centre & Life Changers can truly say 2024/2025 was an exciting year as increase continued and we thank God for His guidance, goodness and provision. Thank you to all volunteers, also to all who supported and gave their time and prayer and financial support in enabling Emmanuel Full Gospel Int. Church and EFGI Cornwall Aid Centre & Skill Centre and ‘Life Changers’ to meet needs of others in so many ways in the local community, throughout the UK and around the world. Commitment given by so many, supporting a wide variety of groups of people and their families in the community helping them enjoy better health, support mental health, well-being and enriching all aspects of life and with God’s help we pray this continues throughout 2025/26.
EMMANUEL FULL GOSPEL INTERNATIONAL
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31ST MARCH 2025
| RECEIPTS: Notes Voluntary Income 2a Investment Income 2b Charitable Activities Incoming 2c Other Incoming Resources 2d TOTAL RECEIPTS PAYMENTS: Cost of Charitable Activities 3a Governance Costs 3b Other Resources Expended 3c NET INCOMING/(OUTGOING) RESOURCES |
Unrestricted Funds £ 146,246 141 1,676 63 148,126 130,693 7,831 446 138,970 9,156 |
Total 31-Mar-25 £ 146,246 141 1,676 63 148,126 130,693 7,831 446 138,970 9,156 |
Total 31-Mar-24 £ 134,764 257 1,456 1,371 |
|---|---|---|---|
| 137,848 | |||
| 134,670 6,974 93 |
|||
| 141,737 | |||
| (3,889) |
The notes on pages 10 - 12 form part of these accounts
All operations are continuing operations
Page 9
EMMANUEL FULL GOSPEL INTERNATIONAL
STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31ST MARCH 2025
| ASSETS Note Cash Funds: Offerings Cash Missions Cash Deeds Designated Bank Funds: EFGI Offerings Account Deed Account Cornwall Aid Centre Missions Account CAF Gold Account CAF Cash Account Represented by: Opening Equity General Fund Transfer from Charity 1055405 |
31-Mar-25 £ 1,617 0 0 768 319 11,401 0 4,826 80 19,011 9,855 9,156 0 19,011 |
31-Mar-24 £ 489 0 0 1,416 0 1,625 0 6,185 140 |
|---|---|---|
| 9,855 | ||
| 0 -3,889 13,744 |
||
| 9,855 |
TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS
Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the charities Act 1993. The trustees have elected to take advantage of the provisions that apply to small charities and have prepared a Receipts and Payments Account and Statement of Assets and Liabilities which are set out on pages 8 and 9.
15/01/2026
Approved by the Trustees on……………. and
Pastor Lorraine Carlin
Pastor Lorraine Carlin (Jan 15, 2026 10:21:21 GMT)
Signed on their behalf by………………………………………., Trustee
Page 10
EMMANUEL FULL GOSPEL INTERNATIONAL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025
1. BASIS OF ACCOUNTING
The accounts have been prepared under the "Receipts and Payments" basis as prescribed by the Charity Commissioners, and they meet the appropriate legal requirements. The accounts are prepared on a "going concern basis.
| Unrestricted 2. RECEIPTS Total Funds a) Donations, Legacies and Similar £ Incoming Resources Gifts, Offerings & Donations 106,689 Life Changers 5,557 Grants 34,000 146,246 b) Investment Income Interest 141 141 c) Charitable Activities The Youth 0 Missons 0 Puddleducks 1,676 1,676 d) Sundry Income 63 63 |
Total 31-Mar-25 £ 106,689 5,557 34,000 146,246 141 141 0 0 1,676 0 63 63 |
Total 31-Mar-24 £ 90,413 12,297 32054 |
|
|---|---|---|---|
| 134,764 | |||
| 257 | |||
| 257 | |||
| 0 0 1,456 |
|||
| 1,456 | |||
| 1,371 | |||
| 1,371 |
Page 11
EMMANUEL FULL GOSPEL INTERNATIONAL
NOTES TO THE ACCOUNTS (Continued)
FOR THE YEAR ENDED 31ST MARCH 2025
| 3. PAYMENTS (Continued) Unrestricted Total Funds 3. PAYMENTS a) Cost of Charitable Activities £ Website, Advertising & Publicity 363 Catering 0 Supplies/Rental Equipment 6,399 Equipment/Furnishings Costs 565 Gifts for Welfare local, UK and Abroad 35,406 Licences 162 Printing, Postage, Stationery and Telephone 3,988 Rent/Repairs and Maintenance 11,846 Ministerial Expenses 32,528 Books for Schools other Christian Education 1,468 Youth/Tuck Shop Costs 210 Sunday School/Messy Church Expenses 900 Van/Volunteer Expenditure/Travel 23,301 Utility Costs 10,638 Silver Linings/OAP 303 Puddleducks - Play Group 2,616 130,693 Total Cost of Charitable Activities 130,693 b) Governance Costs Bank Charges 298 Worldpay Charges 217 Insurance Costs 2,222 Subscriptions 1,031 Legal and Professional Fees 4,063 7,831 c) Other Resources Expended Miscellaneous Expenses 446 446 |
Total 31-Mar-25 £ 363 0 6,399 565 35,406 162 3,988 11,846 32,528 1,468 210 900 23,301 10,638 303 2,616 130,693 130,693 298 217 2,222 1,031 4,063 7,831 446 446 |
Total 31-Mar-24 £ 1,118 900 5,743 7,894 31,564 2,845 2,965 18,332 29,952 6,153 991 985 11,872 10,863 743 1,750 |
|---|---|---|
| 134,670 | ||
| 134,670 | ||
| 208 434 1,678 2,150 2,504 |
||
| 6,974 | ||
| 93 | ||
| 93 |
Page 12
EMMANUEL FULL GOSPEL INTERNATIONAL
NOTES TO THE ACCOUNTS (Continued) FOR THE YEAR ENDED 31ST MARCH 2025
4. PAYMENTS TO TRUSTEES AND RELATED PARTIES
No other payments were made to any other Trustee.
5. RESERVES POLICY
The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs.
The Trustees reserve free unrestricted reserves as a contingency fund against future demands upon the Charity (CIO) which are unpredictable in nature. This currently stands at £6,000.
Page 13
EFGI CIO 31.03.25-combined.pdf - Adobe cloud storage-combined
Final Audit Report
2026-01-15
Created: 2026-01-15 By: Tamarine Robinson (info@bluestoneaccountancy.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAUscHfA8OMgwG18z-tzrGlEeeDcTWm3fs
"EFGI CIO 31.03.25-combined.pdf - Adobe cloud storage-combi ned" History
Document created by Tamarine Robinson (info@bluestoneaccountancy.co.uk) 2026-01-15 - 10:10:59 GMT
Document emailed to Pastor Lorraine Carlin (lpcarlin@outlook.com) for signature 2026-01-15 - 10:11:03 GMT
Email viewed by Pastor Lorraine Carlin (lpcarlin@outlook.com)
2026-01-15 - 10:20:39 GMT
Document e-signed by Pastor Lorraine Carlin (lpcarlin@outlook.com)
Signature Date: 2026-01-15 - 10:21:21 GMT - Time Source: server
Agreement completed.
2026-01-15 - 10:21:21 GMT