EMMANUEL INTERIIATIONAL UMTTE A14NUAL REPORT AND F114ANCIAL ATEmENTs FOR THE YEAR EMDED 30TH SEPTEMBÈR 2024 CHARITY REGIsniATION 140: 289036 COIIPANY REGT5fRATII)N No: 01795695 Independent Examlners Ltd Unit 2 alIbrIdge Buslness Centre DdllTrg Lane Bosham P018 8NF
EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARAP4TEE) Page 2 Legal and Administratlve Lnfomatlon Pages 3 to 5 ert of the Dlrector5 Page 6 Page 7 Balance Sheet Pages 8 to 16 Notes to the naTha Statements Page 17 Irdent E%amlnws ReFMJrt to the Trnstees/Dlre£bxs
EM•IAMVEL INTERNATIOI4AL LIMrtED {A COMPANY LIMfTED BY GIIARANTEE) REPORT OF THE DIRECn>RS FOR ThE YEAR E14DED 30 SEPTEMBER 2024 LEGAL AND ADMINisfRATIVE IMFOAI•ATIOM CHARITY NAME Emmanud International rnrted CH NUMBUi 289036 COMPANY REGISTRATION NUMBER 01795695 START OF FINANCIAL YEAR 1st October 2023 END OF F114ANCIAL YEAR 30th Septemw 2024 TRUSTEES THAT SERVED OURING THE YEAR TO 30 SEPTEMBER 2024 (ALSO DIRECfORS LINDER COMPANY LAW) aive Tydeman (Cloirman) Lucy Harding Revd Bernard Lane John P3bv Andrew Sharpe i50n Smalles {appointed 19 JWY 2024} COPIPANY SECRETARY Sue Falbn REGISTERED ADDRESS Forum House SiirliThJ Road Chichester west Sussex POI9 7DN GOVERN114G DOCUMENT Memorandum and Artides of As9x1atn Incorpot7ted 28th FetKuary 1984 BAPIKERS NaDonal Westsnin5ter Bank PIC Chithe%ter Branth S Eost Street Chithe5ter West Sussex P019 IHH CAF Bank 25 Kings Hlll Avenue Kings Hill West Malling Kent ME19 4JQ INDEPENDENT EXAMINEIi IndeFendent Eyzminers Ltd unit 2 Broadige Buslnw Centre Delling Lar Bosham P018 8NF
EMMAt4UEL 114TERNATIONAL LIMITED (A COMPANY UMITED BY GUARANTEE) Gover)ng Do¢umert Emmanuel International UK (EIUK} vias Incorpornted as a Company lime0 by Guarnntee ln Febnjary 1984 and reglstered as è chamty with the Chartts Commi55ion (NUmr 289036). The company was e5tabli5hed under a Memorandum of Assttiation. whth established the obletts and powers of the charitrdble company and 15 governed Under its Artides of AsscKlatx)n. In the eVt of company bdng Wjn up rnembers are wuired tr) cmtribute an amount not excevjing £5. OrgaNsatioMI Strurture Emmanuel Lnternab"wal UK operdtes ftom leased Offi at Forym House, sb.ding Road. Chichester. It has legal independen. arml is part of a network of AffiITates wlth Offi in Canada. the USA. Brazil. Malawi, the PhlIlppln, TanzanK4 and Uganda. El 15 a150 working in Haiti and South AfvKJ. Qjrrent Inforrrthon can be found on our website.. www.eiuLorg.uk M•thag•ment Tre Generdl Manager, Sue F1c, aThY PerSCal Assistant. Unda Fitzmauritr. are bo5eiJ at the Chithester office and have respon5ibiliiy for operational mana9ement. The Trustees meet as required to set policy and review the work and financial situatjon. Ati9)n Smaiits was aptwjnted as a trustee In thi5 financial year. EIUK work5 alongsi¢ ovr affiliate El eharthes across the wodd partnering wth churthes Tn servlng Iheir communlbes. The Intemational Dlrector leads this process. and a Counul has established whith asslsts In doser coordinatKJn across the EI intema¥onal famity. The EIUK Geneftl Manager represents the ELUK interests on tt* Council. PrtrJt¢ts During the perK)d cove by this report, EIUK have suprKJrt&1 the followiry projects: Brazil: Agua5 Foryv05a5 Day CentyE, Terena Bible Sthool and Christmas Catakngue gifts {to feed the thildren and support the students rrom the Terena Bible school) PhllSppines: Relief funds for Typh¢)n PAI and ChTiStmas Catak)gue g(fG {Schcd supplies. thihJren'5 rni0i5try ?nd sewing kits) Tanzania.. Water Pfojett in Ibumu. Ibumu schoc4. Communfoes Integratrd renewal Projett, Bee projects, the JMARIKA projert. Maftjluto Frrt)tbridge. KWETV phase 2. Trees for Tomrrow. Health for Development. Entrepreneurship and National Staff. Uganda.. Acholi Girls Fairer Fuiure. Child Discipleship, Sdoam project and pha child.5 Minlsty We received funding from Operavon Agri for the Imarika projert. the States of Guernsey for the Trees for Tomorrow projett, Sherbourne St John for the Communities Integrdted renewal Pro]ett and Bee5 Abroad for the Bee projects all in Tanzania. We are very thankful also for the many individual5 arKI rI who have supporta1 personnel and projects throughout the year. PERSONNEL P•Fsonn EIUK continues to prowde a mean5 of enabllng pv)pie all ages, skills and levels of educatton to seNe alongslde Chnstsan Churches in the Developing Workl. The farruty frrxn the UK seThing overseas during the current fiscal year were based in Tanunhi: Vlctoria and Simon Ewing started working in Mwanza in May 2017. They continue io build the capadty of the l¢xal team running various community development projeLts. Thwr two chiklren atteno the Internattonal school. The family visited the UK in the summer 2024 for è shoTt furfough. EJUK continue5 to provide a means of enabNng peorAe of all age5. 5kn"n5 and levels of edurdtion to serve alongslde Christian Churches in the DeveJopiThJ World. We recognise the personal Sacri ma(le by th¢e who work overseas, often In drfficult drcUmstan, a1 wish to recorf our gratstude to ttwn and those who syprxjrt our wot1( in any way.
EMMANUEL INTERNATIONAL U141TED {A COMPAMY UMITED BY GUARANTEE) Artivities Andy Sharpe accompan by Ian Baker went to Tanzania to oversee and help with the constructlon of a foot bmdge over the te Ryaha river between the villages of Mafuluto and Luganga. A need was mlenkn.fied by the community t¢ find a way to safely cross the river dunng the rainy seag)n and they thought the 501uDon wa5 a bridge, El was asked to help. So. after much preparation and fundraising Andy & Ian went in November 2023 and spent 6 weeks wolDg with the villager5 on bou) sides of the river to complete the consiTULtion. we We Invrted bad( in May 2024 to be part of the celebration an(J official hand over of the ld9e to the commutbities. Andy Sharpe. Sue Fallon, Ian Baker and Alison Smalles were at4e to attend the event. It was a tsffndous day of celebration antj a tsme when we heard stories of how much the brfdge had and was in the fuwre gn9 to change the lives of the in both communities. During the visit in May a numter of other projert visits were carried out. It was wKouraging to See how the team In Tanzania were doing and the dIffen the projetts were making to the group member5 avd the ctynmUnitS they were In. The ctsnferen an¢ AGM was hdd on March 2nd 2024 and was combird EIUK celebratlng 40 years as a registed charity. It was very well attended by Alumni. supwJrter5 reprentsty"ves from some of our other offi. Lt wa5 an opportLtnity to look back and be Tharbkful and look forward with Hope. We were able to hear portS in persoD frorn Fred Silva IBrdziI} Simon Ewlng ITanzanial paul Jones {Internationall St Peterfs Churth summer team. Chris Manktelow and Andy Sharpe. Thanks to technology Mike & marianr Botting along with Vinnt Gsrjudu were able to JL¥n us to give a port on Vganda. There was 5pa¢e in the day to catch up with okl frients and make new ones. it was an exlient eelebration. Our publications for the year our monthly prnyer cakndar and Down to Earth. 3 Bushnet and a Photo Report, all giving us opwrtunittes to prouK>te the work and give updates on the prrjletts. There were opportunities to psent the work of EI In local churches and the office tldIng. Our founder Rev John Carmll and wife Thelma both passed away in this year. Thelma on the 23rd November 2023 and John on the 27th May 2024. We a vwy thankful for they dKJ for EI and they will be rnissed. Future Developments We wlll contlnue to bulld on the prinoples that govern our work- 5trengthÈning our relJtionsbip5 with new and existing partnets, helplng them meet the needs of their commuTribes. We will continue to work primarily thmugh the Christian hurch. seconding volunteers with the necessary sk)Ils to work wtth them, ralsing funds for their per50rnal and projett support and l¢)oking for ways to better infom those who a in sympathy with what we do. The is a Strateglc thinkiTh9 and executlon prtxess 2024- 2028 underway for El Lnttsnatwally and EIUK are actively Invc4ved In this proc5. Recruitmert •nd •ppo•ntment of new trustees The Direttors of the Company are a150 Charity Trustee5 for the purrx)ses of charfty law. and in accordance with the wish of the mefftber5, a el2£tl to serve for a perirAI of three years after whith they must be -elected at the next Annual General Meeting. The Trustees can number up to 12 persons and currentjy comprise mairbly of rMsonnel who have had first-hand experien of wc¥king in the Developing Work1. They also bnno professional skills ITr areas such as pastDfdl 0, mediane. human res¢)urces. commerTr and adrninistrati¢)n. Ptstentrdl new Director5 should be in sympathy with the aims of the chanty and are detted tTry tre rrmber5 al the Annual General Meebry. Indurtion and trainin9 of new trwtees Orientabon Is prowéed to ersure familonty with the resp($7b111t of a director. Public Bènefrt Emmanuel Intwnational provides a rwns by whid) v(4untary workers in sympathy with El's objettsves can work alongside Chrksuan church pathers in the developing wodd to briTrJ wactical and spiribjal hebp to thar communities. aThd to raise funds for their needs. There is a publ* benefit. therefore. through sustalnable devdownent work such a5 the installation of water harvÈthg tanks and dean water Schemes, agncultwal eXrse, Village Community Banks. trdining and education, given Indiscriminately and availatle tc all in need through our partnership the l(Kal Christian Churches an¢ comrnunitie5.
EMMANVEL INTERNAT1014AL UMITED {A COPIPANY LIMITED BY GUARANTEE) Risk managemert The trustees have a duty tt) identrfy and review the risks to which the Chartty is exposed and to ensure appropriat2 controls are in place to prowde reasonable aSSUrae ainSt fraud and error. The trustees have reviewed the risks t whith El might be eKposed. The trustees leVe they have identifieil those which could have the potentyal to bring the Charity'5 aCtivitre5 to 6 5tsnd5bll have 5ght to su that the necessary safeguards art in place io mitlgate those risks. Dats Prote¢tlon The data protection legislation enacted in 2018 is relevant to Et and a detaded di9itsl licY has been developed and applied. EIUK Is eompliant wtth the tUt GDPR rdtcy. Flnandal Revw Income am(xJnt& to £209,338 12022= E218,159}. of which £131.862 12023= £136.9461 relad to projects. Expenditure amounted to E222.169 (2023.. £206.7161. rf whth £145.403 {2023'. £145.1431 related to projects. As a result. total reserves decreased by £12.831 12023- increased by £11.443}. Llnrestricted generdl funds Increased by £7,475 and restrKted funds decreased by £7.136. Expendrture on staff costs 1£39.530} is a significant prop¢Jrtion of total expermjirure on chafltsble activities (E207.7571- Staff cost5 are rnainly met by personal donor contrlbutyons The trustee5 a 5atsfied that the Charity's assets are available and advJuate to fulfil the obligation5 the Charity. Reserves are hdd at a Ve1 sufFioent to meet the nmnlng costs of the Charity for iv4elve moftths. Currently the charity's re5erve5 are in eXs5 of twelve months, running costs. The trjstees are actsvety considering ways to use thelr unrestricted funds to SUKWrt proieds. Unrethcted funds stand at E91.837. Designated funds stand at £100,321. FurKIs for projects stand & £163,09L and a considered by the tnJstee5 to be suffio.ert to meet proiett liab"le& There are no funds In defidL Trystees Responsibilities The Charities ACL and the Companles Act require the Board of Tnjstees to prepare flnanoal statements fv each financsal Year which glve a true and fair view of the state of affalrs of the as at the en¢1 of the flnandal year and of the surplus or defiot of the rharity. In pparing th)se finanoal ststements the Board is requi to: setett suitaUe accounting and then apply them CO1#ent. make judgements and estimates that a 3$onale aThd prudent. and prepare the finanoal ststements the going concern basis unless it is Inappropriate to presume that the charity will coAttnue in operation state whether appticable accounting Standards and statements of rec0rnrrded PrCe have been rolbwed, subject to any Maal departu dlsd(6ed and explainJ In the finanoal statements. The Trustees a pOnSIble fvr maivtaining athouate accounkntbg recor[15 which di5dose with reasonable accuracy at any tirne the financlal SIty"On of the charity and which are sufficknt io show an¢Y explain Ihe tharity's transactions and enable them to esu that the finanoal statements comply with the Companie5 Act 21J06 cornply with regulations made under the Charities Art. They a also re5rx)nsible for safeguarrjing the assets of the charity and hÈnce for taking asonable steps for rhe preventi1 and detecty of fraud and ther bruL?tieS. The Trustees are also SponSible fLY the contents of the Trustees. reporL and reSnsibIlity of the indeTrdent examiner ln relats.on to the Tru5tees' port 15 lirnited to examiniThJ the report and ensuring thaL on the trd of the report. the a no int51$tenoeS with the figures disd0 in the financial ststements. These accounts have en prepared in accordan with the tTOViLMS applitabk to companies subjett to the srnall Compan$. regime. This Report was approved by the Tru5tee5 fm ... awwj sgned on C Tydeman IalM)an) Truknloirector Choirrnan
EMMANVEL JI¥TERNATIOP4AL L114TTED (A COMPANY LIDITTED BY GUARANTEE) FOR THE YEAR ENDED 30 SEPTEIIBEA 2024 Unrestricted De&gnated Restricted Fvnds Funds Funds TOTAL 2024 TOTAL 2023 Note5 Income Donations and legaoes 59.387 3.472 131.862 194,721 205,628 Investment Int¢%ne 3.494 3.494 2.402 Incorre from thariiaLqe aLtlvitses 11,123 11.123 9.790 Other Income 339 Totsl Income L31 862 218 L59 ExndIre Costs of raising funds 14,412 14,412 13,431 Expenditure on charftable activstie5 5L117 16.642 138.998 207,757 193,285 Other Expen¢Jitu Total Expenditvre Net IncomelexpdIY* 7.475 113,170) (7,136) (12,831) 11,443 Trdnsfers txtween fuThJs 11,12 Net movemert th fvnds ,17 11,443 Recohtiliatlon of funds: Total Funds Brought Forward 84,362 113.491 170.227 368.080 356,637 Total Funds Canied Fomard 163 091 355 249 368 D80 Movements on all reserves and all recognfi gairLS and bjsses are shown above. Al of the orgaThisatb)n's operations are dassed as continuing. The Aotes on pages 8 to 16 form part of these finanoal ststements.
E¥•IANVEL IPtFERP4ATIOMAL UMITeD (A COMPANY iIMITeD BY GiIARANTEE) AS AT 30 SEPTEMBER 2024 Unrt5trKteLI Designated Restricted 30-Se24 30-SeF23 JThJ5 FuThls Funds Total Total Note xed Assets.. Tangible assets Current Assets: Debtors Cash at tsank and In hand Total Current Assets 10.104 10,104 347 185 11,895 358 28S 370 180 163.091 93.877 Cre<JltOTS- amounts falling due within one year (2,040) (2.0401 12.100) CURRENT ASSEfs 91.837 100,321 163.091 355,249 368,080 TOTAL ASSEfs less oJrrent liatsie$ 91.837 100.321 163.091 355.249 368,080 cr$. amounts falllng due In [re than one year io ASSErs 91,837 100.321 163.091 355,249 368,080 General Funds Designated Funds ReStd Funds 91,837 9L.837 100.321 163,091 84,362 113.491 170.227 li 12 100.321 163.091 Toral Funds 100.321 163.091 355.249 368.080 DTre¢tots Respofi$lbllltles For the year ended 30th September 2024 the cornpaThy was enljtled to exempb.on from audit under $tIOn 477 of the Cornpanie5 Att 2006 relating to smal companies. The members have not wuired the CLpaThy ID obtain an audit of its acctyjnts for the year In question In accordance wlth Section 476 of the compan Art 2006. The director5 aCknOwge thr resports11 for comp"n9 with Ihe requirernents of the Act with pert tv aCting T*Q)rd$ and the preparation Df aEc(yJnts. These accounts have been prepared in accorfantt wilh the provisw6 apph.cth to companies wbjvxt to the srnall compan(e5' regSrne. y ihe Direttors on the . ... And slgned ort thelr behalf by: C Tydeman (Chairman) l Raby (Trustee)
EMMANVEL 114TEItNATIONAL UMMD (A COMPAPIY uMireD BY GUARANTEE) NOTES TO ThE FIIIANCIAL sfATEMeNTS FOR ThE YEAR ENDED 30 SEPTEMBER 2024 l. Attounting pokies a) Basis of preparatyoft The principal accounting poliaes adopted, Judgements and key of e5tirnation unrtaInty in the pparatknn c¢ the fInaclaI thtements a as follows.. The accounts have been prepared in acc(dance with the provisions In Part 15 of the Companies Att 2006 applicable to Co[npanS subiett to the smau companies regime and in accordance wtth the Finanoal Reporting Stsndar¢ apolicable i the UK and Republ of treland IFR5102) leffeC(Ive l January 20191- (Charitses SORP IFR5102)). Advanta9e has been tsken of SKtion 39615) of The Companie5 ALt 2006 to alk)w tt)e fom)at of the fjnanclal ststements to be adapt& to rellecr the 5peu4 nature of the charivs opwatson and in order to cornpty wlth the requirements of the SORP. The company has tsken advantège ( the exempiion in Finanual Fler¥Trg Stsndartj No I from the requiremert to produ a ¢èsh flow stareent Emmanuel Internauonal MIted meers the defirbition of a puLlic benefit entity un(Jer FRS102. Ats and liabilities are initially rec£4nised at historical cost unless otherwise ststed In the tElevant accountiTrJ lIcY note5. The charity has opied io prepare its acu)unts using naturd cate9orie5. Ohanges to accountlng estimatss No changes to accountin9 estimates have occurred in the rewtin9 rIOd Material ptrlor period erTor5 and thanges to previous arUnts No maLerial prior period errors have been entified in this accounbng pernd and there have been no changes to evious accounts. Preparatlort tsf a¢counts on a golng conc•rn basis patstion of the accounts 15 on è going ntrrn basis. The Trustees a of the viw¥ that the level of reserves will support the charity g(¥ng ftjrwaryl. Assets and liabiircies a [nity"1V r&{jnI5ed af 'storiCal cost or tsansacbon value unless Otherwise stated in tt levant atcounting ltY notes. b) Income Income i5 inclu4Jed in the Statement of Financial Athwties {SOFAI when.. . the charity becomes entitle(J to the income; . it Is rnore likely than not rhat the tw#ees will receive the resOJr. and . the monetary value can be measured with sUffKl rdlabl.ty. t) IntsFSt rrftlvable Interest on funds held on deposfc is induded when receipt is probable and the arUt L3n LE llabfy by the (harity,. this Is nornally upon n(atsOn of the interest pai(J w payable by the Ban d) Gravts and Donation* Grant5 and donations are onty induded in the SOFA when the general coMe rrfOgnQn uiteria are (5.10 to 5.12 FRS 102 SORPI. e} Tax Reclaims on Donations and Gifts Gift Aid reTrivabte is induded in Income when there is a Val dedaratiim) from donor. Any Gift Aid ot1Unt recovered on a dOnatiC Is alkxated to general funds at Ihe itimkn.on of the Board of Trustees and 1th the perniission of the donor. f) Government Grants The tharity has not re1Ve government gfants in the rewting penod.
EMMANUEL ZIITERNATIONAL LIMrrED (A COMPANY LIMfrED BY GUARANTEE) NOTES TO THE FIIW4CtAL STATEMENTS {rA>ntifiu) FOR THE YEAR ENDED 30 SEP7EII8ER 2024 g) Fund attountin9 Unrestrrted funds are avaIlab to spend on acbvibes that further any Purposes of the charity. Designated funds are unrestrkted fvnd5 of the tharity whith the lJustees have deoded at their discretiC tg set aside to use for a spetific purtw)se. Restrrted funds are donations which the donor has $tfied a to be solely used for pattrular areas of the charity's work or for spedfic projects being un¢Jertaken by the charity. Further explanation of the ftatU and purpose of eath fund is induded in the note5 b) the finanoal sratements. h) Ewndltu Expenditure is accounted fDr on an accTuals basis and has been classified under heèding5 that aggregate all c05t relate(J to the category. Where costs canrK)t directly attributed to particulèr heading5 they have LEen allctsttyj to activibes on a basis cOnsnt with the use of resources. Grants offered 5ubJert to conditions which have not been met at the vear end date a nrtsd as a commitrnent but attnjal as expenditurL l) Offsetting There has been no cltsetting of assets and Wab"liiie5, or income an¢1 seS, unless required or pern)itted by the FRS 102 SORP or FRS 102. j) Tangible fixed •ssets The charity does not currently hdd any fixed asset> k) Operatlng leases Rental charges payabte unijer Opwabng leases a tharged on a stralght Ilne basis over the terms of the lease. l) Tats The charity Is exempt frr#m tax on its chantsbje acbvibe m) Legal statu$ olthe <havlty The charity is a company limited by guarantee and has rKJ Sha opital. In the event of the charity being wound up. the liability in 5pt ( the guarantee Is Ilrnthl to £5 w Wrmber cl the tharlty. n) Pension Costs and Other post retlrement beneffts The chartty operates a (Jefined contribution pension Sche. Contn"tr"1s payable to the scheme are charyed to the Statement of Financial Attwities In the peri(xJ to whth they relate. ) R¢dvndancy payments Tre charity made no dnanc¥ payrrents during the pervjd. p) btOrS Debtor5 linduding trade debtors and loans receivabfel are measured on initial rewnition at 5etUernent amounl after any trade discounts or amount advanced by the charity. SubsequeTrdy. they are measured at the cash or other c0n51derdti expett&J to be receNed. q) Cr¢ditors The thanty has whlth a rsu ar settlTr¢ arrwnts less any trade dlscounts. r) Donated senrl Donated seryice5 are induded in the SOFA when received. at the vahJe of the gift to the tharity. provided the value of the gift be measured rellabfy. Oonate£l serviTrs and facilitS that are consuma1 immediètely are rect)Jnised as income with an eqUent amount recognised as an expense under the appropriate headiNJ in the SOFA.
EMMAMVEL INTERNAIIONAL LIMITED {A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMEp¥fs (¢4ntlnu¢d) FOR THE YEAR ENDED 30 SEPTEMBER 2024 2. INCOME Unrethtted ignated Restdrt&J Funds Fl5 Fund5 TOTAL 2024 TOTIL 2023 NLe al DonatK)ns aTrJ leoac Donated S?rvlces from Canada (Natsonaj Pery>nnell Gifts & donatkifts Gift Ald tax 0)Verable Spe£ièl Ctslkction Sumrner Team ifttome 10.289 38.734 10.364 LO.289 160.3S9 10,364 10.237 3.472 5,124 188.362 12,142 121.625 10,237 3.4n 131 862 194 721 205 628 bl InvesimeJit income Bank Inte 3.494 3,494 2,402 c) Income Irom chantable acti¥e5 Membwship Fees COleren Fees Fundraising UK admin levy for projects UK admln levy for personnel 726 1,689 510 6,829 1,369 726 1,689 510 6.829 1,369 724 285 320 6.801 1.660 11.123 dl Other Income other Income- Pension Refund * other IrKome- Midlaneous 267 72 339 * A deIe revi&Y (* past penwon contritthons, condurted t>y the charity. revealed that the Pension provider had requested a payment twi In a previous finanaal peri¢xl (from chaTTty. not from the employees). The Und pSentS the return of that OvpaYment
EMMANUEL INTERNATIOIIAL LIMITED (A COMPANY LIlITeD BY GUARA14TEE) 140TES TO THE FINANCIAL STATEMENTS (contlnued} FOR THE YEAR ENDED 30 SEPTEMBER 2024 3. EXPENDrruRE Unrestritted Dtsignated Restrtctsd Funos Funds Funds TOTAL 2024 TOTAL 2023 Notes al Costs of raising funds stdff costs Publioty Promotic IJ 11483 lJ79 550 12,483 1,379 550 11,628 i.oio 793 bl Expenditure on tharitrable &tivities Unrestricted Degnated Rethrted Fun¢Js Funds Funds Totrl 2024 Total 2023 Direct costs Administration an¢Y sundry Bank charges 8oard expenses Conferentts Ho¥)itslrty and cètenng InsurarKe Printingi ty)5ta9e 6nd 5tatiwery Publidty and Advertyslng Rent Repairs and eouipment Special Coilectkjn - passed on Telephone Travel staff costs {Ind. trainlng) Grant lundlThg of attlvltles (nots 6) Grdnts payable Grants payable- donated Ser (Staff tsme) Support costs (note 4) Lndependent Examlner5 Fees 93 93 234 148 2.451 93 655 50 614 3.864 1,188 10,237 741 416 39,530 150 271 107 34 2.451 93 655 50 614 3.864 1.188 680 115 419 4,022 1,399 10,237 741 416 39,530 763 1,251 36,831 13 16.642 118.472 10.289 135,114 10,289 140,019 5.124 2.040 2,040 2,LOO 117 207 757 193 285 EXpeThdrtu on staff (05ts £39.530 12023: £36.831) is a signrfKant proportson of totrl expenditure on charitsble activitses £207,757 {2023: £193,285). Stf costs a mainty mei by personat doTh)r contributt(xis.
EMMANIJEL INTERIIATIOIIAL LIMThEO (A COMPANY LTi4rrED BY GUARA14TEE) NOTES TO THE FINANCIAL StATEMEfits (u•ntlnued) FOR THE YEAR ENDED 30 SEPTEMBER 2024 4. SUPPORT cosrs Management Governance costs (note 51 Totsl 2024 Totsl 2023 S. GOVERNANCE COSTS Total 2024 Total 2023 Net expendllure Is stated after charging- Independent Examlnefs Fee 2,100 loo 6. ANALY515 OF GWITS PAID UnrtsknLteiJ Deggnatal Restricted Fut Funds Funds Total 2024 Total 2023 Projects PeOne1 16.642 89,945 38.816 106.587 38.816 120,867 24,276 145 143 To Charitses To To IndiwduaLs Oryanisètions Total 2024 Total 2023 Projects Personnel 113,579 28.577 3,247 145,403 145.143 113 579 145 403 The Pro)eLts and Personnej that we gjpwt are described in the Trustee Annual ReporL The funds paid to Oryanisètions repre$t ¢yJsts for sending teaffls ¢)verseas for project monitorirrfj visits. 7. TANGIBLE FIXED ASSErs The chanty did hokt any fixed assets (Jurlng Ilms or the previous finanool year. 8. DEBTORS AND PREPAYHEIITS Unstrted Re%tricted fvjnd Fund Totsi Total 30-Sep24 30-Sep-23 Accrued Income and Prepayments HMKC Gift Tax Recoverabk 227 9,877 227 9,877 253 11,642
EMMANVEL 114TER14ATIONAL LIMrrED (A COMPANY LIMfTED BY GVAPANTEE) NOTES TO THE FZ14At4CIAL TEMENTs (continu} FOR ThE YEAR ENDED 30 SEPTEMBER 2024 9. CREDTfoRS AND ACCRUALS: AMlXIKtS FALUNG DUE wrtHIN ONE YEAR Unre5trittrJ Restricteil FUTh Fund Total Total 30-5ep-24 30-Sep-23 Independent Examlners Fees Pensions Payat4e 2.040 2.100 10. CREDfFoRS AND ACCRUALS: Amoufirs FALUNG DVE IN MORE ThAN ONE YEAR The charity did not have any 0EdItr or acuuals fall due in more than one year at the eThJ of thls or the previous flnanaal year. 11. DESIGNATED FUNDS CURRENT YEAR 2024 Transfers Expendire btw funds BolorKe 01-Oct-23 2024 Income Balance 30-Se24 Rethmed Workers Fur 5umrner Team Bursary 109,599 3.820 72 113.345) {3.297} 96,254 3.995 72 3.472 113 491 100 321 11.a} PREVIOUS YEAR- MOVEMENT ON DESIGNATED FUNDS PREVIOUS YEAR Baldre 2023 2023 Trynsfers Balance 01•0rt-22 Income ExPendIre btr4 funds 30-Sep-23 Returned Workers FuThJ Sumrner Team Bursary 125.269 3.964 72 115.670) (17,740) 109.599 3,820 72 17,596 129 305 33.410 113 491 Purpose of designat funds: R•turn•d Workers Fund- these fvnds relate to worker5 %¥ho have rebJrDeiJ from the fiekl and have balan5 of donated funds remalnlng. The fund are treated as designated to spent on chaitable activities at the dtstretion of the Board. Summer Team - these funds relate to thurth 9roups or iThfJv1aLS who go on overseas visits during the year to provide asslstance on short-teTm prDJeLts. rsary- thi5 fund is to hdp people attend the annual confererKe. if [eded.
EMMAIIUFL INTERNATIONAL UMITED (A COMPAIIY LIIIITED BY GUARANTEE) 140TES TO THE FINANCIAL STATEMErirs (contlnued) FOR ThE YEAR ENDED 30 SEPTEMBER 2024 12. RtSTrlCTED FUNDS CURRE YEAR 2024 2024 Trnners Balare Expenditure t)tré funds 3(hSep-24 Balance Openlng bal 01--23 attjustment Fleld Workers Projects Spethal Collection 10,127 160,1 31.608 90.017 10.237 126,527) ILOO,234) (LO,237) 13,208 149,883 170.227 131 862 163 091 12.a) PREVIOUS YEAR- HOVEMENT ON RElucED FIINDS PREVIOUS YEAR 2023 2023 TnSfer5 Income Expenditure t)tw funds Balance Opening bal 01-0rt-22 adjustment Balance 30-Sep-23 eld Workers Projetts christn5 Catalogue 8,368 136,207 439 26.035 110.911 (24.276) 187.018) (439) 10,127 160.100 145 014 ILI 733 170 227 Purptsse restrKted fu5.. Ail funds given for specific Fidd Workers arbj ProFtts are treated as being rethcted and are applied solely for thls purpose. TTrnslers beeeTh funds: There have been rK> trénsfer5 between fu5 dunng 2024. There have been Tr) trnnsfers betb¥een funds during 2023.
EMMANUEL IP¥TERNATIONAL UI4TTED (A COMPANY UMfTED BY GUARANTEE) WOTES TO THE F114ANCIAL STATEMEI(t5 (continu} FOR THE YEAR E14DED 30 SEPTEMBER 2024 13. ANALYSIS OF STAFF COSTS. TRUSTEE REMUMEKAT1014 AND EXPENSES AND THE COST OF KEY MA14AGEMEMT PERSONNEL 2024 2023 Gro55 Wages and Shlanes Ernployerfs National Insurdnce Costs Employvnent Allowan aaimed Employerfs Pension Costs payro PrOs1ng Fee5 48,623 4,526 (4.526) 2.917 518 45.231 3.767 13.767) 2,710 518 Tre chaty had 2 employee5 at the start of the year. and 2 erWoyees ot the end of the year. Stsff number5 by head cwnt that were employed In the folk)wrwJ areas of the charity We.. 2024 2023 LO Aetivitles in fijrtherance of an1$ab"on's rkniéctives No employees rece6ved emoluments in excess of £60,[ (2023: nil) The above staff are paid through the PAYE systern. The key management ptrsonnel of the charity 15 Lrn51(Ie to be the Board of Trustees. No Trustees recewed any remunerdtion. therefo employee benefrts (including remunerdtion. employer natlonal InsWan and employer penslon contributions) reJabrvJ to key managemwt personnd were £nil. The charity offers a workplace nSIOn scherne and enrolbed all eligible ernpkny. Empk>yer contribution5 have been budgeted for and were paid on thaIr of two empkjyees during 2023 in aC£Vrdar wlth legislation. Thi5 amounted to £2,917 in 2024 (2023.. £2,710). 14. TR115TEES AND OTHER RtLATED PARTIES 2024 2023 Trustees Transactions: 75 E 35 Qne Trustee was rémbursed £75 for Board expenses incurred whi15t on Trustee business 12023122.. One Trustee was imburstd £351. No other pay7nents We made to Trustees or any persons connetted Wth thetv during this financial period other than the reimbursement of expen(Jture incur# on behalf of the thority. No matwal tr3nsactlon took pla bets¥een the organisatton and a Trustee or any person £onngled with them. A Special Cc4[lon was taken during 2024 to receive donaii0Tr5 fTDm dor5 who wished tts eontribLrte towards a new car for the General Manager and Company Secretary. S Fallon, who uses her personal vehide for charity business on a regular basis. The amount raised and subsequentty passed on was £10.237. The funds were restrfrte(J sokly for this purpose as speofieo by the donor5.
EMMANUEL IIITERMATIONAL LIMfrED (A COMPANY LIMrrED BY GUARANTEE) NOTES TO THE FINANCIAL SfATEMEPIT5 {contlnued} FOR THE YEAIi ENDED 30 SEPTEMBER 2024 IS. RISK ASSESSMENT The Truste& activdy review the major risks which the charity tdQS a regular basis and betieve that maintsining the free reserves stated. combined with the annual VIeW of the contro15 over key financial tern5 carrie(J out on an annud basls will provide sufficient resources In tr event of adve15e conditions. Tme Trustees have also examined other operational and busine55 risks whith they fa an¢ 0fim) trat they hève established systems to mitigate the sionrficant risks. 16. RESERVES POUCY The Trustees have considered the level of Teserves they wish to retain. apprDpriate to the tharlty's needs. Thi5 15 based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fuwil its tharitsble objeLtive5 even if there is a temporary shortPdll in irKome or unexpected expenditu. The Trustees will enéeavour not ttl Set aside funds uTrnecessarity. The general reserves Wicy is found in the Trustees Annual Rert on page 5 to these finanoal statements. 17. PUBLIC BENEFTr The charty ackn¢)wSedges its requirement to derncffjstfate deatfy that it must have charitable purpose5 or'aims. that are for the publlc benefiL Details of how the chanty has achVe this are provided in the Trustees report. The Trustees confim that they have oaid ijue to the Charity CoTnmission guidantr on pubk benefit before deciding what attivitses the charity S)1 undertake. 16
EMMANVEL 114TERNAIIONAL LIMfTED (A COMPANY UMITED BY GUARANTEE) INDEPENNT EXAMINERS REPORT ON THE ACCOUNTS I rept to the charity trustees on my examination of the acwunts of Emmanuel International Limited for the year ended 30 SeptemLEr 2024. RESPONSIBILMES AND BASES OF REPORT As the charity's tnjstees of the Company are also the dIreCtt of the compony for the purposes of company law), you are responsible the preparabon of the accwnts in accordants with the requirements of the Companies Act 2006 Cthe 2006 Act"). Having satisfied Myse that the accounts a not Tequlral to be authted for this year under Part 16 of the 2006 Art and are eliglble for iThdndent examination, I report in respeLt of my examination of your chartty's accounts as camed out under sertion 145 of the Charithes Art 2011 fthe 2011 Arf). In carrying out my examlnatlon. I have fdlow& the D1ctyOnS given by the Charity Comrnissic (un(ler sectlon 14515llbl of the 2011 Att. INDEPENDEKW EXAMENER'S STATEMENT I have cornpteted my examinatin. I confirrn that m&trial matters have to my attentlDn whith gives me cause to betieve that.. accountyng records were not kept in accordantt with 386 of the Companies ALt 2006: or the accgunts (Jo n¢A accord with wch recorts; or the acrnunts do not comply th reant accoutrting wuirements under seLtion 396 of the Companles Act 2006 rther than any requirwmr that the accLNJDts give a 'true and fatrf view which is not a matter considered as part of an independent examInaon. or the accounts have not be prepared In accordance the ()arit*s SORP {FPS1021. I have no concerns and have come across no rther matters rn clrt•Tr wth the examination to which attentyon should te drawn in this repL)rt In (xder to enable a proper uwKlersranding of the accounts to be reathed. J Iryintrsmith FCIE Lndependent Examiner5 Ltd Unit ? The 8roadbridge Business Centre Delling Lane Bosham Wt Sussex P018 8NF Date: 17