2025-09-30-accounts

EMMANUEL INTERNATIONAL LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 CHARITY REGISTRATION No: 289036 COMPANY REGISTRATION No: 01795695 Independent Examiners Ltd The Grain Store. Hills Barns Appledram Lane South Chichester P020 7EG

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) CONTENTS Page 2 Legal and AdminlstratSve Information Pages 3 to 5 Report of the Directors Page 6 Statement of Financial Activities Page 7 Balance Sheet Page5 8 to 16 Notes to the Financial Statements Page 17 Independent Examiners Report to the TrusteeslDirectors

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LEMETED BY GUARANTEE) REPORT OF THE DIRECTORS FOR THE YEAR ENDED 30 SEPTEMBER 2025 LEGAL AND ADMINISTRATIVE INFORMATION CHARITY NAME Emmanuel Internatlonal Umlted CHARITY NUMBER 289036 COMPANY REGISTRATION NUMBER 01795695 START OF FINANCIAL YEAR 1st October 2024 END OF FINANCIAL YEAR 30th September 2025 TRUSTEES THAT SERVED DURING THE YEAR TO 30 SEPTEMBER 2025 (ALSO DIRECTORS UNDER COMPANY LAW} Clive Tydeman {Chairmanl Lucy Harding (resigned l March 20251 Revd Bernard Lane John Raby Andrew Sharpe Alison Smalles COMPANY SECRETARY Sue Fallon REGISTERED ADDRESS Forum House Stiding Road Chichester West Su55ex P019 7DN GOVERNING DOCUMENT Me￿orandU￿ and Articles of Association incorporated 28th February 1984 BANKERS National Westminster Bank PIC Chichester Branch 5 East Street Chichester West Sussex P019 IHH CAF Bank 25 Kings Hill Avenue West Malling Kent ME19 4JQ INDEPENDENT EXAMINER Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South Chichester P020 7EG

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) Governlng Document Emmanuel Jnternational UK IEIUKI was incorporated as a Company limited by Guarantee in February 1984 and registered as a charity with the Charities Commission INumber 289036). The company was established under a Memorandum of Association, which established the objerts and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members a￿ reouired to contribute an amount not exceeding £5. Organisational Structure Emmanuel International UK operates from leased offlces at Forum House, Stlding Road, Chichester. It has legal independence, and 15 Part of a network of Affiliate5 Wlth office5 in Canada, the USA, Brazil, Malawi, the Philippines, Tanzania and Uganda. EI 15 also working In Haiti and South Africa. Current information can be found on our website.. www.eiuk.org.uk Management The General Manager, Sue Fallon, and Personal A55iStant, Linda Fitzmaurice, are based at the Chichester office and have responsibility for operational management. The Trustees meet as required to set policy and review the work and financial situation. EIUK works alongside our affillate EI charltSes across the wodd partnering wlth churches in serving their communities. The International Director leads this process, and a Council has been established which assists in closer coordination across the EI international family. The EIUK General Manager represents the EIUK interests on the Council. Projects During the period covered by this report, EIUK have sUPPOrted the following projects.. Brazil.. Terena Bible School. Phi1Sppines.' Edmar water project. Tanzania= Communities Integrated renewal Project, the IMARIKA project, Mafuluto Footbridge, Trees for Tomorrow, Discipleship and National Staff. Uganda: Acholi Girls Fairer Future, Vincent Gidudu, Siloam projert and Alpha Children's Ministry We received funding from Operation Agri for the Imarika project and the States of Guernsey for the T￿$5 for Tomorrow project both in Tanzania. We are very thankful also for the many individuals and Churches who have supported personnel and projects throughout the year. PERSONNEL Personnel EIUK continues to provide a means of enabling people of all ages, skills and levels of education to serve alongside Christian Churches In the Developing World. The family from the UK servlng overseas during the current fiscal year were based in Tanzania: Victoria and Simon Ewing started working in Mwanza in May 2017. They continue to build the capacity of the local team running various community development projects. Their eldest child is now in boarding school in the UK while the youngest is attending the intemational school. The family vlsited the UK In the summer of 2025 for a short furlough. EIUK continues to provide a means of enabling people of all ages, skills and levels of education to serve alongside Christian Churches in the Developing Worfd. We recognise the personal Sacrifi￿ made by those who work overseas, often in difficult circumstances, and wish to record our gratitude to them and those who support our work In any wav.

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) Artivities Andy Sharpe accompanied by Ian Baker went to Tanzania in November 24 for 2 weeks to help survey possible new water projects, visit some of the existing projects and to encourage the team. It was a valuable trip and good to see how well the projects are doing. Sue Fallon abseiled down the splnnaker tower on May 4th, 2025, as a fundralser and to mark 40 years to the day wlth EI raising just over £2.000. Sue Fallon and Linda Fitzmaurice went to Brazil in May 2025, they visited 3 area5, 2 of which had existing project5 and one looking at future possibilities. It was an excellent opportunity to see firsthand what is happening to be encouraged and to encourage. There was also time set aside to meet with the EI board of Brazll and our colleagues working in varlous capacities in the ministry of EI Brazil. It wa5 certainly a worthwhile trip. The conference and AGM were held on March 1st. 2025. Thank5 to technology we had reports from Fred Silva (Brazill Simon Ewing (Tanzania) Mike & Marianne Botting along with Vincent Gidudu IUg3ndal and Daniel Jovin IHaitil Andy Sharpe was attending and gave a report of hls visit to Tanzania. Lury Harding resigned from the board and was thanked for her vears of Service. Sue Fallon wa5 given a gift to acknowledge her 40 years of Service with EI. Our publications for the year wefft our monthly prayer calendar and Down to Earth, 2 Bushnets and a Photo Report, all giving us Opportunities to promote the work and give updates on the project5. We were able to present the work of EI in 2 new churche5 this year as well as a number of times in the regular local Churches. The board met 5 times thi5 year. I day meeting in per50n and 4 meeting5 on teams. Future Developments We will continue to bulld on the prlnciples that govern our work,. st￿ngthenIng our relatSonships with new and e%istlng partner5, helping them meet the need5 of their communities. We will continue to work primarily through the Christian Church, seconding volunteers with the necessary skills to work with them, raising funds for their personal and project support, and looking for ways to better Inform those who are in sympathy wlth what we do. There Is a Strateglc thinklng nd execution proces5 2024 - 2028 underway for EI Internationally and EIUK are actively involved in thi5 pro￿55. Recruitment and appointment of new trustees The Directors of the Company are also Charily Trustees for the purposes of charity law, and in accordance with the wish of the members, are elected to serve for a perlod of three years after whlch they must be re-elected at the next Annual General Meeting. The Trustees can number up to 12 persons and currently comprise mainly of personnel who have had first-hand experience of working in the Developing World. They also bring professional skills in areas such as pastoral care, medicine, human resources, commerce and administration. Potential new D1￿ClO￿$ should be in sympathy with the aims of the charity and re elected by the members at the Annual General Meeting. Induction and training of new trustees Orientation is provided to ensure familiarity with the responsibilities of a director. Publi¢ Benefit Emmanuel International provides a means by which voluntary workers in sympathy with EI'S objectives can work alongside Christian church partners in the developing world to bring practical and spiritual help to their communities, and to raise funds for their need5. There Is a public benefit, therefore, through sustainable development work such as the installation of water harvesting tank5 and clean water schemes, agricultural expertise, Village Community 8ank5, training and education, given indiscriminately and available to all in need through our partnership with the local Christian Churches and communities.

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) Risk management The trustees have a duty to Identlfy and ￿VIeW the risks to whlch the Charlty is exposed and to ensure appropriate controls are in place to provide reasonable a55urance against fraud and error. The trustees have reviewed the risks to which EI might be exposed. The trustees believe they have identified those which could have the potential to bring the Charity's activities to a standstill and have sought to ensu￿ that the necessary safeguards are In place to mitigate those risks. Data Protection The data protection leglslation enacted In 2018 Is relevant to EI and a detailed dlgital pollcy has been developed and pplied. ELUK 15 compliant with the current GDPR policy. Flnanclal Revlew Income amounted to £141,050 12024.. £209,338). of which £67,247 {2024-. £131,862) related to projects. Expenditu amounted to £176,198 12024.. E222,1691, of which £84,206 12024.. £L45,4031 related to projects. As a result, total reserves decreased by £35,148 12024.. decreased by £12,831). Unrestricted general funds decreased by £19,189, unrestricted designated funds decreased by £1,464 and restrirted funds decreased by £14,495. Expenditure on staff costs 1£64,9311 Is a significant proportion of total expenditure on charitable activities 1£160,5821. This expenditure Includes, in 2025, an amount of £23,530 of backdated pension contributlons (see note 131. Wlth thls exceptlon, staff costs are mainly met by personal donor contributions. The trustees are 5at15fied that the Charity'5 a55et5 are available and adequate to fulfil the obligations of the Charity. Reserves are held at a level sufficient to meet the running costs of the Charity for twelve months. Currently the charity's reserves are in excess of twelve months, runnlng costs. The trustees are actively considering way5 to use their unrestricted fund5 to SUPPOrt project5. Unrestrirted funds stand at £91,837. Designated funds stand at EIOO,32L. Funds for projects stand at £163,091 and are considered by the trustees to be sufficient to meet project liabilltles. There a￿ no funds In deficit. Trustees Responsibilities The Charities Act and the Companies Act require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statement5 the Board is required to.. select suitable accounting policies and then apply them conslstently,. make judgements and estimates that are reasonable and prudent., and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation state whether applicable accounting stsndards and statements of recommended practice have been followed, subject to any material departure5 disclosed and explained in the financial statements. The Trustees are responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any tlme the financial position of the charltr and which are sufficient to show and explain the charlty's transactions and enable them to ensure that the financial statements comply with the Companie5 Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other Irregularltles. The Trustees are also responsible for the contents of the Trustees. report, and the responsibility of the independent examlner in relation to the Trustees, report is Ilmited to examlning the report and ensuring that, on the face of the report, there are no incon5i5tencies with the figure5 disc105ed in the financial 5tatement5. These account5 have been prepared in accordan￿ with the provisions applicable to companies subjert to the small companles, reglme. This Report was approved by the Trustees on 1210212026 and signed on their behalf.. C Tydeman Ichalrmanl TrusteelDirector and Chairman Iwe T Clive Tydeman eb 12, 2026 15.35..58 GMT)

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unrestrirted Designated Funds Funds Restricted Funds TOTAL 2025 TOTAL 2024 Notes Income Donations and legacies 54,892 67,247 122,139 194,721 Investment Income 2b 10,711 10,711 3,494 Income from charitable activities 8,200 8.200 11.123 Total income 73,803 67,247 141.050 209,338 Expenditure Costs of raising funds 15,616 15,616 14,412 Expenditure on charitable actlvltles 3b 77,376 5,444 77,762 160,582 207,757 Total Expendlture 992 444 17 198 16 Net incomelexpenditure 119,1891 15,4441 110,5151 135,1481 112,8311 Transfe￿ between funds 11,12 3,980 13,9801 Net movement in funds Reconciliation of funds: Total Funds Brought Forward 91,837 100,321 163,091 355,249 368,080 Total Funds Carrled Forward 148 596 320 IOL 355 249 Movements on all reserves and all recognised gains and losses a￿ shown above. All of the organisation's operations a classed as continuing. The note5 on pages 8 to 16 form part of these financial statements.

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 30 SEPTEMBER 2025 Unrestricted Designated Funds Funds Restricted Funds 30-Sep-25 Total 30-5ep-24 Total Note Fixed Assets.. Tangible assets Current Assets.. Debtors Cash at bank and in hand Totsl Current Assets 18,115 56,573 74,688 IB,IIs 304,026 322,141 10,104 347,185 357,289 98,857 98,857 148,596 148,596 Creditor5.' amounts falling due within one year 12,0401 12,0401 12,0401 NET CURRENT ASSETS 72,648 98,857 148,596 320,101 355,249 TOTAL ASSETS less current liabilitie5 72,648 98,857 148,596 320.101 355,249 Creditors.. amounts falling due in more than one year io NEf ASSErs 72,648 98,857 148,596 320,101 355,249 Funds of the Charit General Fund5 Deslgnated Funds Restricted Funds 72,648 72,648 98,857 148,596 91.837 100,321 163,091 li 12 98,857 148,596 Total Funds 72,648 98,857 148,596 320,101 355,249 Directors Responsibilities For the year ended 30th September 2025 the company ¥vas entitled to exemption from audit under section 477 of the Companies Act 2006 relating to srrall companies. The members have not required the company to obtain an audSt of its accounts for the year In question in accordance with sertion 476 of the Companies Act 2006. The director5 acknowledge their responsibility for cornplying with the requirements of the Act with respect to accounting record5 and the preparatlon of accounts. These attounts have been prepared in atcordènce with the provisions applicable to compani&s subject to the small companies, regime. Approved by the Directors on the 1210212026 and signed on their behalf by.. ClivÈ Tydeman eb 12 2026 15.35 58 GI￿[) C Tydeman (Chairman) AJ Smalles (Feb 12. 2028 15'.11.'03 GMTI A Smalles (Trusteel

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 l. Accounting policies ) Basls of preparatlon The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial Statements a￿ a5 follows.. The account5 have been prepared in accordance with the provision5 in Part 15 of the Companies Art 2006 applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFR51021 leffectlve l January 20191- Icharities SORP IFRS10211. Advantage has been taken of Section 39615} of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the speclal nature of the charity's operation and in order to comply with the requirements of the SORP. The company has taken advantage of the exemption in Financial Reporting Standard No I from the requirement to produce cash flow statement. Emmanuel Tnternational Limited meets the definition of a public benefit entity under FRS102. Assets and liabilities a initially recognised at historic31 cost unless otherwise stated in the relevant accounting policy note5. The charity has opted to prepare Its accounts uslng natural categories. Changes to accountlng estlmates No changes to accounting estimates have occurred in the reporting period Materlal prlor perlod errors and changes to prevlous a¢¢ounts No material prior period errors have been identified in thi5 accounting period and there have been no change5 to previous accounts. Preparation of accounts on a going concern basis Preparation of the account5 is on a going concern ba515. The Trustees are of the view that the level of reserves will support the charity going forward. Assets and liabilities are Init1311y recognised at historical cost or transaction value unless othernise stated in the relevant accounting policy notes. b) Income Income Is Included in the Statement of Flnanclal ActSvlties {SOFAI when.. the charity becomes entitled to the income,. it 15 more likely than not that the tru5tee5 will re￿1ve the re50urces,' and the monetary value can be measured with sufficient reliability. ¢) Interest re¢elvable Interest on funds held on deposit Is Included when receipt Is probable and the amount can be measured rellably by the charity., this is normally upon notification of the interest paid or payable by the Bank. d) Grants and Donations Grants and donations are only included in the SOFA when the general income recognition criteria are met15.10 to 5.12 FRS 102 SORPI. e) Tax Re¢lalms on Donatlons and Glfts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation Is allocated to general funds at the dIsC￿tion of the Board of Trustees and with the permission of the donor. n Government Grants The charity has not received government grants in the ￿porting period.

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (contlnued) FOR THE YEAR ENDED 30 SEPTEMBER 2025 g) Fund a¢¢ountlng Unrestricted funds are available to spend on activities that further any purposes of the chadty. Deslgnated funds are unrestActed funds of the charity which the trustees have declded at their dlscretSon to set aslde to Use for a specific purp05e. Restricted funds are donations which the donor has specSfled are to be solely used for partlcular areas or the charSty's work or for specific projects being undertaken by the charity. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. h) Expenditure Expenditure is accounted for on an accruals basis and has been classlfied under headSngs that aggregate all cost related to the category. Where costs cannot be dirertly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commltment but not accrued as expenditure. l) Offsetting There has been no offsetting of assets and Ilabillties, or Sncome and expenses, unless requlred or permitted by the FRS 102 SORP or FRS 102. J) Tanglble flxed assets The charity does not currently hold any fixed assets. k) Operating leases Rental charge5 payable under operating leases are charged on a straight line basis over the term5 of the lease. l) Taxation The charify is exempt fmm tax on its charitable activities. m) Legal status of the charity The charity Is a company limited by guarantee and has no share capital. In the event of the charity being wound up. the liability in respect of the guarantee is limited to £5 per member of the charity. n) Pension costs and other post retirement benefits The charity operates a defined contrlbution pension scheme. Contrlbutions payable to the scheme are charged to the Statement of Financial Activities in the period to which they relate. o) Redundancy payments The charity made no redundancy payments during the period. p) Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. o) Creditors The charity has credltors whlch are measured at settlement amounts less any trade dlscounts. r) Donated services Donated services a￿ Included in the SOFA when received, at the value of the glft to the charltyi provided the value of the gift can be measured reliably. Donated Services and facilities that are consumed immediately are recogni5ed as income with an equivalent amount recognised as an expense under the appropriate heading In the SOFA.

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (contlnued) FOR THE YEAR ENDED 30 SEPTEMBER 2025 2. INCOME Unrestrirted Designated Funds Funds Restricted Funds TOTAL 2025 TOTAL 2024 Note al Donations and legacies Oonated Services from Canada (National Personnel) Donated Services from Emmanual International Ioverseas Tripl Gifts & donations Gift Aid tax recoverable Special Collection Summer Team Income 3,022 3,022 1,000 10,289 1,000 39,945 11.925 66,247 106,192 11.925 160,359 10.364 10,237 3,472 54,892 67,247 122,139 194,721 bl Investment income Bank Interest 10,711 10,711 3,494 10,7LI cl Income from charitable activities Membership Fees Conference Fees Fundraising UK admin levy for projects UK admln levy for personnel 827 420 2,579 3,025 1,349 827 420 2,579 3,025 1,349 726 1,689 510 6.829 1,369 8,200 io

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (contlnued) FOR THE YEAR ENDED 30 SEPTEMBER 2025 3. EXPENDITURE Unrestrieted Designated Funds Funds Restricted Funds TOTAL 2025 TOTAL 2024 Note5 I Costs of raising funds staff costs Promotion Publicity and Publications 13 13,800 726 1,090 13,800 726 1,090 12,483 550 1,379 bl Expenditure on charitable activities Unrestricted Funds Designated Funds Restricted Funds Total 2025 Total 2024 Direct costs Administration and sundry Bank charges Board expenses Conferences Hospitality and catering Insurance Printing, postage and stationery Publicity and Advertising Rent Repalrs and equipment Special Collection - passed on Telephone Travel Staff costs {incl. training) Grant fundlng of actlvltles (note 6) Grant5 payable Grants payable - donated services Istaff timel Grants payable - donated servlces loverseas trlpl Support costs {note 4} Independent Examiners Fees 153 209 99 159 153 209 99 159 93 234 148 2,451 93 655 50 614 3,864 1,188 10,237 741 416 39.530 619 30 835 4,122 1,725 619 30 835 4,122 1,725 738 716 64,931 738 716 64,931 13 5,444 74,740 3,022 80,184 3.022 1,000 135,114 10,289 1,000 2,040 2,040 2,040 160 582 207 757 Expenditure on staff costs £64.931 (2024.. £39,530) is a significant proportion of total expenditure on charitable activities £160,582 12024.. £207,757). This expenditure includes, in 2025, an amount of £23,530 of backdated pension contributions Isee note 131. With this exception, staff costs are mainly met by personal donor contributions. li

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (contlnued) FOR THE YEAR ENDED 30 SEPTEMBER 2025 4. SUPPORT CI)STS Management Governance costs costs (note 51 Total 2025 Total 2024 2,040 2.040 2.040 5. GOVERNANCE COSTS Total 2025 Total 2024 Net expendlture is stated after chargSng'. Independent Examiner's Fee 2,040 2,040 2.040 2,040 6. ANALYSIS OF GRANTS PAID 8 Activi Unrestrirted Designated Funds Funds Restricted Funds Total 2025 Total 2024 Projects Personnel 1,000 5,444 59,165 18,596 65,609 18,596 106,587 38,816 145 403 To Charities To To Individua15 Organisations Total 2025 Total 2024 Projects and Personnel 65,609 18,596 84,206 145,403 65,609 18.596 84.206 145,403 The Projects and Personnel that we support are described in the Trustee Annual Report. The funds paid to Organisations represent costs for sending teams overseas for project monitoring visits. 7. TANGIBLE FIXED ASSETS The charity did hold any fixed assets during this or the previous financial year. 8. DEBTORS AND PREPAYMENTS Unrestricted Fund Restricted Fund Total 30-Sep-25 Total 30-Sep-24 Accrued Income and Prepayments HMRC Gift Aid Tax Recoverable 6,458 11,657 6.458 11,657 227 9,877 12

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (contlnued) FOR THE YEAR ENDED 30 SEPTEMBER 2025 9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR Unrestricted Fund Restricted Fund Total 30-Sep-25 Total 30-Sep-24 Independent Examiners Fees 2,040 2,040 2,040 2,040 2,040 2,040 10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR The charity did not have any creditors or accruals falling due in more than one year at the end of this or the previous financial year. 11. DESIGNATED FUNDS CURRENT YEAR 2025 Balance 01-0rt-24 2025 Transfers btw funds Balance 30-Sep-25 Income Expenditure Returned Workers Fund Summer Team Bursary 96,254 3,995 72 15,4441 3,980 94,790 3,995 72 100,321 5,444 3,980 98,857 11.a) PREVIOUS YEAR- MOVEMENT ON DESIGNATED FUNDS PREVIOUS YEAR 2024 Expenditure Balance OL-Oct-23 2024 Income Transfers btw funds Balance 30-Sep-24 Returned Workers Fund Summer Team 8ursary 109,599 3,820 72 113,3451 13,2971 96,254 3,995 72 3,472 113491 3,472 16,642 100 321 Purpose of designated funds.. Returned Workers Fund - these funds ￿late to workers who have returned from the field and have balances of donated funds remaining. The fund are treated as designated to be spent on charltable activities at the dlscretlon of the Board. Summer Team - these funds relate to Church groups or individuals who go on overseas visits during the year to provide assistance on short-term projects. Bursary- this fund 15 to help people attend the annual conferen￿. if needed. 13

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (contlnued) FOR THE YEAR ENDED 30 SEPTEMBER 2025 12. RESTRICTED FUNDS CURRENT YEAR 2025 2025 Income Expenditure Balance Opening bal 01-Oct-24 adjustment Transfers btw funds Balance 30-Sep-25 Field Workers Projects 13,208 149,8B3 20,466 46,781 117,5781 160,1841 13,9801 12,116 136,480 163 091 148,596 12.a) PREVIOUS YEAR- MOVEMENT ON RESTRICTED FUNDS PREVIOUS YEAR 2024 2024 Income Expenditure Balance Opening bal 01-Oct-23 adjustment Transfers btw fund5 Balance 30-Sep-24 Field Worker5 Projects Special Collection 10,127 160,100 31,608 90,017 10,237 128,5271 1100,2341 110,2371 13,208 149,883 170 227 131,862 138,998 163 091 Purpose of restricted funtjs.. All funds given for specific Field worke￿ and Projects are treated a5 being restrirted and are applied solely for this purpose. Transfers between funds.. 2025 transfers The transfer of £3,980 15 permitted under the original term5 of the fund at it5 inception, which allows for any fund balance at the end of a persons term or the completion of a project to be used at the discretion of the board 24 There have been no transfers between funds during 2024. 14

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (contlnued) FOR THE YEAR ENDED 30 SEPTEMBER 2025 13. ANALYSIS OF STAFF COSTS. TRUSTEE REMUNERATION AND EXPENSES AND THE COST OF KEY MANAGEMENT PERSONNEL 2025 2024 Gross Wages and Salaries Employer's National Insurance Costs Employment Allowance Claimed Employer's Pension Costs Payroll Processing Fees 50,890 4,526 14.5261 27,294 518 48,623 4,199 14.1991 2,917 518 78,702 52.058 The charity had 2 employee5 at the start of the year, and 2 employees at the end of the year. Staff numbers by head count that were employed In the following areas of the charity were.. 2025 2024 Artivities in furtherance of organisation's objectives No employees received emoluments in excess of £60,000 12024.. nil} The above staff are paid through the PAYE system. The key management personnel of the charitv 15 considered to be the Board of Trustee5. No Trustee5 received any remuneration, therefo￿ employee benefits Iincluding remuneration, employer national Insurance and employer pension contributions) relating to key management personnel were £nil. The charity offers a workplace pension scheme and enrolled all eligible employees. Employer contributions have been budgeted for and were paid on behalf of two employees during 2025 in accordance with legislation. This amounted to £27.294 in 2025, which include5 £23,530 of backdated contributions as agreed by the Trustee5 (2024= £2,917. nil backdated). 14. TRUSTEES AND OTHER RELATED PARTIES 2025 2024 Trustee5 Transactions.. 75 No Trustees were relmbu￿ed for Board expenses Incurred whilst on Trustee business 12024.. One Trustee was reimbursed £751. No other payments were made to Trustees or any persons connected with them during thls financial period other than the reimbursement of expenditure incurred on behalf of the charity. No material transaction took place between the organisation and a Trustee or any pe￿on connected with them. 15

EMMANUEL INTERNATIONAL LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (contlnued) FOR THE YEAR ENDED 30 SEPTEMBER 2025 15. RISK ASSESSMENT The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual ￿vIeW of the controls over key financial systems carried out on an annual basis will provide sufficient resources In the event of adverse conditions. The Trustee5 have 3150 examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. 16. RESERVES POLICY The Trustees have consldered the level of reserves they wish to retain, approprSate to the charlty's needs. Th55 is based on the charity's size and the level of financial commitments held. The Trustee5 aim to ensure the charity will be able to continue to fulfil Its charitable objectives even If there is a temporary shortfall In income or unexpected expenditure. The Trustees wlll endeavour not to set aside funds unnecessarily. The general reserves pollcy is found in the Trustees Annual Report on page 5 to these financial statement5. 17. PUBLIC BENEFIT The charity acknowledges its reouirement to demonstrate cleady that it must have charitable purposes or 'aims' that a for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. 16

EMMANUEL INTERNATIONAL LIMITED

(A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS

I report to the charity trustees on my examination of the accounts of Emmanuel International Limited for the year ended 30 September 2025.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity's trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ("the 2006 Act").

Having satisfied myself that the accounts are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ("the 2011 Act"). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER'S STATEMENT

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

• accounting records were not kept in accordance with section 386 of the Companies Act 2006; or

• the accounts do not accord with such records; or

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

• the accounts have not been prepared in accordance with the Charities SORP (FRS102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

G W Schulz FCMA Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South Chichester PO20 7EG

12 February 2026

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