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 

17