Charity Number XR 81352 Immanuel Studios Report and accounts for the year ended 31 March 2025 ## **Immanuel Studios** ## **Contents** ||**Page**| |---|---| |Legal and administrative information|1| |Independent examiner's report|2| |Receipts and payments account|3| |Statement of assets and liabilities|4| ## **Immanuel Studios** ## **Legal and administrative information** ## **Trustees** Mr. L. Fleck Mr. D. Weir Mr. R. Greer Mr. D. Dunn 10 Meadow Drive Ballyclare BT39 9XF ## **Accountants** Roger Morrison & Co. Ltd Chartered Accountants 95 Cregagh Road Belfast BT6 8PY ## **Bankers** First Trust Bank 78 Wellington Place Ballymena Co. Antrim BT43 8PY ## **Charity Registration Number** XR 81352 1 ## **Immanuel Studios** ## **Independent examiner's report to the Trustees** I report on the accounts of the Trust for the year ended 31 March 2025, which are set out on pages 3 to 4. ## **Respective responsibilities of Trustees and examiner** As the charity’s trustees you are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2008 (the Charities Act) or under Regulation 10(1)(a) to (c) of the Charities Accounts (Scotland) Regulations 2006 (the 2006 Regulations) and that an independent examination is needed. The charity is preparing income and expenditure accounts and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants In Ireland. It is my responsibility to: - examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008 and under section 44(1)(c) of the Charities - follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008 - state whether particular matters have come to my attention. ## **Basis of independent examiners report** My examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 63 of the Charities Act 2008 and section 44 (1)(a) of the 2005 Act and Regulation 4 of the2006 Accounts Regulations and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 and section 44(1)(b) of the 2005 Act and Regulation 8 of the 2006 Accounts Regulations have not been met or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Roger Morrison Fellow of The Institute of Chartered Accountants in Ireland 95 Cregagh Road Belfast BT6 8PY Dated: 29 August 2025 2 ## **Immanuel Studios** **Receipts and payment account for the year to 31 March 2025** |**Voluntary receipts**
Donations
Income from legacies
Bank interest
**Total receipts**
**Payments**
Cost of charitable activities
Donations
Governance costs
**Asset purchase**
Equipment purchases
**Total payments**
**Net receipts**
**Funds reconciliation**
Cash at bank and in hand 1 April 2024
Surplus/(deficit)
**Cash at bank and in hand 31 March 2025**|**Unrestricted**
**Funds**
**2025**
**£**
12,347
-
1,934
14,281
13,277
11,500
7,341
-
32,118
(17,837)
78,301
(17,837)
60,464|**Restricted**
**funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**Funds**
**2025**
**£**
12,347
-
1,934
14,281
13,277
11,500
7,341
-
32,118
(17,837)
78,301
(17,837)
60,464|**Total**
**funds**
**2024**
**£**
25,715
-
1,779
27,494
17,314
2,800
5,533
-
25,647
1,847
76,454
1,847
78,301| |---|---|---|---|---| 3 ## **Immanuel Studios** ## **Statement of assets and liabilities** |**Cash assets**
First Trust General account
First Trust Deposit account
**Other assets held for functional use**
Equipment
**Liabilities**
Loan|**Unrestricted**
**Funds 2025**
**£**
12,579
47,885
60,464
7,731
2,000|**Restricted**
**funds**
**2025**
**£**
-
-
-
-
-|**Total**
**Funds**
**2025**
**£**
12,579
47,885
60,464
7,731
2,000|**Total**
**funds**
**2024**
**£**
32,350
45,951
78,301
7,731
2,000| |---|---|---|---|---| Approved by the Trustees and signed on their behalf by: Dated: 29 August 2025 4 ## **Immanuel Studios** **Detailed receipts and payment account for the year to 31 March 2025** |**Voluntary receipts**
Donations
Gift Aid refunds
Bank interest
**Total receipts**
**Payments**
**Cost of charitable activities:**
Production salary
Video materials
Distribution costs
**Charitable donations**
Donations
**Governance costs:**
Administrative salary
Computer expenses
Heat and light
Accountancy fees
Payroll fees
Bank charges
Sundry expenses
**Total payments**
**Surplus/(deficit) for the year**|**Unrestricted**
**Funds 2025**
**£**
10,921
1,426
1,934
14,281
13,082
-
195
11,500
3,600
770
1,859
420
420
156
116
32,118
(17,837)|**Restricted**
**funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**Funds**
**2025**
**£**
10,921
1,426
1,934
14,281
13,082
-
195
11,500
3,600
770
1,859
420
420
156
116
32,118
(17,837)|**Total**
**funds**
**2024**
**£**
24,132
1,583
1,779
27,494
13,093
1,826
1,295
2,800
3,600
-
698
420
438
218
159
25,647
1,847| |---|---|---|---|---| 5