Company Reglstration Numbor: Nl628845
Charlty Number: NIC102143
The Emmanuel Church Lurgan Trust
IA company limlted by guarant80, not having a share capltall
Annual Report and Audited Financial Statements
for the financial year ended 31 December 2023
Daly Park & Company Ltd
Chartered Accountants and Statutory Audltors
4 Carn9gig Street
Luryan
Craigavon
County Armagh
BT66 6AS
Northern Ireland

The Emmanuel Church Lurgan Trust
IA Company Ilmlted by guarantee, nol having a share capitsll
CONTENTS
Page
Trustees, and Other Information
Trustees, Annual Report
4-10
statement of Trustees, Responsibilities
11
Independent Auditorfs Report
12-14
Statement of Financial Activities
15
Balance Sheet
16
Slatement of Cash Flows
17
Notes to the Financial Statements
18-22

The Emmanuel Church Lurgan Trust
IA company Ilmlted by guarantèe, not having a share ¢apltall
TRUSTEES. AND OTHER INFORMATION
Trustees
Alan John Emerson
Robert Mccullough
Ajain Emetson
Leech Christopher Robert George
Jonathan Andrew Beggs
Company Secretary
Leonard Adamson
Charlty Number in Northern Ireland
NIC102143
Company Registratlon Number
N1628845
Reglstered Office
23a Castle Lane
Lurgan
Co. Armagh
BT67 9BD
Northem Ireland
Principal Address
23a Castle Lane
Lurgan
Craigavon
Co. Armagh
BT67 9BD
Northern Ireland
Auditors
Daly Part( & Company Ltd
Chartered Aecounlants and Slalulory Auditors
4 Carnegie Street
Lurgan
Craigavon
CounlyArmagh
BT66 6AS
Northem Ireland
Principal Bankers
First Trust Bank
8 Market St
Lurgan
Co. Armagh
BT66 6AQ
Northern Ireland

The Emmanuel Church Lurgan Trust
IA company limited by guarantee. not having a share ¢apitall
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 December 2023
The Iruslees present their Trustees, Annual Report. combining the Directors. Report and Trustees, Report, and the
audited financial statements for the financial year ended 31 December 2023.
The financial statements are prepared in accordance with the Companies Act 2006. FRS 102"The Financial Reporting
standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Ch8rilies'. Statement of
Recommended Practice applicable lo charities preparing their financial ststements in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
The Trustees. Report contains the infoThation required lo be provided in the Trustees, Annual Report under the
Statement of Recommended Practice ISORPI guidelines. The Iruslees of the company are also charity trustees for the
purpose of charity law and under the company's constitution are known as members of the board of trustees.
In this report the Iruslees of The Emmanuel Church Lurgan Trust present a summary of its purpose. governance,
aclivilies, achievements and fInan￿S for the financral financial year 31 December 2023.
The charity is a registered eharity and hence the report and results are presented in 8 form which complies with the
requirements of the Companies Act 2006 and. although not obliged to comply with the Slalemenl of Recommended
Practice applicable in the UK and Republic of Ireland FRS 102. the organisation has implemented its recommendations
where relevant in these financial slalemenls.
Review of Actlvities. Achigvements and Performance
Summary of Activities
CHURCH COMMUNITY
The primary gathering point for our church community is a Sunday morning with around 600 adults gathering across 2
services. A key element of creating Spa￿ for our church family is be￿een these setw1￿5 over tea, coffee and snacks.
We continue to gather on the first Sunday evening of each month for our'seek First, worship space and meet bi-weekly
for prayer on a Wednesday night. On these night we join our Portadown Church.
We have continued in our primary calling of discipleship, while continuing to dedicate babies, baptise believers. marry
and bury people. Endeavouring to do all of these in a context of love, dignity and family.
We continually endeavour to engage with ourwider community demonstrating the love of God in words and actions. At
both Easter and November half term break we bless the local community with gifts arounL% doors and havè organised
community events such as firework displays and community fun days.
LIFE GROUPS
With the larger numbers of people gathering on Sundays. Life groups are a key way ftir us lo be able lo connect in
smaller numbers and allow people lo build intentional relationships. An African proverb says. "If you want lo go fast, go
alone. If you want to go far, go togetherf,
Around a third of our church members are engaged with life group. with 8 hope of seeing this increase in the futu￿.
PASTORAL CARE
As a chuTch. we desire lo have a robust paslordl care system. which ensures that people a￿ ￿red for thoroughly. We
have a staff member lo coordinate and oveTr8e these processes specifically. while our pastors and pastoral care team
ou￿01k everything on the ground.
Lrfe groups Imenlioned in the section above) provide a primary fom of pastoral care, with group leaders able lo
feedback information lo church leadership, of issues of djfficullies which arisen in the lives of those connected lo their
groups.
KIDS
Kingdom Tots l Junior5 1 Kids
All Sunday Kids environments have been bursting with energy this year ès we seek lo love and inspire the next
generation. Environments are provided for kids aged from 15 months lo P7, that include stories from the Bible. worship.
memory verses, games. crafts, prayer stations, as well as free & sensory play ft)r our youngest Kingdomer5. Kingdom
Kids {P1-71 have had a focus on Heroes of the Bible from Hebrews 11 and Women of the Bible. There is an average of
90 kids coming through the programme each Sunday moming. Meanwhile Kingdom Tots & Juniors have worked their
way through a number of series 'Kids like me,. 'I'm thankful for, and 'Women of the Bible,. Numbers have been capped
at 12 in each room for each service because of room & leader capacity-
JUNIOR DROP IN
Junior Drop In is an environment provided for children in P4-P7. 11 has the purpose of having food, fun. for the kids to
make friends from other schools. to gel support with their homework with the help of our volunteers. This environment
is also ulilised as an access point for kids lo be welcomed intr) church as for many of these children. it was their first
ontacl point with Emmanuel. From this environment, many of our kids start attending our Friday night and Sunday
environments. We have between 15-20 who attend weekly from a range of different schoois.

The Emmanuel Church Lurgan Trust
IA company Ilmlted by guarantee. not havin9 a share capital)
TRUSTEES, ANNUAL REPORT
for the financral year ended 31 December 2023
TINY TOTS
Tiny Tots is an environment that provides a place for parents and carers to bring their children, from the age of O- pre-
school.11 continues to grow with new families attending each week. There is an average attendance of 45 adults & 60
kids, with the majority of parenlslcarers attending Tiny Tols only having a connection lo Emmanuel Church through this
minisl This is on
ossible because of the stron
dedicated VDlunleer team which has really grown this season.
OOJ
QUEST & IMPACT
Quest and Impact is an environment that is provided for children in P1 P7 which runs every Friday night. Quest is for
children in P1-P3, and Impact is for P4-P7. The putpose of our Friday nights is to promde a structured programme with
a more striped back, casual approach after the kids finish off a full week of school. Here. the kids leam more about the
Bible in a fun and interaelive way.. and enjoy playing with their friends in a safe environment. This year we have gone
through 'the parables. and 'fruit of the spirit,. With 76 children attending each week it is easy to say, Friday nights are
the highlights of the week for many children & leaders alike. We are so thankful for the dedicated team of 15 leaders
who weekly give up their Friday nights lo pour into our kids.
LOCAL SCHOOLS
11 has been wonderful to wot1( closely with some of our local schools throughout the year taking assemblies in Kings
Park, Carrick. Lurgan Model. Tandragee and Moir8 Primary schools. We have had an excellent opportunity lo partner
with Aspire & Reach, which has given us extra lime in our schedules lo give hours towards Carrick on a weekly basis.
We had an excellent time h¢sting the Transition Week for P7's with our loeal primary $¢hoo15 in June.
KIDS LIFE GROUPS
Our P6 & P7 Life group is an environment whleh involves.. connecting with peers, playing games. praying for each other,
and reading the Bible together_ We have generated an average attendance of 45 kids biweekly which creates a positive
atmosphere of healthy learning and development within our kids who are seeking it.
We had a sleepover in church with this environment for the purpose of providing the kids with preparation before going
on our yearly iesidential as many of them have never stayed ovemight away from home before. After this. our P6 & P7
Life group look off lo Kilbroney in May for the residential to wheTe they had a fantaslie time building friendships.
challenging fears, and seekin
Jesus.

The Emmanuel Church Lurgan Trust
IA Company limited by guarantee, not having a share capttall
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 December 2023
Other Events
EASTER KIDS WEEK
In April we hosted our annual Easter KKJS Week. This yeals theme was 'Kingdom Rock- Where Kids Stand Strong For
God,. We had so much fun as we opened the doors lo 110 kids and 42 volunteers.
NUA
A large team of kids. volunteers were involved in organising and running the kids environments at NUA in June. it a fun
packed weekend with an island theme called 'OHANA'.
JUNIOR KIDS WEEK
In July we have a 3-day kids weeks for those going into nurserylP1. We had lots of fvn through free play. bible stories,
games and sensory play.
KIDS WEEK
We had our annual Kids Activity Week in August where 100 children look part in either a 5POrts or arts program. as well
as engaging in Bible lessons. On the Thursday night of thi$ week, we hosted a family night for the chitdren that were
involved in the Activity week.
SUMMER ACTWITY DAYS
Over summer we hosted 4 activity days lo allow kids together. build relationshi
s and have fun.
HOME FOR GOOD SUMMIT
We had the privilege of providing the kids programme for P1-7 at the annual Home for Good Summit.
Our heart is very much for family. In 2023. 19 babies were born into our church family and New Baby Hampers were
delivered lo these families. 17 babies were dedicated into the church family. This year it has been too great lo create
more spaces to support families in the wider sense and with that in mind we started a new ministry called'mini Mornings.
that happens once a lem and allows Ih05e with young families lo gather on a Saturday morning for fellowship. We
were also pleased to see our fostering & adoption support group make a return to meeting every 6 weeks.
Local Mission I Compassion
CONNECT CAFÉ
Connect cafe plays a vital role in our weekly activities where our local Community can drop in for a cuppa and a chat
and access the help they require. Up to 70 people aecess thi$ weekly with various levels of need. We continued
with our lunch club once 8 rnonlh in response lo the current cost of living crisis, providing a hol meal on a Wednesday
after Connect Cafe 12- 1. Once again these proved very popular with approx. 40- 50 people each week, providing a
warm space and a meal. The end of the year was celebrated with our Christrnas dinner when 150 people gathered
for a traditional Christmas dinner followed by games and entertainment. 11 was such a highlight of the year.

The Emmanuel Church Lurgan Trust
IA cornpany limtted by guarantee, not having a share ¢apltall
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 December 2023
Buggy Push runs alongside Connect Cafe where new mums Can gather lo go for a walk together and come back lo
the cafe for a cuppa and a chal. This has proven to be a lifeline for many of these new mums to gel out of the house
and chat about the ehallenges they are facing at this stage of life.
EMMANUEL
¥1
MEN'S DROP-IN
Men's drop-in has continued lo thrive promding a space for men to form relationships and connect with others. These
have been great limes with up lo 40 men coming weekly for breakfast baps, pool eompelitions, games, and chat
There has been a real community built duiin9 these times with many telling us this is the highlight of their week.
RENEW
Renew continues lo thrive and clothed over 350 people within our local community this year. We ran clothing
initiatives alongside thi5 e.g. winter coat drive where everyone who needed one was able to avail of a winter coat,
Christmas pyjama appeal where all of our children connected with our Pantry received their Christmas pyjamas and
our annual School Unifomi Exchange where 6 local schools participated and over 2000 items of clothing was
redistributed.
FOODBANK
In 2022 we issued 70 foodbank vouchers feeding 157 people.
FREEDOM FOOD PANTRY
Freedom Foods Pantry celebrated its 2nd Birthday. Inthere a Foodbank parcel is an emergency response the Pantry
offers a more longer teun approach supporting familtes to make a change in their current situation and helping them
with a more holistic approach. This year we have had 150 new member households with 1607 pantry visits.
An important aspect of the work in the Pantry is the wrap around services and signposting to enable people lo help
themselves out of the situation they find themselves in e.g. budgeting. benefit assistan￿. debt planning elc as well as
practical support in running cooking courses elc lo help educate families on making healthier food Choices and 9iving
essential cooking skills.
'ILII.'

The Emmanuel Church Lurgan Trust
IA company limited by guarantee, not having a share capitsll
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 December 2023
ENGLISH LESSONS
English lessons continue to thrsve and this year we had over 75 students enrolled with 3 levels being taught and
great team of volunteers. There are 13 countries represented within these classes from Ukraine- Afghanistsn. This
is an amazing ministry helping people who have come to Ih4s country to thrive within our local community.
CHRISTMAS SUPPORT PROGRAMME
At Christmas we delivered 150 hampers lo our Pantry membeis and prowded 10 children with their Christmas gifts.
This year we built upon the success of the previous year with our children's Christmas saving scheme helping families
save for their children's gifts from September- December and 47 children where saved for through this scheme. We
have really seen the benefits of this initiative not only for Christrnas savings but instilling saving habits in our members
and this is something we will eontinue to do annually. Local businesses and schools partnered with us this year
again by re￿IvIng donations of food at their premises and through financial gifts. Gift bags containing (dressing
gowns. sweets. hats. loilelries etcl were also given lo young adults in Bocombra residential home and 150 children
linked to local charity Aspire received Christmas gifts. This year our local football club again collected over200 pairs
of children pyjamas. and these were gnien out alongside the children's gifts.
COURSES
In addition to our weekly activities we have various courses that run throughout the year in response to need. This
year we ran Well being Journey courses, Hope Rising {for people struggling with mild depression and anxiety}
and Transform your trolley in house as well in conjunction with a local football team (Lurgan Town) we ran a four
week men's mentsl health programme which opened up great conversations and pathways of support for those that
need it.
Youth
VITAL & COLLECTIVE
Vital and collecb.ve are our discipleship environments on Friday nights. Vital and Collective are for young people from
11-18 and is an environment that welcomes young people from all backgiounds to have fun. build relationships and
learn more about God. Young people have time lo hang out. eat food, play football and many other games together.
There is an opportunity lo worship. encounter God and hear a tslk every week. Our theme this year was "Lifestyle
matters. and our talks were mainly delivered by the youth team bul we also had some great guest speakers, whose
input has been invaluable.
In the last year vital was able to connect with over 339 different young people and engaged an average of 95 young
people per week.
During this year we took the young people on multiple trips including a weekend away lo Greenhill YMCA Our
weekends were fulty booked bringing 85 on Vital and Collective residentials. It was a fantastic lime where young
people deepened their relationships with peers and leaders. were free in theirworship and had life changing
encounters with God.
FUSE
We managed to create Spa￿ in the building to aecemmodate the detached young people who were being drawn lo
OUT building. We mobilised a group of volunteers lo launch FUSE and how the leaders have created space to love
these kids has been amazing. They look 15 on a trip, have been to their sports matches and have built good
relationships over the year. Fuse engaged with 21 different young people. with an average of 9 young people
attending per week.
VITAL SUNDAY
Vital Sunday is a space on Sunday momings for ages 11-14. The young people go The young people participate in a
programme that is delivered in correspondenee with the leaching series in Church bul tailored lo their age. Vital
Sunday engages roughly 40 young people each week over the services. We also run a youth believing and
belonging course for the year 10s who are transitioning into chureh. Robbie and Pastor Phil facilitated this over tsvo
Sunday evenings and it was very successful in teaching young people what church is. why church is important and
what Emmanuel's Core values and beliets a￿.
BANQUET
Banquet is for those who we identify as young leaders, people who are maturing in their faith and want to give their all
to God. This group is less about us teaching them and more of a space for them lo start hearing from God for
themsefves. This means that there is specific focus on how tc read the bible as well as listening to Hoty Spirit.
Banquet is also focused on leadership and aims to disciple young people so that they will disciple IheiT peers in tum.
In 2023124 we had 8 young people who attended Banquet bi-weekly on Monday nights.

The Emmanuel Church Lurgan Trust
IA company limited by guarantee, not havlny a share capital)
TRUSTEES. ANNUAL REPORT
for the financial year end￿ 31 December 2023
DROP IN
In 2023124, we had 193 different young people attend our Vitsl and Collecttve Drop Ins with an average of 50 per
week.
SCHOOLS WORK
The youth team have coached football, rugby and hockey in Lurgan Junior high School and Lurgan College. We also
ran Youth Alpha in CTaKJavon Senior High with 3 different classes and approximately 40 pupils, seeing s8lvation$.
The youth team also gave some of their lime to volunteer with Reach mentoring. This was beneficial for Reach and
for Emmanuel Youth as il gave us the opportunity lo be a presence in a wider range of 5¢hools. such as Luigan
college and SL Ronan's.
Emmanuel Youth team have also participated and Scripture Union and school assemblies throughout the year in
various local school5.
LIFE GROUPS
In 2023124 we had 53 girfs and 29 boys regular attending a youth Life group. That is 82 young people regular
attending a small group where they read the Bible, pray. and keep each other accountable in their walk with Jesus.
PRAYER AND PANCAKES
6 to 7 young people eome lo thurch every Monday morning before school from 8.'00-9'.00am to start their week off in
prayer.
GLO
In 2023 we iat) Easter and Summer Glo. This is an event where the youth groups from the local chur¢he$ Come
together lo pray, worship, and setve the people of Lurgan together. We do things like gardening, community clean
ups and area fun days. Ifs great lo watch young people from different churches work together lo serve and glorfy
God.
SIGNAL FIRES
Signal Fires was birthed out of years of praying for young people and the nation of Ireland. We aim lo gaiher young
people together from different backgrounds and denominations in unity lo worship Jesus. with the hope that what God
does on these nights will spill over into their everyday lives, wherever Gi)d has positioned them. In partnership with
2417 prayer and other churches and organisalions. we were delighted to run Signal Fires in Lisbum. Sligo and Dublin
this year.
SUMMERACTIVITIES
July and August 2023 we had 154 young people engaging in our summer programme.
NUA
We facililaled the youth programme at the NUA Festival alongside Lagan valley Vineyard. It was 8 fantastic weekend
where God poured out his presence on the young people in a way we have never witnessed before. Many were filled
with the Spirit and this moment has propelled them into a passionate pursuit of Jesus.
Financial Review
The Trustees are very satisfied with this set of financial results. The level of inGreasing income from our congregation
in support of our mission continues to surprise and provide us with reassurance as to what we are doing. We continue
to focus on our aims and objectives and concentrate our expenditure on those areas that will enhance and meet our
objectives both in the short and medium lemi. Our net surplus of £51 k before depreciation underlines the controls and
governance in Pla￿ within our church. None of this would be possible without the countless volunteers that give freely
of both their lime and their prayers and we are Iruely grateful and indebted to all of those people for all they continue to
do. The trustees are continuing to work on updating the charitys reserve policy, and aim to create free unreslricled
reserves equating to three months, running costs, which would be approximal8ly £130k in total.
Financial Results
Al the end of the financial year the charity has assets of £1.5S7,31312022- £1,588,403) and liabilities of £61,33712022
£63.6871. The rtet assets of the charity have decreased by £128,740) .
Reference and Admlnlstratlve detalls
Organisation
The Board of Directors administers the charity. The Board meets al least monthly lo manage the day to day affairs and
operations of the charity.
Appointrnenl of Director
As described in the Articles of Assoeiallon. a new director may be eligible for appointsment if 21 days before the annual
general meeting, written notice is deposited with the registered office of the intended proposal. signed by a member
and signed by the person to be proposed, so as to indicate their willingness to be elected.

The Emmanuel Church Lurgan Trust
IA company limited by guarantee, not having a share ¢apltall
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 December 2023
Director Induction & Training
New Directors are briefed on their legal obligations under charity and company law. the content of the Memorandum
and Articles of Association. the Board and decision making processes and re￿nI financial perfomiance of the charity.
Directors are encouraged to Mew the Charities Commission website so as to gain a full understanding of their roles and
responsibilities.
Risk Management
The Directors have a risk management strategy which comprises an annual remew of the risks the company faces. the
establishment of systems and procedures lo mitigate those risks identified and the implementation of procedures
designed lo minimise any potential impact on the company.
Trustees
The trustees who seNed throughout the finaneial year, except as noted, were as follows-
Alan John Emerson
Robert Mccullough
Alain Emerson
Leech Christopher Robert George
Jonathan Andrew Beggs
In accordance with the Articles of Association. the Iruslees retire by rotation and. being eligible, offer themselves for re-
election.
The secretary who served during the financial yearwas-.
Leonard Adamson
Compliance with Sector-wide Legislation and Standards
The Charity engages pro-actively with legislation, standards and codes which are developed for the sector. The
Emmanuel Church Lurgan Trust subscribes to and is compliant with the following..
The Companies Act 2006
The Charities SORP IFRS 1021
Public Benefit
In seth.ng our objectives and planning our activities for the year the trustees have given careful consideration to the
Chaiity Commission for Northem Ireland's slalutory guidance on public benefit lo ensure that the activities have helped
achieve the charity purposes and provide a benefit lo the beneficiaries.
The Auditors
The auditors. Daly Park & Company Ltd, (Chartered Accountsn151 have indicated their willingness lo continue in office
in accordance with the provisions of Section 485 of the Companie5 Act 2006.
Approved by the Board of Trustees on 28 June 2024 and slgned on its behalf by:
Alan John Emerson
Trustee
Wanvlck Mccullough
Trustee
10

The Emmanuel Church Lurgan Trust
IA company limit$d by guarantee, not having a share capital)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 December 2023
The Iruslees, who are also directors of The Emmanuel Church Lurgan Trust for the purposes of company law, are
responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the Iruslees as the directors lo prepare financial statements for each financial year. Under that
law the trustees have elected lo prepare the financial ststemenls in aceordance with United Kingdom Generally
Accepted Accounting Practice Iuniled Kingdom Accounting Standards and applicabie lawl including FRS 102 "The
Financial Reporbng Stsndard applicable in the UK and Republic of Ireland" Section 1A {Small Entiliesl. Under company
law the trustees musl not approve the financial slalements unless they are satisfied that they give a true and fair view
of the slate of affairs of the company and of the surplus or deficit of the company for that period.
In preparing these financial statements, the Iruslees are required lo..
select suitable accounting policies and apply them ¢onsislenVy,'
observe the methods and principles in the Charities SORP
make judgements and accounting estimates that are reasonable and prudent,.
stste whether the financial statements have been prepared in accordance with applicable accounting standards.
identify those standards. and note the effect and the reasons for any material departure from those standards., and
prepare the financial slalements on the going concern basis unless it is inappropriate to presume that the charity
will continue in operation.
The trltstees are responsible for keeping adequate a￿oUntIng records that are sufficient to show and explain the
charity's transactions and disdose with reasonable accuracy at any time the financial position of the charity and enable
them to ensure that the financial slalemenls eomply with the Companies Act 2006 and. They are also responsible for
safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention and detection of fraud
and other irregularities.
In so far as the Iruslees are aware:
there is no relevant audit infomialion linfonnation needed by the charity's auditor in connectson with preparing the
auditorfs report) of which the charity's auditor is unaware, and
the trustees have taken all the steps that they ought to have taken as trustees in order to make themselves aware
of any relevant audit information and to establish that the charity's auditor is aware of that infom)ation.
Approved by the Board of Trustees on 28 June 2024 and slgned on Its behalf by:
Alan John Emerson
Truslee
Warwlck Mccullough
Trustee
11

INDEPENDENT AUDITOR'S REPORT
to the Members of The Emmanuel Church Lurgan Trust
IA company limited by guarantee. not havlng a share capital)
Report on the audlt of the financial statements
Opinion
We have audited the charity financial statements of The Emmanuel Church Lurgan Trust I'lhe charity'l for the financial
year ended 31 DecembeT 2023 which comprise the Slalement of Financial Aclivilie$ {incorporaling an Income and
Expenditure Accounll. the Balance Sheet, the Ststemenl of Cash Flows and notes lo the financial statements, including
the summary of significant accounting policies sel out in note 2. The financial reporting framework that has been applied
in their Preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard and Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with FRS 102.
In our opinion. when reporting in accordan￿ with a fair presentstion framework the financial ststemenls..
give a true and fair view of the state of the charity's affairs as at 31 December 2023 and of its deficitfor the financial
year then ended.,
have been properly prepared in aceordance with United Kingdom Generally Accepted Accounting Practice,- and
have been prepared in accordancewilh the requirements of the CompaniesAct 2006 and the Charities Act {Northem
Ireland) 2008.
Basls for oplnion
Vve conducted our audit in accordan￿ with Intemalional Stsndards on Auditin9 (UK} {ISA5 IUKII and applicable law.
Our responsibilities under those standards are further described in the AuditOT'S responsibilities for the audit of the
financial statements section of our report. We are independent of the charity in accordance with ethical requirements
that are relevant lo our audit of the financial slalements in the UK, including the FRC'S Ethical Standard, and we have
fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit ewdence we
have obtained is sufficient and appropriate lo provide a basis for our opinion.
Conclusions relatlng to going concern
In auditing the financial slalements. we have concluded that the trustees, use of the going concern basis of accounting
in the preparation of the financial slalemenls is appropriate.
Based on the WO￿ we have performed. we have not identified any material un￿rtaIntieS relating to events or conditions
that, individually or collectively, may cast significant doubt on the charity's ability lo continue as a going con￿rn for a
period of at least ￿e1ve months from the date when the financial statements are authorised for issue.
Our responsibilities and the Tesponsibililies of the trustees with respect to going concern are described in the relevant
sects'ons of this report.
Other Information
The other information comprises the information included in the annual report ether than the financial statements and
our Auditor's Report thereon. The Itustees are responsible for the other information contained within the annual report
Our opinion on the financial ststements does not cover the other information and. except to the extent otherwise
explicitly slated in our report. we do not expre$5 any form of assurance conclusion Ihereon.
Our responsibility is lo read the other infonnation and. in doing so. consider whether the other Info￿natIon is materially
inconsistent with the financial statements or our knowledge obtained in the course of the audit. or otherwise appears lo
be materially misststed. Ifwe identify such material inconsistencies or apparent material mi5slalements, we are required
to detemine whether this gives rise lo a material misstatement in the financial ststemenls themselves. If, b85ed on the
WOTk we have performed, we conclude that there is a material misstatement of this other information, we are required
to Teport that fact. We have nothing lo report in this regard.
Opinion on other matter prescribed by th9 Companies Act 2006
In our opinion. based on the work undertaken in the course of the audit..
the infoTrnalion given in the Tnjstees, Annual Report for the financial year for which the financial slalemenls are
prepared is consistent wth the financial statements,. and
the Trustees. Annual Report has been prepared in accordance with applicable legal requirements.
12

INDEPENDENT AUDITOR'S REPORT
to the Members of The Emmanuel Church Lurgan Trust
IA ¢ompany limlted by guarant••, not having a share capltall
Matters on whlch we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit.
we have not identified material misslalemenls in the Tnjstees, Annual Report.
We have nothing lo report in respect of the following matters where the Companies Act 2006 requires us lo report lo
you if, in our opinion..
adequate accounting recoTds have not been kepl-, or
the financial slalemenls are not in agreement with the accounting records and retums. or
certain disclosures of Iruslees, remuneration specified by law are not made.. or
the trustees were not enlilled lo prepare the financial statements in accordance with the small companies regime
and lake advantage of the small companies, exemption in preparing the Trustees, Annual Report.
Responsibllltles of trustees for the financial statements
As explained more fully in the Ststement of Trustees. Responsibilities set out on page 7, the trustees are responsible
for the preparation of the financial slalements and for being sats'sfied that they give a true and fair view. and for such
internal control as they detemiine is necessary lo enable the preparation of financial statements that are free from
material misstatement. whether due to fraud or error.
In preparing the financial statements, the Iruslees are responsible for assessing the charity's ability lo continue as a
going concern. disdosing, as applicable. matters related to going concern and using the going concem basis ol
accounting unless management either intends lo liquidate the charity or to cease operations, or has no realistic
alternative but to do so.
Auditor's responsibilitlgs for the audit of the flnancial statements
Our objectives are lo obtain reasonable assurance about whether the financial slalements as a whole are free from
material misstatement. whether due lo fraud or error, and to issue an Audilorfs Report that includes our opinion.
Reasonable assuran￿ is a high level of assuran￿. bul 15 not a guarantee that an audit conducted in accordance with
ISAS {UK} will a￿ayS delecl a material misstatement when il exists. Misstatements ean arise from fraud or error and
are considered material if, individually or in the aggregate, they Could reasonably be expected lo Influen￿ the economic
decisions of users taken on the basis of these financial statements.
Irregularities, including frdud, are instances of non-compliance with laws and regulations. We design procedures in line
with our responsibilities, outlined above. to delect material misstatements in respect of irregularities. including fraud.
The extent lo which our procedures are Capable of delecling irregularities, including fraud is detailed below..
There is an inherent drfficulty in detecting irregul8ri1ies during audit However the effectiveness of entity's controls, the
nature and extent of audit procedures performed. gives us confidence in detecting irregularities.
Further infom)atlon regarding the scope of our rgsponsibilities as auditor
As part of an audit in accordance with ISAS {UK), we exercise professional judgement and maintain professional
scepticism throughout the audit. We also-.
Identify and assess the risks of material misstatement of the whether due to fraud or error. design and perfomi
audit procedures responsive to those risks, and obtain audit eviden￿ Ihal is sufficient and appropriate lo provide a
basis for our opinion. The risk of not detecting a material misslalement resulting from fraud is higher than for one
resulting from etror. as fraud may involve collusion, forgery, intentional omissions, misrepresenlab'ons. or the
override of internal control.
Obtain an understanding of inlemal control relevant lo the audit in grder to design audit procedures that are
appropriate in the circumstance5, but not for the purpose of expressing an opinion on the effectiveness of the
Charity's intemal control.
Evaluate the appropriateness of accounting policie5 used and the reasonableness of accounting estimate5 and
related disclosures made by trustees.
Conclude on the appropriateness of the Irusleos. use of the going concem basis of accounting and, based on the
audit evidence obtained, whether a material uneertainty exists related lo events or conditions that may cast
signifieant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty
exis15, we are required lo draw attention in our Audilols Report lo the related disdosures in the financial statements
or, if such disclosures are inadequate, lo modify our opinion. Our conclusions are based on the audit evidence
obtsined up lo the date of our Auditor's Report. However. future events or ¢ondilions may ¢au5e the the charity to
cease to continue as a going concern.
Evaluate the overall presentstion, structure and content of the firtancial statements, ineluding the disclosures. and
whether the financial slalements represent the undertying transactions and events in a manner that achieves fair
presentation.
13

INDEPENDENT AUDITOR'S REPORT
to the Members of The Emmanuel Church Lurgan Trust
IA company limited by guarantee. not havin9 a share capltsll
We communicate with those charged with govemance regarding, among other matters, the planned scope and timing
of the audit and significant audit findings, including any significant deficiencies in internal control that we idents'fy during
our audit.
Ruairi Maglnn I
for and on be
DALY PARK
PANY LTD
Chartered Accountsnls and Slalulory Auditors
4 Carnegie Street
Lurgan
Craigavon
County Armagh
BT66 6AS
Northern Ireland
ior Statutory Auditor)
28th June 2024
14

The Emmanuel Church Lurgan Trust
IA company limited by guarantse, not havlng a shar• capital)
STATEMENT OF FINANCIAL ACTIVITIES
Ilncorporating an In¢ome and Expenditure Accounti
for the financial year ended 31 December 2023
Unrestricted RgStri¢ted
Funds
Funds
2023
2023
Total Unrestricted Restricted
Funds
Funds
Funds
2023
2022
2022
Total
Funds
2022
Notes
Incomlng Resources
Voluntary Income
Activities for generating
funds
Investrnents
835.523
68.531
835.523
68,531
712.918
41,430
22.S98
735.S16
41.430
3,583
3,583
Total incomlng resourcgs
907.637
907.637
754.348
22,598
776.946
Resources Expended
Charitable activities
918,506
17.871
936,377
919,405
10,593
929,998
Net incomingloutgoing
resources before transfers
110,8691
117.8711
128.7401 {165.057}
12,005
1153,0521
Gross transfers be￿een
funds
142.4631
42.463
Net movement in funds for
the financial year
110,8691 117,8711
128.7401 (207.520}
54,468
1153.0521
Reconciliatlon of funds:
Total funds beginning of tho
year
14 1A44,055
80,661 1,524,716 1,651.575
26,193 1,677,768
Total funits at the end of
the year
1,433,186
62,790 1.495.976 1.444.055
80.661 1.524,716
The Statement of Financial Activities includes all gains and l¢s$es re¢ognised in the ffnancial year.
All income and expendiluie relate to continuing actNilies.
The notes on pages 18 to 22 forrn part of the finan￿al 5taternent5
15

The Emmanuel Church Lurgan Trust
IA company Ilmlted by guarant88, not havin9 a sharo ¢apitall
Company Number.. N1628845
BALANCE SHEET
as al 31 De￿mber 2023
2023
2022
Notes
Flxed Assets
Tangible assets
1,267.308
1.340.369
Current Assets
Debtors
Cash at bank and in hand
10
11
40,051
249.954
54,601
193,433
290,005
248.034
Credltors: Amounts falllng due wlthln one year
12
161,337)
{63.6871
Net Current Assets
228.668
184,347
Total Assets less Current Liabi1Stles
1,495,976
1.524.716
Funds
Restricted trust funds
Designated funds Iunrestricled}
General fund lunreslricledl
62.790
1,267,308
165,878
80,661
1,345,341
98.714
Total funds
14
1,495,976
1,524,716
The total unrestricted funds includes a revaluation reserve of £65247012022 - £6524701
These financial slalements have been prepared in accordance with the special provisions relating lo small companies
within Part 15 of the Companies Act 2006.
The financial statements have been prepared in accordance with the provisions applicable lo companies subject lo
the small companies. regime and in accordance with FRS 102 "The Financral Reporting Standard applicable in the UK
and Republic of Ireland" applying Section 1A of that Standard.
Approved by the Board of Trustees and authorised for issue on 28 Juno 2024 nd slgned on Its behalf by
Alan John Emerson
Trustee
Warwick McCullou9h
Trustee
The notes on pages lg to￿ lonn part ofthe financial 5t8tements

The Emmanuel Church Lurgan Trust
STATEMENT OF CASH FLOWS
for the financial year ended 31 December 2023
2023
2022
Notes
Cash flows from operating activities
Nel movement in funds
Adjustments for..
Depreciation
Interest receivable and similar income
(28,7401
1153.0521
80.224
13,5831
78.850
47,901
{74,202}
Movements in working capital..
Movement in debto
Movement in creditors
14,550
12.2261
136,4951
34,058
Cash generated fromllused inl operations
60,225
176,8391
Ca$h flows from investlng actlvltles
Interest received
Payments to acquire tangible assets
3,583
(7.1631
114,9131
Nel cash used in investment activities
13.5801
114,9131
Cash flows from financing activltles
Advances from subsidi8rieslgroup companies
{124)
3,549
Net increasel{decreasel in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
56,521
193.433
188,0031
281.436
Cash and cash equivalents at the end of the year
249,954
193.433
17

The Emmanuel Church Lurgan Trust
IA company Itmited by guarantee, not having a share eapitall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
GENERAL INFORMATION
The Emmanuel Church Lurgan Trust is a company limited by guarantee incoTporaled in Northern Ireland. The
registered Offi￿ of the company is 23a Castle Lane. Lurgan, Co. Amagh. BT67 9BD, Northern Iieland which
is also the principal place of business of the company The financial statements have been presented in Pound
1£) which is also the fvnctional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting poliaes have been applied consistently in dealing with items which are considered
material in relation to the chaThty's financial statements.
Basis of preparation
The financial statements have been prepared on the going concern basis under the historical cost convention.
modified to include certain items al fair value. The financial ststements have been prepared in accordance with
the Statement of Recommended Practi￿ (SORPI "Accounting and Reporting by Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS
102" applying Section 1A of that Standard.
As permitted by the Companies Act 2006, the charity has varied the standard fonnats in that act for the
Slalement of Financial Activities and the Balan￿ Sheet. Departures from the standard formals are to comply
with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that
SORP.
Statement of compliance
The financial ststements of the charity for the financial year ended 31 December 2017 have been prepared on
the going con￿rn basis and in accordance with the Statement of Recommended Practice ISORPI "Accounting
and Reportin9 by Charities preparing their aeeounls in accordan￿ with the Financial Reporting Standard
applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard.
Incoming Resources
Voluntsry income or capital is included in the Ststemenl of Financial Aelivities when the charity is legally enlilled
lo it, its financial value can be quanlrfied with reasonable ￿rtaInty and there is reasonable certainty of ils ultimate
receipt. Entillemenl to legacies is considered established when the charity has been notified of a distribution to
be made by the executors. Income received in advance of due performance under a contract is accounted for
as deferred income until earned. Grants for actiwties are recognised as income when the related conditions for
legal entillemenl have been mel. AJI other income is accounted for on an a¢¢ruals basis.
Resources Expended
All reSoUr￿S expended are accounted for on an accruals basis. Charitable activities include costs of services
and grants. support costs and depreciation on related assets. Costs of generating funds similarly include
fundraising activities. Non-slaff costs not atlfibuled to one category of activity are allocated or apportioned pro-
rala to the staffing of the relevant service. Finan￿, HR, IT and administrative staff costs are directly attributable
lo individual activities by objective. Govemance costs are those associated with conslilulional and statutory
requirements.
Tanglble fixed assets and depreciation
Tangible fixed assets are slated al cost or at valuatfon. less accumulated depreciallon. The eharge lo
depreciation is calculated to write off the ortginal cost or valuation of tangible fixed assets. less their estimated
$idual value, over their oxpecled useful lives as follows..
Land and buildings freehold
Plant and machinery
Fixture5. fittings and equipment
4% Straight line
25% Slraighl line
25% Slraighl line
Debtors
Debtors are recognised at the Settlement amount due after any discount offered. Prepayments ¥r8 valued at
the amount prepaid nel of any trade discounts due. Income recognised by the the charity from government
agencies and other co-funders, but not yet received al year end, is included in debtors.
Ca$h at bankand in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of
withdrawal.
18

continued
The Emmanuel Church Lurgan Trust
IA company limited by guarant•e, not having a share capitsll
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
Taxation and deferred taxation
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable
valued added lax is expensed as incurred.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2023
2022
Voluntsry Income
835.523
835.523
735.516
OTHER TRADING ACTIVITIES
Unrestricted Restricted
Funds
Funds
2023
2022
Activities for generating funds
68.531
68,531
41.430
INVESTMENTS
Unrestricted Restrlcted
Funds
Funds
2023
2022
Investments
3.583
3,583
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
other
Costs
Support
Costs
2023
2022
Cost of Charitsble Aclimties
936.377
936,377
929,998
SUPPORT COSTS
Charitable
Activities
2023
2022
Missions
Support Costs
Depreciation
Church Ministry & Outreach
49.487
159.206
80.224
647.460
49,487
159,206
80.224
647.460
42,472
150.789
78,850
657.887
936,3TI
936,377
929,998
ANALYSIS OF SUPPORT COSTS
2023
2022
Missions
Support Costs
Depreciation
Church Ministry & Outreach
49.487
159,20fj
80.224
647.460
42,472
150,789
78,850
657,887
936,377
929.998
NET INCOMING RESOURCES
2023
2022
Net Incoming Resources are Stated after chargingl{creditlngl-
Depreciation of tangible assets
80,224
78.850
19

continued
The Emmanuel Church Lurgan Trust
IA company limited by guarantee. not having a share capltall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
INVESTMENT AND OTHER INCOME
2023
2022
Bank interest
3,583
EMPLOYEES AND REMUNERATION
Numberof employees
The average number of persons employed (induding executive Irusleesl during the financial year was as
follows..
2023
Number
2022
Number
Employees
16
The staff costs compri8e:
2023
2022
Wages and salaries
Pension costs
394.890
7.736
328,842
5,802
402.626
334,644
TANGIBLE FIXED ASSETS
Land and
buildings
freehold
Plant and
Fixtures,
machinery fittings and
equipmont
Totsl
Cost
Al 1 January 2023
Additions
1,906.049
34,976
122,939
7,163
2.063,964
7.163
At 31 December2023
1,906,049
34.976
130.102
2.071.127
Depreciation
At 1 January 2023
Charge for the financial year
593.072
62.341
27,764
5.935
102,759
11,948
723,595
80.224
Al 31 December 2023
655,413
33.699
114,707
803.819
Net book value
At 31 De￿mber 2023
1,250.636
1,277
15,395
1,267,308
At 31 December 2022
1.312.977
7.212
20,180
1,340,369
10.
DEBTORS
2023
2022
Trade debtors
PTepaymenls and accrued in¢ome
32,027
8,024
52,031
2.570
40,051
54.601
20

continued
The Emmanuel Church Lurgan Trust
IA company Ilmited by guarantee. not ha¥lng a Sharè capital
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
11.
CASH AND CASH EoufvALENTS
2023
2022
Cash and bank balances
Cash equivalents
96,371
153,583
193,433
249.954
193.433
12.
CREDITORS
Amounts lalling dug Within one year
2023
2022
Trade creditors
Amounts owed to connected parties (Note 161
Taxation and social security costs
Aceruals and deferred income
32.329
6,176
11.018
11,814
32,157
6,300
9.218
16,012
61.337
63,687
13.
RESERVES
Revaluatlon
reserve
Funds
Total
At the beginning of the year
Deficit for the financial year
1652.4701 2.177.186
128,7401
1,524.716
128.740)
Al the end of the year
(652.4701 2,148,446
1.495.976
14.
FUNDS
14.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Restricted
Funds
Funds
Totsl
Funds
At 1 January 2022
Movement during the financial year
1,651.575
1207.5201
26.193
54.468
1.677,768
1153,0521
At 31 December 2022
Movement during the financial year
1,444.055
110,8691
80,661
{17,8711
1,524.716
128.740}
Al 31 December 2023
1.433.186
62.790
1.495,976
21

onlinued
The Emmanuel Church Lurgan Trust
IA company lirntted by guarantee. not having a share capitall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
14.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 January
2023
Income Expenditure
Transfers
Balance
between 31 December
funds
2023
Restricted funds
Restricted- Projects
Restricted- All Churches Trust
79,441
1,220
16.651
1,220
62,790
80,661
17,871
62.790
Llnrestrictsd funds
Unrestricted- Emmanuel Africa
Unrestricted - Propety Reserve
Unrestricted General
4,972
1,340,369
98.714
4.972
173,0611
73.061
1,267.308
165,878
907.637
913.534
1,444,055
907.637
{918.506}
1.433.186
Total funds
1,524,716
907,637
936.377
1,495,976
1S.
STATUS
The charity is limited by guarantee not having a share capital.
The liability of the members is limited.
Every member of the company urKlertakes lo contribute to the assets of the company in the event of its being
wound up while they are members. or within one year thereafter, for the payment of the debts and liabilities of
the company contracted before they ceased lo be members, and the costs, charges and expenses of winding
up, and for the adjustment of the rights of the conlributots among themselves, such amount as may be required,
not exceeding £ 1.
16.
RELATED PARTY TRANSACTIONS
The following amounts are due to other connected parties-.
2023
2022
6.176
6,300
ECF Trust is a Related Party, operationg and registered in Northem Ireland. At the year end £6.176 15 owed to
ECF Trust for mangement serVi￿S provided lo The Emmanuel Church Lurgan Trust.
At the year end £2,550 was also owed from ECF Trust for Se￿￿5 provided by The Emmanuel Lurgan Chuich
Trust.
During the year £72.498 was donated from The Emmanuel Church Trust lo ECF Tiust Building Fund.
£3.930 was reimbursed to a Trustee for travel, mobile phone and other expenses. These expenses were
incurred in connection with the exerase of their powers and discharge of their duties in relation to the charity.
as allowed under the charity's Memorandum and Artides ofAsso¢iation.
17.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity Sin￿ the financial year-end.
18.
TRUSTEE REMUNERATION
None of the Trustees re￿iVed or waived any kind of remuneration for their ServI￿S as
Tfustees during the Current or previous financial year.
22