Company Reglstratlon Number: N1628845 Charity Number.. NIC102143 The Emmanuel Church Lurgan Trust IA company Ilmit•d by guarante•. not having a sharè capltall Annual Report and Audited Financial Statements for the financial year ended 31 December 2024 Daly Park & Company Ltd Chartered Accountants and Statutory Audltors 4 Carnegie Street Lurgan Craigavon County Armagh BT66 6AS Northern Ireland
The Emmanuel Church Lurgan Trust IA company limited by guarantee, not having a share capital) CONTENTS Page Trustees, and Other Informalion Trustees, Annual Report 4-15 Statement of Trustees, Responsibilities 16 Independent Auditor's Report 17-19 Statement of FinanGial Activities 20 Balance Sheet 21 Statement of Cash Flows 22 Notes to Ihe Financial Statements 23-27
The Emmanuel Church Lurgan Trust IA company limited by guarantee, not having a share capital) TRUSTEES, AND OTHER INFORMATION Trustees Alan John Emerson Warwick Mccullough Aain Emerson (Resigned 3 Dernber 20241 Christopher Leech (Resigned 3 December 20241 Jonathan An(JrÈw Beggs Colin Maccorf(ell (Appointed 3 December 20241 Heather McDowell IAppoinled 3 December 20241 Timothy Parks (Appointed 3 December 20241 Richard Preston (Appointed 3 December 20241 Company Se¢r9tary Leonard Adamson (Resigned 3 December 20241 Joanne Briggs IAppoinled 3 Dernber 20241 Charity Nurnbar in Northgrn Ireland NIC102143 Company Registration Number N1628845 R9gistered Office 23a Castle Lane Lurgan Co. Armagh BT67 9BD Northern Ireland Principal Address 23a Castle Lane Lurgan Craigavon Co. Amiagh BT67 9BD Northern Ireland Audltors Daly Park & Company Ltd Chartered Accountants and Statutory Auditors 4 Carnegie Street Lurgan Craigavon County Amiagh BT66 6AS Northern Ireland Principal Banker5 First Trust Bank 8 Market Sl Lurgan Co. Amiagh BT66 6AQ Northern Ireland
The Emmanuel Church Lurgan Trust IA company limited by guarantee, not having a share capital) TRUSTEES, ANNUAL REPORT for the financial year ended 31 December 2024 The trustees present their Trustees, Annual Report, combining the Directors, Report and Trustees, Report, and the audited financial slalemenls for the financial year ended 31 December 2024. The financial statements are prepared in accordance with the Companies Act 200S, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Slalemenl of Recommended Practi applicable lo charities preparing their financial slalemenls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The Trustees, Report contains the information 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 Iruslees for the purpose of charity law and under the company's conslilulion are known as members of the board of Irusteos. In this report the Iruslees of The Emmanuel Church Lurgan Trust present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 December 2024. The charity is a registered charity and hence the report and sUltS are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged lo comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisalion has implemented ils recommendations where relevant in these financial statements. Principal Activity The Trust is established for charitable purposes only, specifically the advancement gf Religion Ispecifically the Evangelical Christian Faithl, the advancement of education and the advancernenl of community development. Such purposes musl be Carried out exclusively in a manner that is beneficial lo the public and is recognised by tho law of Northern Ireland as being charitable. The Trust shall participate only in initiatives that are reasonably conducts've lo the realisalion of the above mentioned purposes, such initiatives including Ibul not limited lol.. li} The support and facililalion of the Church., lill Raising awareness and understanding of Evangelical Christian beliets and practices., liiil Carrying out missionary and outreach work with in the cornmunity served by the Church,. and livl Holding regular publiG worship services in the context of the Church. Review of Activities, Achievements and Performance Summary ofActivities Church Community The primary gathering point for our church community is a Sunday morning with around 700 adults gathering across 2 servIs. A key element of creating space for our church family is between these serVIS over lea, coffee and snacks. We continue to gather on the first Sunday evening of each month for our 'Seek Firsf worship space and meet bi- weekly for prayer on a Wednesday night. On these nights we join our Portadown Church. We have eontinued in our primary calling of discipleship, while continuing lo dedicate babies, bapli$e believers, mary and bury people. Endeavouring lo do all of these in a context of love, dignity and family. We continually endeavour lo engage with our wider comrnunity demonstrating the love of God in words and actions. At both Easter and November half term break we bless the local community with gifts around doors and have organised community events such as firework displays and community fun days. Llfe groups With the larger numbers of people gathering on Sundays, Life groups are a key way for 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 logelherf Around a third of our ¢hurch members a engaged with lrfe group, with a hope of seeing this increase in the future. Pastoral Care As a church, we desire to have a robust pastoral care system, which ensures that people are cared for thoroughly. We have a staff member to coordinate and oversee these ProsseS specifically. while Dur pastors and volunteer pastoral care team outwork everything on the ground. Life groups Imenlioned in the section above) provide a primary form of pastoral care, with group leaders able lo feedback infomialion lo church leadership. of issues of difficulties which arisen in the lives ol those connected lo their groups.
The Emmanuel Church Lurgan Trust IA company limFted by guardntee. not having a Share capital) TRUSTEES. ANNUAL REPORT for the financial year ended 31 December 2024 Klds All Sunday Kids environments have been bursting with energy this year as 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 slalions. as well as free & sensory play for our youngest Kingdomers. We started a new environment for Nursery & P1 bringing us lo a total of 5 age specific environments for Kids on Sunday momings. Kids Ministry themes over the past year have included Women of the Bible, The God Story and a fun 'lNSIDE OUT themed 8 week programme over summer. There is an average of 160 kids coming through the programmes each Sunday moming. Kids Drop In Junior Drop In is an environment provided for children in P4-P7 after school mid-week. 11 has the purpose lo have food, fun. for the kids to make friends from other schools, lo get support with their homework with the help of our volunteers. This environment is also ulilised as an aCsS point for kids lo be welcomed into church as for many of these children, il is their first contact point with Emmanuel. From this environment, many of our kids start attending our Friday night and Sunday environments. We have beeen 12-15 who attend weekly from a range of dfftrent schools. Tiny Tot$ Tiny Tots is an environment that provides a place for parents and carers lo bring their children. from the age of O pre-school. 11 continues to grow with new families attending each week. There is an average allendance of 30 adults & 45 kids, with the majority of parenlslcarers attending Tiny Tots only having a connection lo Emmanuel Church through this ministry. We continue lo see an increase of people from many different nalionalilies. This is only possible because of the strong dedicated volunteer team which has really grown this season. 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 purpose of our Friday nights is lo provide a structured programme with a more casual approach after the kids finish a full week of school. Here, the kids learn more about the Bible in fun and inlèraclive way.. and enjoy playing with their friends in a safe environment. This year we have gone through the life stories of Moses and Joshua as well as Kings & QuÈ&ns of the Bible and Children of the bible. With 80 children attending each week il is easy lo say, Friday nights are the highlights of the week for many children & leaders alike. We are so thankful for the dedicated team of 15 loaders who wegkly giv8 UP their Friday nights lo pour into our kids. Local Schools 11 has been wonderful to work closely with some of our local schools throughout the year taking assemblies in Kings Park, Carrick, Dickson and Moira Primary schools. We have had an excellent opportunity to partner with Aspire & Reach, which has given us extra lime in our schedules to give hours towards Carrick on a weekly basis. We had an excellent time hosting the Transition Week for P7.5 Wlth our local primary schools in June.
The Emmanuel Church Lurgan Trust IA company limltod by guarantèe, not having a sharè capltsll TRUSTEES. ANNUAL REPORT for the financial year ended 31 December 2024 Lifegroups O u r P 6 & P 7 Lifegroup is an e n v i r o n m e n I which involves., connecting with peers. playing games, praying for each other, and reading the Bible together. We have generated an average attendance of 45 kids bi-weekly 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 residents.al as many of them have never stayed overnight away from home before. 46 of our P6 & P7 Lifegroup took off to Kilbroney in May for the residential lo where they had a fantastic lime building friendships, challenging fears, and seeking Jesu5. The weekend finished with a family BBQ and games, which was a huge hil for all 120 people who allended. Family Ministrigs Our heart is very much for family. In 2024, 15 babies were bom into our church family and New Baby Harnpers were delivered lo these families. 13 babies were dedicated into the church family. We have loved our quarterly Saturday mornings with young family slay & play called 'Mini Morning, il has been a great opportunities for parents and carers lo connect. Equally so has our Fostering & Adoption Support Group which meets every other month. Other Events NUA- A large team of kids volunteers were involved in organising and running the kids environments al NUA in June.11 was a fun packed weekend with a circus theme called 'From Now On,. Easter Kids Week - In April we hosted our annual Easter Kids Week. This year's theme was 'Finding Jesus,. We had so much fun as we opened the doors lo 100 kids and 45 volunteers. Junior Klds Week- In July we have a 3 day kids weeks for those going into nurserylP1. We had 1015 of fun through free play, bible stories, games and sensory play.
The Emmanuel Church Lurgan Trust IA company limlted by guarantee, not havlng a share capltsll TRUSTEES. ANNUAL REPORT for the financial year ended 31 December 2024 Kids Week - We had our annual Kids Activity Week in August where 100 children took part in either a sports or arts program, as well as erigaging in Bible lessons. On the Thursday night of this week, we hosted a family night for the children that were involved in the Activity week. Summer Activity Days- Over summer we hosted 11 activity days lo allow kids lo gather. build relationships and have fun. Home For Good Summit- We had the privilege of providing the kids programme for Pl-7 at the annual Home for Good Summit. Shalom - We had the immense pleasure of running multiple kids events in Shalom including a month of weekly kids clubs in May. A Holiday Bible Club in July and a Christmas Party in December. Youth Frlday night youth This year we combined Vital and Collective youth environments lo create one Emmanuel Youth discipleship environment on Friday nigh15 for young people aged 11-18. This h85 been a very suecessful Iransilion. We have witnessed salvations. baptisms and young people growing deeper in their faith and bearing much fruit. We have created space for young people lo lead from preaching. hosting and leading worship which has been key in developing young leaders within our church. Our theme this year was °Tending the Flame focusing on how we can keep the fire and passion for Jesus alive and how we sustain our faith over the long term. In the last year, over 420 different young people allended and we engaged an average of 170 young people per week.
The Emmanuel Church Lurgan Trust IA company limited by guarantee, not having a share capital) TRUSTEES. ANNUAL REPORT for the financial ygar ended 31 December 2024 During this year we look the young people on multiple trips including a weekend away lo Greenhill YMCA. Our weekend was fully booked bringing 115 young people on the residential. It was a fantastic lime where young people deepened their relationships with peers and leaders, were free in their worship and had life changing encounters with God. We had some of the most powerful prayer ministry limes with young people that we've ever had. FUSE Youth Over the past year we have witnessed the growth of our FUSE detached Youth work programme largely due lo the recruilmenl of Maty Timlin as our ouard focused Youth Pastor. Since this recruitment, FUSE has grown from an average of 10-15 young people lo an average of 35 young people per week. Kingdom Youth With changes lo Vital and Collective environments on Friday evenings, we also introduced Kingdom Youth on Sunday mornings for ages 11-14. This program aligns with the church's leaching series bul is tailored for youth. Around 40 young people participate each week over two services. We also ran a successful youth course for year 10s Iransilioning into church, led by Robbie and Pastor Phil. 11 laughl the importance of church and Emmanuel's core values and beliefs. Banquet is for young people deepening their faith and committing to God. It focuses on leaching them lo read the Bible and listen lo the Holy Spirit. In 2024125, 10 young people attended Banquet bi-weekly on Sunday nights. Youth Alpha Course Through our relationships with Socal schools, we have been presented with the wonderful opportunity lo run the Youth Alpha course in several schools. This year alone, we have conducted the course for 21 classes at Craigavon Senior High, 10 Ihird-year classes at LJHS, and during lunch limes at Lurgan College. In lolal, approximately 650 pupils from Lurgan, Craigavon, and Portadown partscipated in the program. At the conclusion of each series of classes, we hosted Alpha round-up sessions where students gathered for pizza, listened lo a gospel message, and were given the opportunity lo receive prayers. Numerous seeds of faith wefe planted, many young people were prayed for, and notably. one 16-year-old boy commilled his life lo Jesus. Additionally, we distributed numerous Bibles to siudents who requested them. The participating schools have recognized the benefits of the course and have expressed their desire for us lo continue offering il annually. Due to the success of the Youth Alpha course, other schools are now reaching out to invite us to implemonl the program in their schools, presenting us with further opportunities lo expand our outreach. 1 WAY EVENT In October and November 2024, we partnered with Crown Jesus Ministries and local churches lo host a city-wide youth outreach al Sotjth Lakes Leisure Cenlre. The inilialive included three weeks of school outreach, the main event, and follow-up activities. About 1400 young people allended, with 334 responding to the gospel. It was an incredible experience lo lead and run this event.
The Emmanuel Church Lurgan Trust IA company limited by guarantee, not having a Share capital) TRUSTEES, ANNUAL REPORT for the financial year ended 31 December 2024 Uganda In summer 2024 we look a team of 17 teenager5 to Jandira in Uganda for a mission trip. The team led a kids week in the primary school and Bible studies and sports in the secondary school with many of the young people stepping up lo lead in different areas. We delivered women's nights in the church making jewellery and doing arts and crafts. We contributed lo the Sunday service in the local church as well. Lif8groups In 2024125 we had 60 girls and 40 boys engaging regularly in Lifegroups. To have 100 young people in regular small groups, praying, reading scripture and keeping each other accountable in their faith is really significant and an important part of their discipleship. Prayer and Pancakes 6 10 7 young people come lo church every Monday morning before school from 8'.00-9'.00am lo start their week off in prayer. Drop In In 2024125 we had 132 different young people attend our Junior and Senior Drop In$ with an average of 40 per week. Signal Flres Signal Fires is an initiative where we gather young individuals to pray, worship, and seek God together for a renewed movement of His Spirit in our land. These events are designed lo equip young people lo pray and encourage them lo live mission-focused lives, thus preparing the ground for renewal and awakening. In September, we collaborated with the Tobar Conference lo host a Signal Fires event. This event saw the highest number of participating churches and locations across Ireland, with an attendance of 250 individuals. Notably, five young people dedicated their lives lo Jesus during this gathering.
The Emmanuel Church Lurgan Trust IA company limited by guarantee, oot having a share capitall TRUSTEES, ANNUAL REPORT for the financial year ended 31 Decomber 2024 We have established a core team that has diligently worked to create a dislincl identity for Signal Fires, clarifying its objectives and what it can offer lo churches nationwide. This core team now meets monthly lo pray and plan, which has provided Signal Fires with much-needed structure and direction. Looking ahead. we have scheduled ft)ur events in Derry. Cork. Dublin, and Belfast over the next 12 months. Summer Aetivities In July and August 2024 we had 200 young people engaging in our summer programme. MOVE We brought 35 young people lo the CIY Move summer camp in Co. Kildare. 11 was an incredible lime for our young people where many of them had deep encounters with God, were discipled in small groups and made lols of new friends with other young Christians from around Ireland. NUA We facililaled the youth programme al the NUA Festival with Lagan Valley Vineyard Church. 11 was a remafkable weekend where many young people experienced freedom and healing in worship. Over Ihe past years, NUA has significantly impacted our youth, inspiring many lo passionately pursue Jesus. Glo In 2024 we ran Summer Glo. This is an event where the youth groups from the local churches come together lo pray, worship, and serve the people of Lurgan together. We do things like gardening, community clean ups and area fun .* days. Il's great lo watch young people from different churches Wofk together lo serve and glorify God. Volunteers We have estsblished and developed healthy teams with approximately 60 volunteers setving cross all of our youth environments. Rebekah Baker also started her internship with us in September 2024 and she has been a great addition lo our learn. We have watched her grow in confidence, leadership and authority and has become a capabl8 leader that we can enlrusl with responsibility. The development of the Intern Programme will be a key priority in 2025. 10
The Emmanuel Church Lurgan Trust IA Company limited by guarantee, not havlng a share capltall TRUSTEES, ANNUAL REPORT for the financial year ended 31 December 2024 A big thank you to our aMIng volunteers {some plctured below) Compassion Over the past year, ourwork has continued lo grow in depth and reach. driven by a passionate team of 72 volunteers and 3 staff members. Together, we've created spaces of welcome, support and transformation, helping individuals navigate hardship while offering pathways lo stability and renewed hope. From the warrnlh of Connect Café and the practical support Df Renew, to the empowerment of English lessons and the long lemi impact of Freedom Foods Pantry, each initiative reflects our commitment lo seeing people not only survive difficult times but truly thrive. Connect Café Connect Café has continued lo flourish as a welcoming and inclusive space with up lo 80 individuals regularly attending on Wednesday mornings for coffee, conversation and connection. For many allendees. this remains a critical part of their weekly routine which combats loneliness and provides a measure of structure lo the week. During the winter months, we expanded our outreach by providing hot meals monthly following the café112.'0(k1".00 p.m.I serving beeen 40 10 50 individuals per session. These gatherings offered not only food bul also wamith and companionship. Staff from our local Jobs and Benefits office now visit Connect regularly lo support clients with understanding changes lo Universal Credit and help them complete forms and paperwork. Although a recent addition, this support has already made a big difference, breaking down barriers and helping people gel the outcomes they need. A significant highlight of the year was our Chrislm2s dinner, where 120 members of the community came together to enjoy a traditional festive meal, followed by games and entertainment. A joyful event that brought a strong sense of celebration and togetherness. 11
The Emmanuel Church Lurgan Trust IA company limited by guarantee, not having a share capltall TRUSTEES. ANNUAL REPORT for the financial year ended 31 December 2024 Throughout the summer we organised day trips lo Newcastle. Bangor. and Portrush. These outings are particularly meaningful for many participants offering rare opportunities lo travel beyond tho local aa, enjoy nature. and share a picnic together. Drop-in Cafes Our Thrtonday evening lopen to all) and Thursday moming (Men's Drop-lnl cafés have remained vibrant and well- attended. Collectively, these sessions welcome approximately 70 participants weekly, offering food. social interaction and activities such as pool competitions and games. These gatherings have played a key role in fostering friendships and building community with many describing them as a weekly highlight. Renew Renew supported 377 individuals this year through appointsnenls providing clothing and essential items. In addition, we held largeled inilialives including a Winter Coal Drive. Christmas Pyjama Appeal and our annual Uniform Exchange which involved six local schools and redislribuled over 2000 item5 of clothing. Renew continues lo build strong links with Pantry members, allowing us lo address practical needs. particulady evident during the winter months, when the coal appeal helped ease financial pressures for families with growing children. Foodbank In partnership with our local Trussell Foodbank, we issued 61 vouchers dL*ring 2024, supporting approximately 200 individuals in immediate crisis. This relationship remains a vital part of our compassion response to urgent need. Freedom Foods Pantry Freedom Foods Pantry plays a key role in our long-tenn, holistic approach to food insecurity. In 2024 we welcomed 110 new members and recorded 1034 pantry visits. A signif1cant development this year was receiving the Social Supemiarkel and Wraparound SerVis Grant in November 2024. This funding enabled us to enhance our food provision. expand support ServIS and improve outreach. We developed promotional videos and multilingual flyers lo better explain the social supermarket model and preserve members, dignity and understanding, raising awareness and increasing accessibility lo the service. We also launched the Health for Life Programrne in collaboration with health visitors, the Southern Health & Social Care Trust and other professionals. This four-week series addressed topics such as physical health. oral hygiene, first aid. mental well-being, nutrition and child safety. receiving overwhelmingly positive feedback from partieipanls. English Lessons Our English language classes have continued lo thrive with over 91 students enrolled across three levels. This programme is supported by a dedicated team of volunteers and currently represents learners from 17 countries from Ukraine lo Afghanistan. 11 continues to be a key initiative helping individuals integrate and thrive within our local community. 12
The Emmanuel Church Lurgan Trust IA company limlted by guarantee. not having a sharè capltall TRUSTEES. ANNUAL REPORT for the financial year ended 31 December 2024 Christmas Support Program Al Christmas. we delivered 120 festive hampers lo our Pantry members and provided grfts for 15 children. In addition, through our Christmas Savings Scheme, parents saved for 22 children, an empowering initiative that enabled families lo purchase their own gifts. 11 was inspiring lo see tha pride and independen¢9 this brought lo those involved and we look forward lo growing this scheme in future years. Once again. local businesse5 and schools partnered with us by collecting food donations and making f1nancial conlribulions. Vve were also able lo provide gift bags for young adults al Bo¢ombra Residential Home and deliver Christmas presents lo 128 children connected with the local charity Aspire. A true highlight Df the season was our visits lo Belvedere and Aughnacloy House r8sidenlial care homes, where we spent a fun afternoon singing carols and sharing festive food with residents, a meaningful lime of connection and celebration Recognltlon We were honoured to welcome Her Royal Highness The Duchess of Gloucester in September 2024, recognising the POs11ive impact of our work within the community. The visit was a memorable occasion that left a lasting impression on our team, volunteers and those we serve. 13
The Emmanuel Church Lurgan Trust IA company lirniled by guarantee, not having a share capitall TRUSTEES. ANNUAL REPORT for the financial year ended 31 December 2024 Govgrnanc8 OUT Board of Directors have mel regularly and have undertaken a full programme of board strategic and governance activity throughout the year. All company directors have confirmed their willingness and eligibility to ael as a Director and have declared that they do not have any conflict of interest in doing so. Confiicts of Interest during board meeting5 are managed as per Dur agreed policy. There are no related parties or significant interest lo be noted. Apart from the lead Pastor, Directors are unpaid and are not remunerated for their trusteeship. New Directors are truited as per the Memorandum and Articles of Association. During the year, the Board was slrenglhened by 3 new members. This helps to diversify board tnember5hip and ensures a broad range of skills and experionce al Board level. A review of the Articles of Association has occurred during the year which amended the charitsble objects to beller describe the charitable work of Emannuel Lurgan Church Trust and lo improve the governance arrangements of the Company. As we look ahead lo next year, and the continued development of clos partnership working with Emmanuel Church Portadown IECF Trusll, the Board of Directors will conduct a due diligence review regarding merging the 2 charitable trusts so that governance arrangements better reflect the one vision, mission and operations of the churches across the City of Craigavon. Financial Review The Tru51ees are very satisfied with this sel of financial results. The level of increasing income from our congregation in support of our mission eonlinues lo surprise and provide us with reassurance as lo what we are doing. We continue lo focus on our aims and objectives and coneentrale our expenditure on those areas that will enhance and meet our objectives both in the short and medium term. Our net surplus of £51 k before depreciation undedines the controls ancl 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 truly grateful and indebted lo all of those people for all they continue lo do. The trustees are continuing to work on updating the charity's reserve policy, and aim lo create free unreslricled reserves equating lo three months. running costs, which would be approximately £130k in lotsl. Flnanclal Results At the end of the financial year the charity has 85set5 of £1,515,625 12023 - £1,557,313) and liabilities of £25.512 12023- £61.3371. The net assets of the charity have decreased by £{5.8631. 14
The Emmanuel Church Lurgan Trust IA company lirnited by guarantee, not having a share capltall TRUSTEES. ANNUAL REPORT for the financial year ended 31 DOber 2024 Trustees The trustees who served throughout the financial year, except as noted, were as follows.. an John Emerson Watwick Mccullough Alain Emerson (Resigned 3 December 20241 Christopher Leech (Resigned 3 Dember 20241 Jonathan Andrew Beggs Colin Maccorkell (Appointed 3 Decgmber 20241 Heather McDowell IAppoinled 3 December 20241 Timothy Parks IAppoinled 3 December 20241 Richard Preston (Appointed 3 Decernber 20241 In accordance with the Articles of Association, the tiustees retire by rotation and, being eligible, offer themselves for re-election. The secretary who served during the financial year was.. Leonard Adamson (Resigned 3 December 20241 Joanne Bfiggs (Appointed 3 December 20241 Compllance with Seetor-wide Legislation and Standards The charity engages pro-actively with legislation. standards and codes which ar@ developed for the sector. The Emmanuel Church Lurgan Trust subscribes lo and is compliant with the following.. The Companies Act 2006 The Charities SORP IFRS 1021 Public Benefit In selling our objectives and planning our activities for the year the Iruslees have given careful consideration to the Charity Commission for Northern Ireland's statutory guidan 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 Accountants) have indicated their willingness lo continue in office in accordance with the provisions of Section 485 of the Companies Act 2006. Approved by the Board of Trustees on 26th June 2025 and signed on Its behalf by: Alan John Emerson Trustee Warwick Mccullough Trustee 15
The Emmanuel Church Lurgan Trust IA company limited by guarantee, not havlng a share capitall STATEMENT OF TRUSTEES. RESPONSIBILITIES for tho financial year ended 31 December 2024 The trustees, 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 requirès the Iruslees as the directors lo prepare financial staternents for each financial year. Under Ihal law the Iruslees have elected lo prepare the financial slalements in accofdance with United Kingdom Genorally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Enliliesl. Under ompany law the Iruslee5 musl not approve the ffnancial slalements unless they are satisfied that they give a true and fair view tsf the slate of aff2irs of the company and of the surplus or deficit of the company for that period. In preparing these financial slalemenls. the Iru51ees are required lo.. select suitable accounting policies and apply them consislenlly., observe the methods and principles in the Charities SORP make judgements and accounting eslimales that are reasonable and prudent.. slate whether the financial slalemenls 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 stsndards.. and prepare the financial statements on the going conrn basis unless it is inappropriate lo presume that the charity will continue in operation. The Iruslees are responsible for keeping adequate am)unling records that are sufficient lo show and explain the charity's transactions and disclose with aSOnable accuracy al any lime the financial position of the charity and enable them lo ensure that the financial slalements comply with the Companies Act 2006 and. 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 tslher irregularities. In so far as the trustees are aware.. Ihefe is no relevant audit infomation (information neecjed by the charity's auditor in connection with preparing the auditor's report) of which the charity's auditor is unaware, and the trustee5 have taken all the steps that they ought lo have taken as trustees in order lo make themselves aware of any relevant audit infom)alion and to establish that the charity's auditor is aware of that infomiation. Approved by the Board of Trustees on 26th June 2025 and slgned on its behalf by.. Alan John Ernorson Trustee Warwick Mccullough Trustee 16
INDEPENDENT AUDITOR'S REPORT to the Members ofThe Emmanuel Church Lurgan Trust IA company limited by guarantee, not having a share capitall Report on the audlt of the flnancial 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 December 2024 which comprise the Slalemenl of Financial Activities lincorporaling an Income and Expenditure Accountl, the Balance Sheet. the Slalemenl 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 Practi applicable to ¢haritie5 preparing their accounts in accordan with FRS 102. In our opinion, when reporting in accordance with a fair presentation framework the financial slalemenls.. give a true and fair view of the slate of the charity's affairs as al 31 Dernber 2024 and of its deficit for the Inancial year then ended.. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Aet (Northern Ireland) 2008. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAs IUK}l and applicable law. Our responsibilities under those standards are further described in the Audilovs responsibilities for the audit of the financial slalemenls section of our report. We a independent of the charity in accordance with ethical requirements that are relevant to our audit of the financial slalemenls 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 evidence we have obtsined is sufficient and apPropSle to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial slatemenls, we have conduded that the trustees, use of the going conrn basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied. we have not identified any material unrtaInlieS relating to events or conditions that, individually or collectively. may cast significant doubl on the charity's ability lo continue as a going concern for a period of al least e1ve months from the dale when the financial statements are aulhorised for issue. Our responsibilities and ihe responsibilities of the trustees with respect lo going concem are described in the relevant sections of this report. Other Information The other information comprises the information included in the annual report other than the financial stslemenls and our Auditor's Report Ihereon. The trustee5 are responsible for the other information contained within the annual report. Our opinion on the financial slalements does not cover the other information and. except lo the exlenl otherwise explicitly slated in our report, we do not express any fomi of assurance conclusion Ihereon. Our responsibility is lo read the other information and, in doing $0, consider whether the other information is materially inconsislenl with the financial statements or our knowledge obtained in the course of the audit. or olhetwise appears lo be materially misstated. If we identify such material inconsistencies or apparent rnalerial misslatemenls. we are required lo delemiine whether this gives r15e lo a material rnisslalemenl in the financial slalemenls themselves. If. based on the work we have performed, we conclude that there is a material misslalemenl of this other information, we are required to port that fact. We have nothing lo report in this regard. Opinion on other matter prgscribed by tho Companiès Act 2006 In our opinion, based on the work undertaken in the course of the aud(('. the information given in the Trustees. Annual Report for the financial year for which the financial slalemenls are prepared is consislenl with the financial slalemenls., and the Trustees. Annual Report has been prepared in accordance with applicable legal requirements. 17
INDEPENDENT AUDITOR'S REPORT to the Members of The Emmanuel Church Lurgan Trust IA company limited by guarantee, not having a share capital) Matters on which we are requirgd to report by exception In the light of our knowledge and understanding of the charity and 115 environment obtained in the course of the audit, we have not identified material misslalements in the Trustees, Annual Report. We have nothing to report in respect of the following mallers where the Companies Act 2006 requires us lo report lo you if, in our opinion.. adequate accounting records have not been kept., or the financial statements are not in agreement with the accounting records and returns,. or certain disclosures of Iruslees. remuneration specified by law are not made., or the trustees were not entitled lo prepare the financial slalemenls in accordance with the small companies regime and take advantsge of the small companies, exemption in preparing the Trustees. Annual Report. Responsibilities of trust90$ for th9 financial statements As explained more fully in the Slalemenl of Trustees. Responsibilities sel out on page 7, the trustees are responsible for the preparation of the finaneial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial slalements that are free from material misslatemenl, whether due lo fraud or error. In preparing the financial stalemenls, the trustees are responsible for assessing the charity's ability lo continue as a going concern, disclosing. as applicable. mallers related lo going concern and using the going concem basis of accounting unless management either intends lo liquidate the charity or to cease operations, or has no realistic alternative bul lo do so. Auditorfs responsibilities for the audit of the financial statements Our objectives are lo obtain reasonable assurance about whether the financial slalements as a whole are free from material misslalemenl, whether due to foud or error, and lo issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISA5 IUKI will always delecl a material misslalemenl when it exi515. Misslatemenls can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users tsken on the basis of these financial statements. Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, lo delecl material misstalernenls in respect of irregularities, including fraud. The exlenl lo which our procedures are capable of detecting irregularities, including fraud is detailed below.. There is an inherent difficulty in delecling irregularities during audit. However the effectiveness of entity's controls, the nature and exlenl of audit procedures performed, gives us confidence in detecting irregularities. Further infomiation regarding the scope of our responsibilities as audltor As part of an audit in accordance with ISAS (UK), we exercise professional judgement and maintain professional sceplicism throughout the audit. We also.. Identify and assess the risks of material misstatement of the whether due lo fraud or error. design and perform audit procedures responsive lo those risks. and obtain audit evidence that is sufficient and appropriate lo provide a basis for our opinion. The risk of not detecting a material misslalemenl resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresenlalions, or the override of internal control. Obtain an understanding of internal control relevant lo the audit in order to design audit procedures that are appropriate in the CircumstanS, but not for the purpose of expressing an opinion on the effectiveness of the charity's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainly exists related lo events or conditions that may cast significant doubl on the charity's ability lo continue as a going concem. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditor's Report lo the related disclosures in the financial statemen15 or, if such disclosures are inadequate. to modify our opinion. Our conclusions are based on the audit evidence obtained up lo the dale of our Auditorfs Report. However, future events or conditions may cause the harity lo cease to continue as a going concern. Evaluate the overall presentation, structure and conlenl of the financial slalemenls, including the disclosures, and whether the financial slalemenls represent the undedying transactions and events in a manner that achieves fair presentation. 18
INDEPENDENT AUDITOR'S REPORT to the Members of The Emmanuel Church Lurgan Trust IA company limrted by guarantee. r70t havlng a share capital) 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 identify during our audit Ruairi Maginn I for and on beh DALY PARK & COMPANY LTD Chartered Accountants and Stalulory Auditors 4 Carnegie Street Lurgan Craigavon County Armagh BT66 6AS Northern Ireland enior Statutory Auditor) 26th June 2025 19
The Emmanuel Church Lurgan Trust IA company limitèd by guaranta6, not havlng a share capital) STATEMENT OF FINANCIAL ACTIVITIES Ilncorporating an Income and Expènditurè Accounti for the financial year ended 31 December 2024 Unrestricted Restrlcted Funds Funds 2024 2024 Total Unreslricled Restricted Funds Funds Funds 2024 2023 2023 Total Funds 2023 Notos Incoming Resources Voluntary Income Aclivilie5 for generating funds Investments 981,578 72,870 981,578 72,870 835.523 68.531 835,523 68.531 6,604 6,604 3.583 3.583 Total Incoming resour¢e$ 1,061,052 1,061,052 907,637 907,637 Rgsources Expended Charitable activities 4.1 1,063,805 1.063,805 918,506 17,871 936,377 Net incomingloutgoing resources before transfers {2.7531 12.7531 110,8691 117,8711 128,7401 Gross transfers beeen funds {26,405) 26,405 Net rnovem8nt in funds for the financial year 129.1 $81 26,405 (2,753) 110,8691 117,871} 128.740} Reconciliation of funds: Total funds beginning of the year 14 1,433.186 62,790 1,495,976 1,444,055 80,661 1,524,716 Total funds at tho end of the year 1,404,028 89,195 1,493,223 1,433,186 62,790 1.495,976 The Slalemenl of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate lo continuing aclivilies. The notes on pages 23 to 27 form part ol the financial statements 20
The Emmanuel Church Lurgan Trust IA company limited by guarantee. not having a shara capltsll Company Number.. N1628845 BALANCE SHEET as al 31 December 2024 2024 2023 Notes Fixad Assets Tangible assets 1,221,110 1.267,308 Current Assets Debtors Cash at bank and in hand 10 11 26,775 270,850 40,051 249,954 297.625 290,005 Credltors: Amounts falling due within one year 12 (25,512) 161,3371 Net Current Assets 272,113 228,668 Total Assets loss Current Liabilities 1,493,223 1,495.976 Funds Reslricled trust funds Designated funds Iunreslricledl General fund lunreslrictedl 89,195 1.221,110 182,918 62,790 1.267.308 165.878 Total funds 14 1.493.223 1,495.976 The lolal unreslricled funds includes a revaluation reserve of £65247012023- £652470) These financial slalemenls have been preparad in accordance with the special provisions relating lo small companies within Part 15 of the Companies Act 2006. The financial slalemen15 have been prepared in accordance with the provisions applicable lo companies subject lo the small companie5, regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" applying Section 1A of that Standard. Approved by the Board of Trustees and authorlsed for Issue on 26th June 2025 and signed on its behalf by Ala John Trusiee merson Warwick MCC Trustee lough The notes on pages 23 10 27 fomi part oflhe financial statements 21
The Emmanuel Church Lurgan Trust STATEMENT OF CASH FLOWS for the financial year ended 31 December 2024 2024 2023 Notes Cash flows from operating activities Nel movement in fund5 Adjuslmenls for". Depreciation Interest receivable and similar income 12,7531 128.740} 71,190 16,6041 80.224 13.5831 61,833 47,901 Movements in working capital.. Movement in debtors Movement in creditors 13.276 (31,813 14.550 12,2261 Cash generated from operations 43,296 60,225 Cash flows from investing activiti¢$ Interest received Payments lo acquire tangible assets 6,604 124,9921 3.583 17,1631 Nel cash used in investment activities {18.3881 13,5801 Cash flows from financing activities Advances from sub5idiarieslgroup companies 14,0121 11241 Net increase in Cash and cash equivalents Cash and Cash equivalonts at th8 beginning of thé yèar 20.896 249,954 56,521 193,433 Cash and cash equlvalents at the end of the year 270,850 249.954 22
The Emmanuel Church Lurgan Trust IA compaTry lirnited by guarantee. not having a shar8 capSts11 NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024 GENERAL INFORMATION The Emmanuel Church Lurgan Trust is a company limited by guarantee incorporated in Northern Ireland. The registered office of the company is 23a Castle Lane, Lurgan, Co. Armagh, BT67 9BD. Northern Ireland which is also the principal place of business of the company The financial slalements have been presented in Pound 1£) which is also the functional currency of the company. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been applied consistently in dealing with items which are considered material in relation lo the charity's financial slalemenls. Basis of preparation The financial slalements have been prepared gn the going concern basis under the historical cost onvenlion, modified lo include certain items al fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice ISORPI 'Accounling 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 permilled by the Companies Act 2006, the charity has varied the standard formals in that act for the Slalement of Financial Activities and the Balance Sheet. Departures from the standard formats are lo 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 slalemen15 of the charity for the financial year ended 31 Dernber 2024 have been prepared on the going concern basis and in accordance with the Slalement of Recomrnended Practice ISORPI 'Accounling and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standar(S applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. Incomlng Resources Voluntary income or capital is included in the Slalemenl of Financial Activities when the charity is legally entitled lo it, ils financial value can be quantified with reasonable certainty and there is reasonable certainty of its ultimate receipt. Enlillement lo legacies is considered established when the charity has been notified of a distribution lo be made by the executors. Income reIVed in advance of due performance under a contract is accounted for as deferred income until earned. Grants for activities are recognised as income when the related conditions for legal entillemenl have been mel. All other income is accounted for on an accruals basis. Resources Expended All resources expended are accounted for on an accruals basis. Charitable activities include costs of services and grants, support costs and depreciation on relaled assets. Costs of generating funds sirnilarly include fundraising activities. Non-stsff costs not attributed to one category of activity arè allocated or apportioned pro-rala lo the 51affing of the relevant service. Finance, HR, IT and adminislralive staff costs are directly attributable lo individual activities by objective. Governan costs are those associated with constitutional and slalulory requirements. Tangible fixed assets and depreciation Tangible fixed assets are slated al cost or al valuation. less accumulated depreciation. The charge lo depCiall0n is calculated lo write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows,. Land and buildings fehOld Plant and machinery Fixtures, fittings and equipment 4¥0 Slraighl line 25% Slraighl line 25% Straight line Debtors Debtors are reeognised at the selllement amount due after any discount offered. Prepayments are valued at the amount prepaid nel of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, bul not yel reiVed al yeaf end, is included in debtors. Cash at bank and in hand Cash al bank and in hand comprises cash on deposit al banks requiring less than three months, noti of withdrawal. 23
continued The Emmanuel Church Lurgan Trust IA cornpany limited by guarantee. not having a share capital? NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024 Taxation and deferred taxation No current or deferred laxalion arises as the charity has been granted charitable exemption. Irrecoverable valued added lax is expensed as incurred. INCOME DONATIONS AND LEGACIES Unrestricted Restrlcted Funds Funds 2024 2023 Voluntary Income 981,578 981,578 835,523 OTHER TRADING ACTIVITIES Unrostrictgd Restricted Funds Funds 2024 2023 Activities for generating funds 72,870 72,870 68,531 INVESTMENTS Unrestricted R8strict8d Funds Funds 2024 2023 Investments 6.604 6,604 3,583 EXPENDITURE CHARITABLE ACTIVITIES 2024 2023 Costs Cost of ChaNlable Activities 1,063,805 1,063,805 936,377 SUPPORT COSTS Charitable Activitias 2024 2023 Missions Support Costs Depreciation Church Ministry & Outieaeh 92,243 181,922 71,190 718,450 92,243 181.922 71,190 718,450 49.487 159.206 80,224 647,460 1,063,805 1,063,805 936.377 ANALYSIS OF SUPPORT COSTS 2024 2023 Missions Support Costs Depreciation Church Ministry & Outreach 92,243 181,922 71,190 718,450 49,487 159,206 80,224 647,460 1,063,805 936,377 24
continued The Emmanuel Church Lurgan Trust IA company limited by guarantee, not having a share ¢ap4tall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 D8mber 2024 NET INCOMING RESOURCES 2024 2023 Net Incoming Resources are stated after ¢hargingllcreditingl= Depreciation of tangible assets Audilorfs MUneratIon". audit services 71.190 80.224 3.301 3,300 INVESTMENT AND OTHER INCOME 2024 2023 Bank inlerosl 6,604 3,583 EMPLOYEES AND REMUNERATION Number ofemployees The average number of persons employed (including ex8culive Irusleesl during the financial year was as follows.. 2024 Number 2023 Number Ernployees 21 16 The staff costs comprise.. 2024 2023 Wages and salaries Pension costs 445,821 8,720 394,890 7,736 454,541 402.626 TANGIBLE FIXED ASSETS Land and buildings freehold Plant and Fixtures, machinery fittings and equipment Total Cost Al 1 January 2024 Additions 1,906,049 34,976 130,102 24.992 2,071,127 24,992 Al 31 December 2024 1,906,049 34,976 155,094 2,096,119 Depreciation Al 1 January 2024 Charge for the financial year 655.413 62,341 33,699 1,277 114,707 7,572 803,819 71,190 Al 31 December 2024 717,754 34,976 122,279 875,009 Net book value Al 31 December 2024 1,188,295 32,815 1,221.110 Al 31 December 2023 1.250,636 1,277 15,395 1,267,308 25
continued The Emmanuel Church Lurgan Trust IA company Ibmited by guarantee, not having a share capitsll NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024 10. DEBTORS 2024 2023 Trade debtors Prepayments and accrued income 22,006 4,769 32,027 8,024 26,775 40,051 11. CASH AND CASH EQUIVALENTS 2024 2023 Cash and bank balances Cash equivalents 110,663 160.187 96.371 153.583 270,850 249,954 12. CREDITORS Amounts falling due within one year 2024 2023 Trade creditors Amounts owed ID connected parties INole 161 Taxation and social security costs Accruals and deferred income 6,595 2,164 8,257 8.496 32,329 6,176 11,018 11,814 25,512 61,337 13. RESERVES Funds Total At the beginning of the year Deficit for the financial year 1.495,976 12,7531 1,495,976 12.7531 At the end of the year 1,493,223 1,493,223 14. FUNDS 14.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restrlcted Funds Funds Total Funds Al 1 January 2023 Movement during the financial year 1,444,055 110,8691 80,661 117,8711 1,524,716 128,7401 At 31 Dernber 2023 Movement during the financial year 1.433,186 129.1581 62,790 26,405 1,495,976 12,7531 At 31 December 2024 1,404,028 89,195 1.493,223 26
continued The Emmanuel Church Lurgan Trust IA company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 Dember 2024 14.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 January 2024 Income Expendlture Transfers Balance between 31 December funds 2024 Restrieted funds Restricted - Projects Unrestricted funds Unrestricted Propety Reserve Unrestricted General 62,790 26,405 89,195 1,267,308 165,878 146,1981 19,793 1,221,110 182,918 1,061,052 1.063,805 1,433,186 1,061,052 11,063,805) 126,4051 1,404,028 Total funds 1,495.976 1,061,052 1,063,805 1,493,223 15. STATUS The charity is limited by guarantee not h8ving a share capital. The liability of the members is limited. Every member of the company undertakes lo contribute lo the assets of the company in the event of ils being wound up while they a 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 adjuslmenl of the rights of the conlribulors among themselves, such amount as may be required, not exceeding £ 1. 16. POST-BALANCE SHEET EVENTS There have been no signrficanl events affecting the Charity since the financial yearend. 17. TRUSTEE REMUNERATION None of the Trustees received nor waived any kind of remuneration for their seNices as Trustees during the current or previous financial year. One of the Trustees, appointed during the current year, was paid £3,344 by way of a salary for his role as Pastor in the Church. 27