CHARI￿ REGISTRATION NUMBER: 104950
The Emmanuel Trust
Financial Statements
31 March 2023

The Emmanuel Trust
Financial Ststements
Year ended 31 March 2023
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

Page 1
The Emmanuel Trust
Trustees. Annual Report
Year ended 31 March 2023
The trustees present their report and the unaudited financial statements of the charity for the year
ended 31 March 2023.
Reference and administrative details
Registered charty name
The Emmanuel Trust
Charity registration number
104950
Principal offlce
3 Glenford Way
Newtownards
Co. Down
BT23 4BX
The trustee8
Ms E Bell
Mr E Bell
Mr R Craig
Mr J Bailie
Mr A Beattie
Independent examiner
Ms E Mulholland for and on behalf of Johnston Graham Limited
Chartered accountant
2161218 Holywood Road
Belfast
BT41PD
structure, governance and management
The Emmanuel Trust, which is registered as a charity with the Charty Commission for Northern
Ireland, was 8Stablished as a charity by Trust D88d dated 1 October 1998 with the objectiV8s of relief
of poverty in India as well as the advancament of education and promoting Christian faith in India.
The first trustees were appointed by the settlor of the trust. Additional and replacement trustees are
appointed by a simple majority resolution of existing trustees. Truste8s do not have a t8rm of office
and ar8 not subject to re-election.

Page 2
The Emmanuel Trust
Trustees. Annual Report (contlnued)
Year 8nded 31 March 2023
Objectives and activitles
The objectives of the Emmanuel Trust are as follows:
the relief of poverty in India and elsewhere by means of financial and practical support for
community programmes for the young and the poor, the development of and support for local and
national agencies dealing with alcohol and substance addiction and the support of local initiatives by
Christian churches in India and elsewhere targeted at the poor and disadvantaged.,
the advancement of education in India and elsewhere by means of financial and olher provision
for the estsblishment and operation of educational facllities; and
to promot8 the Christian faith throughout the world by means of the provision of financial and
practical support for local Christian churches in India and elsewhere.
In setting our objèctives and planning our activities for the year, the trustees have given careful
consideration to thè Charity Commission for Northem Ireland's guidance on public benefit to ensure
that the activities have helped to achieve the charity's purposes and provide a benefit to the
beneficiaries.
Achievements and porformance
During the year. the charity continued to run various sponsorship schemes In conjunction with
charities registered in India. Th8s8 are principally Th8 Calcutta Emmanuel Trust ('CES') and
Emmanuel Ministries Calcutta ('EMC'), both of which are in Kolkata, India.
CES provides underprivileged young people with education. EMC provides a wide range of support
including- residential homes for underprivilèged young people, additional after-schools support for
childrèn with th8 provision of food, support for those suffering with long-temi illness, a safe-haven for
childr&n living on the streets and. a rescue and rehabilitation home for young people suffering from
addiction.
In setting our objectives and planning our activities for the year, the trustees have giv8n careful
consideration to the Charity Commission for North8m Ireland's guidance on public ben8fit to ensure
that th8 activities have helped to achieve the charity's purposes and provide a benefit to the
b8neficiaries.
The funds provided from The Emmanuel Trust were used for a variety of purposes including the
provision online learning for th8 pupils at CES and the ongoing support of vulnerable families and
young people.
Financlal review
Incoming resources for th8 year were £36,817 compared to £49,265 for the previous year. Resources
expended were £48,436. The Statement of Financial Activities shr)ws a deficit of £11,619 and reserve
funds at 31 March 2023 of £17,883.
The trustees have not set a minimum level of reseNes as all expenditure Is current discretionary.
The trustees regularly review the level of reSoUr￿S held and consider opportunities to apply them in
line with and in furtherance of it5 charitable objectives.

Page 3
The Emmanuel Trust
Trustees. Annual Report (¢ontinu•dJ
Year ended 31 March 2023
Plans for future periods
The charity will continue to build on the successes to date in the coming year by continuing to support
the charitable activities in India.
Responsibilbties of the trustees
The charity's trustees are responsible for preparing the Trustees Annual Report and the financial
statements in accordance with applicable law and regulations.
The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements
for each financial year. Under that law the trustees have elected to prepare the financial statemenls in
accordance with United Kingdom Gen8rally Accepted Accounting Practice (United Kingdom
Accounting Standards and applicable law). The trustees must not approve the financial statements
unless they are satisfied that they give a Irue and fair view of the state of affairs of the charity and the
income and expenditure of the charity for that period.
In preparing these financial statements, th8 trustees are required to:
select suitable accounting policies and than apply them consistently.,
obs8rv8 the methods and principl8s in the Charities SORP.,
make judgements and accounting estimates that are reasonable and prudent.,
state whelher appli¢abl8 accounting standards have been followed, subject to any mat8rial
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charit￿S trarlsactions and disclose with reasonable accuracy at any time the financial
position ol the charity and enable them to ensure that the financial statements comply with the
Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the
charity and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
The trustees, annual report was approved on 10 January 2024 and signed on behalf of Ihe board of
trustees by:
MrA
Trustee

Page 4
The Emmanuel Trust
Independent Examiner's Report to the Trustees of The Emmanuel Trust
Year ended 31 March 2023
I report to the trustees on my examination of the financial statements of The Emmanuel Trust (Ihe
charity.) for the year ended 31 March 2023.
Responsibilities and basls of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act (Northern Ireland) 2008 (the '2008 Act.). You
are satisfied that your charity is not required by charity law to be audited and have Ghosen instead to
have an independent examination.
I report in respect of my examination of the charity's financial statements as carried out under section
65 of the 2008 Act. In Garrying out my examination I have followed the general Directions given by the
Charity Commission for Northern Ireland under sedion 65{9)(b) of the 2008 Act.
Independent examlnerfs statement
I have completed my examination. I confim that no matters have come to my att8ntion in connedion
with my examination giving me Gausè to believe that in any material respeGt'.
accounting records were not kept as required by with section 63 of the 2008 Act. or
the financial statements do not accord wilh those records,. or
the financial statements do not comply with the accounting requirements of the 2008 Act", or
the financlal statements do not compty with the applicable requirements conceming the
fom and content of accounts set out in the Charities {Accounts and Reports) Regulations
2008 other than any requirement that the accounts give a 'true and faiv view which is not a
matter Considered as part of an independent examination.
I confimi that there are no other matters to which your attention should be drawn lo enable a pioper
understanding of the accounts to be reached.
Ms E Mulholland for and on behalf of
Johnston Graham Limited
Chartered accountant
Independent Examiner
2161218 Holywood Road
Belfast
BT4 1PD

Page 5
The Emmanuel Trust
Statement of Financial Activities
Year ended 31 March 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
Income and endowments
Donations and legacies
Investment income
5,790
31.019
36.809
49.265
Total income
5,798
31,019
36.817
49.265
Expenditure
Expenditure on charitable activities
Total expenditure
12.062
36.374
48,436
46,195
12,062
36.374
48.436
46,195
Net (expenditure)lincorne and net
movement in funds
{6,264)
(5,355)
(11,619)
3,070
Reconciliation of funds
Total funds brought forward
Total funds carried forward
5,901
23,601
29.502
26,432
29,502
{363}
18,246
17,883
The ststement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 7 to 11 forni part of these flnancial statements.

Page 6
The Emmanuel Trust
Statement of Financial Position
31 March 2023
2023
2022
Nole
Current assets
Debtors
Cash at bank and in hand
9.841
9.102
9,048
21.515
18.943
30,563
Creditors: amounts falling due within one year
Net current assets
10
1,060
1.061
17,883
29.502
Total assets less current liabilities
17.883
29.502
Net assets
17,883
29,502
Funds of the charity
Restricted funds
Unr8Stricted fvnds
18,246
(363)
17,883
23.601
5.901
Total charlty funds
11
29,502
These financial statements were approved by th8 board of trustees and authorised for issue on 10
January 2024, and are signed on behalf of the board by:
Trust88
The notes on pages 7 to 11 form part of these finan¢lal statements.

Page 7
The Emmanuel Trust
Notes to the Financial Statements
Year ended 31 March 2023
General Informatlon
The charity is a public benefit entity and a registered charity in Northern Ireland and is
unincorporated. The address of the principal office is 3 Glenford Way, Newtownards. Co. Down,
BT23 4BX.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102. 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland., the Statement of
Recommended Practice applicable to charities preparing their accounts in a¢¢ordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} (Charities
SORP (FRS 102)} and the Charities Act {Northern Ireland} 2008.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properti8s measured at fair
value through income or èxp8nditure.
The financial ststements are prepared in sterling, which is the functional currency of the entity.
Going concem
There ar8 no material uncertainties about the charity's ability to continue. There was a small
deficit on unrestricted funds at 31 March 2023 but the Trustees are confident that this position
will be addressed in the current year.
Disclosure exemption5
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such,
advantage has been taken of the following disclosure exemptions available under paragraph
1.12 ofFRS 102:
(a) No cash flow statement has been presented for the company.
(b> Disclosures in respect of financial instruments havè not b88n presented.
Judgements and key sources of estimatlon uncertainty
The preparation of the financial statements requires management lo make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on èxperience and other factors, including expectstions
of future events that are believed to be reasonable under the ¢ir¢umstances.
Fund accounting
Unrestricted funds are available for us8 at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the t8m)s of an appeal, and fall into one of sub-classes: restricted income fund5 or
endowment funds.

Page 8
The Emmanuel Trust
Notes to the Financial Statements (¢ontlnugd)
Year ended 31 March 2023
Accounting pollcles (continued)
InGoming resources
All incoming resources are induded in the statement of financial activities when entitlement has
passed to the charity. it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount I￿n be reliably measured. The following specific policies
are applied to particular categories of income-.
income from donations or grants is recognised when there is evidenGe of entitlement to the
gfft, receipt is probable and its amount can be measured reliably.
legacy income is racognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the gi)ods unless this is
impractical to measure reliably. in which case the valu8 is derived from the cost to the donor
or the estimated resale valu8. Donated faGilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of seNi¢es is recognised with the delivery of the
contracted seNice. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and rètumed if unspent, in which case
it may be regardad as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financial activities to which it relates-.
expenditure on raising funds includes the costs of all fundraising activities. events.
non-charitable trading activities, and the sale of donated goods.
expendibjre on charitable activities includes all costs incurred by a charity in undertaking
activities that fvrther its charitable aims for the benefit of its beneficiaries, including those
support costs and Gosts ralating to the govemance of the Gharity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising ￿ndS for the
charity nor part of its expenditure on charitable activities.
All Costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.

Page 9
The Emmanuel Trust
Notes to the Financial Statements (continuèd)
Year ended 31 March 2023
Donations and legacles
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Calcutta Emmanuel School
Pauline Bhawan
Anandaloy
Worker
General
Sealdah Ststion
8,829
15.750
3.232
1.618
8,829
15,750
3.232
1,618
5,790
1,590
5,790
1,590
5,790
31,019
36,809
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donatlons
Calcutta Emmanuel School
Pauline Bhawan
Anandaloy
Worker
General
Sealdah Station
Crisis Fund
10,570
20,251
3,670
1,803
10,570
20,251
3.670
1,803
11,075
1,453
443
11,075
1,453
443
11.518
37,747
49,265
Investment income
Unrestricted Total Funds Unrestrided Total Funds
Funds
2023
Funds
2022
Income from cash investments
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Fund5
2023
Charitable activities
12,062
36.374
48,436
Unrgstricted
Funds
Restricted Total Funds
Funds
2022
Charitable activities
10,739
35,456
46,195

Page 10
The Emmanuel Trust
Notes to the Financial Statements (eontlftuedj
Year ended 31 March 2023
Expenditure on charitable activities by activity type
Activities
undertaken Total funds
directly
2023
Total fund
2022
Charitable aGtivitie5
48,436
48.436
46,195
Trustee remuneration and expenses
No trustees rgceived remuneration or other benefits through employment of the charity.
Debtors
2023
2022
Other debtors
9,841
9,048
10. Creditors: amounts falling due withln one year
2023
2022
Accruals and deferred income
1,060
1,061
11. Analysis of charitable funds
Unrestricted funds
At
51 March 202
At
1 April 2022
Income Expenditure
General funds
5,901
5,798
{12,062)
(363>
At
31 March 202
At
1 April 2021
Income Expenditure
General funds
5,122
11,518
110,739)
5.901

Page 11
The Emmanuel Trust
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
11. Analysis of charitable funds (continued)
Restricted funds
At
31 March 202
At
1 April 2022
Income Expenditure
Calcutla Emmanuel School
Pauline Bhawan
Anandaloy
Worker
Sealdah Station
6,787
13,500
1,374
1.107
833
8,829
15.750
3,232
1.618
1,590
(11.209)
120,326)
(3,439)
4,407
8,924
1,167
2,725
1.023
(1.400)
{36.374)
23,601
31,019
18,246
At
31 March 202
At
1 April 2021
Income Expendilure
Calcutta Emmanuel School
Pauline Bhawan
Anandaloy
Worker
Sealdah Station
6,403
11,706
1,109
1,014
1,078
10,570
20,251
3,670
1,803
1,453
(10.186)
(18,457)
(3,405)
(1,7101
(1,698)
(35.456)
6,787
13,500
1,374
1,107
833
21,310
37.747
23,601
12. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Current assets
Creditors less than 1 year
Net assets
1,816
(1.060)
756
18.246
20,062
(1,060)
19.002
18,246
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Current assels
Creditors less than 1 year
Net assets
6,961
(1,060)
5,901
23,601
30,562
(1,060)
29,502
23,601