Charity registration number.. 104950
The Emmanuel Trust
Annual Report and Financial Statements
for the Year Ended 31 March 2024

The Emmanuel Trust
Contents (continued)
Reference and Administrative Details
Trustees, Report
2to4
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8t014

The Emmanuel Trust
Reference and Administrative Details
Trustees
Ms E Bell
Mr E Bell
Mr R Craig
Mr A Beattie
Mrs J Bailie
Charity Registration Number
104950
Principal Office
3 Glenford Way
Newtownards
Co. Down
BT23 4BX
Independent Examiner
Brian Stewart
For on and behalf of RBCA Limited
Chartered Accountants
26 Linenhall Street
Belfast
BT2 8BG
Page 1

The Emmanuel Trust
Trustees. Report
The trustees present the annual report together with the financial statements of the charity for the year
ended 31 March 2024. The Trustees have adopted the provisions of the Statement of Recommended
Practice {SORP) "Accounting and Reporting by Charities" (FRS 1021 in preparing the annual report
and financial statements of the charity-
The financial statements have been prepared in accordance with the accounting policies set out in the
notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland published in October 2019.
Trustees and officers
The trustees and officers serving during the year and since the year end are set out on Page 1.
Objectives and activities
The objectives of the Emmanuel Trust are as follows"
the relief of povety 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 Substan￿ 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 other provision for
the establishment and operation of educational facilities- and
to promote 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 objectives and planning our activities for the year, the trustees have given careful
consideration to the 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.
Public benefit
The direct benefit that flow from the charity is the relief of poverty amongst young people in India and
the improvement of the life chances of children and young people who attend school and other
educational events and activities. This improvement is achieved by the development of life and social
skills that help to equip children and young people to realise their full potential as active and
responsible citizens. It also provides improved spintual, mental andlor physical outcomes and reduced
levels of anxiety and fear. Another benefit is the improved spiritual, mentsl andlor physical outcomes
and reduced levels of anxiety and fear. These benefits are evidenced through continued attendance
at events and activities by participants as well as their feedback, including correspondence be￿een
donors and sponsored children. The trust's beneficiaries are generally young people, in particular
those with health problems including mental health problems. education needs and children with
limited family support.
Page 2

The Emmanuel Trust
Trustees. Report (continued)
Achievements and perforniance
During the year, the charity continued to run various sponsorship schemes in conjunction with
charities registered in India. These are principally The 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 underprivileged young people, additional after-schools support for
children with the provision of food, support for those suffering with long-term illness, a safe-haven for
children 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 given careful
consideration to the 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.
The funds provided from The Emmanuel Trust were used for a variety of purposes including the
provision online learning for the pupils at CES and the ongoing support of vulnerable families and
young people.
Structure, govemance and management
The Emmanuel Trust, which is registered as a charity with the Charity Commission for Northern
Ireland, was established as a charity by Trust Deed dated 1 October 1998 with the objectives of relief
of povety in India as well as the advancement 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. Trustees do not have a term of office
and are not subject to re*lection.
Financial review
Incoming resources for the year were £34,150 compared to £36,817 for the previous year. Resources
expended were £34,519. The Statement of Financial Activities shows a deficit of £369 and reserve
funds at 31 March 2024 of £17,514.
The trustees have not set a minimum level of reseprfes as all expenditure is current discretionary.
The trustees regularly review the level of resources held and consider opportunities to apply them in
line with and in furtherance of its charitable objectives.
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.
Page 3

The Emmanuel Trust
Trustees. Report (continued)
ststement of Trustees, Responsibilities
The trustees are responsible for preparing the trustees. report and the financial statements in
accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial
year which give a true and fair view of the state of affairs of the charity and of the incoming resources
and application of reSoUr￿S of the charity for that period. In preparing these financial statements, the
trustees are required to..
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent"
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act (Northern Ireland) 2008, Charities (Accounts and Reports)
Regulations (Northern Ireland) 2015, and the provisions of the constitution. The trustees 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 are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
27 Jan 2025
The annual report was approved by the trustees of the charity on
behalf by=
and signed on its
Mr A Beattie
Trustee
Page 4

The Emmanuel Trust
Independent Examiner's Report to the trustees of The Emmanuel Trust
I report to the trustees on my examination of the accounts of The Emmanuel Trust for the year ended
31 March 2024.
Responsibilities and basis of report
As the charity's trustees of The Emmanuel Trust you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act (Northern Ireland) 20081'the Act'l.
Having satisfied myself that the charity is not subject to audit under company law, and is eligible for
independent examination. it is my responsibility to-
• examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008.,
follow the procedures laid down in the general Directions given by the Charity Commission for
Northern Ireland under section 6519)(b) of the Charities Act., and
• state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordan￿ with the general directions given by the Charity
Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination
included a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the
accounts and seeking explanations from you as charity trustees concerning any such matters.
My role is to stste whether any material matters have come to my attention giving me cause to
believe..
1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006;
2. That the accounts do not accord with those accounting records"
3. That the accounts do not comply with the accounting requirements of section 396 of the Companies
Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice
applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard
applicable in the UK and Republic of Ireland., and
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no COn￿mS in respect of the matters {1) to (4) listed
above and, in connection with following the Directions of the Charity Commission for Northem Ireland,
I have found no matters that require drawing to your attention.
ri
S4.--a
Brian Stewart
For on and behalf of RBCA Limited
Chartered Accountants
26 Linenhall Street
Belfast
BT2 8BG
21 Jan 2025
Date".............................
Page 5

The Emmanuel Trust
ststement of Financial Activities for the Year Ended 31 March 2024
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Note
Income and Endowments from:
Donations and legacies
Investment income
5.645
28.505
34,150
36,809
Total income
5.645
28.505
34,150
36,817
Expenditure on:
Charitable activities
(6,051)
{28,468)
(34,519)
(48,436)
Total expenditure
(6,051)
{28,468)
(34,519)
(48,436)
Net (expenditure)lincome
(406)
37
(369)
(11,619)
Net movement in funds
(406)
37
(369)
(11,619)
Reconciliation of funds
Total funds brought fomard
(363)
18,246
17,883
29,502
Total funds carried forward
(769)
18,283
17,514
17,883
All of the charity's activities derive from continuing operations during the above periods.
The funds breakdown for 2023 is shown in note 8.
The notes on pages 8 to 14 form an integral part of these financial statements.
Page 6

The Emmanuel Trust
(Registration number: 104950)
Balance Sheet as at 31 March 2024
2024
2023
Note
Current assets
Debtors
Cash at bank and in hand
9,818
8,756
9,841
9,102
18,574
18,943
Creditors: Amounts falling due within one year
(1,060)
{1,060)
Net assets
17,514
17,883
Funds of the charity:
Restricted income funds
Restricted funds
18,283
18,246
Unrestricted income funds
Unrestricted funds
769
(363)
Total funds
17,514
17,883
The financial statements on pages 6 to 14 were approved by the trustees, and authorised for issue on
and signed on their behalf by=
Mr A Beattie
Trustee
The notes on pages 8 to 14 form an integral part of these financial statements.
Page 7

The Emmanuel Trust
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordan￿ with the second edition of the Charities
Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard
applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
The Emmanuel Trust meets the definition of a public benefit entity under FRS 102. The accounts
(financial statements) have been prepared under the historical cost convention with items recognised
at cost or transaction value unless otherwise stated in the relevant note(sl to these accounts.
Summary of disclosure exemptions
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 of FRS 102..
(a} No cash flow ststement has been presented for the company.
(b} Disclosures in respect of financial instruments have not been presented..
Going concem
The trustees consider that there are no material uncertainties about the charity's ability to continue as
a going concern.
Fund accounting
Unrestricted funds are available for use 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 terms of an appeal, and fall into one of two sulxlasses.. restricted income funds or endowment
funds.
Page 8

The Emmanuel Trust
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
Income and endowments
All incoming reSoUr￿S are included 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 can be reliably measured. The following specific policies are applied to
particular categories of income=
income from donations or grants is recognised when there is evidence of entitlement to the gift,
receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is estsblished.
• income from donated goods is measured at the fair value of the goods unless this is impractical to
measure reliably, in which case the value is derived from the cost to the donor or the estimated resale
value. Donated facilities and ServI￿S 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 services is recognised with the delivery of the contracted
service. This is classified as unrestricted funds unless there is a contractual requirement for it to be
spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to
the grants have been met. Where performance conditions are attached to the grant and are yet to be
met, the income is recognised as a liability and included on the balance sheet as deferred income to
be released.
Expenditure
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-charitsble
trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities
that further its charitable aims for the benefit of its beneficiaries, including those support costs and
costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds 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
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Page 9

The Emmanuel Trust
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of
the asset received or re￿1Vable. Grants are classified as relating either to revenue or to assets.
Grants relating to revenue are recognised in income over the period in which the related costs are
recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where
part of a grant relating to an asset is deferred, it is recognised as deferred income.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the
use of which is restricted to that area or purpose.
Page 10

The Emmanuel Trust
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
2 Income from donations and legacies
Unrestricted
Restricted
Total
Total
Funds
Funds
2024
2023
Donations
Calcutta Emmanuel School
7,085
13,410
2,090
4,040
1.380
7,085
13,410
2,090
4,040
1.380
5,645
500
8,829
15,750
3,232
1,590
1,618
5,790
Pauline Bhawan
Anandaloy
Shealdah Station
Worker
General
5,645
Bus Fund
500
Total
5,645
28,505
34,150
36,809
3 Investment income
Unrestricted
funds
General
Total
funds
Total for 2024
Total for 2023
4 Expenditure on charitable activities
Unrestricted
funds
General
Restricted
funds
Total
funds
Note
Charitable activities
6,051
28,468
34,519
Total for 2023
12,062
36,374
48,436
Page11

The Emmanuel Trust
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
5 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have re￿iVed any remuneration from the charity
during the year.
6 Debtors
2024
2023
Other debtors
9,818
9,841
7 Creditors: amounts falling due within one year
2024
2023
Accruals
1,060
1,060
Page 12

The Emmanuel Trust
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
8 Funds
Unrestricted funds
Balance at 1
April 2023
Incoming
resources
Resources
expended
Balance at 31
March 2024
Unrestricted funds
General
General
(363)
5.645
(6,051)
(769)
Restricted funds
Calcutta Emmanuel School
Pauline Bhawan
Anandaloy
Worker
Shealdah Station
Bus Fund
4,407
8,924
1.167
2,725
1,023
7,085
13,410
2.090
1,380
4.040
500
(7,067)
(13,194)
(3.846)
4,425
9,140
(589)
4,105
702
500
(4,361)
Totsl restricted funds
18,246
28.505
(28,468)
18,283
Total funds
17,883
34,150
(34,519)
17,514
Balance at 1
April 2022
Incoming
resources
Resources
expended
Balance at 31
March 2023
Unrestricted funds
General
General
5.901
5,798
(12.062)
(363)
Restricted
Calcutta Emmanuel School
Pauline Bhawan
Anandaloy
Worker
Shealdah Station
6,787
13,500
1,374
1,107
833
8,829
15,750
3,232
1,618
1.590
(11,209)
(20,326)
(3,439)
4,407
8,924
1,167
2,725
1,023
1,400
Total restricted funds
23.601
31.019
36,374
18,246
Total funds
29,502
36.817
(48,436)
17,883
Page 13

The Emmanuel Trust
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
The specific purposes for which the funds are to be applied are as follows-
Funds are restricted when they are received in relation to a specific project.
Any donations received without a designation are included in 'general funds, which are available to be
used across any project at the discretion of the trust..
9 Analysis of net assets between funds
Unrestricted
funds
General
Total funds
at 31 March
2024
Restricted
funds
Current assets
Current liabilities
291
(1,060)
769
18,283
18,574
{1,060)
17,514
Total net assets
18,283
Unrestricted
funds
General
Total funds
at 31 March
2023
Restricted
funds
Current assets
Current liabilities
697
1,060
18,246
18,943
1,060
Total net assets
363
18,246
17,883
Page 14