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 ISORPI "Accounts'ng and Reporting by Charities" IFRS 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 SeIng 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 elsevthere by means of financial and practical support for community programmes for the young and the poor, the development of and supporl 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 educats'onal 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 charitys purposes and provide a benefit to the beneficiaries. Public benefit The direct benefit that flow from the charty is the relief of poverty amongst young people in India and the improvement of the life chanS 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 spiritual, mental andlor physical outcomes and reduced levels of anxiety and fear. Another benefit is the improved spiritual, mental 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 beeen 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 supporL 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'I and Emmanuel Ministries Calcutta ('EMC'I, th of vthich 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, suppori for those suffering with long-temi 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 charitys 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 leaming for the pupils at CES and the ongoing support of vulnerable families and young people. Structure, governance and management The Emmanuel Trust, which is registered as a charity wth the Charity Commission for Northern Ireland, was established as a charity by Trust Dd dated 1 October 1998 with the objectives of relief of poverty 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-election. 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 Activib'es shows a deficit of £369 and reserve funds at 31 March 2024 of £17,514. The trustees have not set a minimum level of reserves 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 Gharitable activities in India. Page 3
The Emmanuel Trust Trustees. Report (continued) Statement of Trustees, Responsibilities The trustees are responsible for prepanng the trustees. report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally AGGepted 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 resources 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., slate 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 cOnM 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 {Northem 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 irregularib-es. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable companls website. Legislation goveming 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