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 Se￿Ing 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 chan￿S 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 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 supporL
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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 D￿d 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.
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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 cOn￿M 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
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