Charity registration number: 104950 THE EMMANUEL TRUST TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 The Emmanuel Trust Contents Page Reference and Administrative Details Trustees, Report Independent Examiner's Report Statement of Financial Activities Comparative Statement of Financial Artivities Statement of Financial Position Notes to the Financial Statements The Emmanuel Trust Reference and Administrative Details For The Year Ended 31 March 2025 Trustees Mr R Craig Mr E Bell (resigned 3110812024) Ms E Bell Mr A Beattie Mr J Bailie (resigned 3110812024) Mrs M Johnston {appointed 2910712024) Charity Number 104950 Principal Address 3 Glenford Way Newtownards Co. Down BT23 4BX Independent Examlner Brian Stewart RBCA Limited Chartered Accountants 26 Linenhall Street Belfast BT2 8BG Page I The Emmanuel Trust Trustees. Report For The Year Ended 31 March 2025 The trustees present their report and the financial statements for the year ended 31 March 2025. Objectives and Activities Aims and Objectives 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 programme5 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 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 prartical support for local Christian churches in India and elsewhere. In setting our objectives and planning our activities for the year, the tnjstees have given careful consideration to the Charity Commission for Northern Ireland's guidance on public beneffit to ensure that the artivities 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 artivities. 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 and/or physical outcomes and reduced levels of anxiety and fear. Another benefit is the improved spiritual, mental and/or 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 between 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 Y4ith limited family support. Trustees and officers The trustees and officers serving during the year and since the year end are set out on Page l. Mrs Jude Bailie and Mr Evan Bell resigned their position as Trustees in August 2024. The continuing board thanked both for their long-standing service to the charity and wish them all the best for the future. Mrs Margaret Johnston was appointed a5 a Trustee on 29th July 2024. Achievements and Performance Main Achievements 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.. after-schools care and support for underprivileged young people. additional 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 men suffering from addiction. We were very blessed to receive additional funding for two specific projects in the year. EMC were provided with funds towards the purchase of a new minibus to be used to transport vulnerable children to and from the pavement club project. The school was provided with funding to finish their covered roof terrace which will provide additional Space for lessons in any weather conditions. In setting our objectives and planning our activities for the year, the trustees have given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the artivities have helped to achieve the charity's purposes and provide a benefit to the beneficiaries. A monitoring visit was condurted during the year to ensure that funds were being utilised in line with the expectations of the Trustees and. more importantly, the expectations of our sponsors and supporters. Page 2 The Emmanuel Trust Trustees. Report (continued) For The Year Ended 31 March 2025 Financial Review Financial Position Incoming resources for the year were £50.859 compared to £34.150 for the previous year. Resources expended were £34,017. The Staternent of Financial Activities shows reserve funds at 31 March 2024 of £34,356. 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 charitsble 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. structure. Governance and Management Governing Document 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 l Ortober 1998 with the objectives of relief of poverty in India as well as the advancement of education and promoting Christian faith in India. Trustee Selection Methods 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 temi of office and are not subjert to re-election ststement of Trustees, Responsibilities The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales 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 the financial statements the trustees are required to: select suitable accounting policies and then apply them consistently: observe the methods and principles in the Charity SORP; make judgments and accounting estimates that are reasonable and prudent,. and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2008, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detettion of fraud and other irregularities. The trustees, report was approved by the board of trustees and signed on its behalf by: Mr A Beattie Trustee Date 27 Jan 2026 Page 3 The Emmanuel Trust Independent Examiner's Report to the Trustees of The Emmanuel Trust For The Year Ended 31 March 2025 I report to the trustees on my examination of the accounts of The Emmanuel Trust (the Trust) for the year ended 31 March 2025. Responsibilities and Basis of Report As the charity's trustees of The Emmanuel Tnjst you are responsible for the preparation of the ccounts in accordance with the requirements of the Charities Art (Northem Ireland) 2008 ('the Art,). 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 Northem Ireland under section 65{9)(b) of the Charities Act; and state whether particular matters have come to my attention. Independent Examiner's Statement My examination was carried out in accordance with the general directions given by the Charity Commi55ion 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 trustee5 concerning any such matters. My role is to stste whether any material matters have come to my attention giving me cause to believe.. l. That accounting records were not kept in accordance with section 63 of the Charities Art- 2. That the accounts do not accord with those accounting records; 3. That the accounts do not comply with the accounting requirements of the Charities Art,. and 4. That there is further information needed for a proper understanding of the account5 to be reached. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 27 Jan 2026 Brian Stewart S Date RBCA Limited Chartered Accountants 26 Linenhall Street Belfast BT2 8BG ri S4.-- Page 4 The Emmanuel Trust Statement of Financial Activities For The Year Ended 31 March 2025 2025 2024 Unrestricted Restricted funds funds Total funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Investments 14,362 36,490 50,852 34,150 14,369 36,490 50,859 34,150 EXPENDITURE ON: Charitsble activities.. Charitable activities (142) (33,875) {34,017) (34,519) NET INCOMEI(EXPENDITURE} 14,227 2,615 16,842 (3691 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: 14,227 2,615 16,842 (3691 Total funds brought forward (769) 18,283 17,514 17,883 TOTAL FUNDS CARRIED FORWARD 13,458 20,898 34,356 17,514 The note5 on pages 8 to 11 form part of these financial statements. Page 5 The Emmanuel Trust Comparative Statement of Financial Activities For The Year Ended 31 March 2025 2024 Unrestricted Restricted funds funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 5.645 28,505 34,150 EXPENDITURE ON: Charitable activities.. Charitable activities (6,051) {28,468) (34,5191 NET EXPENDITURE (406) 37 (3691 NET MOVEMENT IN FUNDS (406) 37 (369) RECONCILIATION OF FUNDS: Total funds brought forward (363) 18,246 17,883 TOTAL FUNDS CARRIED FORWARD (769) 18,283 17,514 The notes on pages 8 to 11 form part of these financial statements. Page 6 The Emmanuel Trust Statement of Financial Position As At 31 March 2025 2025 2024 Unrestricted Restricted funds funds Total funds Total funds Notes CURRENT ASSETS Debtors Cash at bank and in hand 14,518 5,082 15,816 19,600 15,816 9,818 8,756 14,518 20,898 35,416 18,574 Creditors: Amounts Falling Due Within One Year (1,060) (1,060) 11,0601 NET CURRENT ASSETS (LIABILITIES) 13,458 20,898 34,356 17,514 TOTAL ASSETS LESS CURRENT LIABILITIES 13.458 20,898 34,356 17,514 NET ASSETS 13,458 20,898 34,356 17,514 FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds 20,898 13,458 18,283 (7691 TOTAL FUNDS 34,356 17,514 On behalf of the board Mr A Beattie Trustee Date 27 Jan 2026 The notes on pages 8 to 11 form part of these financial statements. Page 7 The Emmanuel Trust Notes to the Financial Statements For The Year Ended 31 March 2025 l. General Information The Emmanuel Trust is an unincorporated charity registered with the Charity Commission, registered charity nurnber 104950. The principal address is 3 Glenford Wayi Newtownards, Co. Down, BT23 4BX. 2. Accounting Policies 2.1. Basis of Preparation of Financial Statements The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 (FRS 102) (effective I January 20191" Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2008. The charity is a Public Benefit Entity as defined by FRS 102. 2.2. Going Concern Disclosure The trustees have identified material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern. however. the going concern basis remains appropriate. 2.3. Fund Accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose. Restricted funds are to be used for specific purposes as laid down by the donor. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 2.4. Incoming Resources All incoming resources are included in the statement of financial artivities 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 established. 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 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 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 retumed if unspent, in which case it may be regarded as restrirted. 2.5. Government Grant 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. Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. 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. Page 8 The Emmanuel Trust Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 2.6. 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-charitable 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 refletting the use of the resource. Direct costs attributable to a single activity are allocated directly to that artivity. Shared costs are apportioned between the activities they contribute to on a reasonablei justifiable and consistent basis. 2.7. Fund structure Unrestrirted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity. Restritted 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. 3. Income from Donations and Legacies 2025 Unrestricted Restricted Total funds funds funds Donations and gifts: Calcutta Emmanuel School Pauline Bhawan Anandaloy Worker General 6,305 6,305 14,362 14,362 1,520 7,830 17,005 3,830 Sealdah Station Bus Fund 1,520 7,830 17,005 3,830 Ashar Kiron School refurb fund 14,362 36,490 50,852 2024 Unrestrlcted Restrlcted Total funds funds funds Donations and gifts= Calcutta Emmanuel School 7,085 13,410 2,090 1,380 7,085 13,410 2,090 1,380 5,645 4,040 .CONTINUED Pauline Bhawan Anandaloy Worker General Sealdah Station 5,645 4,040 Page 9 The Emmanuel Trust Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 Bu5 Fund 500 500 Ashar Kiron School refurb fund 5,645 28,505 34,150 4. Investment Income 2025 2024 Unrestricted Unrestricted funds funds Bank interest receivable 5. Analysis of Expenditure 2025 Grant funding of artivities Support costs {see note 6) Total Charitable activities 33,875 142 34,017 2024 Grant funding of artivities Support costs {see note 6) Total Charitsble artivities 33.466 1,053 34,519 6. Support Costs 2025 Charitable ctivities General administration 142 2024 Charitable activities General administration 1,053 7. Debtors 2025 2024 Due within one year Other debtors 19,600 9,818 Page 10 The Emmanuel Trust Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 8. Creditors: Amounts Falling Due Within One Year 2025 2024 Accruals and deferred income 1,060 1,060 Movement in Funds As at l April 2024 Asat31 Expendlture March 2025 Income Unrestricted funds General= General unrestricted fund Restricted funds Restricted Funds (769) 14,369 { 142) 13,458 18,283 36,490 (33,875) 20,898 Total funds 17.514 50.859 (34,017) 34,356 As at l April 2023 Asat31 Expendlture March 2024 Income Unrestricted funds General.. General unrestricted fund Restricted funds (363) 5.645 (6,051) (7691 Restrirted Funds 18.246 28.505 (28,468) 18,283 Total funds 17.883 34,150 {34,519) 17,514 10. Transactions with Trustees None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. 11. Related Party Disclosures There was no related party transactions in the year. 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