Company Registration Number.. N1648897
Charity Number.. NIC108294
ECF Trust
IA company limited by guaranteg. not havlng a share capltal
Annual Report and Unaudited Financial Ststements
for the financial year ended 31 December 2024
Daly Park & Company Ltd
Chartered Accountants
4 Carnegie Street
Lurgan
Craigavon
Co. Amiagh
BT66 6AS
Northern Ireland

ECF Trust
IA company limited by guaiantee, not having a shale capltall
CONTENTS
Page
Trustees, and Other Information
Trustees, Annual Report
Slatement of Trustees, ResP0Tr5ibililies and Declaration on Unaudited
Financial Statements
Independent Examiner's Report
10
Statement of Financial Activities
Balance Sheet
12
Notes lo Ihe Financial Statements
13- 17

ECF Trust
IA company Ilmlted by guarantèe, not having a share capitsll
TRUSTEES, AND OTHER INFORMATION
Trustggs
David Wylie
Warwick Mccullough
Jonathan Andrew Beggs
Alan Emerson
Philip Emerson IResigned 3 De￿mber 20241
Alain Emerson (Appointed 3 De￿mber 20241
Keith Mccollum (Appointed 3 December 20241
Company Secretary
Joanne Briggs IAppointed 3 De￿mber 20241
Leonard Adamson (Resigned 3 December 20241
Charity Number In Northern Ireland
NIC108294
Company Reglstration Numbor
N1648897
Registered Office and Principal Address
23a Castle Lane
Lurgan
Co. Am)agh
BT67 9BD
Northern Irèland
Independent Examiner
Daly Park & Company Ltd
Chartered Accountants
4 Carnegie Street
Lurgan
Craigavon
Co. Armagh
BT66 6AS
Northern Ireland

ECF Trust
IA company limited by guarantee, not having a Share capital)
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 De￿mber 2024
The Iruslees present their Trustees, Annual Report, combining the Directors, Report and Trustees, Report, and the
unaudited financial statements for the financial year ended 31 December 2024.
The financial slalemenls are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland" and Accounting and Repcirting by Charities.. Slalemenl of
Recommended Practice applicable lo charities preparing their financial statements in accordan￿ with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
The Trustees, Report contains the information requifed lo be provided in the Trustees. Annual Report under the
Statement of Recommended Practice ISORPI guidelines. The Iruslees of the company ale also charity Iruslees for the
purpose of charity law and under the company'5 constitution are known as members of the board of trustees.
In this report the trustees of ECF Trust present a summary of its purpose, governance, aclivilies, achievements and
finances for the fi'nancial year 31 Deceml)er 2024.
The company is a ￿gIStered charity and hence Ihe report and results are presented in a form which complie5 with the
requirements of the Companies Act 2006 and, although not obliged lo comply with the Slalement of Recommended
Prttcli￿ applicable in the UK and Republic ol Ireland FRS 102, the organisalion has irnplemented ils recommendations
where relevant in these financial statements.
Mission, Objectlves and Strategy
Mlsslon Ststemgnt
As a local church, il is tsur desire lo OU￿Ork the mission and life of Jesus lo those around us. Our vision slalemenl is
"to help rewrite the story of Craigavon, Ireland and the Nations with the good news of the Kingdom of God. Al
Emmanuel. we seek lo be a community which is there to support one another but also be equipped lo serve Ihe people
in our local area to demonstrate God's love in word and action.
An example of our services and programmes are..
As a cornmunity of faith, we gather for coffee. connection, worship, and leaching on Sundays.
Kids and youth environrnenls on Sunday momings,
- Midweek Lifegroups for various age groups, demographics etc. which offer study. training and support in the Christian
life and service.
We rLJn several drop-in coffee mo¥nin9s and evenings to allow people who are lonelylisolaled lo gather.
Provision of a food panty iwice per week and other compassionate support for people in need.
Courses lo help explore the English language and how this helps express a mulliculiural. welcoming church
environment.
Building Project.
We have been operating in our new building for one year and have been developing many of the spaces lo maximise
ministry. We are paying back our 108n al a lolal of £5k per month, with lilhes and offerinos more Ihall adequately
covering these cos15. Thg building continues lo be inlemalty developed in order lo meet the needs of our Cong￿gatiOn
and local community.
During the year, we established a ' building management team. who meet th￿e limes a year lo help ensure all health
and safety requiremen15, policies and procedures are adhered lo.
We continue lo have a lol of interest from various ageneies about using the building. To dale we have been able lo
facilitate room hire and community space provision for Links Counselling. Vital Connexions. Coalition 91 Christian Voices
Against Poverty. Armagh Banbridge Cr2iggvon Council. Nl Housing Executive, Craigavon Area Compassion Project I
Craigavon Affta Food Bank, Lisbum City Choir, Chamber of Comrnercelcounsel. Foster and Adoption support group,
REACH. Craigavon YFC and Trussell Trust.
Governance
Our Board of Directors have met regularly and have undertaken a full programme of board strategic and govemance
activity throughout the year. All company directors have confirmed their willingness and eligibility lo act as a Director
and have declared that they do not have any conflict of interest in doing so. Conflicts of Interest dLJring board meeting5
are managed as per our agreed policy. There are no related parties or signifieanl interest lo be noted. Apart from the
lead Pastor, Directors are unpaid and are not remunerated for their trusteeship.
New Directors are recruited as per the Mem()randum and Articles of Association. During the year, the Board was
slrenglhened by new members. This helps lo diversify board membership and ensures a broad range of skills and
experience at Board level. A review of the Articles of Association has occurred during the year which amended the
charitable objects to better describe the charitable work of ECF Trusl and lo improve the governance arrangements of
the Company. As we look ahead lo next year, and the continued development of close partnership working with
Emmanuel Church Lurgan, the Board of Directors will conduct a due diligence review regarding merging the 2 ehartlable
trusts so that governance arrangements better reflect the one vision, mission and operations of the churche5 across
the City of Craigavon.

ECF Trust
IA company limited by gvarantee, not haviny a Share capitsll
TRUSTEES, ANNUAL REPORT
for the financi81 yeai ended 31 December 2024
Review of Activities, Achlevements and Performance
Church Community
In Emmanuel Portadown, we have a regular weekly attendance of approximately 220 people. We have seen a number
of salvations over the past year and il has been beautiful lo have a"hDme' in which people can find family. We continue
lo meet for one morning service on a Sunday morning, and il is such an encouragement lo see so many new people
become welcomed and inlegraled into the church family. Our foyer facililales a great family 'feel' as we are able lo
¢onnecl with one another over lealcoffee after our Sunday galtterings.
We also use this space lo develop other community and compassion activities during the week as we develop more
onnections in the town and further afield. Our Caretaker continues lo help facililale practical developments and
implement the ne￿SSary health and safety standards within our building which have been progressing well.
In-person gatherings
We are continuing lo see the benefit of our leaching that was delivered throughout our 'God Story, serie5. 11 has been
an encouragement lo see so many peoplo receive revelation that their story is interwoven in God's bigger story.
As our church family grows we have had lo be adaptable in how we use the various spaces within the building. There
has been a steady increase in attendance. with new laces coming along more regularly We have begun the process
of developing the sensory room, however this will require additional funding lo develop the space fully.
The various gatherings each week have been life-giving lo our congregation and enabled us 19 provide additional
support lo more vulnerable people. We were delighted to be able lo host both nine baptisms and lols of dedication
services for the many babies born into our ehurch family over the year.
Our faithful volunteers remain key lo how our Sunday services and weèkly ministries operate. 11 lakes 160 people
serving on rota ID make Sundays happen in their current formaL And we are grateful for their commitment and heart as
they do so.
Courses
We have seen an increase in the number of thos8 attending our English classes every week, anywhere be￿een 12 to
28 people corne along. This is such a vital and fruitful ministry which helps provide support lo the increasing number of
foreign national families God is bringing lo our body. This environment is delivered by 14 volunteers and 1 staff member
who f051er a real sense of community for people from all over the world. In addition. the church provides one-tD-Dne
support for many people from the migrant community in lemis of employment. housing and access lo various resources.
This is carried out in partnership with various local stslulory agencies and charities.
We have been able to host two Newcomerfs Cafe environmenls which create a More inlimale environment lo gel lo
know those who are new lo the body. Following this we had 15 people attend our 'Believing and Belonging, course
which provides a wonderful opportunity lo share our key Vision and Values.
Lifegroups
Our Life groups continue lo meet every other week, with about 110 people meeting together across the town in 17
groups. This is a key element of our church for building community and connection amongst a growing congregation.
This year we were able lo delve deeper into our God Story series as the small group guides proved a useful resource.
Prayer
Gathered Prayer look on a slightly differenl form this year, by changing venues lo the Glas5 space in Lurgan and The
Hub in Portadown. 11 continues lo run every Dlher week alternating between these venues with a new starting lirne of
7.30pm.
A faithful group of 6-10 people rneel every Friday night in the church car park lo pray around the town. These have
proved lo be great limes of fellowship as well as prayer.
Our prayer room has been well established, running weekly on Fridays from 1 Oam- 7pm. It is our drearn lo see this
continue lo grow and an appetite for the presence of the Lord lo increase.
Prayer ministry is offered after each Sunday morning service with training taking place for all volunteers on the teams.
These teams also help lacililale prayer in spaces like Nua and the Tobar conference.
We have also seen weekly prayer points established that are communicated across various social media and
communications plattorms, including our Friday email, all with the aim lo create a more sustained, infomed and specific
culture of prayer.
It has been both a joy and an encouragement to see our part time prayer coordinator lead this area so passionately and
diligently and to feel the spiritual temperature increase across both churches.
It has also been an encouragement lo see coordination of our Prophetic Ministry across Emmanuel Lurgan and
Emmanuel Portadown. Training and support happen monthly, whilst also creating an avenue for collective prayer.
Pastoral Care
Our part lime Paslofal Care Coordinator oversees pastoral support for the members of our chureh body who require
specific support in their lives. We continue lo support a wide range of individuals and families from those who have
just had babies lo those recently bereaved and a complex range of needs.

ECF Trust
IA company limited by guarantee. not having a share capltall
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 December 2024
Kids &Tols
On average we have around 9 pre-school children and 30 Primary School kids on a Sunday. Our additional needs
team continues lo evolve. offering support for anywhere belween and four children on any given Sunday. We have
made an initial start on fumishing the sensory room which for now gives those children that require it. a safe space lo
encounter Jesus during our Sunday morning sessions. Looking lo next year, we see the development of our additional
needs provision as being a key priority for the church.
We have 9 volunteers for Kingdom Tots, approximately 27 volunteers for kingdom kids, including 4 team leaders and 8
volunteers for our Additional Needs team. It has been really wonderful lo facililale all of our kids accessing the God
Story alongside our adult members of the church family. What has also been really beautiful is that we were leaching
the same topics as Emmanuel Lurgan which is slrenglhening connections across the city.
Sunday mornings have different areas sel up and kids can rotate through with a group of kids their own age. The
programme includes Bible leaching, games, memory verses, worship and prayer.
Youth
Our youth ministry continues lo expand. We now average 30 youth each week, which will increase again come
September. We eurrenlly have 9 volunteer leaders facililaling this on a three weekly cycle. Our young people have also
been delving deeper into the God Story alongside our leaching theme. 11 was a joy lo see them lead a song during our
Carol servi￿, and we have seèn youth worship mornings estsblishgd once every months.
Whilst our youth programs are supported by a dedicated team of volunteer leaders. we are hopeful that a part-lime
youth worker can be etnployed in the coming year. We have begun lo fumish our youth room thanks to an anonymous
donation, however il does require more funds lo purchase more teen friendly resources.
Safeguarding is overseen by a volunteer leaderwith expertise in this area. with regular training carried out for volunteers
in all of our environments throughout the year.
Local Mission I Compassion
Connect Café
This environment provides a safe and free cafe-style environment where people can experience a wami welcome and
a listening ear. they Can gel tea and snack5 bul also SUPPOrt, care and signposting ID other support mechanisms. This
envirollment averaged around 40-50 weekly visitors over the year facilitated by 12 volunteer5 . Over the winter months
we have provided a soup lunch on a regular basis to supplement the service we provide.
Food Pantry, Foodbank & Compassion servi￿5
With increasing demand Dn our Freedom Foods Pantry both our Thursday evening and Friday morning sessions
continue lo be a busy hive of activity connecting people with practical support and community. Freedom Foods Panty
is part of the Your Local Pantry UK wide network of Social Supermarkets. Our social supermarket is connected into the
strategic plan for the ABC Council area, working with the ABC Community Food Hub and four other panty's lo cover
the whole council area.
This area of support continues lo be key lo help lift the f1nancial burden from those in the local community as well as
provide practical financial management support. There is a wonderful team of 24 volunteers who help facililale the
running of Ihis ministry led diligently and ably by Dur Pantry coordinator. Those from the community who come lo Pantry
report how well they are loved which speaks volumes as lo the level of care taken by our team.
Hope Café continues lo operate once a month on a Friday evening, creating space for connection through craft, games
and music, all over a cup of lea and coffee.
Emmanuel Portadown has a strategic partnership with Craigavon Area Food Bank and we act as a distribution centre
for this vital community seNice. Working alongside the food bank, we continue lo provide food bank referrals for those
in need, ensuring that vital support is given in a timely manner. Additionally. signposting is provided lo other support
mechanisms lo provide a wrap-around service.
Christmas Support Program
Targeted 5UPPOrt was given over Christmas to those in need in our local comsnunity, including food hampers, fuel,
electricity. and toys. The needs of our local community continue to grow, and the church seeks to find new ways lo bring
solutions and support. We were also able lo bless the local community around the church with a token gift from
everyone al Emmanuel Portadown.
Christmas dinner for 80 attendees
Christrnas movie night- 50 in attendan
120 hampers delivered
Hope Cafe open on Boxing Day - Chosen Christmas special
Local Mission Partners
We hosted a café typ8 environment as a means of connection with our community during the "Country Comes to
Town" event, which happens annually during the month of September in Portadown. Our location, right beside key car

ECF Trust
IA company limited by guarantee. not having a share capital
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 De￿mber 2024
parks. was helpful to create a relaxed. open environment for people lo call for a cup of coffee and a chat. We also had
a team of people sharing invilaliong around the town which helped lo draw people in.
As our posture is lo connect, support and work together across our communities we partner practically, prayerfully, and
financially with the following local organisalions..
2417 Prayer Ireland
Aspire Nl
REACH
LINKS Counselling
Shalom Life
Youth for Christ
Shalom Life
Craigavon Area CompaSSIDn Project l Food Bank
D &C Bailie
Ballina
Home for Good
CARA Craigavon
Global Mission
We may not be able lo go all over the wodd regularfy, bul we believe il is our mandate lo Connect and support global
mission. We partner practically, prayerfully, and financially with the following global organisalions..
24 7 Prayer International
P & J Swaffield IWEC Inlernalionall
Elam Ministries
. Open Doors
We continue lo financially and prayerfully support W & S Robinson and their family who are living as mi55ionaries in
Madrid, Spain. They are part Of the WEC team there and are still in the language learning phase, while also developing
connections lo the local community and supporting local churches and ministries. A small team, led by of our
Elders. spend lime with them online with a prayer group, helping lo support and encourage Ihom.
Financial Review
The ￿sUItS for the financial year are set out on page 11 and additional notes are provided showing income and
expenditure in greater detail.
Flnan¢lal Results
Al the end of the financial year the company has assets of £1.465,97012D23 - £1,494,1461 and liabilities of £296.675
12023 - £392.9691. The nel assets of the company have in¢roased by £68.118.
Trustees
The Iruslees who served throughout the financial year. except as noted, were as follows..
David Wylie
Warwick Mccullough
Jonathan Andrew Beggs
Alan Emerson
Philip Emerson (Resigned 3 December 20241
Alain Emerson IAppoinled 3 December 20241
Keith Mecollum (Appointed 3 December 20241
In accordance with the Constilulion, the Iruslees retire by rolation and, being eligible, offer themselves for re-election.
The secretaries who served during the financial year were..
Joanne Briggs (Appointed 3 December 20241
Leonard Adamson IResigned 3 De￿rnber 20241
Compliance with Sector-widg Legislation and Standards
The company engages pro-actively with legislation, standards and codes which are developed for the sector. ECF Trust
subscribes lo and is compliant with the following..
The Companies Act 2006
The Charili$s SORP IFRS 1021

ECF Trust
IA company lirnited by guarantee, not havlng a shar• capltall
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 De￿mber 2024
Approved by the Board of Trustees on 26 June 2025 and slgned on Its behalf by..
Alaln Emer50n
Trustee
Warwick Mccullough
Director

ECF Trust
IA cornpany limited by guarantèe. not having a share capltall
STATEMENT OF TRUSTEES, RESPONSIBILITIES AND DECLARATION
ON UNAUDITED FINANCIAL STATEMENTS
for the financial year ended 31 December 2024
General responsibilitles
The Iruslees, who are also direclgrs of ECF Trust for the purposes of company law. are responsible for preparing the
financial statements in accordance with applicable law and regulations.
Company law requires the Iruslees as the directors lo prepare financial statements for each financial year. Under that
law the Iruslees have elected lo prepare the financial statements in accordance with United Kingdom GeneralSy
Accepted A￿OUntIng Practice (United Kingdom Accounting Standards and applicable lawl including FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Enliliesl. Under Company
law the Iruslees musl not approve the financial ststemenls unless they are satisfied that they give a true and fair view
of the stsle of affairs of th9 company and of the surplus or deficit of the company for that period.
In preparing these financial stalemenls, the twstees are required lo..
select suitable accounting policies and apply them consislenlly.,
make judgements and eslimales Ihal are reasonable and prudent..
slate whether the financial slalemenls have been prepared in accordance with the relevant financial reporting
framework. identify those standards, and note the effect and the reasons for any material departure from those
standards., and
prepare the financial slaleTnents on the going concern basis unless it is inappropriate lo presume that the company
will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial slalemenls.
The Iruslees are responsible for keeping adequate accounting records that are sufficient lo show and explain the
Company's IransacliDns and disclose with reasonable accuracy al any lime the financial position of the company and
enable them lo ensure that the financial slalemenls comply with the Companies Act 2006. They are also responsible
for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Trustees, declaratlon on unaudited financial statements
In relation lo the financial slalemenls comprising the Slalemenl of Financial Aclivit'es lincorporattng an Income and
Expenditure Accountl, the Balance Sheet and the related notes..
The trustees approve these financial slalemenls and confirm that they are responsible for them. including selecting the
appropriate accounting policies, applying Ih&m consislenlly and making. on a reasonable and prudent basis, the
judgements underlying them. They have been prepared on the going con￿rn basis on the grounds that the charity will
continue in oporalion.
The Iruslees confirm that they h2ve made available lo Daly Park & Company Ltd, Chartered Accountants. all tho
company's accounting records and provided all the informab"on, books and docutnenls necessary for the compilation of
the financial slalemenls.
The Iruslees confirm that to the best of their knowledge and belief. the accounting records reflect all the transactions of
the company for the financial year ended 31 December 2024.
Approved by the Board of Trustees on 26 June 2025 and signed on its behalf by-
Alaln Emerson
Trustee
Warwick M¢Cullough
Dlrector

ECF Trust
IA company limited by guarantèe, not having a share capitsll
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF ECF TRUST
We have examined the financial ststemenls of the cornpany for the finan￿81 year ended 31 De￿mber 2024. which
cornprise the Statement of Financial Activities lincorporaling an Income and Expenditure Aceounll, the Balance Sheet
and the related notes.
Respective responsibilities of trustees and examiner
The company's Iruslees Iwho are also the directors of the company for the purposes of company lawl are responsible
for the preparation of the financial slalemenls in accordance with the requirements of the Companies Act 2006. The
company's iruslees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the
Companies Act 2006 and that an independent examination is required.
It is our responsibility to-.
examine the financial statements under section 65 01 the Charities Act".
follow the procedures laid dc)wn by the general Directions given by the Charity Commission for Northern Ireland
under section 6519llbl of the Charib'es Act., and
slate whether particular matters have come to our attention.
Basls of Independent examiner's report
We have examined your company financial statements as required under section 65 of the Charities Act and our
examination was carried out in accordance with the gener81 Directions given by the Charity Commission for Northem
Ireland under section 651gllbl of the Charities Act. An examination includes a review of the accounting records kept by
the company and a comparison of the financial slalemenls presented with those records. 11 a150 includes consideration
of any unusual items or disclosures in the financial slalemenls and seeking explanation5 from the Iru51ee5 CC)nceming
any such matters. The procedures undertaken do not provide all the evidence that would be required in an altdit and
consequently no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited lo
those matters sel out in the slalemenl below.
In connection with our examination, no matter has com@ lo our allenlion which gives us causg lo believe that in. any
material respect..
accounting records were not kept in accordance with section 386 of the Companies Act 2006
the financial statements do not accord with those accounting records
th8 financial statements have not been prepared in accordan￿ with the accounting requiremen15 Of section 396 of
the Companies Act 2006 and with the methods and principles of the Slalemenl of Recommended Practice applicable
to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
R&public of Ireland IFRS1021
there is further infomat'on needed for a proper understanding of the accounts lo be reached.
Independent examlnerf5 Statement
We have no concerns and have come across no other matters in connection with the examination lo which attention
ho
be drawn in this r
ort in order lo enable a proper understanding of the financial statements lo be reached.
LY PARK & COMPANY
hartered Accountants
4 Carnegie Slregt
Lurgan
Craigavon
Co. Amiagh
BT66 6AS
Northern Ireland
TD
Date.. 26 June 2025
10

ECF Trust
IA company Ilmlted by guarantèè, not havlng a share capilall
STATEMENT OF FINANCIAL ACTIVITIES
Ilncorporating an Income and Expendlture Account)
for the financial year ended 31 Dècember 2024
Unrestrlcted Reslricted
Funds
Funds
2024
2024
Total Unreslricled Restricted
Funds
Funds
Funds
2024
2023
2023
Total
Funds
2023
Notgs
Incoming Resources
Donations and legacies
Investments
369,718
201
369.718
201
634,383
683
634.383
683
Total incoming resources
369,919
369,919
635.066
635,066
Resources Expended
Charitable activities
296.182
5.619
301,801
260,096
6,381
266,477
Ngt ineomingloutgoing
rpsources before transf¢
73.737
15.6191
68,118
374,970
{6,3811
368,589
Tran$fers beNveen ftjnds
Net movement In funds for
the financial year
73,737
15,6191
68,118
374,970
16,3811
368,589
Reconciliation of funds-
Total funds beginning of the
year
13 1.095,558
5,619 1,101,177
720.588
12,000
732,588
Total funds at the end of
the year
1,169,295
1,169,295 1,095.558
5.619 1,101,177
The Statement of Financial Activities includes all gains and losses recognised in the financial year.
All income and expenditure relate lo continuing activities.
The notes on pages 13 to 17 fomi part of the financial statements

ECF Trust
IA company lirnited by guarantoo, not having a share capltall
Company Nufflber.. N1648897
BALANCE SHEET
as a131 December 2024
2024
2023
Notes
Fixed Assets
Tangible assets
1,398,883
1.428,499
Current Assets
Debtors
Cash al bank and in hand
10
11.267
55,820
17,206
48,441
67.087
65,647
Creditors: Amounts falling due within one year
11
{296,675)
1392,9691
Net Current Liabilitlgs
1229,588}
1327,3221
Total Assets less Current LlabilitiBs
1.169,295
1,101,177
Funds
Reslricled trust funds
Designated funds IUnreslricled}
General fund lunrestrictedl
5.619
1,054,370
41,188
1.113,883
55,412
Total funds
13
1,169.295
1.101,177
These financial slalements have been prepared in accordance with the special provisions relating lo small companies
within Part 15 of the Companies Act 2006.
For the financial year ended 31 December 2024 the company was enlilled to exemption from audit under section 477
of the Companies Act 2006.. and no noti￿ has been dapositad under section 476.
The Iruslees confirm that the members have not required the company lo obtain an audit of ils financial statements for
the financial year in question in accordance with section 476 of the Compaiii&S Act 2006.
The trustees acknowledge their responsibilities for ensuring that the company keeps accounting records which comply
with section 386 and for preparing financial slalemenls which give a true and fair view of the slate of affairs of the
company as al the end of the fi'nancial year and of its profil and loss for the financial year in accordance with the
requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006
relating lo financial slalemenls, so far as applicable lo the company.
The financial stslements have b8en prepared in accordance with the provisions applicable lo companies subject to Ihg
small companies. regime and in accordance with FRS 102"The Financial Reporting Standard applicable in the UK and
Republic of Ireland" applying Section 1A of that Standard.
Approved by thg Board of Trustees and authorlsed for Issue on 26 June 2025 and slgned on Its behalf by
Alain Emerson
Trustee
Warwlck Mccullough
Director
The notes on pages 13 to 17 form part of thè finan￿#1 sta18ments
12

ECF Trust
IA company lirnited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
lor the financial year ended 31 December 2024
GENERAL INFORMATION
ECF Trust is a company limited by guarantee incorporated in NDrthem Ireland. The registered Offi￿ of the
ompany is 23a Castle Lane. Lurgan, Co. Armagh, BT67 98D. Northern Ireland which is also the principal place
of business rjf the company The financial slalements have been presented in Pound (£1 which is also the
functional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered
material in relation lo the charity's financial slalemenls.
Basis of preparatlon
The financial stslemenls have been prepared on the going concern basis under the historical cost convention,
modified lo include certain items al fair value. The financial statements have been prepared in accordance with
the Statement of Recommended Practice {SORPI "Accounting and Reporting by Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS
102" applyin9 Section 1A of that Standard.
As pem)itted by the Companies Act 2006, the company has varied the standard formals in that act for the
Slalement of Financial Activities and the Balance Sheet. Departures from the standard formals are lo comply
with the iequiremenls of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that
SORP.
statement of compllance
The financial statements of the company for the financial year ended 31 December 2017 have been prepared
on the soing concern basis and in accordance with the Slalement of Recommended Practice ISORPI
"Accounting and Reporting by Charities preparing their acetrunts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard.
Fund accounting
The following are the Categories of funds maintained..
Restricted funds
Restricted funds represènt income received which can only be used for particular purposes, as specified by the
donor5. Such purposes are within the overall objectives of the company.
Unrestricted funds
Unreslricled funds consist of General and Designated funds.
General funds represent amounts which are expendable al the discret'on of the board. in furtheran￿ of the
objectives of the CDmpany.
Designated funds comprise Ltnrestricted funds that the board has, al its discretion, sel aside for particular
purposes. These designations have an adminislralive purpose only, and do not legally restrict the board'5
discretion to apply the fund.
Ineoming Resources
Voluntary income or capital is included in the Slalement of Financial Aelivities when the company is legally
entitled lo it. its financial value can be quantified with reasonable certainty and there is reasonable certainty of
ils ultimate receipt. Enlillemenl lo legacies is conSide￿d established when the company has been notrfied of a
distribution lo be made by the executors. Income re￿iVed in advance of due porformance under a contract is
accounted for as deferred income until earned. Grants for activities are recognised as income when the related
conditions for leg81 entitlement have been mel. All other income is accounted for on an aecruals basis.
Resources Expended
All resources expended are accounted for on an accruals basis. Charitable activities include costs of servi￿8
and grants, support costs and depreciation on related assets. Costs ol generating funds similarly include
fundraising activities. NL)n-slaff costs not attributed lo one category of activity are allocated or apportioned pro-
rala to the staffing of the relevant service. Finance, HR, IT and adminislralive staff costs are directly attributable
lo individual activities by objective. Governan￿ costs are those assoeialed with constitutional and statutory
requirements.
13

continued
ECF Trust
IA company limited by guarantee, not having a share ¢apitall
NOTES TO THE FINANCIAL STATEMENTS
for the financial yeai ended 31 De￿rnber 2024
Tangible fixed assets and depreciation
Tangible fixed assets are slated al cost or al valuation, less accumulated depreciation. The charge lo
depreciation is calculated lo write off the original cost or valuation of tangible fixed assets, less their estimated
residual value, over their expected useful lives as follows..
Land and buildings freehold
Fixtures. fittings and equipment
2Vo Siraighl line
25% Slraighl line
Debtors
Debtors are r8cognised al the settlement amount dLte after any discount offered. Prepayments are valued al
the amount prepaid nel of any trade discounts due. Income recognised by the company from government
agencies and other co-funders, but not yel received al year end, is included in dobtors.
Cash at bank and in hand
Cash 81 bank and in hand Comprises cash on deposit at banks requiring less than three months notice of
withdrawal.
Taxation and deferred taxatlon
No current or deferred taxation arises as the company has been granted charitable exemption. Irrecoverable
valued added lax is expensed as incurred.
Deferred lax is recognised in respect ol all liming diffeienees that have originated bul not reversed al the balance
sheet dale where transactions or 8venls have 0￿Urred al that dale that will result in an obligation lo pay more
lax in the future, or a right to pay less lax in the future. Timing dIfferen￿S are temporary differences between
the company's tsxable income and its results as slated in the financial statements.
Deferred tax is rneasured on an undiscounted basis al the lax rates that are anlicipaled lo apply in the periods
in which the liming differences are expected lo reverse, based on lax rates and laws that have been enacted or
subslanlively enacted by the balance sheet dale.
INCOME
DONATIONS AND LEGACIES
Unrestrlcted Restrlcted
Funds
Funds
2024
2023
Donations and legacies
369.718
369,718
634,383
INVESTMENTS
Unrestricted Restricted
Funds
Funds
2024
2023
Investments
201
201
683
EXPENDITURE
CHARITABLE ACTIVITIES
2024
2023
Costs
Expenditure on charitable activities
301,801
301,801
266,477
14

continued
ECF Trust
IA company Ilmited by guarantee, not having a share capltall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 De￿rnber 2024
SUPPORT COSTS
Charitable
Activities
2024
2023
Adminislralion Costs
Church Ministry
Other Support Costs
Support
Staff Costs
25,859
60,833
35,477
39,030
140,602
25,859
60,833
35,477
39,030
140,602
23,784
54,762
28,530
33.301
111,158
301.801
301,801
251.535
ANALYSIS OF SUPPORT COSTS
2024
2023
Adminislralion Costs
Church Ministry
Other Support Costs
Support
Staff Costs
25.8S9
60.833
35,477
39.030
140.602
23.784
54,762
28,530
33,301
111.158
301,801
251,535
NET INCOMING RESOURCES
2024
2023
Net Incoming Resources are stated after chargingllcr9ditingl:
Depreciation of tangible assets
Independent Examinees remuneration..
independent examination services
34,120
14,942
1,800
2,400
INVESTMENT AND OTHER INCOME
2024
2023
Bank Inte￿St
201
683
EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed (including executive Irusleesl during the financial year was as
follows..
2024
Number
2023
Number
Employees
The staff costs comprise..
2024
2023
Wages and salaries
Pension costs
138,219
2,383
108,920
2,238
140,602
111,158
15

continued
ECF Trust
IA company limtted by guarantèe, not having a share capitall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2024
TANGIBLE FIXED ASSETS
Land and
Fixtures,
buildings tittings and
freehold
equipment
Total
Cost
At 1 January 2024
Additions
1,390,044
4,504
55.981
1,446.025
4,504
Al 31 December 2024
1,394.548
55,981
1,450,529
Depreclatlon
Al 1 January 2024
Charge for the financial year
993
20,125
16,533
13,995
17.526
34,120
Al 31 De￿mber2o24
21,118
30,528
51,646
N9t book value
Al 31 December 2024
1,373,430
25,453
1,398,883
Al 31 December 2023
1,389.051
39,448
1,428,499
10.
DEBTORS
2024
2023
Trade debtor5
Amounts owed by connected parties INole 161
Prepayments and accrued income
7,867
{9471
4,347
5,062
6,176
5,968
11,267
17,206
11.
CREDITORS
Amounts falling due within one year
2024
2023
Property Loan
Trade creditors
Taxation and stscial security costs
Other creditors
Accruals and deferred income
285,000
5.306
4,300
Isooi
2.569
350,000
39,761
324
15001
3,384
296,675
392,969
12.
RESERVES
2024
2023
Al the beginning of the year
Surplus for the financial year
1,101,177
68,118
732,588
368,589
Al the end of the year
1,169,295
1.101,177
16

continued
ECF Trust
IA company lirnited by guardntee, not havlng a sharè eapltall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2024
13.
FUNDS
13.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Restricted
Funds
Funds
Total
Funds
At 1 January 2023
Movement during the financial year
720,588
374,970
12,000
16,3811
732,588
368.589
Al 31 December2023
Movement during the financial year
1,095,558
73,737
5,619
15,619)
1,101.177
68,118
Al 31 December 2024
1,169,295
1,169,295
13.2 ANALYSIS OF MOVEMENT5 ON FUNDS
Balance
1 January
2024
Income Expendituro
Transfers
Balance
between 31 December
funds
2024
Wilson TTUSI Grant
Unrestricted funds
Building Fund
Unreslricled General
5,619
5,619
1,054,370
41.188
59,513
159,5131
1,113,883
55,412
369,919
296,182
1,095,558
369.919
1296,1821
1.169,295
Total funds
1.101.177
369,919
301,801
1,169.295
14.
STATUS
The company is limited by guarantee not having a share capital.
The liability of the members is limited.
Every member of the eompany undertakes to contribute lo the as5els of the company in the event of ils being
Wound up while they are members, or within one year thereafter, for the payment of the debts and liabilities of
the company contracted before they ceased lo be members. and Ihe cosls, charges and expenses of winding
up, and for the adjuslmenl of the rights of the conlribulors among themselves, such amount as may be required,
not exceeding £ 1.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
16.
TRUSTEE RENUMERATION
None of the Trustees received nor waived any kind of remuneration lor their seNices as Tnjslees during the
current or previous financial year. One of the Trustees, appointed during the current year. was paid £3.798 by
way of salary for his role as Pastor in the Church.
17.
INDEPENDENT EXAMINATION
Daly Park & Company Ltd charged a fee of £1,800 for their independent examination work in the current year.
The comparative years fee was £2,400.
17