REGISTERED COMPANY NUM8ER: N1690759
REGISTERED CHARrrY NUMBEFi" NIC109252
Report of the Trustees and
FinancAI Statements for the Year Ended 31st August 2024
for
Immanuel Church Mllllsle
D.N. Robinson Limited
Chartered Certified Accountant and Chartered Tax Adviser
17 Grays Hill
Bangor. County Down
BT20 3BB

Immanuel Church Mlllisle
Company Limited by Guarantee
Unaudlted Flnanclal Statoments
Year Ended 31 August 2024
Pages
Trustees. annual report (incorporating the dlrectofs report)
1to3
Independent examinefs report to the trustees
Statement of financial activities (including inc(Th and expenditure account)
Slalemenl of flnanclal posltbn
Notes to the financlal 81atements
7t012

Immanuel Church Millisle
Company Llmlted by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report)
Year Ended 31 August 2024
Reference and admlnl8trdtive detall$
Registered charity name
Immanuel Church Millisle
Charity regislrallon number
NIC109252
Company roglstration number
N1690759
Prlnclpal offlce and reglstered
offlce
17 Grays Hill
Bangor
BT20 38B
The trustees
Mr T Rawson
Mr P Gibson
Mr N Gilmour (resigned 28104r2025)
Ms D Lennon
Mr D Maybery
Ms C McKinley (resigned 13112r2024)
Ms C Wthe (￿SIgned 24103r2025)
Independent examlner
D.N. Robinson Limited
17 Grays Hill
Bangor
BT20 3BB
Structure, govomance and management
The company is limited by guarantee and has no shafe capital. It is recognised as a charrty by HM
Revenue & Cusloms and 15 registered the Charities Commission for Northem Ireland.
Pag8 1

Immanuel Church Mllllsle
Company Limited by Guarantee
Trustees, Annual Report (InGorporatlng the Dlrectorfs R•port)(contlnued)
Year Ended 31 August 2024
The trustees who are also direclors of the chanty for the purposes of the Companies Act 2006, presenl
their report with the financi81 statements of the charity for the year ended 31 August 2024. The tnjstees
have adopted the provislons of Accounting and Reporting by Charities.. Slalemenl of Recommended
Practic8 applicable lo charities preparing thelr accounls In acwrdance wilh the Financial Reporting
Standard applicable In the UK and Republlc of Ireland (FRS 102) (effectlve 1 January 2019).
Objectlves and a¢tlvltles
The objectives of the Charity. as laid out In the goveming document. are-
1. To promote the Christian Religion In Northem Ireland
2. To provide weekly public worship services and enable charitable works among the local
communlty on the Ards Peninsula and other such places as the Trustees may decide.
AGhlevomgnts and perfomiance
During the accounting period covered by this statement. the church has Continued lo fulfil its
expressed objectives. The cenlral actlvty of the church is our weekly Sunday morning seprfice.
which seek5 to engage the wholé famlly Sn age 8pproprlate eduGalion and worship. Also, on a
weekly ba515. we have a mid-week discipleship meeting, prayer meeting and youlh gathering.
Our objectives have further been fulfilled by th8 employment of a Youth Ministry Associate. On a
monthly basls, our over 60's hold a meeting. Sporadically. our calendar Indudes many other
events and activitie5, such as fvn days, and meetings with other Ghuches.
Church life and activity is supported by an active volunteer learn who ar8 all commilled to Ihe
hur¢h, have underdone appropriate training, and are vetted and approved by Ac¢essNI. These
volunteers are integral to continued success of the church. Volunteers serve in a vast array of
roles. including youth and children's work. music mlnislry, hospitality. and pastoral mlnislries.
The church is p051tloned to welcome and received newcomers arKI sees this as an Important
part of ils purpose. Every visilor can avail of church welcome packs. which provido information
about Ihe life and activity of the church and ils objectives in the community.
LookSng forward. it is the Intenlion of the Trustees lo govem and oversee the church into
greater fulfilmenl and Its oblectlves as m8npower and finances allow.
Flnancial Review
The main $our¢e of Income Ihrough weekly free will offering. donations and gift aid.
Tolal income for the year was £152,497 of whiGh £1.500 was given Specifically towards a bullding
fund.
Expenditure for the year vms £65.204, leaving an unrestricted balance of £197,631.
Page 2

lrnmanuel Church Mllllsle
Company Llmlted by Guarantee
Trustees. Annual Report (Incorporating the Directo￿5 Report)(continued)
Year Ended 31 August 2024
The organisation is currently in r8nted accomodation and Is actively looking at the polential either lo
purchase or build its own premises in the future. The Trustees have considered the level of unrestricted
funds as matching the needs of Ihe organlsallon at the Current lirn8 and the forseeable fvture.
Srnall Company provl$lon•
This report has bean prepared in accordanrA vllh the provisions applicable to companiès entltled
lo the small companies exemption.
The Irustees. annual report was approved on 19th May 2025 and signed on behalf of the board of
trustees by:
ennon
Trustee
P8ge 3

Immanuel chU￿h Mllll$le
Company Llmlted by Guarantee
Independent Examlner's Report to the Charlty Trustees
Year Ended 31 August 2024
I report on the accounts of the company for the year ended 31 August 2024 on pages 5 to 12.
R8sp•ctlvè rè•ponslllbllltlo• of ch•rlty truste0• and examlner
As the charitys trustee8 land also the dlrertors of the company for Iha purposos ol company lawl you 8re r05ponsiblo
lor Iho preparatlon of tho accoun15 in acGcrdance vAlh tho requirements of the Companles Act 2006. Havlng 5allsfied
mysell that the charity 18 not Subje￿ to audit under ¢ompany1ow, and 18 ellglble for Independent 8xamSn8b'on, it is my
responslbility lo..
Examlne tha acwunls under sectlon 65 of the Charftlés Act
Follow the procedures lald down In the general Dlrecllons glven by the Comml8sion undor 58¢tion 6519)Ibl of the
Chariti85 Act
stste whether partlculaT matter¥ have come to my attenllon.
Basls ol Indopondent examlnef• report
I havtr tX8mined your charlty Accounts as required under 80ctlon 65 of the Charlll88 Act and my examlnollon was
carrled out in accordance with the general Dlrectk>ns glven by the Charlty Commlsslon for Northern Ireland under
section 8519llb) of the Charities kt.
My examination included a revlew of the accounting records kept by the charity and a comparison ol the accounts
presented wllh thos8 records. It 8lBO includ8d considerallon of any unu8ual i18ms or disclosurè5 in tha accounts,
and seeklng explanallons from you as ch8rlty Iru8te9g concamlng any such matters.
My role 15 lo statg whether any materfal matters have eoma to my attentl¢)n glvlng me ￿U58 to belleve..
11. Ttt81 a¢countSng records were not kept In accordanco wllh sectSon 388 ol the Companles Act 2008
21. That the accounts do not accord with those accountlng records
31. That th8 accounts do not comply with Ihe accounts'ng requirements of seGtion 398 ol the Comp8nigJ Act 2006 and
wSlh the method8 and principl&s of tha Charities Stslemenl of Re¢omm8nd8d PTaclice applicable lo chadlleg
preparing Ihelr accounts In accordance wllh the Financlal Reporung Slgnd8rd appll¢able In the UK and the Republlc
of Ireland
4). That there Is lurth•r Inlornialion needod for o proper underntondlng of the accounts to ba reach¢d.
Indop•nd•nt ex•mlngI1 8tatfrm•nt
I have completed my examlnalion and have no GonGerns In respect of the m8tter¥ (11 to141 listed abov• and, In
conneciion wilh followlng the Oirections ol the Charity Commission lor Northern Ireland, I have found no mattèrs that
require dI8￿n9 lo your att•ntion.
Michelle Robinson
O.N. Robinson Limited
17 Gr8ys Hill. 8angor, 8T20 3B8
19th May 2025
Page 4

Immanuel Church Milllsle
Company Llmited by Guarantee
Statement of Flnanclal Actlvlties
lincludlng Income and expenditure account)
Year Ended 31 August 2024
2024
Unrestricted
2024
Reslricled
funds
2024
2023
Total funds
Total funds
Not?
Incom? and endowmonts
Donations and legacies
Snveslment income
150.997
1.51x1
152,497
181,880
Total In¢ome
150,997
1,51XI
152.497
181,880
Expendlture
Expendllure on charflable acllvStlgs
65.204
6S,204
69,042
Total oxpendltur•
65.204
65,204
Net Income
85.793
1,500
87,293
112.838
TransfeT8 betsveen lund8
Not movem•nt In fund•
85.793
87.293
112.838
Reconcillation of lunds
Totsl funds brought forward
Totsl funds carrled fO￿ard
111.838
197631
1,000
112838
200 131
112.838
The slalemenl of flnanclal adivities includes 811 gains and losses recognised In the year.
All income and expenditure derive from conlinuing a¢livlUe$.
The notes on pages 7 to 12 form part of these 8tatern?nts.
Pagg 5

Immanuel Church Mllllsle
Company Limited by Guarantse
Statement of Flnanclal Posltlon
Year Ended 31 August 2024
2024
2024
Unrestricted Restricled
fvnds
funds
2024
2023
Total funds Total funds
Nots
Flxed assets
Tangible fixed assets
12
Currentassets
Debtors
Cash at bank and in hand
13
11.773
187.922
199,695
11,773
190,422
202,195
2.500
2.500
132.181
132,161
Credltors: amounts falllng due wlthin one year
Net current assets
Total assets less current Ilabllltl
14
19.323
112.838
112.838
197.631
197.631
2.500
200.131
200,131
Net assets
197.631
200 131
112.838
Funds of the charity
Restricted fund5
Unreslricled fiJnds
Total charity funds
2,500
197,631
200 131
1.000
111.838
112.838
15
For the year ending 31 August 2024 the charity was entilled to d￿mpli0n from audit under seclion 477 of the
Companies A¢t 2006 relating lo small c4)mpanies.
Directors. respon5ibilities-
{a)
The membefs have not requlred the company lo obtain an audit of its financial stalemenl for the year
In question in accordance *lth seclion 476;
{bl
The dtrectors acknthyledge th£yr responsibilities for complying with the requirements of the Act with
respect lo accounting records and the preparallon of the financial statements.
These financial slatemenls have been prepared in accordance with the provisions applicable to companles
subjeGI to Ihe small companles, regime.
These financlal statements We￿ approved by the board of trustees and authorised for issue on 191h May 2025
and are Signed on behalf of the board by:
ersnon
Trustee
The notes on pages 7 to 12 fomi part of these stslements.
Pap6

Immanuel Church Mllllsle
Company Llmlted by Guarantee
Notes to the Flnanclal Statements
Year Ended 31 August 2024
1. General Inforniatlon
The charity is a public benefll entity and prfvate company Ilmlted by guarant&&, regi5tergd in Northem Ireland and
a re9iStered charity in Northern Ireland. The address of the reglslered offlce b$ 17 Gray5 Hill. B8ngor. BT20 3BB.
2. Statement of compllanco
These financial stalements have been prepared In compllance wllh FRS 102, The Flnanclal Rèportlng Standard
appllcable lo the UK and the Republic of Ireland,. the Statement of R8commended Pracllce appllcable lo charllles
preparlng Ihelr account$ In 8w)rdance wlth the Flnanclol Reportlng Sl8nd8rd appllcable In the UK an(1 Republlc
ol Ireland IFRS 1021 (Charitie8 SORP (FRS 102)) and the Cornpanles Act 2006.
3. Accountlng pollcle•
8•sl• of pr•parntlon
The flnancial statements have been prepared on the hlstorical cost basls, as modlfied by the revaluatlon of certain
rinanGlal assets and Ilabllltlei and Investment propertles measured al lair value through income or expendllure.
The flnanclal stalementi are prepared In slerllng, whlch18 the functional currency of the enlty.
Golng Concern
There are no malerlol uncertalnlles about the charV$ ablllty to conllnue.
Dl•clo•ure ?xemptlon8
The enlSty sallftes the Cfllerla of bélng a quallfylng entlty as datlned In FRS 102.
lal No cash flow statement has been presented for the company
Ibl Dls¢losures In rosped of financlal instruments have not been pres8nled.
Judgements and key gourc•s of estlmatlon uncertalnty
The prep8ratlon of the financlal statements requlre8 management to make ludgement8. 88tlmat8s and
a$¥umptions that affect the amounts reported. These e81Srnale5 and judgements are conllnualty reviewed and
are based on experlence and olher factors, Including expectatlons of fulure evenl8 that are belleved to be
reasonable undor the clrcumjtgnces.
Fund acco￿ntIng
Unreslrlcled funds are avallable for use al the d18cretion of the Iru81ee81o fvrther any of th• Chartvs purposes.
Designated funds are unrestricted funds earmarked by the trustees for partlcular fulure projects or commitments.
Reslricled fund5 are subjected lo restrlcttons on their expendilure declared by the donor or through the terms of
an appeal, and fall into ong of two suwasses.. reslrlcted Income funds OT endowment funds.
Incomlng rexourcol
All incoming resources are Included In the slalemenl of finandal actNitieJ when enlitlemenl has passed lo the
charity,. il is probable Ihal the economlc benefits as3oclated wlh the transaction will flow to the charlty and the
amount can be reliably me85ured. The followlng specific Poll￿e$ are applied to partiGular categorles of Income:
Income from donatlons or grants is recognisod when there L8 evidence of entitlment to Ihe glft. recelpt
is probable and Its amount can be measured rellabty.
legacy income Is recognised when recelpt Is probable and entitlement is established.
Pag9 7

Immanuel Church Mllllsle
Company Llmited by Guarantee
Notes to the Financlal Statements (conllnued)
Year Ended 31 August 2024
income from donaled 9oods Is measured al the falr value ol the goods unless this Is Imprathl to
measure reliabty, In whlch case the value Is defl¥ed from the cost lo the donor or the eslimaled
resale value. Donaled fadlltle5 and serviG8$ are recognised In the accounts when ￿CeIved if the
value can be fellabty measured. No amounts are Included for Ihe contrlbution of generAI volunteers.
Income from contracts for the Supp￿ of ser¥lces l¥ recogn￿Od wlth the d8llvery of the contracted
8er4lce. ThSs 55 dassrfed as unr8strlcted funds unless there b a contractual requlremenl lor M to be
8penl on 8 particular purpose and relurned rf unspenL in whlth ￿se ft may be regarded as
restri￿ed.
Resou￿￿￿ •ipendod
Expendllure Is recognl¥ed on an accruals basls a¥ a Ilabllty Is ￿(￿rred. Expenditu￿ Includes and VAT which
cannot be fulty reeovefed. and18 classiflad under haadlngs olthe Statement of Itnan¢io1 arAlvttlg3 to whlth11
relates..
expenditure on raising funds Includes Ihe costs 018tl fundraislng actlv5ties. events. non-charllable
trading activites, and the sale ol donated goods.
expenditure on charitable actlviles Indudes all costs Incurred ty a ¢h8rity In undertaklng 8ctivitle8
that further ils charitable alms lor the benefit of Ils beneficlaries. Including those support G05ts and
costs relating io the g0v￿￿8n¢e ol the ¢h8rity apportloned to charitable adiville8.
other expendfture Indudes all exp¢ndlturg that 1$ nelther rnlated to ralslng funds for the tharlty no part
of Ils expendllure on charitable athlle$.
All costs are allocated lo expendrture categorles reftectlng Ihe use of the resource. Olrect cosls attrlbutable lo a
slngle activity are allocated dlreclty to thal acllvty. Shared cosls are apportioned between the actlvilles they
contribute lo on a roasonablo. luslffiablo and conslslont ba818.
Tanglblg 38wts
Tanglble assets are InIt￿llY recorded at cosl. and $ubsequenlty stated at cosl less any accumulated depredallon
and Imp8irmenl108808. Any tanglble 88aels cjrrled at revalued amounts are recorded at thg falr value at the dale
ol revaluallon leBs any subsequenl acojmulaled depredallon ofKI subsequent accumu181ed Imp8lrment losses.
An Increase In the carr>rfng amount of an a¥Jol al a resutt of a reVaIuatk￿. 18 recognlsed In other recognlsed
galn8 and 10$se8. unl988 tt rfjversos 8 charge for Impalrmenl that has prevlously b•on r•eognlsod a$ expendllure
wllhin Ihe s18lements ol financlal actfvlues. A decreaso In Ihe canytng amount of an asso1 as a r8$utt of
ravalualion. Is recognised In othef re￿gnISed galns and losses. except to which it offset8 any previous
revaluat￿￿ gain. in whth ¢ase the loss is •htrKI v•thln other recognlsed gains and losses on the ¥tstement of
finan￿al aclNlte•.
Depre¢latlon
Depreciation is calculated so as to write off the cost or valuatsn of an asset. le￿ Ks reslduol value. over the
useful eGonomlc Ilfe of thal asset as follm:
Equlpment- 20% reducing balanca
Impalmient of flxed a88Qt•
A revlew for ￿dICatOrS ol Impalmient is carried out at each reporting date. with Ihe ￿¢0¥erable amount being
eslimated where such Indicator5 exist. Where the carrylng value exceeds the recoverabl8 amounl. the as$81 Is
impaired accordingty. Prior impaiments are also reviewed for possible reversal at each reporting dale.
FOT the pufposesof impaimient tesllng. when 51 is not possible to eslimale the ￿cOverable amount of an
individual assel, an estimale Is made of the re￿Verable amounl of the cash generating unit to which the asset
Page 8

Immanuel Church Mlllisle
Company Llmited by Guarantee
Notes to the Fbnancial Statements (contlnued)
Year Ended 31 August 2024
belongs. The ca5h-genèraling unit15 the smallest idenlifiable group of assels Ihal indudes thè asset and
generates ￿$h Inllows that largely Independenl ol Ihe cash Inltows from other assets or groups of assets.
For impairment lesling of goodwill, the goodwlll acqulred In a buslness comblnation Is, from the acquisllion date.
allocated to each of the cash-generating unlts that are expectsd to benefrt from the synergles of the comblnallon.
iThespective of whether other asse15 or Ilabllitles ol the chatity are assigned to those unlts.
Financlal Instruments
A financlal asset or 8 flnanclal Ilablllty Is recognlsed only when the charity becomes a party to the contractual
provlslons of Ihe Instrument.
Basic finanoal In51ruments are initialty recogni5ed al the amount receNable or paYa￿e Including any related
transactlon co$t$.
Current as$e15 and current liabilities are subsequenlty measured at the ￿sh or other consideration expected
to be paid or received and not discounted.
Debl inslrumenls are subsequently measured at amortlsed cosl.
Where investments In Share8 are publicly traded or th8ir fair value can otherwise be measu￿0 reliably. the
investment Is Subsequently measured at fair value with thanges in falr value recognised In Income and
expendilure. other such Investmenls are subsequently measured at Gost less Impalmienl.
Other financlal Instruments. Including dedvatives, are In[t￿l]Y recogn15ed al lalr valuè. unless payment for an
asset Is deferred beyond nonnal business terms or financed al a rate of interest that 15 not a mafket rate. In
which case the asset 15 measured at the present value of the future paymenls discounted al a mafket rale of
Interest lor a slmilar dent Instrument.
Other financlal Instruments are subsequenlty measured at falr value, wlth any Changes recognised in the
stalemenl of financial activites, wilh the excepllon of hedglng inslrumenls Is a designated hedglng relallonshlp.
Flnancial assets Ihal are measured al c05t or amortlsed cost are revlewed for oblectlve ewdence of impairment
at the end of each reportlng dale. 11 Ihere Is obleclfve evldence of impalrmenl, an Impairment loss Is recognlsed
under the appropriate headlng In the slalemant of flnanclal activities In whlch the Inltlal galn was ￿CoUn1Sed.
For all equity Inslrumenls regardless ol slgnificance. and other f￿and81 assets that are indNldually signlficant.
Ihesg are assessed indlvldualty for impalmient. Other financial assets are either assessed Indlvldually or
grouped on tha basis of slmllar credit risk characterl6tlcs.
Any reversals of irnpaimient are recognised immediate￿. to the extent that the reversal does not re5uII In a
canying amount of lh8 financlal assel that &x¢eeds what the carying amount would have been had the
impairrnenl not previously been recognlsed.
For flnanclal inslnjmenls measufed al falr value. the basis for delefmining fair value must be dlsclosed. When a
valuation technique is used. the assumptions applied In delermining fair value lor each class of finanaal assets
or financlal Ilabllllles musl be dlsdosed.
4. Llmlted by guarnnte
The company is limited by guarantee and has no share capllal. It is recognised as a charity by HM Revenue &
Customs and is registered with the Charities Commlsslon.
P89e 9

Immanuel Church Millisle
Company Llmlted by Guarantee
Notes to the Flnancial Statements (continued)
Year Ended 31 August 2024
5. Donatlons and1og•¢l?s
Vnrestrithd
Funds
Restricied
Funds
Total Fund8
2024
Total Funds
2023
Donatlons
Freewill offefing
Youth mlssions
Bulldlng account
Gift Ald reclalmed
125,057
125,057
151,488
1,000
1,500
25.940
152497
25,940
150.997
29,392
181,880
1.500
6. Investment Incomè
Unreslrlcled
Funds
Restrtcted
Funds
Total Funds
2024
Total Funds
2023
Bank Inlare5t recelved
7. Expendlturn on charltable acllvltles
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
Totsl Fund3
2023
Staff costs
Premises costs
Support ¢o$ts
31.823
18.829
14,552
65.204
31.823
18,829
14.552
6S,204
50.276
4.228
14,538
69,042
8. Analy818 ol support CO8ts
Unrestricted
Funds
Restricted
Funds
Total Fundj
2024
Total Funds
2023
Pastoral care and hospitality
Gifts for mlnlsterlal a5SiStance
Post. slallonery and office costs
Govemance costs
Olher expenses
1.896
4.250
1.099
1.978
5,329
14.552
1,896
4,250
1.099
1.978
5.329
14.552
3,850
3,400
824
5,019
1.445
14,538
9. Net Incom¢
Nel income is staled after charging:
2024
2023
Independent examinalEon fees
630
630
PAg8 10

Immanuel Church Millisle
Company Llmlted by Guarantee
Notes to the Flnanclal Statements (contlnued)
Year Ended 31 August 2024
10. Staff costs
2024
2023
Gross salaries
Employers National insurance costs
Pension costs
30,747
49.742
1.076
31.823
534
50.276
The avèragè monthw number of employees durfng the year was as follows:
2024
2023
Charllable activllles
No employee5 reGeived emoluments h excess of £60.000.
11. Trustees, remuneratlon and benetlls
Mr Twer Rawson received gross salary of £30,747 as remuneration for his ministerial duties and the
Church paid £1.076 in employers. pension contributions.
No remuneration or olher benefits from employment wllh the Church were receIved by any other
trustees,
12. Tanglble flxed a810ts
Equlpmenl
Total
Cost
At 1 September 2023
Addltlons
Dlsposals
At 31 August 2024
Dèpreclatlon
At 1 September 2023
Charge for the year
At 31 August 2024
Net Book Value
At 31 August 2024
At 31 August 2023
13. Debtors
2024
2023
Other debtors
11.773
Pago 11

Immanuel Church Mlllisle
Company Llmlted by Guarantee
Notes to the Flnanclal Statements (contlnued
Year Ended 31 August 2024
14. Crèditor¥: amounts falllng due withln one year
2024
2023
Other credilors
Accruals and deleffed uicome
14,167
5,156
19,323
2,064
2,064
15. Analysls of charltable fund8
Current yoar
Incomlng
Al 01.09.23 resour(*s
Resources
expended
Transfers
belween lunds
Al 31.08.24
Unrestrfcted funds
Youth misslon
Building fund
111.838
150.997
(65,204)
197.631
1,000
1.500
Total lunds
112,838
152.497
65,204
200.131
Prlor year
Incoming
resources
Resources
expended
Transfers
between funds
At 01.09.22
Al 31.08.23
Unreslrlcted lunds
Youth mission
Building fund
180,880
1.000
69.042
111.838
1.000
Total funds
181.880
69.042
112,838
16. Related party dlsclosures
There were no related party transactlons for the ￿ded 31st August 2024.
P•ge 12