Company reg15tration number.. N1690759 Charity registration number.. 109252 IMMANUEL CHURCH MXLLISLE TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 D N Robin50n Limited Chartered Certified Accountant and Chartered Tax Advlser 17 Gray's Hill Bangor County Do¥Yn BT20 3BB ## ||||Page|Page| |---|---|---|---|---| |Reference
and Administrative
Details||||1| |Trustees' Report|||2-3|| |Independent
Examiner's Report||||4| |Statement
of Financial Activities|(including|Income and Expenditure Account)||5| |Comparative Statement
of Financial Activities (including Income and Expenditure Account)||||6| |Balance Sheet||||7| |Notes to the Financial Statements|||8|-14| ## |Trustees|Mr
N Gilmour (resigned|28/04/2025)| |---|---|---| ||Mr T Rawson|| ||Mr
D Rogan (appointed|10/09/2025)| ||Ms C Warke (resigned 24/03/2025)|| ||Ms D Lennon|| ||Mr
P Bradley (appointed|10/09/2025)| ||Ms C McKinley (resigned|13/12/2024)| ||Mr
P Gibson|| ||Mr
D Mayberry|| |Charity Number|109252|| |Company Number|NI690759|| |Registered Office|17 Grays
Hill|| ||Bangor|| ||County Down|| ||BT20 3BB|| |Independent Examiner|M Robinson|| ||D
N Robinson Limited|| ||Chartered Certified Accountant and Chartered Tax Adviser|| ||17 Gray's
Hill|| ||Bangor|| ||County Down|| ||BT20 3BB|| Immanuel Church Millisle Company No. N1690759 Trustees. Report For The Year Ended 31 August 2025 The trustees present their report and the financial statements for the year ended 31 August 2025. ObJe¢tlve5 and Actlvltles Aims and Objectlves The objectives of the Charity, as lald out in the governlng docurnent, are.. l. To promote the Christian Reli9lon In Northern Ireland 2. To provlde weekly public worship servlces and enable charitable works among the local communlty on the Ards Penlnsula and other such places as the Trustees may decide. Publlc Beneflt Immanuel Church Millisle meets the publlc tsenefir requlrement by provldlng benefit to Its member5 and the general publlc through the advancement of religion by advanclng the Christian faith and spreading the 905pel of Jesus Chrlst. The dlrect tyenelits that flow from our purpose are the protnotlon and pra¢ticÈ of rhe Christian faith, which contribute to spiritual, psychological and physical well-bÈing of partitipènts. These benefits are recognised through feedback from participanrs and Increasing number5 01 attendee5 at service5 of WDrship. The provlsion of the space for religious and social activities leads to Increased opportunities for all In the area through a shared 5pèce ro support and develop the well-beingi both mental and physical for the local community. No harm has been Identified from the organlsarion's purp05e5. Imrnanuel Church Millisle exists lor the benefit of rhe general public. The beneficiaries are the general publlc of all age group5 and all 5e£tions of soclety from the community In which we live and work, The charity will employ pastors and various other staff as It expands In size, These employments will 501ely be to further the purpose of Immanuel Church Millisle a5 Outlined aaove and so are Incidenral and necessary to achieving these otslectives. Achlevements and P•rformanc• Maln Aehl*v*ments During the occounting period covered by thls statement, the church has contlnued to fulfll Its expressÈd objectives. The central activity of the church Is our weekly Sunday morning service, which seeks to engage the whtslÉ family In age- ppropriate worsliip, A150 on a weekly basis, ¥Ye have a mid-week discipleship meetlngi prayer meeting, ond youth gathering. We have a tnonthly evenr for our over sixtie5 group and have also held many other evenis throughout the year, Whilsl we employ two persons, church life and activity are supported by an actlve volunteer ream who are all commifted to the church, have undergone appropriate training, and are vetted ond approved by Acce55 Nl. These volunteers are Integral to the continued success of the church In meeting ils expressed objectives. Volunteer5 serve In a vasr array of roles, including youth ènd chlldren's work, mu51c rninlstry, hospitaliiyi and pa5tora1 ministries. The church Is posltloned to welcome and recelve newcomers and sees this as an Irnport4nt part of Its purpose. Every vlsltor can avail of church welcome packs, Y4hlch provide Informatlon about the life and activity of the church and Its oblectivts In the communlty. Looking forward, It 15 In the intention of the Trustees to govern and oversee the church towards greater fulfilment of Its otjiecrives as rnanpov4er an(J flnances allow. Flnanclal R•vl•w Flnancl41 Po¥ltlon The main source of Income was through weekly free will offering, donatlons and gift aid. The total unrestrictÈd Income for the year was £132,646. Th1$ includes £1,392 recelved In Interest. Expenditure for the charitable activities from the unrestrlcted funds for the year wa5 £78,058, leaving a balance of E252,219. The Trustees had agreed to rin9 fence IOQkn of the Income as designated for a Specific purpose. At the end of the accounting period. the fund5 held as designated tDtalled £24,433. leavlng a balance of £227,786 for the unrestricted funds. Gift aid had been claimed on the donatlon to the buildlng fund, Increasing the balance to £1,875 by the end of the accounting period. .CONTINUED Page 2 ## ## Immanuel Church Millisle Independent Examlner'5 Report to the Trustees of Immanuel Church Millisle For The Year Ended 31 August 2025 I report ttr the charity trustees on rny examination of the accounts of the Company for the year ended 31 August 2025. Responsibilities and 8asls of Report As the charity trustees of the Comp3ny land also its directo￿ for the purposes of company lawl, you are responsible for the preparation of th& accounts in accordance with the requirements of Companies Act 2006. Having satisfied tny5elf that the accounts of the Company are not required tD be audited under Part 16 Df the 2006 Act and are eligible for Independent examination, I report In respecr of my ex8min8tion of your charity's accounts as carried our under section 65 of the Charities Act. In carrying our my examinètion I have followed the general DirÈttions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act. Independent Examlner's Statement I have completed my examination. I confirm that no matters have come to my attention in connection with the e%atnination giving me cause to bel￿eve.. l. accounting records were not kept in respect of the C¢mpany as requir￿ by section 386 of the 2006 Act,. or 2. rhe accounts do not accord with thosè records,, or 3. the account5 do not comply with the accountino requiremÈnts of section 396 of the 2006 Act Olher than any requirernent that the 6ccount5 give a 'true and fair vievé. which Is nDt a matter considered as part of an Independent examination., or 4. the account5 have not been prepared in arcordance with the methods and prlnciples of the Statement of Recommended Practice for accounting and reporting by charitie5 applitab1e to charities preparing their accounts in ccordance with the Financlal Reporting Standard applicable In the UK and Republit of Lreland IFRS IQ21. I have no concems and have come across no other matters In connection with the examination to which artention should be rawn in this report in order to enable a proper understanding of the accounts ro be reached. M Robinson 2710512026 D N Robinson Limited Chartered Certified Accountant and Chartered Tax Advisef 17 Gray's Hill Bangor County Down 8T20 38B Page 4 ## ||||||||2025|2024| |---|---|---|---|---|---|---|---|---| ||||||Unrestricted|Restricted|Total|Total| ||||||funds|funds|funds|funds| |||||Notes|£|£|£|£| |INCOME AND ENDOWMENTS|||FROM:|||||| |Donations and legacies||||3|131,254|2,245|133,499|152,497| |Investments||||4|1,392||1,392|| ||||||132,646|2,245|134,891|152,497| |EXPENDITURE
ON:||||||||| |Charitable activities:||||6||||| |Charitable activities|||||(78,058)|(1,870)|(79,928)|(65,204)| |NET INCOME|||||54,588|375|54,963|87,293| |NET MOVEMENT IN|FUNDS||||54,588|375|54,963|87,293| |RECONCILIATION|OF FUNDS:|||||||| |Total funds
brought forward|||||197,631|2,500|200,131|112,838| |TOTAL FUNDS CARRIED||FORWARD||14|252,219|2,875|255,094|200,131| ## |||||||2024| |---|---|---|---|---|---|---| |||||Unrestricted|Restricted|Total| |||||funds|funds|funds| ||||Notes|£|£|£| |INCOME AND ENDOWMENTS||FROM:||||| |Donations and legacies|||3|150,997|1,500|152,497| |EXPENDITURE
ON:||||||| |Charitable activities:|||6|||| |Charitable activities||||(65,204)||(65,204)| |NET INCOME||||85,793|1,500|87,293| |NET MOVEMENT IN FUNDS||||85,793|1,500|87,293| |RECONCILIATIONOF FUNDS:||||||| |Total funds
brought forward||||111,838|1,000|112,838| |TOTALFUNDS CARRIED|FORWARD||14|197,631|2,500|200,131| ||||||2025|2024| |---|---|---|---|---|---|---| ||||Unrestricted|Restricted|Total|Total| ||||funds|funds|funds|funds| |||Notes|£|£|£|£| |FIXED ASSETS||||||| |Tangible Assets||11|12,132||12,132|| ||||12,132||12,132|| |CURRENT ASSETS||||||| |Debtors||12|23,924|625|24,549|11,773| |Cash at bank and|in hand||219,250|2,250|221,500|190,422| ||||243,174|2,875|246,049|202,195| |Creditors: Amounts Falling Due Within One Year||13|(3,087)||(3,087)|(2,064)| |NET CURRENT ASSETS (LIABILITIES)|||240,087|2,875|242,962|200,131| |TOTAL ASSETS LESS CURRENT LIABILITIES|||252,219|2,875|255,094|200,131| |NET ASSETS|||252,219|2,875|255,094|200,131| |FUNDS OF THE CHARITY||||||| |Restricted Funds|||||2,875|2,500| |Unrestricted
Funds|||||252,219|197,631| |TOTALFUNDS||14|||255,094|200,131| ## ## ## ## ## ## Immanuel Church Millisle Notes to the Financial Statements (continued) For The Year Ended 31 August 2025 2.7. Resource5 Expended Expenditure Is recognised on an accruals basis a5 a liability is incuffed. Expenditure includes and 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 fundwaising artivities, everits, non-charitable tradirig activites, and the sale of donated goods. expenditure on chantable activites includes all costs incuffed by a charity In undertaking activities that further its charitable airns For the benefit of its beneficiaries, Including those svpptsrt costs and costs rel3ting to the governance of the charity apportioned to chantable artivities. other expenditure includes all expenditUTe thèt Is fieitheT related to rdising fund5 for the charity no part of its expenditure on chantable activites. All cost5 are allocated to eXpeTrd￿ture categories reflethng the use of the resource. Direct costs artributablÈ to a single activity are allocated dirÈttly to that attivity. Shared costs are apportioned betvleen the artivitie5 they contribute to on a reasonable, justifiable and consistent bè515. 2.8. Tan9ible Flxed Assets antl Depreciatlon Tangible assets are Initially recorded ar cosr, and SLsbsequently stated at cost less any accumulateo dep￿tiatIOn and Impairrnent losses. Any tangible assets carried ai revaluecl amounis are recorded at the fair value èt thè date of revaluation less any subsequenr accumulaied depreciatK)n and subsequent accumulated Impaiment losses. An incrÈase in the carrying amount of an a55et as a resvlt of a revalua110n. is recognised in other recogni5ed gains and losses. unless It reverses 3 charge for Impairrnent that has previously been recognised as Èxpenditure within the statements of financial attivities. A decrease In the caryin9 arnount of an a55et a5 a ￿sUIt of revaluation, Is recognised in other recognised gains and losses, except to v4hich it offsets any previous revaluation gain. In which case the loss is shown within other recognised gains and losses on the staiernent of financial a£tivite5. Depreciation is calculèted $0 as to V4rite ¢)ff the cost or valuation of an asset. less its residual value, over the useful econixnic life of that asset as follows.. Fixtures. Fittings & Eouiwient 20% reducing balance A review for Indicators of Impairment 15 carried out at each ￿porting date, With the recoverable amount being estimated where such indicators exist. Where the carrying value exteeds the recoverable arnount, the asser is impaired accordingly. Pr￿r impairment5 are also reviewed foT possible Trversal at each reporting date. For the purpa5e5af irnpairnient testing. when it Is not possible to estimate the recoverable amount of an Individual asset. an estimate Is made of the recoverable amount of the cash generating unit to which the asset belongs. The cash-generating unit IS the 5mèllest identifiable group of assets that Include5 the asset and generates cash Inflows that laryely independent of the cash Inflow5 from other assers or groups of a55ets. For Impairment testing OF goodwill. the goodwill ècquired in a business combination Is. from the acqu151tion date. all(Kated to each of the cash-9enerating units Ihat are expecteil to benefit from the 5ynergie5 Df the cornbination, irrespective of whether other assets or liabilrtie5 of the charity are assigned to those units. 2.9. Flnandal Instruments A financial asset cr a financial Iiobility 15 recognised only when the charity becomes a party to the Contrèctual provisions ol the instrurnent. Basic financial Instruments a￿ Initially retognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequenuy MeasU￿d at the cash or other consideration expected to be paid or received and not discounred. Debt instrument5 are 5ubseouently measured at afflortised cost. Where Investments in shares are publicly tralled or their fair value can otherv415e be measured ￿lIablY, the Investment Is subsequently measured at fair value with changes In fair value reco9ni5ed In intome and expenditure. All other such Investments are subseouently measured at cost less impaiment. other financial instruments, Including der4vatives. are initially recognised at fair value, unless paytnent for an asser 15 deferred beyond nomial business tertn5 or financed at a raie of interest thèt Is not a market rate. in which case the assÈt Is measured at the present value of the future payments Ili5tounted at a market rote of interest for a sirnilar dent Instrumènt. CONTINUED Page 9 ## ## ||||2025|2024| |---|---|---|---|---| ||Unrestricted|Restricted|Total|Total| ||funds|funds|funds|funds| ||£|£|£|£| |Donations and gifts|107,330|1,620|108,950|126,557| |Gift aid|23,924|625|24,549|25,940| ||131,254|2,245|133,499|152,497| ## |.
Inv|estmen|t
Income||| |---|---|---|---|---| ||||2025|2024| ||||Unrestricted|Total| ||||funds|funds| ||||£|£| |Bank|interest|receivable|1,054|| |Other|interest|receivable|338|| ||||1,392|| |5.|Net|Income/|(Expenditure)| |---|---|---|---| |The|net|income
is|stated after charging/(crediting):| |he net incom|e|is stated|after|chargi|n|g/(crediting):||| |---|---|---|---|---|---|---|---|---| ||||||||2025|2024| ||||||||£|£| |Depreciation|of|tangible|fixed|assets|-|owned|3,033|| |6.|Analysis|of Expenditure|of Expenditure|||| |---|---|---|---|---|---|---| |||||||2025| |||||||Support| |||||||costs| |||||||(see note 7)| |||||||£| |Charitable activities||||||79,928| |||||||2024| |||||||Support
costs| |||||||(see note 7)| |||||||£| |Charitable activities||||||65,204| |7.|Support|Costs||||| |||||||2025| |||||||Charitable| |||||||activities| |||||||£| |Employee costs||||||47,372| |Premises expenses||||||12,775| |General administration||||||15,467| |Depreciation||||||3,033| |Governance||costs||||1,281| |||||||79,928| |||||||2024| |||||||Charitable| |||||||activities| |||||||£| |Employee costs||||||31,823| |Premises expenses||||||18,829| |General administration||||||12,574| |Governance||costs||||1,978| |||||||65,204| |8.|Independent Examiner's Remuneration|||||| |||||2025||2024| |||||£||£| |Independent||examination|of the financial statements||660|630| ## ## |Staff costs|Staff costs|were|as follows:||| |---|---|---|---|---|---| |||||2025|2024| |||||£|£| |Wages|and|salaries||45,635|30,747| |Other|pension||costs|1,737|1,076| |||||47,372|31,823| ## |11.
Tan|gibleAssets||||| |---|---|---|---|---|---| ||||||Fixtures,| ||||||Fittings &| ||||||Equipment| ||||||£| |Cost|||||| |As at
1 September 2024|||||| |Additions|||||15,165| |As at 31|August 2025||||15,165| |Depreciation|||||| |As at
1 September 2024|||||| |Provided|during the period||||3,033| |As at 31|August 2025||||3,033| |Net Book Value|||||| |As at 31|August 2025||||12,132| |As at
1 September 2024|||||| |12.
Debtors|||||| |||||2025|2024| |||||£|£| |Due within
one year|||||| |Other debtors||||24,549|11,773| |13.
Creditors: Amounts||Falling Due Within|One Year||| |||||2025|2024| |||||£|£| |Taxation|and social security|||1,995|| |Accruals|and deferred income|||1,092|2,064| |||||3,087|2,064| ## ## ||||As at
1|||| |---|---|---|---|---|---|---| ||||September
2024|Income|Expenditure|As at 31
August 2025| ||||£|£|£|£| |Unrestricted funds||||||| |General:||||||| |General unrestricted||fund|197,631|106,213|(76,058)|227,786| |Designated:||||||| |Designated funds||||26,433|(2,000)|24,433| |Total unrestricted|funds||197,631|132,646|(78,058)|252,219| |Restricted funds||||||| |Youth mission|||1,000|||1,000| |Building fund|||1,500|375||1,875| |Mission fund||||1,870|(1,870)|| |Total restricted funds|||2,500|2,245|(1,870)|2,875| |Total funds|||200,131|134,891|(79,928)|255,094| ||||As at
1|||| ||||September
2023|Income|Expenditure|As at 31
August 2024| ||||£|£|£|£| |Unrestricted funds||||||| |General:||||||| |General unrestricted||fund|111,838|150,997|(65,204)|197,631| |Restricted funds||||||| |Youth mission|||1,000|||1,000| |Building fund||||1,500||1,500| |Total restricted funds|||1,000|1,500||2,500| |Total funds|||112,838|152,497|(65,204)|200,131| ##