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2024-12-31-accounts

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Emmanuel Christian Ministries

Report and Accounts for the Year Ended 31 December 2024

Contents

Page
Reference and Administration Details 3
Trustees' Annual Report 4 - 6
Independent Examiner's Report 7
Receipts and Payments Account 8
Statement of Balances 9
Notes to the Accounts 10 - 13

Page 2 of 13

Emmanuel Christian Ministries Report and Accounts for the Year Ended 31 December 2024

Reference and Administration Details

Charity Name Emmanuel Christian Ministries
Charity Number SC040967
Principal Address
Church Address
Trustees
Bankers Royal Bank of Scotland
10 Gordon Street
Glasgow
G1 3PL
Independent Examiner
Brett Nicholls Associates
Herbert House
24 Herbert Street
Glasgow
G20 6NB

Page 3 of 13

Emmanuel Christian Ministries

Report and Accounts for the Year Ended 31 December 2024

Trustees' Annual Report

The trustees present their Report and Accounts For The Year Ended 31 December 2024.

Structure, Governance & Management

Governing Document

Emmanuel Christian Ministries’ (ECM) Trust is the governing body of the ECM ministries and is registered in Scotland with the Office of the Scottish Charity Regulator (OSCR), with charity number SC040967.

Key Management Remuneration

In the opinion of the trustees there is one member of key management, the administration worker. The total employer cost relating to this post for the Year Ended 31 December 2024 was £20,311 (2023: £19,974).

Recruitment and Appointment of Trustees

Emmanuel Christian Ministries is governed by a board of five trustees,including three office bearers elected during the Annual General Meeting (AGM). Trustees' meetings were held quarterly at the church building. The board is responsible for the overall governance and strategic direction of the ministry, ensuring that ECM fulfils its mission and objectives effectively.

Objectives and Activities

The primary aim of the trust is to share the love of Christ in practical ways and to propagate the Christian Gospel. The objectives include organising various spiritual, social and educational activities for its members and for the local community. The focus is on the educational and social welfare of children, young people, women and their families. The following are some of the highlights of the activities conducted in 2024 which was prepared and submitted by ECM Board of Trustees.

Achievements and Performance

Sunday Worship and Church Activities

• Sunday Services: Held at The Glasgow City Church, 348 Cathedral Street, Glasgow, G1 2BQ, at 3:30 PM every Sunday, followed by refreshments at Church Café Connect. Guest speakers from India and Scotland were invited to share the gospel and conducted Biblical seminar for a week. Sunday school for children was held every Sunday.

• Youth Group: Every Tuesday,either at the church or at the youth leader’s house,fostering learning and discussion of the Word of God. A weekly gathering promoting spiritual, social, and personal growth among young people in a safe and supportive environment.

• Vacation Bible School (VBS): A vibrant holiday-time faith-based learning experience designed to deepen children’s understanding of biblical stories through crafts, lessons, and interactive games conducted in July 2024 during summer holidays.

Page 4 of 13

Emmanuel Christian Ministries

Report and Accounts for the Year Ended 31 December 2024

Trustees' Annual Report

Achievements and Performance

Helping Hands

ECM Helping Hands is the community service arm of ECM, dedicated to serving locals and others from all ethnic groups through various programs.

• Food Bank: Open every Wednesday in the city centre, managed by dedicated volunteers. The food bank supported mainly asylum seekers from ten different nations, with contributions from local stores like Greggs, Tesco, Sainsbury’s, M&S,and Waitrose. Despite limited full-day Tesco collections,the food bank operated throughout the year with funds and local store donations.

• Illuminate (Children & Young People Activities): Organised engaging activities aimed at the social and educational development of children and young people. A community-focused programme offering creative learning and fun activities, tailored for children to grow and build strong connections.

• Christmas Outreach: Delivered gift hampers to all service users families and children and organised a Christmas dinner.

ECM Helping Hands partnered with Central West Integration Networking (CWIN), The Glasgow Asylum Destitution Action Network (GLADAN), and The Destitute Asylum Seekers Service (DASS). As mentioned in the accounts statement, the grants and funds we have received from the funding agencies and well-wishers enabled us to serve the community effectively.

Outreach and Mission Work

missionary in India, expressing our commitment to global partnership and spreading the Christian message overseas.

Financial Review

The Charity generated a net surplus of £34,567 for the year ended 31 December 2024 (2023: £7,163). At 31 December 2024, reserves stood at £102,974 (2023: £68,407),with £20,474 of these being unrestricted general funds and an additional £65,000 in a designated building fund for purchasing a property (2023: £15,907 with an additonal £45,000 in a designated building fund). In addition, the charity held £17,500 in restricted funds, £7,500 of which will be used to purchase a vehicle in the future (2023: £7,500).

Page 5 of 13

Emmanuel Christian Ministries Report and Accounts for the Year Ended 31 December 2024

Trustees' Annual Report

Financial Review

Reserves Policy

The Charity's policy is to maintain at least three months' running costs in free reserves, which for the year ended 31 December 2024 equate to £10,615. At 31 December 2024,free reserves stood at £20,474 with an additional £65,000 in a designated building fund (2023: £15,907 with an additonal £45,000 in a designated building fund) and the Trustees are satisfied that this figure is sufficient to meet the requirement of the policy being applied. The funds held in excess of this are intended for use in workshops and activities in furtherance of the charities objectives.

The trustees declare that they have approved the report above.

Signed on behalf of the charity's trustees:

Date: 21/08/2025

Date:

Page 6 of 13

Emmanuel Christian Ministries

Report and Accounts for the Year Ended 31 December 2024

Independent Examiner's Report

Report to the trustees/members of Emmanuel Christian Ministries
Registered charity number SC040967
Accounts of the charity for the period 1 January 2024 to 31 December 2024
Set out on pages 8 - 13

Respective responsibilities of trustees and examiner:

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner's statement:

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts.

Independent Examiner's statement:

In the course of my examination, no matter has come to my attention:

  1. Which gives me reasonable cause to believe that in any material respect the requirements to:

  2. to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

  4. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date:

Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates

Herbert House, 24 Herbert Street, Glasgow G20 6NB

Page 7 of 13

Emmanuel Christian Ministries

Report and Accounts for the Year Ended 31 December 2024

Receipts and Payments Account

Receipts
Notes
Donations
3
Grants
4
Other
5
Payments
Charitable Activities Costs
6
Governance Costs
7
Net Receipts/-Payments
Funds Brought Forward
Funds Carried Forward
10		 Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
27,375
-
27,375
-
48,873
48,873
778
-
778
28,153
48,873
77,026
3,586
38,315
41,901
-
558
558
3,586
38,873
42,459
24,567
10,000
34,567
60,907
7,500
68,407
£85,474
£17,500
£102,974		 2023
Total
£
27,130
20,411
530
48,071
40,350
558
40,908
7,163
61,244
£68,407

The notes on pages 10 to 13 form an integral part of these accounts.

All income and expenditure has arisen from continuing activities.

Page 8 of 13

Emmanuel Christian Ministries

Report and Accounts for the Year Ended 31 December 2024

Statement of Balances

Opening Cash and Bank Balances
Surplus/-Deficit for the year
Closing Cash and Bank Balances9		 Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
60,907
7,500
68,407
24,567
10,000
34,567
85,474
17,500
102,974		 2023
Total
£
61,244
7,163
68,407

Signed on behalf of the trustees:

Date: 21/08/2025

Date:

Page 9 of 13

Emmanuel Christian Ministries Report and Accounts for the Year Ended 31 December 2024

Notes to the Accounts

1. General Information

Emmanuel Christian Ministries ("the charity") is a trust governed by its constitution dated 23 October 2009. It was registered as a charity in Scotland (registered number SC040967) on 23 October 2009. It's registered address is 6 Eyrepoint Court, Glasgow, Lanarkshire, G33 3GE.

2. Basis of Preparation

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee

Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

3. Donations
Donations
Gift Aid
Offering
Tithes
Tesco Foodbank Collection
4. Grants
Bank of Scotland Foundation
Cash for Kids
Corra Foundation
CEMVO Scotland (EMDF)
Hugh Fraser Foundation
Impact WW Funds
The Robertson Trust
The National Lottery (A4A)
Foundation Scotland (VLS)
Foundation Scotland (Peterkins)
Garfield Weston Foundation
Glasgow City Council
5. Other Income
Bank Interest and Refunds
Insurance Claim		 Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
556
-
556
5,633
-
5,633
9,952
-
9,952
11,059
-
11,059
175
-
175
27,375
-
27,375
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
-
10,000
10,000
-
-
-
-
-
-
-
6,709
6,709
-
2,000
2,000
-
-
-
-
-
-
-
8,539
8,539
-
8,200
8,200
4,864
4,864
-
5,000
5,000
-
3,561
3,561
-
48,873
48,873
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
680
-
680
98
-
98
778
-
778		 2023
Total
£
1,695
4,574
8,502
11,750
609
27,130
2023
Total
£
-
2,575
2,966
-
-
3,170
7,500
-
-
-
-
4,200
20,411
2023
Total
£
530
-
530

Page 10 of 13

Emmanuel Christian Ministries

Report and Accounts for the Year Ended 31 December 2024

Notes to the Accounts

6. Charitable Activities Costs
Salaries
Employer's Pension
Children's Activities
Children's Project (Illuminate)
Christmas Programme
Church Rent
Church Suite Ltd
Donations
Food Bank Expenses
Guest Speakers
Hospitality (Refreshment/Catering)
Insurance
Miscellanous Expenses
Office Equipment
PA/Media & Worship Team
Printing Charges
Professional Fees
Subsciptions
Stationery & Postage
Student Support Centre
Thanksgiving Service
Training/Seminar
Transport/Travelling
VBS - Summer School
Volunteer Expenses
Womens Group
Youth Group
7. Governance Costs
Independent Examination Fee		 Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
1,319
18,541
19,860
-
451
451
-
200
200
8
580
588
58
-
58
920
6,280
7,200
78
150
228
200
2,200
2,400
15
920
935
-
-
-
113
1,648
1,761
-
591
591
-
380
380
49
550
599
15
100
115
49
250
299
130
42
172
7
180
187
-
-
-
-
515
515
510
-
510
-
450
450
-
634
634
85
553
638
-
2,400
2,400
-
150
150
30
550
580
3,586
38,315
41,901
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
-
558
558		 2023
Total
£
18,641
333
1,170
-
471
7,200
87
-
1,206
1,535
1,664
524
1,187
111
970
252
-
-
11
492
-
-
629
1,002
2,400
159
306
40,350
2023
Total
£
558

8. Related Party Transactions

The total cost of remuneration paid to trustees during the year was £20,311 (2023: £18,974). A Palaniappan receives a salary under a contract of employment for the work she carries out as an administrator.

There were no other related party transactions during the year (2023: Nil).

Page 11 of 13

Emmanuel Christian Ministries Report and Accounts for the Year Ended 31 December 2024

Notes to the Accounts

9. Bank Balances

The closing bank balance is made up as follows:

Current Account - RBS
Charity Bank Account
Redwood Bank Account
Helping Hands - BoS
Bond Account 1 - Santander
Bond Account 2 - Santander
Virgin Money Account
10. Funds Analysis
Unrestricted
General
Building Fund
Restricted
Bank of Scotland Foundation
CEMVO Scotland (EMDF)
Glasgow City Council
Garfield Weston Foundation
Hugh Fraser Foundation
National Lottery (A4A)
Foundation Scotland (Peterkins)
Foundation Scotland (VLS)
Vehicle Fund
Grand Total		 Opening
Balance
1 Jan 24
Receipts
15,907
28,153
45,000
-		 2024
2023
£
£
37,943
22,292
25,000
-
40,000
-
31
328
-
5,293
-
5,137
-
35,357
102,974
68,407
Closing
Balance
Payments
Transfers
31 Dec 24
3,586
(20,000)
20,474
-
20,000
65,000		 2023
£
22,292
-
-
328
5,293
5,137
35,357
68,407
60,907
28,153		 3,586
-
85,474
-
10,000
-
6,709
-
3,561
-
5,000
-
2,000
-
8,539
-
8,200
-
4,864
7,500
-		 4,040
-
5,960
2,669
-
4,040
3,561
-
-
5,000
-
-
2,000
-
-
8,539
-
-
8,200
-
-
4,864
-
-
-
-
7,500
7,500
48,873		 38,873
-
17,500
68,407
77,026		 42,459
-
102,974

Purpose of Funds

General Fund - The unrestricted, 'free reserves' of the charity. Building Fund - To purchase a building in Glasgow to use for a worship place and to conduct community services.

Vehicle Fund - Funding to purchase a vehicle. Awards for All Scotland - To contribution towards Women's Skills Development through staff costs, volunteer costs and running costs. Glasgow City Council - To contribute towards the Wellbeing of children & youths and the Skills Development for Women fund. Corra Foundation - Household hardships funds for the families.

Page 12 of 13

Emmanuel Christian Ministries

Report and Accounts for the Year Ended 31 December 2024

Notes to the Accounts

Purpose of Funds - Continued

Impact Winter Wellbeing - Elderly, single mothers and people in isolation fund.
Bank of Scotland Foundation - Contribution towards staff costs, volunteer costs and running costs.
Foundation Scotland (VLS) - To contribute towards delivering the Student Welfare Outreach Programme for
international students studying in Scotland including staff, volunteers and utilities
costs.
Foundation Scotland (Peterkins) - To contribute towards the cost of establishing English classes specifically for
women asylum seekers and refugees facing communication challenges and to
deliver weekly activities for children to improve education attainment in English
and Maths.
Cash For Kids - Funding for children's projects and children and family household expenses.
CEMVO (EMDF) - To support children and young people's projects through contirbutions towards
staff costs, volunteer costs and running expenses.
Garfield Weston Foundation - To be used towards the Helping Hands Project.
Hugh Fraser Foundation - To support children and young people's projects through contirbutions towards
staff costs, volunteer costs and running expenses.

Page 13 of 13