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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.
- **Special Events:** An Easter service was conducted, inviting friends and families.
• **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.
- **House Groups:** Intimate gatherings in congregation members’ homes, promoting spiritual support and community
- prayer on Thursday evenings for the families with dinner served.
- **Fasting Prayers:** Monthly fasting prayers were conducted in the church building on alternate Saturdays.
• **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.
- **English Classes:** Provided free English classes to help integrate non-native speakers into the community.
• **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.
- **Drop-in Centre:** Offered a place for individuals to seek assistance and support.
- **Women’s Meetings:** Conducted weekly via Zoom, providing spiritual and physical support, and fostering mutual
- encouragement.
• **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_
- **University Student Outreach:** Providing home-cooked meals and support to students, particularly university
- students who may be far from home or in need of a community.
- **Support for Missionary in India:** A new initiative commenced this year—monthly financial support provided to a
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:
- to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
2. 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