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**Report and Accounts for the Year Ended 31 December 2025**
## **Emmanuel Christian Ministries**
## **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
**Report and Accounts for the Year Ended 31 December 2025**
## **Emmanuel Christian Ministries**
|**Reference and Administration Details**|||
|---|---|---|
|**Charity Name**|Emmanuel Christian Ministries||
|**Charity Number**|SC040967||
|**Principal Address**|6 Eyrepoint Court||
||Glasgow||
||G33 3GE||
|**Church Address**|348 Catherdral Street||
||Glasgow||
||G1 2BX||
|**Trustees**|Dr Ravin Royer|_Chair_|
||Ms Alamelu Palaniappan|_Treasurer_|
||Dr Kirsteen Thomson|_Secretary_|
||Rev. James Watson||
||Pastor Mohit Ramamoorthy||
|**Bankers**|Royal Bank of Scotland||
||10 Gordon Street||
||Glasgow||
||G1 3PL||
|**Independent Examiner**|David Nicholls FCCA||
||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 2025**
## **Trustees' Annual Report**
The trustees present their Report and Accounts For The Year Ended 31 December 2025.
## **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 2025 was £21,970 (2024: £20,311).
## _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 2025 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 Tuesdays, 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.
Page 4 of 13
**Emmanuel Christian Ministries**
**Report and Accounts for the Year Ended 31 December 2025**
## **Trustees' Annual Report**
• **House Groups:** Intimate gatherings in congregation members’ homes, promoting spiritual support and community prayer on every Thursday evenings for the families. Here, everyone has the opportunity to practise and use their God given talents. Dinner will be served.
- **Fasting Prayers:** Monthly fasting prayers will be held once each month during the second week of the month, on
- Friday and Saturday. The program will include street outreach as well as prayer sessions at the church.
- **Funeral Service:** The funeral service of one of the church's oldest members was conducted at the church. She was a
- faithful woman, and the church covered part of the funeral expenses through its Benevolent Fund.
## **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 program 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.
- **Day Trip:** All the families, young people, and children went on a day trip to Troon Beach. We hired the church hall and
- enjoyed a potluck lunch together there.
- **Training course:** Sent out volunteers for Safe Guarding Traing course and Food Hygeibe certificate course.
ECM Helping Hands partnered with Central West Integration Networking (CWIN), GLADAN (Glasgow Asylum Destitution Action Network), SCVO (Scottish Council for Voluntary Organisation) and DASS (Destitute Asylum Seekers Service). 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 caring support to students, particularly university students who may be far from home or in need of community. During the months of September and October, lunch was provided to university students at the church building on two days each week.
- **Support for Missionary in India:** Monthly financial support provided to a missionary in India, expressing our
- commitment to global partnership and spreading the Christian message overseas.
Page 5 of 13
**Emmanuel Christian Ministries Report and Accounts for the Year Ended 31 December 2025**
## **Trustees' Annual Report**
## **Financial Review**
The Charity generated a net surplus of £4,177 for the year ended 31 December 2025 (2024: £34,567). At 31 December 2025, reserves stood at £107,151 (2024: £102,974), with £25,071 of these being unrestricted general funds and an additional £70,000 in a designated building fund for purchasing a property (2024: £20,474 with an additonal £65,000 in a designated building fund). In addition, the charity held £12,080 in restricted funds (2024: £17,500), £7,500 of which will be used to purchase a vehicle in the future (2024: £7,500).
## _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 2025 equate to £13,686. At 31 December 2025, free reserves stood at £25,071 with an additional £70,000 in a designated building fund (2024: £20,474 with an additional £65,000 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:
**----- Start of picture text -----**
6F840000-8546-C2B6-130F-08DEE7C5BA63
**----- End of picture text -----**
**----- Start of picture text -----**
…..... ............................. ....... ...
**----- End of picture text -----**
Pastor Mohit Ramamoorthy
**----- Start of picture text -----**
6F840000-8546-C2B6-1334-08DEE7C5BA63
**----- End of picture text -----**
~~…......~~ ............................ ~~........~~ ..
Ms Alamelu Palaniappan
Date: 26/07/2026 6F840000-8546-C2B6-131A-08DEE7C5BA63
Date: 22/07/2026 6F840000-8546-C2B6-1337-08DEE7C5BA63
Page 6 of 13
**Emmanuel Christian Ministries Report and Accounts for the Year Ended 31 December 2025**
## **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 2025 to 31 December 2025|
|**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.
.............................6F840000-8546-C2B6-1345-08DEE7C5BA63 ~~.........~~ Date: 27/07/2026 6F840000-8546-C2B6-1348-08DEE7C5BA63
~~…...... .........~~
## **David Nicholls FCCA**
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 2025**
## **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_
_£_
_£_
_£_
30,358
-
30,358
10,500
14,495
24,995
3,566
-
3,566
44,424
14,495
58,919
27,702
18,315
46,017
7,125
1,600
8,725
34,827
19,915
54,742
**9,597**
**(5,420)**
**4,177**
85,474
17,500
102,974
**£95,071**
**£12,080**
**£107,151**|_2024_
_Total_
_£_
27,375
48,873
778|
|---|---|---|
|||77,026|
|||33,152
9,307|
|||42,459|
|||**34,567**|
|||68,407
**£102,974**|
Page 8 of 13
## **Emmanuel Christian Ministries**
## **Report and Accounts for the Year Ended 31 December 2025**
## **Statement of Balances**
|Opening Cash and Bank Balances
_Surplus/-Deficit for the year_
Closing Cash and Bank Balances9|_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
85,474
17,500
102,974
9,597
(5,420)
4,177
95,071
12,080
107,151|_2024_
_Total_
_£_
68,407
34,567|
|---|---|---|
|||102,974|
Signed on behalf of the trustees:
**----- Start of picture text -----**
6F840000-8546-C2B6-1320-08DEE7C5BA63
**----- End of picture text -----**
**----- Start of picture text -----**
….... ............................. ....... ....
**----- End of picture text -----**
Pastor Mohit Ramamoorthy
6F840000-8546-C2B6-133B-08DEE7C5BA63
~~….....~~ ............................ ~~.......~~ .... Ms Alamelu Palaniappan
Date: 26F840000-8546-C2B6-1326-08DEE7C5BA636/07/2026
> Date: 22/07/2026 6F840000-8546-C2B6-133E-08DEE7C5BA63
Page 9 of 13
**Emmanuel Christian Ministries**
**Report and Accounts for the Year Ended 31 December 2025**
## **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
CEMVO Scotland (EMDF)
Hugh Fraser Foundation
Glasgow Care Foundation
The Robertson Trust
The National Lottery (A4A)
Foundation Scotland (VLS)
Garfield Weston Foundation
Glasgow City Council
**5. Other Income**
Bank Interest and Refunds
Insurance Claim|_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
2,648
-
2,648
5,888
-
5,888
9,919
-
9,919
11,702
-
11,702
201
-
201
30,358
-
30,358
_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
10,000
-
10,000
-
2,000
2,000
-
-
-
-
-
-
-
500
500
-
11,000
11,000
-
-
-
500
-
500
-
-
-
-
995
995
10,500
14,495
24,995
_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
3,566
-
3,566
-
-
-
3,566
-
3,566|_2024_
_Total_
_£_
556
5,633
9,952
11,059
175|
|---|---|---|
|||27,375|
|||_2024_
_Total_
_£_
10,000
-
6,709
2,000
-
-
8,539
8,200
5,000
3,561|
|||48,873|
|||_2024_
_Total_
_£_
680
98|
|||778|
Page 10 of 13
**Report and Accounts for the Year Ended 31 December 2025**
## **Emmanuel Christian Ministries**
## **Notes to the Accounts**
|**6. Charitable Activities Costs**
Salaries
Employer's Pension
Children's Activities
Children's Project (Illuminate)
Christmas Programme
Church Benevolent Expenses
Church Suite Ltd
Day Trip Outing
Guest Speakers
Hospitality (Refreshment/Catering)
Mission Offering
Miscellanous Expenses
Pastoral Allowance
PA/Media & Worship Team
Printing, Postage & Stationery
Student Support Centre
Thanksgiving Service
Training/Seminar
Transport/Travelling
VBS - Summer School
Volunteer Expenses
Womens Group
Youth Group
**7. Governance Costs**
Church Rent
Professional Fees
Subscriptions
Insurance
Admin (other)
Office Equipment
Preparation & Independent
Examination of Accounts|_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
13,915
7,590
21,505
15
450
465
-
61
61
21
570
591
8
460
468
4,738
2,467
7,205
228
-
228
6
270
276
531
900
1,431
430
1,710
2,140
1,500
900
2,400
-
-
-
3,600
-
3,600
159
-
159
291
-
291
352
-
352
-
-
-
273
273
324
365
689
-
-
-
850
1,550
2,400
283
-
283
-
122
122
27,702
18,315
46,017
_Unrestricted_
_Restricted_
_Total_
_Funds_
_Funds_
_Funds_
_£_
_£_
_£_
-
600
600
6,200
1,000
7,200
130
-
130
184
-
184
567
-
567
12
-
12
32
-
32
7,125
1,600
8,725|_2024_
_Total_
_£_
19,860
451
200
588
58
-
228
-
-
1,761
2,400
380
-
115
299
515
510
450
634
638
2,400
150
580|
|---|---|---|
|||33,152|
|||_2024_
_Total_
_£_
558
7,200
172
187
591
-
599|
|||9,307|
Page 11 of 13
**Emmanuel Christian Ministries**
**Report and Accounts for the Year Ended 31 December 2025**
## **Notes to the Accounts**
## **8. Related Party Transactions**
The total cost of remuneration paid to trustees during the year was £21,970 (2024: £20,311). 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 (2024: Nil).
## **9. Bank Balances**
The closing bank balance is made up as follows:
|Current Account - RBS
Charity Bank Account
Redwood Bank Account
Helping Hands - BoS
**10. Funds Analysis**
**Unrestricted**
General
Building Fund
**Restricted**
Bank of Scotland Foundation
CEMVO Scotland (EMDF)
Robertson Trust
Cash For Kids
Glasgow City Council
Glasgow Care Foundation
Vehicle Fund|_Opening_
_Balance_
_1 Jan 25_
_Receipts_
20,474
44,424
65,000
-|_2025_
_2024_
_£_
_£_
39,270
37,943
26,238
25,000
41,498
40,000
145
31
107,151
102,974
_Closing_
_Balance_
_Payments_
_Transfers_
_31 Dec 25_
34,827
(5,000)
25,071
-
5,000
70,000|_2024_
_£_
37,943
25,000
40,000
31|
|---|---|---|---|
||||102,974|
||85,474
44,424|34,827
-
95,071||
||5,960
-
4,040
-
-
11,000
-
2,000
-
995
-
500
7,500
-|5,960
-
-
4,040
-
-
6,420
-
4,580
2,000
-
-
995
-
-
500
-
-
-
-
7,500||
||17,500
14,495|19,915
-
12,080||
Page 12 of 13
**Report and Accounts for the Year Ended 31 December 2025**
## **Emmanuel Christian Ministries**
## **Notes to the Accounts**
## **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.|
|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, children and family household expenses and the|
||Cost-of-Living crisis.|
|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 contributions towards|
||staff costs, volunteer costs and running expenses.|
|Robertson Trust -|To be used towards the Helping Hands Project.|
|Glasgow Care Fund -|To support the weekly foodbank costs.|
|Glasgow City Council Area|To be used towards the Christmas Programme 2025 and to hire bus for a day trip.|
|Partnership -||
Page 13 of 13