2025-03-31-accounts

Sussex emmaus working together to end hoMele55ness ussex maus Annua Year ended 31 March 2025

TRUSTEE REPORT ., l am delighted to share an insight into the incredible work Sussex Emmaus has delivered over the past year. Every day, l am inspired by the achievements and progress made by companions, staff, and volunteers- individuals who bring determination, compassion, and resilience to our shared mission of tackling homelessness and rebuilding lives. The past year has not been without its challenges. As demand for our services continues to grow, we have faced periods where our resources were stretched. Yet throughout, our commitment to delivering core services has never wavered. I would like to acknowledge the extraordinary effort of everyone involved in meeting these demands with dedication and resilience. We also experienced some changes, bidding farewell to a number of longstanding staff members. We thank them for their contribution and wish them all the very best in their future endeavours. With change comes opportunity- and we are already seeing the benefit of new perspectives and skills that have enriched our team and strengthened our capacity for the year ahead. Companion support and development remain at the heart of everything we do. This year has brought exciting opportunities for companions to truly shine, showcasing their talents and growth. Looking ahead, we're committed to building on this momentum through new projects and by continuing to embed a strong ethos of empowerment in all that we do. SUSSEX EMMAUS ANNUAL REVIEW 24125

This year, we have made deliberate investments in our people. We've prioritised work-related training, professional development, and wellbeing initiatives, informed directly by what our staff have told us they value. Alongside this, we have invested in our infrastructure as well as introduced new systems and procedures to improve efficiency and how we measure our impact. . Sussex Emmaus is proud to be part of an international movement driven by solidarity and social change. We collaborate closely with our fellow Emmaus federation members in the UK, drawing on shared knowledge and the valuable resources provided by Emmaus UK. This allows us to continuously enhance the support we offer companions and help them achieve their ambitions. To our funders, supporters, and partners thank you. Your belief in our work and your continued support make everything we do possible. Together, we are not just addressing homelessness - we are building futures. We look forward to the coming year with optimism and renewed energy, confident in our mission and the community that stands beside us. Karen Chapman, Chief £xecutive SUSSEX EMMAUS ANNUAL REVIEW 24125

IMPACT IN NUMBERS people supported with a stable home. food o tailored support new companions welcomed into our community companions received funding for training and development 18 training courses were provided to companions hours of counselling were delivered to companions tonnes of furniture waste saved from going to landfill 33 families helped with furniture and essential goods SUSSEX EMMAUS ANNUAL REVIEW 24125

OUR PURPO •.44'0 To provide formerly homeless indivxduals (companxons) wxth a home - a place of warmth, safety, and security. eing at £mmaus has Ghangea thy life. With the support ol staff . I f elt safe enough to come out to the Gommunity GonfieGt with a IoGal support group. f hat exp8rtsnGe gave me a knuge boost I Gonfid8nGe. I feel supportea here and knope to stay ifi th8 area even I evefitually mov8 oft. £ththJus knas helped me become who l am today. SUSSEX EMMAUS ANNUAL REVIEW 24125

OUR PURPOS 2. To give each Companion the chance to settle and take stock, then benefit from our support and personal development opportunities through trainingi work experience and acts of Solidarity. 66 EwwnbMJS provia8a tk6 5tabdtry svpport I'o eYw4bld to gpt th￿. on an even ked rebuild ¥thJ lif8 to a d8gree that glvds m8 the cOrfide¥￿ to WK)ve back to an inaeiend8nt liEe. hlgh degr8e of empthy thcl swport has been d Mol(Ir c(YrttrbLino fdctor. 99 66 b a lopAI, Mt&Jk4 thd intMth4 ht sussex we Wkeve It L8 t qrralmes OP the tw sh￿Id be Steeri￿ Coththg tSE cdqMitOUS 8ock4 80MI cawd tkrW t%)bkknrEss. Tlrngh COMMLffllcaNix with and tk£ invdvefrEnf of CobpAriw at Sussex £MIlWs, we atsgn wlth OLr y￿￿. tofv to end INJthrEss. .A have been at Sussex Emmaus just over a year. Has given me spacei a lot of support to quit drinking. SUSSEX EMMAUS ANNUAL REVIEW 24125

OUR PURPOS . To enable a happyi thriving and resilient Community that helps people to help themselves - building confidence, a sense of worth and dignity on a journey towards employment and Independent living in the thture. 66 The wtrkers knve ld wthh WFerw(rt. doct￿8 IttrÈnt8. NOW IIU wtrker reinnds wlEn I Iwe a doct(Tr's wmttrÈnt, crtes. Since l knve been kre, I In fw ￿ tIKe ctrrect trÈd'caho TSE p2St few mth knve been 9ood. fm 9gtthg better. I feel od Iiaffy and p&usiO. rth wLYkin9 Ii*d. ikn focused. I to take crte OP W. 9 66 Omelessness is not Just for one day. companion 99 SUSSEX EMMAUS ANNUAL REVIEW 24125

HIGHLIGHTS OF THE YEAR From waste to wonder Christian has been handcrafting one-of-a-kind upcycled lights that offer a sustainable and imaginative way to brighten your home. Each piece is a unique creation, crafted from unsellable or obsolete items, like vintage musical instruments, rescued from landfill and given a new purpose. This project is more than just lighting; it's a statement of our commitment to reducing waste and championing the circular economy. Christian's striking designs turn discarded materials into functional, artistic home décor. Every lamp tells its own story of creativity, renewal, and environmental responsibility. Christian has become so well known for his creations that he was invited to be the Lunchtime Guest Speaker on BBC Radio Sussexlsurrey, and obviously, Christian created a special light to mark the occasion. Spi¥-=y.':>{.-¥J5' 1. SUSSEX EMMAUS ANNUAL REVIEW 24125

HIGHLIGHTS OF THE Y,EAR Crochet, Community and Creativity Twice a month one of our wonderful volunteers, Penelope, runs crochet classes in our Café. These sessions are open to everyone, including Companions. One of them, Mary, is a regular attendee who has been honing her crocheting skills week by week. Thanks to her dedication and Penelope's support, Mary now creates beautiful blankets and cushions, some of which are available for purchase in our social enterprises. 66 Lemmng kni to do the crocIEti￿ was fw. Penelope Is a tyeat t￿c￿Er. Irs nice to Kqve a natter with ￿ Ot￿ l2&s. 1 like to do croc￿1n9 wi tke even1￿ ffld in SFrte t1￿￿. I like Nklng bkmkets, now I also trmke bean18 kths ffldJuwer8 -1 Iwe even cn8 f(r fflotkr cwion. - Companion Mary 99 SUSSEX EMMAUS ANNUAL REVIEW 24125

, HIGHLIGHTS OF THE YEAR Sustainable style Early this year, two volunteers joined us to share their knowledge and skills with the Companions. Together, they explored painting techniques and upholstery, learning how to give tired furniture a fresh lease of life. The Companions transformed unloved pieces into beautiful new items, which we were proud to showcase at our Spring Fair. i( 66 Ttrough tkE upcycling ￿0￿¢t at £Mfrwus. I lertned how to work wtrh clwlk wrth tKe gLiLknce OP JaThg. a very Fkqtient and exwienced Ydunteer. useful skill fm gLqd to now possess. W(yking on these cteAtive propcts kns been a real boost for both mgntd and selP-esteem. IIPI'Y¢L Jhl¢'ii.: - Companion Dan 99 SUSSEX EMMAUS ANNUAL REVIEW 24125

HIGHLIGHTS OF THE YEAR Halloween We held our very first Halloween event this year, transforming the site with spooky decorations and offering a range of fun activities, including a scary photo booth, spell jar workshop, face painting, and a kids, colouring competition. We were absolutely blown away by the amazing support from our visitors, many of whom came dressed to impress in their Halloween costumes. Our staff and Companions loved dressing up too. By the end of the day, the whole site was buzzing with excitement. The energy and joy were infectious, and it was talked about for weeks. 66 T￿ ￿j this event Eou9ht to thg CQMMIMI TrEAns ￿ will cWhrFely be a regu￿ fixtwe In our cal￿((￿r fcr yerts to COM8. CE Karen Chapman 99 66 Greth blo ck¢ity shop with a warm and welconing atmospkwe. The staff are friendly, and tkE store is wdkorganEed, wklng It e4sJ to f ind hidden tr￿S￿re8. customer Review We love thls Flace. eagJ to F4ark. gre4t cdé on s5te. wonderful grounds. ith& OP vintage good old ckLrffty sknp finds, W￿[Ye stock, and staPf too, Éasy to &op oPf dowtiw. Customer Review SUSSEX EMMAUS ANNUAL REVIEW 24125 10

,SOCIAL ENTERPRISES. Churchill Square Charity super.mkt is the UK'S first ever shop space bringing multiple charities under one roof, and Outfit@Emmaus has been present there over the summer and will remain until December. Our pop-up shop is now located on the Lower Mall of Churchill Square, and we are open seven days a week. We have a fantastic range of preloved and vintage clothing and accessories, so stop by to pick up some sustainable finds to update your wardrobe. Several companions have also been working at the Churchill Square shop, and companion Simon has even been bringing some vibes with his DJ'ing! Every purchase helps us to generate income for our homelessness charity and provide people with a fresh start. (w colktratkn wlth Cknity Stijerfvtrket at C￿rC￿lI We not us an dad￿[￿4 VAILqble Strea￿ 6Iso raÉsed ow prclk in tk£ town A￿, mDSt [Wtant￿ wtrtunrtEs f(r cohwntfft. them to &Y￿nce wrt in a vay dfferent retal setting. SOW took oknryW8￿ of to creaFe di8tinctrwe OP clotk£s and accessth. OtIw8 en devefrpmg t￿ custow service s￿[9, chatting w￿h custofrtsrs, and tdling th8M Mcre thoLtt EM COh7untty. D&ing pi thg stre be&•n3 a reglb SMI on. And student Night t2St OotcA eThabLed otkw to vlst ellbJ, and cekl*ate we were d)ing li OF a bugJ 99 SUSSEX EMMAUS ANNUAL REVIEW 24125 11

,SOCIAL ENTERPRISES: Outfit London Road celebrated one year of trading Outfit London Road officially turned one. To mark this exciting milestone, we hosted a special late-night shopping event and welcomed members of the local community to celebrate with us. It was our way of saying a heartfelt thank you for their incredible support over the past year, Since opening its doors, Outfit London Road has quickly become a go.to destination for vintage fashion, pre-loved deslgner labels, and unique second-hand accessories. But it's more than just a shop it's a key part of Sussex Emtnaus's mission to support people rebuilding their lives after experiencing homelessness. The shop offers meaningful work opportunities, training, and personal development for Companions, while also raising vital funds to sustain the charity's life-changing services. , emmaus , worklng tO9e.th¢r to ¢nd the1¢6sn8$0.' .,1 We kwe Iwd a f6mtastic frst w ￿re aF (Kttftr R￿d 6md are excffted to ce*ate wth tk£ loca ccffimtmrty. Ttr£ bte-ntght skoping event, wh'ch K￿lU&S a 34cr-2 SP8Ck4 oFfet. is OLr way cf Sayi￿ tkthk f(r F4)ing us Nke tIE sly such a SL￿CeSS. Customers love thst tW cth shcp sustaikably fmd vintage bar￿1￿, 6ffld SL¢TMrt peopb tho Farfe experÈnced ￿l￿￿ness. Cosmea Kavadellas. Manager at Outtit London SUSSEX EMMAUS ANNUAL REVIEW 24125 12

,SOCIAL ENTERPRISES; Barista training Eight companions have gained new skills through a partnership with our local coffee supplier Roasted. They visited Roasted's training lab for an immersive barista course, enabling them to craft high-quality beverages for café visitors and provide them with opportunities for future employment. VDY. 66 rm very Froud OP tkE new skills fve lem￿d. NOW I cth say I can coPfee. m8 pwpose, and I lotr£ forward to doing COLrses to lertn M(xe. Companion Luca 99 "Ju9t stopped off on a bk6 ride for refreshM8nts al the Café. Gl-eal sgttiqg espgc&t on a svnry Jay, stof+, ra8pb8rry &n(I pi5tdckiD sp0v￿;, Ciistomer Revle SUSSEX EMMAUS ANNUAL REVIEW 24125 13

OUR SITE Companion kxtchen This year we proudly completed the renovation of the Companion kitchen, a transformative project that has created a more spacious, functional, and welcoming environment. Companions played a key role in the redesign, selecting a calming cyan colour that now fills the kitchen with a sense of peace and serenity. The new layout features expanded work surfaces and double hobs, making it easier for Companions to prepare meals and develop essential life skills. But this kitchen is more than just a place to cook. It's a powerful tool in helping Companions gain self-sufficiency and independence. Here, they can build confidence, learn valuable culinary skills, and take tangible steps toward a brighter, more secure future. We are deeply grateful to our donors, whose generosity made this project possible. Your support has done more than provide a beautiful, functional kitchen-it has created a space of growth, dignity, and opportunity. Thank you for being part of their journey. Pdore After SUSSEX EMMAUS ANNUAL REVIEW 24125 14

OUR SITE Polytunnellcomposting This year we relaunched our polytunnel project with a renewed focus on growing fresh produce, enhancing (nental and physical well-being, fostering community spirit, and promoting sustainability. Our aim is to cultivate year-round produce for our community and café, expand our range of homemade preserves, and sell surplus haNests to help fund our wider community initiatives. More than just growing food, this project creates meaningful opportunities for Companions and volunteers. Spending time outdoors and engaging with nature offers proven therapeutic benefits, and we see the positive impact every day. Our commitment to sustainability is central to everything we do. Working in the polytunnel, garden, and allotment provides a sense of purpose and is transforming lives. Through food composting, we close the loop, recycling kitchen and garden waste into nutrient-rich compost that feeds our growing areas. Companions actively participate in this cycle, combining 'green' waste from our community kitchen and café with 'brown' garden waste to create high.quality homemade compost. With our kitchen preparing meals for up to 58 Companions each day and a vibrant café serving visitors to Emmaus, we're never short of organic material to keep our compost thriving. This is just one example of Sussex Emmaus's commitment to circular sustainabllity. 66 We kave wonderN ty¢xmds kEfe at P(rt￿￿d8. with tkE added bws OP a krgg poly1￿￿￿. s) l enccwaged a swJl tycu) to sow some seeds 6mdiust see wk sonE thi￿ wttked arkl s ddny but tlrfs to be ¢Apected I IElped expkin wkth cO￿d be ( dffferently to OV*cO￿￿ Froblems. Garden Volunteer Angle 99 SUSSEX EMMAUS ANNUAL REVIEW 24125 15

SOLIDARITY Emmaus wouldn't be Emmaus without solidarity led by Companions. Companion Miles began an incredible walking challenge throughout 2025 - aiming to walk every road in Brighton while capturing the city's unique buildings along the way! Inspired by the TV show Grace, Miles was fascinated by the Brighton aerial shots featured and wondered just how many streets he had walked. He is well on his way to achieving his mission to explore them all whilst raising funds for Sussex Emmaus in the process. 66 Wakn'ng ckn IE4d gives tkne to rdLect. tyon is M OF hldth gefrk thd tkts WOJ OP 8ometNng Ligck to suwx EMNUS. wllch Iiss Wd rthlld i ke ev￿ncing Companion Miles 99 SUSSEX EMMAUS ANNUAL REVIEW 24125 16

CONTINUAL GROWTH & IMPROVEMENT At Sussex Emmaus we are continually aiming to be the best that we can. Examples of areas that we will be worklng on over the next year: Solar Panels A review of the Feasibility Study we completed last year highlighted that installing solar panels would provide one of the best returns on investment. At the beginning of 2025, we submitted a planning application and are currently awaiting the outcome. Once approval is granted, we will make a concerted effort to raise the necessary funding for this project. Our hope is to begin work within the coming year. Waste re uctnon Projects We are always looking for ways to reduce waste. whether that is food waste, damaged clothing, or unwanted furniture. To support this, we have several exciting projects in development, including producing a range of food goods made from our own produce, such as pickles and relishes, a plastics initiative turning plastic waste into new products that complement our existing goods, a garment mending and repurposing programme, and the creation of a carpentry workshop transforming damaged goods. Not only will these projects help us meet our sustainability goals, but they will also provide Companions with valuable opportunities to learn new skills, build confidence, and open doors to future employment. Emmaus Quality Standard The Emmaus Federation is proud to be leading the way in raising standards across the supported housing sector. Through the Emmaus Quality Standards, we have introduced a robust framework that helps providers not only meet but exceed national regulatory requirements, while ensuring safe, dignified, and person-centred care for the people we support. Over the next year, our Emmaus community will be working together to evidence and achieve every aspect of this framework. We are proud of the high-quality support and accommodation we already provide for our residents, and we are excited to share our progress with our partners and supporters. SUSSEX EMMAUS ANNUAL REVIEW 24125 17

FUNDRAISING I .:• Lxke most charities, we are reliant on supporters to enable us to r￿fil our obpectives. We are incredibly grateful to everyone that has supported us this year from the regular donors, church collections to the trusts and foundations. We hope you will continue to give your vital support that enables us to provide the essential services that support people on their journey out of homelessness. These are Just some of the ways that you can do thls: Donations of goods Regular giving One-off donations Leave a gift in a will Shop with us Take part in a fundraising event SUSSEX EMMAUS ANNUAL REVIEW 24125 18

OUR STRATEGIC PRIORITIES Companion experience Business growth The provision for companions to have the best experience we can offer is central to our core purpose and existence. Their journey begins with a warm welcome into our Communlty and a home that is safe, provides comfortable living conditions, and offers the opportunity to grow through work experience, personal development, and support. Our role is to help people to help themselves and support Companions to build their confidence, skills, and ability to live independently, achieve their potential, and prosper. We will increase and optimise revenues, based on a 3-year business plan, and forecast, to provide the maximum possible opportunities to deliver on our charitable objectives. We need to provide the best donor and customer experience we can, along with value-for-money products, sold through innovative and popular channels. There will be a continued focus on publicising our USP through social media and our website, alongside more traditional methods. Companions are indispensable to the running of our social enterprises. These roles help equip thern to grow, prosper, and upskill. It is, therefore, essential to balance business grovrth with maximising our. companion experience ethos. To underpin this, we will develop the skills and expertise of our staff. The use of volunteers will also be key to providing the help and support we need and supplying suff icient workforce numbers. Staff and volunteers are also critical to our success, and their contributions are valued immensely. Our core offer to them is a home and work experience for as long as they need it, along with support to 'move on, when they are ready. They contribute fully to the success of our Community and will be widely consulted as we move towards 'co- production. in running our Community. We aim to use best practice development techniques and thinking, using an evidence-based approach decision.making process. SUSSEX EMMAUS ANNUAL REVIEW 24125 19

OUR STRATEGIC PRIORITIES Financial resilience We aim to be able to provide services to companions in the long term and so demonstrate financial resilience, agility, compliance, and best practice, now and in the future. We will continue to seek funding from the government, regular fundraising activities, and other sources, whilst progressively maximising the independent generation towards our running costs from our social enterprises. Our aim is Resilience, Reliability, and Agility. We must maintain all areas of our infrastructure in good order so that the community can operate well and ensure we are not building up costly problems for the future. These must be treated with equal priority to other short, medium, and long-term priorities. Assets cover our Portslade site, together with any subsidiary places. After providing and maintaining the best facilities we can for companions to call ho.me, this means utilising the remaining space efficiently, for the running of our social enterprises. Those who know and love Emmaus think it is a special place. A unique Community, not just an organisation, Funds will be earned or raised to invest in projects and supporting work, provided these are aligned to our strategy, have been agreed via our budgeting process, and are backed by solid business cases. The current economic environment (following on from the restrictions of Covid) is 'harder' than ever, following a period of significant inflation and utility cost increases. This requires increased vigilance and rigour in our approaches. However, we vrfill not lose sight of our aim to expand and develop our Community as a whole and the quality of companion experience we wish to provide. Resources need to be well cared for and managed. Our staff, volunteers, workforce, IT infrastructure, policies and procedures, compliance, and financial operations are critical to the delivery of our charitable objectives. Our staffing structure will be affordable and fit for purpose. However, staff recruitment is challenging, as it is across the nation at the moment. We will need to be flexible, creative, and supportive to give ourselves the best chance of building and retaining our team. SUSSEX EMMAUS ANNUAL REVIEW 24125 20

OUR STRATEGIC PRIORITIES Effectxve External Relationships We continue to develop effective stakeholder and supporter relationships, both locally and nationally. We aim to foster understanding of our mission much more broadly and involve a wider group of people and organisations. These include the local Portslade community, financial, public, private, and third sector bodies. donors, customers, and volunteers. Current marketing, website, and social media channels are being developed and enhanced to assist. We also take our role in the wider Emmaus movement very serlously, both nationally with Emmaus UK (EUK) and internationally. Solidarity remains a core part of what we do, especially as it is largely companion-led. There are opportunities to expand these activities after the limitations of the last few years. Environmental Impact We are improving our own environmental footprint resulting from daily operations, honouring our role with the Emmaus Movement's position on EnvironmenLal Justice, and using our land rnindfully to respect nature. ecological diversity, and wildlife. A Green policy and strategy will be developed (building on current activities) and form the basis of current and future plans to reduce our carbon footprint. As well as guarding our reputatlon and good name, one of the reasons for this is to expand our 'referral' nettwork (so we reach people we can help effectively) and review our services so they adapt to the changing face of homelessness. Being more of a 'community hub, will attract new visitors to our site, be it through events, activities, work, acts of Solidarity, partnerships, collaborations, education, entertainment, or inspiration. We can build on that, expanding the number and diversity of people who participate in, value, and benefit from our Community, auditing to our Companion experience ethos. We will continue to develop, recognise, evaluate, and publicise the benefits from our social enterprises, which come from the recycling and reuse of donated goods. It is a great example of the 'circular economy,. SUSSEX EMMAUS ANNUAL REVIEW 24125 21

MAIN ACTIVITIES UNDE FURTHER THE CHARITY FOR THE PUBLIC BENE ENTO PO.SES The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commissions, general guidance on public beneflt. The following are noted: The Charity provides a home, shelter, and meaningful work experience for companions. Companions come to Emmaus as a result of homelessness, social exclusion, and povety.related issues. The site provides a 'community hub, _ a place in whlch members from the local community- residents, schools, businesses, Charities, and volunteers can find a sense of belonging, make new connections and build new relationships, through work,. collaborations, partnerships, events, or inspiration. The environmental benefits to the public are that Emmaus Communities encourage reuse and recycling and save many hundreds of tons of waste from landfills each year. Solidarity projects undertaken and supported that benefit the wider community. All Trustees give their time voluntarily and receive no financial benefit from the Charity. Any expenses reclaimed from the Charity by Trustees are set out in Note 9 to the Financial Statements. SUSSEX EMMAUS ANNUAL REVIEW 24125 22

ACHIEVEMENTS & PERFORMANCE Review of activities The surplus for the year is £233,205 (2024.. £151,935) of which £162,968 is unrestricted. After deducting capital expenditure and loan and mortgage capital repayments, the deficit is £73,168 (2024: surplus £17,382).Our reserves are at the targeted level, so we are achieving a balance between fi'nancial sustainability and expenditure on our charitable objective. Income and resources from generating fiinds The overall income for the year was £2,031,681 (2024: £1,887,913). 2025 xncome The Charity received grants and donations totalling £217,058 during the period (2024: £225,845), of which £123,607 was restricted (2024: £123,772). Investment Income ll Donaiions & granls Investrnent Income 11 TTadlng acdvllles Aceommodatlon contrlbutlons The Charity benefited from investment income totalling £90,248 (2024: £47,852). This came from commercial rents from those parts of its propety that it is unable to use foi its charitable mission; the whole of the Manor is let out as offices. The Charity also benefits from interest on reserves and cash deposits. 2024 income SUSSEX EMMAUS ANNUAL REVIEW 24125 23

ACHIEVEMENTS & PERFORMANCE Trading Activities The Charity's trading activities are undertaken by staff, volunteers, and Companions. who are the beneficiaries of the Charity, in the shops and café, as part of the Charity's operations. We generated income of £956,217 (2024:£912,444) from these activities. Accommodation Contributions Companions contribute to the houslng costs by paying an accornmodation contribution. Those who have insufficient income are eligible to claim Housing Benefit. Accommodation contributions produced an income of £768,158 (2024: £671,772). aMMJOOOO Overall expenditure on continuing operations was £1,798,476 (2024: £1,735,978. There were capital additions totalling £135,859 (2024: £167,107). 1500000 00000 500000 zozs SUSSEX EMMAUS ANNUAL REVIEW 24125 24

FINANCIAL REVIEW Going concern After making appropriate inquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies. Financial risk management objectives and policies The budget setting process took into consideration the wider socio-economic climate and the potential risks and impact on the charity and its operations, including the continuing uncertainty with the Russia-ukraine war that had resulted in increased costs, in particular the impact on fuel and utility prices. This situation continues to be uncertain, as well as growing tensions in Gaza, however the board approved the budget in full knowledge of this unpredictability and that a flexible approach to risks and variances throughout the year may be required. The Board reviews three year foNiard projections of likely budget outcomes. These include calculations of forecast cash available to service debt and engage in essential regular spending and capitat projects known. Building upon the previous years, experiences, the Board has adopted a comprehensive. Budget Preparation and Implementation Policy to aid the budget process which is regularly reviewed and updated. Any risks identified are added to the risk register and reviewed at regular General Purposes committee meetings and Board meetings. Where risks were judged to be either particularly high or where the consequences of. . such risks were deemed to be particularly serious, measures were put in place to ensure that the risks were properly managed SUSSEX EMMAUS ANNUAL REVIEW 24125 25

STRUCTURE, GOVE & MANAGEMEN NCE Constitution The Cornpany is registered as a Charitable Company limlted by guarantee and was set up and is constituted by a Memorandum of Association dated 2711111995.lts registered Charity number is 1053354. The Company is constituted under the Articles of Association dated October 2018. Each member is required to contribute £1 in the event of winding up. The Company has no share capital. The Charity and is a full member of both Emmaus UK and Emmaus International. Its registered name is Sussex Emmaus, but it also operates under the name of Emmaus Brighton and Hove, and its main site and residents are cornmonly referred to as'the Community" or'our Community" Method of appointment or election of Trustees The managernent of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association. The process of recruiting new Trustees is a continuous one and given particular attention by the Chair and members of the Board to undertake a review of the skills and experience it needs to guide the Community and to identify any skills gaps. As a result, a recruitment drive has taken place throughout the year and has resulted, to date, in two new members joining the Board. Policies adopted for the induction and traxning of Trustees It is vitally important that new Trustees can take advantage of an appropriate and up-to- date induction programme so they can become aware of all facets of the Community and also visit other Communities and understand the workings of Emmaus UK and Emmaus International. The programme continues to be developed in conjunction with guidelines provided by the Emmaus UK Federation office, along with Charity Commission guidelines. Trustees are provided with relevant local information for our Community, whilst being kept informed of the national and international movement through regular updates, newsletters, and Emmaus Net. SUSSEX EMMAUS ANNUAL REVIEW 24125 26

STRUCTURE, GOV & MANAGEMEN CE Reserves policy The Charity's policy is to maintain a level of reserves (referred to as funds in the accounts) sufficient to enable it to deal with the consequences of unexpected events or contingencies and when required precatstionary steps are implemented to ensure that the normal policy level of reserves. Qur aim is to achieve a ratio of l (equivalent to 4.5 months) so that we are not 'hoarding' money we should be spending on our core purpose. Likely areas of risk have been identified as unexpected maintenance or health and safety expenditure, difficult or volatile trading conditions, and the risk of sudden reduction of income from accommodation contributions if there were to be further change in the benefits system. Under the policy in force during the year, reserves are defined as the unrestricted funds, balance, adjusted to exclude fixed assets, without credit for unsecured long-term liabilities owed to charitable institutions. In 2022-23, the Board increased the reserves target from 3-4 months to 4-5 months of expenditure, or a ratio where reserves divided by 4.5 months of expenditure equals one. The charity met the new objective at the year.end. Secured long-term liabilities have not been deducted in calculating reserves and they are repayable under the terms of a set repayment schedule. These payments themselves are included in planned expenditure. Under this definition, reserves stood at £983,709 at 31 March 2025 (2024 £921,540) which equates to approximately 4 months. The Board has the policy under regular review. SUSSEX EMMAUS ANNUAL REVIEW 24125 27

STRUCTURE, GOV & MANAGEMEN NCE Employment of staff After a year of holding back on staff recruitment due to the financial climate, we were able this year to strengthen our staff team, making the following appointments: Retail Operations Manager, Andy Catering Manager, lain Business Manager, Rachida Project Workers, Becky and Katy We sald goodbye to Joel (Business Manager), lan (Catering Manager), Andy (Retail Operations Manager), David (Support Worker), Seamus (Deputy Retail Operations Manager), Steve (Van Driver), and Trevor (Support Worker), who will all be greatly missed. The staff team manages the Community home, and trading activities, and maintains the premises. Liaison takes place with Companions through the morning meetings which precede each working day and by rneans of specially convened gatherings to deal with specific issues. Working alongside the staff team and Companions is a team of volunteers who work in both business and Community activities. The appointment of a Volunteer Co-ordinator has resulted in an increase in our volunteer team improving our efficiency and productivity. SUSSEX EMMAUS ANNUAL REVIEW 24125 28

ORGANISATIONAL STRUCTURE & DECISION MAKING The Trustees Jacquie Findlay - Chair (appointed 24th October 2024) Emily Cronin - Vlce Chair (appointed 2nd January 2025) Aidan Berry- Company Secretary Christopher Wheeler - Treasurer Rosemary Friggens (Chair- stepped down as Chair 24 October 2024, resigned 30th October 2025) Frank Bucher James Cunningham - (appointed 24 October 2024) Frances Harrison - (resigned 10th April 2025) Vikkl Hayward Cripps -vice Chair - (resigned 23rd October 2024) Giles Witcomb - (resigned 23rd October 2024) Pam Mitchell Vice Chair- (resigned 23rd October 2024) Kate Crittenden - (appointed 24 September 2025) Ih th The following trustees were co-opted in the year and are expected to be formally appointed in 2025: Matthew Simkin- 26° January 2025 Charles Walker- 15 May 2025 Keith Harrison - 15. May 2025 Sara Preibsch- 15 May 2025 It is stipulated that the number of Trustees shall be no fewer than three, but shall not be subject to any maximum. Trustees serve terms of three years, after which they may stand for re-election. Trustees are typically expected to serve two three-year terms, although they may serve a maximum of three three-year terms. In exceptional circumstances, a Trustee may serve for an additional one-year term beyond that maximum. None of the Trustees, who are also Directors for Company Law purposes, held any beneficial interest in the Company at any time during the year. SUSSEX EMMAUS ANNUAL REVIEW 24125 29

ORGANISATIONAL STRUCTURE & DECISION MAKING The Board has established a number of committees of which Trustees are members. These include the following: . General Purposes (covers finance, governance, risk, and site matters) .Companion Strategy .Human Resources . Health & Safety .Income Generation and Communications All committees provide feedback and recommendations to the Board. For some years now, the Board has followed good practice and met annually outslde of the normal Board framework to review the past year and its achievement of the Strategic Objectives against the Community's Strategic Plan. The Board, as in previous years, continues to review its effectiveness and review the way it operates in order to meet the increasing challenges facing Charities such as ours. This will include adapting, wherever necessary, to the new governance arrangements set out in the Charity Governance Code. The Board supports and applies the seven principles that make up the Code. We continue to review our processes and procedures against the recommended practices set out in the Code, which underpin each of such principles. Save where it is not beneficial or proportionate for us to do so at our stage of development and maturity, we will be looking to adopt during the course of 2024 any of the recommended practices not currently followed. The Board remains committed to the involvement of Companions in the development and governance of the Community, which is their horne. SUSSEX EMMAUS ANNUAL REVIEW 24125 30

ORGANISATIONAL STRUCTURE & DECISION MAKING Membership of the Company Membership of the Company, of which the Board of Trustees Is the governing body, is open to Companions, volunteers, and employees who have served six months with the Community. Trustees are admitted as members on appointment. At the time of the Annual General Meeting in October 2025, there were 79 members. comprising: 23 Companions 12 Trustees 13 employees 10 volunteers 21 others, including Emmaus UK and former Trustees Risk management The Board acknowledges its responsibility to identify, assess and manage risks. During the year, at their normal quarterly meetings, the Trustees reviewed the risks entailed in thè management and governance of the Community. The Charity maintains a risk register and reviews it on a regular basis. Within the register, Trustees identify risks, the severity and likelihood of each, mitigating actions, responsibility for monitoring and action, residual risk after taking mitigation measures, and frequency of review. Trustees group the Charity's risks into the following categories: governance, operational. financlal, legal, and external. Among the key risks identified at the year-end are: Increase in fuel costs Increase in utility costs Challenges in recruiting staff Maintaining business and fundraising income Each of these risk areas was under review for the design of mitigation measures by the year-end. SUSSEX EMMAUS ANNUAL REVIEW 24125 31

ORGANISATIONAL STRUCTURE ' & DECISION MAKING Management The executive team is accountable to the Board. Under the direction of Chief Executive Karen Chapman, they are responsible for implementing policy and strategy. Karen is assisted by Karen Gordon, Community Manager, and Rachida Zitouni, Business Manager, to design, oversee, and deliver the Community and business operational plans and to manage risk on a day-to-day basis. During the year, 20 members of staff were employed, of whom seven were on part- time posts. Plans for future periods and developments Our current focus is on preparing for the introduction of the Supported Housing Act (2023), ensuring that we can evidence that the. support and facilities we provide meet the requirements of the Act. We continue to work on the maintenance of our site: our best asset and, at the same time, our largest challenge, which will require money and attention. We are two years into a rolling five-year plan of repairs to the exterior of the site; this work will continue this coming year. In addition, we will continue with other site upgrades. including increasing parking facilities, installing solar panels, and completing fire risk work. SUSSEX EMMAUS ANNUAL REVIEW 24125 32

ORGANISATIONAL STRUCTURE & DECISION MAKING Statement of responsibility in relation to fundraising Emmaus takes its duties seriously about fundraising under Data Privacy and Protection regulation and per The Code of Fundraising Practice. The Code of Fundraising Practice outlines the standards expected of all charitable fundraising organisations across the UK. Those standards were developed by the fundraising community through the work of the Chartered Institute of Fundraising (CloF) and the Fundraising Regulator. Trustees have overall accountability for fundraising standards at Emmaus, with management and the Income Generation and Communications Committee responsible for ensuring that related policies and procedures are followed. Any material issues that arise are reviewed by the Income Generation and Cornmunications Committee in the first instance, before escalation to the Board as appropriate. We rely on fundraising recelved as restricted and unrestricted donations from Individuals or Members, Corporate donations, Sponsorship, Legacy or donating in memory, and Trusts and Foundation glvlng. Our fundraising activities are delivered by our in-house fundraising team, who are obliged to obseNe our policies and the highest standards in fundraising. We received no ¢omplaints about fundraising activities in the financial year. The Income Generation & Communications Committee had no cause to review any non-compliance with any area of fundraising activity. Should we ever suspect that sorneone we engage with through our fundraising activity is lacking capacity or is in vulnerable circumstances, we will take steps to terminate any contract or commitment in a way that seeks to protect that person and their dignity, having due regard for any desire they have expressed to support Emmaus. SUSSEX EMMAUS ANNUAL REVIEW 24125 33

ORGANISATIONAL STRUCTURE & DECISION MAKING Trustees, responsibilities statement The Trustees (who are also directors of Sussex Emmaus for the purposes of company law) are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied .that they give a true and fair view of .the state of affairs of the charitable company and of the incoming resources and application of resources, including the incorne and expenditure, of the charltable company for that period. In preparing these financial statements, the Trustees are required to: select suitable accounting policies and then apply thém consistently. observe the methods and principles in the Charities SORP. make judgments and accounting estimates that are reasonable and prudent. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also. responsible for safeguarding the assets of the charitable company and, hence, for taking reasonable steps for the prevention and detection of fraud and other irregularities. SUSSEX EMMAUS ANNUAL REVIEW 24125 34

ORGANISATIONAL STRUCTURE & DECISION MAKING Disclosure of information to auditors Each of the persons who are Trustees at the time when this Trustees, report is approved has confirmed thaL' so far as that Trustee is aware, there is no relevant audit information of which the charitable company's auditors are unaware, and that Trustee has taken all the steps that ought to have been taken as a Trustee to be aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information. Auditors The auditors, Kreston Reeves Audlt LLP, have Indicated their willinoness to continue in office. At the Annual General Meetlng, Kreston Reeves Audit LLP were reappointed as Auditors. The audlt reglstraiion of Kreston Reeves LLP was transferred to Kreston Reeves Audit LLP on 6th October 2025. Kreston Reeves Audit LLP were formally appointed as auditor to the charity on 8th OctDb8r 2025. Thls report was approved by the Trustees on 12 December 2025 and slgned on their behalf by,. j:(￿dd*....... Jacquie Findlay Chair of Trustees SUSSEX EMMAUS ANNUAL REVIEW 24125 35

Sussex Emmaus

(A Company limited by guarantee)

Independent auditors' report to the Members of Sussex Emmaus

Opinion

We have audited the financial statements of Sussex Emmaus (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Page 36

Sussex Emmaus

(A Company limited by guarantee)

Independent auditors' report to the Members of Sussex Emmaus (continued)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

• the information given in the Trustees' report is inconsistent in any material respect with the financial statements; or

• sufficient accounting records have not been kept; or

• the financial statements are not in agreement with the accounting records and returns; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 37

Sussex Emmaus

(A Company limited by guarantee)

Independent auditors' report to the Members of Sussex Emmaus (continued)

Auditors' responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Capability of the audit in detecting irregularities, including fraud

Based on our understanding of the charity and the sector as a whole, and through discussion with the Trustees and other management (as required by auditing standards), we identified that the principal risks of noncompliance with laws and regulations related to health and safety, GDPR and employment law. We considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities SORP (FRS 102) Second Edition (released October 2019), the Companies Act 2006 and other relevant charity legislation. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We evaluated Trustees' and management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks related to posting inappropriate journal entries to manipulate the desired financial results and management bias in accounting estimates and judgemental areas of the financial statements. Audit procedures performed by the engagement team included:

• Discussions with management and assessment of known or suspected instances of non-compliance with laws and regulations (including health and safety) and fraud, and review of the reports made by management; and

• Assessment of identified fraud risk factors; and

• Challenging assumptions and judgements made by management in its significant accounting estimates; and

• Performing analytical procedures to identify any unusual or unexpected relationships, including related party transactions, that may indicate risks of material misstatement due to fraud; and

• Confirmation of related parties with management, and review of transactions throughout the period to identify any previously undisclosed transactions with related parties outside the normal course of business; and

• Reading minutes of meetings of those charged with governance, and reviewing correspondence with relevant tax and regulatory authorities; and

• Review of significant and unusual transactions and evaluation of the underlying financial rationale supporting the transactions; and

• Identifying and testing journal entries, in particular any manual entries made at the year end for financial statement preparation.

Page 38

Sussex Emmaus

(A Company limited by guarantee)

Independent auditors' report to the Members of Sussex Emmaus (continued)

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectiveness of the charitable company's internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Trustees.

• Conclude on the appropriateness of the Trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditors' report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditors' report. However, future events or conditions may cause the charitable company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Kreston Reeves Audit LLP

Statutory Auditor Brighton Date: 19 December 2025

Kreston Reeves Audit LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

Page 39

Sussox Emmaus (A Company Ilmited by guaranleg) Statement of financlal activltles (Incorporatlng income and oxpendlture account) for the year 8ndad 31 March 2025 Restrlcted Unreslrlcted funds funds 2025 2025 Total funds 2025 Total funds 2024 Not8 Incom• from: Donation8,18gacies and grants Ch8rftsble actlvitias: Shop Income Caf8 income Accommodation contributlons Investments Other income 123,607 93A51 217,058 225,845 795,111 161.106 768,158 795.111 161.106 768,158 90,248 764,159 148,285 671,T12 47,852 30,000 Total Incom• 123.607 1,908,074 2,031,681 1,887.913 Expendlturo on: Charitable actlvities 53.370 1,745,106 1,798,476 1.735,978 Total •xpandlturn 53,370 1.745,106 1,798,476 1,735,978 N•t movament In fund8 70,237 162.968 233,205 151,935 Reconclllatlon of funds: Totsl funds brought forward Net movement In funds 127,891 70,237 2.035,185 162.968 2.163,076 233.205 2,011,141 151,935 Totsl fundg carrl•d forward 198,128 2,198,153 2,396,281 2,163,076 Th8 Statement of flnancial activitlas includes all gains and Ios88s recognisad in the year. Tha notes on pages 44 to 63 form part of thes& flnancial statements. Page 40

Sussex Emmaus (A Company Ilmttod by guaranteo) Reglstared nurn￿r: 03130876 Balance shoot as at 31 March 2025 2025 2024 Noto Flxed as$ot8 Tangible assets 15 1.408,028 1,413,511 1,408,028 1,413,511 Current assots stocks Debtors Invastments Cash at bank end In hand 16 17 18 6.043 191,399 601.229 519,211 7,249 173.880 564,401 460,236 1,317,882 1,205,786 Creditors: amounts falling due within one year 19 (289,866) (323,227) Not current as80ts 1,028,016 882,539 Total assatg Ios8 current liabllltle• 2A36,044 2,296,050 Cr8dltor6: arnounts falllng du8 aftar more than on6 year 20 (39.763) (132,974) Total nat assets 2,396.281 2,163,076 Charfty funds Restrlcted fund8 Unre8tricted funds 21 21 198,128 2,198.153 127.891 2,035.185 Total fund• 2.396,281 2.163.076 Page 41

Sussex Emmaus (A Company Ilmlted by guarants•) Rogistered number. 03130876 Balanc8 shoet (continued) as at 31 March 2025 The entlty was entitled to exemption from audlt und9r sectlon 477 of the Companle8 Act 2006. The members have not requlred the entlty to obtaln an audit for the year In question in accordance with section 476 of the Companl8s Act 2006. However, an audit is required in accordance wlth section 144 of the Charlties Act 2011. Th8 Trustees acknowledge thelr responslblllties for complying vAth the requirements of the Act wlth resp8Ct to accounllng records and preparatlon of financlal statements. The financlal statements have been prepared In accordance with the provision3 appllcabl8 to entit18s subject to the small companles reglma. Th8 flnancial statement8 were approved and authorised for i88ue by the Trusts8s and signed on thelr behalf by: Jacqu1• Flndiay (Chair of Trustees) Date: 12 December 2025 The notes on pages 44 to 63 form part of these tlnanclal 8tatem6nt8. Page 42

Sussex Emmaus (A Company Ilmlted by guarantee) statement of cash flows for the year 6ndad 31 March 2025 2026 2024 Note Cash fl¢)ws from operallng actlvltleg Nat cash used in op8rating activltles 23 252,107 164,716 Cash flows from Inv•8tlng actlvltlas Dividends, interests and rents from investments Interest pald Purchase of tsngible fixed assets 90,248 47,852 (9.448) (21,343) (135,859) (167,107) Net cash used In Investlng activit1•8 {55,059) (140,598) Cash flows from flnanclng •¢tlvltle8 Repayments of borrowlng {100,982) (92,262) Not ¢a8h used In flnancing actMtIo8 (100.982) (92,262) Change In cash and cash oqulvalents in th• y•ar Cash and cash equivalents at tha baglnnlng of the year 96,066 1,024,374 (68.144) 1,092,518 Cash and cash equlvalènt• al the end of the year 24 1,120,440 1,024.374 The not83 on pages 44 to 63 fomi part of thès8 flnandal statsments Page 43

Sussex Emmaus (A Company Ilmltsd by guarantee) Notes to the financial statements for thè year endad 31 March 2025 Goneral Informatlon The Company is a Company Ilmlt8d by guarant88. Th8 m8mb8rs of the Company ar8 th8 Trustges named on page 1. M8mbÉrship of the Company is also open to Companion8. volunt88rs and 8mploy88s who have 8etV8d 8lx months with the Communlty. In the event of the Company being wound up, the Ilablllty In respect of the guarantee Is Ilmlted to £1 p8r m8mber of the Company. The reglst8red office and principal place of the Charity Is: Emmaus Drove Road Portslade East Suss8X BN412PA Accountlng pollclas 2.1 Basls of preparatlon of flnanclal 8tat•mgnl$ The financlal statements have been prepared In accordanc8 wllh the Charltles SORP {FRS 102) - Accounting and Reporting by Charltles: Statement of Recommended Practice applicable to Gharltles prep8ring their accounts In accordance wlth the Flnancial Reportlng Standard applicable in the UK and Republic of Ireland (FRS 102) (effectfve 1 January 2019), th8 Flnanclal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companl8s Act 2006. Sussex Emmaus meets the definition of a public benefit entity under FRS 102. A88ets and liabilitie8 8r8 initially recognlsed at historical cost or Iransaction value unl889 Otherwise stated in the relevant accounting policy. 2.2 Golng ¢on¢•m At the tlme of approvlng tha fin8neial statements, Ihe TNstee8 have reaBonable expectation that the charity has adequate re80urces to continue in operalional existence for tho for8S88abl8 future. Thus the Trust88s continue to adopl the going concem basis of accounting In preparing the financial statem8nts, 2.3 Incomo All incorne is r8cognls8d In the Slat8m8nt of Fln8nci81 Aclivities once th8 charity has entitlement to Ihg income, It Is probable that the Income will b8 recelved and the amount of income recelvabla can be measured r8llably. For legacies, entitlement Is taken as the 8arller of the date on whlch 8lther. the charity 18 aware that probate has been granted, the estate has been finalised and notificatlon has been made by the 8xecutor{s) to the Trust that a distribution will be made, or when a dlstrlbullon is received frorn the estate. Receipt of a legacy. In whole or in part, is only considered probable when the amount can be measured rellably and the charlty has been notified of Ihe executorfs intention to make a distribution. Where 18gacies have been nollfiod to the charlty, or the charity is aware of the granting of probate. 8nd Ihe criteria for incom8 r8Gognition have not been mgt. then the legacy is treated as a contingent asset and d(8closed If matsrlal. InGome lax recoverabl8 Sn relation to donalons received under Glft Ald or deeds of covenant is r8cognlsed at the tim8 of the donation. Income tax recoverable In relation to investment income is recognised at the time the inveslment income is recalvable. Page 44

Sussox Emmaus (A Company Ilmltsd by guarantee) Notes to the financlal statements for the year ended 31 March 2025 Accounting pollcles (continued) 2.3 Incomè (contlnued) Shop and café income Is recognlsed on a r8c8lpts basls. Donated goods for r88al8 are Indudad as income whén they are sold. No amounts are Included In the financlal statements for servlcas donated by volunteers. Companlons, accommodatlon contrlbutions relate to amounts rec8lved In respect of Companlons, accommodatlon costs and are accounted for on a recalvable basls. Rental incoma Ss aGcounted for on a rèceivable basls. Grants receivable ar8 traated in accordanc8 wlth the Statement of Recommended Practic8, "Accountlng and Reporting by Ch8rltle8" and are not recognlsed until the condltlons for entitlem8nt, measure and certalnty have been met. other Incom8 Is recognis8d in the period In whlch It Is rec81vablg and to the exlent the gi)ods have been provided or on completion of the service. 2.4 Expandltura Costs are included In the statement of financlal actmtles on an accrual basls Induslve of Irrecoverable VAT. Charitable actlvltles and Governanc8 costs are costs Incurr8d on the compan518 charltabl8 operatlons, Includlng 8UPPOrt cost8 and costs relatlng to the governance of the company apportloned to charltable actlvltles. 2.5 InloM8t recelvabl• Intsrest on funds held on deposit Is included ￿en re￿1vable and the amount can be measured reliably by the Company; this Is nomially upon notlfication of the Interest paid or payable by tha BanlL 2.6 Taxatlon Th8 Company Is conslder8d to P8SS the tests Sat out In Paragraph 1 Schedule 6 of th8 Finance Act 2010 and therefore It meets the definition of a charitable company for UK corporation tsx purposes. Accordlngly. th8 Company Is potentially exempt from taxatlon in r8spect of income or capltal galnB re￿Ived within categories covered by Chapter 3 Part 11 of the Corporation Tax Acl 2010 or Section 256 of the Taxation of Chargeable Galns Act 1992. to the extent that such Income or gaSns are applied excluslvely to charltable purpos6s. Page 45

Sussex Emmaus (A Company limited by guarants•) Notss to tho financial statem8nts for the year ended 31 March 2025 Accountlng policles (continuod) 2.7 Tanglblo flxad assgts and dapreclallon Tanglbla fixed assets are carrled at cost, net of depreciation and any provlslon for impalrm8nt. Depreclatlon is provlded at ratos calculat8d to write off the cost of ffxad assets, less their 88timat8d residual value. over thelr 8xpected useful lives on th8 followlng bas88: Freehold property con8i8tlng of., - Fre8hold prop8ty 2.5% straight Ilne - Cottage 50A straight Ilne Carpark 100A stralght Iln8 Motor vehlcl8S Emmaus by the Sea 16.670A stralght Iln8 200h straight Ilna Flxtures, Itttlngs and aqulpment 33.33% 8tralght line The Company capStalls8s tsngibla flxed a336t additions In 6xcess of th8 value of £750. 2.8 sto¢k8 Stocks are valued at the lowèr of cost and net reallsable valued on a welghtad average cost b8818. Stock doe8 not Include goods donated for sale as it Is Impractical to measure rellably th8 falr valu8 of th888 donatad Items. 2.9 Dobtors Trad8 and other debtor3 are recognised at the Settlement amount after any trado di8count offered. Prepayments are valued at the amount prepaid net of any trade dlscounts due. 2.10 Ca9h at bank and In hand Cash at b8nk and in hand Includes césh and short term hlghly liquid Inv8slments wlth 8 short maturity of three months or less from the date of acqulsltlon or openlng of the deposlt or simllar account. 2.11 Llablllt198 and provlslons LlabllltleB are recognised whon there Is an obligatlon at the Balanc8 Sheet dats as a result of a past event, it is probable Ihat a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estlmated r811ably. Liabllltles are recognlsed at the amount that the company antlclpates It wlll pay to settle the debt or the amount It ha8 recelv8d as advanced payments for the goods OT servlc8s It must provlde. Provlslons aro measured at the best estlmate of the amounts requlred to settle the obligation. Where th8 effect of the tlme value of money is material, th8 provlslon is based on the present value of those amount8, discounled at the pre-tax discount rate that reflects the risks specific to the Ilability. The unwindlng of the dlscount is ￿¢0￿nised wlthln Interest payable and simllar charg8S. 2.12 Flnanclal Instrumonts The Company only has financial assets and financial Ilabllities of a klnd that quallfy as baslc flnanclal instruments. Baslc flnancial instrutnents are initially recognised at transaction value and subsequ8ntty measured at th8lr settlement value wlth the exception of bank loans whlch are subsequent measured at amortised cost uslng the effectlve interest method. Page 46

Sussex Emmaus (A Company Ilmltod by guaranleo) Notes to th8 financlal statements for the year onded 31 March 2025 Accounting pollcl•s (contlnued) 2.13 Oporatlng leases Rentals und8T operating leases are charged to the Statement of flnanclal actlvities in¢orporatlng Income and expenditur& account on a stralght Ilne bas18 over the leasa terni. 2.14 Penslon• The tharity operat8s a defined contrlbution penslon scheme and the penslon charge represents the amounts p8yable by tha charlty to the fund In raspact of th8 year. 2.15 Fund accountlng General funds are unrestrlcted funds which are 8vailabl8 for use at th8 dlscretion of tha Twstees In furtherance of the general objectives of th6 charlty and whlch have not been designated for other purposes. Dasignated funds comprlse unrestricted funds that have been set asid8 by the Trusteos for particular purposes. The alm and use of each designated fund Is set out In the notes to the financial statements. Re8trfcted funds are funds which are to be used In accordanc8 wlth speclfic r8gtrlctk)ns Imposed by donors or whlch have been raised by the charity for partlcular purp088s. Th8 costs of raislng and adminlstering such funds are charged agalnst the spaclfic fund. Th6 alm and use of eaGh restrlcted fund is set out in the notes to the financial statements. 2.16 Voluntary work All the Trustees donate their tim8 Spent runnlng the charlty on a voluntsry bas18 and do not receiv8 any remuneration foT their work. The tharity al80 relies on volunteers to assist wlth Its activlties. Crltlcal accountlng ostImat￿ and araa8 of Judgm•nt Estlmat8s and ludgments are contlnually evaluated and are based on hlstorical experienca and other factor8, InGludlng exp8ctstions of futur8 events that are b8llev8d to be reasonabl8 under the circumstances. Ciitlcal accounting egtimate8 and assumptions: The Company makes estimates and assumptions concernlng the future. The rasulting accountlng estlmates and assumptlons wlll, by deflnltion, seldom equal the related actual results. The estimates and assumptions that have a slgnificant rlsk of causlng a materlal adjustrnent to the carrylng arnounts of assels and Ilabillt18s wlthln the next financial year are discussed below. D8preclatlon - The Company has a pollcy to d8pr8ciate flxed assets over Ih8ir useful economic Ilves whlch aro listed within accountlng policy 2.7. Management deem tho assodated depreciation rat8s attached to each fixed asset category to be an accurate refle￿On of each fix8d assets usefvl 8conomic Ilfe. Prepaymerts - The Company has a poll¢y to r8cognl8e expendlture in the period It relates to. Page 47

Sugsex Emmaus (A Company Ilmlted by guarantse) Nolos to thg flnanclal statements for the year ended 31 March 2025 Income from donatlons and legacles Reslrlctad Unreslrlcted funds funds 2025 2025 Total funds 2025 DonatlDns and glfts Legaci68 Grants 7,308 92.451 1,000 99,759 1,000 116,299 116.299 123,607 93,451 217,058 Restricted Unrestrlctad funds funds 2024 2024 Total funds 2024 Donations Legacle8 Grants 67.716 63,073 39,000 130,789 39,000 56,056 56,056 123,772 102,073 225,845 Incoma from charitable actlvltlag Unrostri¢1gd funds 2025 Tot41 funds 2025 Shops, Cafe and Accommodatlon Contrtbutions 1,724,375 1,724375 Unrestrlct&d funds 2024 Total funds 2024 Shops, Cafe and Accomm(xlation Contributlons 1,584.216 1,584,216 Page 48

Su85gx Emmaus (A Company limltgd by guaranieo) Notes to tha financlal statements for tha year ended 31 March 2025 Analysls of incom• from charltable actlvltios by type of Income Unrestrlctad funds 2025 Total funds 2025 Shop Income Cafa Income Accommodation contributlons 795,111 161,106 768,158 795,111 161,106 768,158 1,724,375 1.724,375 Unrestrlcted funds 2024 Total funds 2024 Shop Income Caf8 Income Accommodatlon contrlbutions 763,979 148,285 672,179 763,979 148,285 672,179 1,584,443 1,584,443 Invo8tm•nt Incomo Unrejtrlctgd funds 2025 Total funds 2025 Rental income Interest r8ceivable 46,337 43,911 46.337 43,911 90,248 90,248 Unrestrlcted funds 2024 Total funds 2024 Rental Income Interest recelvable 40,575 7,277 40,575 7,277 47,852 47,852 Page 49

Sussox Emmaus (A Company limitod by guarantea} Notes to the flnanclal statements for thè year 8nded 31 March 2025 Other Incomlng resources Total funds 2025 Other income Unrestricted funds 2024 Total funds 2024 Other income 30,000 30,000 Analys18 of •xpendltur• on ¢harltabl• actlvltlos Summary by fund typo Restrlctod Unrg8trfct fund8 funds 2025 2025 Total 2025 Shop8, Cafe and Accommodation Contributlon8 53,370 1,745,106 1,798N76 Restrlcted Unrastricted funds funds 2024 2024 Total 2024 Shop8, Cafe and Accommodatlon Contrlbutions 63.786 1,672,192 1,735,978 Page 50

Sussex Emmaus (A Company Ilmlted by guaranteo) Notes to the financlal statements for the year andod 31 March 2025 10. Analysls of •xpendlture by acllvltlos Actlvltles undartakon dlrectly 2025 Support osls 2025 Total funds 2025 Shops. Cafe and Accommodation Contrlbutions 774.790 1,023,686 1,798,476 Actlvllles undertaken dirgctly 2024 Support costs 2024 Total funds 2024 Shops, Cafe and AccommodaÉion Contrlbutlons 705,9q7 1,030,061 1,735,978 Analysls of dirnct costs Shop8, Cafo and Companlon 2025 Total funds 2025 staff costs Companions exp8nBes Cafe & shops Othar dlrect costs Community 8XP8nse8 115,035 218.557 292,085 15.025 134,088 415,035 218,557 292,085 15,025 134088 774,7go 774790 Page 51

Sussex Emmaus {A Company Ilmlted by guarant•0 Notas to the financlal sL￿eMentS for the year ended 31 March 2025 10. Analysls of 8xpendftur• by aclivltles (contlnued) Analysls of dlrect costs (contlnued) Shops, Cafe and Companion 2024 Total funds 2024 Stsff costs Companion expenses Cafe & shops Other dlract Ct)sts Community expenses 143.829 260,879 241,542 14,521 45,146 143,829 260,879 241,542 14,521 45,146 705,917 705,917 Analy819 of 8UPPOrt costs Shops, Caf• and Companlon 2025 Total fund8. 2025 Staff cost8 D8preciation Premis8S Costs Managemant and administratSon Solidarity Audlt and accountancy fees VAT annual adjustment 398,899 141.342 279.273 133.382 47,716 11,721 11,353 398.899 141,342 279,273 133.382 47,716 11,721 11,353 1,023,686 1,023.686 Pag8 52

Sussex Emmaus (A Company Ilmltsd by guaranteo) Notes to f ho flnanclal statom8nts for the ￿ar endod 31 March 2025 10. Analysis of expandlturo by activltlos {contlnuod) Analysls of support costs (contlnued> Shops, Cafe and Cornpanion 2024 Totsl funds 2024 Staff costs Depreclation Premlses costs Manag8m8nt and adminlslration Solldarity Audit and accountsncy VAT annual adjustment 380,106 104,289 279,587 141.486 56,224 14.845 53.724 380.106 104,289 279.587 141,486 14,645 53,724 1,030,061 1,030,061 11. Audltorn. r•mun•ratlon 2025 2024 Fees payabl8 to the Companls audltor for the audit of the Company's annual accounts 12,000 10,500 12. Govornan¢a co$ts For both 2025 and 2024, th8 charity has classlfied all govemance Costs as relating solety to audlt and accountancy fees. 13. Staff costs 2025 2024 Wag88 and salarfes Sodal s8curity costs Contributlon to d8fin8d contributlon p8nsion schemes 458,650 40,987 14.297 477.035 31,892 15,008 513,934 523,935 Page 53

Sussex Emmaus IA Company limited by guarantee Notes to the financial statements for the year ended 31 March 2025 13. Staff costs (contlnuad) Tha average number of persons employ8d by the Company durlng the year as follows: 2025 No. 2024 No, Staff 19 No employee received remuneratlon amounting to more than £60,000 In either year. The charity deems key management parsonnel to b8 Truslees and members of staff that att8nd Board meetlngs. The staff that do, comprise.. 2025: Karen Chapman Jo81 LewiB Karen Gordon Kaya Mesnard Raohlda Zltounl 2024: Karan Chapman Joel Lewls Dawn Watson-Jones (reslgnad 15 Juna 2023) Karan Gordon Shameer Maradikkal (appointed 25 April 2023 and r8slgned 29 Septsmber 2023) Kaya Mesnard (appolnted 5 Sept6mber 2023) Total remuneration of kay manag6ment personnel.. £205,593 (2024: £202,285). 1Q Trustses, r•munoratlon and expensos Durlng the year, one Trust88 W88 ramunerated for Consultancy s8rvlc8s relating to retail operations. The total amount pald during the year was £14,525 {2024: £NII). ND amounts were outstandlng at Ihe year end. DurSng the year ended 31 March 2025, th&re was 1 Trustee expenses r8imbursed totalling £190 (2024 - £Nil to zaro Trustees). Page 54

Sussex Emmaus (A Company Ilmited by guaranto0) Notes to tho flnancial statements for the year ended 31 March 2025 15. Tanglble fixed asséts Froehold property Motor Flxtures and vehlcle6 flttlngs Total Cost At 1 Aprll 2024 Additions Disposals 1,998,958 48,035 150,536 17,750 (54,240) 447,526 70,074 {129,805) 2,597,020 135,859 (184,045) At 31 March 2025 2,046,993 114,046 387,795 2,548,834 Depreclatlon At 1 April 2024 Charge for the year On disposals 652,450 57,596 120.493 410,566 11.054 72,692 (54,240) (129,805) 1.183,509 141,342 (184,045) At 31 March 2025 710,046 77,307 353A53 1,140,806 Not book valu• At 31 Mar¢h 2025 1,336,947 36,739 34,342 1,408,028 At 31 March 2024 1,346,508 30,043 36,980 1,413,511 The property vms valued for Insurance purposes at £7,545,834 In 2012. However a8 par the accountlng pollcy the property has been InGluded at cost less accumulated deprociatlon. In Ihe event of the undeveloped land bolng disposed of or the charity being wound up, thè former oymer has the right to receive 8 proportlon of the proceeds. The freehold property wlth the net book value of £1,338,947 (2024.. £1,346,508) Is provided as securfty on the loans, pl8as8 see note 19. 16. Stock5 2025 2024 Finlshad goods and goods for resale 6,043 7.249 Page 55

Su88ox Emmaus (A Company Ilmlted by guaranteo) Notss to the flnanclal ststoments for Ihe year ended 31 March 2025 17. Debtors 2025 2024 Due withln one year othér debtor5 Prepayments and accrued Incorne 140.006 51.393 106,616 67,264 191.399 173,880 18. Current assot Investm•nt8 2025 2024 Deposit accounts 601.229 564,401 19. Credltors: Amounts falllng due wlthln on• yaar 2025 2024 RRLF loan Bank overdrafts Charlty Bank loan Trade cr8ditor8 oth8r tsxatlon and socSal securlty Other cr8ditors Accnjals and deferred income 83,090 91.797 263 8,442 108,967 62,891 41,269 9,598 9,378 61,607 63.352 47,465 24.974 289,866 323,227 Pag8 56

Sussox Emmaus (A Company limiled by guarantse) Notos to tho financial statements for the year 6nded 31 March 2025 20. Creditors: Amounts falling du8 after moro than one year 2025 2024 Charity Bank loan RRLF loan 39,763 49.270 83,704 39,763 132.974 InGluded within th8 above ar6 amounts falling due as follows: 2025 2024 Betwoon ono and two years Charlty Bank loan RRLF loan 10,207 9,172 83.704 Betwaen two and fivo y•ars Charity Bank loan 29.556 27,517 Ovor flv• yaars Charlty Bank loan 12,581 The bank loan is secured by way of first fix legal charge, dated 29 September 2009, wlth full title guarantse over the fr8ehold interest in the freehold properly known a8 18 & 20 Drove Road, Portslade, Brlghton, BN412PA. In the prevlous years thg charlty obtained a loan (Resllience and Recovery Loan Fund) offer8d by the Social Investment Bank. The loan wa8 d8signed to help charlties who exparienced dlsruptlon to their usual business model as a result of Covld-19. It is secured by way of a mortgage debentur8 covering all th8 Charitys assets: the debanture comprSse8 a first fix8d chargè with full tltle guarantee as a continuing securty for the payment and d18¢harg8 of tha secured Ilabllltles. dated 17 Dec8mb8r 2020, wlth a floating charg8 coverlng all property or undertaklng of the company. Page 57

Sussex Emmau8 (A Company limitod by guarant•e) Note5 to the flnancial Statements for the year ended 31 March 2025 21. Statement of funds Statomont of funds - current year Balance at 31 Mar¢h 2026 Balance at 1 April 2024 Transl•rs Inlout Income Expendlture Unrnstrlcted fundg Daslgnated fund8 Fixed asset fund C.Mar8s Fund 1,113,295 350 100,799 1,214.094 350 1,113,645 100.799 1,214,444 General funds General Funds 921,540 1,908,074 (1,745,106) (100,799) 983,709 Total Unrèstrlcted fund8 2.035,185 1,908.074 (1,745,106) 2,198.153 Pag8 58

Su89ox Emmaus (A Company Ilmlt•d by guarantee) Notos to tho finanGial stat8ments for the year ended 31 March 2025 21. Statoment of funds (conllnued) Restrlctod funds Companlon Kitchen Counselling Sundial fund Food costs Solldarity beds Support staff 18 Drove Road ranovations 5 Year Malntenance (Windows) Falmark- new entrance FridgelFreezer Compostsr Gardenlng equlpment Companlon trainlng Fir8 rlsk Assessmenl OLR Refit cost STOMP Laptops for company Other 36,396 14089 7,250 (4,396) 17,250) 46,089 100 100 100 19.000 11,466 {100) (17,363) (11,466) (4,252) 14681) (287) (863) (2,212) 1.637 76,789 72,537 (4681) 12,213 792 12A04 2,000 3,000 35.000 12,$00 1,655 14616 2,000 3,000 35,000 500 (500) 400 451 16,186 451 16,186 127.891 123,807 (53,370) 198,128 Total of funds 2,163,076 2,031,681 (1,798,476) 2,396,281 Page 59

Sussgx Emmaus (A Company Ilmited by guaranleo) Notes to the financlal statements for tha year andod 31 March 2025 21. Statèment of funds (contlnved) Statemont of funds - prlor y8ar Balanc8 at 31 March 2024 Balance at 1 April 2023 Transfers inlout Inwme Expenditure Unreslrlcted funds Designated funds FIx6d asset fund C.Mares Fund 1,199,519 350 {86,224) 1.113,295 350 1,199,869 (86,224) 1,113,645 General funds G8n8ral Funds 709,321 1,764,141 (1,672,192) 120,270 921,540 Total Unre8trlcted funds 1,909,190 1,764,141 (1,872,192) 34.046 2,035,185 Restrlctsd fund8 Companlon Kltchen Sundial fund Solidarlty beds 18 Drove Road r8novation8 Fairmark- naw entrance FridgelFreezer Gardenlng equipment Companion training Laptops for company Oth8r Insulation & llre audit Laptops for company 64,905 (28,509) 36,396 100 5,000 (5,000) 81.041 12,500 2.940 2,960 (4,252) 76.789 12,500 1,655 (1,285) 5,000 17,000 18,151 4.466 7,250 2,000 (7,960) (17,000) (18.151) (6,876) (7,250) {1,549} 2,410 451 101,951 123,772 (63,786) (34.046) 127,891 Total of funds 2,011,141 1.887,913 {1.735.978) 2,163,076 Page 60

Sussex Emmaus (A Company Ilmlted by guardntoo) Notes to the financlal statements for the year ènded 31 March 2025 21. Stat8m¢nt of funds {contlnued> D8tai18 of funds Flxe sset This fund represents the value of the fr88hold property less the associated loans. 18 Drov8 Road F Funding to renovate and tum the property Inlo an HMO. Fairmar Fundlng towards new pemianent car parl( as part of the arrlval8 project, pra plannlng appllcation has b8en carrled out and pa88od. We ar8 about to apply for full planning. 22. Anaty818 of net a88ets botwoen funds Analysis of not assots b•tWgon funds - curront yaar R•strlcted Unre8trlct6d fund8 fund8 2025 2025 Total fund8 2025 Tangible fixed assets Current assets Creditors due within onè yaar Creditor8 due In more than one year 139,354 58,774 1,268.674 1,408,028 1,259,108 1.317,882 (289,866) (289,866) (39,763) {39,763} Total 198,128 2,198,153 2,396,281 Analys18 of not assets ba￿88n funds - prlor year RastThcted Unrestricted funds funds 2024 2024 Total funds 2024 Tangible fixed assets Curr8nt assets Cr8ditOTS due withln one year Creditors due in more than one year 1,413,511 1.413,511 1,077,875 1.205,766 (323,227) (323.227) (132.974) (132.974) 127,891 2,035,185 2,163,076 Total 127,891 Pag8 61

Suss8x Emmaug (A Company limlted by guarnnteg) Notés to the flnanclal statements for the year endod 31 March 2025 23. Roconclllatlon of not movement In fvnd8 to net cash flow from operating actfvitlos 2025 2024 Net Income for the year (as p8r Statement of Financial Actlvltl&s) 233,205 151,935 AdJugtm6ntB for: Deprecialion charges Divldends, Inter85t8 and rents from investments Int8r8St paid Decreasel{Increasa) In stocks Incr88S8 in debtors Decreasa in creditor8 141,342 (90,248) 9,711 1,206 {17,519) 125,590) 104,288 (47,852) 21,343 (3.101) (27,118) (34,779) Net cash provlded by oporatlng actlvltias 252,107 164,716 24. AnalyslA of cash and cash equlvalents 2025 2024 Cash In hand Liquid Investrnents Overdraft faclllty repayable on demand 519311 601,229 460,236 564.401 (263) Total cash and cash equlvalont• 1,120,440 1,024,374 Analysls of changes In net debt At 1 Aprll 2024 Cash flows At 31 March 2025 Cash at bank and In hand Bank ov8rdrafts repayabla on d8mand Debt due within 1 year Debt due after 1 yaar Llquld investments 460,236 (263) {100,239) {132,974) 564,401 58,975 263 7,771 93,211 36.828 519.211 (92,468) (39,763) 601.229 791,161 197,048 988,209 Page 62

Sussex Emmaus (A Company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

26. Contingent liabilities

The Charity is involved with an ongoing legal case which will be heard by the Employment Tribunal. There is a preliminary hearing scheduled for February 2026, with a full hearing to take place in 2027. Therefore at the date of signing no adjustment has been included in the accounts in respect of the case as the outcome is unknown.

27. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. Pension contributions due at the end of the year amounted to £2,560 (2024: £1,410). Total contributions payable by the charity for the year totalled £14,297 (2024: £15,008).

28. Operating lease commitments

At 31 March 2025 the Company had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year Later than 1 year and not later than 5 years	2025 £ 30,235 57,054 87,289	2024 £ 13,089 79,103
		92,192

The following lease payments have been recognised as an expense in the Statement of financial activities:

	2025	2024
	£	£
Operating lease rentals	7,701	9,337

29. Related party transactions

No related party transactions were identified during the period other than those disclosed in Note 14.

30. Controlling party

The charity is controlled by its Trustees.

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