2021-03-31-accounts - Emmaus Mossley

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				Page
Reference and Administrative Details ofthe Charity,		its Trustees	and Advisers
Trustees' Report				2-6
Independent Examiners	Report
Statement of Financial	Activities
Balance Sheet
Cash flow statement				10
Notes to the Financial	Statements			11-23

						Total Funds	Total Funds
				Unrestricted	Restricted
				Funds	Funds	2021	2020
		Further	Details	f			f
INCOME FROM:
Donations and legacies		(3)		27,605		27,605	2,525
Charitable Activities		(4)		418,687	111,472	530,159	670,639
Investment Income		(5)		201		201	392
TOTAL INCOMING	RESOURCES			446,493	111,472	557,965	673,556
EXPENDITURE ON:
Charitable Activities		(6)		399,286	123,197	522,483	621,002
TOTAL RESOURCES EXPENDED				399,286	123,197	522,483	621,002
NET INCOME I(EXPENDITURE)				47,207	(11,725)	35,482	52,554
RECONCILIATION	OF FUNDS:
Brought forward				665,045	344,930	1,009,975	957,421
Transfers between	funds			(1,818)	1,818
Carried forward		(18)		710,434	335,023	1,045,457	1,009,975

				2021	2020
			Notes	E	f
Fixed assets:
Tangible assets			(12)	522,688	539,990
Total fixed assets				522,688	539,990
Current assets:
Debtors			(13)	19,522	23,181
Cash at Bank 8 in Hand				587,002	462,288
Total current assets				606,524	485,469
Liabilities:
Creditors: Amounts	falling	due within one year	(14)	38,168	15,484
Net current assets or liabilities				568,356	469,985
Total assets less current		liabilities		1,091,044	1,009,975
Creditors: Amounts	falling	due after more than one year	(16)	(45,587)
Total net assets or	liabilities			1,045,457	1,009,975
The funds ofthe charity:
Restricted income funds			(18)	335,023	344,930
Unrestricted income	funds		(18)	710,434	665,045
Total charity funds				1,045,457	1,009,975

	FOR THE YEAR ENDED 31	MARCH 2021
		2021	2020
Cash flows from operating activities		126,763	67,352
Net cash provided by operating activities
Cash flows from investment activities:
Dividends and interest from investments		201	392
Purchase of property, plant and equipment		(2,250)	(10,559)
Net cash applied to investing activities		(2,049)	(10,167)
Change in cash and cash equivalents during	the year	124,714	57,185
Cash and cash equivalents at the beginning	of the year	462,288	405,103
Cash and cash equivalents at the end of	the year	587,002	462,288
NET CASH FLOW FROM OPERATING ACTIVITIES
		2021f	2020 f
Net outgoing resources Depreciation oftangible fixed assets Investment income		35,482 19,552 (201)	52,554 18,998 (392)
Decrease/(increase) in debtors Increase/(decrease) in creditors		3,659 68,271	(2,744) (1,064)
Net cash provided by operating activities		126,763	67,352

					Unrestricted	Restricted	Restricted
					Funds	Funds		Total Funds	Total Funds
					2021	2021		2021	2020
						E		f	E
Donations		and Gift		Aid	27,605			27,605	2,525
					27,605			27,605	2,525
Previous		reporting		period	2,525			2,525
4. INCOME FROM				CHARITABLE ACTIVITIES
					Unrestricted	Restricted
					Funds	Funds		Total Funds	Total Funds
					2021	2021		2021	2020
								E	f
Football	Income				88			88	1,860
Garden	Project		Income		456			456		480
Housing		Benefit			141,420			141,420	152,316
Local Authority			Rooms		13,612			13,612
Trading	Income				209,392			209,392	493,889
Small Grants					53,719			53,719	22,094
Restricted Grants:
National		Lottery	Covid 19			83,994		83,994
Government BBILSInterest							625	625
HMRC CJRS						26,471		26,471
Asda							382	382
					418,687	111,472		530,159	670,639
Previous		reporting		period	670,639			670,639
5.INVESTMENT INCOME
					Unrestricted	Restricted
					Funds	Funds		Total Funds	Total Funds
					2021	2021		2021	2020
									E
Bank Interest					201			201		392
					201			201		392
				id	392			392

6.EXPENDITURE	ON CHARITABLE ACTIVITIES
			Provision of
			Services to
			Homeless
			Persons	Total Funds	Total Funds
		Notes	2021	2021	2020
			E	E	f
Building Repairs 8 Maintenance			14,300	14,300	13,246
Cleaning & Hygiene			3,852	3,852	2,065
Council Tax			1,469	1,469	1,559
Depreciation			19,552	19,552	18,998
Minor Equipment			1,965	1,965	1,456
Insurance			8,267	8,267	7,923
Pest Control			4,992	4,992
Rates					4,108
Security			178	178	9,875
Servicing			9,291	9,291	11,389
Utilities			44,347	44,347	54,253
Waste Disposal			431	431	421
Community Expenses			1,625	1,625	3,521
Subscriptions			11,583	11,583	12,036
Solidarity (Grants	to Institutions)	(8)	5,570	5,570	6,250
Companions Expenses			99,339	99,339	124,086
Governance Costs		(7)	1,125	1,125	1,966
Trading Costs			5,835	5,835	48,762
Wages & Salaries			267,348	267,348	268,837
Casual Driver Costs					1,971
Training					218
Travel			33	33	1,420
Volunteer Expenses Vehicle Running Costs Support Costs		(7)	143 8,985 12,253 522,483	143 8,985 12,253 522,483	740 9,811 16,091 621,002
Restricted funds				123,197	9,907
Unrestricted funds				399,286	611,095
				522,483	621,002

						Provision	of
						services	to
						Homeless
						Persons		Total		Total
						2021		2021		2020
						E				f
Bank Charges						3,053		3,053		5,338
Loan Interest							625		625
Printing, postage and		stationery					547		547	942
Office costs						3,416		3,416		4,	139
Payroll costs							949		949	958
Repairs and maintenance							89		89		159
Telephone						3,574		3,574		4,555
TOTAL SUPPORT COSTS						12,253		12,253		16,091
Governance costs
Accountancy fees						1,104		1,104		1,000
Legal and professional											549
Trustees' costs							21		21	417
TOTAL GOVERNANCE		COSTS				1,125		1,125		1,966
8.GRANTS TO INSTITUTIONS (SOLIDARITY)
					Unrestricted	Restricted
					Funds	Funds		Total Funds		Total Funds
					2021	2021		2021		2020
								f		f
Provision ofservices		to	Homeless	Persons	1,230			1,230		4,550
Relief of Poverty					4,340			4,340		1,700
					5,570			5,570		6,250
								Total		Total
								2021		2020
										f
Livingstone Primary	School								200
Micklehurst All Saints		Primary School							200
Emmaus UK									800	1,700
Milton StJohn Primary			School						200
Oxfam											300
Save the Children									500
StGeorge's Primary	School								200
StJoseph's Primary	School								200
Disasters Emergency		Fund							500
Fairtrade Mossley											150
British Red Cross											800
StJohn's Chrysostoms			Parish Church						200		500
Sightsavers											50
Freedom from Torture									740		250
Tameside Women's	Refuge								430
Emmaus South Manchester									300	2,500
The Children's Society									200
Mossley Food Bank									700
Solidarity Vouchers	for Schools							200 5,570		6,250

				Activities	Activities
				undertaken		Grant funding		Support
				directly		of	Activities	Costs	Total	Total
				2021			2021	2021	2021	2020
							E		E	E
Provision ofservices		to
Homeless Persons				504,660			1,230	12,253	518,143	619,302
Relief of Poverty							4,340		4,340	1,700
				504,660			5,570	12,253	522,483	621,002
9.DIRECT AND	TOTAL COSTS
								Provision of
								services to
								Homeless
								Persons	Total	Total
								2021	2021	2020
								E		f
Trading costs								14,820	14,820	58,573
Companion costs								118,117	118,117	145,893
Property costs								89,092	89,092	106,295
Employee 5Volunteer			Costs					267,524	267,524	273,186
Depreciation								19,552	19,552	18,998
Direct costs								509,105	509,105	602,945
Support costs								12,253	12,253	16,091
Governance costs								1,125	1,125	1,966
Tota I costs								522,483	522,483	621,002
10.NET INCOMING		RESOURCES/(RESOURCES			EXPENDED)
This is stated	after	charging:
									2021	2020
									E	E
Depreciation Accountancy	oftangible fees			fixed assets owned	by the	charity			19,552 1,104 19,552	18,998 1,000 18,998

The average m	onthly number of	empl	oyees durin	g the year was as follows:
					2021	2020
					No.	No.
Management	and administration	staff
Direct charitable staff
					10	10
No employee	received remuneration		amounting	to more than E60,000 in either year.
					2021	2020
					E
Wages and Salaries					238,467	240,582
Holiday Pay Accrual					5,223
Emmaus UK					2,083	5,000
Social Security	Costs				16,786	18,491
Pension Costs					4,789	4,764
					267,348	268,837
Charitable activities					267,348	268,837
Support costs
					267,348	268,837

12.TANGIBLE FIXEDASSETS
	Freehold	Motor		Office
	Property	Vehicles		Equipment	Total
Cost	f			f	f
At 1 April 2020	1,145,887	42,980		46,598	1,235,465
Additions				2,250	2,250
Disposals
At 31 March 2021	1,145,887	42,980		48,848	1,237,715
Depreciation
At 1 April 2020	612,176	39,228		44,071	695,475
Charge for Year	16,598		938	2,016	19,552
Eliminated on Disposals
At 31March 2021	628,774	40,166		46,087	715,027
NET BOOK VALUE
At 31March 2021	517,113	2,814		2,761	522,688
At 31 March 2020	533,711	3,752		2,527	539,990
13.DEBTORS
				2021	2020
				f	f
Other Debtors				13,903	13,755
Prepayments and Accrued Income				5,619	9,426
				19,522	23,181

														2021	2020
														f
Bounce	Back Loan													4,413
Trade Creditors														6,091	7,142
Other Creditors														3,342	3,322
Social Security and			Other Taxes											3,581
Holiday Pay Accrual														5,223
Deferred	Income													14,414	4,020
Accruals														1,104	1,000
														38,168	15,484
15.DEFERRED		INCOME
Deferred	income	comprises			grants	and other		income that covers				a period	beyond the year	end
Balance	as at 1	April 2020												4,020
Amount	released	to	income		earned	from	charitable		activities					(4,020)
Amount	deferred	in	year											14,414
Balance	at 31 March 2021													14,414
16.CREDITORS:		AMOUNTS			FALLING DUE WITHIN				ONE YEAR
														2021	2020
														f
Bounce	Back Loan													45,587
														45,587
17.FINANCIAL		INSTRUMENTS
														2021	2020
														f	f
Financial	assets	measured			at amortised		cost							606,524	485,469
Financial	liabilities measured				at amortised cost									83,755	15,484
Financial	assets	consist ofcash and other debtors.
Financial	liabilities consist			of trade		creditors,		other	creditors	and		accruals.
18.STATEMENT OF FUNDS
Analysis	of movements			in unrestricted			funds		Balance at 1				Incoming	Resources		Balance	at 31
									April		2020		Resources	Expended	Transfers	March	2021
											f		f	f	f	E
General	Funds										377,385		446,493	(399,286)	(61,818)	362,774
Designated Funds:
Building Fund Development Fund												85,000 9,019				85,000 9,019
The Shaw Fund												43,641				43,641
Contingency Fund											150,000 287,660				60,000 60,000	210,000 347,660
Total Unrestricted			Funds								665,045		446,493	(399,286)	(1,818)	710,434

Analysis of move	m	ents	in unrestricte	d funds
					Balance at 1	Incoming	Resources		Balance at 31
					April 2019	Resources	Expended	Transfers	March 2020
					f	f	f	f	f
General Funds					338,943	673,556	(600,114)	(35,000)	377,385
Designated Funds:
Building Fund					80,000			5,000	85,000
Development Fund					20,000		(10,981)		9,019
The Shaw Fund					43,641				43,641
Contingency Fund					120,000			30,000	150,000
					263,641		(10,981)	35,000	287,660
Total Unrestricted	Funds				602,584	673,556	(611,095)		665,045
Analysis of movements			in restricted	funds
					Balance at 1	Incoming	Resources		Balance at 31
					April 2020	Resources	Expended	Transfers	March 2021
					f		f		f
Tudor Trust (Land	Purchase)				75,000				75,000
Tudor Trust Building		Purchase)			37,990		(1,500)		36,490
English Partnership					55,780		(2,060)		53,720
National Lottery					176,160		(6,347)		169,813
National Lottery Covid 19						83,994	(85,812)	1,818
Government BBILSInterest						625	(625)
HMRC CJRS						26,471	(26,471)
Asda						382	(382)
					344,930	111,472	(123,197)	1,818	335,023
Previous reporting		period

Analysis	of movements in restricted fund	s
		Balance at 1	Incoming	Resources		Balance at 31
		April 2019	Resources	Expended	Transfers	March 2020
		f		f		f
Tudor Trust (Land Purchase)		75,000				75,000
Tudor Trust Building Purchase)		39,490		(1,500)		37,990
English	Partnership	57,840		(2,060)		55,780
National	Lottery	182,507		(6,347)		176,160
		354,837		(9,907)		344,930

		2021	2020
		f	E
Unrestricted	Funds	710,434	665,045
Held as Fixed	Assets	(182,507)	(188,797)
Available funds		527,927	476,248
Designated funds:
Building Fund		(85,000)	(85,000)
Development	Fund	(9,019)	(9,019)
Shaw Fund		(43,641)	(43,641)
Contingency	Fund	(210,000)	(150,000)
Free Reserves		180,267	188,588

22. OPERATING LEASE COMMITMENTS
At 31March 2021the charity had future	minimum	lease payments	under non-cancellable	operation leases,	as follows:
				2021	2020
				E
Not later than 1year Later than 1year and not later than 5 years				6,465 16,300 22,765	6,465 22,607 29,072