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2022-03-31-accounts

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Trustees Report 2-7
Independent Examiners Report 8
Statement of Financial Activities 9
Balance Sheet 10
Cash flow statement 11
Notes to the Financial Statements 12-25

2021/22 2020/21
Manual handling 7 5
ESOL 0 1.
Employability Course 0 5
Mental Health Awareness 1 1
CBT 0 1
Adult Safeguarding 0 0
Employability Pathways 4 0
GCSE English 1. 0
GCSE Maths 1 0
Level 3 Food Safety & Hygiene 2 2
Drug &Alcohol Awareness 1 0
Health & Safety at Work 3 0
Health & Safety for Operatives 1 0
Digital Skills 1 0
Searching for Jobs Level 2 1 0
COSHH Training 3 0

Painting& Decorating 1 0
CSCS 1 0
BTEC Level 1: Construction 1 0
BTEC Level 1: Health & Safety in Construction 1 0
Environment 1 0

EMMAUS MOSSLEY IA Company Limited by Guarantee) TRUSTEES, REPORT TRUSTEES, RESPONSIBILITIES STATEMENT The trustees Iwho are also the directors of Emmaus Mossley Limited for the purposes of company lawl are responsible for preparing the Trustees, report and the financial statevllents in accordance with applicable13w and United Kingdom Accounting Standards Iunited Klngdom Generally Accepted Accounting Practice). Comparsy law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incorning resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustee5 are required to.. Select suitable accounting principles and then apply them con515tently- Observe the methods and principle5 in the applicable Charities SORP,. Make judgments and estimates that are reasonable and prudent,. State whether applicable accounting standards have been followed, Subject to any material departures that must be disclosed and explained in the financial statements,. Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsiblè for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are a150 responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. A.W. KILBURN Chair Date.. 15, Au 2022

Total Funds Total Funds
Unrestricted Restricted
Funds Funds 2022 2021
Further Details £ £ £ £
INCOME FROM:
Donations and legacies (3) 9,353 - 9,353 27,605
Charitable Activities (4) 667,925 98,666 766,591 530,159
Investment Income (5) 59 - 59 201
TOTAL INCOMING RESOURCES 677,337 98,666 776,003 557,965
EXPENDITURE ON:
Charitable Activities (6) 444,852 108,575 553,427 522,483
TOTALRESOURCES EXPENDED 444,852 108,575 553,427 522,483
NET INCOME_I_(EXPENDITURE) 232,485 (9,909) 222,576 35,482
RECONCILIATION OF FUNDS:
Brought forward 710,434 335,023 1,045,457 1,009,975
Transfers between funds
Carried forward (18) 942,919 325,114 1,268,033 1,045,457

EMMAUS MOSSLEY IA Company Limited by GuaranteÈl BALANCE SHEET As at 31 March 2022 Company Registration Number.. 03183965 2022 2021 Note5 Flxed assets.. Tangible assets Total fix￿ assets 672,826 672.826 522.688 522,688 Current assets.. Deblois Cash at Bank & in Hand Total ¢urffnl assets 96.942 834.721 731.663 19,522 587,002 606,524 Cieditors.- Amounts falling due within one yèar 1141 H 1136,456 38,168 Nel currgnt 35sets or liabilities 595,207 568.35fj Total assets 1888 curr8nt liabilitie5 1,2B8.033 1,091,044 CreditOTS." AmDunts falling due after more than onè year 145,5871 Total net assets or liabilities 1.268,033 1,046.457 The funds of the charity.. Restricted income funds 1181 3 325,114 335.023 Unie5tricted income fund5 g42.919 710,434 Tolal Charlty funds 1,268.033 1.045,457 For ihe period in question the company was entitled to the Exemption conferred by 5ettlon 477 of the Companie5 Act 2006, and that no noiice ha5 been deposlted under sertion 476 in relation to it5 Iccount5 for the financial year.. and the director5 acknowledge thÈlr responsibilitie5 for.. complying with the requirements of the Companie5 Art 2006 with respect to accounting records and the prep)Tation of accounts. The financial 5tatement5 have been prepared in atcordance wilh the provision5 applicable to companie5 subject to the sm811 companies, regime and in accordance with the provisions of FRS 102. The financial 5taterneDt5 were approved and auihori5ed for issue by the Trustee5 on 15th August 2022 and signed an their b Kilburn Chair The notes on pages 12 to 25 fotrn part of th￿& fin8ncial statements,

FOR THE YEAR ENDED 31 MARCH2022
2022 2021
£ £
Cash flows from operating activities 226,567 126,763
Net cash provided by operating activities
Cash flows from investment activities:
Dividends and interest from investments 59 201
Purchase of property, plant and equipment (178,907) (2,250)
Netcash applied to investing activities (178,848) (2,049)
Change in cash and cash equivalents during the year 47,719 124,714
Cash and cash equivalents at the beginning of the year 587,002 462,288
Cash and cash equivalentsatthe endofthe year 634,721 587,002
NET CASH FLOW FROM OPERATING ACTIVITIES
2022 2021
£ £
Net outgoing resources 222,576 35,482
Depreciation of tangible fixed assets 28,769 19,552
Investment income (59) (201)
Decrease/(increase) in debtors (77,420) 3,659
increase/(decrease) in creditors 52,701 68,271
Net cash provided by operating activities 226,567 126,763

Unrestricted
Restricted
Funds
Funds
Total Funds TotalFunds
2022202220222021
£
£
£
£
9,353
9,353
27,605
9,353
-
9,353
27,605
Funds
2022
£
Funds
2022
£
Tot
al Funds
2022
£
TotalFunds
2021
£
Donations and Gift Aid 9,353 9,353 27,605
9,353 - 9,353 27,605
Previous reporting period
Unrestricted
Restricted
Funds Funds Total Funds
2021 2021 2021
£ £ £
Donations and Gift Aid 27,605 27,605
27,605 - 27,605
4.INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
Restricted
Funds Funds Total Funds Total Funds
2022 2022 2022 2021
£ £ £ £
Football Income - - - 88
Garden Project Income - - - 456
Housing Benefit 123,548 - 123,548 141,420
Local Authority Rooms - - 13,612
Student Placement Fees 630 - 630 -
Emmaus UK 28,122 28,122 -
Rental Income 660 - 660 -
Trading Income 514,965 514,965 209,392
Small Grants - - 53,719
Restricted Grants:
National Lottery Covid 19 - 83,994
The Clothworkers Foundation 40,000 40,000
Garfield Weston 17,000 17,000
Emmaus UK Warehouse 30,000 30,000
Government BBILS Interest 625
HMRC CJRS 4,523 4,523 26,471
Tameside MBC - 3,143 3,143
Tameside MBC Restart - 4,000 4,000
Asda - 382
667,925 98,666 766,591
530,159

Previous reporting period
Unrestricted
Restricted
Funds
Funds
Total Funds
202120212021
£
£
£
Football Income 88
88
Garden Project Income 456
-456
Housing Benefit 141,420
-
141,420
Local Authority Rooms 13,612
-
13,612
Trading Income 209,392
-
209,392
Small Grants 53,719
53,719
Restricted Grants:
National Lottery Covid 19 83,994
83,994
Government BBILS Interest -625625
HMRC CJRS -
26,471
26,471
Asda -382382
418,687
111,472
530,159

Unrestricted
Restricted
Funds
Funds
Total Funds Total Funds
2022202220222021
£
£
£
£
59
-59201
59
-59201
Unrestricted
Restricted
Funds
Funds
Total
Funds
202120212021
£
£
£
201 201
201 201

6. EXPENDITURE ON CHARITABLE ACTIVITIES
Provision of
Services to
Homeless
Persons Total Funds Total Funds
Notes 2022 2022 2021
£ £ £
Building Repairs & Maintenance 9,629 9,629 14,300
Cleaning & Hygiene 1,571 1,571 3,852
Council Tax 1,724 1,724 1,469
Depreciation 28,769 28,769 19,552
Minor Equipment 548 548 1,965
Insurance 8,854 8,854 8,267
Pest Control - 4,992
Rates 1,487 1,487 -
Security 43 43 178
Servicing 10,424 10,424 9,291
Utilities 38,319 38,319 44,347
Waste Disposal 1,832 1,832 431
Community Expenses 1,581 1,581 1,625
Subscriptions 6,821 6,821 11,583
Solidarity (Grants to Institutions) (8) 3,179 3,179 5,570
Companions Expenses 105,115 105,115 99,339
Governance Costs (7) 1,987 1,987 1,125
Trading Costs 24,727 24,727 5,835
Wages & Salaries 278,398 278,398 267,348
Travel 315 315 33
Volunteer Expenses 311 311 143
Vehicle Running Costs 11,985 11,985 8,985
Support Costs (7) 15,808 15,808 12,253
553,427 553,427 522,483
Restricted funds 108,575 9,907
Unrestricted funds 444,852 512,576
553,427 522,483

7.SUPPORT AND GOVERNANCE COSTS
Provision of
services to
Homeless
Persons Total Total
2022 2022 2021
£ £ £
Support costs
Bank Charges 5,207 5,207 3,053
Loan Interest 912 912 625
Printing, postage and stationery 1,163 1,163 547
Office costs 2,938 2,938 3,416
Payroll costs 1,079 1,079 949
Repairs and maintenance - - 89
Telephone 4,509 4,509 3,574
TOTAL SUPPORT COSTS 15,808 15,808 12,253
Governance costs
Accountancy fees 1,386 1,386 1,104
Legal and professional 571 571
Trustees costs 30 30 21
TOTAL GOVERNANCE COSTS 1,987 1,987 1,125
8.GRANTS TO INSTITUTIONS (SOLIDARITY)
Unrestricted Restricted
Funds Funds Total Funds Total Funds
2022 2022 2022 2021
£ £ £ £
Provision of services to Homeless Persons 3,679 3,679 4,170
Relief of Poverty (500) - (500) 1,400
3,179 - 3,179 5,570
Total Total
2022 2021
£ £
Livingstone Primary School 200
UK Education & Faith Foundation 100 -
London Legal Support Trust 50 -
Fairtrade Mossley 150 -
Micklehurst All Saints Primary School - 200
Emmaus UK 3,133 800
Milton St John Primary School - 200
Richard Travel 46 -
Save the Children - 500
St George's Primary School - 200
St Joseph's Primary School - 200
Disasters Emergency Fund 500 500
South Staffordshire Refunded (5,000) -
Action Together 200 -
St John's Chrysostoms Parish Church 200 200
Sightsavers
Freedom from Torture - cheque not cashed (200)
740
Tameside Women's Refuge - 430
Emmaus South Manchester 3,000 300
The Children's Society - 200
Mossley Food Bank 500 700
Solidarity Vouchers for Schools 500 200
3,179 5,570

Activities
undertaken Grant funding Support
directly of Activities Costs Total Total
2022 2022 2022 2022 2021
£ £ £ £ £
Provision of services to
Homeless Persons 534,440 3,679 15,808 553,927 521,083
Relief of Poverty (500) - (500) 1,400
534,440 3,179 15,808 553,427 522,483

9.DIRECT AND TOTAL COSTS
Provision of
services to
Homeless
Persons Total Total
2022 2022 2021
£ £ £
Trading costs 36,712 36,712 14,820
Companion costs 116,696 116,696 118,117
Property costs 74,431 74,431 89,092
Employee & Volunteer Costs 279,024 279,024 267,524
Depreciation 28,769 28,769 19,552
Direct costs 535,632 535,632 509,105
Support costs 15,808 15,808 12,253
Governance costs 1,987 1,987 1,125
Total costs 553,427 553,427 522,483
10.NET INCOMING RESOURCES/(RESOURCES EXPENDED)
This is stated after charging:
2022 2021
£ £
Depreciation of tangible fixed assets owned by the charity 28,769 19,552
Accountancy fees 1,386 1,104
28,769 19,552

2022 2021
No. No.
Management and administration staff 4 3
Direct charitable staff 7 7
11 10
2022 2021
£ £
Wages and Salaries 249,079 238,467
Holiday Pay Accrual 3,871 5,223
Emmaus UK 2,500 2,083
Social Security Costs 17,818 16,786
Pension Costs 5,130 4,789
278,398 267,348
Charitable activities 278,398 267,348
Support costs
278,398 267,348

12.TANGIBLE FIXED ASSETS
Freehold Motor Office
Property Vehicles
Equipment
Total
Cost F £ £ £
At 1 April 2021 1,145,887 42,980 48,848 1,237,715
Additions 172,688 - 6,219 178,907
Disposals - - -
At 31 March 2022 1,318,575 42,980 55,067 1,416,622
Depreciation
At 1 April 2021 628,774 40,166 46,087 715,027
Charge for Year 25,232 704 2,833 28,769
Eliminated on Disposals - - -
At 31 March 2022 654,006 40,870 48,920 743,796
NET BOOK VALUE
At 31 March 2022 664,569 2,110 6,147 672,826
At 31 March 2021 517,113 2,814 2,761 522,688
13.DEBTORS
2022 2021
£ £
Other Debtors 88,850 13,903
Prepayments and Accrued Income 8,092 5,619
96,942 19,522

14.CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£ £
Loans 97,588 4,413
Trade Creditors 10,549 6,091
Other Creditors 3,078 3,342
Social Security and Other Taxes 100 3,581
Holiday Pay Accrual 3,871 5,223
Deferred Income 19,830 14,414
Accruals 1,440 1,104
136,456 38,168
15.DEFERRED INCOME
Deferred income comprises grants and other income that covers a period beyond the year end
Balance as at 1 April 2021 14,414
Amount released to income earned from charitable activities (14,414)
Amount deferred in year 19,830
Balance at 31 March 2022 19,830
16.CREDITORS:AMOUNTS FALLING AFTER MORE THANONE YEAR
2022 2021
£ £
Bounce Back Loan - 45,587
Emmaus UK Loan - -
- 45,587
17.FINANCIAL INSTRUMENTS
2022 2021
£ £
Financial assets measured at amortised cost 731,663 606,524
Financial liabilities measured at amortised cost 136,456 38,168
Financial assets consist of cash and other debtors.
Financial liabilities consist of trade creditors, other creditors and accruals.

Balance at 1 Incoming Resources Balance at 31
April 2021 Resources Expended Transfers March2022
£ £ £ £ £
General Funds 362,774 677,337 (364,852) (200,000) 475,259
Designated Funds:
Building & Development Fund 85,000 (80,000) 134,019 139,019
Development Fund 9,019 (9,019)
Environmental Improvements Fund 75,000 75,000
The Shaw Fund 43,641 43,641
Contingency Fund 210,000 210,000
347,660 (80,000) 200,000 467,660
Total Unrestricted Funds 710,434 677,337 (444,852) 942,919

Balance at 1 Incoming Resources Balanceat31
April2020 Resources Expended Transfers March2021
£ £ £ C £
General Funds 377,385 446,493 (399,286) (61,818) 362,774
Designated Funds:
Building Fund 85,000 85,000
Development Fund 9,019 9,019
The Shaw Fund 43,641 43,641
Contingency Fund 150,000 60,000 210,000
287,660 60,000 347,660
Total Unrestricted Funds 665,045 446,493 (399,286) (1,818) 710,434
Analysisofmovements in restricted fund s
Balance at 1 Incoming Resources Balanceat31
April2021 Resources Expended Transfers March2022
£ £ £ £ £
Tudor Trust (Land Purchase) 75,000 75,000
Tudor Trust Building Purchase) 36,490 - (1,500) - 34,990
English Partnership 53,720 - (2,060) - 51,660
National Lottery 169,813 - (6,349) 163,464
The Clothworkers Foundation - 40,000 (40,000)
Garfield Weston - 17,000 (17,000) -
Emmaus UK Warehouse - 30,000 (30,000)
HMRC CJRS 4,523 (4,523)
Tameside MBC - 3,143 (3,143)
Tameside MBC Restart - 4,000 (4,000)
335,023 98,666 (108,575) - 325,114

Balanceat1 Incoming Resources Balance at 31
April2020 Resources Expended Transfers March2021
C £ £ £ £
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 BBILS Interest 625 (625)
HMRC CJRS - 2e,471 (2e,471) -
Asda 382 (382)
344,930 111,472 (123,197) 1,818 335,023

Unrestricted Designated Restricted
funds funds funds Total
2022 2022 2022 2022
£ £ £ £
Tangible fixed assets 339,608 4,052 329,166 672,826
Cash at bank and in hand 175,165 463,608 (4,052) 634,721
Other net current assets/(liabilities) (39,514) - (39,514)
Total 475,259 467,660 325,114 1,268,033
Unrestricted Designated Restricted
funds funds funds Total
2021 2021 2021 2021
£ £ £ £
Tangible fixed assets 182,507 5,158 335,023 522,688
Cash at bank and in hand 244,500 342,502 587,002
Other net current assets/(liabilities) (64,233) (64,233)
Total 362,774 347,660 335,023 1,045,457

FREE RESERVES
2022 2021
£ £
Unrestricted Funds 942,919 710,434
Held as Fixed Assets (339,608) (182,507)
Available funds 603,311 527,927
Designated funds:
Building& Development Fund (139,019) (85,000)
Development Fund (9,019)
Environmental Improvements Fund (75,000) -
Shaw Fund (43,641) (43,641)
Contingency Fund (210,000) (210000)
Free Reserves 135,651 180,267

2022 2021
£ £
Not later than 1 year 6,829 6,465
Later than 1 year and not later than 5 years 13,276 16,300
20,105 22,765