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|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|
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||**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|
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|**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|
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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
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|||||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|
|TOTAL**RESOURCES 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|MARCH**2022**||
|---|---|---|
||**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)|
|**Net**cash 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 equivalents**at**the end**of**the 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|
##
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##
##
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##
##
##
##
##
##
##
##
##
##
##
##
##
##
|Unrestricted
Restricted|
|---|
|Funds
Funds
Total Funds Total**Funds**|
|**2022202220222021**|
|£
£
£
£|
|9,353
9,353
27,605|
|9,353
-
9,353
27,605|
||Funds
**2022**
£|Funds
**2022**
£|Tot
|al Funds
**2022**
£|Total**Funds**
**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 THAN**ONE 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|March**2022**|
||£|£|£|£|£|
|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||Balance**at**31|
|---|---|---|---|---|---|
||April**2020**|Resources|Expended|Transfers|March**2021**|
||£|£|£|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|
|Analysis**of**movements in restricted fund|s||||||
|---|---|---|---|---|---|---|
||Balance at 1|Incoming|Resources|||Balance**at**31|
||April**2021**|Resources|Expended|Transfers||March**2022**|
||£|£|£|£||£|
|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|
##
##
||Balance**at**1|Incoming|Resources||Balance at 31|
|---|---|---|---|---|---|
||April**2020**|Resources|Expended|Transfers|March**2021**|
||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|
##
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##
||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`|