2023-03-31-accounts - Emmaus Mossley

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

EMMAUS MOSSLEY	EMMAUS MOSSLEY	EMMAUS MOSSLEY
(A Company	Limited	by Guarantee)
TRUSTEES' REPORT
Health R Safety at Work
Health g Safety for Operatives
Digital Skills
Fire Warden Training
Searching for Jobs Level 2
COSHH Training
Painting 5 Decorating
CSCS
Safeguarding Children Level 2
Equality Diversity R Inclusion
BTEC Level 1:Construction
BTEC Level 1:Health &.Safety in Construction
Environment
First Aid Training
NVQ Customer Service Level 2
NVQ Warehousing Level 2
Conflict Resolution
Level 3 Award in Teaching

					Total Funds	Total Funds
			Unrestricted	Restricted
			Funds	Funds	2023	2022
		Further Details	E	E	f	E
INCOME FROM:
Donations and legacies		(3)	21,598		21,598	9,353
Charitable Activities		(4)	778,617		778,617	766,591
Investment Income		(5)	1,323		1.323	59
TOTAL INCOMING	RESOURCES		801,538		801,538	776,003
EXPENDITURE ON:
Chantable Activities		(6)	638,688	9,907	648,595	553,427
TOTAL RESOURCES EXPENDED			638,688	9,907	648,595	553,427
NET INCOME I (EXPENDITURE)			162,850	(9,907)	152,943	222,576
RECONCILIATION	OF FUNDS:
Brought forward			942,919	325,114	1,268,033	1,045,457
Transfers between	funds
Carried forward		(18)	1,105,769	315,207	1,420,976	1,268,033

				2023	2022
			Notes	f	E
Fixed assets:
Tangible assets			(12)	683,057	672,826
Total fixed assets				683,057	672,826
Current assets:
Debtors			(13)	19,636	96,942
Cash at Bank & in Hand				781,250	634,721
Total current assets				800,886	731,663
Liabilities:
Creditors: Amounts	falling	due within one year	(14)	62,967	136,456
Net current assets or liabilities				737,919	595,207
Total assets less current		liabilities		1,420,976	1,268,033
Creditors: Amounts	falling	due after more than one year	(16)
Total net assets or	liabilities			1,420,976	1,268,033
The funds ofthe charity:
Restricted income funds			(18)	315,207	325,114
Unrestricted income	funds		(18)	1,105,769	942,919
Total charity funds				1,420,976	1,268,033

	FOR THE YEAR ENDED 3	1 MARCH 2023
		2023	2022
		f	f.
Cash flows from operating activities		187,027	226,567
Net cash provided by operating activities
Cash flows from investment activities:
Dividends and interest from investments		1,323	59
Purchase of property, plant and equipment		(41,821)	(178,907)
Net cash applied to investing activities		(40,498)	(178,848)
Change in cash and cash equivalents during	the year	146,529	47,719
Cash and cash equivalents at the beginning	of the year	634,721	587,002
Cash and cash equivalents at the end of	the year	781,250	634,721
NET CASH FLOW FROM OPERATING ACTIVITIES
		2023	2022
		f
Net outgoing resources		152,943	222,576
Depreciation of tangible fixed assets		31,590	28,769
Investment income		(1,323)	(59)
Decrease/(increase) in debtors		77,306	(77,420)
Increase/(decrease) in creditors		(73,489)	52,701
Net cash provided by operating activities		187,027	226,567

3.DONATIONS	3.DONATIONS	3.DONATIONS	AND LEGACIES	AND LEGACIES
					Unrestricted	Restricted
					Funds	Funds	Total Funds	Total Funds
					2023	2023	2023	2022
					E		f	E
Donations		and Gift		Aid	21,598		21,598	9,353
					21,598		21,598	9,353
Previous	reporting			period
					Unrestricted	Restricted
					Funds	Funds	Total Funds
					2022	2022	2022
					E	8	F
Donations		and Gift		Aid	9,353		9,353
					9,353		9,353
4. INCOME FROM				CHARITABLE ACTIVITIES
					Unrestricted	Restricted
					Funds	Funds	Total Funds	Total Funds
					2023	2023	2023	2022
					E		F
Garden	Project income				3,431		3,431
Housing	Benefit				156,274		156,274	123,548
Student	Placement			Fees				630
Emmaus		UK						28,122
Rental Income					1,040		1,040	660
Trading	Income				601,869		601,869	514,965
Small Grants					16,003		16,003
Restricted		Grants.
The Clothworkers				Foundation				40,000
Garfield	Weston							17,000
Emmaus		UK Warehouse						30,000
HMRC CJRS								4,523
Tameside		MBC						3,143
Tameside		MBC	Restart					4,000
					778,617		778,617	766,591

Previous	reporting	period
			Unrestricted	Restricted
			Funds	Funds	Total Funds
			2022	2022	2022
			E		F
Housing	Benefit		123,548		123,548
Student	Placement	Fees	630		630
Emmaus	UK		28,122		28,122
Rental Income			660		660
Trading	Income		514,965		514,965
Restricted Grants:
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
			667,925	98,666	766,591

6.EXPENDI	TURE	ON CHARITABLE ACTIVITIES
				Provision of
				Services to
				Homeless
				Persons	Total Funds	Total Funds
			Notes	2023	2023	2022
				f	f.	f
Building Repairs		K Maintenance		4,661	4,661	9,629
Cleaning &	Hygiene			1,820	1,820	1,571
Council Tax				1,594	1,594	1,724
Depreciation				31,590	31,590	28,769
Minor Equipment				2,288	2,288	548
Insurance				9,104	9,104	8,854
Rates				2,086	2,086	1,487
Security				9	9	43
Servicing				10,458	10,458	10,424
Utilities				38,225	38,225	38,319
Waste Disposal				7,101	7,101	1,832
Community	Expenses			10,479	10,479	1,581
Subscriptions				11,125	11,125	6,821
Solidanty (Grants		to Institutions)	(8)	10,679	10,679	3,179
Companions	Expenses			121,218	121,218	105,115
Governance	Costs		(7)	1,485	1,485	1,987
Trading Costs				45,243	45,243	24,727
Wages 8 Salaries				318,234	318,234	278,398
Travel				885	885	315
Volunteer Expenses				288	288	311
Vehicle Running		Costs		8,558	8,558	11,985
Support Costs			(7)	11,465	11,465	15,808
				648,595	648,595	553,427
Restricted	funds				9,907
Unrestricted	funds				638,688	553,427
					648,595	553,427

7.SUPPORT AND	GO		VE	RNANCE C	OSTS
							Provision	of
							services	to
							Homeless
							Persons		Total				Total
							2023		2023				2022
									E				E
Support costs
Bank Charges							1,479		1,479				5,207
Loan Interest														912
Printing, postage and			stationery				1,212		1,212				1,163
Office costs							3,234		3,234				2,938
Payroll costs								920			920		1,079
Telephone							4,620		4,620				4,509
TOTAL SUPPORT COSTS							11,465		11,465				15,808
Governance costs
Accountancy fees							1,485		1,485				1,386
Legal and professional															571
Trustees' costs															30
TOTAL GOVERNANCE			COSTS				1,485		1,485				1,987
8.GRANTS TO INSTITUTIONS (SOLIDARITY)
						Unrestricted	Restricted
						Funds	Funds		Total Funds				Total Funds
						2023	2023		2023				2022
						E			E				E
Provision of services			to	Homeless	Persons	3,980			3,980				(254)
Relief of Poverty						6,699			6,699				3,433
						10,679			10,579				3,179
									Tota	I			Total
									2023				2022
									E				E
Practical Action												100
Sightsavers												250
Tameside Community			Computers									362
UK Education 8 Faith			Foundation												100
London Legal Support			Trust												50
The Big Give												500
UNHCR												468
Fairtrade Mossley												400			150
The Anthony Seddon			Fund									100
Emmaus UK													3,133
British Heart Foundation									1,050
Richard Travel															46
British Red Cross												100
Doctors Without	Borders											300
Invisible Cities												140
Disasters Emergency			Fund												500
South Staffordshire		Refunded											(5,000)
Action Together															200
St John's Chrysostoms				Parish Church											200
Mossley Soup										1,000
Freedom from Torture												250			(200)
Mossley Town Team Emmaus South Manchester										1,000 1,oso			a,ooo
Qxfam												300
Mossley Food Bank Solidarity Vouchers		for		Schools					2,400 10,679				500 500 3,179

				Activities	Activities	Activities
				undertaken			Grant funding	Support
				directly			ofActivities	Costs	Total	Total
				2023			2023	2023	2023	2022
							F	E	E	F
Provision of services		to
Homeless Persons					626,451		3,980	11,465	641,896	549,994
Relief of Poverty							6,699		6,699	3,433
					626,451		10,679	11,465	648,595	553,427
9.DIRECT AND	TOTAL COSTS
								Provision of
								services to
								Homeless
								Persons	Total	Total
								2023	2023	2022
								F	E	E
Trading costs								53,801	53,801	36,712
Companion costs								153,501	153,501	116,696
Pro pe rty costs								77,346	77,346	74,431
Employee &Volunteer			Costs					319,407	319,407	279,024
Depreciation								31,590	31,590	28,769
Direct costs								635,645	635,645	535,632
Support costs								11,465	11,465	15,808
Governance costs								1,485	1,485	1,987
Total costs								648,595	648,595	553,427
10.NET INCOMING		RESOURCES/(RESOURCES				EXPENDED)
This is stated	after	charging:
									2023	2022
Depreciation	of tangible			fixed assets owned	by	the charity			31,590	28,769
Accountancy	fees								1,485	1,386
									31,590	28,759

				2023 No.	2022 No.
Management and administration	staff
Direct charitable staff
				12
No employee received remuneration		amounting	to more than E60,000 in either year.
				2023	2022
				F	F
Wages and Salaries				290,669	249,079
Holiday Pay Accrual				(3,871)	3,871
Emmaus UK				2,500	2,500
Social Secunty Costs				20,775	17,818
Pension Costs				8,161	5,130
				318,234	278,398
Chantable activities				318,234	278,398
Supporicosts
				318,234	278,398

12.TANGIBLE FIXEDAS	SETS
			Freehold	Motor		Office
			Property	Vehicles		Equipment	Total
Cost			E	E		E	E
At 1 April 2022			1,318,575	42,	980	55,067	1,416,622
Additions			40,404			1,417	41,821
Disposals
At 31 March 2023			1,358,979	42,980		56,484	1,458,443
Depreciation
At 1 April 2022			654,006	40,870		48,920	743,796
Charge for Year			28,376		527	2,687	31,590
Eliminated on Disposals
At 31March 2023			682,382	41,397		51,607	775,386
NET BOOK VALUE
At 31March 2023			676,597	1,583		4,877	683,057
At 31 March 2022			664,569	2,110		6,147	672,826
13.DEBTORS
						2023	2022
						E	E
Other Debtors						11,917	88,850
Prepayments and Accrued	Income					7,719	8,092
						19,636	96,942
Debtors and prepayments	related to restricted	funds	Enil (2022:Enil), and	unrestricted		funds E19,636(2022:E96,942)

														2023	2022
														f	f
Loans															97,588
Trade Creditors														14,735	10,549
Other Creditors															3,078
Social Security and		Other	Taxes											5,407	100
Holiday Pay Accrual														3,462	3,871
Deferred	Income													37,863	19,830
Accruals														1,500	1,440
														62,967	136,456
15.DEFERRED INCOME
Deferred	income comprises			grants and other					income that covers		a penod	beyond	the year	end
Balance	as at 1 April 2022													19,830
Amount	released to	income		earned		from	charitable			activities				(19,830)
Amount	deferred in	year												37,863
Balance	at 31 March 2023													37,863
16.CREDITORS: AMOUNTS				FALLING AFTER MORE						THAN ONE YEAR
														2023	2022
														f	F.
Bounce	Back Loan
Emmaus	UK Loan
17.FINANCIAL INSTRUMENTS
														2023	2022
														f	F
Financial	assets measured			at	amortised		cost							800,886	731,663
Financial	liabilities	measured			at amortised			cost						62,967	136,456
Financial	assets consist ofcash and other							debtors
Financial	liabilities	consist	oftrade creditors,						other	creditors and	accruals.
18.STATEMENT OF FUNDS
Analysis	of movements		in unrestricted					funds		Balance at 1		Incoming		Resources		Balance at 31
										April 2022		Resources		Expended	Transfers	March	2023
										f			f	f	f	f
General	Funds									475,259		801,538		(562,332)	(257,337)	457,128
Designated Funds: Building & Development Fund Environmental Improvements Fund										139,019 75,000				(76,356)	67,337 100,000	130,000 175,000
The Shaw Fund											43,641						43,641
Contingency Fund										210,000 467,660				(76,356)	90,000 257,337	300,000 648,641
Total Unrestricted		Funds								942,919		801,538		(638,688)		1,105,769

Analysis of movements	Analysis of movements	Analysis of movements	in unrestricted	in unrestricted	in unrestricted
						Balance at 1	Incoming	Resources		Balance at 31
						April 2021	Resources	Expended	Transfers	March 2022
						f	E	f	f	f
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
Analysis of movements			in restricted		funds
						Balance at 1	Incoming	Resources		Balance at 31
						April 2022	Resources	Expended	Transfers	March 2023
						f		f		f
Tudor Trust (Land	Purchase)					75,000				75,000
Tudor Trust Building		Purchase)				34,990		(1,500)		33,490
English Partnership						51,660		(2,060)		49,600
National Lottery						163,464		(6,347)		157,117
						325,114		(9,907)		315,207
Previous reporting	period
Analysis of movements			in restricted		funds
						Balance at 1	Incoming	Resources		Balance at 31
						April 2021	Resources	Expended	Transfers	March 2022
						f		f		E
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

			Unrestricted	Designated	Restricted
			funds	funds	funds	Tota I
			2023	2023	2023	2023
			F	E	E	E
Tangible	fixed assets		363,798	4,052	315,207	683,057
Cash at bank and		in hand	136,661	644,569		781,250
Other net current		assets/(liabilities)	(43,331)			(43,331)
Total			457,128	648,641	315,207	1,420,976
Previous	reporting	period
			Unrestricted	Designated	Restricted
			funds	funds	funds	Total
			2022	2022	2022	2022
			E	E	f	p
Tangible Cash at	fixed assets bank and in hand		338,502 176,271	5,158 462,502	329,166 (4,052)	672,826 634,721
Other net current		assets/(liabilities)	(39,514)			(39,514)
Total			475,259	467,660	325,114	1,268,033

FREE RES	E	RVES
					2023	2022
					E	E
Unrestricted		Funds			1,105,769	942,919
Held as Fixed		Assets			(363,798)	(338,502)
Available funds					741,971	604,417
Designated	funds:
Building g	Development		Fund		(130,000)	(139,019)
Environmental		Improvements		Fund	(175,000)
Shaw Fund					(43,641)	(75,000)
Contingency		Fund			(300,000)	(210,000)
Free Reserves					93,330	180,398

22. OPERATING LEASE COMM	ITMENTS
At 31March 2023 the chanty	had future	minimum	lease payments	under non-cancellable	operation leases,	as follows:
					2023	2022
					E
Not later than 1year					10,547	6,829
Later than 1year and not later	than 5 years				11,176	13,276
					21,723	20,105