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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|
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|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|||
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||||||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|
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|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|funds||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||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|