Registered Number: 03183985
Charity number: 1055036
EMMAUS MOSSLEY
(A Company Limited by Guarantee)
TRUSTEES REPORT AND FINANCIAL STATEMENTS
For the Year Ended 31 MARCH 2024

EMMAUS MOSSLEY
(A Company Limited by Guarantee)
CONTENTS
Page
Reference and Adminlstratlve D8tsils of the Charlty, its Trustees and Advisers
Trustees. Report
Independent Examiners Report
Statement of Financlal Acttvltles
io
Balance Sheet
li
Cash flow statement
12
Notes to the Financlal Statements
13-26

EMMAUS MOSSLEY
(A Company Limited by Guarantee)
TRUSTEES. REPORT
"REFERENCE AND ADMINISTRATIVE DEfAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
For the Year Ended 31 March 2024
Trustees
R Al-Hamdani
M Clark
R Davies
AW Kilburn
Chair
C Lyness
I Williamson
D Chauhan
A Ritchie
E Young
M Mitchell
E Brandon
Company Secretary
Treasurer
Vice Chair
E Christie
(Director only)
Company registered number
03183985
Charity registered number
1055036
Registered and principal office
Longlands Mill, Queen Street, Mossley, Ashton-under-Lyne, OL5
Company secretary
I Williamson
Key management personnel
CEO-A Hill
Community Manager- M Lynott
Retail Manager- H Hodkinson
Finance Officer- A France
Independent examiner
Community Accountancy Service Limited, The Grange, Pilgrim Drive, Beswick, Manchester, Mll 3TQ
Bankers
The Co-operative Bank. 1 8alloon Street. Manchester. M60 4EP
CAF Bank Ltd. 25 Kings Hill Avenue. West Malling, Kent, MW19 4JQ
Scottish Widows, 67 Morrison Street, Edinburgh, EH3 8YJ

EMMAUS MOSSLEY
(A Company Limited by Guarantee)
TRUSTEES, REPORT
The Trustees (who are also directors of the charity for the purposes of the Companies Art) present
their annual report together with the audited financial statements of Emmaus Mossley Limited (the
st
charity) for the year ended 31 March 2024. The Trustees confirm that the Annual Report and
financial statements of the charity comply with the current statutory requirements of the charit(s
governing documents and the provisions of the Statement of Recommended Practice (SORP)
"Accounting and Reporting by Charities 2019"
Emmaus Mossley is a charitable company limited by guarantee, constituted under its Memorandum
and Articles of Association dated 10 April 1996 as amended on 19 January 1999, 17 October 2000
and 22 November 2018.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Objectives and activities
The aims of Emmaus Mossley are to alleviate and relieve poverty, hardship, distress and to provide
accommodation for the poor and homeless for the public benefit. This is achieved by providing a
home, meaningful work. training, and support at Longlands Mill, Mossley.
The main activity is resourced by revenue earned from a social enterprise based on recycling and
from housing benefit. The former earned us £647,317 in the past financial year. Whilst housing
benefit brought in £125,919 in the year ending 31 March 2024.
The sums raised primarily support a staff team which covers companion support, the successful
operation of the social enterprise and administrative support, this cost £358,940 in the past year.
We measure success for companions in relation to our aims as follows-
al The number of homeless people helped by Emmaus Mossley in a year 49 compared to 42 in
2022/23).
bl Occupancy rates. The target occupancy is 95% and this year we averaged 90%195% for
20221231.
c} Successful completion of training courses:
2023124
25
2022123
31
Manual handling
ESOL
Accident Reporting
Mental Health Awareness
CBT
Stress Awareness
Active Listening
Employability Pathways
Whistleblowing
Cyber Security Awareness
Anger M3n3gement
Anii Bribery
Level l Food Safety & Hygiene
Level 2 Food Safety & Hygiene
Level 3 Food Safety & Hygiene
Drug & Alcohol Awareness
Anti Money Laundering
13

EMMAUS MOSSLEY
(A Company Limited by Guarantee)
TRUSTEES, REPORT
Banksman Essentials
Bomb Threats and Suspicious Packages
Fire Warden Training
Bullying & Harassment for Employees
Bullying & Harassment for Managers
Communication in Care
Communication Skills
Safeguarding Children Level 2
Electrical Safety
Emergency First Aid at Work
Equality and Diversity in Care
Eye Protection
Fire Awareness
First Aid Appointed Person
Fluids and Nutrition in Care
Food Allergy Awareness
Food Safety & Hygiene
Fraud Prevention
GDPR UK: Advanced
General Workshop Safety
Health & Safety for Managers & Supervisors
Health & Safety Essentials
Health & Safety in Care
Infection Prevention & Control
Infection Prevention & Control in Care
Ladder Safety
Legionella Awareness
LOLER
Manual Handling (incl Tyres}
Medication Awareness (Care)
Mindfulness
Modern Slaverv
New & Expectant Mothers at Work
Noise Awareness
Org3nisation Skills
Person Centred Care
Personal Protective Equipment {PPE)
Prevent Dutv
Privacy and Dignity in Care
Problem Solving
PUWER
Setting Goals
Teaching Nutrltlon
Time Management
Working in Confined Spaces
Equality Diverslty & Inclusion
Customer Service
Consumer Rights for Retailers (Goods)
22
14

EMMAUS MOSSLEY
(A Company Limited by Guarantee)
TRUSTEES, REPORT
COSHH
cscs
First Aid Training
NVQ Customer Service Level 2
NVQ Warehousing Level 2
Digital Skills
Display Screen Equipment
Duty of Care
Conflict Resolution
Level 3 Award in Teaching
dl Achieving successful move into employment and other accommodation (3 companions left
during the year compared to 14 in the previous year).
e} Emmaus UK have undertaken a new strategic review. Emmaus Mossley participated in this
work and agreed to an independent governance review. Trustees have agreed a programme
of work to ensure progre55 and achievement of best practice in accordance with NCVO
guidelines.
Solidarity. "Serve those who are less fortunate before yourself. Serve first those who suffer most"
(Emmaus Mossley manifesto).
Solidarity with those in need is one of the primary purposes of Emmaus Mossley and during the year
the community has continued its commitment to the relief of poverty and homelessness at home
and abroad not only through solidarity payments {£13,631 in 2023/24 compared to £10,679 in
20221231 but also acts of solidarity amounting to 459 companion hours in 2023/24 and 422
companion hours in 2022/23 and donated goods this amounts to £6,675 in 2023124 and £6,681 in
2022/23. Solidarity grants are awarded after consideration by the Solidarity Committee.
It is intended to produce an impact report in future to allow a more detailed reporting analysis.
Trustees have reviewed the Charity Commission's published guidance on public benefit
requirements in light of recent events to ensure that it is complying with best practice.
Emmaus Mossley benefits from the invaluable sUPPOrt of on average 30 volunteers who assist in
many areas of the social enterprise which provides revenue to SUPPOrt our charitable artivities, they
provide support in the workshop are3. an upcycling group, driver collections, valuing and sorting
donations, manning the collectables retail area and with IT support.
Achievements and performance
The non-financial highlights of the year are contained within the above objectives and activities
paragraphs.
We have Started the year with 23 companions on l April 2023. 20 arrived durin6 tlie year and 17 left,
leaving us with 26 companions at 31 March 2024.
In addition to helping the above companions from being homeless we ran a total of 75 course5 With
141 in attendance, this is without taking into account the solidarity sums outlined above.

EMMAUS MOSSLEY
(A Company Limited by Guarantee)
TRUSTEES, REPORT
Financlal Review
On a total funds. basis, we made a deficit of £5,586. This represents a downturn on previous recent
vears {profit in 2022/23 £152,943, profit in 2021/22 £222,576).
The budget for 2024/25 currently shows a surplus of £7,698 which is working towards our aim of
financial sustainability. We intend to review this in the light of the pandemic and our new Business
Plan will reflect our aspirations.
Reserves policy
Emmaus Mossley recognises the need to maintain an adequate level of unrestricted reserves to
secure the organisations future viability. The board's policy is that a reasonable level of reserves is
required for the following reasons:
To absorb short term setbacks such as reduction in income or unexpected expenditure.
To finance further working capital costs such as improvements and additions to retail areas
to expand the social enterprise.
To cover the working capital required to fund uneven flows of income and expenditure.
To cover the costs of investing in staff training and development.
To improve seniices and the efficiency of the charity and to retain employees.
To cover the costs of developing new services.
To set aside funds for investments in appropriate capital assets such as workshop or IT
equipment and premises requirements.
The need for reserves has to be balanced against the following factors:
The need to be seen as a responsible charity by local and central government. sponsors, and
the Charity Commissioners.
The need to avoid the accusation of creating excessive surpluses or accumulating large
surpluses for which there is no future planned requirements or that bears no relation to the
organisation's charitable aims.
In line with this policy there is a designated contingency fund of £300,000, which is roughly
equivalent to 6 months of unrestricted expenditure. a building and development fund of £107,337
and an environmental improvements fund of £140,186.
There is a further designated fund set aside to improve the position of companions at Emmaus
Mossley, this amounts to £43,641 at 31" March 2024.
There is a further £172.837 of unrestricted funds held as free reserves. The organisation is aiming to
retain sufficient reserves to meet contingencies and liabilities and this amount is to be reviewed
annually and monitored at each meeting of the Board. The Board has always aimed to retain
sufficient reserves to meet contingencies and liabilities. Trustees are acutely aware of the need to
balance an approach to reserves which recognises key risks but also emphasises an approach to
expenditure and investment consistent with our overall aims and objectives.

EMMAUS MOSSLEY
IA Company Limited by Guarantee)
TRUSTEES, REPORT
Going concern
After making appropriate enquiries the trustees have a reasonable expectation that the charity has
adequate resources to continue in operation existence for the foreseeable future. Further details
regarding the adoption of the going concern basis can be found in the accounting policies.
Future plans
Emmaus Mossley is an ambitious and forward looking organisation with plans and programmes of
action designed to improve overall organisational performance. In p3rticular we have developed a
programme of capital investment to maintain and enhance the premises and improve the living
conditions provided to companions. We are also continuing to develop our retail and commercial
operation with the purchase of new vans a priority. The warehouse has added significantly to the
offer we provide but there remains more to be done to maximise the potential benefit it can bring.
There is also a continuing drive to broaden and strengthen our work with companions in relation to
training. personal development and health.
The coming year will see a thorough review and revision of our strategic objectives and business
plan priorities. No major changes are anticipated to priorities at this stage but the process of
consultation with stakeholders will provide every opportunity for fresh thinking and new
perspectives to be embraced.
Risk management
Emmaus Mossley has based its risk management policy on that developed by Emmaus UK. The major
areas of risk are identified as:
The income from sales and housing benefit on which the project relies might reduce with
consequences for cash flow and payroll commitment.
General financial risks such as sudden high expenditure le.g., need to make building repairs):
operational risks such as programme performance. staff skills and IT systems. External risks
including the need to comply with employment legislation and the risks associated with
giving assistance to third parties.
The risk of injury to a person who would be eligible for compensation. The possibility of a
person or organisation taking the board to court which would create the need to employ
legal expert to prepare and conduct a defence.
Loss of key personnel and the need to ensure organisational resilience over a period when
significant change can be anticipated.
Welfare reform and regulatory changes in the context of potential political change at a
national level.
Risk management is central to the work of the board and informs key business decisions at every
stage. The priorities for action are driven by an assessment of risks and vulnerabilities. By way of an
example the emphasis currently given to building organisational resilience and succession planning is
a direct consequence of a thorough evaluation of short to medium term risk analysis.
Structure• governance, and management
The board of trustees of Emmaus Mossley are responsible for its governance, activities, assets and
working practice as laid down in its constitution and governance documents.

EMMAUS MOSSLEY
(A Company Limited by Guarantee)
TRUSTEES, REPORT
Trustees have final responsibility for the management of Emmaus Mossley and are responsible for
policy decisions. Staff are responsible for the operational implementation of policy decisions and for
the day to day running of the community.
A priority has been given to succession plannin£ developing overall capacity and building resilience
within the organisation. The profile of both trustees and staff suggest that significant change can be
anticipated within the short to medium term. Ensuring a smooth transition and developing an
organisational structure capable of ensuring continuity of service delivery are major prioritie5.
Emmaus Mossley has continued to play an active and leading role in the development of Emmaus
more widely: locally, nationally, and internationally. We remain committed to the concept of
Solidarity and aim to increase both our financial contributions and our overall levels of activity year
on year. We have contributed significantly at every level to initiatives promoted by Emmaus UK
designed to enhance and improve the performance of the charity.
Trustees are responsible for setting the pay and remuneration of key staff personnel. A
remuneration review panel consisting of the Chair, Vice Chair, Treasurer, and company secretary
takes into account internal staff salary ranges, local market rates. comparisons with other relevant
organisations and benchmarking based on PDR objectives and appraisal. The Panel's
recommendations go forward to the full board for consideration and final decision making.
Emmaus Mossley is a company limited by guarantee but is a member of Emmaus UK Federation and
takes into account its recommendation when making decisions on 3dopting policies and procedures.
The charity had no fundraising activities requiring disclosure under S162A of the Charities Act 2011.
The Trustees are looking to apply the Charity Governance Code, which was published by the Charity
Commission in July 2017. The trustees will review the code, the extent to which the charity applies
and the code and areas for potential improvement over the coming months.
Investment Policy
The Trustees have implemented a conservative policy to invest working capital in interest-bearing
accounts. We remain committed to a policy which ensures that the majority of our funds are
covered by the FSA £85,0(K) deposit guarantee.

EMMAUS MOSSLEY
(A Company Limited by Guarantee)
TRUSTEES, REPORT
Trustees, Responsibilities Statement
The trustees (who are also the directors of Emmaus Mossley Limited for the purposes of company
lawl are responsible for preparing the Trustees, report and the financial statements in accordance
with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice).
Company 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 incoming resources
and application of resources, including the income and expenditure, of the charitable company for
that period. In preparing the financial statements, the trustees are required to:
Select suitable accounting principles and then apply them consistently;
Observe the methods and principles 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 responsible 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 also responsible for
safeguarding the assets of the charity and taking reasonable steps for the prevention and detection
of fraud and other irregu13rities.
A.W. KILBURN
Chair
rd
Date: 3 September 2024

Independent examiner's report to the trustees of EMMAUS MOSSLEY
st
I report on the accounts of the company for the year ended J l March 2024, which
are set out on pagesl O to 26.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are
responsible for the preparation of the accounts. The trustees consider that an audit is not
requKred for this year under section 144(2) of the Charities Aci 2011 (the 201 l Act) and that an
independent examination is needed. The charity is required by company law to prepare accrued
accounts and I am qualified to undertake the examination by being a qualified member of The
Association of Chartered Certified Accountants.
Having satisfied myself that the charity is not subject to audit under company law and is
eligible for independent examination, it is my responsibility to:
examine the accounts under section 145 of the 201 l Act '
to follow the procedures laid down in the general Directions given by the Charity
Commission under section 145(b) of the 2011 Act. and
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the
Charity Commission. An examination includes a review of the accounting records kept by the
charity and a comparison of the accounts presented with those r¢cords. It also includes
consideration of any unusual items or disclosures in the accounts, and seeking explanations
from you as trustees concerning any such matters. The procedures undertaken do not provid¢
all the evidence that would be required in an audit and consequently no opinion is given as to
whether the accounts present a 'true and fair view, and the report is limited to those matters set
out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
{ l ) which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with section 386 of the Companies Act 2006.
to prepare accounts which accord with the accounting records, comply with the
accounting requirements of section 396 of the Companies Act 2006, , and
with the methods and principles of the Statement of Recommended Practice:
Accounting and Reporting by Charities have not been met; or
(2) to which, in my opinion, attention should be drnwn in order to enable a proper
understanding of the accounts to be reached.
AM King FCCA
Community Accountancy Service Ltd
The Grange, Pilgrim Drive. Beswick, Manchester. Ml 13TQ
Date: Jrd September 2024

EMMAUS MOSSLEY
IACompat)y Umlted by Guaraffte*l
10
STATEMENT OF FINANCIAL ACTIVITIES
in
ratin
an Income and Ex
nditureActount
For The Year Ended 31 March 2024
Total Funds
Total Funds
Funds
Funds
2024
2023
Dthls
INCOME FROM..
O(matS(M7S and legxies
Charitable Activities
Investment IntA
TOTAL INCOMING RESOURCES
131
141
21.381
802.229
3.768
827,378
21.361
8￿2.229
3.766
827378
21.598
778.617
1.323
801,538
EXPENDITURE ON..
Chariiable AfAivMes
161
823.057
9.9J7
832.964
648.595
TofAL RESOURCES EXPENDED
823,057
9.9)7
832.964
648.595
NET INCOME I IEXPENDITUREI
4.321
19.9071
15.5861
152,943
RECONCIUATION OF FUNDS:
Brought foThvard
1,105.769
315,207
1.420.976
1.268,033
Transfers te￿ fuThls
Carrfed f<)rward
I,iio,
305.3(1) 1.4153
1,420,976
State￿￿￿off￿w￿al ￿tlY￿e5 irdudes all gains losses rwnised in tt)&￿. All irxyfft
expe￿iture derive frDm contsnuing adivibes
The Dotes on pagas 13to 26 f(m W1 (rft￿ fina￿485 si*errwts.

EMMAUS MOSSLEY
IACompanytimited by Guarantee)
11
BALAN¢e SHEET
As at 31 March 2U24
Company Regi5tr*ion Number 03183965
F6xed a8sets'.
T￿Ible a￿ets
Total tixed assels
112)
653,229
683.057
683.057
¢urrent assets:
Debtors
Cash at Bank & in Fland
Totsl ￿rrent 8ssets
113)
19.636
781.250
81X).8B6
808.703
8Z&.IY33
LSabllfjtSe5'.
Creditors." Arnunts fa117pvJ thjewithin one year
66.872
62.967
Net curfent assets or Ilabi11118S
762.161
737.919
Total assets les5 Gurrent liabilthe5
1.415.39)
1.420.976
c￿￿rtors.' Amounls klliry one ye8r
1161
Total nota88ets orll8bllltles
1,415.N)
1.420.976
The fund8 ofthe chaffty..
Resrricred income funds
1181
315.207
Unrestricted inconie funds
118}
1.110.tY3D
1.105.769
Total charity funds
1,415.39)
1.420.976
For the period in questian the £ompanywa5 entitled to the eywption conferTed by 5ertS0Tr 477 of the Companies Act 2(K)6. and
th3t no notice h8S teen deposited under section 476 in relation to its accountsforthe financial year- 3nd the ditectors
acthowledge their responslbllilies for
- complwng with the ￿qUirements of the CompaniesAct 2(Th Ymth respea to accowrting record5 andthE preparation of accounts.
The financial statements hève been prepared in accord3ncE With the pro￿￿¢}￿5 3Oicat4e to COfflP3nie5 subject to the small
companies, regime and in accordance with the prw54oll5 of 102.
The financial statement5 were approved and authorised for issue tythe Trwtees 3rd September 2024
3nd sisned ¢n their behalf by..
AW lfjlbum
The pages 13 to 26frrn wt Lltr*se firwal smemwts.

EPIJMAU5 MOS5LEY
IA Company itmited byGuaraffteel
12
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Cash flows from operating %tivilies
28.314
187.027
Net cash pro¥lded by operntlng actlvitips
Cash flows frorn inveslryEtrt ad￿rt￿$.
DivKlend$ 2Tr1 interest trorn invèsknents
Purc*ase of woperty. grNI equipment
4.6291
{41,8211
Netca8h applled to InvestlDg actfvib
140.4981
Change In cash 8TrJ c8sb equiv*rrts during Ihe
27,453
146.529
Ca£h and cash equhfaleffls at the begir¥wry of thè y
781.250
634.721
Cash and cash equlvalents atthe e￿1 of th& year
808.703
781250
NET CASH FLOW FROM OPERAnNG ACTWMES
2024
20rJ
Net outgolng resources
Depreciation of tangible fixed assets
Investtnent Income
Decreasellincreasel in debtors
IncreaselldecTeasel creditors
15.5B6)
34.1￿7
(3.7681
1fj941
152.943
31.WJ
11.3231
77.X
173.4891
Net tash provlded by operaiiNgaetl¥lti
28.314
187.1)27
The pages 1310 26fm M crfthese firwai stab)*￿.

EMMAU5 MO55LEY
IA Comparky Limtted byGuwatrteel
13
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 March 2024
I. GENERAL INFORMATtON
Emmaus Mossl&y is a r89lsi8r￿I (tharftyya"rKJ L(xyJia￿s Mill, Pknsltyt¢ aTKI 5UPWrt
worldwde Emmaus rnodel.
Tre charity is a company limrted by gu￿￿ee is In EngU* W&*s. The aYOres5 ofib re￿$(£r￿a offKt is
Longlands Mill. Queen street. Asht0￿￿nder-LY1￿. OL5 9AH. Tr*tsu#ees ctiNllerthe ￿rty kn be a publlc *￿ty.
2. ACCOUNTING POLKIES
2.1 BASIS OF PAEPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordance w¢th the statement of Re(ommenL*d Practice
ISORPI. Accounting and Reporting by(haTibes' wblithed 2019. the Cr*npanies Aci 20[￿ and finanual ReFxKting Standard
102 IFRS 1021.
the trustees hive reviewed the level of reserves avallable to the charity and consider tt appropriate forthe chartty to prepare its
accounts on the 80ing concem bags. The current level of reserves takes into 31count the Ti5k Fxised by falling levels of Housing
Benefit and the potentlal f￿t￿re loss of that income stream %wth the 8ovemrnent th8n8es to the weltsre system and the
introduttion of Universal Credit.
2.2 TANGIBLE FIXED ASSETS AND DEPRECIATION
All assets costing mre than £i,oriJ arecapitalised.
Tan8ible fixed a￿ets I￿ SEated at £05t le55 depr￿lation. Oek¥eoation is Pro￿1ded at rates calcul8ted to write off the cost of
fixed a55et5. less Eheir estimated residual walue. (wertheirexpected L￿eful lives on thE followi￿ bas
Freehold Property & Fixture5
Motor Vehicles
Office EqulpmeftE
2%- 15% siraight line
25% re(￿4r￿j balar
2￿. 33% straim lire
2.3 COMPANY STATUS
The charity is a eompany liDw￿ by wartee. The member5 oflhe tompany are the Trusw on page l. Inthe ev*#
th& ch8rily bwTrJ wowd up. the Ik*lliiy In respecl ¢*lhe war8rrtee is limfvj ta £1 ptr mem￿1 ofthe cttwity.
2.4 FUND ACCOUNTING
General funds are thrfrsln¢￿ %thich at 8¥8ilaNeforu5e ailhÈ discreti￿ oftre TtUsb2s ofth&g8nwal
objectwes of tne tharlty 8nd which have been de%gnaLed f¢r other purrKJ5e5.
DeS￿nated furn1$ comprise thveslncted hjnds that have set aside by ts Twlee$tr rAJfpDses. The aim use
of each Lle5ignated fund Is setoui rwxestothe fInar￿la1 statements.
Restricted fund5 are funds which Bre to be used in aciordance with specific restrictions irnw)5ed by donors orwh¢th have been
raised bythe charity for p3fEicular puipose& The costs of rai&ng and administering 5UEh are charged against the specilii
fund. The aim and use of eaih restricted fund 15 set out in the notE5 to the financial 5tatementy There a￿ 10 restricted funds.
Investrnent income, gains al￿ Iossesare allocated to the aFwowiate fut￿.

EMMALIS MOS5LEY
IAComponybmited by Guarante*l
14
NOTESTO THE ANANCIAL STATEMEIIIS
For the Year Ended 31 Marth 2024
2.5 INCOMING RESOURCES
All incomlng resources arÈ induded in the Statementof Finanoal Actsvities when the charity 15 le￿IlYent[l1ed to the Income and
the 8mount can be quantified with reasonable accuracy.
Donated services or facilities, which comprise dorwed ￿r¥I￿. are included in irKome at av3luatlon whith is an estiThate of the
financial cost borne by the donor wF*re sud) a costi5 quantifiatAe and measurakAe. No income is recognised where there lsno
financial cast barne by a third p8rEy.
Income tax recaverable in relationto donations received under Gift or deeds of covenant is ￿tOg￿l$ed atthe time ol the
danation.
Income tax rewverable in relationto inve5trnent income is recogni5ed at the tirne the investment ir￿me is re￿i￿a￿e.
2.6 RESOURCES EXPENDED
All expenditure is 3ccounted for on an acuuab basi$3nd has be￿ induded under eXper￿e cateEofies that aggr￿te all costsfor
allocatlon to aCtI￿ries. Where costscènnot be dÈre(tlyattributed to partiadar aCtI￿tieS have been allocated on a ba515
consistent with the use olthe resource5.
Fundraising costs are those incurred in seekinE voluntary cOnrrib￿I0ns and do r￿1 include the costs of disseminating information
in support of the charitable acti¥itie& Sukwrt C05t5 are those cost5 incurrEd directly in 5UPPOrt Df exppnditijre on the objerts ofthè
charity and include projert management carried out at Emmaus Mo$4ey_ Governaftce costs are those incurred in conrwion with
administrarion of the chartty and cOM￿lance Tmth constitutional and statutory reovirements.
Grant5 payable aTe (haTged in theyeaf when the offer 15 made exiept in those lase5 wherethE offer 15 conditional. such grants
being recognised 3$ expenditure when the conditions Ottathing are fulfilled. Grants offered subject to iondttions which have not
been met at the ye£r end 3re noted a5 a cornrnitrThent but not aictued as Expendttuie.
2.7 6RAMt MAKING POLICY
Grants are recognised in ihe accountin8 period in vthich the derigon is made to award the grant.
2.8 DEBTORS
Short term debtors are measured at tra￿ttIOn wice. le55 any impairrnEnt. Loan5 leo1val￿e a￿ measured Inltlally at fair val￿,
nei of transacrion costs. and are measured subsequently at arry)rti*d cost ugnE ihe effertive interest rate method. le55 any
ifflpairtnent.

IA Cornpany timited byGuaranteel
NOTESTO THE FINANCLAL STATEMENT5
For the Year Ended 31 March 2024
2. ACCOUNnNG POUCIESlcontÈnL*dl
2.9 CASH AND CASH fau1vA￿￿rs
Cash is represented by Cash in hand aad depositsmth financial in5titutiCnS TepayatAe ￿thout p￿alty on notl(e of not more than
24 hour5. Cash equivalents 3re highty liquid inve5ttnpntsthat rnature in no more than three monthsfrom the date of a¢quÉsition and
that are readily convertible to known amounts ol cash wth insignificant Tisk of change in val￿.
110 FINANCIAL INSTRUMENTS
Tre cha￿tY only has financial assets and liabilthes ol a kknj lthai QL4qIty &5 fiwDal Ba5￿fir*￿1al
instrurfftnls 8re Inlually recognised on 8 transactiw ￿￿1￿e * subsequently M￿s￿ed at thelr settleft%rn vaK* Ihe
eXCep￿On of bank Eoans whKh are 5utrsewOy r1*as￿ 8t al 8INrtised cost using ￿ efferthve ¥rterest m8th(yJ.
2.11 CREDITORS
Shortterm creditors arè th￿tr￿S8¢1￿ wice. Ctrr finantiai lithithes. I￿￿11[￿j bwk I￿. are r￿s￿red
Ini118lly ai fair value. net oltransa¢tK*) costs. ￿e subsequenuy at amLYbS& O)* using ts effecti¥e 1rtt￿est¢até
m&thoa.
2.12JUDGMENTS IN APPIYING ACCOUNnNG POLICIES AND KEY SOURCES OF EThMATION uNCERT￿NTy
The company makes estim*es asSWn￿l0ns concemiw thefutwe. The resulting xwuntiw esbrnates Will. by definitw.
seldom equal the related actual results. The esbrrwtes èrK1 èssumptions that have a significant risk of causinga matrrial
adSustment to the carrying amO￿nIS of assets and liabilityes within the npxtfifta￿8I ￿ar are addressed below.
lil Useful economic live5 of tan8it4e assets
The annual depreciztlon charge for tan8ible assets is sengtive to changes in the Estimated useful economic INes and re%dtsal
values of the assets. The useful economic lives 3nd wdual ￿lUeS are r&assessed annu311y. They 3re amended when necessary to
reflect current estimates, based on teChnolo￿(al aévancernent. future investments. econornic uThlisation and the physical
conditlon of the 3S5ets. See note 12 for the carrwn8 arrKsunt ufthe property, FAant and equifftnt and note 2.2 for the useful
economlc lives for each classof assets.
lill lrnpairrnent of debtors
The company m3kes an estimate of the ￿COVerable value of irade and otlErdebt¢rs.
When 355e5sin8 impairment of trade ènd other debtors. manaqement consider5 facLors including rhe CU￿e[rt credit ratingof the
debtor. the ageing profile of debtors and historical exFerieThce. See notE 13 fer the net cairyiw amount of the debtors.

EMMAU5 MOSSLEY
IA Company ￿rnIted ￿6￿¥a1ftee)
16
NOTESTO THE FIPIANCNL5TATEMENTS
For the Year Ended 31 M3rch 2024
3. DONATIONS AND LEGACIES
Unre5tr1cted Restrfjctsd
Fund$
Funds
2024
2024
Totsi FuThJs Ttstsi Funds
2024
2023
Donations and Gift Aid
21,381
21.381
21.381
21,381
21.598
21,598
Previous reportin8 period
Fund5
Fund5
Total Funds
2023
202?
2023
Donations and Gift A
21.598
21.598
21.S98
21,598
4. INCOME FROM CHARITABLE AcmvmES
Unrestrfct¢d
Funds
1024
Restrfcted
Funds
2024
Totsi FUNJS Total Funds
2024
2023
Gatden Project I￿￿¢xl
Housing Benefrt
Rentsi IrKx)me
Tr8ding Income
Emmaus UK Grant
Small Gr￿
3.431
1SI.27d
125.919
125.919
647,674
24.CO)
3,596
802.229
647.674
24.OLKI
3.5
802,229
1.869
16.C03
778.617

EMMAUS MOSSiEY
IA Company ￿rnIted byGLwantee}
17
NOIES TOTrIE HNANCIAL STATEMEFITS
For thè Year Ended 31 March 2024
4. INCOME FROM CHARITABLE ACTIVITIES
PrevvJu5 rewting peiiod
Unrestrfjcted Restrtcted
Funds
Funds
Totsi Fur*ds
2023
2023
2023
Garden Prolect IncorrE
HtKJsing Benefit
R￿ts1 Income
Trading IrKome
Small Grants
3,431
156,274
3.431
156.274
601,869
I6,￿3
778.617
&)1.869
16.003
778.617
S. INVESTMENT INCOME
Unrestrkted Re5trlcted
Funds
Total Fund8 Total Fund5
2024
2023
2024
2024
Bank Interest
3.768
3,768
3.7e8
3,768
1.323
1.323
Prewous reporting Feriod
Unr•strictsd Rostrlcted
Funds
Funds
2023
Tolal Funds
2023
2023
Bank Interest
1,323
1,323
1.323
1.323

IA Company Llmlted tyGuaratht*l
i iil
18
NOTESfO ThE FINANCNL ¥fATEMENTS
For the Year Ended 31 Ma￿h 2024
6. EXPENDITURE ON CHARITABLE ACTIVTfiES
Provision of
Sokvtces to
Homele55
Persons
2024
Toial Fund8 Totsl FuThJ8
2024
2023
Notes
Building Repairs & M¥ir¥teD
Cleaning & Hygiene
Counol T8X
Del￿at￿n
Minor Equipment
Insurance
Rates
SeoJriiy
ServI￿ng
94.968
2.410
1.623
34,457
11.n6
6,184
1,201
35
12,667
43.975
1.780
6.7
19.677
13.631
134,269
2.032
59,945
358,940
1,063
1.251
1.292
256
15.159
7.673
832,964
94.968
2.410
1,623
34.457
11,776
6.184
1.201
35
12.667
43.975
1,7
6.7(M)
19.677
13.631
134,269
2.032
59,945
3SB,940
I.￿3
1.251
1.292
256
15.159
7,673
832,964
4.661
1.594
3L590
2.288
9.104
2,086
10.458
225
Waste DisKM)sal
Community Expenses
Subscfipiions
Solidarlty (Grams lo Institut￿ts1
CompanI￿S Expenses
Governance Cesis
Tradlrvj Costs
Wages & Sal8rles
Casual Labwr
Staff Tralnl
Travel
Volunteer ExFenses
Vehlde RunnirvJ C¢
Supp￿1 Costs
7.101
10,479
11.125
10,679
121.218
1.485
45.243
318.234
181
17)
8.558
11,465
648,595
Resthcted funds
Un￿8￿cted lunds
9,￿7
823.057
831964
648.595

EMMAUS MOSSLEY
(A Companylimited byGuarathtetl
19
NOTESTOThE RNANaALSTATEMEpifs
Fortheyeai Ended 31 Marrh 2024
7. SUPPORT AND GOVERNANCE COSTS
Provision of
50rvlces to
Homeless
Pewi
Totsi
2024
Ttstsi
2023
2024
support Costs
Bank Charges
Printing, postage and 5tatianery
Office costs
P8yroll costs
Telephone
TOTAL SUPPORT COSTS
1.471
1.471
1.479
1.212
1.255
3,394
7.673
920
4.620
11.485
7.673
Governance costs
Accountancytees
TrJsiees' costs
TOTAL 60VEBNANCE C0515
1.71x1
332
2.032
1.700
332
2.032
1.4
8. GRANTS TO INSTmmoNS ISOUDARITYI
Funds
2024
Funds
2024
Total Fund5 Total Fund
2024
2023
Pro¥isiw of Services to Hornekns Per￿nS
Relief of Pov
10.231
3,4(X)
13.631
10.231
7.449
.631
10.679
Total
2024
Total
2023
PractlC31 Actic
sight￿ver$
Comic Relief
Tameside Community CorrTPUter5
M05sley Town Coron3tion
Solidarity Booklet5
The Power of Resilien
The Big Give
UNHCR
Falrtrade Mossley
The Anthony Seddon Fund
Romania
British Heart Foundation
EmMBu5 UK
British Red Cross
Doctors Without Borders
Millbrook Pritnary
i(M)
250
405
362
2LK>
1.3rKJ
i(M)
521
1050
4,891
3LX)
250
140
Audiobook
Finding Rainbows
Macmillan Coffee Moming
St John's Chrys¢stoms Parish Church
Mossley5oup
South Staffordshlre
Freedom from Torture
Mo551ey Town Team
Emmaus Souih ManchesteT
Oxfam
Mo551ey Food Bank
We Sh311 Overcome Tameside
Solidarity Vouchers lor Schools
3LX)
IOD
350
250
1.959
SCO
350
7(0
13.631
10,679

EMWUS MOSSLEY
(Acompany UM￿ed by Guarathel
NOTES YO THE Fif4ANCIALSTATEMEIITS
Fw the Year Ended 31 Mar¢h ZQZ4
8. SUMMARY BY FiIND TYPE
Activltles
undertaken
dire£Uy
2024
GAntfundlng
oIA¢tlvStles
2024
Support
Totsl
2024
Tolal
2023
2024
Provision ofservices to
HorrEless Persons
Relief of Pov
811.660
10.231
3.4(
13.631
7.673
829.564 645,365
3.230
648,595
811.660
7,673
832,964
9. DIRECT ANDTOTAiCOSTS
Provl$lon of
setvlc8S to
)meless
Total
2024
Total
2023
2024
Trading costs
Companlon costs
Property cests
Employee & VolurteeT C05t5
Deprea3tion
Dirett costs
75.104
174.277
176.619
75.104
1742ri
176.619
53.801
153.9)1
319.407
31.5￿)
635.645
34.457
820.945
34,457
820.94S
support costs
Govemance cost5
7,673
2,Q32
7.673
2,032
11.465
1.485
Total c¢)sts
830.650
830,650
648.595
10. NET INCOMING RESOURCESIIRE5oUR￿ EXPENIJEDI
Thls is stated after chargin8=
2023
Oepreci3tion of tanglble flxed assets owned by the thariiv
Accountanry fees
34.457
1,7C
34.457
31.590
31.5
During the year, no trustees re￿Ned ￿nY re￿￿neratIon or be￿ts in knnd. Experfjes ￿1mbUr5ed ale di5(ltssed in note 20.

EMMAU5 MOSSLEY
IA Company itmrted byGu*anteel
21
NOTESTOTHE HNANCIALSTATEMENTS
ortheyeai Ended 31 March 2024
11. STAFF NUM8ERSANO COSTS
The average monthty nurnbe¥ of emKAoyees during the year wa5 a5follows:
2024
2023
MHnagernent and administration staff
Direct charitab4e st2
No Èmployee receiv￿1 remuner*ion arnoynlingto more thaE) £60.IM) in eitheryear.
2024
2023
Wages and Salaries
Holiday Psy Ac£Th￿l
Emmaus UK
Sw81 Securfty Costs
Pension Costs
326.032
12.4621
29J.669
(3.8711
24.362
20.775
8.181
318.234
Charnable adivitias
Suppart costs
318.ZJ4
318.234
Tha pension costs rd*e to ts Emnwus Mossley siaketK4der Pens￿ 72469 V￿th Grow) So1￿10n$ Adminisiralion. Tre
C04)perative G￿Up. PO 8ox 4254, Millèrsireei. M*Khester. M60 3WF. ThLS is a mney staff menknws
who want to take part pay in 3%of theirsalary and Emmaus Mo$￿e¥ matthesthi& There is no commitment onthe charity's
behalf beyond IhSs.
ith effect trom 1 Nowemb8r 2018 the chanty has also be9un to makè t4Jnkntxrtions to the autfrer¥(￿ NESTstheme. a
defined contribution stheme. for empws ￿ kyewously Included in ether pensitr) sd*mes
Thetotal ￿MUneratian of key rnanagetTErf per5Mnel, a$ disd0￿ ￿ page 1. is £161.324 I1￿￿1r￿j emplW$ Nl p￿Sth)
120Z8.' £138.orJo Ind￿￿1￿9 empWe¢s ￿n81(￿l.

EMMAUS MOSSLEY
IA Company timtted byGu*arrteel
NOTES TO ThE FINANCIAL STATEAIENTS
Forthè Yèar Ended 31 March 2024
12. TANGIBLE FIXED A8SErs
Freehojd
PToperty
Motor
Vehl¢188
orifjce
Equipment
T*)tsl
At 1 April 2023
Additlons
Disposals
At 31 Marth 2024
1358.979
42.980
1.458.443
4.629
4.629
1.358,979
42.58Q
61113
1.463.072
Depreclatlon
At 1 April 2023
Charge foryear
Elirninated on Oisposals
At 31 March 2024
682.382
30.216
41.397
396
51.607
3,845
775.386
34.457
712.598
41,793
55,4S2
).843
NEf BOOK VALUE
At 31 March 2024
At 31 Msrch 2023
646.381
676.597
1.187
5,661
4,877
653.229
683.057
13. DEBTORS
2024
2023
Other Oebtors
Prepayrnents and A(crued Income
11.302
9.028
20.330
11?17
7.719
19.636
Debtors and p￿pa¥D)eTrts related to resrrirted fvTrdsÉnil12023: £llill, and unrestrittedlund5nO.33012023.. £19.6361

IA Company timrted byGuarantetl
NOTESTO THE FINANCNL STATEMENTS
Year Ended 31 Marth 2024
14. CREDITORS.. Amouiifs FALUNG DUEWITHIN ONE YEAR
2023
Tr*le Creditors
oth6rCr8ditors
Soclal se(￿ritY and OllwT￿eS
Holiday Pay Accrual
Deferred Incor
At£ruals
14.735
1.571
12.055
5.407
3.462
37.863
9.291
6.991
66.872
62.*7
15. DEFERRED INCOME
Defwred irthme ComW￿ grants arxl other i￿tha10)¥erS a the year eThJ
a14nce 8s 811 April 2023
Arnounl released to Irrt))me from tt￿rItab￿ **vitses
Amount deferred in ye8r
Bai4rKe at 31 March 2024
37.8&1
(37.8631
9.291
9.291
16. CREDITORS: AMOUPITS FALu1￿ AFfER MORE THAN 014EYEAR
Bounce 88ck L
Emmau5 UK Loan
17. FIPIANCIAL INSTRUIIENTS
2023
Finanual Èss*$ m8*ur8d ai *Mrbsed cost
Finanaal liabilities measureo at am0￿Sed o)st
Fin￿al assets ojnsist of catsh and olberdebtoxs.
Financlal Ilabilitses consist of trale Cr￿lit[￿S. (knr creditfAs acL￿￿*S
829.033
e6,872
62,967
18. STATEMENT OF FUNDS
Analysis of movomefts In unrestrfGt¢d funds
Balan¢0 * 1
April 2023
Incomlny ResouY¢8S
Resources
Exptrnded
Balance at 31
March 2024
TraTh8lers
G￿￿ra1 F￿d5
7.128
827.378
I￿.580)
518.926
Designated Funds..
Building & DeveloprNeTrt FuThJ
Environmental Imprv4erTEnts Fund
The Shaw Fund
CThrtingency Fund
130.C
t75.CO)
43.641
122.6631
134.8141
107.337
140.186
43.641
3CN).OCN)
591.164
648.641
157.47n
Tot81 Unrestrictv31 FurKI$
1.105.7S9
827.378
I8￿.057)
1.110.

EMMAUS MOSSiEY
lAC￿panY knrnfced by Guarantee)
NOTE5TOTHE FJNAPlCtALSTATEMENTS
Forthe Year Ended 31 Ma￿h 2024
18. STATeMeNT OF FUNDS continLrd
Analy818 of m¢)vements In unrostrkthd funds
Previaus reporting period
Analysls of movements In unrnstrictod fund5
8alaThte at 1
Ap￿1 2Q22
Tncomlng
R880urres
Resour￿$ Expended Tran51or8
Balance at 31
March 2023
G￿￿[￿1 F￿vJ$
475.259
801.538
ISK2.3321
125T.33n
457,128
Designated Fund5'.
Buildlng & Dwelepment FLYKJ
Environmentsl ImFmvements Fw
The Shaw Fund
Contingen¢y FurKI
139.019
7S.(KK)
43.641
210.(KKJ
467.660
176.3561
67.337
1CO.I
130,L
175,mD
43.641
3CQ.WD
648,641
176.3561
257.337
Totsl unrest￿Cted F￿¥JS
942.919
801.538
1638.688)
1,105.769
An8lysl8 of mov8m8nts In restri¢t8d f￿r￿S
Balance at I
Aprfl 2023
Incomlng
Resourc8s EX￿nded TYansfor8
Balanc8 at 31
March 2024
Tudor Trust (La￿ Purchasei
TudorTrust Buildiry Purtha5el
English Partnership
Nati￿al Lettery
75.(
33.4
11.5001
12,(Wl
16.347)
(9.gJn
31.
47.540
150.770
157.117
315.207
Previ￿8 reportlng wiod
Analysls ol movements In restdcted lunds
Balance at t
Aprfl 2Q22
Incomirtg
Rosourtès
Balwncg at 31
March 2023
TudorTrust (Land Purcha5el
TLKlorTrust Building Purchase)
Ewlish Partnership
National Lottery
75.(XYJ
34.99Ct
51,860
163.464
325.114
75.0
33.490
49,6(
157.117
315.2U7
[2.0601
16.347)
I9,￿￿

EMMAUS MOSSiEY
IA Company knmited tyGuarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 Ma¥th 2024
18. STATEMENT OF RJNDS Icontinuedl
Purposes af re5trirted funds..
Tudor Trust, En81ish Pèrtnership and National Lotteryfur￿5 represent the depreciation cost In res*tt of caimtal costsof txJrchas¢ng
and establi5hin¥ the CotThmunity at LorElands Mill.
Purposes of design2ted funds-
A desiEnated fund has been set aslde to imkyove the p051tiDn of the Companions at Mossley. foll0vA￿ the reoipt of a
le8acy frotn Mr and MT5 Shaw in the Yearer￿ed 31 Marth 2(NJ8 of £78,173. This curyently 5tand5 at£43,641.
A second designated fund. the contlnEeocy fund. has e5tabli5heé for E210,IXA). equiwalent to 3 months of unrestricted
expenditure in line with the trustee5' Te5erves wlicy.
A develownentfund h3s been created to ensure that thwe are fundsavallable to aid Ihe growth of the trading side (rfthe
charitys activities. This will be 5ppnt in the nexttwelve rnonths.
bulldin8 fund has been designated to allow hJnd5 to be earmarked for future capital Projec￿ This will be spent inthe next
Purposes of un￿trICted funds:
Free re5erve5=
£172.837
The balance Of ￿n￿Stricted Ivnds lund the depreciation cost in respett of captal o)sts of purchasiry and estsWishin8 the
Comtnunity at Longlands Mill.
19. ANALYSIS OF NET ASSETS BETWEEN FLINOS
ilnrestd¢ted Dp5ignated R•strictsd
lundg
funds
funds
2024
2024
Total
2024
2024
Tangiblefixed asÈets
Cash ai bank and in hand
Other net Gutrent wewlli8blliliesl
Total
346.089
219.379
146.5421
518.926
653.229
808.703
146.5421
3(6.3C#) 1.415,H)
589.324
591.164
Pr8ViWS ￿[￿rtIng w¥xl
Unrestrfcted Desiynaied Restrkted
funsts
frjnds
2023
2023
Toial
2023
2023
Tangible fixeil assets
Cash at bank ￿ in h￿tt
othw net cutrent ￿sel$ll1$abll1lle5j
Total
4.052
6M.589
315.207
6B3.057
7B1.250
143.3311
1,420,976
136.681
143.3311
457.128
646.641
315.207

EMMAUS MOSSLEY
IA Cthnparhytirnited by Guarahteel
26
NOTESTOTHE FIPIANCIALSTATEMENIS
the Year Ended 31 Marth 2024
19. ANALYSIS OF NET ASSETS BETWEEPI FUNDS Gontlnued
FREE RESERVES
2023
Unrestricted Funtts
Held as Fixed Assets
Available funds
1.110,0
1346.oa>i
764.001
1.105.769
{363.7981
741.971
De518nated funds..
Building & Oevelepment Fund
Environrnental Improvernents Fund
Sh3w Fund
(lo7.￿7}
1140.1861
143.6411
I￿.(A￿)i
1175.CKOI
143.6411
iy)J.(wi
Contin8eniy Fund
Free Reseryes
172.637
20. TRLISTEES, EXPENSES
Trustees were reimbursed in the period fortravel and 5ub5iStentr costs incurred on behalf of the Chaiity for 2024.. £nil12023.. £nill.
The trusree expenses in these accountscomk¥ise ftowers and funeral 105tsfor a trustee.
21. REL4TEO PARTY TRANSA(TJONS
There were no tranwtions with related parties that require disclosure in the finanoal statetnerrt5.
21 OPERATING LEASE COMMITMENTS
At 31 Marth 2024 the charity had future rninimum lease payrnents undEr r￿J￿-￿￿ellab1e operation lease5. as follows..
2024
2023
Not later than l year
Later than l year and not later than 5 years
10.517
11.176
21,723
6.872
11.176