Company number: 03422341 Charity Number: 1064470
## Emmaus UK
Report and financial statements For the year ended 30 June 2022
Emmaus UK
## Contents
For the year ended 30 June 2021
Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 3 Independent auditor’s report ....................................................................................................... 20 Statement of financial activities (incorporating an income and expenditure account) ................... 24 Balance sheet ............................................................................................................................... 25 Statement of cash flows ................................................................................................................ 26 Notes to the financial statements ................................................................................................. 27
Emmaus UK
## Reference and administrative information
For the year ended 30 June 2021
Company number 03422341 Country of incorporation United Kingdom Charity number 1064470 Country of registration England & Wales Registered office and operational address Emmaus UK Regus Apex House Calthorpe Road Edgbaston Birmingham B15 1TR
Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows: Susan Taylor Chair Amanda Stekly Co-Vice Chair until 26/05/2022 Katrina Mattock Co-Vice Chair until 26/05/2022, Vice-Chair from 26/05/2022 Richard Paterson Treasurer Geraldine Tsakirakis Resigned 22/06/2022 Hazel Warwick John Clark Resigned 24/09/2021 Keith Jeffrey Resigned 30/05/2022 Kelly Finnis Resigned 05/04/2022 Tony Ferrier Lucia Smith Resigned 15/06/2022 Andrea Clemons Resigned 24/09/2021 John Harrison Sara Creech Andrew Kilburn Appointed 22/06/2022 Joanne Henney Appointed 01/11/2022
Key management Charlotte Talbott Chief Executive Appointed 06/09/2021 personnel Simon Grainge Chief Executive Resigned 31/05/2021 Clare Hunter Head of Communications and Fundraising Duncan Gall Head of Federation Support Linda Drury Head of Business Development
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Emmaus UK
## Reference and administrative information
## For the year ended 30 June 2021
||Sanja Kalik|Head of Finance, Company Secretary|Head of Finance, Company Secretary|
|---|---|---|---|
|Bankers|CAF Bank Limited||United Trust Bank|
||Kings Hill||One Ropemaker Street|
||West Malling||London|
||Kent||EC2Y 9AW|
||ME19 4TA|||
||National Westminster Bank Plc||Hampshire Trust Bank|
||Cambridge Market St Branch||55 Bishopsgate|
||23 Market Street||London|
||Cambridge||EC2N 3AS|
||CB2 3PA|||
||Cambridge & Counties||Aldermore|
||Charnwood Court||1st Floor, Block B, Western House|
||5B New Walk||Lynch Wood|
||Leicester||Peterborough|
||LE1 6TE||PE2 6FZ|
|Auditor|Sayer Vincent LLP|||
||Chartered Accountants and Statutory Auditor|||
||Invicta House|||
||108-114 Golden Lane|||
||LONDON|||
||EC1Y 0TL|||
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Emmaus UK
Trustees’ annual report
For the year ended 30 June 2022
## Chair’s introduction
## Chair’s Introduction 2021-2022 accounts
As was the case for so many charities, the pandemic placed Emmaus into “survival mode” – focusing on our immediate needs, rather than our plans for the future. Prioritising as we did, meant we managed to weather the impact of the pandemic and now that we are through it, 20212022 has been a year filled with opportunities and optimism for Emmaus UK. We have used the past 12 months to work with our members to review and rebuild our plans for the future, building our vision for a sustainable world where everyone has a home and a sense of belonging.
Our new CEO, Charlotte Talbott, has been instrumental in making this happen. Her fresh approach and enthusiasm has united our federation of charities behind this collective ambition. Charlotte has led on the Evolving Emmaus programme which focusses on reviewing and re-establishing our priorities for the next five years. This has given the federation a renewed energy, with a focus on how we help more people, work smarter, shout louder about what we do and work together better.
None of what we do, or our plans for the future, would be possible without our supporters. Their loyalty and commitment to Emmaus is what enables us to continue to make a difference to the lives of the people we support.
This year we have seen a significant increase in support from corporate donors, with a number of new companies partnering with us. These partnerships provide financial support to Emmaus alongside the added benefit of the staff volunteering their time and skills to help us to deliver our services.
Emmaus has always put a lot of value on the benefits community can offer, and the supporters and partners who work with us become part of that community, working together to make a difference to the lives of the people we support.
In the coming year, we will undoubtedly face further challenges. The cost-of-living crisis will not only increase the costs to run our communities, it will also increase the demand on our services. This is why now, more than ever, it is essential that we look at what we can do to make even more of a difference to the lives of people we support.
We want to be able to rise to the challenge and I have every confidence that, with help from our partners and supporters, Charlotte and the Emmaus UK team will do just that.
Thank you for your continued support
Best wishes
Susan Taylor Chair of Trustees, Emmaus UK
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Emmaus UK
## Trustees’ annual report
For the year ended 30 June 2022
## Trustees Report
## About Emmaus
Emmaus is a homelessness charity with a difference. We don’t just offer a bed for the night, we offer a stable home, meaningful work and the opportunity to get back on your feet again.
Having something to do every day and a sense of purpose in your life is so important. Every day at Emmaus we see the impact this has, taking people who feel as if they have lost everything and giving them hope for the future.
## About Emmaus UK
Emmaus UK is the federal body which supports 34 Emmaus member charities in the UK. Each of these member charities is an independent charity, governed by a local board of trustees
The role of Emmaus UK is to support its member organisations and encourage the growth of Emmaus in the UK. To do this, Emmaus UK offers a range of in-house services to its members in areas such as; companion support and referrals, business development, fundraising and communications.
In addition, Emmaus UK procures the following services, which are available for all member organisations to use:
- IT support
- HR advisers
- Employee assistance
- Health and Safety
- Website
- Online training
Emmaus UK also provides financial support to member organisations, through a range of loan and grant funds. These are:
- Companion Room Expansion Grant Fund – used to increase the number of companion rooms Emmaus communities are able to offer in the UK
- Capacity Development Grant Fund – used to build the capacity of communities and groups to deliver their services
- Community and Enterprise Investment Loan Fund – used to help communities grow and develop
- Companion Training Fund – provides grants to companions for training, personal development or the equipment needed to take part in these opportunities. Individual or group funds are available
- COVID Emergency Fund – a ringfenced fund of £500,000 to support communities facing significant financial difficulties as a result of COVID–19.
- Building Alternative Social Enterprises (BASE) – grants to pilot alternative social enterprises that can then, if successful be replicated throughout the federation
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Emmaus UK
## Trustees’ annual report
For the year ended 30 June 2022
## Evolving Emmaus – Developing our strategic plan
Just before the pandemic hit, Emmaus was ready to launch its 2020-2025 strategic plan. However, so much changed during the course of the pandemic that it was felt that plan had to be reviewed and revisited in 2021-22.
Following extensive consultation, a new strategic plan for 2022-27 was developed by the federation of Emmaus charities in the UK to ensure that we are in the best possible position to thrive in a post-pandemic world.
## Our values
Our values underpin everything that we do:
Respect - for others, ourselves and our environment
Sharing – our resources, skills, challenges and successes
Openness – to ideas, challenges and to other points of view
Solidarity – helping those in greatest need and opposing injustice Welcoming – friendly, approachable and inclusive to all
Our Purpose: We exist to give hope and a sense of belonging to those who have experienced homelessness and poverty
Our Vision: A sustainable world in which everyone has a home and a sense of belonging
Our Mission: To empower people affected by homelessness and poverty to change their lives for the better whilst using our voice to achieve social change
## Our Strategic Objectives 2022-2027
We will:
- Help more people
- Work smarter
- Shout louder
- Work together better
We will help more people by:
- Delivering a wider range of activities to address homelessness and poverty
- • Maximising the use of every companion room
- Creating more homes where they are most needed.
- Developing a wider range of employment and move-on housing options
We will work smarter by:
- Improving our processes, making better use of technology
- Developing and growing our social enterprise
- Actively seeking opportunities to improve our environmental impact
- Investing in our people through training and development
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Emmaus UK
## Trustees’ annual report
## For the year ended 30 June 2022
We will shout louder by:
- Helping people to better understand who we are and what we offer
- Raising our profile within the sectors in which we operate
- Campaigning and influencing to improve the lives of the people we support
- • Engaging more potential customers, supporters and companions
We will work together better by
- Improving our governance systems to achieve better coordination
- Developing effective methods for sharing learning and ideas
- Creating stronger links with the international movement
- Developing a contemporary and values-driven culture
## Our Achievements
Like any federal body, most of Emmaus UK’s work is focused on supporting the federation of Emmaus charities in the UK to realise their potential. This year much of our work has been focused on planning for the future, ensuring Emmaus is in the strongest possible position to handle the challenges that lie ahead.
The team at Emmaus UK has also:
- Provided six communities and groups with retail support, including shop set ups and merchandising, feasibility studies for new services and conducting retail reviews.
- Provided communities and groups with support with business planning, strategy development, recruitment and companion support
- Handled 1200 referrals on behalf of the federation, leading to 250 new companions getting support from an Emmaus community.
- Provided 29 Emmaus communities and groups with a communications service, securing 1125 pieces of regional news coverage, 107 pieces of National coverage including The One Show, The Daily Telegraph, The Daily Mail, The Times and The Big Issue.
- Secured more than £70,000 in pro bono support for Emmaus communities and groups through our corporate partners
- Fundraised £450,616 that has either been passed directly to communities or has been raised specifically for community facing funds
- Offered 30 in-house training courses to companions, staff and trustees, covering areas such as safeguarding, presentation skills and trustee responsibility
- Provided 278 companions across 28 communities with funding for training and personal development activities, worth £78,418.93
## Fundraised income
Gifts from individual donors, secured via direct marketing, continue to be the largest source of income for Emmaus UK, although this year has also seen an increase in corporate giving, thanks to an increase in corporate partnerships. Total fundraised income was £2,753,071
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Emmaus UK
## Trustees’ annual report
## For the year ended 30 June 2022
## The coming year
We know the coming year is going to be tough for so many people and Emmaus will not be immune to the impact of the cost-of-living crisis, which will not only increase our own costs but is also likely to place increased demand on our services and potentially reduce the donations our generous supporters are able to give. As ever, our priority will be to do everything we can to support those who need it most and we will aim to deliver this through our new strategic plan.
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Emmaus UK
## Trustees’ annual report
## For the year ended 30 June 2022
The trustees who are also directors of Emmaus UK (The Charity) for the purposes of the Companies Act, submit their annual report and financial statements of the Charity for the year ended 30 June 2022. The trustees confirm that the annual report and financial statements of the Charity comply with current statutory requirements, the requirements of the Charity's governing document, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice – Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## Financial review
The total income for the year was £2,911,596 (2021: £3,142,757), restricted income was £294,621 (2021: £538,059). The principal funding sources for the year were donations from direct marketing, legacies, grants from trusts and foundations and funds raised through corporate partnerships.
Expenditure was £2,627,572 (2021: £2,772,931). This was lower than last year due to the Covid appeal in 2020-21 supporting communities through pandemic.
The community and enterprise investment loan fund received loan repayments from members of £53,200 (2021: £50,685) and issued new loan to Emmaus Bradford value of £310,000 (2021: £0).
Grants totalling £249,486 (2021: £341,562) were paid out of the Capacity Development Grant Fund (previously Legacy Fund) with an additional £165,000 (2020: £311) paid from the Companion Room Expansion Grant (previously 25th Anniversary Fund) in order to fund an increase in the number of companion rooms in the UK (see note 6).
Emmaus UK also works directly with members of the federation to raise funds and in-kind support, which are given directly to the communities and are therefore not reflected in these financial statements. The cost of this activity is included in the fundraising and publicity resources as detailed in note 5. Emmaus UK offers a range of other services to support the members of the federation, these include; IT support, HR advice and support, a regional communications service, provision of a website, a companion support database, referral gateway, access to training and support to develop their business and community.
## Principal risks and uncertainties
## Risk Management
Risk management is taken very seriously by the Trustees at Emmaus, the risk management register is a standing item on both the Resources and Operations committee agendas. The trustees have a formal risk management policy in place and strategic and operational risk registers to assess risks and implement risk mitigation strategies. These identify the type of risks
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Emmaus UK
Trustees’ annual report
## For the year ended 30 June 2022
faced by the Charity, prioritises them in terms of likelihood of occurrence and potential impact, and identifies the means of mitigating those risks. These risks are regularly considered by the Board and its committees and mitigating actions are in place. The registers are regularly updated, with systems being amended as appropriate. A disaster Recovery Policy is also in place.
The highest risks currently identified in the Charity’s strategic risk register, are listed below with the control measures:
|The highest risks currently identified in
the control measures:|the Charity’s strategic risk register, are listed below with|
|---|---|
|Risk|Control Measures|
|Loss of Trustees and committee
members as a result of governance
transformation process leading to
inability of Board and Committees to
function|Board recruitment and succession planning
Transformation plan to run in stages to reduce potential
issues
Communications plan
Operate if quorate outside of membership arrangements
Strategicplan Emmaus UK|
|Governance transformation process
destabilises the work of the Board
and Committees impacting EUK
performance and services to
federation members|Develop a communications plan to explain the changes
to members
Full consideration of any changes
Regular consultation meetings
Performance review|
|Inability to recruit Trustees with
necessary skills and experience to
effectively govern EUK|Take a skills-based approach to recruitment with a
robust recruitment process
Develop a strong trustee recruitment pack, selling the
benefits of joining the EUK Board
Get external support with specialist recruitment
Consider accessibility of EUK Board meetings to trustees
with different work and personal commitments
Monitor impact of new term limits on applications for full
memberplaces|
|Inadequate planning for disaster
recoveryand business continuity.|Business continuity plan and Disaster Recovery Plan
(reviewed Oct 22)|
|Failure to raise sufficient funding to
deliver the EUK strategy and
federation strategic plan|Robust fundraising strategy underpinned by team plan,
KPIs and fundraising protocols
Regular monitoring of income and expenditure through
management accounts to flag issues
Reviewgoingconcern|
|Inadequate management of funds
and inappropriate/inadequate
investment in federation services
and projects|A robust funds structure, aligned to the federation
strategic priorities and EUK strategy
Challenge and support through the committee structure
Funds review and implementation of new funds structure
Fraud, corruption, and bribery policies
Insurancepolicy|
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Emmaus UK
## Trustees’ annual report
## For the year ended 30 June 2022
|Risk|Control Measures|
|---|---|
|Cost of living crisis, volatility of
financial environment and impact on
current income streams in
communities’ places demands on
Emmaus funds and EUK services that
cannot be met|Regular monitoring of financial performance of the
federation
Monitoring market changes
Maintaining adequate level of reserves
Monitoring liquidity
Monitoring demands from Emmaus communities
Monthlymanagement accounts|
|Impacts of restructure process at
EUK including
•
Loss of staff
•
Legal challenge
•
Morale and effectiveness and
efficiency|Clear communication with staff
A fair and transparent restructure process
Demonstrating staff are valued through remuneration
and benefits offer
A robust people, EDI and wellbeing strategy
Commitment and accountability from the board and it’s
committees to supportingand valuingstaff|
|Inability to recruit and retain key
staff with the skills necessary to
deliver the strategic plan.|Comprehensive recruitment and induction process, staff
recruitment and retention policy in place.
Benchmarked staff reward package.
Commitment to ongoing staff support through 1-2-1s,
appraisals, training and wellbeing measures
Identify succession and development opportunities
Firm commitment to EDI with demonstrable benefits to
staff
Wellbeing group
Cross working group|
|Inadequate systems to ensure legal
and regulatory compliance and
adherence to charity governance
code and charity commission best
practice|Annual returns to regulatory bodies.
Effective health and safety policies and training.
CE’s report to board.
Suite of organisational policies.
Standing Orders and Financial Regulations.
Annual audit.
Review of gift aid procedures.
Annual review of risk register.
Annual review of data protection policy and procedures,
alongwith refresher trainingfor all staff|
|Inadequate systems for
safeguarding, incident management
and reporting|Regular reviews of policies and procedures relating to
safeguarding
Safeguarding incidents and responses reviewed by SMT
and the relevant EUK committee.
Regular training for safeguarding, incident management
and reporting.|
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Emmaus UK
## Trustees’ annual report
## For the year ended 30 June 2022
|Risk|Control Measure|
|---|---|
|Legal challenge to companion status
and/or changes to relevant
legislation i.e. national minimum
wage regulation exemption.|Legal advice on companion status and NMW is updated
and kept under review.|
|Failure to effectively monitor and
respond to changes in the external
environment e.g. Exempt
accommodation review or similar
changes that are critical to the
current Emmaus model|Regular monitoring of external environment including
legislation and policy to the Board and committees as
standing items on the agendas
Links to appropriate networks.|
|Loss of confidence in Emmaus UK
through failure to deliver services or
represent the federation effectively.|Regularly review services provided and service needed
through Chairs and EL Peer groups.
Annual Service Review.|
|Reputational risk to Emmaus UK
caused by failure of any of its
members e.g. safeguardingor
significant loss of members from the
UK federation|Regular discussions on issues affecting members
through SMT and federation support meetings
Regular reports to Operations Committee on members
presenting risks including safeguarding or other serious
incidents.|
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Emmaus UK
Trustees’ annual report
For the year ended 30 June 2022
## Reserves policy and going concern
The present level of funding is adequate to support the Charity’s activities, and the trustees consider the financial position of the Charity to be satisfactory. As set out below, there are no concerns about the charity’s ability to continue and there is no deficit on unrestricted funds.
The trustees consider that three months operating costs should be held in unrestricted reserves (Based on future budget spend £643,603). Unrestricted general funds at 30 June 2022 were £648,577 (2021: £329,519). More information on the funds is provided in Note 18.
The Charity raises funds to cover its own costs and those of the Community and Enterprise Investment Loan Fund (formerly Emmaus Fund) as well as funds in direct support of members of the federation. On 30 June 2022 the Community and Enterprise Investment Loan Fund stood at £,112,740 (2021: £1,093,385) of which £678,869 (2021: £422,070) is on loan to communities. The remainder is available for allocation in the form of financial support to members, subject to receipt of qualifying applications. The Capacity Development Grant, created specifically to increase capacity in communities and groups, ended the year at £640,468 (2021: £389,954) after releasing £500,000 from the Emergency fund created during the pandemic. The Companion Room Expansion fund created to support increase capacity to accommodate homeless people at Emmaus communities, decreased to £525,989 (2021:£621,836). The fund was supported by the corporate partnership. The income received through partnership with Evri initially intended to this fund was reallocated to the new Environment Fund (£88,839). The cost and opportunities to build new companion rooms are affected by the economy and the demand for the fund is lower. The fuel cost and the wider environmental initiatives emerged in 2022 and the fund is created to support these.
## Investments policy and returns
Under the Articles of Association, the Charity has the power to make any investment which the trustees see fit. The trustees have considered the most appropriate policy for investing funds and have found that savings and deposit accounts meet their requirements that the investments are secure and at the competitive market rates. The trustees consider the return on investments achieved during the year to be satisfactory in the current economic climate and that chosen banks have a good reputation and rating.
The Community and Enterprise Investment loan fund is established to support Emmaus communities to grow, implement change or survive. Recent guidance by the Investment Committee has made clear that communities with a clear focus on reaching financial sustainability will be prioritised.
Emmaus UK operates three grants funds: Companion room expansion grants, formerly known as 25th Anniversary Grants, used to increase number of bed spaces across Emmaus communities. Capacity Development Grant, former Legacy fund, used to expand business opportunities in order to provide financial sustainability. Grants may be funded over varying periods of time, therefore
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Emmaus UK
## Trustees’ annual report
## For the year ended 30 June 2022
cost and progress is monitored on continuous bases by the Investment Committee. The companion training fund is direct support for companions request for learning and necessary tools to move on by providing financial support to access a range of training and development opportunities.
The Investment Committee is responsible for the governance of the major loan and grant-making funds held by Emmaus UK (‘EUK Funds’), ensuring that decision-making around the distribution of funds and subsequent monitoring is appropriately independent, consistent and transparent. This committee is also responsible for the governance of loans made by Emmaus UK’s social investment partners, providing independent due diligence and appropriate monitoring on their behalf .
In April 2020 The Board agreed to defer all capital repayments for all communities with outstanding Emmaus UK loans until 31 December 2020 after which was reviewed on a community by community basis. The Board agreed all communities with outstanding Emmaus UK loans are given an interest free period until 31 December 2021 and March and June quarter interest are not invoiced either as the charity is going through funds review with Emmaus community. The process will be completed by 31[st] December 2022 .
## Public Benefit
The trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commission’s general guidance on public benefit, ‘Charities and Public Benefit’.
Trustees and individual liability insurance covers up to £500,000 of liability.
## Fundraising
The majority of Emmaus UK’s fundraising income is generated via individual giving. Emmaus UK primarily uses media inserts and direct mail to recruit and maintain a database of individual donors, as well as generating income from sponsored challenge events, regular giving (via direct debits and standing orders) and from gifts left as legacies.
The fundraising team also uses corporate fundraising to maximise income and non-financial support from corporates for Emmaus UK and federation members, and trust fundraising to generate income from trust and foundation applications.
Third parties including copywriters and commercial printers are used to produce and distribute materials by the most efficient and cost-effective means. Any third parties working with Emmaus UK on its fundraising activities are subject to due diligence before they begin delivering work. This includes ensuring data protection controls are in place, seeking references and conducting tender processes.
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Emmaus UK
## Trustees’ annual report
For the year ended 30 June 2022
Emmaus UK is registered with the Fundraising Regulator and adheres to the Code of Fundraising Practice which the regulator maintains. Emmaus UK also maintains and publishes an Ethical Fundraising Policy which sets out the approach to transparent and honest fundraising practice, including how donors are contacted, how donor data is protected, how vulnerable people are protected and how to feed back or make a complaint. Alongside the Ethical Fundraising Policy, the Vulnerable Persons Policy also details the approach to protecting vulnerable people within Emmaus UK’s fundraising activities.
Emmaus UK received no fundraising-related complaints for year ending 30 June 2022.
## Structure, governance and management
The organisation is a charitable company limited by guarantee, incorporated on 20 August 1997 and registered as a charity on 18 September 1997.
The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.
All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 8 to the accounts.
The Charity is a company limited by guarantee and a registered charity in England and Wales. Its governing documents are its Articles of Association, Rules and Byelaws. The Board and Emmaus UK act as a focus for members of the federation to enable them to work together in pursuit of the movement’s stated aims and objectives, whilst at the same time functioning as independent, selfsupporting and sustaining communities.
The Charity’s principal objectives, as set out in its Articles of Association, are the alleviation and relief of poverty, hardship and distress for those in need, without distinction, by:
- Laying down and promoting the principles of the movement both in the UK and world-wide, furthering its growth within the terms of these objectives by acting as a national federal body for all the Charity’s members.
- Preserving, defending and enhancing the Emmaus name for the good of the movement.
- Acting as a central coordinating body for the exchange of views, information and publicity with the aim of promoting unity within the movement.
- Being the UK-wide voice and representative of the movement.
- Educating the public in the needs of poor and marginalised people through whatever means of publicity or education the Charity deems fit.
- Developing communities and other initiatives either directly or through supporting the work of members of the Charity or other organisations within the movement.
- Providing or assisting in providing accommodation and work for poor and homeless people at locations in the UK as may seem appropriate from time to time.
- Providing and encouraging appropriate training and development throughout the movement.
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Emmaus UK
## Trustees’ annual report
For the year ended 30 June 2022
- Encouraging good practice on the part of federation members, and other organisations or agencies working or involved in communities, and publishing codes of recommended practice, guidance manuals and other educational and training material.
- Acting as a channel of communication and co-operation with Emmaus International.
- Supporting the work of other agencies in the relief of poverty and homelessness whether in the UK or elsewhere in the world; in particular (but without limitation) by the exchange of resources, information and expertise with other Emmaus groups world-wide.
The Charity supports the federation, the full members of which elect its Board of Trustees. The Board may co-opt up to four additional trustees. A majority of the Charity's elected trustees must be trustees or employees of full members and, prior to the AGM, all members are invited to make nominations for new trustees. When choosing trustees for co-option, the Board considers the need for any specialist skills. New trustees are provided with an induction pack, the contents of which include the governing documents, the current federation and Emmaus UK plans, recent financial information and a number of relevant policies. They are also invited to attend an induction day where they are briefed on their obligations under company and charity law as well as the activities of Emmaus UK. Those who have not already done so are encouraged to visit a number of members of the federation - both communities and groups. Ongoing training is given to trustees in line with the requirements of the Charities SORP.
The trustees are responsible for providing direction, strategy and governance to the charity. Responsibility for the implementation of this guidance is delegated to the Chief Executive. Four committees help to increase the Board's effectiveness.
## Appointment of trustees
The board has, and regularly considers, the mix of skills, knowledge and experience it needs to govern, lead and deliver the charity’s purposes effectively. It reflects this mix in its trustee appointments, balancing the need for continuity with the need to refresh the board. The constitution allows for regular refreshing of the board but also enables the board to retain needed skills. There is a formal, rigorous and transparent procedure to appoint new trustees to the board, which includes advertising vacancies widely. Trustees are appointed for fixed 3 years term and may serve no more than 9 years in total.
## Membership of Board and committees (on 30 June 2022)
## Emmaus UK Board
The Board of Trustees governs Emmaus UK and is the ambassador for the federation and its members, safeguarding and promoting, both internally and externally, the values, mission, vision and strategic aims of Emmaus in the UK.
Chair: Susan Brooksbank-Taylor – Independent (Emmaus Coventry & Warwickshire until April 2022)
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Emmaus UK
## Trustees’ annual report
For the year ended 30 June 2022
Vice Chair : Katrina Mattock - Independent Treasurer: Richard Paterson - Independent Members: Amanda Stekly - Emmaus Norfolk & Waveney Andrew Kilburn – Emmaus Mossley Hazel Warwick - Emmaus Hampshire John Harrison – Emmaus North East Sara Creech - Independent Tony Ferrier – Emmaus Glasgow Secretary: Charlotte Talbott, Chief Executive
## Operations Committee
The role of the Operations Committee is to oversee and review the work of the federation of Emmaus communities and groups in the UK, on behalf of the Emmaus UK Board, in order to ensure that its members demonstrate strength, quality, operate in line with good practice and are working together to achieve the federation’s strategic objectives.
Chair : Katrina Mattock – Emmaus UK Vice Chair Vice Chair: Rachael Burton – Emmaus SLC Members: Frances Hirst – Emmaus South Manchester Gary Barton – Emmaus Mossley Hannah Hutchings – Emmaus Oxford Steve James – Emmaus Oxford John Harrison – Emmaus North East/Emmaus UK trustee Tony Ferrier – Emmaus Glasgow/Emmaus UK trustee Ex-Officio: Susan Taylor - Emmaus UK Chair Secretary : Duncan Gall, Head of Federation Support
## Investment Committee
The role of the Investment Committee is to govern the Emmaus Funds and to ensure that decision-making around the distribution of funds and subsequent monitoring is appropriately independent, consistent and transparent.
Chair : Keith Tolladay – Independent Vice-Chair: David Cooper – Emmaus Hastings & Rother Members: Hazel Warwick – Emmaus Hampshire/Emmaus UK Trustee Joe Feeley – Emmaus Gloucestershire John Bromley – Independent John Webbe – Emmaus North Staffs Samantha Tubb – Independent Ex-Officio : Susan Taylor - Emmaus UK Chair
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Emmaus UK
## Trustees’ annual report
For the year ended 30 June 2022
Katrina Mattock – Emmaus UK Chair of Operations Committee Secretary: Bev Lovemartin, Fund Manager
## Resources Committee
The Resources Committee exists to manage and oversee the financial and human resources of Emmaus UK, the Charity, on behalf of the Emmaus UK Board. Within this remit it ensures that the Charity: adopts appropriate and effective human resource policies in the employment of its staff; effectively manages and monitors its financial resources and adopts appropriate strategies in relation to fundraising and finance; and has the capacity to deliver the annual office plan that delivers the federation strategic plan. It also recommends to the board the annual budgets (including the staff and remuneration budgets) and reviews the annual objectives and performance of the CE.
## Chair: Sara Creech – Emmaus UK trustee Members:
Amanda Stekly – Emmaus Norfolk & Waveney/Emmaus UK trustee Katrina Mattock – Emmaus UK Vice Chair
Richard Paterson – Emmaus UK Treasurer
Susan Brooksbank-Taylor - Emmaus UK Chair Secretary: Clare Hunter, Head of Communications & Fundraising
## Audit, Risk and Governance Committee
The main role of the Audit, Risk and Governance Committee is to ensure that the charity adopts appropriate and effective frameworks for robust internal control, audit and risk management, as well as maintaining high levels of good governance and scrutinising performance in these key areas.
Chair: Frank McMahon – Independent
## Members:
Andrew Kilburn – Emmaus Mossley/Emmaus UK Trustee Hazel Warwick – Emmaus Hampshire/Emmaus UK Trustee John Harrison – Emmaus North East/Emmaus UK Trustee Ex-Officio : Susan Taylor - Emmaus UK Chair Secretary: Sanja Kalik, Head of Finance
## Related parties and relationships with other organisations
As listed above and as stated in articles many Emmaus UK’s Trustees are also members of staff or Trustees of Emmaus communities or groups. There are no additional relationships between the charity and related parties including its subsidiary undertakings, and with any other charities and organisations with which it cooperates in the pursuit of its charitable objectives.
17
Emmaus UK
## Trustees’ annual report
For the year ended 30 June 2022
Emmaus UK administers loans on behalf of The Rayne foundation to Emmaus Communities or Groups. Emmaus UK bears no liability for repayment of principal. This rests with the loan recipient.
## Funds held as custodian trustee on behalf of others
Emmaus UK did not act as a custodian trustee during this accounting period.
## Statement of responsibilities of the trustees
The trustees (who are also directors of Emmaus UK for the purposes of company law) are responsible for preparing the trustees’ annual 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 trustees to prepare financial statements for each financial 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 these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- There is no relevant audit information of which the charitable company’s auditor is unaware
- The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
18
Emmaus UK
Trustees’ annual report
For the year ended 30 June 2022
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 30 June 2022 was 9 (2021: 11). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
## Auditor
Sayer Vincent LLP was appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.
The trustees’ annual report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The trustees’ annual report has been approved by the trustees on 20 December 2022 and signed on their behalf by
Susan Taylor Chair of Trustees
19
Independent auditor’s report
To the members of
## Emmaus UK
## Opinion
We have audited the financial statements of Emmaus UK (the ‘charitable company’) for the year ended 30 June 2022 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- Give a true and fair view of the state of the charitable company’s affairs as at 30 June 2022 and of its incoming resources and application of resources, including its income and expenditure for the year then ended
- Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
- Have been prepared in accordance with the requirements of the Companies Act 2006
## Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Emmaus UK's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## Other Information
The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our
20
Independent auditor’s report
To the members of
## Emmaus UK
report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- The information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- The trustees’ annual report has been prepared in accordance with applicable legal requirements.
## Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- Adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- The financial statements are not in agreement with the accounting records and returns; or
- Certain disclosures of trustees’ remuneration specified by law are not made; or
- We have not received all the information and explanations we require for our audit; or
- The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ annual report and from the requirement to prepare a strategic report.
## Responsibilities of trustees
As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend
21
Independent auditor’s report
To the members of
## Emmaus UK
to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.
## Capability of the audit in detecting irregularities
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:
- We enquired of management and the audit, risk and governance committee, which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to:
- Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
- Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
- The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
- We inspected the minutes of meetings of those charged with governance.
- We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.
- We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
- We reviewed any reports made to regulators.
- We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
- We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
- In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and
22
Independent auditor’s report
To the members of
## Emmaus UK
tested significant transactions that are unusual or those outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities This description forms part of our auditor’s report.
## Use of our report
This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Fleur Holden (Senior statutory auditor) 04 January 2023
for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL
23
## Emmaus UK
Statement of financial activities (incorporating an income and expenditure account)
## For the year ended 30 June 2022
||Restricted
£
239,528
55,000
-
-|2022
Total
£
2,633,416
230,603
26,422
21,155|Unrestricted
and
Designated
£
2,282,046
256,501
35,131
31,021|Restricted
£
378,312
159,747
-
-|2021
Total
£
2,660,358
416,248
35,131
31,021|
|---|---|---|---|---|---|
|2,617,069|294,528|2,911,596|2,604,698|538,059|3,142,757|
|331,211
2,054,596|-
241,765|331,211
2,296,361|515,459
1,687,630|-
569,842|515,459
2,257,472|
|2,385,807|241,765|2,627,572|2,203,089|569,842|2,772,931|
|231,261
-|52,763
-|284,024
-|401,609
(16,858)|(31,782)
16,858|369,826
-|
|231,261
3,640,952|52,763
9,653|284,024
3,650,605|384,751
3,256,201|(14,924)
24,578|369,826
3,280,779|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 18a to the financial statements.
24
Emmaus UK
Company no. 03422341
## Balance sheet
## As at 30 June 2022
|As at 30 June 2022
Balance sheet|||Company|no. 03422341|
|---|---|---|---|---|
|Note
Fixed assets:
12
13
Current assets:
14
Liabilities:
15
18a
Total unrestricted funds
General funds
Total charity funds
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Total net assets
Restricted income funds
Unrestricted income funds:
Designated funds
Social investments: Emmaus Fund
Cash at bank and in hand
Short term deposits
Tangible assets
Debtors|£
144,207
3,090,541
691,891|2022
£
8,479
678,870|£
120,834
3,389,391
233,817|2021
£
9,556
422,070|
|||687,349
3,247,281||431,626
3,218,979|
||3,926,640
(679,359)||3,744,041
(525,063)||
||3,223,637
648,576||3,311,433
329,519||
|||3,934,629||3,650,605|
|||62,416
3,872,213||9,653
3,640,952|
||||||
|||3,934,629||3,650,605|
Approved by the trustees on 20 December 2022 and signed on their behalf by
Susan Taylor Chair of Trustees, Emmaus UK
25
Emmaus UK
## Statement of cash flows
## For the year ended 30 June 2022
|For the year ended 30 June 2022|||||
|---|---|---|---|---|
|Cash flows from operating activities
Net income for the reporting period
(as per the statement of financial activities)
Depreciation charges
Increase in debtors
Increase/(decrease) in creditors
Social investment loan
Short term deposits
Cash at bank and in hand
Total cash and cash equivalents
Bank and investment interest
Reclassification of social investments
Net cash provided by operating activities
Analysis of cash and cash equivalents
Cash and cash equivalents at the end of the year
Net cash provided by financing activities
Change in cash and cash equivalents in the year
Receipt of Emmaus Fund loan repayments
Cash flows from financing activities:
Cash and cash equivalents at the beginning of the year
Net cash provided by investing activities
Cash flows from investing activities:
Purchase of fixed assets
Bank and investment interest|£
£
284,024
-
(26,422)
6,918
(23,373)
154,296
395,443
(5,840)
26,422
(310,000)
(289,419)
53,200
53,200
159,225
3,623,207
3,782,432
At 1 July 2021
£
3,389,391
233,817
3,623,207
2022||£
£
369,826
223,444
(35,131)
6,724
(6,938)
(51,033)
506,891
(7,980)
35,131
-
27,151
50,685
50,685
584,726
3,038,481
3,623,207
Cash flows
At 30 June
2022
£
£
(298,850)
3,090,541
458,075
691,891
159,225
3,782,432
2021||
|||395,443
(289,419)
53,200||506,891
27,151
50,685|
||53,200||50,685||
||||Cash flows
£
(298,850)
458,075||
|||159,225
3,623,207||584,726
3,038,481|
|||3,782,432||3,623,207|
|||At 1 July 2021
£
3,389,391
233,817||At 30 June
2022
£
3,090,541
691,891|
|||3,623,207|159,225|3,782,432|
26
Emmaus UK
Notes to the financial statements
## For the year ended 30 June 2022
## 1 Accounting policies
## a) Statutory information
Emmaus UK is a charitable company limited by guarantee and is incorporated in England and Wales. The registered office address (and principal place of business) is Unit 302 Scott House, The Custard Factory, Gibb Street, Birmingham, B9 4AA.
## b) Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.
The accounts are prepared as full values however are presented to the nearest £1. This may cause small discrepancies in the financial statements.
## c) Public benefit entity
The charity meets the definition of a public benefit entity under FRS 102.
## d) Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. This is discussed in the trustees' annual report.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
## e) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income from grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
Solidarity grant income is the repayment of grants given to groups and communities when they are in the process of developing. The income is paid into the Emmaus Fund to be re distributed to groups and communities as a grant or loan.
## f) Donations of gifts, services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.
On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## g) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. In exceptional circumstances when a loan is converted to a grant, any outstanding interest will be written of at conversion date.
27
Emmaus UK
Notes to the financial statements
## For the year ended 30 June 2022
- 1 Accounting policies (continued)
## h) Fund accounting
- Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.
The designated Emmaus Fund is held for payments to be made in the future to Emmaus groups and communities, to support Emmaus International movement and development projects at Emmaus UK. The trustees have the power to reallocate such funds within unrestricted funds. Note 18 provides detail on the balances of the designated funds.
- i) Expenditure and irrecoverable VAT
- Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds relate to the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
- Expenditure on charitable activities includes the costs of delivering services undertaken to further the purposes of the charity and their associated support costs
- Other expenditure represents those items not falling into any other heading
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## j) Grants payable
Grants payable are made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity. Emmaus UK operates three grants funds: Companion room expansion grants, formerly known as 25th Anniversary Grants, used to increase number of bed spaces across Emmaus communities. Capacity Development Grant, former Legacy fund, used to expand business opportunities. Grants may be funded over varying periods of time, therefore cost and progress is monitored on continuous bases by the Investment Committee. The companion training fund is direct support for companions request for learning and necessary tools to move on.
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
## k) Allocation of support costs
All support and governance costs are allocated to the charitable activity.
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.
## l) Operating leases
Rental charges are charged on a straight line basis over the term of the lease.
## m) Tangible fixed assets
Items of equipment are capitalised where the purchase price exceeds £250. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Major components are treated as a separate asset where they have significantly different patterns of consumption of economic benefits and are depreciated separately over its useful life.
Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:
- Leasehold improvements
- Office furniture and equipment Computers Motor vehicles
4 years straight line 4/5 years straight line 3 years straight line 4 years straight line
28
Emmaus UK
Notes to the financial statements
## For the year ended 30 June 2022
- 1 Accounting policies (continued)
## n) Social investments
- The Community Investment and Enterprise Loan fund, previously called The Emmaus Fund, is a loan-making fund with the intention of providing funds to support communities to change, grow or survive. Priority is given to communities that are expressly working towards financial self-sustainability. The Investment Committee ensures that decision-making around the distribution of funds and subsequent monitoring is appropriately independent, consistent and transparent. The committee overseas that the governance of loans made by Emmaus UK's social investment partners, providing independent due diligence and appropriate monitoring including quarterly risk review for each investment. In exceptional circumstances The Emmaus Board could convert loans to grants.
- o) Debtors
Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
- p) Short term deposits
Short term deposits includes cash balances that are invested in accounts with a maturity date of between 3 and 24 months.
- q) Cash at bank and in hand
Cash at the current bank account, PayPal account and cash in hand are included as cash at bank and in hand.
- r) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## s) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## t) Pensions
The company operates a money purchase pension scheme under which the amount charged to the statement of financial activities is the contributions payable in the year. Differences between contributions payable in the year and the contributions paid are shown as either creditors, accruals or prepayments in the balance sheet.
## u) Foreign currencies
Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the statement of financial activities.
- 2 Income from donations and legacies
|Income from donations and legacies|||||||
|---|---|---|---|---|---|---|
|Donations for Emmaus UK
Legacies
Donations to Emmaus UK for federation
members|Unrestricted
£
-
1,546,402
847,486|Restricted
£
239,528
-
-|2022
Total
£
239,528
1,546,402
847,486|Unrestricted
£
-
1,472,297
809,748|Restricted
£
378,312
-
-|2021
Total
£
378,312
1,472,297
809,748|
||2,393,889|239,528|2,633,416|2,282,046|378,312|2,660,358|
29
Emmaus UK
## Notes to the financial statements
## For the year ended 30 June 2022
|For the year ended 30 June 2022|||||||
|---|---|---|---|---|---|---|
|3
Grants from trusts and foundations
4
Total income from charitable activities
Subscription income from federation
members
Repayment of solidarity grants
Interest receivable
Bank interest
Loan interest
Income from charitable activities
Government grant: Coronavirus Job retention
Regional Communication Services|Unrestricted
£
37,500
64,655
54,100
19,348
-|Restricted
£
-
55,000
-
-
-|2022
Total
£
37,500
119,655
54,100
19,348
-|Unrestricted
£
22,083
119,756
51,891
42,897
19,874|Restricted
£
-
159,747
-
-
-|2021
Total
£
22,083
279,503
51,891
42,897
19,874|
||175,603|55,000|230,603|256,501|159,747|416,248|
||Unrestricted
£
26,416
6|Restricted
£
-
-|2022
Total
£
26,416
6|Unrestricted
£
35,080
50|Restricted
£
-
-|2021
Total
£
35,080
50|
||26,422|-|26,422|35,131|-|35,131|
Loan interest includes interest receivable from Social investment in Emmaus communities . Emmaus UK Board decided not to charge the interest on loans during the Covid pandemic.
30
Emmaus UK
## Notes to the financial statements
## For the year ended 30 June 2022
- 5a Analysis of expenditure (current year)
|the year ended 30 June 2022
Analysis of expenditure (current year)||||||
|---|---|---|---|---|---|
|Staff costs (Note 8)
Marketing costs
Major donor event
Emmaus International participation
Website development
Transfer of donations received on behalf of federation members
Support to federation members
Grants paid out of Companion Room Expansion Grant (Note 6)
Grants paid out of Community development Grant (Note 6)
Grant paid out of Community and Enterprise Loan Fund (Note 6)
Transfer of trust income received on behalf of federation
members
Other direct costs
National Assembly, Travel, Mobile phones and data cost
Trustee meetings, expenses, training and insurance
Premises and office administration
Financial processing and insurance, including audit fee
Recruitment
Other
Depreciation
Professional fees
Support costs
Governance costs
Total expenditure 2022|Raising
funds
£
175,992
121,363
1,902
-
-
-
-
-
-
-
-
-
4,690
-
-
14,678
-
1,462
-
1,452|Charitable
activities|Governance
costs
£
88,510
-
-
-
-
-
-
-
-
-
-
187,714
7,067
2,559
-
-
11,616
-
-
-|Support
costs
£
166,165
-
-
-
-
-
-
-
-
-
-
-
2,908
-
105,598
33,924
-
-
6,917
6,902|2022
Total
£
1,067,774
133,046
1,902
53,976
39,707
242,015
214,932
165,000
249,486
-
-
187,714
86,914
2,559
105,598
48,602
11,616
1,462
6,917
8,353|
|||Support to
federation and
communities
£
637,106
11,683
-
53,976
39,707
242,015
214,932
165,000
249,486
-
-
-
72,249
-
-
-
-
-
-
-||||
||321,539
9,672
-|1,686,153
312,742
297,466|297,466
-
(297,466)|322,414
(322,414)
-|2,627,572
-
-|
||331,211|2,296,361|-|-|2,627,572|
31
Emmaus UK
## Notes to the financial statements
## For the year ended 30 June 2022
- 5b Analysis of expenditure (prior year)
|Analysis of expenditure (prior year)
the year ended 30 June 2022||||||
|---|---|---|---|---|---|
|Staff costs (Note 8)
Marketing costs
Major donor event
Emmaus International participation
Website development
Transfer of donations received on behalf of federation members
Support to federation members
Grants paid out of Companion Room Expansion Grant (Note 6)
Grants paid out of Community development Grant (Note 6)
Grant paid out of Community and Enterprise Loan Fund (Note 6)
Transfer of trust income received on behalf of federation
members
Other direct costs
National Assembly, Travel, Mobile phones and data cost
Trustee meetings, expenses, training and insurance
Premises and office administration
Financial processing and insurance, including audit fee
Recruitment
Other
Depreciation
Professional fees
Support costs
Governance costs
Total expenditure 2021|Raising
funds
£
321,603
132,809
3,840
-
31,519
-
-
-
-
-
-
-
4,039
-
-
11,258
-
222
-
1,520|Charitable
activities|Governance
costs
£
95,233
-
-
-
-
-
-
-
-
-
-
11,097
2,695
12
-
27,343
-
-
-|Support
costs
£
140,061
-
-
-
-
-
-
-
-
-
-
-
407
-
96,835
28,837
-
-
6,725
15,445|2021
Total
£
1,111,264
132,809
3,840
35,000
31,519
340,169
200,924
311
341,562
213,579
145,000
11,097
17,662
12
96,835
40,095
27,343
222
6,725
16,965|
|||Support to
federation and
communities
£
554,367
-
-
35,000
-
340,169
200,924
311
341,562
213,579
145,000
10,520
-
-
-
-
-
-
-||||
||506,810
8,649
-|1,841,432
279,660
136,379|136,379
-
(136,379)|288,310
(288,310)
-|2,772,931
-
-|
||515,459|2,257,472|-|-|2,772,931|
32
Emmaus UK
Notes to the financial statements
## For the year ended 30 June 2022
- 6 Grant making (current year)
|e year ended 30 June 2022
Grant making (current year)|||
|---|---|---|
|2022
£
-
-
310,000
-
310,000
-
100,000
30,000
-
35,000
165,000
-
10,000
-
19,000
-
39,000
-
-
-
-
-
-
-
50,000
-
-
-
-
51,486
40,000
40,000
-
249,486
724,486
Emmaus Bradford
The Emmaus UK Board issued the loan to Emmaus Bradford at 4% interest payable after March 2023.
Grants made from Companion room expansion grants (formerly 25th Anniversary Fund)
Grants made from Capacity Development Grants (formerly Legacy Fund)
Emmaus Lambeth
Emmaus Bristol
Emmaus Leicester and Rutland
Emmaus Leeds
Emmaus Hampshire
Emmaus Coventry
Emmaus Hastings and Rother
At the end of the year
Cost
Emmaus Brighton
Emmaus Glasgow
Emmaus South Manchester
Emmaus Bolton
Grants made from Community and Enterprise Investment Loan Fund (formerly Emmaus Fund)
Emmaus Burnley
Interest due to social investors
Emmaus Mossley
Emmaus Brighton and Hove - grant awarded in prior year not fully spent
Emmaus Leeds
Emmaus Bradford
Emmaus Suffolk
Emmaus Suffolk
Emmaus Dover
Emmaus Bradford
Emmaus North Staffordshire
Emmaus Cornwall
Emmaus Sheffield
Emmaus Gloucestershire
Emmaus Cambridge
Emmaus Oxford
Emmaus Lambeth
Emmaus Norfolk
Emmaus Salford|2022
£
-
-
310,000
-|2021
£
223,443
-
-
-|
|||223,443
(29,068)
-
-
34,000
(4,620)|
||165,000
-
10,000
-
19,000
-
39,000
-
-
-
-
-
-
-
50,000
-
-
-
-
51,486
40,000
40,000
-|311
3,897
62,575
2,000
-
3,500
-
100,000
4,350
927
15,166
4,350
27,528
2,171
41,032
834
1,700
23,000
10,000
-
10,000
-
28,532|
||249,486|341,562|
||724,486|565,317|
33
Emmaus UK
Notes to the financial statements
9
## For the year ended 30 June 2022
- 7 Net income / (expenditure) for the year
This is stated after charging:
|This is stated after charging:|||
|---|---|---|
||2022|2021|
||£|£|
|Depreciation|6,917|6,725|
|Operating lease rentals payable:|||
|Property|43,704|34,066|
|Auditor's remuneration (excluding VAT):|||
|Audit|9,275|8,845|
|Other services|6,972|2,382|
- 8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
Staff costs were as follows:
|Staff costs were as follows:|||
|---|---|---|
|Other forms of employee benefits
Social security costs
Salaries and wages
Employer’s contribution to defined contribution pension schemes|2022
£
920,378
77,126
45,585
24,684|2021
£
953,170
76,158
47,057
34,879|
||1,067,774|1,111,264|
Other forms of employee benefits include travelling, subsistence and personal development costs.
The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:
|||2022|2021|
|---|---|---|---|
|||No.|No.|
|£60,000|- £69,999|1|-|
The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £262,298 (2021: £287,280) as a consequence of the internal cover for maternity leave.
The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).
Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £1045 (2021: £12) incurred by 8 (2021: 1) members relating to attendance at meetings of the trustees.
## Staff numbers
The average number of employees (head count based on number of staff employed) during the year was 34 (2021: 28).
Staff are split across the activities of the charity as follows (full time equivalent basis):
|Staff are split across the activities of the charity as follows (full time equivalent basis):|||
|---|---|---|
|Raising funds
Support and governance
Charitable activities|2022
No.
6.0
17.0
5.0|2021
No.
5.0
18.0
5.0|
||28.0|28.0|
34
Emmaus UK
Notes to the financial statements
## For the year ended 30 June 2022
## 10 Related party transactions
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
The repayment of the solidarity grants have been recognised as income from charitable activities (Note 3), rather than as donations, and these have been included within the designated Emmaus Fund.
Grants and Loans were made to the following communities, which have trustees in common with Emmaus UK during this year:
|Emmaus Norfolk
Emmaus Mossley
Emmaus Glasgow
Emmaus Coventry
Emmaus Cambridge
Emmaus Hastings and Rother
Emmaus Leicester and Rutland
Emmaus Hampshire
Emmaus Gloucestershire|2022
£
-
-
19,000
-
-
-
-
50,000
-|2021
£
834
4,350
-
1,700
3,500
4,350
2,000
41,032
100,000|
|---|---|---|
||69,000|157,766|
## 11 Taxation
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
## 12 Tangible fixed assets
|Tangible fixed assets|||||
|---|---|---|---|---|
|At the start of the year
Charge for the year
At the start of the year
Net book value
Cost
At the end of the year
Additions in year
At the end of the year
Depreciation
At the end of the year
At the start of the year|Leasehold
improvements
£
6,245
-|Fixtures and
fittings
£
49,180
-|Computer
equipment
£
55,575
5,840|Total
£
111,000
5,840|
||6,245|49,180|61,415|116,841|
||6,245
-|48,655
525|46,544
6,393|101,444
6,918|
||6,245|49,180|52,937|108,362|
||-|-|8,479|8,479|
||-|525|9,031|9,556|
All of the above assets are used for charitable purposes.
13 Social investments: Community and Enterprise Investment Loan Fund (formerly Emmaus Fund)
|Balance at the beginning of the year
Loans repaid during the year
Balance at the end of the year
Reclassification to a grant
Loan issued in the year|2022
£
422,070
(53,200)
-
310,000|2021
£
696,198
(50,685)
(223,443)
-|
|---|---|---|
||678,870|422,070|
The Investment Committee decides upon the interest rate charged; this can vary from nil, 1% or 4% on case by case basis. During 2021/22 loans of £52,000 for Emmaus Mossley and £20,000 for Emmaus Bradford were committed but not drawn down.
35
Emmaus UK
## Notes to the financial statements
## For the year ended 30 June 2022
## 14 Debtors
|For the year ended 30 June 2022
14
Debtors|||
|---|---|---|
|15
Creditors: amounts falling due within one year
Accruals
Deferred income (note 16)
Trade creditors
Grants payable
Taxation and social security
Other creditors
Accrued income (including gift aid tax recoverable)
Trade debtors
Other debtors
Prepayments|2022
£
54,385
983
54,404
34,435|2021
£
42,654
4,628
43,016
30,537|
||144,207|120,834|
||2022
£
103,655
24,776
362,363
110,836
73,081
4,646|2021
£
53,129
19,977
377,037
19,866
32,553
22,500|
||679,359|525,063|
## 16 Deferred income
Deferred income comprises grant income received in year and deferred to future periods.
|Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year
Tangible fixed assets
Net assets at 30 June 2020
Net assets at 30 June 2022
Social investments
Net current assets
Analysis of net assets between funds (current year)
Tangible fixed assets
Social investments
Net current assets
Analysis of net assets between funds (prior year)|General
unrestricted
£
8,479
-
640,097|Designated
£
-
678,870
2,544,767|2022
£
22,500
(22,500)
4,646|2021
£
15,000
(15,000)
22,500|
|---|---|---|---|---|
||||4,646|22,500|
||||Restricted
£
-
-
62,416|Total funds
£
8,479
678,870
3,247,280|
||648,576|3,223,637|62,416|3,934,629|
||General
unrestricted
£
9,556
-
319,963|Designated
£
-
422,070
2,889,363|Restricted
£
-
-
9,653|Total funds
£
9,556
422,070
3,218,979|
||329,519|3,311,433|9,653|3,650,605|
## 17a Analysis of net assets between funds (current year)
17b Analysis of net assets between funds (prior year)
36
Emmaus UK
## Notes to the financial statements
## For the year ended 30 June 2022
18a Movements in funds (current year)
|e year ended 30 June 2022
Movements in funds (current year)||||||
|---|---|---|---|---|---|
|Note
Restricted funds:
c
d
ag
aj
ah
ap
ak
ai
g
i
k
l
m
n
o
Total restricted funds
Emmaus Hastings and Rother
Barratt Foundation
Emmaus Hampshire
Communities
Emmaus Bolton
Emmaus Colchester
John Laing Charitable Trust
Emmaus Dover
Emmaus Glasgow
Emmaus Gloucestershire
Base John Laing Charitable Trust BASE
Calypso Browning Trust
Aldo Trust
Anon
Alfred and Dorothy Shorney Memorial
Trust
Companion training fund
The Broyst Foundation
Anonymous
Ukraine appeal
Anonymous donor
Emmaus Greenwich
Emmaus South Manchester
Smallwood Trust
Persula Foundation
Emmaus Sheffield
Emmaus Village Carlton (Turvey)
Emmaus Bradford
Emmaus Cornwall
Emmaus Rugby
Emmaus Staffordshire
Emmaus Bristol
Emmaus Burnley
Emmaus Brighton & Hove (Sussex)
Emmaus Coventry & Warwickshire
The Freemasons' Grand Charity
Emmaus Preston
Emmaus Salford
Emmaus Hull & East Riding
Emmaus Lambeth
Emmaus Leeds
Emmaus Leicestershire and Rutland
Emmaus Merseyside
Emmaus Medway
Emmaus North East
Emmaus Mossley
Emmaus Oxford
Emmaus Norfolk and Waveney
Emmaus Cambridge
Emmaus Hertfordshire (St Albans)
Emmaus South Wales (Bridgend)
Affiliated Groups
Emmaus Suffolk (Ipswich)
Other restricted funds|At 1 July 2021
£
-
84
1
6
1
-
-
-
-
-
-
103
26
166
-
-
1,211
-
-
1
-
750
-
-
10
33
88
289
453
1|Income &
gains
£
8,287
4,138
1,807
3,993
38,557
3,430
9,136
862
11,089
7,583
4,142
11,330
5,271
3,562
6,318
5,318
13,703
4,662
4,077
-
7,020
11,452
4,664
8,912
5,809
6,528
3,246
278
6,988
9,564|Expenditure &
losses
£
(8,227)
(4,138)
(1,688)
(4,018)
(37,530)
(3,425)
(8,838)
(862)
(11,029)
(7,643)
(4,102)
(11,130)
(5,271)
(3,692)
(6,318)
(5,518)
(13,838)
(4,642)
(4,102)
-
(7,060)
(11,452)
(4,664)
(9,052)
(5,994)
(6,548)
(3,216)
(278)
(6,788)
(9,564)|Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|At 30 June
2022
£
60
84
120
(19)
1,028
5
298
-
60
(60)
40
303
26
36
-
(200)
1,076
20
(25)
1
(40)
750
-
(140)
(175)
13
118
289
653
1|
||3,220
100
-
101
13
-|211,727
6,852
13,383
-
45
10,901|(210,628)
(6,802)
(13,383)
-
(45)
(10,908)|-
-
-
-
-
-|4,319
150
-
101
13
(8)|
||215
-
6
-
-
500
-
1,058
-
2,657
2,000
-
-
-
-
-|31,180
-
-
-
-
-
-
-
-
-
-
-
2,000
40,000
5,843
3,780|(31,137)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|257
-
6
-
-
500
-
1,058
-
2,657
2,000
-
2,000
40,000
5,843
3,780|
||6,221|51,622|-|-|57,843|
||9,652|294,529|(241,765)|-|62,416|
37
Emmaus UK
## Notes to the financial statements
## For the year ended 30 June 2022
18a Movements in funds (current year) (continued)
|Note
m
n
p
q
u
v
al
am
an
ao
aq
w
x
y
ab
ac
ad
ag
ai
ah
Total designated funds
General funds
aa
Environment fund (Environment audit)
IT project
Companion room expansion grant
Emergency fund
Equipment for companions
Federation Health and safety
Safeguarding consultancy
Base Grants ( Emmaus UK)
Companion training fund
Community and Enterprise Investment
Loan Fund
Capacity development Grants
Strength based approach
Unrestricted funds:
Strategic plan
IT tender
Women's Group
Business planning and development
Total unrestricted funds
IT
infrastructure
and
digital
development
Mentoring, evaluation and reasearch
Fedration training, development and
wellbeing
Designated funds:
Recycling and environmental initiatives
Total funds|At 1 July 2021
£
1,093,385
389,954
45,852
215,000
50,000
30,000
75,000
100,000
50,000
15,000
19,874
50,591
15,740
621,836
500,000
25,000
14,200
-
-
-|Income &
gains
£
19,355
-
-
-
-
-
-
-
-
-
-
-
-
157,993
-
-
-
-
-
-|Expenditure &
losses
£
-
(249,486)
(45,852)
(136,722)
(31,500)
(14,603)
-
-
-
-
-
-
(15,740)
(165,000)
-
-
(14,200)
-
-|Transfers
£
-
500,000
-
48,357
-
34,602
138,839
-
(50,000)
(15,000)
-
-
-
(88,839)
(500,000)
(25,000)
-
75,000
90,000
200,000|At 30 June
2022
£
1,112,740
640,468
-
126,635
18,500
50,000
213,839
100,000
-
-
19,874
50,591
525,990
-
-
-
75,000
90,000
200,000|
|---|---|---|---|---|---|
||3,311,433|177,348|(673,103)|407,959|3,223,637|
||329,519|2,439,720|(1,712,704)|(407,959)|648,576|
||3,640,951|2,617,068|(2,385,807)|-|3,872,213|
||3,650,605|2,911,596|(2,627,572)|-|3,934,629|
-
38
Emmaus UK
## Notes to the financial statements
## For the year ended 30 June 2022
18b Movements in funds (prior year)
|e year ended 30 June 2022
Movements in funds (prior year)||||||
|---|---|---|---|---|---|
|Note
Restricted funds:
Total restricted funds
Emmaus Colchester
The Freemasons' Grand Charity
Emmaus Brighton & Hove (Sussex)
Emmaus Burnley
Emmaus Village Carlton (Turvey)
Emmaus Mossley
Emmaus Suffolk (Ipswich)
Emmaus Leicestershire and Rutland
Affiliated Groups
Emmaus South Manchester
Emmaus Cambridge
Smallwood Trust
Emmaus Leeds
Anon
Emmaus Dover
Emmaus Glasgow
Emmaus Gloucestershire
Emmaus Hampshire
Emmaus Hastings and Rother
Emmaus Staffordshire
Emmaus Oxford
Emmaus Bradford
Aldo Trust
Emmaus Sheffield
Emmaus South Wales (Bridgend)
John Laing Charitable Trust
The Broyst Foundation
Other restricted funds
Base John Laing Charitable Trust BASE
Calypso Browning Trust
Anonymous donor
Beatrice Laing Trust
Persula Foundation
Anonymous
Emmaus Salford
Emmaus Hertfordshire (St Albans)
Emmaus Merseyside
Emmaus Preston
Emmaus North East
Emmaus Norfolk and Waveney
Emmaus Medway
Emmaus Hull & East Riding
Emmaus Lambeth
Emmaus Coventry & Warwickshire
Emmaus Bristol
Emmaus Greenwich
Communities
Emmaus Bolton
Emmaus Rugby
Emmaus Cornwall|At 1 July 2020
£
(87)
84
(5)
6
1,145
500
229
-
266
(328)
23
93
56
(96)
(593)
101
1,241
(1,589)
(548)
13
(43)
76
(2,980)
(858)
10
33
108
289
181
(465)|Income &
gains
£
8,704
6,675
4,026
19,964
43,884
6,439
7,176
19,495
4,277
16,618
5,070
10,538
20,723
4,370
15,615
27,057
22,865
2,280
4,282
2,491
6,442
18,775
16,006
6,506
5,355
6,770
13,031
212
8,030
7,027|Expenditure &
losses
£
(8,704)
(6,675)
(4,315)
(19,964)
(47,534)
(7,894)
(7,696)
(19,495)
(6,000)
(17,634)
(5,110)
(10,528)
(20,753)
(4,108)
(15,690)
(28,354)
(22,895)
(2,290)
(4,282)
(2,544)
(6,532)
(18,101)
(16,583)
(6,616)
(5,355)
(6,770)
(13,051)
(212)
(7,759)
(7,027)|Transfers
£
87
-
295
-
2,506
955
291
-
1,456
1,344
17
-
-
-
668
1,196
-
1,599
548
41
133
-
3,557
968
-
-
-
-
-
465|At 30 June
2021
£
-
84
1
6
1
-
-
-
-
-
-
103
26
166
-
-
1,211
-
-
1
-
750
-
-
10
33
88
289
453
1|
||(3,139)
150
-
101
13
(203)|340,704
12,175
15,632
-
291
7,007|(350,471)
(12,225)
(15,632)
-
(291)
(7,536)|16,126
-
-
-
-
732|3,220
100
-
101
13
-|
||61
-
-
25,000
-
-
-
-
-
2,657
-
-
-|35,106
15,000
1,500
-
120,000
500
5,000
1,250
15,000
-
2,000
2,000
-|(35,684)
(15,000)
(1,494)
(25,000)
(120,000)
-
(5,000)
(192)
(15,000)
-
-
(2,000)
-|732
-
-
-
-
-
-
-
-
-
-
-
-|215
-
6
-
-
500
-
1,058
-
2,657
2,000
-
-|
||27,657
24,578|162,250
538,060|(183,686)
(569,842)|-
16,858|6,221
9,652|
39
Emmaus UK
## Notes to the financial statements
## For the year ended 30 June 2022
18b Movements in funds (prior year) (continued)
|Note
Total designated funds
General funds
aa
Business planning and development
Safeguarding consultancy
Strength based approach
Designated funds:
Community and Enterprise Investment
Loan Fund
Base Grants ( Emmaus UK)
Companion room expansion grant
Total unrestricted funds
Total funds
Recycling and environmental initiatives
Companion training fund
Emmaus International
Environment audit
Strategic plan
Unrestricted funds:
Women's Group
IT tender
Federation emergency fund
Emergency fund
Equipment for companions
Federation Health and safety
Staff training
Capacity development Grants
IT project
Tablets for trustees
Training for Executive leaders peer|At 1 July 2020
£
1,010,105
731,517
50,000
48,400
10,000
25,000
-
-
-
-
-
-
-
30,000
72,742
149,258
80,000
500,000
5,000
90,000
5,000
25,000|Income &
gains
£
42,947
-
-
-
-
-
-
-
-
-
-
-
-
-
-
105,683
-
-
-
-
-
-|Expenditure &
losses
£
(213,579)
(341,562)
(54,148)
-
(10,000)
-
-
-
-
-
-
-
-
(4,409)
(57,002)
(311)
-
-
-
(75,800)
(2,604)
-|Transfers
£
253,912
-
50,000
166,600
-
(25,000)
50,000
30,000
75,000
100,000
50,000
15,000
19,874
25,000
-
367,206
(80,000)
-
20,000
-
(2,396)
(25,000)|At 30 June
2021
£
1,093,385
389,955
45,852
215,000
-
-
50,000
30,000
75,000
100,000
50,000
15,000
19,874
50,591
15,740
621,836
-
500,000
25,000
14,200
-
-|
|---|---|---|---|---|---|
||2,832,022|148,630|(759,415)|1,090,196|3,311,433|
||424,179|2,456,068|(1,443,674)|(1,107,054)|329,519|
||3,256,201|2,604,698|(2,203,089)|(16,858)|3,640,951|
||3,280,779|3,142,757|(2,772,931)|-|3,650,605|
- Purposes of restricted funds
- a Charles Russell LLP
- b Anonymous funder
- c John Laing Charitable Trust
- d The Broyst Foundation
- e The Dulverton Trust
- f Companion room expansion grant (25th Anniversary Fund)
- g Smallwood Trust
- h Corporates for Companion training
- i Persula Foundation
- j Garfield Weston Foundation
- k Anonymous Funder
- l Beatrice Laing Trust m Community and enterprise investment loan fund (Emmaus Fund)
Charles Russell LLP contributed to the training fund for companions.
- Anonymous funder contributed to the Companion Core Offer project development and delivery.
John Laing Charitable Trust contributed to the training fund for companions and to the Data Warehouse Project.
The Broyst Foundation contributed to the training fund for companions.
The Dulverton Trust contributed to the training fund for companions.
Fund contributes to the provision of new rooms at Emmaus communities.
Smallwood Trust contributed to research and analyse provision for homeless women.
Corporate donations were made for the training fund for companions.
Restricted fund towards companion training.
Garfield Weston Foundation donated towards costs of the Companion Core Offer project.
Donation for Emmaus Norfolk and Waveney
Beatrice Laing fund contributed towards salary of business development team. See note 6
- n Capacity development grants (Legacy Provides grants to support communities and groups with specific capacity Fund) development needs (see note 6).
40
Emmaus UK
Notes to the financial statements
For the year ended 30 June 2022
|e year ended 30 June 2022|e year ended 30 June 2022||
|---|---|---|
|Purposes of designated funds|||
|p|IT project|Emmaus UK funded communities IT equipment and network development and|
|||maintenance. In 2022-23, designated fund will contribute towards development|
|||of CRM system and improving our IT infrastructure.|
|q|Business planning|This project is created as part of strategic planning, gender equality research|
|||and development, development of social return to investment.|
|s|Staff training|Emmaus UK is committing toward staff professional development to improve|
|||EDI awareness and staff wellbeing.|
|t|Web development|The emmaus.org.uk website is currently in need of renewal, having been|
|||developed five years ago.|
|u|Safeguarding consultancy|Research into safeguarding policies and implementation|
|v|Strength based approach|Monitoring and availabition project based on strenght.|
|w|Base grants|Funding for new models of social enterprises.|
|x|Companion training fund|Designated fund to support trainings and development opportunity for|
|||companions|
|y|Companion room expansion grant|Funding to increase number of companion rooms that are available within|
|||communities|
|z|Federation emergency fund|Designated funds to support the restructure of its communities|
|aa|General fund|The general fund incorporates a reserve being approximately equivalent to 3|
|||months' operating costs.|
|ab|Emergency fund|Designated to support communities through Covid-19 pandemic|
|ac|Equipment for companions|Designated for IT equipment to support companions engagement with training|
|||and the peer group|
|ad|Federation Health and safety|Designated to support communities with Health and Safety advice and|
|||guidance.|
|ae|Tablets for trustees|Designated for trustees communication and engagement.|
|af|Training for Executive leaders peer|Designated to facilitate training and development of the Emmaus communities|
||group|Executive leaders peer group|
|ag|Base John Laing Charitable Trust|
Support for new models of social enterprises in Emmaus communities.|
|ah|Anon|Campaign specific online donations launched to help Emmaus companions in|
|||communities with training and development|
|ai|Health and Hygiene Equipment|
Campaign specific donations for supporting Emmaus communities to fund their|
|||PPE equipment|
|aj|The Freemasons's Charitable Trust|Support for communities for PPE|
|ak|Aldo Trust|Campaign specific online donations launched to help Emmaus companions in|
|||communities with training and development|
|ap|Calypso Browing Trust|Donation towards Covid emergency fund for communities|
|al|Environment Audit|New project across all communities|
|am|Strategic plan|Monitoring, coordination and evaluation of the strategic plan 2020-2025|
|an|IT tender|Consultancy support for tendering for IT services|
|ao|Women's group|New project to explore female access to services|
|ap|Anonymous donor|Donation for Emmaus Lambeth|
|aq|Recycling and environmental initiatives|In memory of colleague|
41
Emmaus UK
Notes to the financial statements
## For the year ended 30 June 2022
## 19 Operating lease commitments payable as a lessee
The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods
|The charity's total future minimum lease payments under non-cancellable operating leases is as
following periods|follows for each of the|follows for each of the|
|---|---|---|
|Less than one year|2022
2021
£
£
35,471
-
35,471
-
Property||
||35,471|-|
## 20 Capital commitments
At the balance sheet date, the charity had nil capital commitments (2021: £nil).
## 21 Legal status of the charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.
## 22 Post Balance Sheet Events
Following the year end, Emmaus UK has received residual legacy income value of £52,980 which will be recognised in accordance with the accounting policy in 2022/23 financial year.
42