DOCU￿9￿ En¥eW iI.. SDE6C2EC-7311-8BCM78C-1037￿CE9zl Reglstered number. 03422363 Charity numbor. 1064473 EMMAUS CAMBRIDGE (A Company Limited by Guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 *AF79NLVN• 2e407r2026 CCNPANIES HOUSE A12 DorgJ*Tr En¥eh￿I0.. 5DE6C2E&7311•c&81￿1o3T￿2lCEr2l EMIAAUS CAMBRIDGE (A Company Lknlted by G￿r*￿tee) CONTENTS Pag8 Rofewenc• and ￿MInIStrat￿• D•Lills of th• Charity. Its Tn￿tee8 al￿ Advlsers Tru$tses' R•port 2-17 Ind•￿ndent Audltors. Report on the Flnancl•l Ststernents 18-22 Con$olldatod stateme￿ of Flnancial Acllvitles 23 Consolldat•d Bal•n¢e Slwel 24 Charlty Balance Sheet 25 Consolldated Stat•m•nt of Cash Flows 26 Noles to the Financial Statoments 27-42 Docu85gn E￿￿oPe ID: 5DE6C2EC-73114BCMI6C-1037*A4CE921 EMMAUS CAMBRIDGE (A Ctynpany Llmiled by Guarnnts•) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARtrY. ￿S TRUSTEES AND ADVISERS FOR ThE YEAR ENDED 31 OCTOBER 2025 TN$tee$ Dr C A Comish. Acting Chair from 13 February 2025 until 24 June 2025 Ms A Daws. until 20 February 2025 Mr J Dawson Mr W Erby. until 20 Novefnber 2024 Ms A Gunn, appointed 13 Novembef 2025 Mr J Humpston. Chair until 13 February 2025. stepped as Trustse 23 1)ctober 2025 Ms L E Matheson, Treasurer until 24 June 2025. appoint9d Chair from 24 June 2025 MsJMay Mr J W Murphy Ms C Nicol, untfl 13 February 2025 Mr J Pollington. ¢L￿pted 27 May 2025 and appointed as Trea$ur8rfrom 24 Jung 2025 Ms H M Renfrew-Knight Company regi$twed number 03422363 Charlty reglstered nwnb 1064473 Regl$tered offlce Gr88n End. Landbeach, Cambridge, C8mbn"dgeshire. CB25 9FD Chlef oxecutlv• offic•r Ms D M Talbot Indep•ndent audltors PEM A￿jIt Limited. Salisbury House. Statw)n Road. Cambr*Jge. C812LA Bankers CAF Bank Limrted. King5 Hill. West Malling. Kent. ME19 4JQ Cambridge 8ulding Souety. PO Box 232. 51 Newmarket Road. Cambridge. CB5 8FF Triodos Bank NV. Dèanery Road. 8ristol. 8S1 SAS Unity Trust Bank plc, Four Brindley Place, Bimiingham. B12JB Page 1 En¥gW ￿. 50EeC2EG73I148W1￿1037￿&lcE92l EMMAUS CAMBRIDGE (Acompany Llmlted by Guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 OCTOBER 2025 Tha Trustees present Ihelr annL￿r report tcgether ¥•ith the audited financial statements of the charity for the year 1 November 2024 to 31 October 2025. The Trustees confirm that the Annual R¢port and financial statements of the ￿rnPany comply wth the current ststutory requirements, the requirements of the companls governing document and the provisK)ns ofthe Statement of Recomff*nd8d practi￿ ISORP). applicable to charities prèparing their accounts in accordance vAth the Financial Reportlng Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019). Since the charity qUali￿S as small under SeCt￿n 383. the strategic report required of medium and large mpanies under The Cornpan￿s Act 2006 (Strategic Refvirt and Direcws Report) Regulations 2013 is not requlred. Con5tllutlon The charity is cy)nslitLrted under a Memorandum of A5scL¥akn dated 20 August 1997 and is a registered charlty number 1064473. The Memorandum of As￿￿tIOn was ameThled on 28 August 2021. Our Vlslon A worfd In whlch evwyone has a home ￿ a sense of balory￿. (￿r Mis$i< To work tC*￿therto overcome homelessness arKI socyal eXduSi￿ Whi￿ using our Yoice to achieve social thange. Our Values R•spact- For our ènvlronment. for others. and (yJrselves Openness- To ideas thallenges and other points of view Solldarlty- Helping those in greatest need and oppK￿ln9 injuslic* Wel¢omlng - Friendty, apkwchable and indus￿9 Sharlng- Of resources. skj'lb. ¢*allgryes and successes (￿r Stratsglc Priorttles Set wth th& invofvernent and support of our cCAnWi￿s in March 2024 for launth in November 2024 and running through to October 2029. Saf4 secure ac¢ommodatton Supporting ¢ompanion$ lo make their room homely. Encouraging companions lo rewew thelr communal spaces and make suggestions as to improvements. Ensuring that lacilities a￿ maintsined to a g)od slandard and in line with regulations. What w• have achlev We continue to grft items donated through the swal enterprise lo companions on their arrival. Thi5 can be swapped as needs Change and we ¢)ffer the opkK)rtunity for these items to be taken with them rf they se¢ure accommodation outside of Emmaus Cambridge. Support staff a150 help those who require addillonal lrfe skills support to maintain and manage their accommodation. We have a working group to develop an onsite g￿n falility. We have located a slte and hope to bring this to fruition In 202512026. Page 2 .Do￿S￿￿FfiVeknpe ID.. 5DE6C2EG73114BC8418C-1037*AICE921 EMMAUS CAMBRIDGE (A Company Llmlted by Guafanteo) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 We have commisS￿ned various spe￿alISt ser¥ic*s through)ut this ￿ar to ensure that our buik1ings meet appropriate staftdards and we have wcrfked Iwstees to ensure any works identrfied are oilher funded or planned in this or the fiJtUTe year deterniined through priority order. Monitoring of this has been supportad by the inlmduction of Ri8kPrwf, a system whth helps to Measu￿ compliance 8nd also provkle a registry of necessary dowmentslion. We also requested a rgvi8w of our buiklings to ensure that our insuranc6 Was of the correct levd fdlowng the investments In our sitè. Scheduled 1..1 ttme with $upportstaff Investing in our support team to decrease ow cJd prc4ress. Our Support Manager attends a peer group and Emmaus UK hava provided extensive opportunities to bring teams together. Whether ￿V￿eWing the impact of the Supported Housing Act. being involved in the tjrand project or introducing the Emmaus ￿01￿ Stsndards. WdriOUS cA>mmUn￿1￿)n thann81$ have been available for Support staff. Unplanned 1..1 tlme wlth support staff EnsuriNJ that support C¥A￿agUeS have fiexibilty in their dia￿ to be abte to respond ￿tside of planned activities. Recognislng that successful suppcvt is buiK on trust aTrJ that peopl8 oThJa98 in drfferent ways. therefore wdc#)ming support in praclical, phstsical and creative apwoaches and not solety in 1".1 seated meetlngs. What ￿ have achleved The appo*itrnenl of a fourth sw)p(wt wots vms key to the athievemenl of this. With increasingly complex neeés witnessed among those y￿ support- whelher Hl the support furKtion or the social enterprise, which is a core element of routine and work experience- it was vilal that this investment was madè. We trialled a wative writer. fve-a-side chess. brought in a trainee counsellor and s8veral corporate volunteers to help provi¢Je variety and interest. This ha$ allowed us to see some people engage in a way not ￿￿tnessed before and wo hopg lo schedule more ofthks type ofa¢tswty in the next fffianaal year. Page 3 Drtsmgn En￿k>pe ID.. SDE6c2EC-7311-￿418C-ID3FA￿E*￿l EMIAAUS CAM8RIDGE (A Company Limlt•d by Guarant••) TRVSTEES. REPORT (CONTINUED) FOR THE YE*R ENDED 31 OCTOBER 2025 Sdwar Champi¢)ning th8 ethos of h8lwng others in a wotse posthon th￿ ourselve$. Supporting companion5 to selecl beneficiaries for support through their ￿mpanIOn solklarity commltteg. Showcasing the impact ol solidarity in our shop and through our Sc￿1 media platfofms. ErHx)uraging COmpanK￿ to dgvi$8 otherfom)s of wlidarity- an exlensiva list was roC￿rdad by ￿MpanionS at our strategy day. Whal we hav• •¢hlev•d Due to th? personal ¢xperiencos of some of our ￿mpaniOns, it take5 some longer to understand this con￿pt in a world where INes have beert diffi￿11. We have. however. seen some wonderful peer support during the yEar and cOmpass￿n sIKMm. Thi% generosty 1$ visiblo daity wlth certain Companions building relationships with and sending 9(￿S to other counlrns such as Africa and Serbia. More recently. many companions have been involved with preparing arKI ssnding the contsiner lo Satu Mare. a Romanian mmunity tying to managè wth less income. kn finanoal SUPWJrt ar￿ fewer donated good5. During the year a companion-led community. ￿th the sUp￿rI of trustees. has grfted £2.875 lo drfferent charities. The charities chosen aligned with our art￿leS and the (*osen charittes were determined through a monthly cornpanw)n vote. On some 0￿•S1On$ swmral r*aiites benefft from a prUS meaL8 to aKI g)r*J health. What we hav• achieved The social enterprise continues lo supplement the funding received from South Cambridge Oistrict Council towards food costs for D)mpanK>ns meals. This prOv￿leS exlensive choice whilst also allowing companions who wish to cook fly the communty the opportunity to devise meals they feel confident and comfortable to cook. As highlighted above. inVo￿eMent of uynpanlons in meal preparation is a key lrfe skill. Whilst we support the willingness and desir& for companions to cook for larga numbers, we do understand that 8 more practical 1..1 approach is na8ded from a general lrfe skill pe￿pective. As such there are plans in place to tl8velop thls further in the next finanrAal {2025-26)- We have seen several c£rfnpanins take greater interest in nutrition and heatthier meals within the past year. Wo have more work lo do in this area, tyJl it has damonstratad th8 desTh and ￿te￿I 1$ present. Page 4 Do￿8¥n Fnvdop• ID: 5DE6C2EC-73114BCM18C-1037A&4CE921 EMMAUS CAMBRIDGE IA C¢xnpany Umlt¢d by Guarant••l TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENOED 31 OCTOBER 2025 ObJ•ctlv•s and Actlvltles In setting objectives and pknning for activities, the Trustees have grven due consideration to guidance published by the Charity Commission relating lo public benefiL and lo tts supplementary public benefit guidance. The objects of the Charity are the allevialion of homebessness and ffjlief of ￿verty. hardship and th8 distress they cause to those in need. Wo wlll achlovo th1$ by developlng our d•partThnts a$ fr•llows: Support Champroning the Emmaus UK (EUK) Support T(￿kIt. Improving our system5 arKI embraung digilal technology. Developing leamin9 and development options for cOmpan￿ns. Formalise a movtron plan for companions. whi¢h could indude retiffjment. Launch a volunteer scheme lo altratt growjs. Share our learrhing. Invest in our p80*. by supportin9 th8ir leaming and dovewment. What wo ha￿ achl•v The tooLkit has been launched *•th am companron$ at Emmaus Cambridge. Work 1$ undorway to utilise all aspects of this and we are wo￿ng wth Emmaus UK to support with System developments as a large rnajorily of oxnmunities in the fvderation ha￿ moved ￿ to thi$ platfomi. Wilh so many users, wo are now workiThJ together to improve the operation and also enhanc£ the qualty of reporting. Leaming and development is an important area and we are dolwJhted to have secured funding towards a part time p)st in this finanual year. The post will be d8valoF￿ and advertised in 202&26 with the hope to also secure lunding to (xiver years two an¢J three. Emmaus UK aro d8veloping a mov&on toolkit and as a ￿MMunity with 28 ¢ompanion$ behveen the ages of 45 and 64 and one over 64 (as of 31 December 20251. we recognise retiremenl is a vital aspect of move on. We have seen one person move to retirement a￿mModatIon ￿ this financial year with ￿ fijrther individuals moving just after. In respect of vthing age move on. we have seen four people move on su￿essfUllY in this same period. have secured work, whilst have other arrangements In place with the appropriats s¢Nces. have transferred to anothw Emmaus communrty, fouf departed for personal reasons arKI 11 were asked to leave further to a breach of their lir*nce agreement. Very sadty one companion p8ssed away whilst under the ¢are of Addenbrooke's Hospital followlng illness. We have not been ablo to develop the volunteer strategy but. ￿ have usgd this time to d8termine what Is workiThJ in other organisations Ind￿Jing Emmaus ￿mmUni￿e$. We to roll thi5 Posrtion In the next financial year12025-261. We sh8re our leaming ty giving talks and presentations to our communty. exomples being the Fowlmere Friendshlp Group and Ihe Rotsry Club of C3mbvi(19e RutherfoTd. We participate in the Cambridge Co- Production Group. unloc￿n9 Wellboing and also the Camtridge Chartgr for Homelessness. We arg building relationshlps with cyjr partners to help advocate for Ihose we SUp￿rt with the Involvement of our companions where desired, and we are contributing at a national level via Emmaus UK. This includes cKJnsultalion around cwr brand. the suP￿rted housing acl and (xfft)panion de¥ek)pment. We hopè tt) see this develop further as part of slrategy. We also welcomed companions from other ￿MMUnitieS to experience Emmaus Cambiidge. either as a break from their own community. or as an opportunty lo se8 how Emmaus Cambridge operates differenty from their ty•m communty. so that they can use their leaming to benefit others. We V•Elcomed people from Emmaus MerswBide. Emmaus Dover arKI Emmaus Cokhester during the year. Page S DrKu$lgn knefope ID.. SDE6C2E¢-731148C8418C-1037hWE921 EMMAUS CAMBRIDGE (ACi*npany Umlled by Guarant•e) TRUSTEES. REPORT ICONTINUED> FOR THE YEAR ENDED 31 OCTOBER 2025 We are aciively investing in our colleagues. This starts with prot8cbng and ass*Jning lime for leaming. With an improved offer from Emmaus UK, this has been a combination of fa¢e-to-face and online. and complimented by pIr￿n0 training for thr88 of our senior staff offered by local providers Lkme Tree Training. Soclal Ente￿rI Develop systems to provide greater business insights. Emtsra￿ digital platfomis. Better understsnd our customers. needs. Analyse our ￿Mpetition. Develop our retail spaces. Anatyse activities. Explore new iniknatNes. Speclftcally In the ar•a of surplus: + Maximising what we reuse by ehher reduong, rec￿n0 or reusing. • Measure and analyse what we save from landfill. + Measure and anal￿* what we send lo landfil. Wh* w• h•v• achl•v•d During this ￿aT a more rotMJst KPI has been launch8d to understand the Coffee Shop sales allowing the knowledge in this area to replicate Ihat avalk￿e in th8 relall area. We have Instslled Kudos Head orrice and are in the throes of planning the ￿￿louI of the beneffts of this in the next f￿anCIal year (202&261. This is Lgrgely ￿v￿re￿ by the ptynt abo￿. We have once again run a cu51omer suNey. This wa5 pfovKled by eJ)rpoT8te charity of thg yaar partners. The Cambridge. This provides excellent ￿sights into the perception of Emmaus Cambridge. whilst also providing assurances around what we are doing VMII and wthat c3)uld be improved. The suggèstions hava subs4uènUy dgveknped into an act￿ plan whth 1$ bwNJ worked through. From th8 survey, 30°A of those asked vI￿t Emmaus Cambridge weekly and 84% told us that our pricing was just right. 8 16% increase slnce 2024. Beyond anecdotsl observatKJn we have to formalty explore competitKin. hOW￿&r we do vlstt other Emmaus cLJmmunibes as a benchmark arKI lake an interest in charity shops in our10¢81 area. Our in-house maintenance team have developed our rotail spaces by adding another facility. Selwyn's Shack. We hope that. vthen able. we will provide this as an additional dlinks and snacks area to Comp￿rnent the offer provided al our popular Joan's Coffee Shop. They have also improvad access and vlsibilty in our main shop by removiry partibons to some $maller sectK¥ns making for an impro¥eO flow and better shopping experien￿ for customers. Towards the end of this year. news was shared of a bocal artist who has donated new good5 to Emmaus Cambridge for sale and in osponse to this. the igrgest entr8n¢8 to Ihe shop was transfomied to show these pieces. We were forced due lo shortages of uMnpanion$ and stsff during the ￿#r to pause market stalls and house clearances. This was disap￿in{7ng as we know both V￿re appreciated by people in cambi1dgeshi￿. Whilst the market stalls are not planned to retum in 2024-25. the house clearance5 are. Several new initi?INes have been considered in 2024r25. one was discussed and chosen not to be tsken forward by Twustees, however we have at least one morg proje(a in development for 202>26. Page 6 D￿J￿gn.En¥￿leYe ID." 5DE6C2EC-7311-88C8418C-1037A&4CE¥21 EMMAUS CAMBRIDGE (A Company Limil•d by Guarnnt••) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 OCTOBER 2025 What have we aGhleved In r•sp•ct of managlng surplus • W8 hava made less progress than desired in the year. Lar9ety due to low stsffing capacty at points. The whole communty. how&ver. continues to minimise waste to the greatest extent Possible and maximlse reuse. We found where wo had surplus btx)ks. 8Iic-a-Br8c and tth"18s, we were able lo work with Emmaus SLrflolk. Emmaus Norfolk and Wa¥engy and Emmaus H8rtford$hire to holp increase their stock5 levels. Solldarfty Continue relationship with partners such a5 Cambridge Aid. Forge new partnerships. Champion our companion solidarity committee. Explo￿ new companKM owned solidarity opportunrt*s. ShcHJt at(Jut our work and acluevements. What we have achieved Cambridge and Emmaus Cambridge's relationship has continued. however y￿ have recognised that scheduled apwmntments have not been attended. cau$rng Emmaus Cambridge to review this. Over the pernd 1 May to 31 July 2025 we offered 26 appointments. of whith 15 werg attendod158%). As with the people we support, we have f(yJnd that the complex lives of those referred lo us have prevented them from visiting, either because they have had oth•r appointments arise or, they havo forgotten the appointment Is booked. Where capacity allows at CambrKlge Aid. or other services. rf a peTr)n assists the petson referred with their visit there has been greater Success and we have shared thts ￿th our partners. We are discussing actions which CAJuld be put pla￿ to ensure that we can sUPPOrt those who need il and ensure our level of 9Sving retums lo previous18vels ￿tneSsed. we'￿ keen to develop further r¥lath￿shipS wilh other gnyjps and conVersa￿S are underway to broaden our netwo￿. We remain proLKI to support the work of our companion solidarity ￿Hnmittee and companion o*ned solidarity. The details of thi5 SUPPOrt can be found in greater deta￿ on page 4. As again highl￿bted on page 9, * We Shou￿ be celebrating the incredible work that is made possible by the generosrty of our donors more boidty. The volume of hMJhquality good5 provided means that we are in a strong position lo be the vehide by which our dorK)r can f*lp those less fortunate than ouysefves. We also rggularfy $upport several disadvantaged individuals and grtyjps through providing volunteering expor1en￿. This helps to position us in our bcal community but also connects u5 Wtth those around us. Brlnging people together to leam new skills and spend time enjoying a me81 in c￿r dining room remains co to our values. We currently support one person Nwthoul recoLtrse to public funding. Where possible we help indNidu8b to achieve settlement stalus and subsequenty secure paid work lo cOntrib￿e to wider soclety and enhance Iheir own lrfe. A Solidarity Day took place on 14 June 2025 raising £3.433. (Solidarity Day t￿k place on 29 June 2024. raising £3.783 for Emmaus Intemalional}. A SolKla￿ty day sees takirigs froffl the day donatod to support acaivibes in the WKler intemational movemenL • One a￿a which has been showcased howwor is tho ¢ontsiner of gLX)ds gffted lo Romania. In AugLlSt 2025 goc*Js wlth a Sa￿ value of approximatety £14,500 ware (x)Ilected and then sent on the 1.342-mile joumey to SUp￿rt the work of Satu Mare in Romania. This was a herculean effort by companions and staff at Emmaus Cambridge. who We￿ assisted by Marian and P81 who visfted as guests from the community for the pa(* up. Pdore details can be found on our website. Thls inltialive resu5tg¢1 in the John Thompson Solidarity Award for Intemallc￿aI Solidarity at the Emmaus UK Page 7 Docusw ErN8k￿l0.. 50E6C2EC-7311-BBCM18C-11537A&ACE921 EMPAAUS CAMBRIDGE {A Company Limll•d by Gu•rant••} TRUSTEES. REPORT (CONTINUED) FOR THE YE*R ENDEO 31 OCTOBER 2025 NatKsnal AssÈmbty. The Assembty wa$ attÈnded by two ctsmpanions. four staff and one trijstee. We were delighted one ￿mpanIOn wa5 recognised for his valuable contribution to Emmaus Cambridge through his support of solidarty and his love of tr￿kS m8dla. A voluntser was also recognised for hts unwavering support Ihroughcwt the Jpar. Subserlptlons Subscriptions are provided ty Emmaus Cambridge. as delailed bek)w. tr) continue the valuable natlonal and intemational work undertaken by the Federaticrf). These are sepwate to the donatK)ns made through solidarity sales and container projects. Emmau$ Intomatk)nal received 1.$% of trading in¢ome: £19.1012024-251£16.654 2023-24). Emmaus Europe received a standard conlribution of.. £2.860 2024-25 (£2,786 2023-241. Emmaus UK receNed 0.5% of trading incorne and a ￿e0 levy of £500. totalling: £6.402 202¢25 (£5.530- 202>241. Aehl•v•m•nts and Impaet Communlty During the year. Emmaus Cambridge provided 18.250 beds and. whilst mpancy fluctualed,14.848 were filled. This r8sufted in an average occupancy rate of 84%. cnmlty preventing people from b8lng on the streets or in unsafe or unstable housing on the 8qUbvalent number of nights. (18.300 bed sp8¢e$.16.458 filled. 90% 202>24). We supported bets￿n 38 and 46 Mmpanions ea¢h month and were able to seek housing ben&fft from South Cambridgeshire District Counal to support all but one of these indrviduals. The final indNidual was solely funded by the work of Emmaus Cambridge. as they have no recourse lo puwic funds.143 to 48 202>24). March &iw the highest number rrf compan*)nsioin whilst January. May and October saw no new anivals. Conversely no Compan￿n5 moved on in A4ril Ixrt fw dopartsd in Oec8mber. with others leaving acTOSS the year bringing the total lo 23. The compl8xity of those fsfgrrnd Into our sep4i¢e$ is incr8asing. We are also findiro that thg ne8ds of those with us are more evident as we utilise Irrform arKI the tcolkits now availaNe. As an overview. 52% of our companions have presented wrth hryh support needs. 45% wth medium and 3% wth low sUp￿)rt need5. This numbgr Is Iluid as paople come and go., howev8r. this demonstrates the typcal pattern. In rewewing the needs (rf our companions. we have found that some Indi%ryduals have as rnany as seven support needs. Alongside being homeless or at risk of homelessness. these can indude substsn¢e misuse. selfthami. physical health and mental health. For those r*eding more speaalist support. we have retained our relationship with Change. Grow, Live (CGLI. We have welcomed the pr[￿ supwt ofa bio dynamics therapist. a podiatiist and a volunteer counsellor In this period alongside a poet laureate who ran a Creative writing course. E8¢h opportunty attracts thg interest of Small number of companions and we appwiate this conlribution. We are yel lo schedule In4￿uSe training due to other prioritses and opprytunities wh￿h have been presented to Companions. We ar8. however, de1￿hte￿ that the fishing qualfficalion has continued 8nd we have also seen a group of companions and stsff tr)mplets a portable appI￿nCe test course. Thi$ aga￿ pmvidos a qualificatfion which they Can take with them. A fishing corrpelilion was organised for companb)ns over the August bank hdiday weokend and as in previous Page 8 0￿ys1￿ EnvHlcw ID.. SOE6C2EC.7311-UBC8418C-1037hBACE921 EMIAAUS CAMBRIDGE (A C(Knpany Lwnited by Guarnnteel TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDEO 31 OCTOBER 2025 years we have supported the ￿ne¥t￿l of Ilcences. A small number of compank)ns have pets and we are pleased, alongside the guidance and assistance we offer. we have been sup￿ted by Str8etVèt and The Dogs Trust. Our refeThals come from a variety of sources induding ScAth Cankn*Jgeshn Distrid Councl. the Institute of Offenders. Management and some from other Emmau$ Communities. Each referral is based on Ihe undetstanding that we have to assess rfwe are the best enwronment for the individual. We must also deterniine the potential companions appetite to contributing to our c4)mmunrty by respecting the routine and gaining work expefi8n¢e from within the many departments of <)ur 80(yal enterpiise and site. Soclal EThterprls• Re8oot- configured math¥*$ for sale with 8 cc*￿Ined value of £29.022. 8Bay- had some exc*llent salas in this financial wth th& hwjhest 1￿c￿ne being from the sale of sllver colns {£6,300) and we also had a W￿k￿n bath whiL* fetc*ed £400. In our main shop. fumitUTe was the lop seller tn temw of value, with dothing and brOc-8-bra¢ placed second and thlrd. Seasonal actsvTties also prove¢J p)pular. These included our popup Christmas shop and our camping sale, th well supported by our community and OLrtperforming our expectations. Coffee shop- the team of paid slaff arKI Compan￿1￿$ rep)rted ther hwJhest single dayof sale5 which was £1,507 (16 February 20251. Ouring the year. Iho team refined the menu ￿nb"nUing to focus on quality and providing extra variety with seasonal spe¢iab whith has been well re￿Ned. The shop remains a popular destination and a¢hi&v8d great success throughout thè ￿ar in both cJJstomer support and In￿m9. House Clearances- whilst this seryice was paused ￿ the Jear. we V•pre committed lo 6 ￿1¢h we had comm6tted lo in the first haw of the ￿er. Moaning 66% of 9 vithving$ quole$ pro¢o8dad to clearnnc*. Ouf small fieel of vehides managed 1.277 delNeries and 1.740 collections in th8 year. {1.517 deliveries and 1.942 ￿lIe(￿n$ 202>24). Customer donations at the soci81 enterprtse remain staggering, wth daity ftuctualing b￿￿een the lowest of 56 to the highe51 of 181. This volume of highquality goods is essential to the sooal enterpriso and enables the continued support of peopte across the communty. With thè exceptK>n of a small number of new 9￿￿5 such as honey. whlch comes from our bees. or items for sale in our coffee shop. all other items sold are donated. Wg built a brilliant relationship thr￿h￿l the yearwith Green and PU￿￿. AVEVA and Emmaus UK who have chosen Emmaus Cambrty 8$ 8 recipient for their rec￿ IT equipm&nL These devl¢es have been refurbished and, dependent on the arrangèmnt. either sold. grfted through solKlarity or used here at the community. Other companies and organisations such as MathW￿kS and McKinsey & Company have had donation days or grft8d the charity items from buildings or actiwties. wth further Organisations planning support in trNs way n the new firb¥Kial year. Solld•rfty glfts through our soclal errterprlse Through our partnerships. we supported 54 indmduals or families {95 in 202>241 to benefit frcAn solidarity gifts. The 9￿$ ranged from sofas. dining tables and hoffvwares to kptops. linens and cSothir*J. Wa also supported 19 organisations throughout the ￿ {21 in 202>24) with simii8r arrangements deshJned lo help people access often the nwt basic of items. The contrrbulron we recelved from otsr ￿ganiSatIOnS to facilitate thls was £6,7991£8,438, 2023-241 arKI the go)ds which we gifted are valued at £30,315 (£44.676, 202>241 Page 9 En￿￿)￿* ro: 5DE6C2EC-n11-eBcM18&1o37￿92l EMMAUS CAMBRIDGE IA C¢)mpany Umlted by Guarnn￿) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 As in wor years, up to thr8e students from the Castle School join us ont* a week with their teaching assistants to help with tasks in our gardens and retail area5. We aL80 wekome represenlabves from Red Balloon. Aongside providing prathcal opportunities. they enjoy lunc* and refreshments in our shared dining r￿M and tha mpany of staff, volunteers and companions. Companions and staff once ag￿n gol involved in the Perse sieepout. answering questions candidly around the causes and ¢hallerys of bekng hoM81￿s. Wa remain engaged with Jimmys and Wintercomfort whlst aL80 donating to It T8kes 8 Cty and other charities who affj working in th¢ same fiold as oufsefves. We work with the Institute of Offenders. Management. provhJiNJ dothing and homewares on an ad hoc bas1$ and are proud to have forgÈd a good C￿finec￿n to enhanc• ¢)ur relatK)nship further with the local constabulary. In additson to this, the (*arity also offets smaler occasional donatm7￿. c¢ discounts, such 8$ fr88 da1￿16ry to support people living in depiivatbon or C£MnrAex 0rcumstsn￿$. Envlronm•ntal Buildlng on the w)frct Supp￿ ty Emmaus UK we r8c8iv8d a generous donation of£12.500 lo continuè the new wlndow project in tho compan*Jn house. these be installed in the next financial year. Athough we incur a fe8. wa rx)ntinue to work V*ith a kxal compariy to lake faulty e1￿Cal goods. We also have good relationship with Mirton Household Recycling Centre in respect of UnSa￿able or faulty whfile goods. ensuring that we are responsible and compliant in thg safe diswsal of such items. Wa also WO￿ doselyvthh a c(￿parkyt0 recsth books ¥*thich have not sokj on the shop floor. that we havo multiple copies of. or the qLJality Os not sufficient for sale. For several years. we have accepted Seyw￿ tonrbes of ththirwJ from OS8 events fdlowng the Cambrldge Half Marathon which took place in March 2025 trus swr- these items were eilher sold in our shop. distributed or recycled. We have continued to repurpw materials. usiry them elsewtsr8 or trBnsfming thèm into bird boxes or storage boxes. This year where household goods suth as good qualty tab￿S have arrived needing ￿rne attention one of our companions has helped to sand and wax ￿ readiness for resae. UnsuTpriswhgty the$8 products have been snapped up. We pride ourselves on reuse and recyde and vhyk hard to enswe less 1$ sent to landfill. We have not developed measurements or targets around this but remain keen to. One area that 1$ new in this financial year. however. is the requirement to recycle food waste. We have atheved thi$ b(th in our c4ynpanlon hwse kitchen and our c¥)ffee shop kitchen. At the end of thè year, invested in h4￿n9 our solar par￿S deaned to optmiiise our kncome. helping to keep our electriotycosts as low as possible. with any extra provided back to the grid. As we are not on mains sewerage. we conllnu8 to use enwronmentally friendly cleaning products wthich also ensu￿$ higher wasto walef qualty and th onlywilh a renewablo energy provtder for our e1￿CIty. Page 10 Do¢usvJnETh¥dop ID.. 5DE6￿￿EC-78ll-e6¢s4l￿I037A&Ic￿2I EMMAUS CAMBRIDGE (A Company Llmlt•d by Guarantee) TRUSTEES. REPORT (COP￿INUED) FOR THE YEAR ENDED 31 OCTOBER 2025 SLiff. Volunts•rs and Truste•s Staff The staff have encountered S￿nfficant Change in this P•r￿ du8 to new s￿lemS, regulations and a new strategy. Plea$ingty they have been in support crf the Changes and conlinue to hard to support our corypanions and wider communities. With rtsing t>Jsts for l￿d. fuel and petrol. press15re way alreaty hjh cm our expenditure. however, the increase and changes in natiortal insurance resulted in an unexpected cost of more than £16,500. Savings had to be made elsewhero In the l￿d981 as thu8 was rLol krb)wn at ths timo of its drafb'ng. Volunteers For clanty, volunteers are peO￿e who fomi an extension to our companions. Our Small group of excellent individual volunteors cama in on be￿¢¢n 14 arbj 19 occash)ns each month (202 in the ￿ar1. donating 159 ond 340 hours each month {total hours auoss tha yBar 3.111) Corporate Voluntee Returned or attendod for the first time in greal numbers in Ihis ￿r. We welD)med ¢olleagu8$ from The Cambridge, Bay-waro. Bhlwells. Wilmott Dlxon. Stobbs and several rMre. The enthusiasm and lrft they ghe to the comMur￿ty is grea￿Y appreciated. Trustee$ The Board decreased to seven in the last financral year, there was one new appointment in the year, four resignalions and one person Cl￿pIed fdlowing year end. The 8oar(I reallocated some responsibilrties and tasks as the Chair. due to personal cir¢um5tances, had to step down before leaviNJ prior to year end. A ￿¢ruitment programme has commenced to address the va¢antses whi¢h will bè left by the longer serving trusteas and also in order lo meet the emerging needs of EmmaLJS Cambridg8. Th8 Boaril rrwt quarterfy with Iwo additional . meetings being organised in this ￿ar in response lo the changing kndscape of the sector. The committeès, of whlch there are three. being Commurrity and SOlkl￿1fy. Business and Resources. meet bHnonthly or quartety. Publ1¢ Relations activlty As part of our 51r8tegy to grow awareness of our vffjrk ￿ invested in communlcations during 2024-25 and increased our Regional CommunicatM)ns semce to one full day from the previous half day arrangement in July 2024. This service is provided by Emmaus UK and heavity sub￿diSed. Emmaus Cambrklge (>)ver the addtrtional co$L Key achievements include: 214.0271150,146 202&24) visitors to Ouf website. Oflhese. 2.91612.707 202&241 were via social media. Facebook posts reached 688.329 {324.380 202&24). a 112% increase on the previous year. 95,456146.877 202&24) rea¢hed cffl Instagram. a 103% infftase on the prior ￿ar on this ￿pular platform. New followers ¢Juring this period on Instsgram were 433 (679 2023-24}. 49 {71202>241 pieces of press coverag? with a total reach of 14.CK)9.657 {19.826.232 2023-24)- a decrease in more traditional rneth(MJs as we WrIn￿ improvernent on sorial media plalforms. Somg suc￿ssful stories and posts throughout the yaar indude: We hosted our very own Sants's Grotto in crtjr Landbeach shop in December 2024, gpiing every chll¢J who visited an unforgettable meeting wlth Santa and a free grfi. while parènts and carnrs had a mel￿rable photo opportunlty. Page11 DouJ*n Enwlop81Tr. 5DE6C2EC-7311-8BCM18C-1037*A4CE921 ElAA1￿ls CAMBRIDGE (AC¢)mp•ny Llmlted by Guarnnle•) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 Our community was humbled by the supw)rt we ￿ceiVed over Christmas from generous supporters who made our festive season incTedibty speual. Donations induded £1.152 from The Cambridge Building Society. £1.017 frrmn the Burwell Chanty Bar Crawl and £￿} from the thal Brewery Tap pub. Fenland Pogt Laureate. Hannah Teasdale was.left speechless" by tha powerful writing producod al her creative writing worf(shops given to our ¢xJmpanK)ns. Hannah was very imp￿SSed with the material Pfoduced. Our Chief Exe¢uli* Offi¢er. Oonrta Tall)ot. exprnssgd ¢oncem over Govemment figLKes roleased in February 2025 which sh¢Md an increase in rough sleeping in Cambridgeshire in 2024- a rise of 21% from 2023. We were delighted to be Or￿ of the mary char￿¢$ and ¢cMTwnunty projects to have btrnefitod from a proportion of £117.401 in funding from The Cambridge Buihjing S(￿18ty through their Ccrfnmunity Partnerships scheme. We received a £5,{X￿ donation. as well as re￿l¥ln9 numerous volunteering hours from team members. We laurKhed a new menu in Joan's Coffee Shcy. irKludlng some lasty new addit1￿ suggestsd by our customers. We say a massive thank lo over 70 Year 9 puplls frcth Tho Perse School In Cambrklge who tcrf)k part In a S￿nSored sleepout. raising over £4,200 to sUp￿rt our vital work. Our Chief Executive 0ffi¢gf. Donna TalboL was deliqht¢d to host a ajmmunityforum of charity fepresontatives fn)m across Cambridgeshire on behalf of the Bank of England in our o)wnmunity. Emmaus Cambridge sent its first consi9nment of candles to help support peop￿ in war4om Ukraine. It was all part of a UK-wide scheme SUPFh)rted by ￿al contn"butor Granta Probus Club in Cambrid9e. Emmaus Cambridgg sent numgrous boxes of candles to help the charws efforts. Our Landbeach Shop was ShO￿lsted for the UK'S Favourrte Charity Shop Awards 2025. Our ¢h8rity was among six nominees for the Easl of England region and was the only Cambridgeshire charity shop to be Th)minated. Fwdba¢k, ¢(#nplalnts and compllm•nts In respecl of the Emmaus Cambridge u)mmunty. We racorded 29 complalnts from members of the public. Fffteen were dosed ￿th no further action. seven were completed and seven remain in progress as they contribute to projects that Emmaus Cambridge plans to undertake or work which will be addressed in 2025-26. These have been carr￿￿ forward in the record. In OGtobtrr 2025 Emmaus CambrTrdge adopt8d a new (x)mplalnts and feedback policywhi¢h ￿11 be Wpfvl in re¢ognising the drflerence b8l*wn fgedback and a compkint. This will be detsiled in Ihe tn￿tee report for the next finanaal ￿al. Complimonls are mtye often given veth*y however w• have captwed those wg have been mad8 aware of and also those provided in writing. We receNed nine in total and these were from across the communty. These were shared with either the full community in a mornK￿ meeting or mtye spocific groups whoro appropriate. Progrnmm• relatsd Imi•slments As per previous reports, in addibon to its pabj staff. Emmaus Cambridge's greatest investmant is its 7-acre site and bulldings. The communty. locat9d off the A10 at Landbeach. comprises shared accommodation, offering ensuite rooms, and moduLqr homes for companions. Access to ajmmunal dining. laundry, television. pool room and IT areas and gardens is also provided. There are frAJr seff-cyjntained flats currentty aC￿mModate two staff members who reside on site providing ovemight support for companions. One flat is ￿rrentlY being used for companion svpport and the other is vacant. Plans are being deVe￿ped around thè ftrture use of underutilised spaces * Emmaus Cambridgg in response to the Supported Housing Ad and anticipated future requirements. The residential area is complemented by a seftes of fvrther buiK1ings which affj used for warehousing. donation recwpt, retail and catsring premÉ$6s. and offices to oversee the operation. Page 12 Docusign EThvaPo￿ ID: 5DE6C2EC-7311-88CM18C-1037A&ACE921 EMMAUS CAMBRIDGE (A Company Lirnited by Gu•rant••} TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 A review of the site was undertaken in 202￿25 with new buikying plans and site maps created and subsequ8nly the insurers were Inwted on srte to ensure that the insurance ¢over In place was appropriate. Bulldlng workslmalnlenance Emmau$ Cambridge budgets for tsvo paid maintenance staff, hcywever. OTr8 vacancy was canied towards th8 ond of the financial year. The rnainlenance team work with a setht number of CoMpan￿nS who are keen lo develop in thi5 area. The team diligenvy maintain the entire site. As we accommodate vulnerable aduts, our supported housing facilibes understandabty experience rn0￿ ￿pair and r8newal then found in other typès of social housing. Having a team on site to deal with any arising issues is key and there is a prcgrammo crf ongoir maintenance to ensure thal we complete works in an efficient and effective manner. In anticipat￿In of the changes to ￿lsu￿tIOn and with guKlance from South Cambr*Ygeshlre Dlstrfct CounrAI we have embafked on electrical inslallatK)n Condit￿ reFOrts and a fire riqk assessment. The works which have resulted from this has been made into an action ￿an with some already completed and some schedul•d in the next rinanaal ￿ar. Thi5 wll be follo5￿d ty other surveys and the commissioning of specialist 5ervicgs again in readiness for changes. Works In the social 8nterprise have Ind[￿9d replacement new bumper flower bads to protect the builfjing, a new upcycling area with the aim to attract a communty group to overs88 this and developmgnl of the communal gardens. including a new hand built entrance waywith wcM>Jen shingle roof. Flnanclal Revl Going conc•m After making appropriale enquiries. the trustees have a rnasonable expectstion that the charity has adequatè resources to continue in operational existence for the foreseeab￿ future. For this reason. they continue to adopt the going concern basis in preparing the finanLyal ststements. General 0￿r¥￿￿ The trustees h8ve ￿rrted OLrt ther annual re¥rf8w oftheir reser￿ policy in tha ￿ar. As part of this process, they have considerod Ihe financial impaca of risks facing the charity as well as reserves required for future planned capilal projects. comrThlments and contingent events. Deslgnated Funds Cessation of operations Cessation of charity Capital proJe¢Xs Amount £240.000 £100.000 £30.000 1. The Trustaes have agreed that the charity shoufd hold 3 months operating expenses in reserve, and in particular ring fen￿ sufficient funds to meet Creditots and oblMJatk)ns to companions and staff should we bo forced to cease operatK)ns. 2. This allows for £35,000 creLlit(ffs (which indu¢Jes companK)ns) and staff salaries of £65.c￿ for one month. 3. Wo have planned further c2wtal proiects as listed al￿. and have allocated £30.000 to meet the Prfn¢lpal fundlng The results of the ygarfs operations arg ￿t out in the atlathed financial stslemgnts. Th& ngt inflow of funds amounted to £44.259 {202>24- t288.0771 after indLKling donations of £134,2321202&24- £129.9251, gran15 of £100 {2023-24- £6.5tIOl and oneryoff legacies of £11.017 (2023-24- £15.3031. The tolal income raised was £1.969.8371202>24- £2.004.221). Page 13 DouL4lgr4 En¥eW ￿". SDE6c2EC-73114BCM18C-1037A￿E92l EMMAUS CAMBRIDGE (A Company Llmll•d by Guarant••) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 202S £22,56912023-24- £19,138) has been Spent on govemance costs. %thilst other expenditure ha$ focused on supporbng companh)ns. thwr aCcOmn￿al1.0n an(1 weNare. Th8 busines5 activit￿5 in¢luding adminrstration. the running of the workshops. the retail shop and the collection of donated gc¥)ds. These all creat8 the importanl platform for SUPFKJrting and deveknping CoMpan￿ns. personal skills and sew-esteem. At the year end the Charrty had total fvnds of £3.403.272 01 whi¢* £3.264.016 are unrestricted. 01 these unrestrrcE8d fvnds. £333,944 arg hèld by Ihe subsidiaryand £2.378.736 are represented by fixed assgts leaving free reserves of £551.336 against a target of £NIL. The trustees a￿ sattsf*d reserves hek1 are not excessive, with operating expenses expected to inuea8e in clwrung ￿rs. It 1$ also important to note that. during the sear. the success of the social enterprise has resulted in cash balances showing a significant increase on the same point in timo ￿ar$ ago. reaching record ￿e1$. Whilst this is 8 useful buffer as we approath a p8ric*J of sNJnrf￿nl change. the trustees afe mindfvl of the growing balance and conttnue to ffind ways to ensure that it bs appn)priately aTKI ￿SponSIblY utilised. This includes a comprahensive of the site and capital investment projects in the new financial year. Governance and management W6th the appoinlment of a new thair arKI a developing board. a5 good practKe it was agreed in this finanrAal year that a govemance review shoukj take plac*. This was offerèd by Emmaus UK and scheduled lor the quarter of 202&26. Method of oppolntment or eledlon olTntylees The managernent of the charity is the respO￿t￿lty of the trustees who arè t￿cted and co-opted urKler the terms of the Artides of Association. Trustee nominations either corne from other trustees within the charity and its supwrters or via open advertisement arKI must be approved by existing trustees, in a¢￿dan￿ with tho Artides of Associatlon. When specffic skills are requir&J. appn)aches are made to wple with ￿leVant expertisè who are 5￿pa￿let1¢ to the eth05 of the charity. If neces58ry. a truslee would r)0 Q>OPted Spwfi¢a1￿ to covor the required funcbon. The current TfUSt8es and those seNed duiing the we shtr*n on p898 1. Poll¢1￿ adopted tor th• Indu¢tlon and tralnlng of Trustees Each new trustee is required to undertake an induction prL>3rammo whth Indudas briefings on their legal and ethical ￿ponsibIli￿e3 as Irustees, the ethos and values of the Emmaus movement together wlth the govomance. hlstory and operation of Emmaus Cartiridge. Thi% is enhanced by recommended trainwi9 provlded by Emmaus UK. Due to the appolntment of a new Chair thjring this perrcKJ, anftual appr•is815 of trustses were not undertak8n in this finanoal year but take place in the Winning of the nex¢ finanual year (202&261. Inforniat￿n relating to these will sha￿(1 in due o)urse. Suitable training is also ollered in line ￿ the NCVO CDJe of GcK)d Govemance and any refreshers on training available is circulated via the Chief EX¢￿tiVe. by ema￿ or in Board papers. Page 14 DoGUSiW Envelope ID.. s)E6C2E&n114BcM18&1037￿E￿Il EMMAUS CAMBRIDGE (A Company Umlted by Guarantee TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 Organl6allonal structure and declslon maklng In order to work effectNely towards the aims of the thanty. the board of trustees and the leadership team believe that ￿MpanionS musl be at the centre of the wganisation. and is reneded in the structure of the charlty. Daty mrning meetings take place to dis¢uss feedback. raise concems and agree deaS1￿S. The community also has a ft)rtnightly companion fc￿rn. with feedback presented to staff for commenuaction. The demand for this is detemined by companions and in recent months we h8V8 seen a decline in attertdan￿. We have been in regular conversation with companKins regarding thls antl no ￿n￿M has been raised. Several companlons have commented that as new mechanisms have bècome available and staff are present on sste. daity sssues are addressed on a moro personal level. The community also have the opportunty to elect a representative vtho attends meetings at a national level organised by Emmaus UK. again we have seen less interest in this in the current financHI year so senior stsff ensure this Inforrnation is cascaded and rem8in$ available In ￿r comp8nSon dining room. The Sdidarity Committee has been e£wnbined 7hryth the Communrty Meeting whid) meets quarterfy and is chal￿d by a tru51ee. Companion5 are en(%)uraged to attend and brin9 points for discussion or feedback on policy or deve￿Pments. Comp8nit)ns are Integral to th8 of'ty helping others. y¢)u help yourself 8nd. as highlighted earlier in our report, in Ihe financial year ¢￿1Pan￿S requested funds to distribute to causes passionate to them, in line our art￿￿8$ of assoaation. Related paty rnlatlonshlps Emmaus Cambridge is a member of the Emmaus UK Federation. work1￿ alongsNJe other communrties and groups. Emmaus Cambridge also operates Err¥naus Cambridge Homes. a separate enfjty introduced further lo the construction of 10 new rrx)ms in 2018. Rlsk management Trustees have a risk ￿lSter whlch alms to manage and mttyate iisks that the charfty mlghl fae*. This reviewed r8gularty at Committee and t￿Ard m8etings. A nomlnatod trustee oversees heaKh and safety issues thrnboiout the cornmunty with nominated personnel having day to day res￿nsIbIlity for ensurirMJ corn￿1ar￿e. A nominated trustee also supports in a safeguarding capacity. After miligati(yn the risks wthich are deemed highest are: Serious incident- risk of firenemyist attack: f￿10¥￿ng discussions the finartial year ending October 2025, trustees decided that the ¢￿￿n9 of smoking in companion bedrotyns would halp to reduce this furthgr. Thls was introduced in Mar(* 2026. Several risks relat8¢J dlredty to companK>ns. these Lad( of specialist services or extensive VA11K￿ times for seryices for our companions. We continue to athocate for indNiduals hL>wever we rec￿jnIse pressures on sfftm5 nab"onally affect the wider populat￿￿ not only those we support. In￿aSed complexrty of support needs of thos& referred to u$. In response to tho lack of serVi￿S mentioned atrM)ve we a￿ seeing people present with a greater numbgr or more cx)mplex support needs. This places our traditional ￿ntributOry model under pressura and we are therefore revievAng options to resp¢J)d to this. Th8 sUp￿)rted Housing Act is p*ing em￿$1$ ￿ the duration of lime during which a (￿panK)n can remain in supported housing. As we have a high nunknr of Peop￿ have been supported by Emmaus for some tlme Page 15 Docu8vJn En¥oW IO". ￿C2EC-7311￿BC8418C-lD37ABACE92l EMMAVS CAMBRIDGE (A Cofflpany Umit•d by Guarnntee} TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 202S and are now of pension age. we are c4refulty an41 sensitsvety considering best to support them in the fvture. ensuring their needs ￿ntinue to be met Housing benefit is key to suppc¥iing individuals at Emmaus Camwe. As pressure grows on local authority budgets. we need lo rernain vigilant in demonstratiThJ the Sup￿ need of our companions to ensure the ntinualion of lunding. Health and Safety ￿mplIanCe- as our community and operations have grown and there are increasing pressures on stsff inlemally and extwnalty. we recognise this ts an are8 of fo¢u$. In the n￿￿ financial year 202 26 the Board agreed to invest in an oxtemal consultant to help drive this foThvard. C￿er Atta¢k- as t8¢hnology plays a growng part in eVe￿Jay life. wo recognise there is more to do to keep our s￿SteMS and data safe. In the next financial ￿ar. Trustees ap￿0￿ the investment in a r*w portal to support with our work to become Cyber Essentials t))M￿lant. RSsk to funds- during thi8 ffina￿l￿ year. like many Charl￿5, we experienced drfficulties acce5sirvJ the CAF banking platform. AtthcNJgh discussions loc* place lo invest our cash the fragility of the platromi delayed th8s8 transfers which led to amfwnts greatef than £120k b*ing at risk in b•)k a¢counL This will b$ addr$ssed in tha nexl finanaal year. Futurn dowlopmnts Strat•gic Plan With year one of our fve-year strategic plan complete we now have lo reffect and address areas we have nol yot achieved. We also need to build on the Su￿$Se$ WrtneS￿ in 2024-25 and develop the plan to accommodate changes ￿1n the $gfAor. Thy4 will need to reSE￿nd to legI￿ation and how we can continue lo dNersify our income to reduce finanaal risk. We wll also cyjnsbder hcAV to deliver the greatest long-term benefft to our companions. either diredy through Emmaus Cambridg8 or in partnership with other organisations. Our plan will follow the agreed SIrateg￿ dIreC￿n while remaining fiexible. $0 we can suslain the organisation and the support we provide. One exam￿4 of thls Is th8 dIsc￿S￿S taking place in relat￿n to becoming a member of a Registered Provlder. Emmaus UK are leading on this project in response to changes taking place in our sector and il is felt that our Trustses would be prudent to explore the pro￿¥11￿￿ fully before arrivKng at the best possiblg dgcislon for the fvture su$tainabilty of Emmaus CaMb￿e. Audbtors Our audit￿ PeleTS Eknrlhy and Mooro transferrBd their audit regi$ti¥tth arKJ therefore that part of their business to 8 newly incorporated limit8d company, PEM Audit Limited. on I September 2025. Accordingly. Pelers Elworthy and Mcwe ceasod lo bo th? C(Knpanrfs audbtor wilh the tlir8ctors duly appointing PEM Audit Limit￿ to fill the vacancy arising. The auditor. PEM Audil Llmited. wll be woposod for rwpointmnl in aC￿[dance wilh se¢tw)n 485 ofthe Companie$ Act 2006. Page16 Dwrgn EnveknFe 10: 50E6C2EC-7311-8BcM18C-1037A￿c￿1 EMMAUS CAIABRIDGE (A Company Limit•d by Guarants•) TrUSTEES' REPORT {CONTINUED) FOR THE YEAR ENDEO 31 OCTOBER 2025 Tru$t••s' r•sponslblllties $tstem•nt The Trustees (who are also directOf5 of Emmaus Cambridge for the purposes of o)mpany law) are responsible lor preparing the Tnjslees. report and the finanual statements in acoJrdanc* with applicab￿ law and United ltingdom Accounting StarKlards (United lQrYJdom Generalty Accepted A¢eounting PractKe). Company law requir8$ the Trustees to prepare financial statements for each financk?l year. Under company law the Trustees must not approve Ihe finan¢ral statements unless they are satisfied that they gNe a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources. incbudirMJ the income and expenditure. of the chaiity for that peri¢#J. In preparing these finanual statements. the Trustees a required to." select suitable accounting pcAicies and then appty thern consistenty. observe the methods and prinuples in the Charities SORP.. make judgments and accounting estimates that are reasonable arKI pwden( stale whethar aP￿Icable UK Aca)unting Standards h8¥e b88n followed. subj'ect to any matarfal departuras disclosed and explained in the financial statements.. prepa￿ th8 financial ststements on the gory (y)ncem basis unless it is inappropriate to prgsumo that the charity will continue in operatbDn. Tho Trustees are responsible for keeping adequate accounting recxjrds that are sufficient lo show and explain the charitys transactrons and di5ckise with reasonable accuracy at any time the financial position of the charity and enable them to ensure thal the financial statements compty ￿ the Companies Act 2006. They are also responsiblè for safeguarding the a&8ets of the charity and hence fry taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are resportsible Ihe maintenance arKI Wrtegrity of the tworate arKI financial infomation included on the charitys webste. Legislation in the Unrte(J Kingdom 9ovgming th8 preparation and dissemlnation of financial statements may drffer from legislation in otherjurisdictions. Dlxlo$ur• of inforfflatlon to auditors Each ofthe persons who are Trustees * the time V*fien this T￿￿￿$5. rel￿￿t is appmve(I has confirnwj that.. $0 far a5 that Twustees are aware, ttrwe no relEvant audit infomiation of twhth the charitys auditors are unaware, and that Tru51ees have tsken 811 the $tep$ that oughl to have been taken a$ a Trustsa In order to b8 aware of any relevant audit inf0m￿tion and to esiablb5h that the charitys au¢*tors are aware of that infornation. Approved by order of Ihe members of the board ofTrnstees ￿ signed on thew behaN ty. (wiSA Ms L E Mathoson Chair of Trustees Oate: 23 July 2026 Page 17 DarJAww Erwew 10.. 5DE6C2E&ll11-e8c8418c-1037A￿EwII EMMAVS CAMBRIDGE (A Company Llmit•d by Gyarant••) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF EMMAUS CAMBRIDGE OPINION We have audited ￿ financial slatements of Emmaus Cambridge (the 'parent charitab* Company) and ils subsidiaries (the 'group'l for the year ended 31 October 2025 whTrch ¢omprise the Consolidated Statement of Finanual Activitres. the Consolidated Balance Sheel. the Charity Balan￿ Sheet, the Con501idated Ststement of Cash Flows 8nd the relat8d notes. induding a summary of signrficant accounting policies. The finanelal reporting fram8work that has been appl￿ in their preParat￿n is appli¢abl& law and United Kingdom Accounting Standards. induding Financfial Repo￿"n9 Stsndard 102 The Financial Reporting Standar(1 applicable in the UK and Republi¢ of Ireland, (United KN￿d0m Generalty A¢c8pt8d Ac¢wnting pract￿). In (￿r opinlon the finandal statements: give a true and fair view ol the state of the Group's and of the parent charitable CoMpan￿S affairs as at 31 October 2025 and of the Group's in¢oming r050Urte$ and aWi¢atv)n of resources, in¢ludlng its income and eXper￿lture for the year then ended., havè baen propety prepared in accordance vthh Unilad King¢*)m Generalty Accepted Accountlng Practice" and have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act2011. BASIS FOR OPINION We rA)nducted our aiKlit wilh Intemational Standards on ALKlilinJ (UK) (ISAS (IJKI) 8nd 8pplirAhl law. Our reswJnsibllib"es under those standards are further describèd In the Audrtors, responsibilibes for thÈ audit of the financial statements section of our feport. We are independent of the Group in accordance with the ethlcal requirements Ihal a￿ ￿levant to our audit of tho financial ststements in the United lfjngdom. including the Financial Repor1ing Counal's Ethical Standard. and ￿ have fulfillèd our other ethical ￿spOnsibl11t1&S in ccordance with these requirements. We belk?¥e that the audrt eviden￿ ￿ have obtained is sufficient and appropriate to Provwje a b8sls fty our opfftim. CONCLUSIONS RELATING TO GOING CONCERN In auditing Iho finandal statemnts. we have conduded that tha Trusteas. use of the goirvJ conc£m basls of a¢¢ountlng in the preparation of the finanaal staternents is appropriate. Based on the w￿rk we have p8rfomwd. we have not idgntifi8d any material uncertainties relating to events or conditions that. irKlividually or cdlectivety, may cast signthcant doubt on the GTOUP'S OT the parent tharitable companys abilty to cmts.nue as a wng conc8m for a pe￿d of at Igasl Iwelv8 months from when the financral ststsmènts are authorised for i￿Ue. Our ￿Spons￿￿1tlaS and the re3pcmsibilitie5 of Tru$te8s ￿ rasp8Ct to going concem affj desuibed in the rel8vant sections of this report. Page 18 DrxyAgn En%%hJpe1Tr. 50E8c2EG73114BC8418C-1037￿CEg21 EMMAUS CAIABAIDGE IA C¢Mnpany Limlt•d by Guxantee} INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF EMMAUS CAMBRIDGE (CONnNUED} OTHER INFORMATION The other information comprises the inft>rmation induded in the Annual Rep)rt other than the financial ststements and our Auolitors. Rewt thereon. The Trustees are responsib￿ for the other inforrnation contsined wthin thg Annu81 Report. Our o￿nIOn ￿ the financaal statements doès rK)t cover the other Infomialion and, except to the extent otherwise expliotly stated in our report. we do not expr8ss any fomi of assurance conclusion thereon. Our responSi￿lity 15 to read the other irrfomMtion and. in doing so. consider wh8ther the other inloffliation is materialby inconsistent with the finanryal statements or our knowledge obtsined in the course of the audit, or otherwise appears to bè materialty mis5tsted. If we identsfy suth material inconsistencies or app8￿nI malertal misslalements, we are required to detemiine whether this gNes rise to a malerial mi5slal8ment In the financial statements themSel￿s. If, based on th8 work w8 have performed, Conclude that there is a mat8r(al misslatement of tN"s other infomiation. VIP are required to r8PCKt that facl. We hove nothing to in Ihis regaftj. OPINION ON OTHER I￿A￿ERs PRESCRIBED BY THE COMPANIES ACT 2006 In our OFNnion, based on thè work UrKler1ak￿ in the o)uw of the aud￿. the infom)ation given in th8 Tntstees. Re[￿rt lor the financkgl year for the finanaal statements ar8 prepar8d is consistent with the finanoal slatements. the Trust8es' Report has b8en prepared n accordan￿ with applicable legal requirements. MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION In the light of kntrthedge and undetslanding of the c*arttalJe company and rts en￿rOnment obt8ined In the course of the audit we have not identified material mis*tements in the Trustses, Report. We have nothlng to re[￿rt in respect ol the fcdltrwirvJ mattw5 in rèla11￿ to C¢Jrwnies Act 2006 requires us to re￿rt to ￿)U rf. in our opinion: the parent charitable company has not kopi adequate and sufficient accounling records. or ￿tUrns adequate for our audit have not been I￿1Ved from branches not visiled by us,. or the parent tharitable cornpany financial ststements are rk)t in agreement the accounting records and relums., or cartain ¢Jlsclosures of Tn￿tee5. remunerntion $peuW by law are not made.. or we hav6 not re￿ived all the information and expLqn•lions requi￿ for our audit; or the Trustees were not entitled to prepare the financial statements In accordan￿ with th8 small companles regrma and take advantage of Ihe small companies. exemptions in pr8paring th8 Trustees. Report and from the rgqurement to wepare a Strategic Rept¥t. Page 19 Do¢uskJn En¥8lop81Tr. 5DE6C2EC-7311-88CM1ec-1037AWE921 EIAMAUS CAMBRIDGE IA Company Llrnlt•d by GuaTants•) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF EMMAUS CAMBRIDGE ICONTINUED) RESPONSIBIUTIES OF TRUSTEES As eX￿￿ne1 more fully in the Trustse$' R&SpOn￿bI￿￿ets Statement. the Trustees (who are also the directors of the tharitable company for the purposes of ￿rnpanY law) are resp¢m51b￿ for the preparalion of the financial statements and for being salisffied that they give a tnje and fair view. and for such intemal control as the Trustees detemiing is necessary to ènable the prepardlion of fnancial statements that are free from material misstatement. whether dua to fraLKI or error. In preparing the financial statements, the Trustees are reSE￿nSIble for assessing the Group's and the parent charitable companls 8bility to continue as a going ¢on¢em. discjosing. as 8pplrable. matters relatèd to going ¢oncem arjd using the going u>ncem basis of acccNJnling unless tho Tmstoes eithèr intènd to liquidate the Group or the parent charitable ￿MpanY or to operatjons. or have no realistic altemative but to do so. AUDITORS. RESPONSI8IUTIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS Our objectives are to oblain reasonat4e ￿￿rance about whether the financtal ststements as a Wh￿1¢ are free from materfial misstatement. whether due to fraud or error. and to issue an Auditors, Report that includes our opinion. Reasonable assurance 15 a high kvel of assurance. but is not a guarantee that an audit ￿nducted in accofdance wtth ISAS IUKI will a￿dayS dètèct a material misststement it exists. Misststements ¢an arise from fraud or error and are considered material rf, individualty or in the aggregate. they could reasonably be expected lo influence the economic ¢Jecision$ of users tsken on the ba$1$ of those financial statements. Irregukrili8s, inclLHling fraud. are Instan￿ of rth-c•mplIan￿ *ryth taws an¢J re9ulations. We design procedures in line with our responsibilities. oullined above. to deted material misstatements in respect of irregularities, induding fraud. The extent to which our wocedures are capabbe of detecting irregularities. including fraud is detailed below.. Our approach to Identsf￿n9 and assessing the risks of rnaterial misststement in resp8Ct of T￿egUlaritieS. including fraud arKI non-compliance vlith laws aThJ regUla￿nS. was as folk*¥s'. the engagement partrw ensured th* Ihe engagement team ¢ollecli¥ety had tho apFffopriate competence, capabilities and sknlls to identify or recc#Jni5e non-compliance applicable faws and regulations," we identified the kiws and regulattons applicable to the charriable company through disojssions wth trustees and other manwJement. and from our kno￿edge of ¢harity and ¢ompany law and exkwrioncé. wo focused on specific laws and regu￿tIonS whith we con5Klered may have a direct material effect on the financial statements or the op8fdtsons of the Charitab￿ company. induding the Companies Act 2006, Charities Act 20118Thl L￿ation legislab"on: in additKJn. we consider8d provisions of other and regulations ￿lch do not have a direct material effect on the financial Statements but o)mplian¢g with which might be fvndamontal to the ¢hariWs ability to operate or to avoid material penalties., wè obtalned an undetstsndlng of the legal and r8gulatory framework applicable to the entity and how the entity is o)mptying with that frarnev•X)rk: we obtained an understsnding of the entitve risk ass8ssn*nl proc*duw ¥￿ Idenlif*d the greatest rlsk of material MI￿￿t￿MeNt on Ihe flnancial statements arising from irregularilies and fraud to be within the tthntial for management to ovethde Controls together with the risk ol frauduknt revenue recogni￿￿. We cOnS￿jered the risk of fraudulent revenue recognitson to bè most prevalent in th8 o)mpl8t8ness of revenue. We.. performed anatyhcal wocedures to Identy any unusual or unexpecled relatklnshlps" performed aLKlil work over the risk of management override of controls. including testing of journal ontries and other adjustments for approprialer*ss. evakoling thg business ratIC￿le of significant transactions outside the normal course of business: we evaluated Ihe assumptions and jvdgemerts used by mana98ment wthin significant accountlng estimates and assessed whether these indicated eviden￿ of rnanagement bias.. we used Audit Oala AnalW'cs to rewew the ctient data for unusual trendslanomalies: and. perfomied substanlive testing for a sample of transactions from 18gacy and donation records to supporting documentation and receipts to ensure that al income was appropriatety recogni5ed in the correct pernd. Icompleleness of incom0}. In response to the risk of irregularities and non-compliance with laws and regUlath￿S. we daswJned procedures vthith induded. but were r￿1 limited to= we agreed the financ4al statemant dlsclosures to underfyww Sup￿rting documentation: we assessed the extent ol compliance 7hrylh the law5 and ogulations identified above thrcrtffjh making enquiries of management and inspecting ￿931 corres￿ndence. we read the minutes of meetings ofthose charged wlh govemane•'. we discussed vAth management and those charged govemarKe actual and tK>tentlal 1ttsga1￿n and Claims., we reviewed any C£•rffjswndence with HMRC. relevant regulatcn suc* a$ the Charity Commission and the cOMpan￿519ga1 a￿1$01$. Pag8 21 Envelwe D.. 5DE6C2E&73114BCa418C-1037ABACE921 EMMAUS CAMBRIDGE IA C¢ynpony Umlt•d by Guarnntso) INDEPENDENT AUDITORS. REPORT TO THE MEIABERS OF EMMAUS CAMBRIDGE (CONTINUED) Thgre are inherent limitations in our audbt prctedures deS￿bed above. The more removed that laws and regulations are from finanaal Iransaction5, the less likely it is that wo would become 8WaTO of non-compliance. Auditing stsndards also limit the audit procedures required to identify non-complianc£ with laws and regulations to enquiry of the directors and other management and the Inst*(#￿ of regulatory and legal correspondence. rf any. Material misstatemenls that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate ujnceamenl or c01th￿. A further description of our res￿5￿bilitIeS for the audit of the financAal statements hjcated on the Financial Reporb"rwJ Coun¢if$ websile aL" wwM.frG .uklauditorsrns nsibilit￿$. T￿S ¢jeS¢riptTr￿ forms part of our Auditors. R8port. USE OF OUR REPORT This raport is made sdely to th8 charitable companrfs members. as a b)dy, in accordance with Chapter 3 of Part 16 of the Companie5 Act 21x16, and to the charrtable comp8nl$ trustees, as a body. Part 4 of the Charities (Accounts and ReKKJrtsl Regulations 2008. Our audit work has been undèrtaken 50 that we might state to th8 Cha￿tsb1e ¢ompanrfs members those mattws we are required to state to them in an Auditors, Report and for no other purpose. To the fullest extent permitted by Law, we do not accept or assume responsibility lo anyone other than the Charl18b￿ company and T15 mernbers. 8$ a r￿dy. for our audit wo￿. for thi5 re￿rt, or for the oplnkjns we have fomiad. Mlchael Hewett {Senlor Statutory Audltor) for and on behalf of PEM Audlt Llmlt•d Registered Audik Salisbury House ststion Road Cambridge CB12LA Date.. 23 Juty 2026 Page 22 Docuslgn ID.. ￿E￿CzEc-73l1-o8C￿a1aC-lo37ABAcE921 EMMAUS CAM8RIOGE (A Company Umlt•d by Guarant••) CONSOLIDATED STATEMENT OF F114ANCIAL ACTMTIES IINCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENOED 31 OCTOBER 2025 Restricted Unrestrlcted nds lund$ 2025 2025 TotJl funds 202S Totsl fvnds 2024 INCOME FROM: Donations and18ga(#8s Charitable actilrities 35.554 109.885 145A39 151,728 Housing benefit Social ente￿riSe Interest income Other Income 466A02 1.285.579 15.307 ST.110 466.402 1,285,579 15.307 57.110 495,738 1.273.391 15,127 68,237 TOTAL INCOME 35.554 1.934.283 1.969.837 2.004,221 EXPENDITURE ON: Raising funds CharitabJ& activities 741 1,924837 13,321 1.911.516 1.718.144 TOTAL EXPENDITURE 13.321 1.912357 1.925.$78 1.716,144 NET INCOME Transfers be￿een funds 22233 {12.122) 22.026 12.122 44259 288.077 13 RECONCILIATION OF FUNDS: Total funds brought forward Net movement in fund$ 13 129.145 10.111 3.229.868 ¥148 3.359.013 44.259 3.070.936 288.077 TOTAL FUNOS CARRIED FORWARD 139,256 3.264.016 3,403.272 3.359.013 The ConscAidaled Ststemenl of Financyal Athitss YKlude5 all gains and Ictss8s reccgnised in the ￿•r. The notes on pages 27 to 42 fom part ofthese finar￿la1 statements. Page 23 0orJtsv￿ Env8kJk* ID.. 50E6C2EC-73114BC8-818C-1037A&ACE921 EMMAUS CAMBRIDGE (A Company Llmlted by Guarant••) REGISTERED NUMBER: 03422363 CONSOUDATED BALANCE SHEET AS AT 31 OCTOBER 2025 202S 2024 FIXEO ASSETS Tangible assets 2.481.927 2,565.288 2.481.927 2.565.288 CURRENT ASSErs Debtors io 11S.$08 914.753 106.854 795.482 Cash al bank and in hand 1,030.261 902.336 CURRENT LIABIUTIES Creditors.. omounts falling due *ithin one year 11 (98.996 (100,908) NET CURRENT ASSETS 931265 801,428 Creditors.. amounts falling due 8ft$r mtye Ihan one year 12 (9.920) (7,703) TOTAL NET ￿￿sErs 3.403.272 3,359,013 CHARrrY FUNDS Restricted lunds 13 13 139.256 3.264.016 129.145 3.229.868 Unrestricted funds TOTAL FUNDS 3.403.272 3.359.013 The Trustees a(*nry•vledge their resFKJnsibilibe5 for *ith the requirements of the Acl respect to acLounting records and preparation olfinan¢ial ststem8nts. The financial statèments have been prepared in accordance the provtsion$ appsicab￿ to en1it68s subject to the small companies wime. Th8 finanaal statements were apwoved and authorised for issue by the Trustees and signed on their b8half by.. M$ L E Mat￿Son Chair of Trustees Date.. 23 Juty 2026 The notes on pages 27 to 42 fom part ofth•se finan¢lal slatemonts. Page 24 DO¢￿191kEn¥￿knpe ID". 5DE6C2EC-731l-8￿84?8C-lO3TA8AcE927 EMMAUS CAMBRIOGE IA Comp•ny Llmlted by Gu8rants•> REGISTERED NUMBER: 03422363 CHARrtY BALANCE SHEET AS AT 31 OCTOBER 2025 2025 2024 FIXED ASSETS Tangible assets 1481.927 2.565,288 1481.927 2.565,288 CURRENT ASSErs OebtrKs 10 87,126 758.392 Cash at bank and in hand 596.859 696.317 845,518 CURRENT LIABILITIES Creditors.. amounts falling dL* Wthin c year 11 198.996) {100.9)81 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 597.321 744,610 1079248 3.309.898 Creditors.. amounts ￿11￿￿ due after more than one year 12 (9,920) 17.7031 TOTAL NEf ASSErs 3.069.328 3,302,195 CHARITY FUNDS Restricted fvnds Unrestrithd funds 13 13 129.256 1940.072 129.145 3,173.050 TOTAL FUNDS 3.069.328 3.302.195 The Trustees a¢k￿￿ed90 their responsibilth for complying with the requirements of the Act with respect to a￿Ounting records and preparath)n of financial statements. The finanaal statements have been Kffepared in xcfAd8n¢x wilh the provisions applicable to entities subject to Ihe small companies regime. The financial ststements were approved and aUlIK)r￿ed issue bythe TNstees and signed on thelr behaw ty. Ms L E Math•$on Chair of Truslees Dale= 23 July 2026 The notes on pages 27 to 42 form part clthese finan(xal sL*n*nts. Page 25 Dows￿n Envgw ID: 5DE6C2EC-7311-88CM18G1037A&ACE921 EMMAUS CAMBRIDGE (A Company L5mlted by Guarants•) CONSOLIDATEO STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 OCTOBER 2025 2025 2024 CASH FLOWS FROM OPERATING ACnVITIES Net cash p￿ded by operating acbvitres 179.348 320.831 CASH FLOWS FROM INVESTING ACTIVITIES Dividends. interests and ￿ftts from investrnents Purchase of tangible fixed assets 15.307 175.384) 15,127 (102,7911 NEf CASH USED IN INVESTING ACTIVITIES (60.077) (87.664) CHANGE IN CASH ANO CASH EQUIVALENTS IN THE YE￿1 119.271 233.167 Cash and cash equNalents ot tho beginNng of the ￿ar 795.482 562.315 CASH ANO CASH EQUIVALENTS AT THE END OF THE YEAR 914.753 795.482 The notes on pages 27 10 42 form part ofthese finanoal statements Page 26 OoL¥*n E￿￿Ope ID.. 5DE6C2E&731148CMl8C-1037￿CEw2l EMMAUS CAMBRIDGE (A coM￿nY Limlt•d by Guarantso) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 GENERAL INFORMATION Emmaus Cambridge is a private charitsble ¢ompany Ilmrted by guarantee and irwrated in England and Wales. Its registered office is Green End, Landbgach. Cambn"dge, CB25 9FO. The Charitys functional and presentational currency is GBP. ACCOUNTING POLICIES 2.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS The finanaal statements have been prepared in accordance with the Charities SORP {FRS 1021- Accounting and Re￿rting by Charities.. Ststement of Recommended Practice applicable to charities prepaiing their aixounts in aC￿rdance wtth the Financial Repo￿.ng Standard applicable in the UK and Republic of Ireland {FRS 1021 (effecb"ve 1 January 2019). the Financial Reporting Standard applicable in the UK and Republic of IreQAnd (FRS 1021 an¢Y the Companies Act 2006. Emmau$ Cambridge meets the defmition of a benefft entity under FRS 102. Assets and liabilities are infiially ￿￿gnISed at histoiiral cost or trantsac￿n value unless otheThvise staled in the relevant accounting p)licy. The Consol*Jated Statement of Finanaal Activthe5 (SOFA) and Consolidated Bafance Sheet eijnsolidale the financial statements of the Charity and its subshyiary undertaking (note 201. The results of the $ubsidiary are Cor)￿[1￿al8d on a line by line basi$. The Charity has taken advantsge of the exemption alk)wed under section 408 of the Companies Act 2006 and has nol presented its SL*ment of Financial Activrties in these fnancial ststements. 2.2 GOING CONCERN The trustees have reviewed the risk register and the forecasts to 31 October 2027 and consider that there are no material uncertainties relating to the Charity remaining a gI￿n9 concem for a period of at least 12 months frtyn the date of approval of these financial 5taternents. Page 27 or￿￿19n Envow KI.. 5tE6C2EC-7311-88C&818C-1037A8ACEWiI EMMAUS CAMBRIDGE (A Company Limited by Gu•rnntee) NOTES TO THE FIP4ANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 ACCOUNTING POUCIES (CONTINUED) 2.3 INCOME All incAyne is rect)Jni8ed the Chaiity has entitlement to the in¢oma, it is probable that the Income will be receive and vthith have Th)t been désignated for othar purposes. Designated funds conwrise unrestricted f￿￿$ that have been set aside by the Trustees for particular purposes. The aim and use ol eath designated fund 15 set out in the notes to the financial statements. Restricted funds are fijnds which are to bo used in acwrdance with specffjic restrictions imposed by donors or whrth have been rnised by the Group for particular purposes. The costs of raising and administering such funds are charged against the Spe0f￿ fvnd. The aim and use of each restrict&d fund is set out in the notes to the financial statements. Inveslmenl income, gaK)s and losses are al￿￿￿ed to the appropriate fund. Page 30 DowsW.Enl￿Qp0 ID.. 5DE6C2EC-73114BC8418C-1037*WE921 EMIAAUS CAAIBRIDGE (A C¢mpany Umltsd by Guwantso) NOTES TO THE FIN￿4ClAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 INCOME FROM DONATIONS AND LEGACIES Rmtrlcted Unrnstrl¢t•d funds funds 2025 2025 Total funds 2025 Total funds 2024 Dona￿n$ Legacies Grants 35,554 98,678 11.107 100 134,232 11,107 100 129.925 15.303 35.554 109.885 145,439 151.728 TOTAL 2024 9.184 142.544 151.728 ANALYSIS OF EXPENDITURE BY ACTivmES Grnnt fundlng of undertaken directly 2025 Support sts 2025 Total fuTrd$ 2025 Total fvnds 2024 2025 Charitable adiths 1.800,104 . 53.252 71.481 1.924.837 1,716,144 TOTAL 2024 1.669,139 27.867 19,138 1.716,144 InclLKled within support Costs are govemance costs of £22.569 (2024.. £19,138}. Page 31 DO￿￿9n ID.. 5DE6C2EC-7311-88C&818C-1037A&ICE921 EMMAUS CAMBRIDGE IA Company Limited ty G￿rnnI•0) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 ANALYSIS OF EXPENDITURE BY ACTivmES ICOPlllNUED) ANALYSIS OF DIRECT COSTS Total nds 2025 Total fvnds 2024 2025 Stsff costs Depouation Companions. weekty alkhvan Companlons, le￿n9 and 8llowan¢es Fo¢>J and sundries Travel and vehidfj costs Clothing and health expenses Sundry èxpenses Ltght ar￿ heat Rates and water 833,312 158,745 101.616 34.096 128.053 38.443 23.589 .367 50.078 833.312 158.745 101.616 34.096 128.053 732.247 144,910 105.857 31.789 124.072 42.795 31,722 39.711 48,473 23.589 50.367 50.078 iii 25.450 84.836 17.592 110.17S 104.182 39.210 25.450 84.836 17.592 110.175 104.182 39.210 15.503 68.337 30.264 139.117 86.836 27.506 Repairs and low o)sl assets Insurance Social enterprise direc¢ (x)sts Coffee shop costs Administrèbon &xpenses TOTAL 2025 1.799.744 1.799.744 1.669.139 TOTAL 2024 1,669.139 1.669.139 SOLIDARITY Grnnts to Inslltutlons 2025 Totsl funds 2025 Total funds 2024 Solidarity 53.252 53.252 27,867 TOTAL 2024 27.867 27.867 Page 32 Doo*lgA ID.. 50E6C2EC-73114BC8418ts1fxJ7*A4CE921 EMMAUS CAMBRIDGE (A Company Llmlted by Guarants•) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 SOLIDARITY (CONTINUED) Solidarity Grants are gwen when Emmaus Cambridge are approached by organisalions suth as Cambridg8 Aid. other charities andlor agencies. Emmaus Cambiidgg does not Wicalty work directly with individuals unkss it is the ￿MpanionS they supported to move on. The arrangements take several lomis but Usualty applies to the transfèr of donated goodslproducts to people who affj at risk of hcxnelessness or Ipling in deprivat￿n. SolKlarty package meaning that Ihe agency funds the first £100 and Emmaus Cambridge a further £300 of products. or where there the income frorn the agency of £100 matthes the value of the items grfted, SiM￿Y solidarity. There are also a small number of ￿caSIonS. wheffj uniquè arrangements are made and dependent on thelgvel. theso may be agreed within budget orwith trustee approval. In thls financial year 93 IrKlividuals, families. charities arwor 8gen¢ies were ffjcipients of solidarity ￿ants. The recipients are tryi'ng to mainlairt homes for themselves and 0ft8fi childrgn. The items are principally 8ssential$ ranging from dining tables to beds and crockery to dothing. With increasing digital in8quality however 9rowing demand is seen for laptOP5 or personal o)mputers {PC's). Each mc*th companknns are empowered to gift £250 to another charity which 8lgns wrfh our 8rticl8s. This Is voted for within our community and delailed in an applI￿110n forni before boing transferred directty to the charity by our finance team. And finalty. in ¢)ur aim to supFrt)rt other Emmaus Communlt6ès for the second con5ecuti¥e year. we hosted guests from a Romanian ummmunty. C(>ydinating and fun¢Jing for thg tranS￿)rtab"On and donating the c4ntsnts of the container to wport Ihe finanual viability of they Community. AUDITORS. REMUNERATION 2025 2024 Fees payable to the Charftys aLKlitor for the audrt of the Charitys annual accounts 13.550 13.000 Fees pardble to the Charitys auditor in res￿ of.. Al non4udit services not induded abo¥e 2.665 2,600 Page 33 Dor4J*n ETh48lop8 ID.. 50El￿EC-Tal1-e8CO¥1eC-lo37ApA¢E921 EMMAUS CAMBRIDGE (A Company Umlt•d by Guarants•) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 STAFF COSTS Grow 2025 GTOUP 2024 c•￿￿ty 2025 Charlty 2024 Salaries NatK)nal insuran 730.815 70.537 31.960 648.610 54.765 28.872 730.815 70.537 31.960 648.610 54,765 28.872 Pension costs 833.312 732.247 833.312 732.247 Tho averag8 number of pe￿onS employYd bythe Charityduring the was as folltyvs: Group 2025 Group 2024 No. Charity 2025 No. Charity 2024 No. Charitable operations Community operations Fundraising and administration 20 20 20 25 25 25 25 Tha numb8r of empws ern￿ teneffts lexduding emplo>pr pension costs) exceeded £60,1100 was". Group 2025 Group 2024 No. In the band £60.001- £70.000 In the band £70.001- £80.OIXI The key management personnel of the Charity are considere¢J to be the Trustees and chlef executlve offiGer. The total employment benefits induding em￿0￿￿$ natK)nal insurance an¢J pension contributions of kay mana9ement personnel were £83.47312024- £79.046). TRUSTEES. REMUNERATION EXPENSES During the star, no Trustees receTrved any remuneration or other b8nefts {2024 - £NIL). During the year ended 31 October 2025. exponses tolaling £239 were reimbursed or paid dlrecuy to 1 Trustees (2024 - £NIL). Page 34 Dovjslgn Envdopa ID: 50E6CZEC-7311.e8C8418C-11k37P4ACE921 EMIAAUS CAMBRIDGE (AComp•ny Lwnit•d by Gu•rnntee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 TANGIBLE FIXED ASSETS GROUP AND CHARITY Flxtuffes. ffttings and Ass•ts offi under oqulpment Gonstructlon Fr••hold property Motor v•hlclei Total COST OR VALUATION At l November 2024 Additions 3.512.S10 20.356 10.597 133.888 300.132 55.028 10.597 3.957.127 75.384 Transfers between classes 110.59n At 31 O¢tob8r 2025 3,543,463 133.888 355.160 4,032,511 DEPRECIATION At 1 November 2024 1.121.549 115.216 113.368 6.743 156.922 36.786 1.391.839 158.745 Charge for the year At 31 Odcter 2025 1.236.765 193.708 1.550.584 NET BOOK VALUE At 31 October 2025 2.306.698 13.7TT 161.452 2.481,927 At 31 Oclobef 2024 2,390.961 20.520 143.210 10.597 2,565.288 10. DEBTORS Group 202S Grcmjp 2024 Charity 2025 Charity . 2024 DVE WITHIN ONE YEAR Trade debtors Amovnts owed by group underta￿ngS Other debtots Prepayments and accrued income 26.978 27.368 26.978 5.140 8.884 58.456 27.368 5.140 10.169 44.449 10.169 69,317 79.646 115.508 106,854 99.458 87.126 Page 35 Dpcusljn En¥ok*p• ID.. 50E6C2EC-7311-8BC8418C-1037NBACE921 EMMAUS CAMBRIDGE (A Company Umlted by Guarantso) NOTES TO THE FINANCIAL STATEMENTS FOR THE YE￿1 ENDED 31 OCTOBER 2025 11. CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YE*R Group 2025 Group 2024 Charlty 2025 Charity 2024 Bank loans Trade creditors other taxatK•n and social security Other creditors Accfuals 14.214 14.214 34.662 14.417 8,S25 29.090 41.122 14,824 9.762 33.288 14.824 9,762 33.288 14.417 8.525 29.090 98.996 100.908 98.996 100.908 The Charity had an unseuxed b￿k loan was repayable in monlhty #istslmgnts. This was repaid during the year. The loan kncurred interest at 5.6%. 12. CREDITORS: AMOUNTS FAWNG DUE AFfER MORE THAN ONE YEAR Group 2025 Group 2024 Charlty 2025 Charity 2024 Bank bans Other croditors 1.160 1,160 6.543 9.920 9.920 9,920 7.703 9.920 7.703 The Charity had an UnSe￿red bank loan vthich was rw)ayable in monthty u)$taJments. Thi$ was repaid during the year. The loan incurr8d interest at 5.6%. Other creditors indudes WKlrawn savings to ￿mPanIOnS amoUn￿n9 to £9,92012024: £6.543). Page 36 ErNeW ID.. 50E6C2EG7311•C8418C-1037*WE921 EMMAUS CAMBRIDGE (A Company Umlt•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR ThE YEAR ENDED 31 OCTOBER 2025 13. STATEMENT OF FUNDS STATEMENT OF FUNDS- CURRENT YE*R Balance at 1 Novemb¢r 2024 Balancè at Transfer$ 31 Oetob•r Inlout 2025 Incomo Exyndltur• UNRESTRICTED FUNDS DESIGNATED FUNDS Cessatton of Opera￿n$ Capital projects Fixed assets Cessation of charity 240.000 30.000 2.45T.496 240.000 30.000 178.760) 2.378.736 100.ODO 100.000 GENERAL FUNDS Goneral Funds 444554 1.467.658 {1.911183) 180.307 56.818 466.625 (741 (189.425) 181.336 333.944 Subsidtary Funds TOTAL UNRESTRICTED FUNDS 3.229,868 1.934.283 11,912257) 12.122 3,264.016 RESTRICTED FUNDS National Lottery Building Fund Waterson BU￿ary Cornpanion Training Fund The Clothworkers Foundation Tools Fund Wlndows Fund Jon Plumb Fund Learning and Development 107.792 14.601) 103,191 9.9n 3.316 1.958 1376 14.0371 13.316) 11.367) S91 2.754 12.$00 (12.1221 20.000 20.000 129.14S 35.SS4 (13.321) (12.1221 139.256 TOTAL OF FUNDS 3.359.013 1.969.837 11,925.578) 3,403.272 Pago 37 DocU$￿Tr En￿1¢•010.. SDE6C2E&731148C8418G1037A&4CE921 EMMAUS CAMBRIDGE (A Company Limit4d by Guarante•) NOTES TO THE FINANCIAL STATEMENTS FOR THE YE￿ ENDED 31 OCTOBER 202S 13. STATEMENT OF FUNDS ICONTINVEO) STATEMENT OF FUNDS- PRIOR YEAR Balance al 1 Nov8mber 2023 Balan￿ at 31 October 2024 Transfers inlout Incorn Expenditure UNRESTRICTED FUNDS DESIGNATED FUNDS Cessation of operati¢x Capitsl projgcls Fixed assets 240,000 30.000 2.495.014 240.000 30,000 2.457.496 {37.5181 GENERAL FUNDS Gener81 Fund$ Subsidiary Funds 69.983 .242 1,499.128 495.909 (1,692,802) {601 569.245 (535.2731 445,554 56.818 166.225 1.995.037 {1.692,8621 33.972 502,372 TOTAL UNRESTRICTED FUNDS 2.931.239 1,995.037 (1.692.862) 13.5461 3.229,868 RESTRICTED FUNDS Nab"onal Lottery Building Fund Waterson Bursary Companion Training Fund R8Boot FurKI 112.393 (4.8011 107.792 3,546 9.977 3.546 9.380 1S) 3.513 12.9161 (1501 16201 17.1511 (7,8441 The Clothworkets Foundation Tools Fund Windows Fund 3,936 3.438 10.220 3,316 1.958 2,376 5.671 Jon Plumb Fund 139,697 9,184 (23,2821 3.546 129.145 TOTAL OF FUNDS 3.070.936 2.004.221 (1.716.144) 3.359.013 Page 38 Erwdope ID.. XIE6C2E&731148C8418C-1037ABACEWiI EMMAUS CAMBRIDGE Comp•ny Llrnlt￿ by Guarante81 NOTES TO THE FINANCIAL STATEMENTS FOR ThE YEAR ENDED 31 OCTOBER 2025 13. STATEMENT OF FUNDS (CONTINUEO) The National Lottery Building Fund - rapresents ca￿tal grants from the Na￿nal Lottery Charities Board to fund building works at the community in prevhws sears. Expenditure cffl this fund represents depreciation charged for the Jear. The National Lottery Charities Board require capital grarts lo be accounted for a5 restricted funds and to be charged vAth the depreck4tion of the underlying assets. There are various grant condttions that require the Tru$t¢es to obtsin The National Lottery Board's pwmission to s811 the bulltling for a period of 80 ￿[S fmm Ihe date of the granL The Waterson Bursary - Tep￿Sertts a fund from which campanions rA)ubJ appty for fundr+g to cwry out projects that will be of benefrt both to therrwlves and to ottrEr5. The Companficm Training Fund- represents donations twrds the costs of cxXnpan￿n training. ReBoot Fund - Funds towa￿$ recycling and refvrbishing computer equlpmont for resale. The Clothworkers Foundalion - this fund represents a ￿an1 t{￿ardS a capital proj9Ct for lifts. Tools Fund- this fund ￿p￿sortts donations re￿Ived for replacement tools. Windows Fund- this fund represents a capilal grant tcwlards new windows. Jon ￿￿rnb Fund- represents a small d(￿tion for restrKted purFrt)ses. Leaming an¢J DevekJpment - this fund rgpresents donated monios reslrricted to be usod to fvnd the first year of salaryfor a part-time Leaming and Oevelopment officer. Transfets from subsidiaryfunds wresent charrtable distritrAJtM)ns made to Ihe parent Charlty. Transfers not speoficed above relat8 to funds fully spent in the ywar and transferred to unrestricted funds. 1& ￿lALySIs OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BEfwEEN FUNDS . CURRENT YEAR Restricted Unr•strict•d funds fund$ 202S 2025 Total funds 202S Tangible ffixfjd assets Current assets Creditors duo within one CroditoTr due in than 103.191 36.065 2.378.736 994.196 {98.996} 19,920) 1481.927 1.030.261 198.996) (9.920) TOTAL 139,256 3,264.016 3.403,272 Page 39 0ovA9n Envolopp ID.. XIE8C2E¢.73114BC8418C-1037PBICE921 EMMAUS CAMBRIOGE (A Comp•ny Umited by Guarnnt•el NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS ICONTINUED) ANALYSIS OF NET ASSETS BETWEEN FUNDS- PRIOR YEAR Restrkted Unrestricted fvnds fijnds 2024 2024 Total fvnds 2024 Tangible fixed assels Current asset$ Creditors due ￿thin one Creditors due in more than one yaar 107,792 21.353 2.457.496 2,565,288 880.983 902.336 I100.￿) {100.908) 17.703) (7.703) TOTAL 129.145 3.229.868 3.359.013 15. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET OPERATING ACTMTIES CASH FLOW Group 2025 Group 2024 Net income for the year (as per Stalement of Financlal Aclfiwues) 44.259 288.077 ADJUSTMENTS FOR". Depreciation c*argés Investmant Income 158.745 115.30n 18.654) 305 144,910 {15.127) {15,469) {81,560) Increase in debtors Increase in credito NET CASH PROVIDED BY OPERATING ACTMTIES 179.348 320,831 16. ANALYSIS OF CASH CASH EQUIVALENTS Group 2025 Group 2024 Cash in harKI 914,753 795,482 Pagg 40 Docus*D Envelope ID.. ￿￿6¢2E&?3ll•cm18C-lO37￿£4cE￿ll EMMAUS CAMBRIDGE (A Compony Lknlt•d by Guarantsel NOTES TO THE FINANCIAL STATEMENTS FOR THE YE￿1 ENDED 31 OCTOBER 2025 17. ANALYSIS OF CHANGES IN NEf DEBT At31 O¢tober 2025 Nov•mb•r 2024 Cash flows Cash ot bank and In hand Debt due within 1 ypar Debt due after 1 795,482 114.214 (1.160) 119.271 14,214 1.160 914.753 780.108 134,645 914,753 18. PENSION COMMITMENTS The Charity operates a defined contiibutKJn pension Scheff￿. The assats of the scheme are hel separately from those of the Charity in an independenlty adrninistered fufTrd. Th8 pension cost charge reprèsents ￿ntribu￿.0ns payabl6 by the Charity and amounted to £31,960 {2024 - £28.872}. Contributions tolalling £4.24712024 - £3.965) were payablg to the fund at th8 balance stwt date and are Included in other creditors. 19. OPERATING LEASE COMMITMENTS At 31 October 2025 the GIDUP the Charity l￿d ts)mmrlments to make future minimum le858 payments under non-canc*llable opgratirwJ ￿3$e$ as fdltr*s: Group 2025 Group 2024 Charfty 2025 Charity 2024 Not Later than 1 >par Later than 1 yaar and not later than 5 yaars 31411 27.407 36.275 32A11 22.584 27,407 36.275 $4.995 63,682 54.995 63,662 RELATED PARTY TRANSACTIONS Ouring the >wr the Charity rKeived distribu11￿ fr(m tts subsKliary. Emmaus Cambridge {Homesl Limited amounting to £189.425 (2024: £535.273). At the sear end the subsidiary owed Emmaus CartirKlge £5.140 (2024: £5.1401. Page41 DoDAl9n ErNekJpe ID: XJE6C2EC-73114BCM18C-1037AWE921 EMMAUS CAMBRIDGE (A Company Llmlled ty Guarnntee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 21. SUBSIDIARY UNDERTAKINGS The Charrty has a wholty contrdkd subsHdiary. Emmaus Cambridge (Homes) Limited 111470806). 8 company limited by guarantee arKJ irtojrporated in England & Wales. The profit for the year of the subsidiary was £466.551 {2024 - £495,849) and al th8 year end the net assets wère £333.944 12024 - £56.8181. Page 42