2022-06-30-accounts - Emmaus Coventry And Warwickshire

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			Page
Report ofthe Trustees		1	to	4
Independent Esamlner's	Report
Statement ofFinanctal	Actlvlttes
Balance Sheet
Cash Flow Statemeat
Notes to the Cash Flow	Statement
Notes to the Finanelal Statements		10	to	19

		fo	r the year	ended 30June 2	022
						2022	2021
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes				f.
INCOME AND ENDOWMENTS FROM
Donations and legacies			2	39,818	22,149	61,967	78,915
Charitable activities
Provision ofaccommodation		and employment	for
the poor and homeless				137809		137r309	l42,559
Other trading activities				450,999		450,999	301,436
Investment income				1,781		1,781	1,341
Other income				3,657		3,657	2,981
Total				633,564	22,149	655,713	527,232
EXPENDITURE ON
Raising Iimds			6	236&251		236,251	133,443
Charitable activities			7
Provision ofaccommodation		and employment	for
thc poor and homeless				398/66		398,266	271,472
Total				634/17		634,517	404,915
NET INCOME/(EXPENDITURE)				(953)	22,149	21,196	122,317
RECONCILIATION	OF FUNDS
Total funds brought forward				562,530	56,592	619,122	496,805
TOTAL FUNDS CARRIED FORWARD				561,577	78)741	640/18	619,122

				2022	2021
		Unrestricted	Restricted	Total	Total
	Notes	funds	funds f.	funds	fundsf
FIXEDASSETS
Tangible assets	13	144,504	39,437	183,941	163,311
CURRENT ASSETS
Stocks	14	25,302		25,302	25,302
Debtors	15	52,937		52,937	40,062
Cash at bank and in hand		373,900	39,304	413,204	443,503
		452,139	39@04	491,443	508,867
CREDITORS
Amounts falling due within one year	16	(35,066)		(355066)	(53,056)
NET CURRENT ASSETS		417,073	39404	456,377	455,811
TOTAL ASSETSLESSCURRENT
LIABILITIES		561,577	78,741	640318	619,122
NET ASSETS		561,577	78,741	640,318	619,122
FUNDS	18
Unrestricted funds				561,577	562,530
Restricted funds				781741	56,592
TOTAL FUNDS				640@18	619,122

			2022	2021
		Notes	8
Cash flows from operating	activities
Cash generated from operations			6)711	99,565
Net cash provided by operating activities			6,711	99,565
Cash flows from investing	activities
Purchase oftangible fixed assets			(38,791)
Interest received			1,781	1,341
Net cash (used in)/provided	by investing	activities	(37,010)	1,341
Change In cash and cash equivalents		ln
the reporting period			(30,299)	100,906
Cash and cash equivalents	at the
beginning ofthe reportlug	period		443,503	342,597
Cash and cash equivalents	at tlte end	of
the reporting period			413,204	443,503

			NOTES TO THE CASH FLOW STATEMENT for the year ended 30June 2022	NOTES TO THE CASH FLOW STATEMENT for the year ended 30June 2022
RECONCILIATION			OFNKT INCOME TO NKT CASH FLOW FROM		OPERATING ACTIVITIES
					2022	2021
Net Income	for the	reportlug		period (as per the Statement ofFinancial
Activities)					21)196	122,317
Adjustments	for:
Depreciation	charges				18)161	14,373
Interest received					(1,781)	(l,341)
Increase in stocks						(13,854)
Increase in debtors					(12,875)	(15,287)
Decrease in	creditors				(17,990)	(6,643)
Net cash provided		by	operations		6,711	99,565
ANALYSIS	OF CHANGES IN NET FUNDS
				At 1.7.21	Cash flow	At 30.6.22
						8
Net cash
Cash at bank	and in	head		443,503	(30,299)	413804
				443,503	(30,299)	413,204
Debt
Debts falling	due within		I year	(1,250)	1,250
				(1,250)	1,250
Total				442,253	(29,049)	413,204

Company statu	s	s
The Charity is	a company		limited	by guarantee.	The members of the	Charity	are the Trustees	named in	the
narrative above. f1 per member	In the event ofthe Charity being ofthe Charity.				wound up, the liability	in respect ofthe guarantee		is limited	to
DONATIONS	AND LEGACIES
							2022	2021
								5
Donations							36,935	24,404
Grants							25,032	54,511
							61,967	78,915
Grants received,	included	in the above, sre as follows;
							2022	2021
								g
29th May 1961	Charitable		Trust					20,000
Emmaus UK companion		grants					23,989	5,283
Coventry City Council								23,500
Covid support grant								4,728
Amazon								1,000
Other grants							1,043
							25$032	54,511
OTHER TRADING ACTIVITIES
							2022	2021
							f	5
Fundraising events							356
Shop income							214,131	136,155
Coventry bulky	waste						197,064	113,994
House clearance								2,574
Gift Aid							178	2,667
North Warwickshire bulky			waste				39/70	46,046
							450,999	301,436

INVESTMENT	INVESTMENT	INCOME
						2022	2021
						f
Deposit account		interest				1,781	1,341
INCOME FROM CHARITABLE ACfIVITIES
			Activity			2022	2021f
			Provision of	accommodation	and
Accommodation		income	employment	for the poor and	homeless	137,309	142,559
RAISING FUNDS
Other trading	activities
						2022	2021
							f.
Staffcosts						1015599	48,638
Other operating	leases					35,731	30,961
Telephone						4,975	1,071
Advertising							109
Vehicle leasing						20„5112	16,961
Vehicle ihel						165341	9,517
Vehicle repairs						125107	7,089
Vehicle insurance						6,548	5,653
Vehicle costs							403
Repairs and maintenance						6,314	(5,506)
Clothing						4,429	2,445
Utilities						6,603	4,827
Credit card charges						1,021	373
Cash discrepancies						1,749	283
Service delivery						65232	4,955
Bought in white	good					1,435
Depreciation						9,455	5,664
						236,251	133,443
CHARITABLE		ACTIVITIES COSTS
						Support
					Direct	costs (see
					Costs	note 8)	Totals
					f.		f.
Provision ofaccommodation			and
employment for		the poor and	homeless		194,076	2045190	3985266

SUPPORT COSTS
				Governance
			Management	costs f	Totals
Provision ofaccommodation		and
employment for the poor	and	homeless	184,950	19,240	204,190
NET INCOME/(EXPENDITURE)
Net income/(expenditure)	is	stated ager charging/(crediting);
				2022	2021
Depreciation - owned assets				18,161	14,373
Other operating leases				35,731	30,961

						2022	2021
Wages and salaries						227/58	150,830
Social security	costs					13rt27	8,567
Other pension	costs					9,298	8,288
						250,283	167,685
The average monthly		number ofemployees		during	the year was as follows:
						2022	2021
Employees						10	7
No employees	received emoluments		ln excess off60,000.

		for the year ended 30Junc 2022	for the year ended 30Junc 2022
12.	COMPARATIVES FOR	THE STATEMENT OF FINANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			lhnds	funds	funds
			f	f.	8
	INCOME AND ENDOWMENTS FROM
	Donations and legacies		73,632	5,283	78,915
	Charitable activities
	Provision ofaccommodation	and employment
	for the poor and homeless		142,559		142,559
	Other trading activities		301,436		301,436
	Investment income		1,341		1,341
	Other income		2,981		2,981
	Total		521,949	5,283	527,232
	EXPENDITURE ON
	Raising funds		133,443		133,443
	Charitable activities
	Provision ofaccommodation	and employment
	for the poor and homeless		271,472		271,472
	Total		404,915		404,915
	NET INCOME		117,034	5,283	122,317
	Transfers between funds		601	(601)
	Net movement ln fuads		117,635	4,682	122,317
	RECONCILIATION OF	FUNDS
	Total funds brought forward		444,895	51,910	496,805
	TOTAL FUNDS CARRIED FORWARD		562,530	56,592	619,122

13,	TANGIBLE	FIXEDASSETS
			Freehold	Plant and	Motor	Computer
			property	machinery	vehicles	equipment	Totals
						6	f.
	COST
	At I July2021		308,986	34~7	44,499	81065	395,897
	Additions				371895	896	38,791
	At 30June 2022		308,986	34,347	82@94	81961	434,688
	DEPRECIATION
	At 1 July 2021		165,354	34,347	27,509	5376	232,586
	Charge for year		6,021		9,455	2,685	Igi161
	At 30June 2022		171@75	34@47	36,964	8,061	250,747
	NET BOOK	VALUE
	At 30June 2022		137,611		45,430	900	183,941
	At 30June 2021		143,632		16,990	2,689	163,311
14,	STOCKS
						2022	2021
							6
	Stacks					25/02	25,302
15,	DEBTORS:	AMOUNTS FAILING DUE		WITHIN ONE YEAR
						2022	2021
						8
	Trade debtors					27,729	14,189
	Other debtors					10,684	11,491
	VAT					4,748	3,381
	Prepayments	and accrued income				9,776	11,001
						52@37	40,062

CREDITORS: AMOUNTS	FALLING DUE WITHIN O	NE YEAR
			2022	202 I
			f	f.
Other loans (see note I7)				l,250
Trade creditors			5,838	5,251
Social security and other taxes			3,524	1,861
Other creditors			15,443	28,49l
Accrued expenses			10,261	16,203
			35,066	53,056
LOANS
An analysis ofthe maturity of	loans is given below:
			2022	2021
Amounts falling due within one year on demand:
Other loans				1,250
MOVEMENT IN FUNDS
			Net
			movement	At
		At 1.7.21	in funds	30.6.22
			f	f.
Unrestricted funds
General fund		203i058	(953)	202,105
Old Vicarage - Refurbishment	and
Development Fund		359,472		359,472
		562,530	(953)	561,577
Restricted funds
Companion Fund		7375	21J06	28,481
Decorating			1,043	1,043
National Lottery		44,117		44,117
Coventy City Council - Business Expansion		5,100		5,100
		56,592	22,149	78,741
TOTAL FUNDS		619,122	21,196	640@18

					Incoming	Resources	Movement
					resources f	expended	in funds f
Unrestricted	funds
General fund					633,564	(634,517)	(953)
Restricted funds
Companion Fund					21,106		21,106
Decorating					1,043		1,043
					22,149		22,149
TOTALFUNDS					655)713	(634417)	21,196
Comparatlves	for movemcnt		In funds
					Net	Transfers
					movement	between	At
				At 1.7,20 f	in funds f	lhnds	30.6.21 f
Unrestricted	funds
General fund				304,756	117,034	(218,732)	203,058
Old Vicarage	- Refurbishment		and
Development	Fund			140,139		219,333	359,472
				444,895	117,034	601	562,530
Restricted funds
Repairs				601		(601)
Companion Fund				2,092	5,283		7,375
National Lottery				44, 1I7			44,117
Coventy City	Council - Business Expansion			5,100			5,100
				51,910	5,283	(601)	56,592
TOTAL FUNDS				496,805	122,317		619,122
Comparative	net movement	in	lhnds, included	in the above are as follows:
					Incoming	Resources	Movement
					resources f	expended f	in funds f
Unrestricted	funds
General fund					521,949	(404,915)	117,034
Restricted funds
Companion Fund					5,283		5,283
TOTAL FUNDS					527,232	(404,915)	122,3l7

				Net	Transfers
				movement	between	At
			At 1.7.20 f.	in funds f.	fundsf	30.6.22
Unrestricted	funds
General fund			304,756	116,081	(218,732)	202,105
Old Vicarage	- Relbrblslunent	and
Development	Fund		140,139		219,333	359,472
			444,895	116,081	601	561,577
Restricted funds
Repairs			601		(601)
Companion Fund			2,092	26,389		28,481
Decorating				1,043		1,043
National Lottery			44,117			44,117
Coventy City	Council - Business Expansion		5,100			5,100
			51,910	27,432	(601)	78,741
TOTAL FUNDS			496,805	143,513		640,318

		incoming	Resources	Movement
		resources	expended	in funds
			8	8
Unrestricted	funds
General fund		1,155,513	(1,039,432)	116,081
Restricted funds
Companion	Fund	26,389		26,389
Decorating		1,043		1,043
		27,432		27,432
TOTALFUNDS		1,182,945	(1,039,432)	143,513