2023-06-30-accounts - Emmaus Coventry And Warwickshire

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			Page
Report ofthe Trustees		l	to	4
Independent Examiner's	Report
Statement ofFinancial Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow	Statement
Notes to the Financial Statements		IO	to	19

							2023	2022
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
				Notes				E
INCOME AND ENDOWMENTS			FROM
Donations and legacies					26,677	20,699	47/76	61,967
Charitable activities
Provision ofaccommodation		and employment		for
the poor and homeless					107,795		107,795	137,309
Other trading activities					547,489		547,489	450,999
Investment income					3,143		3,143	1,781
Other income					1,960		1,960	3,657
Total					687,064	20,699	707,763	655,713
EXPENDITURE ON
Raising funds					243,720	1,043	244,763	236,251
Charitable activities
Provision ofaccommodation		and employment		for
the poor and homeless					407,433		407,433	398,266
Total					651,153	1,043	652,196	634,517
NET INCOME					35,911	19,656	55+67	21,196
Transfers between funds				17	93,152	(93,152)
Net movement in funds					129,063	(73,496)	55/67	21,196
RECONCILIATION	OF	FUNDS
Total funds brought forward					561+77	78,741	640+18	619,122
TOTAL FUNDS CARRIED FORWARD					690,640	5,245	695,885	640,318

	30	June 2023
				2023	2022
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes				f,
FIXEDASSETS
Tangible assets	13	184/57		184/57	183,941
CURRENT ASSETS
Stocks	14	19,800		19,800	25,302
Debtors	15	95,127		95,127	52,937
Cash at bank and in hand		431,858	5,245	437,103	413,204
		546,785	5,245	552,030	491,443
CREDITORS
Amounts falling due within one year	16	(40/02)		(40402)	(35,066)
NET CURRENT ASSETS		506,283		511+28	456,377
TOTAL ASSETSLESSCURRENT
LIABILITIES		690,640	5,245	695,885	640,318
NET ASSETS		690,640	5pA5	695,885	640,318
FUNDS	17
Unrestricted funds				690,640	561,577
Restricted funds				5,245	78,741
TOTAL FUNDS				695,885	640,318

					2023	2022
				Notes
Cash flows from operating		activities
Cash generated from operations					41,590	6,711
Net cash provided by operating activities					41,590	6,711
Cash flows from investing		activities
Purchase oftangible fixed	assets				(20,834)	(38,791)
Interest received					3,143	1,781
Net cash used in investing	activities				(17,691)	(37,010)
Change in cash and cash	equivalents		in
the reporting period					23,899	(30,299)
Cash and cash equivalents		at the
beginning ofthe reporting		period			413/04	443,503
Cash and cash equivalents		at the end	of
the reporting period					437,103	413,204

	RECONCILIATION	RECONCILIATION	OFNET INCOME TO NET CASH FLOW FROM	OFNET INCOME TO NET CASH FLOW FROM	OPERATING ACTIVITIES	OPERATING ACTIVITIES
					2023	2022
	Net income for the	reporting		period (asper the Statement ofFinancial
	Activities)				55,567	21,196
	Adjustments for:
	Depreciation charges				20,418	18,161
	Interest received				(3,143)	(l,781)
	Decrease in stocks				5,502
	Increase in debtors				(42,190)	(12,875)
	Increase/(decrease)	in	creditors		5,436	(l7,990)
	Net cash provided	by	operations		41,590	6,71 l
2.	ANALYSIS OF CHANGES			IN NET FUNDS

ANALYSIS OF CHANGES IN NET FUND	S
	At 1.7.22	Cash flow	At 30.6.23
			f
Net cash
Cash at bank and in hand	413,204	23,899	437,103
	413,204	23,899	437,103
Total	413,204	23,899	437,103

DONATION	S AND LE	GACIES
			2023f	2022
Donations			20,126	36,935
Grants			27,?50	25,032
			47/76	61,967
Grants received, included		in the above, are as follows:
			2023	2022
Emmaus UK companion		grants	10,506	178
CRASH grants			10,194	21,105
Rynor grants			6/50
Grants for IT/EPOS systems				2,884
Other grants				865
			27/50	25,032
OTHER TRADING ACTIVITIES
			2023f	2022
Fundraising	events			356
Shop income			238/99	214,131
Coventry bulky waste			257,798	197,064
Gift Aid			1@14	178
North Warwickshire bulky waste			49,878	39,270
			547,489	450,999


4.	INVESTMENT	INCOME
							2023	2022
	Deposit account	interest					3,143	1,78l
5.	INCOME FROM CHARITABLE ACTIVITIES
			Activity				2023f	2022
			Provision of	accommodation	and
	Accommodation	income	employment	for the poor and	homeless		107,795	137,309
6.	RAISING FUNDS
	Other trading activities
							2023 f,	2022f
	Staffcosts						100,124	101,599
	Other operating leases						51,438	35,731
	Telephone						4,957	4,975
	Advertising						667
	Vehicle leasing						3+39	20,912
	Vehicle fuel						18,048	16,341
	Vehicle repairs						12,129	l2,907
	Vehicle insurance						11,016	6,548
	Repairs and maintenance						16,917	6,314
	Clothing						3,483	4,429
	Utilities						3,673	6,603
	Credit card charges						2,144	1,021
	Cash discrepancies						1	1,749
	Service delivery						2,760	6/32
	Bought in white good							1,435
	Depreciation						13,867	9,455
							244,763	236,251
7.	CHARITABLE	ACTIVITIES COSTS
							Support
						Direct	costs (see
						Costs	note 8)	Totals
	Provision ofaccommodation		and
	employment for	the poor and	homeless			125,479	281,954	407,433

SUPPORT	COSTS
					Governance
				Management	costs	Totals
Provision of	accommodation		and
employment	for the poor	and	homeless	273,749	8,205	281@54
NET INCOME/(EXPENDITURE)
Net income/(expenditure)		is stated aAer charging/(crediting):
					2023f	2022
Depreciation	- owned assets				20,418	18,161
Other operating leases					51,438	35,731

					2023	2022
Wages and salaries					311,460	227,558
Social security	costs				19/86	13,427
Other pension	costs				8,699	9,298
					339,545	250,283
The average monthly		number ofemployees		during the year was as follows:
					2023	2022
Employees					10	10
No employees	received emoluments		in excess off60,000.

COMPARATIVES FORTHE STATEMENT OFFINANCIAL ACTIVITIES	COMPARATIVES FORTHE STATEMENT OFFINANCIAL ACTIVITIES	COMPARATIVES FORTHE STATEMENT OFFINANCIAL ACTIVITIES
		Unrestricted	Restricted	Total
		funds	funds	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies		39,818	22,149	61,967
Charitable activities
Provision ofacconunodation	and employment
for the poor and homeless		137,309		137,309
Other trading activities		450,999		450,999
Investment income		1,781		1,781
Other income		3,657		3,657
Total		633,564	22,149	655,713
EXPENDITURE ON
Raising funds		236,251		236,251
Charitable activities
Provision ofaccommodation	and employment
for the poor and homeless		398,266		398/66
Total		634,517		634,517
NET INCOME/(EXPENDITURE)		(953)	22,149	21,196
RECONCILIATION OF	FUNDS
Total funds brought forward		562,530	56,592	619,122
TOTAL FUNDS CARRIED FORWARD		561,577	78,741	640,318

13.	TANGIBLE	FIXEDASSETS
			Freehold	Plant and	Motor	Computer
			property f,	machinery f	vehicles	equipment	Totals f
	COST
	At 1 July 2022 Additions		308,986	34/47	82/94 20,073	8&961 761	434,688 20,834
	At 30June 2023		308,986	34/47	102,467	9,722	455,522
	DEPRECIATION
	At 1 July 2022 Charge for year		171/75 6,021	34@47	36,964 13,867	8,061 530	250,747 20,418
	At 30June 2023		177/96	34/47	50,831	8/91	271,165
	NET BOOK	VALUE
	At 30June 2023		131,590		51,636	1,131	184857
	At 30June 2022		137,611		45,430		183,941
14.	STOCKS
						2023	2022
						19,800	25/02
15.	DEBTORS:	AMOUNTS FALLING DUE		WITHIN ONE YEAR
						2023	2022
							f
	Trade debtors					41/25	27,729
	Other debtors					16,964	10,684
	VAT					15,424	4,748
	Prepayments	and accrued income				21,414	9,776
						95,127	52,937

CREDITOR	S: AMOUNTS	FAL	LING DUE W	ITHIN ONE Y	EAR
						2023	2022
						f	f
Trade creditors						11,870	5,838
Social security	and other taxes					5,767	3,524
Other creditors						9,862	15,443
Net wages						(200)
Accrued expenses						13,203	10,261
						40,502	35,066
MOVEMENT IN FUNDS
					Net	Transfers
					movement	between	At
				At 1.7.22	in funds	funds	30.6.23
					f	f
Unrestricted	funds
General fund				202,105	35,911	93,152	331,168
Old Vicmge	- Refurbishment	and
Development	Fund			359,472			359,472
				561,577	35,911	93,152	690,640
Restricted funds
Repairs					15,195	(10,195)	5,000
Companion Fund				2&,481	5,504	(33,740)	245
Decorating				1,043	(1,043)
National Lottery				44,117		(44,117)
Coventy City	Council - Business Expansion			5,100		(5,100)
				78,741	19,656	(93,152)	5/45
TOTAL FUNDS				640/18	55/67		695,885
Net movement	in funds, included		in the above are as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
Unrestricted	funds
General fund					687,064	(651,153)	35,911
Restricted funds
Repairs Companion Fund					15,195 5~		15,195 5/04
Decorating						(1,043)	(1,043)
					20,699	(1,043)	19,656
TOTALFUNDS					707,763	(652,196)	55,567

					Net
					movement	At
				At 1.7.21	in funds	30.6,22
Unrestricted	funds
General fund				203,058	(953)	202,105
Old Vicarage	- Refurbishment		and
Development	Fund			359,472		359,472
				562,530	(953)	561,577
Restricted funds
Companion Fund				7,375	21,106	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	640,318
Comparative	net movement		in funds, included	in the above are as follows:
				Incoming	Resources	Movement
				resources	expended f	in funds
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
TOTAL FUNDS				655,713	(634,517)	21,196

						Net	Transfers
						movement	between	At
					At 1.7.21	in funds	funds	30.6.23
								f
Unrestricted		funds
General	fund				203,058	34,958	93,152	331,168
Old Vicarage		- Refurbishment		and
Development		Fund			359,472			359,472
					562,530	34,958	93,152	690,640
Restricted funds
Repairs						15,195	(10,195)	5,000
Companion Fund					7,375	26,610	(33,740)	245
National	Lottery				44,117		(44,117)
Coventy	City	Council	—Business Expansion		5,100		(5,100)
					56,592	41,805	(93,152)	5,245
TOTAL	FUNDS				619,122	76,763		695,885

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted	funds
General fund		1,320,628	(1,285,670)	34,958
Restricted funds
Repairs		15,195		15,195
Companion	Fund	26,610		26,610
Decorating		1,043	(1,043)
		42,848	(1,043)	41,805
TOTAL FUNDS		1,363,476	(1,286,713)	76,763