REGISTERED COMPANY NUMBER: 03423090 (England and Wale$)
REGISTERED CHARITY NUMBER: 1064474
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
FOR
EMMAUS COVENTRY AND WARWICKSHIRE
H￿rison Beale & Owen Limited
Chartered Accountants
Highdown House
I l Highdown Road
Leamington Spa
W8nvickshire
CV31 IXT

EMMAUS COVENfRY AND WARWICKSHtRE
CONTENTS OF THE FINANCIAL STATETrtENTS
for the year ended 30 June 2024
P8ge
Report of the Trnstees
I to 4
Independenl Examlner's Report
St4ternent of Flnancl31 Actlvltles
Balatsce Sheet
Cash Floiv StAtemenl
Notes to the Ca$h Floiv Statemellt
Note5 to the FlknAnclAI Statements
10 to 19

EMMAUS COVENTRY AND WARWICKSHtRE
REPORT OF THE TRUSTEES
for the year ¢Dded 30 June 2024
The t￿Stee￿ who are also directors of the charity fot tbe pu4)0￿8 of the Con]panies Act 2006, present theii report wit
the fillancial slaleinenls of tlie charity for the y¢ar ended 30 June 2024. The tn￿teeS have adopted tbe pi'ovisions of
Accounting aiid Reporti￿8 by CRLarities.' Statement of Recon)mended Pi'actice applicable to charities prepai'ing their
accoiints in accoi'dance with the Finallcial Repoi'ting Standard applicable in the and Republic of Ireland (FRS 102)
(effective l Januaiy 2019).
OBJECTIVES AND ACTIvrrILs
ObJectlves aiid Aln]s
Emmaus Coventsy and Warwicksbire (ECW) came ints) being on 20 November 1992 on the inilialive of the Coventt'y
Couiicil of Cburehes Homelessne&s cOn￿niSSiOn. The r￿st 'companions' (residents) were admitted to its Community at
Binley in April 1993. Et was Iliett part of Enllknaus UK. It is now registered as an independent charitable company liiniled
by guardnlee, set up by a Memorandum of Associaliotl on 18 September 1997. It is also one of iwenty eight Emmaus
Communities in the UK and is a meniber of tbe Emmaus UK Fedei'ation and of the Ei}￿uS International moveiiient.
Th¢ principal objects of the Charity are:
l. To provide accommodation for horne1￿ people:
2. To offer education, li'aining and woi-k opportunities for Ihe benefjciaries of the cbai'ity to cnable them to gain
employnient in the Ojtrjre aiid thereby develop a sense ot sclt-worth and dignity,
3. To suppoi'l the work of other Emmaus Cominunitiu and Groups whether in the UK or elsewheir in the world.
Its prin)ary objective is the development ol a fully self-supporling Conimunity providing accomiiiodalion and
meaiiingful woi'k for previously homeless and other socially disadvanlaged people in & suppoi'live, coiiunuNity
envii'onmcnt.
Oil adn)ission lo the Conmlunity. companions relinquish all welfare benefits. However, the Community is still dependeiit
on 11)e receipt of liousing benefit lo wl)icli the Companions, like Inany oll)er people in work, are entitled. Tl)¢ Cliarity's
loDg-t¢rm aim is lo become dependent on no ollier source of revenue-fvnding Ilwn its business aclivities and lo make a
sufficient surplus lo contribute lo a range of Solidarity activities.
Emrnaus Mlsslon
The Einmaus Movement iii Ilic UK works wilh formerly homeless and oil)cr socially excluded people so that togeth￿. we
can gain ¢on¢i'ol of oui. lives, discovei. a sense of comrnoii purpose and lielp otl?ers in need.
Emm#us Values
o Value and respect every person, opposing itsju8tice
o Be transparent and lionest in all our dealings
o Demonstrate Solidarity and support for those in need
o Create an environment of enipowermeiit
0 51iare and excliange resources, skills and Icarning
o Suppoi't and foslei. iiiterdependence and clierish independence
o Work to live and give
Page I

EMMAUS COVENTRY AND WARWICKSHIRE
REPORT OF THE TRUSTELS
for the yellr ended 30 June 2024
STRATEGIC REPORT
Aehlevement And performance
Charltable activltles
Thc Trustees have bad Tegard to tbe Charity Commission's guidancc oll public bcncfit in detei]nining tbc activities
canied out by the Chai'ity. Andrew Stockdalc has continued as Chair. Jult4n Price resigned as Cknef Executive Officer in
MarGlI 2024 and Falishia Channer took on a new role as Community Leader. The BoATd has contillucd to n]ect iii person
every two inonths at the Old Vicarage.
In 2023 - 2024. 28 Companions have been resident ill our community. We 16 iDoms avaifiable for Companions and
one solidarity room and an occupancy level of 82 % in the Old Vicarage and Stables buildings, The average occupancy
has fluctuated slightly Il)roughout the year, largely due to external move on. We have helped 6 companions move on ill a
planned way iiito Iheii. owll tenanci&s or returnillg to live with family and gaining employmcni.
During 2023-2024 we have continued to ensure the Old Vicarage is a safe and comfortable place to live. Tlle HMO
inspcction in July 2023 wa8 "pleased with the overall slandw'd of the properties" Independent Health and Safety Audits
and Fire Risk Asse&smeThls have been conipleled at]d some fu'e doors i'eplaccd as a ¢olls¢quellce. All recommended
actions I￿ve beett completed. The loft insulatioll in 'l'he Stables and Old Vicarage bas been increased to a conlcmporary
standard and the windows in the Stables i'eplaced with UPVC double gla2ed units. Tbis work was supported by a gt'ant
Enuijaus F.nviiollmelllal Fund. Carpels have been replaced in Ibe public areas and we have continued with a pi.0￿.8nmie
of decoration. The companions share the facilities in the Old Vicarage ai]d Stables. aiid it 18 inipoi'lant to niake the space
a comfortable and attractive environnient.
Thig financial yeai. was our best yeai. for sales and conlinues a trend for growth froni the pi'evious financial yeai., Th
lease of our Red Lane Sioir provides companions the opportunity lo develop ski118. fuither their per.sonal gr0￿h and the
chance to be parl of the wider Covenliy community. Our Warehouse al Bodmin Rood allows ￿.¢8¢¢1. space for larger
items of stock as well as providing a secure area to park our fleel overnight. Plans are in place to launch the openiiig of
these pren)ise5 to the public to increase sales and develop upcycling
Our Bulky Waste Service for Coventry City Council and Noilh Warwickshire Council Continues to thi'ive willi our Aim
of developing more use fi'om the collection until 2027. An increase in income froin the contract lius led lo an inciease in
vehiLles and drivers and fjJrth¢r in)pi'oves the opportunities for companions and volunteers Il)rough upcycling,
dev¢lopin8 qualifications and identifying additional skills.
Solid&rity remaiiis an important principle in Emmaus and helping ollKIE in i)eed is an imporlaiit pai't of our woi'k and
lielps the i'el)abililation of our Companions. Tlie solidarity work wiiliin our community has increased with tlle Red Lane
Store, in collaboration willi North Waiwicksllii'e Council PToviding free fvrniture and vital fijnding to the liomeless and
poverty-sli'ieken households. Tlic deliveries to local foodbanks continue with our vans dislribuling food from a large
retailer. We I￿va developed our volunteer pool and now hav¢ 5 volunteers supporting oui. services across the
organisation and our delivei'ies to foodbanks at Ilie w¢ek¢nd.
Re￿Sli181nS the cliallenges of rutuiing A siiiall cliarity and acknowledging tlie proxtrnity of tlie adjacent Enmlaus
col￿nunIty serving Leicester and Rutland, following a meeting of botl) Boards, diie diligence was coinpleted willi a vi¢w
to inei'8ing tlic two organisations. Unfortunately. Ilic Board concluded thal tlie proposed inergei. would likely result in
fewer cornpanions being helped and conceims were expressed about tlie resulting fLllp4ncial situation. Tl was unanimou%ly
agi'eed that merger was not in Ilie best interests of ECW at tliis time, but tliat we would seek to incrcase collaboration
witll ELR and continue witb OLW efforts lo expand the commutiity.
Tlie Iruslees reinain focused on our plan to build accommodation for an additional l O companions on our vacant land
and Richard Hammond of Walker Cotler lias been appointed as project manager and Matiliew Ada1￿8 of DJD Gi'oup as
our ai'chilect. A t0p0￿.apI]1caj survey has been coinpleled aiid plans are well advaiiced to submit a pKe-applic&tion to
Covenli'y City Council in anticipation of a fonnal planning application.
Page 2

EMMAUS COVENTRY AND WARWICKSHIRE
REPORT OF THE TRUSTEES
for the year ellded 30 Julle 2024
STRATEGIC REPORT
Flnanelal revlew
Reserves pollcy
The Board has achieved free unrestricted reserves, being the totV41 unrestricted Tes¢rves less the balance sheet value of
unresh'icted fued assets, to a level that is equivalent lo at least six months of unrestticted expendituir. Based on th¢
2024 accoullls. the target for uniEstricted rescrves is 6 months iDcomc. Thc frcc reserves as on 30 June 2024 amounted
to £685,404. Tbc Board will ensui'e that the excess of free reserves over the target level is coiisidered in budget plannillg
iii futui'e periods lo enable the charitable conipany to maintain stable reseives. The BO￿.d has made a con]mitmeiit to
alloc&le such ￿ndS lo the Comtnunity Expansion and Refurbishment Futid It is proposed that tbis will be used to
bllow the ch￿lty to develop additional accommodation on the Old Vicarage gite. tbereby increasillg the numbers of
companions that we are able to help.
Future plans
The B0￿'d'S Busiiiess Plan conlains the following Strategic Objectives:
Objective I: En￿maUS Cov¢nty and Warwi¢kshir¢ is operating a range of social enterpiises in ordei. to Provide financial
sustairjability.
Objective 2: Emmaus Coveiitry and Wanvickshire is working with companions to realise Iheii. aspirations and potejjlial,
Objcctive 3: Emrna￿8 Coventry and Wan¥ickshire is deiiionsts'ating organisational S￿$tal￿ablIIty alld etliical practic¢,
Objective 4: Emmaus CoveThtry and WaTwickshire is demnstraling collaboralioii within the red￿ation and woi'ks with
other ￿n￿MunitieS for mutual benefit.
Objective 5: Emtnaus Coventry and WArwickshire is an active contributor and influence in the national and intei'national
moveii)ent'
Objective 6.. Emmaus Coventry and Warwickshire is increasing the number of companion rooms and is providing
non-residential opportunities,.
Objective 7.. Emm&u,8 Coventry and Wanvickshire is a well-known and respected organisalion (hat is using ils voice to
address the causes and Consequenc￿ of homelessness and social exclusion.
In pursuit of Ihe8c objectivcs ECW 18..
o Working with partners 10 increase sto¢k pmvided to the shop for sale.
o Developing our online sales platforms;
o Providing access to a suite of training foi. companions self-developn)ent;
o Pioviding access to inlci'iial and external support identified duriiig Ilie year for companioiis;
o Exploring Ilie expansion and development of oui. community buildiiiglsite to accoiiirnodate an increased nuii)bei' of
companions;
o Maximising our rccycling and Ir-use opportuntties.
o Actively participating in tlie f¢d¢i'alion slrncturc of peer groups and supporting Emmaus Europe delega*.
o In¢i'easing our media profile in Coventy & Warwicksliire.
STRUCTURE GOVERNANCE AND MANAGEMENT
Goveniing dueument
Tlie cliarity is conts'olled by ils governing d0cun￿nt. a deed of Itwst, and constithtcs a liniited Company. limited by
guai'antee. a5 defined by Ilie Conipanies Act 2006.
Reciwitinent And Appolntment of Mew trustees
Tlie ii)anagement of the Cliarity IS tlie responsibtlity of the Tru$iees who are elected and co-opted under tlie teYin8 of the
Ai'ticles of Association. The current Trustees Are listed below. The Board lias an agreed policy and piY)cedui'e foi.
recruitment and a fornial induction procedui'e for new Trustees. This i5 reviewed on an annual basis to ensure tliat tlie
Board remains conipliant with current legislation and best pi'aclice. A role des¢riptioft and persoii specification foi.
Trn31ees has been drawn up, and all T￿￿te¢S sign a code of wnduct.
Trustee tralnlng and development
New tivstees lake advanlage of the En]n￿uS UK Induction Days which help Ikvelop an underslaijding of the wliole
Emmaus Moveinent, its ethos and piinclples, and how th&se tra￿91￿te into reality for Communities and Groups ai'ound
the woi'ld fighting to combat l)omelessness and other forn￿ of social exclusion, poverty and injustice. Feedback has
always been veiy positive. Some Ineiiibers of the Boai'd have made a point of joining with Ilie Coi))Jnunity for meals and
oil)ei' social activities.
Page 3

EMMAUS COVENfRY AND wAR￿CKsH[RE
REPORT OF THE TRUSTEES
for the year ended 30 June 2024
RKFERENCE AND ADfvIINISTRATIVE DETAILS
Reglstered Coinpany nulllber
03423090 (England and Wales)
Reglstered Charlty nurnber
1064474
Reglstered office
The Old Vicai'age
Bi'inklow Road
Binley
Coventty
West Midlands
C'V3 2DT
Tru8t¢os
Dh11￿ Vagdia (re¢ii'ed 25.6.2024)
Andrew Stockdale
an Frost
Ale%sandi'o Mei'eudlllo
Alan Pats'ick Faulkncr
Ashley J4yn¢ Latham
Catherine Arn)strong
Company Secr¢tai'y
Sarah Lilian Coo
Indepeiident Exainliier
HaiTi501) Bcal¢ & Owen Limited
Chii'tered Accountants
Highdown Hous¢
I l Higlidown Road
Leamington Spa
Warwickshire
CV31 IXT
Report of the tiustees incor
oi'aling a Slralegic report, approved by order of the board of ttijstecs, as the company
dii'ectors, on
.&0.￿.￿.. and signed on the l)oard's behalf by..
Andi'ew Stockdale- Trustee
Page 4

INDKPEIYDETrrr EXAMIliER'S REPORT TO THE TRUSTEES OF
EMMAUS COVEIffliY AND WARWICKSHIRE
Independ¢nt exathey's report to the trustees of Emnuus Covetttry Alld Wai'ivlckshlre ('the Company,)
I rcport to the charity t￿ste¢S on my exanjination of the accounts of the Company for the year ended 30 June 2024.
Responslbilltles alld basls of report
As the charity's t￿Ste¢S of the Conjpally (alld akn its directors for the purposes of company law) you are respojjsible for
the preparation of tlie accounts in accordance with the requiremeiits of the Coinpanies Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of tbe Company are not rcquircd to be audited undei. Part 16 of the 2006 Act
and al'e eligible for independent examination, I report in respect of ￿Y examitialion of your charitys accounts as can'ied
out under Sectioii 145 of the Charities Act 2011 Cthe 2011 Ace). In carying out my exatnination I have followed the
Directions 8iv¢n by the Charity ComiDission under Section 145(5) (b) of the 2011 Act.
Independent exa]nlnei s statement
Since your ch￿'ity'S gross inconje exceeded £250.000 your examiner must be a member of a iisled body. I can confirm
that I am Qualified to undettske the exaininalion because I am a men]ber of the Instithte of Chartered Accoutttahts in
England and Wales, which is one of the listed bodies.
I have ¢omplet¢d my exaniinalion. I confimi that no matters have come to my attention in connection with the
exaininatioii giving me cause to believe:
accounting I'ecords were not kept in respect of tbe Company as required by Section 386 of the 2006 Act. or
tlie accounlg do not accord with those records. oi.
the arxounLs do not coniply with the accounling requiremenls of Section 396 of the 2006 Act othei. Ihan any
requii'emenl that the accounts give a true and fair view which 13 no¢ a mattel. considered as parl of an independei)t
examination; or
the accounts have not been prepared in accordance with the methods and principles of the Stateinent of
Recomniended Pi'aetice for accounting and reporting by cliarilics (applicable to charities i)rtparing Iheir accounts
in accordance witli thc Financial Reporting Standard 8pplicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and liavc Comc across no otlier matters in connection with the examination to wliicl) alleiltion sliould
be drawn in Iliis report in order to enable a proper undersianding of1Sie ac¢ounls to be reached.
Greg8 Olner MPhil BA (Hons) FCA
Hari'ison Beale & Owen Liinited
Cli&rtered Accountanls
Higl)down Flouse
I l Higlidown Road
Leaminglon Spa
Wanvicksliire
CV31 IXT
Date: .............................................
Page 5

EMMAUS COVENTRY AND WARWICKSHIRE
STATEMENT OF FINANCIAL ACTIvrrIES
for the year ended 30 June 2024
2024
Total
funds
2023
Total
UDrestrÈcted
funds
Restricted
funds
Notes
114COME AND ENDOWMENTS FROM
Donations and legacies
23,592
2.500
26,092
47.376
Cbarltable activlties
Provision of accommodation and enwloytnent for
thc poor and homelcss
107.722
107,722
107,795
Other trading activities
Investnient incutne
Other income
563,555
7,767
lJ94
S63,555
7,767
1,394
547,489
3,143
I,960
Total
704.O30
2,500
706,530
707.763
EXPTr'NDI'fuRE ON
Raising fiinds
353,167
353,167
244,763
Cliarltable actlvltles
Provision of accominodulion and employment for
11)e poor and Iiom¢less
356,099
5,245
361,344
407,433
Total
709,266
5,245
714,511
652,196
NET tNCOMEI(EXPENDITURE)
(5,236)
(2,74S>
(7,981)
55,567
RECONCILIATION OF FUNDS
Total thiids brouglit forward
690,040
5,245
695,885
640,318
TOTAL FUNDS CARRIED FORWARD
685.404
2,SOO
687,904
695,885
The noles form parl of th&8e fi￿￿18[ statements
Page 6

EMMAUS COVEKfRY AIYD WARWICKSHtRE
BALANCE SHEET
30 June 2024
2024
Total
funds
2023
Total
funds
Un[￿triCted
funds
Restricted
Notes
ritXED ASSETS
Tangible assets
13
176,020
176,020
184,357
CURRENT ASSETS
Stocks
Debior8
Cash at bank and in hand
14
15
19,800
¥6,461
444,899
19,800
86,461
447J99
19.800
95,127
437,103
2,500
551,160
1500
553,660
552,030
CIiLDITORS
Amounts falling due within one y¢ar
16
(41,776)
(41,776)
(40.502)
NET CURRENT ASSETS
$09,384
2￿00
511,884
511,528
TOTAL ASSETS LESS CURRENT
LIABILITTCIS
685,404
2,SOO
687,904
695,885
NET ASSETS
085,404
2,500
687,904
695.885
FUNDS
Unresti'icled ￿nds
Resli'icted ￿ndS
17
685,404
2,500
690,640
5,245
TOTAL FUNDS
687,904
695,885
Tl)e charitable company is entitled to exemption fmin audit under Section 477 of the CompaThies Act 2006 for the yeai.
ended JO June 2024.
Tl)c iiien)bers liave not reqiiired ihe company lo obtain an audil of ils financial 8È2teAy)enls for the yeai. elided
30 June 2024 in accordance with Section 476 of the Coinpanies Act 2006.
Tlie trustees acknowledge their responsibililies for
(a)
cnquring Iliat Ilie cliai'itable coinpY¢ny keeps accounting records tliat coinply with Sections 386 and 387 of the
Coinpanies Act 2006 and
i)reparing fjnanciul stalcments which give a In￿ and fair view of t1￿ s£ale of aff8irs of Ilie cl￿ritable coiiipany a8
at tl)e end of cacl) financial year and of ils surplus or deficit for cacli financial year in accordancc with the
requii'einenls of Scclions 394 and 395 and wliicli otlicrwise coinply wiib the requircmenls of tlie Companies Act
2006 i¢lating lo financial slateinents. so far as applicablc to tlle chaiitable conjpaiiy.
(b)
The fin
ncial state1￿entS were approved by the Board of Tr￿$tec3 and authorised for issuc
..2£?.2.>... and We￿ signed on its b¢half by..
on
Anth'ew Stockdale - Trnste¢
Tbe notes forn] part of these fu￿nCIal stjtements
Page 7

EMlkiAUS COVENTRY AND WARWICKSHIR
CASH FLOW STATEMENT
for the year ended 30 Julle 2024
2024
2023
Notes
C2s1i floivs from operAtinE activldes
Cash generated from opei'alions
19,024
41.590
Net cash piovided by operating activities
19,024
41.590
CA811 nows from Investing actlvltles
Purchase of tangible fixed assets
Sale of tangible fixed as5¢ts
Intci'est received
(18,829)
2,334
7,767
(20,834)
3.143
Nct cash uscd in iuvuting a¢tiviti¢s
(8,728)
(17,691)
Change in c45h gnd ca811 ¢qulvMlents lil
tlie i'epoi'ting period
C*811 and cash equlvalents at the
beginning of the reportlng perlod
10,290
23,899
437,103
413,204
Cash and cash equlvalents at the end of
the i'eportlng period
447J99
437,103
The llotes forni part of these fjnaiicial statements
Page 8

MMAUS COVENTRY AND WARWICKSHIRE
NOTKS TO THE CASH FLOW STATEMENr
for the year ended 30 June 2024
RF,CONCILIATION OF NET {EXPENDITURE}IINCOME TO NET CASH FLOW FROM
OPERATING ACTIVITILS
2024
2023
Net (expendlture)Ilncome foy tbt reportlng peh4od (as per the
Statement of FAnanclal Aetlvltles)
Adjustments (or;
Depreciation cbarges
Loss on disposul of fixed assets
Interest i'eceived
DeGrease in stocks
Decrease/{inci'ease) in debtors
{D¢crcasc)linLiras¢ in ¢r¢ditors
(7,981)
55,567
21,444
3,388
(7,767)
20.418
(3, l43)
5.502
(42,190)
5.436
16,226
(6,286)
Net cash provlded by operatlons
19,024
41.590
ANALYSIS OF CHANGES IN NET FUNDS
At1.7.23
Cash flow
At 30.6.24
Net ca%h
Casli ai bank and in hand
437,103
10,296
447,399
437,103
10,296
447,399
Total
437,103
10,296
447J99
The notes fom) part of these financial Statell￿nts
Page 9

EMMAUS COVENTRY AIYD WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 June 2024
ACCOUNTING POLICIES
Basls of prepariiig the financial statements
The fm8nGial slatcmellts of the cbarit&ble company. which is a public bcncfit cntity under FRS 102, have bee
prepared in accordance with the Clwities SORP (FRS 102) 'Accouiiting and Reporting by Cha]'ities: Statement
of Recommended Practice applicable to charities preparllig Iheii. 8ccouDts ill accordance with the Finaiicial
Reportillg Standard applicable in the UK aud Republic of Ireland (FRS 102) (effective l January 2019),.
Financial Repoiting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Irelalld, and the Compalli&8 Act 2006. The fu￿lICA￿l statements have beet) prepaird uiider the histoi'ical cost
convetttion.
Income
All income is recognised in the StalenKnt of Financial Activities ollce the charity has eiititlement to the funds. it
is probable that the income will bc received and the aD]OUnt can bc nJeasur¢d irli8bly.
Goveriiment gi'Ants
Goverrtment grants in the forni of the Coronaviru5 Job Releiition SchenK have been recognised in iticoilling
resources over the sain¢ pertod as the slaff costs for which it con)pensatcs.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal oi. conslruclive obli8alion con)milting the
charity to that expendituie, it is probable tlial a transfer of economic benefits will be i'equired in settlement and
the ainount of tbe obligation can be nieasLwed i'eliably. Exp¢nditurc is a¢¢ount¢d foi. on an accruals basis and bas
been classified under headings Ihal aggregate all cost irlated lo the category. Where wsls cannot be directly
attributed to pai'licular headings they have been allocated to activities on a basi8 consistent with the usc of
resoui'ces,
Tanglble fixed Asse¢s
Depit¢iation is provided at the following anllual rates in order to write off each asset over ils esliinated useful
life.
Fi'eehold pi'operty
Plant ai)d ii)achinery
Computer equipinen¢
2011/0 on cost, l Ots/• on cost and 2Yo ori Cost
2511/0 on ¢ost. 200/0 on cost and I on cost
25 /0 on cost
Stocks
Stocks al'e valued at the lower of Cost aNI net realisable value, after making due allowaiKe for obsolete and slow
moving il¢ms.
T#xatlon
The chai'ity is exeiiipt from corporation tax on its charitable activities.
Fund accountlng
General funds are unrestrieled funds that are available for use al the discielion of the Ituslecs in ￿rtheranc¢ of
the general objectives of the charity and which have not becn designated for other purpos￿.
Designated filnds are unrestricted funds Ihal have been set aside lor a parlicular purpose.
Restricted funds can only be used for particular restricted purposes within the objects of the cl)arity. Ilests'ictiotts
arise wlien specified by tl)e donoi. or when filndg are raised for particular restricted purposes.
Further explanation of the nature and purpose of eacli fund is included in ihe notes to the financial statenients.
Hire purchase and leY451ng comrnitll￿nt￿
Rentals paid under operating leases aTe charged to the Statement of Financial Activities on a straight line basis
ovei. the period of the lease.
Page 10
continued...

EMMAUS COVENTRY AIYD WARWtCKSHIRE
NOTES TO THE FINANCIAL STATEMENTS- conth)v¢d
for the year ended 30 June 2024
ACCOUNTING POLICIFS - contlnued
Pension costs aDd other post-retlrement benet]t5
The chaTitable company opcratcs a deflljed contribution pension scheme. Contributions payable to the charitable
company's pension scheme are clwged to thc Stalcment of Fitiallcial Activities in rhe pei'iod to wl)ich tbey relate.
Coinpany status
Thc Charity is a company limited by guarantee. The nKmbers of the Charity are the Trustee5 named iti the
natTalive above. lil the event of the Charity being WOUDd up, tbe liability in rcspecc of the guarantee is liinited to
£1 per member of the Ckwity.
DONATIONS AND LEGACILS
2024
2023
Donations
Grants
17,945
8,147
20,126
27.250
26,092
47.376
Gi'ants received, included in the alm)￿ are as follows:
2024
2023
BintDaus UK coinpanion grnnls
CRASH grants
Rynoi. grants
8,147
10,506
10,194
6,550
8,147
27,250
OTHER TRADtNG AcfiviTIFS
2024
2023
Shop income
Covcnlry bLilky waste
GiftAid
Norll) Warwickshire bulky waste
192,061
312,196
323
58,975
238.599
257,798
1,214
49,878
563,555
547,489
INVESTMENT INCOME
2024
2023
Deposit account interest
7,767
3,143
Pagell
continued..

EMMAUS COVENTRY AND WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - coiitinued
for the year ended 30 June 2024
INCOME FROM CHARITABLE AcfiviTILS
2024
2023
Activity
Provision of accommodation
cmploytneDt for th¢ poor and ho￿￿le&S
Accommodation xncon
107,722
107,795
RAISING FUNDS
Other tradlng actlvltles
2024
2023
St&ff costs
Other opcrating leases
Teleplione
Advcrlising
Vel)icl¢ leasing
Vcl)icle ￿e1
V¢liiclc r¢pAirs
Veliicle insurance
Repairs and maintenance
Clothin
Utilities
Ci'edil card charges
Cash discrepancies
Service delivery
Depreciation
L08s on sale of assets
139,241
75,982
11,D46
iio
26,789
17,315
15,960
1 S,089
13,0113
8,326
13,270
1,558
81
100,124
51,438
4.957
667
3,539
18.048
12,129
11,016
16,917
3.483
3,673
2,144
2,760
13,867
15,009
3,388
353,167
244,763
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 8)
Direct
Costs
Tota18
Pi'ovigion of accoi)unodalion and
employment for tlie pool. and homeless
116,363
244,981
361,344
Page 12
continued...

EMMAUS COVENTRY AND WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - eontlnued
for the year ended 30 June 2024
SUPPORT COSTS
Governance
costs
Management
Totals
Provision of a¢comn￿d&tton alld
employmellt for the poor and homele&s
230,881
14,100
244,981
TrIET INCOMEI(KXPENDJTURE)
Net incomel(expeiiditure) is slated after chargili￿(creditIllg):
2024
2023
Depi'eciation - owned assets
Olhcr opcrating Icascs
Deficit on disposal of fixed assets
21,444
75,982
3,388
20.418
51,438
io.
TRUSTEESI REMUNERATION AND BENEFITS
There welt no trnstees, ren)uneratioD or other benefits for the ye&r ended 30 Junc 2024 nor for the year ended
30 June 2023.
Ti'ustec5' expenses
There wei'e no trns*es' expew paid foi. the year ended 30 June 2024 t)or for the year ended 30 Junc 2023.
STAFF COSTS
2024
2023
Wages and 8alaries
Social security costs
Other pensfion uosls
299,692
19,201
8,4S7
311.460
19,386
8,699
327,350
339,545
The ave￿ge monthly nujnber of employees diirin8 the yeat was as follows:
21)24
li
2023
io
Employcc8
No employees received emoluinents in excess of £60,000.
Page 13
continued...

EMMAUS COVENTRY AND WARWICKSHIRE
NOTKS TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2024
12.
COMPARATIVES FOR THE sfATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restricted
fi￿d$
Total
fijiids
INCOME AND ENDOWMENTS FROM
Donations and legacies
26.677
20,699
47,376
CIIArltAble attlvltles
Pi'ovision of accommodatiott and employnKnt
for the poor and homeless
107,795
107,795
Other trading activities
Investnient income
Other income
547.489
3,143
1,960
547,489
3,143
1,960
Total
687,064
20,699
707,763
EXPF,NDITURE ON
Raisii)g fwKIs
243,720
1,043
244,763
CIIArltable actlvltles
Provision of 4ccommod8lion and etr4)loyrnenl
foi. the pooy and homeless
407,433
407,433
TolAI
651,153
1,043
652,196
NET INCOME
TrAnsfers between funds
35,911
93,152
19,656
(93,152)
55,567
Net movement In funds
129,063
(73,496)
55,567
RECONCILIATION OF FUNDS
Total fiiiids bi'ought fonvard
561,577
78,74 I
640,318
TOTAL FUTrIDS CARRIED FORWARD
690,640
5,245
695,885
Page 14
continued...

EMMAUS COVENTRY AND WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - condnued
for the year ended 30 Julle 2024
13.
TANGIBIE FIXED ASSETS
Freehold
property
Plant and
macbinery
Motor
vcbicles
Computer
equipment
Totals
COST
At l July 2023
Additions
Disposals
308,986
34,347
102,467
18,829
(27,004)
9,722
455,S22
18,829
(27,004)
At 30 June 2024
30&986
34,347
94,292
9,722
447,347
DEPRECtATION
At l July 2023
Chai'ge for year
Bliniinaled on disposal
177,396
6,021
34J47
50,83J
IS,009
(21,282)
8,591
414
271,165
21.444
(21,282)
At 30 June 2024
183,417
34J47
44,5S8
9,005
271J27
NET BOOK VALUE
At 30 June 2024
125,569
49,734
717
176,020
At 30 June 2023
131,590
51,636
,131
184,357
14.
STOCKS
2024
2023
Stocks
19,800
19,800
Is.
DEBTORS: AMOUNTS FALLING DUE WITHtN ONE YEAR
2024
2023
Ti'ade debioi's
Oihei. debtors
VAT
38,245
15,536
4,879
27,801
41,325
16,964
15,424
21,414
Piepayments and accrued incoine
86,461
95,127
Pag¢ L5
continued...

EMMAUS COVENTRY AND WARWICKSHIR
NOTES TO THE Fll¥ANCIAL STATEMENTS- coiillDued
for the year ended 30 Jun¢ 2024
16.
CREDrfoRS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Social security and other taxes
Other creditors
Net wag¢s
Acciued expenses
7,908
3,363
9,872
11.870
5,767
9,862
(200)
13,203
20,633
41,776
40.502
17.
MOVEMENT IN FUNDS
Net
ii)oveinent
in fimds
At
30.6.24
At 1.7.23
Unresti'lcled funds
G¢n¢ral lund
Old ViLarage - RefLwbislllnent and
Developinent Flind
331.168
{5,236)
325,932
359,472
359,472
690,640
(5.236)
685,404
Restrleted funds
Repaii's
Coinpaniun Fund
Pool rar
5,000
24S
(s,000)
{24S)
2,500
2,500
5,245
(2,745)
2,500
TOTAL FUNDS
695,885
{7,981)
687,904
N¢1 inovement in funds, included in t1￿ above are as follows..
Incomiijg
resoiirces
Resources
cxpended
Moveinen¢
in funds
Unre5trlcted funds
General ￿rtd
704,030
{709,266)
(5,236)
Resti'lcted funds
Repairs
Coinpanion Fund
Pool car
(s,000)
(245)
(s,000)
(245)
2,5011
2,500
2,500
(5,245)
{2,745)
TOTAL FUNDS
706530
{714,511)
(7,981)
Page 16
continued...

EMMAUS COVENTRY AND WARWICKSHtRE
NOTES TO THE FINANCIAL STATEMENTS - contlnued
for the year ended 30 JuThe 2024
17.
MOVEMENT IN FUNDS- contlnued
Comparatlves for movement In fund
Net
movement
in fi￿d8
Transfers
betweell
fimds
At
30.6.23
At 1.7.22
UMr¢$trlcted (undm
General fund
Old Vicarage - Rcfurbishment and
Developillent Fulld
202,105
35,911
93,152
331,168
359,472
359,472
561,577
35,911
93.152
690.640
Resti'lcted fuDd$
Repairs
Compatiion Fund
Decorating
National Lottery
Coventy City COW￿11 - Business Expansion
15.195
5,504
(1.043)
(10,195)
(33,740)
5,000
245
28,481
1,043
44,117
5,100
(44.117)
(5,100)
78,741
19,656
(93,152)
5,245
TOTAL FUNDS
640,318
55,567
695,885
Comparative nel movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Moven)ent
in ￿ndS
Unre5ti'lcted fund5
General fijnd
687.064
(651.153)
35.911
Restrfcted funds
Repaii'8
Companion Fund
De¢orating
15,195
5.504
15,195
5.504
(1,043)
(1,043)
20,699
(1,043)
19,656
TOTAL FUNDS
707.763
(652,196)
55,567
Page 17
continued,..

￿mI￿Aus COVE]YfRY AND WARWICKSHERE
NOTES TO THE FINANCIAL sfATEMENTS- continued
for the yeydr ended 30 June 2024
17.
mOvEM￿T IN FUNDS- eolltlnued
A CWTent year 12 months and PTior year 12 monilks combined position is as follows:
Net
movement
in funds
Ttansfers
between
fund5
At
30.6.24
At 1.7.22
Uiire$trlct¢d fullds
General fund
Old VicaKdge - Refiwbishment and
Developinent Fund
202,105
30,675
93,152
325.932
359,472
359,472
561,577
30,675
93,152
685,404
Restrleted funds
Repairs
Companion Fund
Decorating
National Lottery
Coventy City Council - Business Bxpansion
Pool ¢ar
10.195
5,259
{1,043)
(10.195)
(33,740)
28,481
1,043
44,117
5.1(M)
(44,117)
(5,100)
2,5(K)
2,500
78,741
16,911
(93,152)
2,500
TOTAL FUNDS
640,318
47,586
687.904
A Current year 12 months and prior year 12 moilths con)bined net movement in fimds, included i)) the above aye
as follows..
Tncon)in8
resources
Resources
expended
m0ven￿nt
in funds
Unrestrlcted funds
General fund
1,391,094
(1,360,419)
30.675
Restrlcted funds
Repairs
Companion Fund
Decorating
Pool car
15,195
5,504
(5,000)
(245)
(1,043)
10,195
5,259
(1,043)
2,500
2,500
23,199
(6,288)
16,911
TOTAL FUNDS
,414,293
(1,366,707)
47,586
The General Reserve repi'esents the free fvnds of the Cliarity wliicli are not designated for specifie funds.
However. the Cl)arity considers dial the value of its fixed assets do not represent free funds williin the General
Fuiid.
Tlie Old Vicarage
Refirbislimenl and Developnient Fulld has been designated by the Trustees to fund the
refvrbi8hment and redevelopment of the Old Vicarage pr￿nIseS.
Tlie Repairs Fund lias been provided by George Wimp¢y to filnd the replacement and maintenance of tl)e central
healing system and repair of windows at The Old Vicarage.
The Companion Fund has been provided for Irdining and donations for companion activities.
Page 18
eontinued...

EMMAUS COVENTRY AND WARWICKSHtRE
NOTES TO THE FINANCVL STATEMENTS - contlnued
for Ihe year ended 30 June 2024
17.
MOVEMENT IN FUNDS- continued
The National Lottery Fund p￿* thDdcd tbc pwcbasc of the free[￿Id pmpety at the Old Vicarage and is chargcd
aw]ually with the depreciation cbarge tbe original value of the grant.
Th¢ Cov¢ntry City Council Business Expansion fund is to be used to aid ID further income geneTation.
18.
RELATED PARTY DISCLOSURLS
There were no Telaled party transactions for the year ended 30 June 2024.
Page 19