EMMAUS TRANSFORMATION TRUST
(A COMPANY LIMITED BY GUARANTEEI
TRUSTEES REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2022
CHARITY REGISTRATION No: 1069902
COMPANY REGISTRATION No: 03549934

EMMAUS TRANSFORMATION TRUST
IA COMPANY LIMITED BY GUARANTEEI
CONTENTS
Page 1
Reference and administrative details of the charity. ils Iruslees and advisors
Pages 2 10 7
Trustees. report
Pages 8t010
Independent auditor's report
Page 11
Statement of financial activities
Page 12
Balance sheet
Page 13
Cash flow statement
Pages 14 to 23
Notes lo the financial statements

EMMAUS TRANSFORMATION TRUST
IA COMPANY LIMITED BY GUARANTEEI
REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 MARCH 2022
REFERENCE AND ADMINISTRATIVE
INFORMATION
CHARITY NAME
Emmaus Transfomialion Trust
WORKING NAME
The Lighthouse
CHARITY NUMBER
1069902
COMPANY REGISTRATION NUMBER
3549934
TRUSTEES
Mr Peter Keynes Chair, Company Secretary
Mr Scot Bower
Mr lan Nicholson
Mrs Emma Harew(x)d {appointed 17 February 20221
Mr Richard Grove lapp)inled 17 February 20221
Mr Paz Redondo {appointed 17 February 20221
COMPANY SECRETARY
Mr Peter Keynes
REGISTERED ADDRESS
The Lighthouse
8-10 High Street Woking
Surrey GU216BG
DATE OF INCORPORATION
21 st April 1998
GOVERNING DOCUMENT
Memorandum and Articles of Association
BANKERS
HSBC Bank Flc
6 Commercial Road
Woking
Surrey
GU21
6EZ
AUDITOR
Jacob Cavenagh & Skeet
5 Robin Hood Lane
Sutton
SM12SW

EMMAUS TRANSFORMATION TRUST
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2022 lcontinuedl
The Iruslees present their report and financial slalements for the year ended 31 March 2022.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities-
Statement of Recommended Practice applicable lo charities preparing their accounts in accordan￿ with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 leffective 1 January 20191
Icharilies SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 102) and the Companies Act 2006.
Ob-ectives and activities
Emmaus Transformation Trust objects are, for the public benefit and in accordance with Christian principles, to..
lal promote social inclusion by preventing people from becoming socially exduded, relieving the needs of those
people who are socially excluded and assisting them to integrate into society.
Ibl advance such other charitable purposes as the trustees see fit from time to time.
Socially excluded means being excluded from society, or parts of society, as a result of one of more of the
following factors.. unemployment- financial hardship,. youth or old age,. ill health {physical or mental)- substance
abuse or dependency including alcohol and drugs- discrimination on the grounds of sex, race, disability, ethnic
origin, religion, belief, creed, sexual orientation or gender re-assignment- poor educational or skills allainment-
relationship and family breakdown,. poor housing Ilhal is housing that does not meet basic habitable slandardsl.,
crime leilher as a victim of crime or as an offender rehabilitating into socielyl.
The activities undertaken during the year in pursuit of these objects are detailed in the following section.
Achievements and Performance
Summa
2021122 has been a year for us as to emerge from the lockdowns of the previous year. It was with great relief
and anticipation that we were finally able to open the doors of The Lighthouse again in April 2021 and for the
projects lo start providing support lo people fa￿-to-face. 11 look lime to return fully lo nomial, bul by the end of
2021, we were back to operating as we were pre-pandemic. There is no doubt that being able to meet in-person
makes a huge difference in the support we can provide.
We are very pleased lo say that the staff team have responded incredibly well lo the re-eslablishing period during
2021 and have continued lo do an excellentjob bringing vision and leadership in all they do. A special thank you
lo all our volunteers who have re-grouped and been oulslanding in bringing kindness, belief and hope lo those we
have had the privilege of supporting over the year. We would also like lo thank our donors, be they individuals,
businesses, churches, Irusls, etc, who have continued to provide us with the finances to keep our Lighthouses
operating and the projects within them. It is the combination of staff, volunteers and donors that enable us to provide
the support we do.
We would like to highlight the opening of our Bamsbury Lighthouse on the Barnsbury estate in Woking. We were
planning to launch in March 2020 bul that had lo be postponed because of the pandemic. However, in May, we
opened the doors of the Bamsbury Lighthouse. Our initial focus has been on providing a pla￿ where senior
citizens from the estate can come and enjoy company, along with organising youth sessions after school. It has
been a real joy and privilege for us lo have this opportunity on Barnsbury estate.
We are very pleased to say that the charity's finances have remained in a healthy stale through 2021122. People
and organisations continue lo be very generous and we are very grateful for this.
Finally, we would like lo thank everyone involved with Emmaus Transfom)alion Trust for their contribution in
making what we are today and together, we look forward to continuing and growing what we will do in the future.

EMMAUS TRANSFORMATION TRUST
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2022 lcontinuedl
Achievements and Performance
Detailed
During the winter lockdown, The Lighthouse continued to address specific needs relating to the pandemic and
vulnerable families in crisis, both online and through home delivery, as well as preparing the space ready lo
reopen. From April 2021 we re-opened the doors of The Lighthouse, providing chat, support, signposting and
several other projects that could run during that stage of government re-opening plans. During this period, we've
received referrals from social workers, health visitors, support workers, refuges, midwives, home school link
workers, refugee support workers elc. We've supported beneficiaries from Woking, Guildford, Stsines,
Addleslone, Chertsey, Godalming, and Aldershot.
ril - June 2021
The Foodbank continued to provide emergency food supplies and household essentials through 8 home delivery
system during the winter lockdown. Since April, returned lo in person collections, as well as continuing home
deliver.
Care Packages- go NHS workers provided with hampers, 30 workers in Aldershot Vaccination hub provided with
hampers, 80+ school children in Adershot given Easter supplies in March.
Jigsaw continued home deliveries of essential baby items including clothing, toys and equipment during
lockdown. They also ran several Zoom parenting courses with 30 families. In person pick-ups resumed in April.
Community Money Advice Online 'Money Workshops, held on Zoom each week, returning lo face-to-face from
June. 49 supported with debt and budgeting advi￿ during this period.
Nurture continued online twi￿ weekly wellbeing workshops for women, and face lo face 1..1 s. plus care calls.
and from June workshops returned lo face-to-fa￿ at Lighthouse Woking.
Chat & Support 70 different guests in for a cuppa, prayer, support, and signposting. Hundreds of visits during
this period.
LaunchPad supported 34 individuals through Zoom employability workshops 1 1'.1s. 51Q/o of clients gained
employmenl159Q/o if including further educalionl.
Style Studio provided over 20 emergency packages of adult clothes home delivered during this period. From
June, back in person twice a week.
The Little Comer Store Lunched a small commLJnity market opened from April on a Monday, Wednesday, and
Thursday. Guests able to take a basket with five items.
P.O.P {Power of Positivity) group launched weekly in May, with a groLJP of guests sharing ways to stay hopeful
and positive over this period
Barnsbury Lighthouse Tea and cake for senior atizens began in May. plus three youth events held in June
lahead of starting weekly from September).
t 2021
Re-opened most projects face-to-face. 18 projects tackling a poverty of resources, relationships and identity
currently happening, with 115 referral partners.
Foodbank continued to provide emergency food supplies and household essentials. Supported 425 adults and
286 children during this period1711 in totall.
Jigsaw ran three Back-to-school events in Woking. Guildford. and Aldershot in July, giving out 225 packs to
families in need.
Communlty Brunch re-launched in July. feeding about 50 people per session.

EMMAUS TRANSFORMATION TRUST
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2022 lcontinuedl
Barnsbury Lighthouse held 'Tea and cake, for senior citizens is thriving, and saw 62 visits since July, with an
average of 13 each week. Three Free16 youth events were held, seeing 75 visits from young people during first
four sessions.
October - December 2021
The Foodbank prO￿SSed 566 vouchers, supporting 807 adults & 463 children.
Jigsaw gave out 800 Christmas Kindness parcels lo families & children.
Style Studio gave emergency clothing lo 35 men & 55 women.
Money Advice supported 18 people with debt & budgeting.
Free 16 Youth had 48 young people attending over 10 sessions.
Baby Massage provided eight excellent sessions for new mums & babies.
Christmas Kindness parcels given out to 1,100 individuals across several projects.
Janua
- March 2022
Foodbank processed 506 vouchers. supporting 723 adults & 460 children
Jigsaw Hub helped 47 new families, 174 visits & 54 children
Style Studio gave emergency clothing lo 43 people.
Money Advice supported 14 people with debt & budgeting, £27k debt written off.
Free16 Youth 48 young people attending over 12 sessions
Jigsaw Family Hub was launched in January. This new centre was officially opened by the Countess of Vvessex
in February 2022.
Shoe Day provided 75 families & 151 children with brand new Russell & Bromley shoes, in partnership with Home-
start.
Jigsaw Babybank served 101 families.
FEEDBACK
Kelly.
"l just want to say a massive thank you to everyone that helps there, you have truly helped us through this tough
patch the past few months. My husband was pul on furlough and l am on matemily so things were tougher than
normall Your kind donations ofnappies, wipes, clothes and toys made such a drfference. You all do such a great
job, thank you so much xx"
Supporting Syrlan refugee families
"The Lighthouse and Jigsaw have been awesome in supporting our whole school community as we are quite a
high nged area and really couldnt do it without the help we gel from you .')
Nurture
"Ballle weary from raising three children, through Nurture I have reconnected with myself again,. self-care is now
part ofmy daily routine and I have a group of friends cheering me on with every positive step I take."
Neil. CMA Money Workshop
"Everybody should takg these workshops al some point in Iheirlife. I could have done with doing these workshops
sooner. l in one who wailed loo long."

EMMAUS TRANSFORMATION TRUST
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2022 lcontinuedl
Julie. CMA Money Workshop
"It was enlightening. Charfie, our case study, was a colourful c17aracter and I learnt a lol. I feel calm aboul my
money now."
LaunchPad. spring 2021
"If I was talking to someone like me who lacked focus and direction then id describe it as life changing. If I was
talking lo someone who's al￿adY in a good position like my friend drew w170's al￿adY a manager somewhere
then id describe it as very useful for evaluating whether you are in the space that's right foryou and truly makes
you happy."
Back to School, July 2021
"I have recently been rehoused to the area and dony have many friends or a support nelwork so to 17ave this
amazing package from back lo school has made me feel so welcomed and supported and is such a massive help
as I had no idea how I was going lo afford shoes and unifonn for my children. Thank you for helping me and for
making me feel like a good parent by being able to provide for my children. You have put a big smile on my face
and there hasn t been much to smile about re￿ntlY.,
Financial Review
The Charity has continued lo expand its activities and also support the work al Emmaus Road Church, achieving
a net income of £50,323 in this financial year. The charity receives the majority of its income from donations.
These are received from both individuals and other charities or organisations in the fom of cash donations and
food donations. The charity also receives grants from Woking Borough Council and private grant making
organisalions.
The charity had total reseNes of £332,42512021'.£282,1021 al the year end. Of these, £66,705 {2021.' £176,328)
are held as restricted funds, £43,13612021'. £81,250) are designated and £4,89512021= £2,751 } are held as fixed
assets. The remaining general reserves are £217,68912021.' £21,773}. The general reserves are in excess of
the reserves policy and a deficit budget was set for 2022123.
ReseThes Policy
The Trustees have considered the level of reseNes that they wish lo retain, appropriate lo the charity's needs.
This is based on the size of the charity and the level of financial commitments held. The Trustees aim to ensure
that the charity will be able to fulfil ils charitable objectives even if there is a temporary shortfall in income or
unexpected expenditure. The Trustees endeavour not lo sel aside funds unnecessarily. In temis of the ETT
reserves policy, this is 3 months of staff salaries and essential building operating costs.
Risk managem8nt
The Trustees actively review the major risks which the charity faces on a regular basis. The main risk identified
and the plans to manage them are..
Financial
reserves policy not met - the COO monitors the reserve position on a monthly basis and raises
concerns and actions with the Chair of trustees as needed
Financial
income reduces due lo cost of living pressures
fundraisers engaged to assist with income generation
COO monitors donations monthly. External
Strategic
the Lighthouse building in Woking is in an area identified for redevelopment- good communication
with the council lo ensure plans are known al an eady stage and other premises identified.
Fundralslng
The Trustees wish lo thank all those who have supported us financially or through donations of items during the
year. Our donors are a mixture of individuals, organisations, trusts and churches and without their support we
would not be able to do what we do.
Fundraising is overseen by the COO, being carried out by staff and volunteers. No professional fundraisers were
used during the year. We did not re￿1ve any complaints regarding our fundraising activities. We are in the process
of establishing our fundraising policy and procedures lo ensure best practice in accordance with the Code of
Fundraising Practice.

EMMAUS TRANSFORMATION TRUST
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2022 lcontinuedl
Structure, govemance and management
Goveming document
Emmaus Transformation Trust is a charitable company limited by guarantee and a registered charity. The
company was established under a Memorandum of Association which established the objects and powers of the
charitable company and is govemed under ils Articles of Association, adopted on 21. April 1998. Amended
Articles were adopted in De￿rnber 2021 and at that point the charity became a subsidiary of Emmaus Road
Community Church.
Recruitment and appointment of new Trustees
The Trustees of the Charity are also Directors for the purposes of company law. With the Charity becoming a
subsidiary of Emmaus Road Community Church, the ERCC Trustees can appoint up to 5 'Appointed' Trustees.
The ETT Trustees can appoint up to a further 4 'Co-OPted' Trustees. All new Trustees are provided with
information to help them understand their role.
Organisational Structure
The Board of Trustees is responsible for the strategic direction of the Charity. They are assisted by a senior stsff
management team who lead and oversee the day-to-day running of the Charity.
Key management personnel
The remuneration of the Charity s key management personnel is set with refe￿nce to external market rates where
possible las an example, Trussell Trust provide data relating to Foodbank related salaries). Where external
market rates are not available, salaries are set with reference to roles which can be set by external rates. Trustees
approve all salaries.
Public Benefit
The Charity acknowledges ils requirement to demonstrate clearly that its objectives or aims must be for the public
benefit. The Trustees have paid due regard lo Charity Commission guidan￿ on public benefit when deciding
which activities to undertake. The information in this Trustee Report shows that the public have benefilled from
the work of the Charity.
Plans for future periods
The key focus for the Charity going forward is to establish Lighthouses in Guildford and Aldershot where Emmaus
Road Community Church have established church congregations. Discussions with Councils in these areas and
with private landlords are underway to look to secure buildings which can become Lighthouses and in which various
projects can be established lo support people in accordan￿ with the objects of the Charity.
Twstees Responsibilities
The trustees (who are also dirertors of Emmaus Transformation Trust for the purposes of Company lawl are
responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice).
The Charities Act and the Companies Act require the Board of Trustees to prepare financial statements for each
financial year which give a true and fair view of the slate of affairs of the charity as al the end of the financial
year and of the surplus or deficit of the charity. In preparing those financial ststemenls the Board Is required
lo..
select suitable accounting policies and apply them consistently.,
observe the methods and principles in the Charities SORP.,
make judgements and eslimales that are reasonable and prudent.,
stsle whether applicable UK Accounting Standards have been followed, subject lo any material departures
disclosed and explained in the financial ststemenls.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue ils operations.
The Iruslees are responsible for maintaining adequate accounting records which dlsclose with reasonable
accuracy at any time the financial position of the charity and which are sufficient lo show and explain the charity's
transactions and enable them lo ensure that the financial statements comply with the Companies Act 2006 and
comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the
harity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

EMMAUS TRANSFORMATION TRUST
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2022 lcontinuedl
Disclosure of information to auditors
To the knowledge and belief of the Iruslees, there is no relevant information that the charity's auditors are not
aware of. The Iruslees have taken all steps necessary to ensure it is aware of any relevant information, and to
establish that the charity's auditors are aware of any such information.
These acwunts have been prepared in accordance with the provisions applicable lo companies subject
lo the small companies, regime.
This Report was approved by the Trustees cn 19 D￿rnber 2022 and signed on their behalf by.
Peter Keynes
Chair of Trustees

INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF
EMMAUS TRANSFORMATION TRUST
Opinion
We have audited the financial statements of Emmaus Transformation Trust (the 'charity'l for the year ended 31 March
2022 which corllprise the Slalernenl of Financial Aclivilies, the Balance Sheet, and the notes lo the financial slalements,
including a summary of significant accounting policies. The financial reporting framework that has been applied in their
preparab'on is applicable law and United Kingdom Accounling Standards, including Financial Reporting Standard 102
The Financial Reporting Standard applicable in the UK and Republic of Ireland Iunited Kingdom Generally Accepted
Accounting Practice).
In our opinion the financial statements=
give a true and fair view of the stsle of the charitable company's affairs as al 31 March 2022 and of 115 incoming
reSoUr￿S and application of resources for the year then ended.,
have been properly prepared in a¢¢ordance with United Kingdom Generally Accepted Accounting Practi¢e,' and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordan￿ with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our
responsibilities under those standards are further described in the Auditor's respDnsibilities for the audit of the financial
statements section of our report. We are independent of the charitable company in accordance with the ethical
requirements that are relevanl lo our audit of the financial statements in the UK, including the FRC'S Ethical Standard,
and we have fulfilled our other ethical responsibilities in accordan￿ with these requirements. INe believe that the audit
eviden￿ we have obtained is sufficient and appropriate lo provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have ￿nCluded that the trustees, use of the going COn￿M basis of accounting in
the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating lo events or conditions
that, individually or collectively, may cast significant doubt on the Charity's ability to continue as a going concern for a
period of at least 12 months from when the financial statements are aulhorized for issue.
Our responsibilities and the responsibilities of the trustees with respect lo going concern are described in the relevant
sections of this report.
Other infomiation
The other information comprises the information inclLJded in the annual report, including the trustees, report, other than
the financial statements and our auditor's report Ihereon. The trustees are responsible for the other informatlon contained
within the annual report. Our opinion on the financial statements does not cover the other informalion and, ex￿p1 to the
extent otherwise explicitly slated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially
inconsistent with the financial statements or our kno￿edge obtained in the course of the audit, or otherwise appears to
be materially misslaled. If we Identify such material inconsistencies or apparent material misslalements, we are required
to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the
work we have performed, we conclude that there is a material misststemenl of this other information, we are required lo
report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the Iruslees, report, which includes the directors, report prepared for the purposes of
company law, for the financial year forwhi¢h the financial statements are prepared is conslstent with the financial
slalemenls., and
the directors, rew)rt included within the trustees, report has been prepared in accordance wth applicable legal
requirements.
Matters on whi¢h we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we
have not identified material misstatements in the directors, ￿port included with the trustees, report.

INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF
EMMAUS TRANSFORMATION TRUST
Icontinugd)
We have nothing to report in resped of the following matters in relation to which the Companies Act 2006 requires us to
report to you if, in our opinion..
adequate and proper accounting records have not been kept, or retums adequate for our audit have not been
received from branches not visited by us., or
the financial statemenis are not in agreement with the accounting records and returns,. or
rtain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we ￿quIre for our audit., or
the trustees were not entitled to prepare the financial ststemenls in accordance with the small companies regime
and lake advantage of the small companies exemptions in preparing the trustees, report and from the
requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the trustees, responsibilities slalemenl, the trustees, (who are also the directors of the charitable
company for the purposes of company lawl are responsible for the P￿paratIOn of the financial stslemenls and for being
satisfied that they give a true and fair view, and for such internal control as the Iruslees deterrnine is necessary to enable
the preparation of financial statements that are free from material misslalement, whether due lo fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the Emmaus Transformation Trusts,
ability to continue as a going Concem, disclosing, as applicable. matters related to going Concem and using the going
con￿rn basis of accounting unless the trustees either intend lo liquidate the company or lo ￿ase operations, or have no
realistic alternative bul lo do so.
Auditor's responsibilities for the audit of the financial statsments
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due lo fraud or error, and lo issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with
ISAS IUKI will always delecl a material misslalement when it exists. Misststemenls Can arise from fraud or error and are
Considered material if, individually or in the aggregate, they Could ￿8$onablY be expected lo influence the e¢onomi¢
decisions of users taken on the basis of these financial stalemenls.
The exlenl lo which our procedures are capable of delecling irregularities, including fraud is detailed below..
Based on our understanding of the charity, we identified that the principal risks of non-compliance with laws and regulations
related to financial rewrting legislation and safeguarding regulations and we considered the extent to whi¢h non-complian
might have a material effect on the financial slalements. We also considered those laws and regulations that have a direct impact
on the preparation of the financial statements such as the Companies Act 2006 and Charities Act 2011.
We assessed the susceptibility of the charity's financial stalements to material missiatement, including obtaining an
understanding of how fraLJd might o¢cur, by making enquiries of management, ￿nsIdering the internal Controls in place and
discussion amongst the engagement team.
We determined that the principal risks were related lo presentation of separately disclosed items, management override of
controls, recognition and valuation of donations in kind and identification of restricted income and expenditure Iransaclions.
In response to the risks identified we designed procedures which included, but were not limited lo- agreeing financial
slalemenl disclosures lo underlying supporting documenlalion, evaluating the charity, internal controls, reviewing
donations in kind processes and verifying restricted transactions with documenlalion.
There are inherent limitations in the audit procedures described above. The more removed that laws and regulations are from
financial transactions, the less likely il is that we would become aware of non-compliance. Material misslatemenls that arise due
to fraud can be harder to delecl than those that arise from error as they may involve deliberate COn￿alment or collusion.

INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF
EMMAUS TRANSFORMATION TRUST
Icontinugd)
A further description of our responsibilities for the audit of the financial statements is located on the Financial Repo￿ng
Council's website al.. hlt '.11w￿.frC.or9.UklaudIt0rsreSponSIb1Il1Ies. This description foms part of our auditorfs report.
Othar mattar
The ¢harity was not required to have an audit in the prior year therefore the comparative figures are not audited.
Use of our report
This report is made solely lo the ¢haritsble company's members, as a body, in a¢cordan¢e wth Chapter 3 of Part 16 of
the Companies Acl 2006 and regulalions made under that Acl. Our audit work has been undertaken so that we might
slate to the charitsble company's members those matters we are required to state to them in an auditors, report and for
no olher purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
the Charitable company and its members as a body, for our audit work, for this report, or for the opinions we have formed.
Paul Newton FCA {Senior Statutory Auditor)
for and on behalf ofJacob Cavenagh & Skeet
Statutory Auditor
Chartered Accountants
5 Robin Hood Lane
Sutton
Surrey
SM12SW
2011212022
Dated..
10

E kl,
M¢P £L

EMMAUS TRANSFORMATION TRUST
IA COMPANY LIMITED BY GUARANTEEI
BALANCE SHEET
AS AT YEAR ENDED 31 MARCH 2022
Restated
2021
2022
Note
Fixed Assets
Tangible assets-
4,895
2,751
Current Assets
Stock
Debtors
Cash at bank and in hand
41,615
31,540
263 670
336,825
34,019
249 430
283,449
Creditors.. amounts falling
due within one year
NET CURRENT ASSETS
NET ASSETS
327 530
279 351
Funds
Unreslricled general fund
Unreslricled designated fund
Restricted funds
10
10
10
222,584
43,136
24,524
81,250
176328
The charitable company's financial statements have been prepared In accordan￿ with the provisions
applicable to companies subject to the small companies regime.
Approved by the Directors on,.,. December 2022 and signed on their behalf by..
Peter Keynes
Chair of Trustees
Reg.company no.03549934
12

EMMAUS TRANSFORMATION TRUST
IA COMPANY LIMITED BY GUARANTEEI
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2022
2022
2021
Cash used in operating activities
lal
17,226 175,351
Cash used from Investlng actlvltles
Interest income
Purchase of tangible fixed assets
10
34
{2,9961 13,0001
Cash provided by {used in}
investing activities
2,986
2,966
Cash flows from financing activities
Financing activities
Cash used in financing activities
Increaselldecreasel in cash and
cash equivalents in the year
14,240 172,385
Cash and cash equivalents at the
start of the year
249,430
77,045
TOTAL cash and cash equlvalents
at the end of the year
263,670 249,430
(a) Reconclllatlon of net movement In funds to net cash flow from operatlng actlvltles
2022
2021
Net movement in funds
50,323
852
110}
17,5961
131,5401
5,197
17,226
193,231
249
{341
14,523)
1,769
15,341
175,351
Add back depreciation charge
Deduct interest income
Ilncrease) in stocks
Ilncrease)Idecrease in debtors
(Decreasellincrease in creditors
Net cash used in operating adivities
13

EMMAUS TRANSFORMATION TRUST
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
i. Accounting policies
a) Basis of preparation
The principal accounting policies adopted, judgements and key sources of estimation uncertainly in the
preparation of the financial statements are as follows..
The financial statements have been prepared in accordance with Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective 1 January 20191
(Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 102) and the Companies Act 2006.
Emmaus Transformation Trust meets the definition of a public benefit entity under FRS 102. It is a company limited
by guarantee with registered office of The Lighthouse, 8-10 High Street, Woking, Surrey GU216BG. Assets and
liabilities are initially recognised al historical cost or transaction value unless otherwise slated in the relevant
accounting policy.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial slalements are rounded to the nearest £1.
b) Preparation of accounts on a going concem basis
There are no material Un￿rtaInlieS affecting the going concern status of the charity.
fj Income
Income is included in the Statement of Financial Activities ISOFAI when:
the charity becomes entitled lo the income.,
it is more likely than not that the Iruslees wll receive the resources., and
the monetary value can be measured with sufficient reliability.
c) Interest recelvable
Interest on funds held on deposit is included when receipt is probable and the amount can be measured reliably
by the charity,. this is nomially upon notification of the interest paid or payable by the Bank.
d) Grants and Donations
Grants and donations are only included in the SOFA when the general income recognition criteria are met15.10
to 5.12 FRS 102 SORPI.
e) Tax Reclaims on Donations and Gifts
Gift Aid re￿1vable is included in income when there is a valid declaration from the donor. Any Gift Aid amount
recovered on a donation is considered to be part of that gift and is Irealed as an addition lo the same fund as
the initial donation unless the donor or the terms of the appeal have specified otherwise.
t) Government Grants
The charity has received govemmenl grants in the reporting period.
g) Fund accounting
Unreslricled funds are available for use al the discretion of the trustees in furtheran￿ of their charitable
objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are sel out in the notes to the financial statements.
14

EMMAUS TRANSFORMATION TRUST
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022 lcontinuedl
h) Expenditure
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all
cost related lo the category. Where costs cannot be directly attributed lo particular headings they have been
allocated lo activities on a basis consistent with the use of resources. Grants offered subject to conditions
which have not been met al the year end dale are noted as a commitment bul not accrued as expenditure.
i) Operating leases
Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.
j) Taxation
The charity is exempt from tax on its charitable activities.
k)Legal status of the charity
The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound
up, the liability in respect of the guarantee is limited lo £1 per member of the charity.
i) Redundancy payments
The charity made no redundancy payments during the peritxj.
m)Pensions
The charity operates a defined contribution pension scheme and the pension charge represents the amounts
payable by the charity to the fund in respect of the year.
n) Stock
Donations in kind of food are recognized at estimated fair value on receipt al £1.75kg as recommended by the
Trussell Trust.
o) Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount
after any trade discounts or amount advanced by the charity. Subsequently, they are measured al the cash or
other consideration expected to be received.
p) Creditors
The charity has creditors which are measured at settlement amounts less any trade distx)unts.
q) Tangible Fixed Assets
Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuation, nel of
depreciation and any impairment losses. They are capitalised if they can be used for more than one year and
cost over £1,500.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following basis..
Fixtures and fittings 250kn on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in net incomellexpenditurel for the year.
15

EMMAUS TRANSFORMATION TRUST
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022 l¢ontinuedl
2. INCOME FROM..
Unrestricted Restiided
Funds
Funds
TOTAL
2022
TOTAL
2021
Note
al Donations and legacies
Gifts, Tithes & Donations
Donated Food
Gift Aid Tax Rewverable
Legacies
Grants
71,201
59,438
107,752
3,880
130,639
107,752
8,568
24,152
335,415
234,261
130,950
9,168
4,688
24,152
249,906
2ail
85,509
271,615
349,947
256,579
606,526
645,994
bl Charitable activities
Cosy Café
16,930
16,930
78
16,930
16,930
78
cl Investments
Interest receivable
10
10
dl Other Trading activities
Venue Hire
200
200
200
200
16

EMMAUS TRANSFORMATION TRUST
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022 lcontinuedl
28}
Analysls of recelpt of grants
2022
2021
5,295
10,000
1,810
9,766
5,000
5,000
341
148,419
2,500
2,000
9,721
2.000
CAF
Clolhworf(ers
Community Foundation
Community Foundation (Jigsaw)
Community Foundation (Nurture for Women)
Co-op Local Community Fund
Emmaus Road Community Church
Groundworks
GroundWorf(s
HMRC Job Retention Scheme
Leathersellers Company
Lichfield Trust
Morrisons Foundation
National Lottery Community Fund
Neighbourly Community
Nurture Th20
Orbis
Surrey County Council
Surrey County Council
Skiplon Building Society
The Trussell Trust
Woking Borough Council
Other small grants
35,000
2,364
187,785
1,125
4,780
9,990
4(XJ
8,893
10,000
7.500
10,000
11,000
2,624
11,834
18,200
65,483
335,415
18,200
3. EXPENDITURE ON
Charitable activilies
Unrgstrictod Rostricted
Funds
Funds
TOTAL
2022
TOTAL
2021
al Dired Costs
Administrative Expenses
Advertising & Publiuty
Bank Charges
Cleaning Costs
Cost of Goods Sold
Covid-19 Expenses
Depreciation Expense
Equipment Costs
Foodbank and Food Provision Costs
Grfts & Donations
Health and Safely and DBS Checks
Hospilalily and Events
2,615
1,522
721
988
1,469
75
114
755
1,544
822
4,634
71
962
852
10,377
162,318
1,410
3,350
2,551
3,879
71
608
164
6,311
7,657
662
3.350
1,671
354
688
4,066
154,661
748
9,210
249
4,346
145,077
2,915
534
506
880
SUB-TOTAL
26,550
162,341
188,891
168,963

EMMAUS TRANSFORMATION TRUST
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022 lcontinuedl
3. EXPENDITURE ON
Charitable actimties
Unrestricted Restricte TOTAL
TOTAL
Funds
Funds
2022
2021
SUB-TOTAL brought forward
,55
Affiliations, Licences and Subscriptions
IT and Website
Insurance
Kitchen Development
Materials and Essential Supplies
Outreach
Printing, Postage and Stationery and Telephone
Projects, Events and Activities
Repairs & Maintenance
Staff and Volunteer Training and Development
Staff Costs
Storage
Sundry Expenses
Supplies and Supply Packs incl Back to School
Costs
Travel & Subsislen
Utility Costs
551
2,945
2,300
647
1,733
1,426
1,198
4,678
3,726
1,774
3,555
3,494
500
6,259
111
5,909
110,792
10,372
673
107,430
8,809
1,154
7,116
1,188
981
2,169
1,068
42,498
10,747
2,716
57,523
10,852
1,072
268,624
15,025
105
276
95,476
173,148
10,529
2,371
12,528
2,371
174
5.186
1,717
3,114
1,951
8,300
1,431
6,127
280,051 286,548
566,599
444,469
bl G0Veman￿ costs
Auditors, fee.. audit
Independent Examiners Fees
Auditors, fee.. accountancy
Legal and Professional Fees
4,680
4,680
1,260
2,0(K)
64
2,000
7,146
Total expenditure
18

EMMAUS TRANSFORMATION TRUST
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022 lcontinuedl
4 TANGIBLE FIXED ASSETS
Furnlture &
Equipment
Cost
Al 1 April 2021
Additions
Al 31 March 2022
3,000
Depreciation
Al 1 April 2021
Charge for the year
Al 31 March 2022
249
852
Net book value
Al 31 March 2022
At 31 March 2021
5 STOCK
2022
2021
Donated food
6 DEBTORS
2022
2021
Other debtors
7 CREDITORS
2022
2021
Trade creditors
Accruals
Other taxes and social security
Other creditors
950
6,680
801
864
159
1,260
2,324
355
ANALYSIS OF STAFF COSTS, TRUSTEE REMUNERATION AND
EXPENSES AND THE COST OF KEY MANAGEMENT PERSONNEL
2022
2021
Gross Wages and Salaries
Social security costs
Pension costs
249,174
15,144
4,306
104,008
2,271
1,151
The average number of persons employed by the charity during the year was as follows..
2022
12
2021
10
Activities in fLJrtherance of organisation's objectives
19

EMMAUS TRANSFORMATION TRUST
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022 lcontinuedl
8 STAFF COSTS Icontinuedl
In 2022, the charity engaged the services of one self employed person for project work carried out {2021'. up to
7 self employed personnel).
No employees received emoluments in excess of £60,000 {2021.. Nil)
The key management personnel of the charity comprise the Trustees and Senior Management Team. The total
employee benefits (including employer national Insuran￿ and employer pension conlribulionsl of the key
management personnel of the charity were £87,785 and are included in the costs above for 2022 bul were paid
by the parent charity Emmaus Road Community Church12021.. £01.
The charity offers a defined contribution pension scheme. The assets of the scheme are held separately from
those of the charity, in an independently administered fund. The pension cost charge represents employer
contributions payable by the charity lo the fund and amounted lo £4,30612021-£1,151 }.
In this financial peri(xl the Charity has not paid any trustees remuneration or benefits nor incurred any trustee
expenses.
9 RELATED PARTY TRANSACTIONS
In the year the charity has paid remuneration lo related parties to key management personnel IKMPI, for
services supplied to the Trust as follows..
Name of related art
Related
lo
Amounts
aid or benefit value
Remunerati
on
Expenses
and
2022
Total
2021
Total
benefits
Mrs D Jespersen (Bookkeeping)
Mr T Jespersen (Events
Management)
Mr Z Jespersen (Casual workl
Mrs A Buckland
Mr E Jespersen IKMPI
Mr E Jespersen IKMPI
470
Mr E Jespersen IKMPI
Mr A Bu¢kland {KMP}
200
3,236
21,808
21,808
20

EMMAUS TRANSFORMATION TRUST
IA COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022 Icontinugd)
10 FUNDS
Balance
Balan
Income
01-Apr-21
Expenditure
Transfers
31-Mar-22
Unrestricted funds
General Unreslricled Funds
General Designated Funds
24,524
81,250
105,774
279,297
(136,8261
{62,1841
1199,0101
55,589
24,070
79,659
222,584
43,136
265,720
279,297
Restricted funds
24n Coaching
Back to school
Breadmaker Fund
CGS 2122
Community Lunch
Co Op Local Community Grant
DCMS Grant
Food Bank ASDA
Grace Fund
Jigsaw
Jigsaw Buggy repair
Jigsaw Hub No 11
Nurture Fund
Outside Light
Refugee Fund
Reslricled - ETT projects
Reslricled - Foodbank
Shine Fund
393
13931
4,624
14,6241
1431
{10,1071
16631
43
9,766
2,238
341
40,804
4,369
6,840
7,533
73
341
50
1,625
341
140,8041
{4,3691
6,840
10,776
44,751
136,3541
(731
14,0001
16,0041
12761
{5.1541
4,000
11381
30
10,009
3,026
90
18,937
71,559
307
176,328
11.932)
12991
1901
131.0211
1,935
2,481
12,084
{232,1191
203,267
42,707
307
179,6591
256,584
1286,5481
66,705
TOTAL FUNDS
Purpose of funds
Restricted donations were received during the year to fund particular projects and the funds were tilled
accordingly.
Funds were simplified at the start of the year so there are fewer individual funds listed above. The transfers
during the year represent corrections lo fund allocations.
Fund comments for 2020121
The transfer out of the Nurture Fund to Geneml Funds of £1,656 was a monthly contribution of £138
towards rent and utilities, as agreed with the donor.
Transfers into restricted funds in represent any shortf811 lop up from general unrestricted funds.
21

EMMAUS TRANSFORMATION TRUST
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022 Icontinuedl
10 FUNDS Icontinugd)
Balance
01-Apr-20
Income
Expènse
Transfers
Balance
31.Mar.21
Unrestricted funds
General Unrestricted Funds
General Unrestricted Funds
(Foodbankl
General Designated Funds
3,674
111,432
165,464
185,3451
184,2141
15,2371
24,524
81,250
3,311
6,985
13,3111
18,5481 105.774
276,896
{169,5591
Restri¢tgd Funds
24-7 Coaching
Bamsbury
Breadmaker Fund
CAF Grant
CFS- Jigsaw
CFS Schools- Jigsaw
CGS 2122
Community Lunch
Co Op Local Community Grant
DCMS Grant
Esteem Ahead
Food Bank ASDA
393
393
(5141
514
43
14,9381
15,2641
12,1771
4,938
264
2,177
5,000
9,766
9.766
2.238
341
40.804
2,288
1501
341
125,619
184,8151
1401
{9261
40
5,295
4.369
Restrlcted - Foodbank
Clolhworks
FoodBank Leathers
FoodBank Neighbourly
Groundwork - Foodbank
Surrey CCFB
Trussell Trust PPE - Foodbank
Woking Foodbank
Total Restricted - Foodbank
1,810
2,000
400
500
17,500
{301
11,6171
12861
1451
116,1631
1,780
383
114
455
1,337
220
67,270
71.559
220
63,502
63,502
131,327
153,537
127,559
{145,7001
220
Go Rendang
Gra￿ Fund
189
(9551
1601
766
6,900
6,840
Jigsaw
Groundwork - Jigsaw
Jigsaw
National Lottery- Jigsaw
Total Jlgsaw
4,000
778
4,995
9,773
(2,8261
11471
4,531
{7,5041
1,174
5.895
464
7.533
5,264
5,264
Jigsaw Buggy repair
Morrisons Street Teams
Outside Light
National Lollery- Foodbank
Nurture Fund
Refugee Fund
Restricted - ETT projects
Shine Fund
73
73
4,780
14,8301
3,026
3.026
4,995
13,893
{5,3691
{2,2281
374
11,6561
10,009
90
18.937
307
8,548 176,328
90
36,022
117,0851
307
81,886
369,210
{283,3161
TOTAL FUNDS
22

EMMAUS TRANSFORMATION TRUST
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022 Icontinuedl
11. ANALYSIS OF NET ASSETS BETWEEN
FUNDS
Current year
Unrestricted Unrestricted Restricted
Total
Fund
Fund
{Foodbankl
Fund
2022
Tangible assets
Nel assets
4,895
61,810
66,705
4,895
327,530
332,425
222,584
222,584
43,136
43,136
Prior year
Unrestricted Unrestricted Restricted
Fund
Fund
Fund
{Foodbankl
Totsl
2021
Tangible assets
Net assets
2,751
173,577
176,328
2,751
279,351
282,102
24,524
24,524
81,250
81,250
12 OPERATING LEASE COMMITMENTS
The charity has payments due under operating lease commitments which fall due as follows..
2022
2021
Within 1 year
After one year bul within five years
23,593
23,593
13 PARENT CHARITY
Emmaus Transformation Trust is a subsidiary of Emmaus Road Community Church IERCCI as ERCC has the power to
appoint the majority of the Iruslees of ETT. ERCC is a registered charity based in England with charity number of
1152606 and company nLJmber 08576457. The object of ERCC is lo glorify God by making a measurable difference
amongst the poor and the lost throughout the Guildford, Aldershot & Woking. This is achieved through various activities
which are detailed in the consolidated accounts, available from The Founders Studio, Millbrook,Guildford Surrey GU1
3UT
14 PRIOR YEAR ADJUSTMENT
Food donations received, distributed and held as stock were not included in the prior year's accounts. The prior
period's figures have been adjusted as follows..
Per 2021
accounts
Adjustment As restated
Donation income
Charitable expenditure
stock of donated food
515,044
326,448
130,950
126,427
645,994
452,875
23