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2023-03-31-accounts

EMMAUS TRANSFORMATION TRUST

(A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

CHARITY REGISTRATION No: 1069902

COMPANY REGISTRATION No: 03549934

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE)

CONTENTS

Page 1 Reference and administrative details of the charity, its trustees and advisors
Pages 2 to 12 Trustees' report
Pages 13 to 15 Independent auditor's report
Page 16 Statement of financial activities
Page 17 Balance sheet
Page 18 Cash flow statement
Pages 19 to 28 Notes to the financial statements

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2023

REFERENCE AND ADMINISTRATIVE

INFORMATION

CHARITY NAME Emmaus Transformation Trust Limited WORKING NAMES The Lighthouse Woking Vineyard Christian Fellowship Woking Vineyard

CHARITY NUMBER 1069902 COMPANY REGISTRATION NUMBER 3549934 TRUSTEES Mr Peter Keynes Chair, Company Secretary Mr Scot Bower (resigned 8 February 2023) Mr Ian Nicholson Mrs Emma Harewood Mr Richard Grove Mr Paz Redondo

COMPANY SECRETARY Mr Peter Keynes REGISTERED ADDRESS The Lighthouse 8-10 High Street Woking Surrey GU21 6BG DATE OF INCORPORATION 21st April 1998 GOVERNING DOCUMENT Memorandum and Articles of Association BANKERS HSBC Bank Plc 6 Commercial Road Woking Surrey GU21 6EZ AUDITOR Jacob Cavenagh & Skeet 5 Robin Hood Lane Sutton SM1 2SW

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EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE)

The trustees present their report and financial statements for the year ended 31 March 2023.

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 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Objectives and activities

Emmaus Transformation Trust Limited objects are, for the public benefit and in accordance with Christian principles, to:

(a) promote social inclusion by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.

(b) 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 attainment; relationship and family breakdown; poor housing (that is housing that does not meet basic habitable standards); crime (either as a victim of crime or as an offender rehabilitating into society).

The activities undertaken during the year in pursuit of these objects are detailed in the following section.

Achievements and Performance Summary

2022/23 has been a year of considerable activity for us. 2021/22 was marked by the emergence from lockdowns and reviving our usual style and level of operations, whilst 2022/23 has been marked not only by regular operations, but also growth.

The detailed section that follows this summary indicates all that has gone on through this period across our Lighthouse sites and their wide range of projects. It has been a very busy year!

We are very pleased to say that the staff team have continued to do an excellent job bringing vision and leadership in all they do. A special thank you to all our 200+ volunteers who have been outstanding in bringing kindness, belief and hope to those we have had the privilege of supporting.

As recognition for the tremendous work by our volunteers, we received the Queens Award for Voluntary Service (equivalent of an MBE for volunteer groups) in May 2022. The award was officially presented to us by our new Patron, HRH The Countess of Wessex (now Duchess of Edinburgh) in November 2022. We are extremely grateful to HRH The Duchess of Edinburgh for becoming our Patron.

We would also like to thank our donors, be they individuals, businesses, churches, trusts, 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.

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EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE)

We are very pleased to say that the charity's finances have remained in a healthy state through 2022/23. Individuals, trusts and organisations continue to be incredibly generous, and we are very grateful for this.

During the year, we have continued our search for buildings in Aldershot and Guildford which we can convert into Lighthouses. We have made good progress in Aldershot and are hoping to see a Lighthouse established on an estate in Aldershot which is experiencing significant challenges. In Guildford, we have had discussions with a number of landlords but these discussions have not led to anything yet. Despite not having Lighthouse buildings, we have started some Lighthouse related projects in both Aldershot and Guildford, and these are reported on in the detailed section below.

Finally, we would like to thank everyone involved with Emmaus Transformation 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.

Achievements and Performance

Detailed

It is difficult to summarise all that goes on in our Lighthouses over the year given the breadth of what we engage with. However, below is a snapshot of the detail of what has taken place by quarter during 2022/23.

QUARTER 1: APRIL - JUNE 2022

LIGHTHOUSE TOWN CENTRE, WOKING

NURTURE - provided 12 interactive workshops on coping strategies, style, fun, breathing and relaxation techniques, for 12- 14 women each week COMMUNITY LUNCH - served 90+ people per week across two nutritious lunches FOODBANK - fulfilled 718 vouchers for families needing emergency food supplies THE COSY - opened four days a week, with a newly recruited international team making delicious home-made food on site STYLE STUDIO - received 88 male visits, 185 female visits & 17 junior visits for clothing, with a focus on refugees

JIGSAW STOREHOUSE - increased age range to cater for children up to age 11, with 141 visits from 104 families for clothing, toys and equipment

BUGGY REPAIR - 20 buggies and pushchairs refurbished, cleaned and recycled for families in need MONEY ADVICE - supported 17 individuals 1:1 with debt & budgeting, through twice weekly drop in, with £27k debt written off

STORYTELLING - launched a new project for guests to share and get to know each other FAMILY HUB - Opened three days a week for singing, story- time, stay & play, and a day for Ukrainians 'STAY & PLAY' - 30 sessions across Tuesdays & Thursdays, with over 400 visits, working with 98 children and 82 families

UKRAINIAN HUB - 7 sessions, with 224 visits (49 over 5s & 75 under 5s). Includes weekly English classes and art therapy for children, and a wellbeing group for mums.

FEEDBACK:

"The team will agree when I say how helpful it is to see community support in action, to inform the information we provide our colleagues and families. We wish you every success with the Family Hub. Woking town centre are very lucky." Hilary Lobb, Family Services Woking

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LIGHTHOUSE BARNSBURY, WOKING

FREE16 YOUTH - 30 young people attended weekly, with seven recently-arrived Ukrainian refugees attending and making new friends. Two young people also completed a First Aid course. FREE16+ - in April launched a new monthly group for Year 10-12s, where they cooked dinner and talked together

MONDAY CAFE - Grew to average 14 adults per session from the community TEA & CAKE - 18 senior citizens attending weekly, and established a fantastic link with Barnsbury Primary School, connecting seniors with young people

COMMUNITY FRIDGE - launched in May, collecting unsellable food from the Co- op three times a week to share out locally

FEEDBACK:

"10 Year 2 children from Barnsbury Primary came with their stories and games to our Senior Citizens group. The teacher said that it was incredible to see how the shy children were so relaxed and happy to chat with our guests. One little boy said it was the best afternoon of his life! Next week we have eight Year 6 children coming to share their WWII projects with our guests." Anna, Barnsbury Centre Manager

KEY EVENTS DURING THIS PERIOD

RECEIVED the Queens Award for Volunteering MBE in honour of our incredible team of volunteers, who invest so many hours into The Lighthouse each week! 'BACK TO SCHOOL' provided nearly 500 children with a rucksack & equipment needed for school in September

RECRUITED over 30 new volunteers this quarter, including 25 Ukrainians across four of our projects. We currently have over 200 volunteers regularly helping out. CELEBRATED the Platinum Jubilee as a community across all three Lighthouses, with cream teas and cakes TRAINED our team in boundaries, listening, safeguarding and first aid

QUARTER 2: JULY - SEPTEMBER 2022

LIGHTHOUSE TOWN CENTRE, WOKING

COMMUNITY LUNCH - served 150+ people per week across two nutritious lunches, including taking part in 'Big Green Day' with Woking Environment Action. JIGSAW STOREHOUSE - received 85 visits over 11 sessions to provide families in need with clothing, toys and equipment.

NURTURE - provided a safe and supportive group for women to flourish, through 12 fun and interactive workshops to offer strategies for wellbeing, self-esteem and confidence.

FOODBANK - 1000+ parcels given out this summer. Also worked with excellent corporate volunteer teams to create hot desk spaces for private support working areas.

STYLE STUDIO - received 261 female visits, 50 male visits, and 16 junior visits, with a total of 327 visits during this period.

OUTSIDE LIGHT - gave out hot drinks and offered a listening ear and prayer for those who need it in the night-time environment in Woking town centre each month.

FAMILY HUB – open 3 days a week for singing, story- time, 'stay & play', including a day for Ukrainian families to access art therapy and English classes for children.

We also provided regular haircuts, a pain clinic, legal 1:1s, money advice, weekly baking & cookery classes, creative arts, storytelling, piano playing, counselling, signposting, workshops, a corner store, and advice on

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EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE)

energy bills.

UKRAINIAN HUB, WOKING

Weekly community, signposting & support Foodbank, weekly haircuts, clothing and essentials for adults & children

Woking BC and Citizens Advice workshops 1:1 advice regarding housing Community Lunch Socials, wellbeing group, library, interpreters Family Hub Stay & Play for children Two English classes (beginners and intermediate / advanced for adults) English classes and art classes for children during the school holidays Jobs workshops with the NHS

Support with school and job applications Summer activities for teenagers and a camp for children Monthly support group for host families

140+ Ukrainian refugees attending the Ukrainian Hub in Woking each week during the school holidays, with 120 attending weekly during term time. Over 20 Ukrainian families attending the Jigsaw Hub.

Provided weekly Community Lunch for 140 (Ukrainian food cooked by Ukrainian team). 300 SIM cards given out.

30+ volunteer roles created for Ukrainians. 12 haircuts per week on average.

60 Ukrainians went to the cinema in Woking for free, and eight went to Summer Camp. 70 children given backpacks, stationary and students accessories for school.

School Coordinator Natalia helped 60+ families to translate and submit applications for schools, nurseries and colleges.

LIGHTHOUSE BARNSBURY, WOKING

FREE16 YOUTH - 30+ young people attended weekly. Held both a prom for Year 11+ (providing three girls with dresses) and a fantastic free exercise session with 'Sports Box'.

FREE16+ - a monthly group for Year 10-12s, where they cooked dinner and talked together. MONDAY CAFE - saw an average of 14 adults per session from the community, providing bacon butties and chat & support. TEA & CAKE - ran armchair stretches with 18 senior citizens, and took a group to Wisley RHS Gardens to explore the gardens in September, which was thoroughly enjoyed.

COMMUNITY FRIDGE - provided food from the Co-op three times a week to share out locally.

KEY EVENTS DURING THIS PERIOD

CELEBRATED our incredible volunteer team with a Volunteers Party in July, with over 100 volunteer team members sharing dinner.

RECRUITED 12 new volunteers.

TRAINED the team in Safeguarding and inducted over 30 new Ukrainian volunteers.

FEEDBACK:

"A lady came in for a new born bundle for her baby due in the next week, and we were able to help her. She then went into labour early that night and was very grateful that she had everything she needed ready for the baby!" Beth, Jigsaw Storehouse Lead

"A regular participant told us recently that as soon as she enters the room it feels like arms of love go around her and she feels safe. She said she has never felt loved like that in her life before.” Dawn, Nurture Lead

"For me, this is my second home. Even my sponsor is from The Lighthouse!"

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Olena, Ukrainian refugee

"The Lighthouse gives a lot of people help and security if they get stressed out or worried. If it didn't exist people would be getting involved in crime because they'd need food for their children. It means a lot to me... you look after people and treat them nicely when they come in." Jimmy, Lighthouse guest

"This month, two school children raised funds for the Ukrainian Hub in their communities. We are so thankful for their kindness." Irina, Ukrainian Hub Lead

QUARTER 3: OCTOBER – DECEMBER 2022

LIGHTHOUSE TOWN CENTRE, WOKING

'WINTER WARMERS' - distributed 172 items, including hats, scarves, gloves, hot water bottles, blankets and dressing gowns to keep people warm.

STYLE STUDIO - received 377 visits throughout this period.Also ran a fantastic 'Partywear or Pjs' event in December to provide 27 guests with clothing for the Christmas season. COMMUNITY LUNCH - served 140+ people per week across two nutritious lunches.

HYGIENE BANK - piloted a new project to alleviate hygiene poverty in the Woking community, providing 8-10 guests per week with items like deodorant, shampoo etc.

HAIRCUTS - 7-10 haircuts fortnightly on a Monday, provided by Ukrainian refugee hairdresser. BAKING TABLE - weekly baking classes for women, with a fun 'Christmas Bake Off' competition in December. PAIN CLINIC - ran monthly, for guests to talk about their physical health needs and receive signposting from professional Physio.

STORYTELLING, POWER OF POSITIVITY, NURTURE & CREATIVE ARTS - weekly sessions for guests to meet together, express themselves and learn new skills.

MONEY ADVICE - 1:1s helped people to relieve debt and learn to budget effectively. FOODWISE - provided weekly cooking classes, as well as 50 home cooked frozen meals handed out per week. COUNSELLING - weekly 1:1s sessions, supporting guests who are struggling.

CHRISTMAS KINDNESS Received much support and kindness from the local community, and an incredible response to our Christmas appeal, both financially and in terms of volunteering and items.

FEEDBACK:

"I just wanted to say a HUGE thank you for an amazing Christmas Day!! This Christmas was very special and I felt happy, and like I was loved. It’s shown me that I have hope and a bright future. Going into hospital on Christmas Eve last year made me think that Christmas time was rubbish and not worth celebrating, but today made me love Christmas and view it in a brighter light! Thank you so much and see you in the new year!" *Sophie, Lighthouse guest

WOKING FOODBANK

This Christmas was busy, with all-time records of food donations and people referred to the foodbank for emergency supplies. Had 266 referrals to the foodbank in December, and a worrying trend of more families coming for help this year, cumulating in a rise of 40% this holiday season.

FOOD DONATIONS - rose to an all-time high of 10732 kilos in December, a 4130 kilo increase over the same month in 2021.

BROOKWOOD CHRISTMAS CAMPAIGN ran again this year thanks to Trudi Fletcher and the Brookwood Club raising £3,265 to purchase supplies and collecting 655 kilos of food from the village. CHRISTMAS BAGS - This December with help from SOMETHINGBIG and Goodgym we packed over 350 Christmas bags (130 distributed via The Salvation Army Woking, 55 to Woking Borough Council for those in supported housing, 170 for Foodbank visitors referred during December, including supermarket gift cards between £50 and £80 depending on family size). Treat bags were distributed during a special weekend event which included hot drinks, homemade cookies, gifts and a new book for each child represented. Books were wrapped on site. A bookstall was kindly run by The Lionheart bookshop in Woking and sponsored by a

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EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE)

volunteer.

FEEDBACK:

"Thank you so much for my gifts today. Definitely wasn’t expecting that amount of generosity so again THANK YOU VERY MUCH." *Angel, Foodbank guest

"When crisis hits, we are so lucky to have Helen and Zahrah from Citizens Advice and trust the problem is shared and guided by you both." *Zahid, Foodbank guest

UKRAINIAN HUB, WOKING

90 attended the hub weekly during term time (lower numbers due to children having found school places, and many adults working).

90 eating weekly community lunch, cooked by the Ukrainian team. 50 SIM cards given out.

10+ new volunteer roles created for Ukrainians.

12 haircuts per week on average.

80 individuals went ice-skating for free at the pop-up ice rink in the town centre.

School Coordinator Natalia helped families to translate and submit applications for schools, nurseries and colleges.

Ukrainian Christmas Party saw over 200 local Ukrainian refugee families celebrating together.

LIGHTHOUSE BARNSBURY, WOKING

FREE16 YOUTH - Ran a Christmas party for 30 teenagers in December, celebrating the end of term together. MONDAY CAFE - Saw an average of 14 adults per session from the community, providing bacon butties and chat & support.

TEA & CAKE - Well-attended, lively and interactive social event for senior citizens to meet together, allowing strong relationships to be cultivated.

COMMUNITY FRIDGE - provided food from the Co-op three times a week to share out locally and keep food from landfill.

KEY EVENTS DURING THIS PERIOD

RECEIVED a visit from our new Patron, the Countess of Wessex, on 8th November, for the official presentation of our Queens Award for Volunteering.

CELEBRATED our incredible team of volunteers, and everything that's happened in 2022, with a Christmas Drinks Party in December.

UKRAINIAN CHRISTMAS DAY saw over 200 local Ukrainian refugee families celebrating together with a live band, a puppet show, St Nicolas, faceprinting, crafts, games, pampering, and lovely food. CHRISTMAS DAY BRUNCH provided a special event for those on their own, eating, singing carols, playing games, and receiving gifts.

ALDERSHOT PROJECTS

FREE16 YOUTH has started and is growing in number. Seeing an increasing number of vulnerable young people coming along. Provided a safe and fun space, with team connecting with those who need someone to talk to.

RELATIONSHIPS with the council have grown through the success of Free16, Christmas Kindness and BacktoSchool, and a conversation started with the council and the owners Vivid Homes about us potentially taking over a community centre on the Tices estate, which is where most of the Free16 young people live. CHRISTMAS KINDNESS Around 100 people attended an event, each receiving a brand new toy as well as being able to choose some pre-loved toys from our Big Toy Swap, enjoying Christmas snacks and games, and meet

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EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE)

Santa.

GUILDFORD PROJECTS

CHRISTMAS KINDNESS – We invited Guildford primary schools and organisations to refer families in need to their Christmas Kindness campaign; every child referred would receive a brand new gift, and their parents were invited to come along and choose the gift at one of our two Guildford Christmas Kindness events.

Founders Studio in Guildford was transformed into a pop up Lighthouse. It included the toy shop with wrapping area, a café with homemade cake, our own Style Studio with clothing and winter warmers, a bookstore, stocking fillers, craft zone, a prayer tree and pampering. All for free. Approx 200 children were referred from local Guildford schools and we welcomed over 80 adults to our events over the two days.

We received an abundance of items donated from the community – which meant every guest could go home with bags full of warm clothes, a new coat and scarf plus lots of extra goodies to give out on Christmas Day to their children. We also received enough funding to allow us to buy gifts for everyone. An amazing team of over 40 volunteers helped with the events – plus many more collected donations. Beneficiaries were blown away by everything being free, and the warm welcome they were given by all the team.

QUARTER 4 JANUARY 2023 – MARCH 2023

LIGHTHOUSE TOWN CENTRE, WOKING

'WINTER WARMERS' for adults Served 115 people and gave out 435 warm items. HYGIENE BANK - saw 41 different guests this term, with 320 toiletry items given out to local families and individuals in need.

COMMUNITY LUNCH Served 145 people with a hot meal every week.

STYLE STUDIO - received hundreds of visits throughout this period, serving local individuals and families in need of clothing.

HAIRCUTS – Up to 10 haircuts fortnightly.

BUGGY REPAIR - 300 buggies have now been repaired/recycled since the project began, with a couple of new team members.

STORYTELLING, POWER OF POSITIVITY, NURTURE & CREATIVE ARTS - weekly sessions for guests to gather, express themselves and learn new skills. These groups have grown to capacity, with guests undertaking drawing, painting, knitting, as well as sharing their stories and experiences.

FOODWISE - provided weekly cooking classes, and 50 home-cooked frozen meals to give out per week. COUNSELLING - weekly 1:1s sessions, supporting guests who are struggling.

THE COSY COFFEE SHOP thrived, with an influx of volunteers, new specials menu, and the terrace freshly renovated.

Westminster Drugs Project has started to engage relationally with regulars who are alcohol or drug dependent, signposting to a support group.

MONEY ADVICE - continued to support individuals weekly for debt and budgeting advice, with a team of volunteers.

THRIVE - ‘Thrive’ piloted a six-week trial this term, working with 16 guests to explore ways to thrive in everyday life, including looking at exercise, breaking and forming habits, identity and how to sleep well. BAKING TABLE - weekly baking classes for women, with several new women joining the group.

NURTURE - Continued to see women flourish during the past term. Hard times were being experienced by many, but we continued to hear how coming to the group helped with a sense of belonging, and feeling loved increased self-confidence and self-worth. One particularly memorable session was spent showing the film 'The Boy, The Mole, The Fox and The Horse', by Charlie Mackesy.

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FEEDBACK:

"l have never felt loved in my whole life, but since coming to Nurture and The Lighthouse, l have experienced love and now know that l matter.” *June, Nurture guest

"The Baking Table has changed my life. I feel accepted." *Gia, Lighthouse guest

WOKING FOODBANK

The Foodbank received 633 referrals during this period. During March, also trialled a new Thursday evening session, aimed at people working during the day (but open to anyone with a referral). This saw an average of four people per session.

FEEDBACK:

"Thank you so much. I am very grateful for you looking after me so well and I can see light ahead of me. I was so isolated and now I feel I am in a community that cares." *Gary, Foodbank guest

JIGSAW

FAMILY HUB - Celebrated Family Hub’s first year anniversary on 7th February, and received 390 adult visits and 426 children visits in this period.

STAY & PLAY – In this period, ran 22 'Stay & Play' sessions, welcoming 87 families for story-time, singing, arts & craft and soft play.

PARENTING CLASSES - Ran second six week 'Kids Matter' parenting course from 21st Feb - 28th March. Six parents attended with their children, with positive feedback.

JIGSAW STOREHOUSE - received 107 visits during this period (38 of these were new families). Gave out 167 clothing packs, 19 tins of formula milk, 94 packs of nappies, 14 strollers / prams, 8 cots with new mattresses, 9 stair-gates, and 242 'Winter Warmers' packs for children.

FEEDBACK:

"I would like to thank you very much for my son's stroller. It is very comfortable and clean, and my son loves it very much. Thank you for everything you give us, and for your kind and classy treatment." *Navinda, Jigsaw guest

"Just wanted to say a very special thank you to Beth and another lady at Jigsaw today for their time and making me feel cared about for my daughters 8th birthday. Feeling grateful, so grateful for all the lighthouse has done for me." *Precious, Jigsaw guest

UKRAINIAN HUB, WOKING

Pancake day in February was a great opportunity to say thank you to our supporters. Over 400 pancakes were made by Ukrainians, serving Ukrainian guests as well as visitors to The Lighthouse. "Think Social and Be Social" delivered a workshop for Ukrainian refugees who are starting a new business in UK.

The local Tesco and Gail’s stores provided weekly support to us. Three English classes happened per week (a beginners, elementary and intermediary). Each week 80 attended for Community Lunch, with homemade food made by refugee volunteers. At the end of February hosted a 'Ukrainian Hosts Thank You' event in partnership with Woking Borough Council. The Ukrainian choir sang, thanked our host families for all they have done for Ukrainian refugees over the last year.

90 are now attending weekly during term time, due to children having found school places, and many adults

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working. During the holidays numbers rise to 140.

BARNSBURY LIGHTHOUSE, WOKING

FREE16 YOUTH - continued to see up to 30 different young people from the nearby estate attending weekly. THE FLYING CHILD launched this term at Barnsbury as a weekly art for wellbeing hub for survivors of childhood sexual abuse.

UKRAINIAN HOSTS SUPPORT - met monthly in the Barnsbury Lighthouse, with a group of 8-10 attending to debrief and share experiences. In February, Adam Thomas from Woking Borough Council came to talk about housing, which saw 40 hosts attend.

MONDAY CAFE - average of 14 adults per session from the community, providing bacon butties and chat & support.

TEA & CAKE - was a well-attended, lively and interactive social event for senior citizens to meet together. COMMUNITY FRIDGE - provided food from the Co-Op three times a week to share out locally and keep food from landfill.

FEEDBACK:

"Flying Child was amazing. Six came and chatted and did pencil drawings. Really good atmosphere, open conversations and a real mix of people. Some people had travelled from outside of Surrey to come." Anna, Barnsbury Centre Manager

KEY EVENTS DURING THIS PERIOD

THANKED UKRAINIAN HOSTS in February, serving over 80 refugee hosts canapés and prosecco to say thank you for their support for Ukrainians, in partnership with Woking Borough Council. MARKED the one year anniversary of the war on Ukraine in Jubilee Square, alongside hundreds of Ukrainian refugees, our partners, and local supporters.

HOSTED a coffee morning with the Home School Link Worker at Barnsbury Primary School, for families wanting to make connections and hear more about Lighthouse projects.

HOSTED a party at Barnsbury for nine young carers aged between 5-9 years old, as a thank you for all they do at home.

ALDERSHOT PROJECTS

THE PROM PROJECT was piloted in Aldershot in February. It was a great success, seeing 30 attendees at first event, providing them with free prom dresses and suits. FREE16 YOUTH continued to be positive and grew in number, seeing about 20-30 per week. A LIGHTHOUSE on the estate is in the pipeline, which would enable the team meet some significant needs in the area, including social isolation amongst older people, significant youth crime, and financial poverty.

Financial Review

The Charity has continued to expand its activities and also support the work at Emmaus Road Church, achieving a net income of £221,255 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 form of cash donations and food donations. The charity also receives grants from Woking Borough Council and private grant making organisations.

The charity had total reserves of £553,680 (2022:£332,425) at the year end. Of these, £251,697 (2022: £66,705) are held as restricted funds, £89,237 (2022: £43,136) are designated and £10,614 (2022: £4,895) are held as fixed assets. The remaining general reserves are £202,132 (2022: £217,689). The general reserves are in excess of the reserves policy and a deficit budget was set for 2023/24.

Reserves Policy

The Trustees have considered the level of reserves that they wish to retain, appropriate to the charity’s needs.

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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 its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees endeavour not to set aside funds unnecessarily. In terms of the ETT reserves policy, this is 3 months of staff salaries and essential building operating costs.

Risk management

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 to cost of living pressures – COO monitors donations monthly. External fundraisers engaged to assist with income generation

Strategic – the Lighthouse building in Woking is in an area identified for redevelopment – good communication with the council to ensure plans are known at an early stage and other premises identified.

Fundraising

The Trustees wish to 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. We did not receive any complaints regarding our fundraising activities. We are in the process of establishing our fundraising policy and procedures to ensure best practice in accordance with the Code of Fundraising Practice.

Structure, governance and management

Governing 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 governed under its Articles of Association, adopted on 21[st] April 1998. Amended Articles were adopted in December 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 staff 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 reference to external market rates where possible (as 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 its requirement to demonstrate clearly that its objectives or aims must be for the public benefit. The Trustees have paid due regard to Charity Commission guidance on public benefit when deciding which activities to undertake. The information in this Trustee Report shows that the public have

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benefitted 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 to support people in accordance with the objects of the Charity.

Trustees Responsibilities

The trustees (who are also directors of Emmaus Transformation Trust for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United 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 state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board Is required to:

The trustees 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 to show and explain the charity’s transactions and enable them to 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

To the knowledge and belief of the trustees, there is no relevant information that the charity’s auditors are not aware of. The trustees 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 accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

This Report was approved by the Trustees on 18 December 2023 and signed on their behalf by:

Pete Keynes Pete Keynes (Dec 18, 2023 12:31 GMT)

Peter Keynes Chair of Trustees

12

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF EMMAUS TRANSFORMATION TRUST

Opinion

We have audited the financial statements of Emmaus Transformation Trust (the ‘charity’) for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities 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 relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern 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 to 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 authorized for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, including the trustees’ report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated 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 knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, 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 misstatement of this other information, we are required to 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:

Matters on which 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’ report included with the trustees’ report.

13

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF EMMAUS TRANSFORMATION TRUST (continued)

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees’ (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the Emmaus Transformation Trusts’ ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting 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 reporting legislation and safeguarding regulations and we considered the extent to which non-compliance might have a material effect on the financial statements. 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 statements to material misstatement, including obtaining an understanding of how fraud might occur, by making enquiries of management, considering the internal controls in place and discussion amongst the engagement team.

We determined that the principal risks were related to presentation of separately disclosed items, management override of controls, recognition and valuation of donations in kind and identification of restricted income and expenditure transactions.

In response to the risks identified we designed procedures which included, but were not limited to: agreeing financial statement disclosures to underlying supporting documentation, evaluating the charity’ internal controls, reviewing donations in kind processes and verifying restricted transactions with documentation.

There are inherent limitations in the audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

14

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF EMMAUS TRANSFORMATION TRUST (continued)

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Other matter

The charity 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 to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility 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 of Jacob Cavenagh & Skeet Statutory Auditor Chartered Accountants

5 Robin Hood Lane Sutton Surrey SM1 2SW

19/12/2023 Dated: ….....................

15

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

Note
Income from:
Donations and
legacies
02
Other trading
activities
02
Investments
02
Charitable
activities
0
Total income
0
Expenditure on:
Charitable activities
3
Total expenditure
Net (expenditure) /
income
09
Transfer between
funds
10
Net movement in
funds
Reconciliation of
funds
Funds brought
forward as
previously stated
Prior year
adjustment
Funds brought
forward as restated
Funds carried
forward		 General)
Funds)
Designated)
Funds)

£)
£)
183,906
203,476
-
-
204
2711
24,035
-
208,145
203,747
217,233
157,646
217,233
157,646
(9,088)
46,101
(750)
-
(9,838)
46,101
222,584
43,136
-
-
-
-
212,746
89,237		 Restricted)
Funds)
£)
401,640
-
-
401,640
217,398
217,398
184,242
750
184,992
66,705
-
-
251,697		 2023)
Total)
£)
789,022
-
475
24,035
813,532		 General)
Funds)
Designated)
Funds)
£)
£)
349,947
-
200200220020020)200
-
55
-
16,930)
-
367,082
-
224,611
62,184
224,611
62,184
142,471
(62,184)
55,589
24,070
198,060
(38,114)
24,524
81,250
-
-
24,524
81,250
222,584
43,136		 Restricted)
Funds)
£)
256,579
-
5
-
256,584
286,548
286,548
(29,964)
(79,659)
(109,623)
142,309
34,019
176,328
66,705		 Restated
2022)
Total)
£)		 Restated
2022)
Total)
£)
606,526)
200
10110010)
16,930)
623,666)
573,343)
573,343)
50,323
–)
50,323
248,083
34,019
592,277
592,277
221,255
–
221,255
332,425
-
-
553,680
282,102
332,425

16

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31 MARCH 2023

Note
Fixed Assets
Tangible assets-
4
Current Assets
Stock
5
Debtors
6
Cash at bank and in hand
Creditors: amounts falling
7
due within one year
NET CURRENT ASSETS
NET ASSETS
Funds
Unrestricted general fund
10
Unrestricted designated fund
10
Restricted funds
10		 2023
£
£
10,614
64,316
37,030
459,698
561,044
(17,978)
543,066
553,680
212,746
89,237
251,697
553,680		 Restated
2022
£
£
4,895
41,615
31,540
263,670
336,825
(9,295)
327,530
332,425
222,584
43,136
66,705
332,425		 Restated
2022
£
£
4,895
41,615
31,540
263,670
336,825
(9,295)
327,530
332,425
222,584
43,136
66,705
332,425
332,425
222,584
43,136
66,705
332,425

The charitable company's financial statements have been prepared In accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Directors on 18 December 2023 and signed on their behalf by:

Pete Keynes Pete Keynes (Dec 18, 2023 12:31 GMT)

Peter Keynes

Chair of Trustees

Reg.company no.03549934

17

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023

2023 2022
£ £
Cash generated from operating activities (a) 209,544 17,226
Cash used from investing activities
Interest income 475 10
Purchase of tangible fixed assets (13,991) (2,996)
Cash provided by (used in)
investing activities (13,516) (2,986)
Increase in cash and cash equivalents in the year 196,028 14,240
Cash and cash equivalents at the
start of the year 263,670 249,430
TOTAL cash and cash equivalents
at the end of the year 459,698 263,670
(a) Reconciliation of net movement in funds to net cash flow from operating activities
2023 2022
£ £
Net movement in funds 221,255 50,323
Add back depreciation charge 8,272 852
Deduct interest income (475) (10)
(Increase) in stocks (22,701) (7,596)
(Increase)/decrease in debtors (5,490) (31,540)
(Decrease)/increase in creditors 8,683 5,197
Net cash generated from operating activities 209,544 17,226

18

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies

a) Basis of preparation

The principal accounting policies adopted, judgements and key sources of estimation uncertainty 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 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 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 GU21 6BG. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated 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 statements are rounded to the nearest £1.

b) Preparation of accounts on a going concern basis

There are no material uncertainties affecting the going concern status of the charity.

c) Income

Income is included in the Statement of Financial Activities (SOFA) when:

d) Interest receivable

Interest on funds held on deposit is included when receipt is probable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

e) Grants and Donations

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).

f) Tax Reclaims on Donations and Gifts

Gift Aid receivable 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 treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

g) Government Grants

The charity has received government grants in the reporting period.

h) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance 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 set out in the notes to the financial statements.

19

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

i) Expenditure

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

j) Operating leases

Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.

k) Taxation

The charity is exempt from tax on its charitable activities.

l) 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 to £1 per member of the charity.

m) Redundancy payments

The charity made no redundancy payments during the period.

n) 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.

o) Stock

Donations in kind of food are recognized at estimated fair value on receipt at £1.75kg as recommended by the Trussell Trust.

p) 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 at the cash or other consideration expected to be received.

q) Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

r) Tangible Fixed Assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net 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 25% now on straight line

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 income/(expenditure) for the year.

20

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

2. INCOME FROM:
Note
a) Donations and legacies
Gifts, Tithes & Donations
Donated Food
Gift Aid Tax Recoverable
Legacies
Grants
2ai)
b) Charitable activities
Cosy Café
c) Investments
Interest receivable
d) Other Trading activities
Venue Hire		 Unrestricted
Funds
£
Restricted
Funds
£
TOTAL
2023
£
TOTAL
2022
£
190,463
98,959
289,422
130,639
-
176,986
176,986
107,752
4,110
20,518
24,628
8,568
-
-
-
24,152
192,809
105,177
297,986
335,415
387,382
401,640
789,022
606,526
24,035
-
24,035
16,930
24,035
-
24,035
16,930
475
-
475
10
475
-
475
10
-
-
-
200
-
-
-
200

21

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

2a) Analysis of receipt of grants

B&Q Foundation
BDO LLP
Belron Ronnie Lubner
Community Foundation
Community Foundation (Jigsaw)
Co-Op Local Community Fund
CPS Poverty Fund
Emmaus Road Community Church
Good News Evangelical Mission
Greenoak Community Focus Ltd.
Insights Psychology
Moore Barlow LLP
Nova Trust Ltd
Pro Drive IT
Souter Charitable Trust
Surrey County Council
Surrey Heath Borough Council
The Josep Rank Trust
The Trussell Trust
Ukrainian Children Friends of Chernobyl
Woking Borough Council
Other small grants		 2023
2022
£
£
8,871
-
20,111
-
8,523
-
20,168
-
21,590
35,000
4,567
2,364
10,000
-
14,000
187,785
4,000
-
4,000
-
3,250
-
5,000
-
10,000
-
8,800
-
3,000
-
21,410
11,000
4,000
-
10,000
-
37,059
11,834
7,323
-
26,895
18,200
45,416
69,232
297,983
335,415

3. EXPENDITURE ON

Charitable activities
a) Direct Costs
Administrative Expenses
Advertising & Publicity
Bank Charges
Cleaning Costs
Cost of Goods Sold
Covid-19 Expenses
Depreciation Expense
Equipment Costs
Foodbank and Food Provision Costs
Gifts & Donations
Health and Safety and DBS Checks
Hospitality and Events
SUB-TOTAL		 Unrestricted Restricted
TOTAL
TOTAL
Funds
£
Funds
£
2023
£
2022
£
-
-
-
-
1,421
36
1,457
1,544
765
217
982
822
7,674
62
7,736
4,634
-
-
-
71
-
-
-
962
7,522
750
8,272
852
(5,635)
7,330
1,695
10,377
90,382
156,782
247,164
162,318
1,219
264
1,483
1,410
3,625
-
3,625
3,350
6,256
18
6,274
2,551
113,229
165,459
278,688
188,891

22

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

3. EXPENDITURE ON

Charitable activities

Charitable activities
SUB-TOTAL brought forward
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 & Subsistence
Utility Costs
b) Governance costs
Auditors’ fee: audit
Independent Examiners Fees
Auditors’ fee: accountancy
Legal and Professional Fees
Total expenditure		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
£
Funds
£
2023
£
202
2
£
113,229
165,459
278,688
188,891
3,897
545
4,442
1,198
3,354
3,930
7,284
4,678
3,085
276
3,361
3,726
-
-
-
-
4,532
382
4,914
2,169
-
-
-
-
2,875
90
2,965
2,716
24,355
20,249
44,604
57,523
11,587
-
11,587
10,852
984
94
1,078
1,072
177,905
25,348
203,253
268,624
-
-
-
-
2,912
259
3,171
12,528
30
264
294
2,371
1,859
207
2,066
1,951
9,235
295
9,530
8,300
359,839
217,398
577,237
566,599
5,400
-
5,400
4,680
-
-
-
-
1,906
-
1,906
2,000
7,734
-
7,734
64
15,040
-
15,040
6,744
374,879
217,398
592,277
573,343

23

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

4 TANGIBLE FIXED ASSETS

Furniture &
Equipment
£
Cost
At 1 April 2022 5,996
Additions 13,991
At 31 March 2023 19,987
Depreciation
At 1 April 2022 1,101
Charge for the year 8,272
At 31 March 2023 9,373
Net book value
At 31 March 2023 10,614
At 31 March 2022 4,895
5 STOCK 2023 2022
£ £
Donated food 64,316 41,615
6 DEBTORS
2023 2022
£ £
Other debtors 37,030 31,540
7 CREDITORS
2023 2022
£ £
Trade creditors 8,863 950
Accruals 7,200 6,680
Other taxes and social security 1,051 801
Other creditors 864 864
17,978 9,295

8 ANALYSIS OF STAFF COSTS, TRUSTEE REMUNERATION AND EXPENSES AND THE COST OF KEY MANAGEMENT PERSONNEL

Gross Wages and Salaries
Social security costs
Pension costs
The average number of persons employed by the charity during the year was
Activities in furtherance of organisation's objectives		 2023
£
274,994
2022
£
249,174
16,182
15,144
4,757
4,306
295,933
268,624
as follows:
2023
2022
11
12

The average number of persons employed by the charity during the year was as follows:

24

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

8 STAFF COSTS (continued)

In 2023, the charity engaged the services of one self employed person for project work carried out (2022: one self employed personnel).

No employees received emoluments in excess of £60,000 (2022: Nil)

The key management personnel of the charity comprise the Trustees and Senior Management Team. The total employee benefits (including employer national insurance and employer pension contributions) of the key management personnel of the charity were £92,680 and are included in the costs above for 2023 but were paid by the parent charity Emmaus Road Community Church (2022: £87,785).

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 to the fund and amounted to £2,688 (2022:£4,306).

In this financial period 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 to related parties to key management personnel (KMP), for services supplied to the Trust as follows:

Name of related party
Related party to
Mrs A Buckland
Mr A Buckland (KMP)		 Amounts paid or benefit value
Remuneration
Expenses
and
benefits
2023
Total
2022
Total
£
£
£
£
23,034
-
23,034
21,808
23,034
-
23,034
21,808

25

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

10 FUNDS

Unrestricted funds
General Unrestricted Funds
Food Bank Designated Fund
Ukrainian Hub Designated Fund
Restricted funds
Aldershot
Back to school
Ukraine CFS Mascot
Wellbeing CFS
Community Lunch
Friends of Chernobyl
Co Op Local Community Grant
DCMS Grant
Guildford Lighthouse
Grace Fund
Jigsaw
Jigsaw Hub No 11
Nurture Fund
Outside Light
Restricted - ETT projects
Restricted - Foodbank
Westhill Endowment
TOTAL FUNDS		 Balance
01-Apr-22
£
Income
£
Expenditure
£
Transfers
£
Balance
31-Mar-23
£
222,584
208,145
(217,233)
(750)
212,746
43,136
170,896
(142,781)
-
71,251
-
32,851
(14,865)
17,986
265,720
411,892
(374,879)
(750)
301,983
-
2,000
-
-
2,000
-
19,357
(16,777)
-
2,580
-
8,718
(380)
-
8,338
-
2,710
(950)
-
1,760
1,625
1,265
(2,514)
-
376
7,323
(403)
-
6,920
341
-
(341)
-
-
-
-
(750)
750
-
-
100,198
-
-
100,198
6,840
-
(2,905)
-
3,935
10,776
340
(956)
-
10,160
-
36,590
(13,519)
-
23,071
1,935
2,747
(960)
-
3,722
2,481
-
(276)
-
2,205
-
12,611
(10,014)
-
2,597
42,707
204,931
(166,435)
-
81,203
-
2,850
(218)
-
2,632
66,705
401,640
(217,398)
750
251,697
332,425
813,532
(592,277)
-
553,680

Purpose of funds

Restricted donations were received during the year to fund particular projects and the funds were titled 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 to fund allocations.

26

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

10 FUNDS (continued)
Unrestricted funds
General Unrestricted Funds
General Designated Funds
Restricted funds
24/7 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
Restricted - ETT projects
Restricted - Foodbank
Shine Fund
TOTAL FUNDS		 Balance
01-Apr-21
£
Income
£
Expenditure
£
Transfers
£
Balance
31-Mar-22
£
24,524
279,297
(136,826)
55,589
222,584
81,250
-
(62,184)
24,070
43,136
105,774
279,297
(199,010)
79,659
265,720
393
-
-
(393)
-
-
4,624
(4,624)
-
-
43
-
(43)
-
-
9,766
-
(10,107)
341
-
2,238
50
(663)
-
1,625
341
-
-
-
341
40,804
-
-
(40,804)
-
4,369
-
(4,369)
-
-
6,840
-
-
-
6,840
7,533
44,751
(36,354)
(5,154)
10,776
73
-
(73)
-
-
-
4,000
(4,000)
-
-
10,009
(138)
(6,004)
(1,932)
1,935
3,026
30
(276)
(299)
2,481
90
-
-
(90)
-
18,937
-
12,084
(31,021)
-
71,559
203,267
(232,119)
-
42,707
307
-
-
(307)
-
176,328
256,584
(286,548)
(79,659)
66,705
282,102
535,881
(485,558)
-
332,425

Purpose of funds

Restricted donations were received during the year to fund particular projects and the funds were titled 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 to fund allocations.

27

EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued)

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible assets
Net current assets		 Current year

Unrestricted
Fund
£
Unrestricted
Fund
(Foodbank/
Ukraine
Hub)
£
Restricted
Fund
£
Total
2023
£
-
-
10,614
10,614
212,746
89,237
241,083
543,066
212,746
89,237
251,697
553,680
Tangible assets
Net current assets		 Prior year

Unrestricted
Fund
£
Unrestricted
Fund
(Foodbank)
£
Restricted
Fund
£
Total
2022
£
-
-
4,895
4,895
222,584
43,136
61,810
327,530
222,584
43,136
66,705
332,425

12 OPERATING LEASE COMMITMENTS

The charity has payments due under operating lease commitments which fall due as follows:

Within 1 year
After one year but within five year		 2023
£
14,803
-
14,803		 2022
£
28,740
14,803
43,543

13 PARENT CHARITY

Emmaus Transformation Trust is a subsidiary of Emmaus Road Community Church (ERCC) as ERCC has the power to appoint the majority of the trustees of ETT. ERCC is a registered charity based in England with charity number of 1152606 and company number 08576457. The object of ERCC is to 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

28

141223 15.58 Copy of ETT Accounts 2023 draftCP.docx-14

Final Audit Report

2023-12-18

Created: 2023-12-18 By: Michelle Beeson (michelle.beeson@emmausrd.com) Status: Signed Transaction ID: CBJCHBCAABAA-poMFQoJRCbgwRhSerxFKX4DSatc0TzO

"141223 15.58 Copy of ETT Accounts 2023 draftCP.docx-14" Hi story

Document created by Michelle Beeson (michelle.beeson@emmausrd.com)

2023-12-18 - 12:18:51 PM GMT- IP address: 81.108.47.139

Document emailed to Pete Keynes (pete.keynes@emmausrd.com) for signature

2023-12-18 - 12:18:57 PM GMT

Email viewed by Pete Keynes (pete.keynes@emmausrd.com)

2023-12-18 - 12:26:14 PM GMT- IP address: 66.249.93.48

Document e-signed by Pete Keynes (pete.keynes@emmausrd.com)

Signature Date: 2023-12-18 - 12:31:44 PM GMT - Time Source: server- IP address: 86.164.53.148

Agreement completed.

2023-12-18 - 12:31:44 PM GMT