## **EMMAUS TRANSFORMATION TRUST**
## **(A COMPANY LIMITED BY GUARANTEE)**
**TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
**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 6|Trustees' report|
|Pages 7 to 9|Independent auditor's report|
|Page 10|Statement of financial activities|
|Page 11|Balance sheet|
|Page 12|Cash flow statement|
|Pages 13 to 22|Notes to the financial statements|
## **EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE)**
**REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2025**
## **REFERENCE AND ADMINISTRATIVE**
## **INFORMATION**
**CHARITY NAME Emmaus Transformation Trust**
**WORKING NAMES The Lighthouse CHARITY NUMBER 1069902 COMPANY REGISTRATION NUMBER 3549934 TRUSTEES Mr Peter Keynes Chair, Company Secretary Mr Ian Nicholson (resigned 26 Nov 2024) Mrs Emma Harewood Mr Richard Grove Mrs Paz Redondo (resigned 8 August 25) Mr Colin Wheeler (joined 8 August 2025) Ms Emily Heenan (joined 8 August 2025)**
**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**
**Xeinadin Audit Limited 5 Robin Hood Lane Sutton SM1 2SW**
1
## **EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE)**
## **REPORT OF THE DIRECTORS (cont.)**
## **FOR THE YEAR ENDED 31 MARCH 2025**
The trustees present their report and financial statements for the year ended 31 March 2025.
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**
Emmaus Transformation Trust primarily operates through its collection of vibrant community hubs, known as The Lighthouse, serving as a beacon of hope and a place of belonging in our community. Over the past year, thousands of people have come through our doors across Woking, Barnsbury, Guildford and Aldershot, receiving practical support, kindness, compassion, and friendship. From community lunch and clothing provision to creative programmes, recovery support and children’s activities, The Lighthouse continues to walk alongside individuals and families during some of their most challenging moments. Between April 2024 and March 2025, we recorded over 14,000 visits to The Lighthouse Woking alone, with many more engaging through our other centre in Barnsbury and our pop-up activities in Guildford and Aldershot. Our work was only possible thanks to the generosity of volunteers, schools, churches, and local businesses who gave their time, skills, donations and resources.
A few examples of the support provided this year across the 40+ projects:
## **Essential Resources**
- Woking Foodbank supported over 5,000 people with emergency food parcels.
- Woking Hygiene Bank distributed over 3,000 essential hygiene items.
- Style Studio provided clothing, with 723 visits from guests (418 female and 305 male).
2
## **EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE)**
- Jigsaw Storehouse provided vital supplies for families with young children, giving out 531 clothing packs, plus nappies, prams, cots, stair gates, and toys.
- The money and debt support team, Community Money Advice, supported people with unaffordable debt totalling over £300,000.
## **Mental Health and Wellbeing Projects**
- The Thrive project ran sessions on problem-solving, decision-making, and conflict resolution. Guests reported increased sense of confidence and practical life skills.
- The Nurture project supported women experiencing displacement and ill health. Guests shared how it was the first time they truly felt they mattered and experienced so much kindness.
- Foodwise delivered weekly cooking and budgeting classes and distributed hundreds of frozen meals.
- - iAccess ran ongoing drug and alcohol recovery support.
- Jigsaw Hub hosted over 150 Stay and Play session for children and parents or carers.
- Community Lunch offered weekly companionship, connection and a freshly cooked meal, serving over 4,000 hot meals. Guests consistently reported feeling uplifted, valued, and part of a safe community through these gatherings.
- The Ukraine Hub provided weekly connection, community and support to hundreds of refugees, including job-seeking, shared meals, dancing classes, art workshops, a choir, toddler groups, and much more.
## **Seasonal Projects**
- Back to School supported families with uniforms, shoes and school supplies to ease the financial burden of back to school season on struggling families.
- Christmas Kindness provided festive food parcels, toys and clothing, ensuring families could celebrate and bringing people together who may have otherwise spent Christmas alone.
- The Prom Project partnered with local schools to provide clothing and accessories, enabling teenagers to attend their proms with dignity and joy.
- Special Events included many birthdays, creative celebrations, and shared meals, embedding joy and connection at the heart of The Lighthouse.
## **Partnerships and Volunteers**
The Lighthouse thrives through collaboration with local partners, schools and businesses. Donations from Fullbrook School, Colgate, Asahi, Gallagher and other community groups kept projects well supplied. Hundreds of volunteers offered time, creativity and compassion – from cooking meals and cutting hair, to teaching, fundraising, and packing hygiene kits. Their contribution has been invaluable in extending our reach and deepening impact.
## **New Lighthouses**
In this year, we acquired the lease on premises in Tices Meadow, Aldershot, renovating and decorating it with volunteers, and opening with a soft launch at Christmas 2024.
In February 2024 we also acquired a High Street premises in Guildford, with volunteer-powered renovations and decorating happening through the Spring, aiming to launch in early Summer.
These new spaces enable the reach to extend and more consistent support to be provided in towns where the charity has already been active through pop-ups and remote support for a number of years.
## **Looking Ahead**
As we look forward, our priority remains to walk alongside those most in need – offering hope, dignity, and practical support. With growing demand for our services, we aim to strengthen our volunteer base, expand food and clothing provision, and continue depending creative and wellbeing projects that build resilience in our community.
3
## **EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE)**
The Lighthouse remains a beacon of hope in Woking, Barnsbury and in our new centres in Guildford and Aldershot. Through food, friendship, creativity, and compassion, we are building a stronger, kinder community through our values of kindness, compassion and hope.
## **Financial Review**
The Charity has continued to expand its activities and also support the work at Emmaus Road Church, achieving a net income of £96,746 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 also donations of food, clothing for both children and adults, and baby items.
Cash generated from operating activities during the year amounted to £58,883 (2024: £135,797). After taking account of cash used in investing activities of £11,391 (2024: £28,909), this resulted in a net increase in cash and cash equivalents for the year of £47,492 (2024: 106,888).
The charity had total reserves of £781,295 (2024:£684,549) at the year end. Of these, £450,394 (2024: £365,632) are held as restricted funds, £52,768 (2024: £91,752) are designated and £36,978 (2024: £34,302) are held as fixed assets. The remaining general reserves are £241,155 (2024: £192,863). The general reserves are in excess of the reserves policy and a deficit budget was set for 2025/26.
## **Reserves Policy**
The Trustees have considered the level of reserves that they wish to retain, appropriate to 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 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 located on a site which the Council have now approved for redevelopment. We are in contact with the developers and the Council, and with both we have identified a temporary Council owned location for the Lighthouse building whilst a new Lighthouse is built as part of the re-development of the existing site. There is still a risk this does not happen, so we continue to keep in close communication with the developers and the Council.
Reputational - With the Charity being a subsidiary of Emmaus Rd Community Church, should anything negative happen with Emmaus Rd Community Church, this could impact the functioning of the Charity,
4
## **EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE)**
particularly if Emmaus Rd Community Church can no longer afford to pay for the leadership, finance, HR and operational support provided to the Charity by Emmaus Rd Community Church. COO is keeping a close relationship between the two, with the Charity Trustees being informed by Emmaus Rd Community Church Chair early if any concerns with Emmaus Rd viability.
## **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 benefitted from the work of the Charity.
## **Plans for future periods**
The key focus for the Charity going forward is to establish a permanent Lighthouse in Guildford where Emmaus Road Community Church have an established church congregation. We have secured a Lighthouse building in Aldershot and are honoured to serve a new community.
5
EMMAUS TRANSFORMATION TRUST
(A COMPANY LIMITED BY GUARANTEE)
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practi).
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:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
State whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and 8xplained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue its operations.
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 Re
as approved by th8 Trustees on 19 December 25 and signed on their behalf by..
Peter Ke
es
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’) for the year ended 31 March 2025 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:
- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2025 and of its incoming resources and application of resources for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **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:
- the information given in the trustees’ report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the directors’ report included within the trustees’ report has been prepared in accordance with applicable legal requirements.
7
## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF EMMAUS TRANSFORMATION TRUST (continued)**
## **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.
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:
- adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take 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 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.
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.
8
## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF EMMAUS TRANSFORMATION TRUST (continued)**
## **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 Xeinadin Audit Limited Statutory Auditor Chartered Accountants**
5 Robin Hood Lane Sutton Surrey SM1 2SW
Dated: ….....................22 December 2025
9
**EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE)**
## **STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025**
|||**General**)|**Designated**)|**Restricted**)|**2025**)|**General**)|**Designated**)|**Restricted**)|**2024**)|**2024**)|
|---|---|---|---|---|---|---|---|---|---|---|
|||**Funds**)|**Funds**)|**Funds**)|**Total**)|**Funds**)|**Funds**)|**Funds**)|**Total**)||
||**Note**|**£**)|**£**)|**£**)|**£**)|**£**)|**£**)|**£**)|**£**)||
|**Income from**:|||||||||||
|Donations and
legacies|2|219,486|132,927|574,320|926,733|207,935|166,939|460,246|835,120||
|Other trading activities|2|1,320|-|-|1,320|-|-|-|-||
|Investments|2|4,016|1861|-|4,202|2,565|920|-|3,485||
|Charitable activities|2|52,134
|-
||52,134|38,079|-|-|38,079)||
|**Total income**|2|276,956
|133,113|574,320|984,389|248,579|167,859|460,246|876,684||
|**Expenditure on**:|||||||||||
|Fundraising Expenses|3|14,334|-|17,105|31,439|52,255|-|-|52,255||
|Charitable activities|3|224,998|147,045|484,161|856,204|177,275|165,344|350,941|693,560||
|**Total expenditure**|3|239,332|147,045|501,266|887,643|229,530|165,344|350,941|745,815||
|**Net income /**
**(expenditure)**||37,624|(13,932)|73,054|96,746|19,049|2,515|109,305|130,869||
|Transfer between funds|10|13,344
|(25,052)|11,708
|–|(4,630)|-|4,630
|–||
|Net movement in funds||50,968|(38,984)|84,762|96,746|14,419|2,515|113,935|130,869||
|**Reconciliation of funds**|||||||||||
|Funds brought forward||227,165|91,752|365,632|684,549|212,746|89,237|251,697
|553,680||
|**Funds carried forward**||278,133|52,768|450,394|781,295|227,165|91,752|365,632|684,549||
10
EMMAUS TRANSFORMATION TRUST
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Note
Fixed Assets
Tangible assets-
36,978
34,302
Current Assets
Stock
Debtors
Cash at bank and in hand
125,774
31,848
614 078
771,700
95,724
20,317
566 586
682,627
Creditors.. amounts falling
due within one year
(27 383)
{32 380)
NET CURRENT ASSETS
NET ASSETS
744 317
781295
650 247
684 549
Funds
Unrestricted general fund
Unrestricted designated fund
Restricted funds
10
10
10
278,133
52,768
450 394
781295
227,165
91,752
365 632
684 549
The charitable company's financial statements have been prepared In accordance wÈth the provisions
applicable to companies subject to the small companies regime.
Approve
the Directors od?December 2025 and signed on their behalf by..
Peter K
Chair of Trustees
Reg.company no.03549934
## **EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025**
|||**2025**|**2024**|
|---|---|---|---|
|||£|£|
|**Cash generated from operating activities**|(a)|58,883|135,797|
|**Cash used from investing activities**||||
|Interest income||4,202|3,485|
|Purchase of tangible fixed assets||(15,593)|(32,394)|
|**Cash provided by (used in)**||||
|**investing activities**||(11,391)|(28,909)|
|||||
|||||
|Increase in cash and cash equivalents in the year||47,492|106,888|
|Cash and cash equivalents at the||||
|start of the year||566,586|459,698|
|**TOTAL cash and cash equivalents**||||
|**at the end of the year**||614,078|566,586|
|**(a) Reconciliation of net movement in funds to net cash**||**flow from operating activities**||
|||**2025**|**2024**|
|||£|£|
|Net movement in funds||96,746|130,869|
|Add back depreciation charge||12,917|8,706|
|Deduct interest income||(4,202)|(3,485)|
|(Increase) in stocks||(30,050)|(31,408)|
|(Increase)/Decrease in debtors||(11,531)|16,713|
|(Decrease)/Increase in creditors||(4,997)|14,402|
|**Net cash generated from operating activities**||58,883|135,797|
12
## **EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **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:
- the charity becomes entitled to the income;
- it is more likely than not that the trustees will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## **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.
13
**EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (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) 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 to £1 per member of the charity.
## **l) Redundancy payments**
The charity made no redundancy payments during the period.
## **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 at £2.77 per kg (2024: £2.37 per kg) as recommended by the Trussell Trust. Donations of clothing are recognized at estimated fair value and other donations, such as baby equipment, are valued in house as reasonable for the condition and nature of the equipment.
## **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 at the cash or other consideration expected to be received.
## **p) Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts.
## **q) 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% on straight line
Motor Vehicles 25% 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.
14
**EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
|2. INCOME FROM:
**Note**
a) Donations and legacies
Gifts, Tithes & Donations
Donated from Organisations
Donated Food
Other Donated Items
Gift Aid Tax Recoverable
Legacies
Grants
2e)
b) Charitable activities
Cosy Café
c) Investments
Interest receivable
d) Other Trading Activities
Venue Hire|**Unrestricted**
**Funds**
**£**
239,645
43,869
-
11,313
31,170
10,000
16,416|**Restricted**
**Funds**
**£**
28.863
25,339
182,982
3,942
60
-
333,134|**TOTAL**
**2025**
**£**
268,508
69,208
182,982
15,255
31,230
10,000
349,550|**TOTAL**
**2024**
**£**
271,273
154,845
14,012
20,579
-
374,411|
|---|---|---|---|---|
||352,413|574,320|926,733|835,120|
||52,134|-|52,134|38,079|
||52,134|-|52,134|38,079|
||4,202|-|4,202|3,485|
||4,202|-|4,202|3,485|
||||||
||1,320
1,320|-
-|1,320
1,320|-
-|
15
## **EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
## 2e) **Analysis of receipt of grants**
|Accelerator Reform Fund
Barnabas Trust
Belron Ronnie Lubner
Benefactor Trust Ltd (Guildford)
Chapman Trust
Church Urban Community Fund Refugee
Community Foundation Surrey
Co-Op Local Community Fund
Emmaus Road Community Church
Gallagher Community Fund
Garfield Weston
Good News Evangelical Mission
Guildford Poyle (Guildford)
Hedley Foundation
Helen Robertson Trust
Hollick Family
Laing Family Trust
Morrisons Foundation
Munro Charitable Trust
National Lottery Community Fund
Neighbourly Foundation
Rushmoor Borough Council
SGN Safe and Warm Scheme
Shanley Foundation
Surrey County Council
The Joseph Rank Trust
The Souter Trust
The Trussell Trust
Wates Foundation
Westhill Endowment
Other small grants
**3. EXPENDITURE**
a) Raising Funds
Staff costs
Other costs|**2025**
**2024**
**£**
**£**
5,965
-
-
1.500
4,248
-
2,000
-
-
25,000
-
4,358
34,000
20,168
-
2,493
62,629
1,000
-
37,007
-
30,000
4,000
-
2,500
-
5,000
-
1,000
-
10,000
-
5,000
-
9,414
-
1,000
50,000
-
-
81,652
1,833
20,570
-
8,840
-
2,500
-
28,917
10,000
10,000
3,000
3,000
62,967
-
10,000
-
5,000
-
-
49,234
349,550
374,411
**Unrestricted Restricted TOTAL**
**TOTAL**
**Funds**
**£**
**Funds**
**£**
**2025**
**£**
**2024**
**£**
10,642
3,692
17,105
-
27,747
3,692
4,665
47,590
14,334
17,105 31,439
52,255|
|---|---|
16
**EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
|**3.EXPENDITURE**(cont.)**Urestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
**TOTAL**
**2025**
**£**
b) Charitable Activities
Advertising & Publicity
1,103
270
1,373
Bank Charges
1,572
-
1,572
Cleaning Costs
Cost of goods sold
3,136
15,837
1,187
-
4,323
15,837
Depreciation Expense
10,670
2,247
12,917
Equipment Costs
8,126
1,065
9,191
Foodbank and Food Provision Costs
64,923
230,980
295,903
Gifts & Donations
637
-
637
Health and Safety and DBS Checks
Hospitality and Events
Affiliations, Licences and Subscriptions
351
3,954
4,467
2,367
-
350
2,718
3,954
4,817
IT and Website
2,583 -
2,583
Insurance
2,738 1,368
4,106
Materials and Essential Supplies
1,689 4,111
5,800
Printing, Postage and Stationery and
Telephone
5,979 -
5,979
Projects, Events and Activities
63,601
41,510
105,111
Repairs & Maintenance
7,191
18,418
25,609
Staff and Volunteer Training and
Development
6,014
-
6,014
Staff Costs
137,910
134,978
272,888
Sundry Expenses
5,820
11,160
16,980
Supplies and Supply Packs incl Back to
School Costs
-
22,995
22,995
Travel & Subsistence
762
-
762
Utility Costs
18,064
11,155
29,219
367,127
484,161
851,288
(c) Governance costs
Auditors’ fee: audit
6,000
-
6,000
Auditors’ fee: accountancy
(1,084)
-
(1,084)
Legal and Professional Fees
-
- -
4,916
- 4,916
Total charitable expenditure (b) and (c)
372,043
484,161 856,204|**3.EXPENDITURE**(cont.)**Urestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
**TOTAL**
**2025**
**£**
b) Charitable Activities
Advertising & Publicity
1,103
270
1,373
Bank Charges
1,572
-
1,572
Cleaning Costs
Cost of goods sold
3,136
15,837
1,187
-
4,323
15,837
Depreciation Expense
10,670
2,247
12,917
Equipment Costs
8,126
1,065
9,191
Foodbank and Food Provision Costs
64,923
230,980
295,903
Gifts & Donations
637
-
637
Health and Safety and DBS Checks
Hospitality and Events
Affiliations, Licences and Subscriptions
351
3,954
4,467
2,367
-
350
2,718
3,954
4,817
IT and Website
2,583 -
2,583
Insurance
2,738 1,368
4,106
Materials and Essential Supplies
1,689 4,111
5,800
Printing, Postage and Stationery and
Telephone
5,979 -
5,979
Projects, Events and Activities
63,601
41,510
105,111
Repairs & Maintenance
7,191
18,418
25,609
Staff and Volunteer Training and
Development
6,014
-
6,014
Staff Costs
137,910
134,978
272,888
Sundry Expenses
5,820
11,160
16,980
Supplies and Supply Packs incl Back to
School Costs
-
22,995
22,995
Travel & Subsistence
762
-
762
Utility Costs
18,064
11,155
29,219
367,127
484,161
851,288
(c) Governance costs
Auditors’ fee: audit
6,000
-
6,000
Auditors’ fee: accountancy
(1,084)
-
(1,084)
Legal and Professional Fees
-
- -
4,916
- 4,916
Total charitable expenditure (b) and (c)
372,043
484,161 856,204|**TOTAL**
**2024**
**£**
1,443
1,042
7,126
-
8,706
7,822
224,098
1,409
2,502
6,511
6,823
4,641
3,034
28,095
5,347
80,919
10,791
4,217
212,352
6,427
18,750
692
23,097|
|---|---|---|
||367,127
484,161
851,288|665,844|
||6,000
-
6,000
(1,084)
-
(1,084)
-
- -|5,700
316
21,700|
||4,916
- 4,916|27,716|
||||
||372,043
484,161 856,204|693,560|
17
## **EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
## **4 TANGIBLE FIXED ASSETS**
|**Motor Vehicles Furniture&**
**Equipment**
**£**
**£**
**Cost**
At 1 April 2024
39,234 13,147
Additions
-
15,593
At 31 March 2025
39,234
28,740
Depreciation
At 1 April 2024
11,359
6,720
Charge for the year
8,099
4,818
At 31 March 2025
19,458
11,538
Net book value
At 31 March 2025
19,776
17,202
At 31 March 2024
27,875
6,427
**5 STOCK**
Stock – including donated food and other items
**6 DEBTORS**
Other debtors
**7 CREDITORS**
Trade creditors
Owed to parent company
Accruals
Other taxes and social security
Other creditors
|**Motor Vehicles Furniture&**
**Equipment**
**£**
**£**
**Cost**
At 1 April 2024
39,234 13,147
Additions
-
15,593
At 31 March 2025
39,234
28,740
Depreciation
At 1 April 2024
11,359
6,720
Charge for the year
8,099
4,818
At 31 March 2025
19,458
11,538
Net book value
At 31 March 2025
19,776
17,202
At 31 March 2024
27,875
6,427
**5 STOCK**
Stock – including donated food and other items
**6 DEBTORS**
Other debtors
**7 CREDITORS**
Trade creditors
Owed to parent company
Accruals
Other taxes and social security
Other creditors
|**Total**
**_£_**
52,381
15,593
67,974
18,079
12,917
30,996
36,978
34,302
**2025**
**£**
125,774
**2025**
**£**
31,848
**2025**
**£**
2,351
385
9,072
-
15,575
27,383|**2024**
**£**
95,724
**2024**
**£**
20,317
**2024**
**£**
7,709
9,925
7,274
-
7,472
32,380|
|---|---|---|---|
||||
|
||
|
||
## **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|**2025**
**£**
374,562
**2024**
**£**
291,414
23,128
17,896
5,476
5,004|
|---|---|
||403,166
314,314|
18
**EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
## **8 STAFF COSTS (continued)**
The average number of persons employed by the charity during the year was as follows:
||**2025**|**2024**|
|---|---|---|
|Activities in furtherance of organisation's objectives|20|15|
In 2025, the charity engaged the services of one self employed person for project work carried out (2024: one self employed personnel).
No employees received emoluments in excess of £60,000 (2024: 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 £103,651 and are included in the costs above for 2025 but were paid by the parent charity Emmaus Road Community Church (2024:£97,297).
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, excluding key management personnel, and amounted to £3,126 (2024:£2,789).
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
(Emmaus Rd CC KMP)|Amounts paid or benefit value
**Remuneration**
**Expenses**
**and**
**benefits**
**2025**
**Total**
**2024**
**Total**
£
£
£
£
25,246
-
25,246
24,460|
|---|---|---|
|||25,246
-
25,246
24,460|
19
## **EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
|**10 FUNDS**
Balance
01-Apr-
24
£
**Unrestricted funds**
General Unrestricted Funds
227,165
Food Bank Designated Fund
61,361
Ukrainian Hub Designated Fund30,391
318,917
**Restricted funds**
Aldershot Lighthouse
Aldershot Back to school
Aldershot Core Costs
Aldershot Food Larder
Aldershot Free 16
Barnsbury Jigsaw
Barnsbury Sewing Stillness
DCMS Grant
Emmaus TT Core Cost
Emmaus TT Fundraising
Consultant
Emmaus TT Projects
Foodbank
Guildford Lighthouse
Guildford Core Costs
Jigsaw Woking
Jigsaw Hub No. 11
Jigsaw Storehouse Woking
Love Your Neighbour
Nurture
Outside Light
Social Transformation
Ukraine Project
Woking & Barnsbury Core Costs
Woking Core Costs
Woking Chat & Support and
CMA
Woking Community Lunch
Woking Style Studio
Woking Thrive
TOTAL FUNDS
11,700
-
-
-
-
1,500
435
-
30,000
-
2,596
90,851
125,107
-
30,000
17,647
10,000
3,254
3,144
1,929
22,952
-
4,141
-
376
-
-
365,632
684,549|Balance
01-Apr-
24
£
227,165
61,361
30,391|Balance
01-Apr-
24
£
227,165
61,361
30,391|Income
£
276,956
111,965
21,148|Expenditure
£
Transfers
£
Balance
31-Mar-
25
£
(239,332)
13,344
278,133
(116,224)
(25,052)
32,050
(30,821)-20,718|Expenditure
£
Transfers
£
Balance
31-Mar-
25
£
(239,332)
13,344
278,133
(116,224)
(25,052)
32,050
(30,821)-20,718|Expenditure
£
Transfers
£
Balance
31-Mar-
25
£
(239,332)
13,344
278,133
(116,224)
(25,052)
32,050
(30,821)-20,718|
|---|---|---|---|---|---|---|
|||318,917|410,069|(386,377)|(11,708)|330,901|
|||11,700
-
-
-
-
1,500
435
-
30,000
-
2,596
90,851
125,107
-
30,000
17,647
10,000
3,254
3,144
1,929
22,952
-
4,141
-
376
-
-
365,632
684,549|500
3,942
12,000
9,000
1,570
-
-
-
-
15,000
6,000
261,768
21,900
-
13,080
2,500
-
1,000
-
-
113,923
4,418
50,000
14,000
16,340
15,379
2,000
10,000
574,320
984,389|
(9,931)
(706)
(6,605)
(1,716)
-
(1,500)
-
(564)
(30,000)
-
-
-
(248,220)
(7,778)
(6,529)
(33,003)
(5,185)
(10,000)
-
(2,633)
(207)
(59,809)
-
(49,925)
(17,021)
(4,252)
(2,903)
(479)
(2,300)
(501,266)
(887,643)
|(521)
-
(3,395)
(6,869)
-
-
-
564
-
-
-
23,300
(25,689)
25,000
-
-
-
-
-
-
-
-
-
1,752
(2,434)
-
11,708
-
|1,748
3,236
2,000
415
1,570
-
435
-
-
15,000
8,596
127,699
113,540
18,471
10,077
14,962
-
4,254
511
1,722
77,066
4,418
4,216
6,979
13,840
10,418
1,521
7,700
450,394
781,295|
Transfers between funds generally arise where restricted funds have been used to purchase fixed assets. The transfer between Guildford Lighthouse and Guildford Core Costs has arisen as the donor has changed the restriction during the year.
20
## **EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
## **10 FUNDS (CONT.)**
Some of the funds have been amalgamated in the current year’s note to provide greater clarity of purpose.
## **Purpose of funds**
Restricted donations were received during the year to fund particular projects and the funds were titled accordingly.
|**Unrestricted funds**
General Unrestricted Funds
Food Bank Designated Fund
Ukrainian Hub Designated Fund
**Restricted funds**
Aldershot
Back to school
Christmas Kindness
Ukraine Hub CFS Mascot
Lighthouse Core Wellbeing CFS
Ukraine Hub CUF
Community Lunch
Ukraine Hub Friends of
Chernobyl
Lighthouse Core DCMS Grant
Lighthouse Core Garfield
Weston Grant
Lighthouse Core – Souter
Charitable Trust
Lighthouse Core – Westhill
Endowment
Lighthouse Core -Winter
Poverty Fund
Lighthouse Core – Joseph Rank
Lighthouse core- National
Lottery Community Fund
Guildford Lighthouse
Grace Fund
Jigsaw
Jigsaw Hub No 11
Jigsaw - Cost of Living Fund
Jigsaw - Barnsbury
Jigsaw – Shanley Foundation
Nurture Fund
Outside Light
Restricted - ETT projects
Restricted – Foodbank
SCC CCF Sewing
SCC CCF Free 16
TOTAL FUNDS|Balance
1-Apr-23
£
Income
£
Expenditure
£
Transfers
£
212,746
248,579
(229,530)
(4,630)
71,251
141,691 (151,581)
-
17,986
26,168
(13,763)|Balance
31-Mar-24
£
227,165
61,361
30,391|
|---|---|---|
||301,983416,438 (394,874)
(4,630)|318,917|
||2,000
2,580
-
10,000
12,291
50,705
(300)
(18,751)
(27,753)
-
3,880
-
8,338
-
(8,338)
-
1,760
-
(1,760)
-
-
4,358
(4,358)
-
376
-
-
-
6,920
-
(6,920)
-
-
-
(750)
750
-
30,000
-
-
-
3,000
-
-
2,632
2,850
(5,482)
-
-
10,000
-
-
-
10,000
-
-
-
25,000
(20,859)
-
100,198
25,000
(91)
-
3,935
136
(817)
-
10,160
16,839
- -
23,071
-
(8,424)
-
-
56,652
(56,652)
-
-
1,500
-
-
-
3,000
-
-
3,722
-
(578) -
2,205
-
(276)
-
2,597
-
-
-
81,203
198,015
(188,367)
-
-
550
(115)
-
-
350
(350)
-|11,700
-
22,952
-
-
-
376
-
-
30,000
3,000
-
10,000
10,000
4,141
125,107
3,254
26,999
14,647
-
1,500
3,000
3,144
1,929
2,597
90,851
435
-|
||251,697
460,246
(350,941)
4,630|365,632|
||553,680
876,684
(745,815)
-|684,549|
21
## **EMMAUS TRANSFORMATION TRUST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
## **Purpose of funds**
Restricted donations were received during the year to fund particular projects and the funds were titled accordingly.
## **11. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Tangible assets
Net current assets
Tangible assets
Net current assets|**Current year**
Unrestricted
Fund
£
Unrestricted
Fund
(Foodbank /
Ukraine Hub)
£
Restricted
Fund
£
Total
2025
£
-
-
36,978
36,978
278,133
52,768413,416
724,317
278,133 52,768 450,394
781,295
**Prior year**
Unrestricted
Fund
£
Unrestricted
Fund
(Foodbank/
Ukraine Hub)
£
Restricted
Fund
£
Total
2024
£
-
- 34,302 34,302
227,165
91,752
331,330
650,247
227,165
91,752
365,632
684,549|
|---|---|
## **12. OPERATING LEASE COMMITMENTS**
At 31[st] March 2025 the total of the Charity’s future minimum lease payments under non-cancellable operating leases was: 2025 2024 £ £ **Amounts payable:** Within 1 year 4,986 - - Between 2 and 5 years 12,302 17,288 - Lease payments recognised as expense 1.767 -
## **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
22