OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Registered number: 03798780 Charity number: 1077424

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Company, its Trustees and advisers 1
Trustees' report 2 - 18
Independent auditors' report on the financial statements 19 - 22
Statement of financial activities 23
Balance sheet 24
Statement of cash flows 25
Notes to the financial statements 26 - 40

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023

Trustees Alan Boyden
Victoria Green
Paul Hinchliffe
Martin Mellor
Jacqueline Morris
Richard O'Brien
Clive Sillito
Theo Brown (appointed 27 July 2022)
Graham Bowpitt
Denis Tully
Debbie Webster (resigned 1 March 2023)
Tracy Dickinson (appointed 1 March 2023)
Company registered
number
03798780
Charity registered
number
1077424
Registered office
53-61 Goose Gate
Nottingham
Nottinghamshire
NG1 1FE
Chief executive officer
Denis Tully
Independent auditors
PKF Smith Cooper Audit Limited
Statutory Auditors
2 Lace Market Square
Nottingham
NG1 1PB
Bankers
Virgin Money
11 Smithy Row
Nottingham
NG1 3EJ
Solicitors
Nelsons
Pennine House
8 Stanford Street
Nottingham
NG1 7BQ

Page 1

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

The Trustees present their annual report together with the audited financial statements of the Company for the 1 April 2022 to 31 March 2023. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

General context

The major challenge this year which has cut across all our services is staff recruitment. As exemplified in the general recruitment market Emmanuel House has found it very difficult to recruit staff for a wide range of roles. This has impacted on our data, in some cases reducing the number of people we have been able to work with. It has also meant that in some cases we had to recruit less experienced staff added to which was the need to provide basic training. This recruitment also increased our spend on HR. This alongside an increase in the demand for homelessness services and increase in the wellbeing needs of beneficiaries made for challenging year.

Objectives and activities

a. Our vision and aims

The Charity Emmanuel House Support Centre is established to deliver services for the benefit of homeless and vulnerable adults. The Charity does not and shall not discriminate on the grounds of protected characteristics as described in the Human Rights Commission on any basis in any of its activities on its operations.

The vision for Emmanuel House is to make a positive difference in the lives of people who are homeless, vulnerable to homelessness, to make a valuable and purposeful contribution to the community of Nottingham and the surrounding area and to be of public benefit. Emmanuel House is committed to and has undertaken activates in the past year preventing homelessness, intervening in homelessness and aiding recovery from homelessness. It is an active partner with other statutory and voluntary sector agencies and services that contribute to or have the purpose of eliminating homelessness. Emmanuel House aspires to remain true to its values and to continue evolving to provide quality services unique to the city of Nottingham for people who need them.

We provide diverse and accessible services that meet basic need, providing vulnerable people with the means to be able to make informed decisions about their welfare and take practical steps to overcome issues that have become barriers to moving out of homelessness, or that threaten a return into homelessness. We support people to make positive changes in their lives and our open access drop-in provision and shelter are the only services of their kind in the city. There are no criteria or thresholds that exclude anyone from accessing Emmanuel House. We take a holistic approach to meeting peoples' needs including material, practical, emotional, social and spiritual needs, using a person-centred approach.

To achieve our purposes, our strategy is to:

Page 2

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

There are five overarching outcomes that shape the work pathways:

1. HOME FIRST

4. WELLBEING - PHYSICAL AND PSYCHOLOGICAL

5. FITNESS FOR PURPOSE

Results that flow from this purpose:

Public Benefit Statement

The Board of Trustees consider the work of Emmanuel House to be of Public Benefit to people who are homeless, people at risk of homelessness, people who are vulnerable and have complex needs and the community at large. The Board believes the charity provides a return of investment particularly to Nottingham City, in that, the cost of successfully intervening with someone who is homeless far outweighs the cost to the community of leaving someone homeless which is the charity’s first objective. The charity adds value to the whole homelessness support system in Nottingham through its charitable work, some of which is of no cost to the tax payer or the local Council. It also adds value through its commitment to providing quality services that

Page 3

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

are flexible and responsive to ever changing needs of individuals and to the system at large. It is able to work with beneficiaries that do not qualify for services elsewhere and for many of them, find satisfactory solutions mediated by attention to a person’s humanity and building positive and trustful relationships. The Board is attentive to ensuring the work of the charity is consummate with its Constitution and regularly examines the charity’s financial position ensuring it is secure for the foreseeable future.

Public benefit that flows from this work is:

b. Main objectives and strategies for the year

Going into the year, the impact of Covid remained an on-going dynamic around the re-establishment of routines for beneficiaries and in the recovery of our pre-Covid fiscal yearly pattern. These both created uncertainty in relation to how beneficiaries might respond to services and in relation to our financial income. Within that, our main objectives and strategies for the year were to develop our Culturally Specific Support Service, ensure the continuation of the Wellbeing Support Team (WBST), increase the number of people we support through our drop-in services, increase the diversity representation on the Board and develop the provision of long-term accommodation.

c. Assessment and support plans

Support Workers undertake assessments to understand the needs of beneficiaries to inform the support plan. Where possible the assessments and support plans dovetail with other plans for beneficiaries provided by other services. Support plans are person centred and strengths based, recognizing the skills, knowledge, capabilities and goals of the beneficiary so they can be part of the solution towards achieving positive and sustainable outcomes.

Page 4

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance

a. Our activities and achievements

The year did see a return to more regularised pre-pandemic format of services with the drop-in service becoming established again focusing on case work while outreach services worked with people in a variety of settings, unhindered by restrictions. The Shelter was able to be a more liberal environment providing a more communal structure that benefited the delivery of services and the experience beneficiaries had of the service. Routine and regularity are important facets of services for people who may tend to live chaotic lives to varying degrees so being able to establish consistency was of benefit for everyone concerned. Drop-in services continued to be a vital source of support for people who did not meet statutory thresholds while staff in outreach service experienced a raise in the level of unrealistic expectations.

b. Drop-in Services

Drop-in provision provided services for people who were rough sleeping, homeless, in crisis or had No Recourse to Public Funds (NRPF). The service is in two parts: the provision of basic services such as food, clothing, laundry, access to communication equipment and secondly case work that establishes a person-centred pathway of support with each beneficiary which is then delivered through a partnership between the member of staff and beneficiary. Whilst an appointment system contributes to structuring time and using the resources of staff support is also delivered informally on an ‘as needed’ basis. European nationals continue to access services but the establishment of the Right to Reside and previous work on supporting people to achieve their status has reduced the number of people needing services from within destitution as many people were then entitled to benefits. In the year, fewer individual people came into Emmanuel House while at the same time they accessed more services. Demand for accommodation services was sustained with a significant increase in the number of people accessing the Shelter which provides emergency respite care. This is partly influenced by the continuation of Everybody In during the first quarter when 50 people were accommodated in a hotel.

Data from April 2022-March 2023

Outputs from Drop-in services 22/23 21/22
Total Visits to drop-in 4252 2892
Total individual involved in all services 716 739
Total individual involved in drop-in 581 488
Food provision 2106 1383
Clothing provision 279 493
Showers 296 382
Appointments with support workers 393 533

Page 5

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

Outcomes from across all services 22/23 21/22
Supported Accommodation 65 61
PRS 20 29
Accommodated -other 34 22
City Homes/RSL 8 7
Place of safety 3 8
Shelter 107 73
Emergency 28 24
Reconnection UK 8 6
Reconnection – Outside UK 3 1
Residency status 4 3
Benefits in place 47 38
Obtaining ID 8 9
Registered GP 13 18
Training and education 2 3
Employment 5 7
Volunteering 1 3
Reduced social isolation 89 6

During the year there was the revival of sessions on Tuesday evening provided by Heart Church. This service provides a means of people being able, to access food and social activities contributing to people being able to maintain connection, reducing isolation. The drop-in services function as a hup for many beneficiaries and other services. Mental Health Nurses, Alcohol and Drug services us the Drop-in for in-reach providing a bridge that staff frequently facilitate.

c. Culturally Specific Mental Health Support

Service provision

The service supports people from minoritized communities who are experiencing mental health difficulties and who are homeless or living in unsuitable accommodation in the community. Referrals come from mental health services, communities, health visitors, self-referrals via word of mouth. Challenges faced by this client group have included language, poor literacy, difficulty in navigating health and housing systems. The service works with individuals to break down stigma attached to mental health difficulties and has understanding about cultural barriers to accessing services. A number of people supported were parents with young children living accommodation that was overcrowded or in poor repair. The work has included:

Page 6

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

staying in about repairs that were needed. As she suffers from Sciatica and found it very difficult to walk with a pram, we successfully supported her in applying for a bus pass.

Data

The services supported 18 new people in the year from April 2022 to March 2023 (22 in 21/22) from Moroccan, Pakistani, Mixed Caribbean, Black Caribbean, Black British, Indian, Ghana, and Polish, backgrounds.

d. The Independent Living Support Service

The Independent Living Support Service came on line in September 2021.

Service Aims

The primary aim of the service is to help facilitate the resettlement of rough sleepers and prevent repeat street homelessness by providing support for former rough sleepers who have been rehoused into independent tenancies. Highlighting the service for individuals with new, shared housing within the Private Rented Sector (PRS) but also self-contained PRS accommodation and social housing.

Support Workers build up trust and rapport with the beneficiary and provides assistance with setting-up and settling-in to the new home. Support can continue up to an average of six months to ensure that all support needs are being met within the community so the risk of tenancy failure and a return to rough sleeping is minimised.

The service continues to provide a retained point of contact for service users to get in touch again if they are experiencing issues that may ultimately jeopardise their tenancy. This includes regular wellbeing checks for beneficiaries who have exited support.

Page 7

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

Service Objectives

The service:

Assessment and Support Plans

Support Workers undertake assessments to understand the needs of beneficiaries to inform the support plan. Where possible the assessments and support plans dovetail with other plans for the beneficiaries provided by other services. Support plans are person centered and strengths based, recognizing the skills, knowledge, capabilities and goals of the beneficiary so they can be part of the solution towards achieving positive sustainable outcomes.

Data

In the year the service supported 104 people.

e. The Night Shelter

Night Shelter provision

We were able to open on 17th October 2022, slightly earlier than last season, and remained open until 10th April 2023, making 25 weeks in total. The only other significant difference was the more relaxed public health environment that pertained this season that enabled us to accommodate guests at a slightly greater density than the six per room last season. The change in Government funding away from shred accommodation to single room provision omitted the project form applying for funding. The project was funded totally from funds raised.

We are grateful to Nottingham University for making the facilities of Red Court available for a second season. The partnership with the University of Nottingham has yet again been excellent. Emmanuel House is indebted to the University for providing a building in which we were able to accommodate 107 people in emergency respite accommodation, The Winter Shelter. Each night we accommodated an average of 22 people. We provided 3,922 bed nights and supported 58 people into more secure accommodation options.

Page 8

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

Shelter guests accommodated on the university campus

Guest group Winter Shelter
22-23		 Winter Shelter
21-22
Guests who stayed at least one night 107 72
Number of bed-nights 3,922 2,067
Average bed-nights per week 157 103
Average stay (nights) 37 29
Women guests 20 10

Firstly, the nightly accommodation on the campus returned to something like the level that used to be experienced at the standard winter shelter prior to Covid. Secondly, guests on average did not stay as long as they had done in the Hotel during Everybody In.. The Everyone In scheme attracted many homeless people with whom services had struggled to engage for years but its appeal reflected a mixture of contrasting motives, from the attractive quality of the accommodation to a deterrent fear of the virus. Although these factors still applied at is location on the university site, more move-on alternatives became available. Thirdly, the proportion of women guests declined somewhat, but we were not aware of women being deterred by lack of effective gender segregation as used to be the case when the shelter was located in one open area. Proportionately more women have sought refuge at the shelter. We were able to accommodate guests at a 50% higher density than last season owing to the relaxation of public health restrictions. We have accommodated an average of 22 guests per night compared with 15 during last season. This greater level of provision has inevitably placed increased strain on staff and other resources and accommodated a larger number of guests in total than last season. The average stay has been slightly longer, reflecting the challenges of securing move-on accommodation in an increasingly unaccommodating environment.

f. Wellbeing Support Team

The Wellbeing Support Team started working with homeless people in Nottingham in January 2018. It follows on from the work of a previous project, the Multiple Needs Support Team, which was funded by the Big Lottery from 2014-17.

The team works with homeless people who have mental health support needs alongside a number of other support needs, often referred to as ‘multiple needs’. The team’s approach is based on meeting people, building trust, and working in a person-centred way that supports people to access services and make changes in their lives at their own pace. The team consists of three Wellbeing Support Workers.

Aims

Lottery Funding for this provision ended and the Board of Trustees agreed to underwrite expenditure for the service while an application for continuation funding to the Lottery was submitted along with appeals to other Trust funds. At the same time some staff left the service reducing its capacity but nevertheless it continued to provide support that is not available through other services city-wide.

Data

In the year 2021-22 the WBST supported 45 individuals. From April 22 – March 23 the WBST supported 23 people (45 2021/22). The service only had one member of staff for most of the year while additional funding was sought.

Page 9

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

g. Single Support Service

The Single Support Service provided an early point of contact for rough sleepers including a comprehensive assessment of their needs and their own tailored and personalised Support Action Plan, which identified obstacles to engagement and independent living. Support plans also accounted for the strengths and goals of each person accessing the service and how these could be harnessed in accordance with Psychologically Informed Environment (PIE) principles. The service adopted a multi-disciplinary approach with a focus on coordinating support.

The Single Support Service worked with health providers (GP’s, community providers and secondary care) to ensure that assertive outreach and flexible treatment for people with multiple complex needs (particularly rough sleepers) was coordinated, consistent and with continuity in place to avoid reliance on individual health care professionals.

Aims and Objectives

The aim of the Single Support Service is to provide intensive support to individuals who are rough sleeping or persistent rough sleepers and who are recognised as having complex needs.

The service provided a single support offer and assisted individuals identified as rough sleepers to acquire and sustain independent accommodation through the provision of flexible, proactive, timely, targeted and effective support.

In the previous year the Navigators responded to changes in service delivery in relation to COVID-19 Pandemic instructions, adopting a flexible approach to delivering support and utilising active outreach in response to the pandemic including offering telephone support and engagement at emergency accommodation provision to meet the health, well-being and safety of rough sleepers and staff. These arrangements were sustained for some months into this year but in the course of time tapered out with services providing face to face support.

Nature of support

Navigators provided support for:

Data

In the year the team supported 73 people (76 in 21/22).

Page 10

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

h. Helix project

Funded by the Department for Leveling Up Housing and Communities the Helix project provided accommodation for up to five women at any one time who experienced domestic abuse and or violence and who were homeless. The project was delivered through a partnership between Emmanuel House (homelessness), Juno Women’s Aid (domestic abuse) and Nottingham City Homes (housing management). Access to the accommodation was low threshold. It enabled women with very high needs to easily access accommodation without the necessity of complex and involved registration processes. It is worth of note that the women who accessed the provision had no previous contact with women’s domestic abuse services.

Data

Number of women supported 33.

Engagement with Support Services

Health services (GP, HHT, dentist, opticians) 33
Drugs and Alcohol Services (NRN, Clean Slate) 24
Counselling services 12
Sex workers support (POW)/Jericho Road 16
DA Support (Juno) 30
Probation 22
Benefits/financial support 33
Housing advise/support 33

i. Mental Health Outreach (County)

Aims and objectives of service

The contract with NHS Nottingham and Nottinghamshire CCG was renewed in July 2021.

The service aims to support the mental health needs of adults who are homeless in Nottinghamshire, who are not receiving a service from statutory health services such as primary care or mental health services. The service provided time-limited support to enable people to engage with mainstream mental health services.

The service’s objectives included:

Page 11

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

Service description/care pathway

The service provides physical presence at appropriate venues to meet the needs of individuals with housing connection to South County boroughs and continuity of support and undertook risk assessments, strength based personalised support plans to identify areas where physical or mental health support was needed;

Face to face support was in the form of assertive outreach and delivered in a range of settings that are flexible to the individual including street based, community and housing. The service provided practical support to liaise with wider health, social care and housing agencies on behalf or with beneficiaries to maximise their ability to access services and achieve their goals across a range of areas (e.g. telephone GP Practice with prescribing query, accompany to mental health service appointment or support to complete housing or benefits documentation). The worker took an active role in multi-agency meeting (e.g., rough sleeper action groups, MARAC domestic abuse). The service was provided to individuals who were at risk of rough sleeping with a particular focus on individuals who experienced Severe Multiple Disadvantage.

Data

In 22-23 17 people were supported in the first three quarters. This service was impacted by staff reduction. (38 2021/22)

j. Volunteering

Volunteering always has been and remains a mainstay of the charity. While number of people volunteering has not returned to pre-pandemic levels there was an increase in the number of volunteer hours offered to Emmanuel House despite there being fewer people volunteering. The Board is very grateful to everyone who volunteers in Emmanuel House without which the charity would be significantly diminished. Volunteers do not only deliver on tasks. They add qualities to the beneficiaries’ experience of services, by engaging with them, undertaking numerous tasks, they free up staff time to focus on providing support. Yet again the shop volunteers broke the record for the amount raised through the charity shop; money essential to funding services and balancing our annual income and expenditure. Volunteers also cook meals, support administration and with numerous other tasks. The data below does not include the many companies that arrive with teams of people for particularly volunteering days. It is evident from feedback from these teams that it is as important to them to learn about homelessness and its impact on people as it is to undertake their tasks. We are grateful to them all.

Data

• Number: of volunteers 85 (103 21/22) • Roles: Admin 158 hrs (273 21/22) Charity Shop 2636 hrs (2495 21/22) Kitchen 744 hrs (689 21/22) • Total volunteer hours: 4032 (3597 21/22) hrs

k. Fundraising

Unquestionably this was an uncertain year as the impact of the pandemic remained potent in the general economic environment. There were warnings from national umbrella organisations that nationally charities would struggle to sustain their income from financial donations with 1 in 7 people ceasing to give to charities. In the event our funding was sustained as many new people signed up to donate regularly. In addition, businesses, faith and community groups also donated. Marketing, communication and fundraising are considered an up-front activity in which the Board invests robust resources. This has resulted in excellent ongoing media communication with the community and supporters. This is evidenced in a general search for ‘homelessness charity Nottingham’ when Emmanuel House comes top of a search engine list. Our profile directly encourages individuals and organisations to engage with the charity often organising fundraising events, arranging to visit and see the work first hand. Through our communication we offer a range of activities and opportunities for all ages to ‘do something about homelessness’ which is a question people often ask.

Page 12

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

Future development of Emmanual House building and services

The Board of Trustees has taken note of the desire of the Department for Levelling Up Housing and communities that communal shelter provision should transform to single room accommodation. The Trustees agree with this in principle; that all people should be offered appropriate high-quality accommodation. This is also consummate with the values of Emmanuel House. In responding to this ambition, the Trustees looked for possible premises in the city that the existing shelter provision might move to. Such buildings are extremely scarce and found to be unobtainable so the Trustees decided to embark on changing two floors of its premises on Goose Gate, Nottingham into 20 rooms of accommodation. In the year plans were drawn up, costed and approved. We are waiting for a decision from Nottingham City Council about our rent and lease before launching a funding campaign to raise £2M. In this year we received a legacy which will be dedicated to commencing the first stage of the conversion by replacing all our windows early next financial year.

Board developments

In the year the Board improved its capacity in recruiting two new members recognising that it had a gap in experience and recruited one new female member with lived experience of homelessness and one new member with skills, knowledge and experience of developing and managing accommodation for vulnerable adults. In addition, one of the members is from a minoritised community background.

Financial review

a. Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Page 13

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

b. Financial statement

Our total income for this year of £1,311,798 is the largest total of income in the charity’s history indicating the growth in the charity which has been continuous over the past five years. The Board of Trustees is pleased to report an excess of income over expenditure (£162,522) give what has been up until the beginning of this financial year an uncertain time as we continue to emerge from the shadow of Covid. Indications in this year show that we have, at least for this twelve-month period, returned to the more familiar pattern of income. However, the excess in income is largely due to an unexpected large legacy of £100,000 but the outstanding balance of £62,522 does indicate a positive result for our income.

Donations and legacies are up by 29% to £580,261. Our total unrestricted funds increased by 18% from £369,470 in 2022 to £451,573, essential to sustaining the viability of our core work for which we do not receive statutory funding. We are grateful to the many supporters, individuals, community groups, businesses and trust funds who remined committed to, or chose to support Emmanuel House for the first time this past year. All income streams from donations from business, faith and community groups increased. While income from donation from individuals is slightly down we nevertheless consider this to be a good performance given national forecasts in the reduction of donations to charities over the year. We experienced a pattern of some donors ceasing to give or reducing their donations while others donated regularly for the first time.

The Trustees are grateful to all our volunteers who contributes in so many ways. Particular thanks to our charity shop volunteers who brought in an additional 3,434 on the previous year totally this year 34,832.

We are grateful to the many trust funds who support our work, the majority of which are restricted to funding the Winter Shelter.

Two particular changes to our income are that while we have lost rental income (circa £14,000) because the tenants moved to new premises and we have planned building work on the floor we have received greater income from bank interest of £11,095.

Our expenditure was £1,149,276 and increase of £206,688 on the previous year.

Our largest area of expenditure is on staff salaries and pensions of £768, 265 which is 67% of our total demonstrating that our staff are our most important asset. However, our spend on agency staff of £185,721 from restricted funds, reflects the challenge we have had this year of recruiting staff, a challenge which is in the sector locally. No longer are we competing with similar agencies but with larger business organisations that can afford higher salaries. Our spend on legal and professional was down by £18,201 which was predominantly due to the reduction in the need for HR services.

Our overall expenditure increased by 18% on the previous year expressed through mainly moderate increases in expenditure in the previous year which the Board considers to be a reasonable performance given inflationary pressures. We were able to avoid the major increases in utility price increase because we had outstanding contracts.

While we the charity has had a good financial performance, the Trustees remain caution because, as we emerge from the disturbance and drag of Covid, there are nevertheless continuing challenges. Inflation, the lack of supply in the employment market and the continuing risk of donor fatigue around homelessness all remain issues of which the Board is aware. For this year the Balance Sheet is in a heathy position. Our unrestricted funds amount to £679,267 an increase of £59,865 on the previous year. Our liquid unrestricted funds are £575,974 an increase on the previous year of £82,871.

The Board has reserved £250,000 to account for six months running costs of the charity and designated £80,000 towards the cost of replacing the passenger lift.

Page 14

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

c. Risk

The Board exercises its duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud or error. For example, roles are designated with allocated and separated responsibilities. The Board recognises there are risks to which the charity is exposed and have systems in place to mitigate those risks. For example, it reviews its Finance Control Police annually, has in place risk assessments for example around venues, activities, staff and beneficiary welfare.

d. Principal Risks and uncertainties

Recruitment and retention of staff: The charity faces the same market forces in the community as other charities and businesses as it finds itself in direct competition for staff. People who traditionally have worked in the voluntary sector for the satisfaction of machining a difference in society have been forced for economic reasons to apply for jobs with commercial higher waged employers.

Risk mitigation: the Board has attended to providing an uplift in salaries that brings the charities salaries in line with local rates of pay. There has been continuous review and assessment of best outlets for advertising and implementation of flexible application processes. The organistion will attention to the welfare of staff ensuring, where appropriate, reasonable adjustments are made to enable staff receive fulfilment through their job roles.

Financial sustainability: Although there is evidence that our income has returned to the pre-pandemic fiscal pattern the Trustees recognise the continuing tentative financial environment that the general population finds itself in. The coming year may see a reduction in the delivery of statutory contracts as two are up for procurement and another will end. It is anticipated that there will be a decrease in income because of this. These dynamics together, represents a degree of uncertainty for its income for the following year with the additional challenge of predicting its future income.

Risk mitigation: The Trustees recognise the uplift in the profile of the charity in Nottingham. Resources will continue to be invested in our Marketing and Fundraising team through which come many enquiries about engaging with the charity and making financial donations. The CEO will continue to assess how Emmanuel House can offer services the that are relevant to beneficiaries but are not provided by the wider system that will be a source of income for the charity and facilitate applications for funding.

Future role and relevance of the charity in the sector: The environment in which Emmanuel House delivers its services has changed significantly over the past eighteen months. Staff are dealing with additional challenges from beneficiaries as presentation often include high levels of severe and multiple disadvantages, including mental health. Case work is complex and resources, especially in relation to accommodation solutions are significantly lessened due to a number of socioeconomic circumstances. In addition, there are likely to be future personnel changes that will impact on the direction of the charity.

Risk mitigation: The Board reviews the staffing resources that are needed to sustain the charity’s quality services. It will undertake a further review that will attend particularly to succession planning, particularly accounting for the development of accommodation provision and all that involves.

e. Reserves policy

The Board is retaining six months reserves (£250,000) which is reviewed on a six monthly basis.

Structure, governance and management

Page 15

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Structure, governance and management (continued)

a. Constitution

Emmanuel House Support Centre is a registered charity and company limited by guarantee and was set up by a Trust deed.

The company was incorporated on 30th June 1999 and registered as a charity on November 1976 under the name of Emmanuel House Day Centre. The name was changed by a resolution of the members on 7th August 2019 and relevant filings made at Companies House and the Charity Commission shortly thereafter.

b. Methods of appointment or election of Trustees

Nominations for Trustees are considered by the Board and interviewed by the Chair. They attend as an observer and there is agreement about their suitability amongst Trustees they are voted on as a Trustee formally at the AGM or subsequent Board meeting.

c. Organisational structure and decision-making policies

The Board of Trustees govern the charity, attending to its legal and financial obligations. The Chair manages the CEO who in turn manages four managers who oversee distinct domains of work. Decision making in the charity is demarcated according to the nature of decisions. The Board of Trustees met four times in the year. The Finance Sub group met five times. The Marketing and Fundraising Sub group met three times. The Health and Safety Sub Group met four times. The Winter Shelter Sub-group met three times. The Equality Diversity and Inclusion group met 5 times in the year. The sub groups provide written reports.

The Board takes decisions on the strategic and financial direction of the charity taking account of information given it by the CEO. The CEO makes decisions on approval of budgetary expenditure and priorities about the direction of the charity and day to day operational matters. Managers made decisions relating to their job domains as to support staff.

d. Policies and procedures for induction and training of trustees

When Trustees are appointed a comprehensive handbook is provided for them containing background information, policies and procedures. Trustees are able to access an induction visit to Emmanuel House, including meeting the staff and volunteers.

e. Pay policy for key management personnel

Pay is set according to the level of roles in the organisation which in the main are: CEO, Manager, Senior Support Worker and officer, support worker with specialism and support worker. Salaries have been reviewed so that there is no discrimination on characteristics other than the job description and terms and conditions relating to the job. Emmanuel House salaries in comparison to other similar roles advertised in the market are neither excessively high or low but are mid range.

f. Financial risk management

The Trustees have assessed the major risks to which the Company is exposed, in particular those related to the operations and finances of the Company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Page 16

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Plans for future periods

Culturally Specific Mental Health Support

Drop-in services

Develop accommodation

Night Shelter

Premises

Welbeing Support Team

Contracted services

Page 17

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Company 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).

Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

Auditors

The auditors, PKF Smith Cooper Audit Limited, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.

Approved by order of the members of the board of Trustees and signed on their behalf by:

_____ _______ Clive Sillito Martin Mellor

Date:

Page 18

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF EMMANUEL HOUSE SUPPORT CENTRE

Opinion

We have audited the financial statements of Emmanuel House Support Centre (the 'charitable company') for the year ended 31 March 2023 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, 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 Auditors' 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 United Kingdom, including the Financial Reporting Council'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 charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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

Page 19

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF EMMANUEL HOUSE SUPPORT CENTRE (CONTINUED)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 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 charitable company's 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 charitable company or to cease operations, or have no realistic alternative but to do so.

Page 20

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF EMMANUEL HOUSE SUPPORT CENTRE (CONTINUED)

Auditors' responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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 Auditors' 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charity and industry, key laws and regulations that we identified included:

- Charities SORP

We identified that the principal risk of fraud or non compliance with laws and regulations related to:

We focused on those areas that could give rise to a material misstatement in the Charity financial statements.

Our procedures included, but were not limited to:

It is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

Page 21

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF EMMANUEL HOUSE SUPPORT CENTRE (CONTINUED)

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees 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.

PKF Smith Cooper Audit Limited

Statutory Auditors 2 Lace Market Square Nottingham NG1 1PB

Date:

PKF Smith Cooper Audit Limited are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

Page 22

EMMANUEL HOUSE SUPPORT CENTRE

(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
2
Charitable activities
3
Other trading activities
5
Investments
6
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure)
Transfers between funds
14
Total transfers
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2023
£
186,208
674,017
-
-
860,225
781,729
781,729
78,496
24,161
24,161
102,657
194,541
102,657
297,198		 Unrestricted
funds
2023
£
394,053
7,600
38,825
11,095
451,573
367,547
367,547
84,026
(24,161)
(24,161)
59,865
619,402
59,865
679,267		 Total
funds
2023
£
580,261
681,617
38,825
11,095
1,311,798
1,149,276
1,149,276
162,522
-
-
162,522
813,943
162,522
976,465		 Total
funds
2022
£
414,506
481,681
45,570
684
942,441
942,588
942,588
(147)
-
-
(147)
814,090
(147)
813,943

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 26 to 40 form part of these financial statements.

Page 23

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) REGISTERED NUMBER: 03798780

BALANCE SHEET AS AT 31 MARCH 2023

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
13
Net current assets
Total net assets
Charity funds
Restricted funds
14
Unrestricted funds
14
Total funds		 606,622
341,437
948,059
(74,887)		 2023
£
103,293
873,172
976,465
297,198
679,267
976,465		 44,110
732,345
776,455
(64,644)		 2022
£
102,132
711,811
813,943
194,541
619,402
813,943

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

However, an audit is required at the request of the Trustees in accordance with section 144 of the Charities Act 2011.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

Clive Sillito

Date:

The notes on pages 26 to 40 form part of these financial statements.

Page 24

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Interest receivable and similar income
Purchase of tangible fixed assets
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2023
£
(391,311)
11,095
(10,692)
403
(390,908)
732,345
341,437		 2022
£
(2,537)
684
(2,280)
(1,596)
(4,133)
736,478
732,345

The notes on pages 26 to 40 form part of these financial statements

Page 25

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies

1.1 Basis of preparation of financial statements

Emmanuel House Support Centre is a private company limited by guarantee and incorporated in England within the United Kingdom. The address of the registered office is given in the company information of these financial statements. The company's registration number is 03798780 and the charity registration number is 1077424.

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Emmanuel House Support Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are presented in sterling, which is the functional currency of the company and the financial statements are presented to the nearest £1.

The significant accounting policies have been applied in the preparation of these financial statements are set out below.

1.2 Company status

The company is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

1.3 Going concern

The financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Page 26

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies (continued)

1.4 Income

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

1.5 Government grants

Grants are included in the Statement of Financial Activies on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of meeting any performance related conditions there is not unconditional entitlement to the income and its recognition is deferred and included in creditors as deferred income until the performance-related conditions are met. Where entitlement occurs before income is received, the income is accrued.

1.6 Interest receivable

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

1.7 Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Page 27

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies (continued)

1.8 Tangible fixed assets and depreciation

Indivdual fixed assets costing £1,000 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impariment losses.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

1.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.11 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

1.12 Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.13 Pensions

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

Page 28

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies (continued)

1.14 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

2. Income from donations and legacies

Donations and legacies
Gift aid recovered		 Restricted
funds
2023
Unrestricted
funds
2023
£
£
186,208
366,041
-
28,012
186,208
394,053		 Total
funds
2023
£
552,249
28,012
580,261		 Total
funds
2022
£
384,664
29,842
414,506

3. Income from charitable activities

Grants
Contracts		 Restricted
funds
2023
Unrestricted
funds
2023
£
£
652,622
-
21,395
7,600
674,017
7,600		 Total
funds
2023
£
652,622
28,995
681,617		 Total
funds
2022
£
443,966
37,715
481,681

Page 29

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

4. Grants & donations

Restricted Unrestricted Total Total
funds funds funds funds
2023 2023 2023 2022
£ £ £ £
Big Lottery (WBST) 36,402 - 36,402 -
Individuals 4,677 145,400 150,077 158,454
Nottingham City Council 538,944 - 538,944 425,060
Faith Groups & Churches 8,441 23,747 32,188 25,423
Nottinham City homes Registered Provider
Limited 37,791 - 37,791 -
The Forman Hardy Charitable Trust 10,000 20,000 30,000 20,000
Community Groups 2,750 20,757 23,507 14,780
Businesses 29,226 40,431 69,657 37,652
The Jessie Spencer Trust 5,000 - 5,000 10,000
The 29th May 1961 Charitable Trust 5,000 - 5,000 -
The Fifty Fund - - - 7,175
B&Q Foundation 5,000 - 5,000 -
Albert Hunt Trust 7,000 - 7,000 7,000
Funeral and Legacies - 100,000 100,000 42,230
The Gordon Trust 1,000 - 1,000 -
D'Oyly Carte Trust 3,418 - 3,418 -
Mary Magdalen Foundation - 12,729 12,729 -
Winifred Eileen Kemp Trust 7,000 - 7,000 5,000
The Helen Jean Cope Charity 1,000 - 1,000 1,000
Lloyds Bank Foundation - - - 76
Mary Robertson Trust - 3,000 3,000 3,000
The Thomas Farr Charity 5,000 - 5,000 -
Souter Charitable Trust 3,000 - 3,000 3,000
Sir John Eastwood Foundation 3,000 - 3,000 3,000
The Beatrice Laing Trust - - - 2,500
The Mary Potter Convent Hospital Trust 1,000 - 1,000 -
Enterprise Rent a Car - - - 1,500
CLA Charitable Trust 4,000 - 4,000 -
Juno Women's Aid 25,142 - 25,142 -
JN Derbyshire Trust 2,000 - 2,000 2,000
The Lady Hind Trust 15,000 - 15,000 9,500
St Lazarus Charitable Trust - - - 500
St Mary's Relief in Need Charity 250 - 250 500
The Jones 1986 Charitable Trust 50,000 - 50,000 25,000
Mazars Charitable Trust - - - 375
Thomas Farr Charity - - - 3,000
Alex Ferry Foundation 5,000 - 5,000 2,000

Page 30

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
National Emergencies Trust
-
-
Severn Trent Community Fund
-
-
Nineveh Charitable Trust
-
-
The Labone Charitable Foundation
500
-
Samuel Fox Foundation
15,000
-
Nottingham Community and Voluntary Service
-
-
Other income
7,264
-
Other government grant
-
-
838,805
366,064		 -
-
-
500
15,000
-
7,264
-
1,204,869		 5,000
9,999
3,000
-
-
562
562
344
829,192
5.
Income from other trading activities
Income from fundraising events
Unrestricted
funds
2023
£
Fundraising events
330
Income from non charitable trading activities
Unrestricted
funds
2023
£
Trading income
34,832
Property rental income
3,663
38,495
6.
Investment income		 Total
funds
2023
£
330
Total
funds
2023
£
34,832
3,663
38,495		 Total
funds
2022
£
-
Total
funds
2022
£
31,398
14,172
45,570
Unrestricted Total Total
funds funds funds
2023 2023 2022
£ £ £
Interest receivable on bank deposits 11,095 11,095 684

Page 31

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

7. Analysis of expenditure on charitable activities

Accommodation Costs
Activities
Administration
Agency staff
Bank charges
Beneficiary costs
Charity shop costs
Cleaning
Depreciation
Equipment
Insurance
IT and telephone costs
Kitchen costs
Legal and professional
Mobile phones
Publicity and marketing
Recruitment
Repairs and maintenance
Salaries, NI and pensions
Staff training
Staff travel and subsistence
Subscriptions
Sundry expenses
Utilities
Volunteer costs
Service transfer
Total 2022		 Restricted
funds
2023
Unrestricted
funds
2023
£
£
8,496
-
149
-
475
8,359
185,721
-
-
157
19,907
3,289
-
2,674
1,813
12,688
-
9,531
3,774
650
203
5,106
2,329
14,069
6,463
3,270
874
38,995
2,762
2,797
3,721
7,258
1,134
-
5,194
3,460
442,123
326,142
14
1,032
2,594
270
-
3,093
126
1,941
-
9,683
4
530
7,990
-
695,866
454,994
588,292
354,297		 Total
funds
2023
£
8,496
149
8,834
185,721
157
23,196
2,674
14,501
9,531
4,424
5,309
16,398
9,733
39,869
5,559
10,979
1,134
8,654
768,265
1,046
2,864
3,093
2,067
9,683
534
7,990
1,150,860
942,589		 Total
funds
2022
£
8,467
154
7,197
24,395
26
15,348
2,546
12,837
15,578
11,950
5,488
10,517
9,945
58,070
4,733
6,900
2,042
23,094
705,405
1,833
3,341
1,636
2,237
8,418
432
-
942,589

Page 32

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Support costs have not been separately allocated and disclosed as the Trustees believe they are immaterial to the financial statements.

Included within the above costs are £13,392 (2022: £13,980) in relation to governance costs £9,990 (2022: £11,340) of which is in relation to legal and professional costs and £3,402 (2022: £2,640) in relation to salaries, NI and pensions.

Volunteers contribute towards the activities of the charity. The equivalent cost of the volunteer hours totalled £37,014 (2022: £31,374).

8. Auditors' remuneration

The auditors' remuneration amounts to an auditor fee of £10,000 (2022: £8,325).

9. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2023
£
887,009
51,421
18,421
956,851		 2022
£
666,602
48,498
18,041
733,141

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

2023 2022
No. No.
Employees 34 31

The average headcount expressed as full-time equivalents was 34 (2022: 31).

No employee received remuneration amounting to more than £60,000 in either year

The total employee benefits of the key management personnel of the charity were £54,109 (2022: £50,879)

Page 33

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

10. Trustees' remuneration and expenses

During the year, one Trustee, Denis Tully, (2022: 1) has been paid remuneration from an employment with the Company.

The value of Trustees' remuneration was £46,018 (2022: £43,488). Pension contributions of £2,731 (2022: £2,609) were paid in respect of this trustee. Employers NI contributions paid in respect of this employee totalled £5,361 (2022: £4,782).

During the year ended 31 March 2023, no Trustee expenses have been incurred (2022 - £ Nil ) .

11. Tangible fixed assets

Cost or valuation
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022		 Land and
buildings
£
169,018
-
169,018
85,020
6,119
91,139
77,879
83,998		 Fixtures and
fittings
£
30,099
9,000
39,099
11,965
3,306
15,271
23,828
18,134		 Office
equipment
£
36,192
1,692
37,884
36,192
106
36,298
1,586
-		 Total
£
235,309
10,692
246,001
133,177
9,531
142,708
103,293
102,132

Page 34

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

12. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2023
£
402,671
5,273
198,678
606,622		 2022
£
40,809
649
2,652
44,110

13. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2023
£
23,963
12,183
8,587
30,154
74,887		 2022
£
19,592
11,220
4,344
29,488
64,644

Page 35

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

14. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
WBST
Winter Shelter
Building investigation		 Balance at 1
April 2022
£
50,000
80,000
140,600
270,600		 Income
£
-
-
-
-		 Expenditure
£
(14,657)
-
-
(14,657)		 Transfers
in/out
£
-
-
100,000
100,000		 Balance at
31 March
2023
£
35,343
80,000
240,600
355,943

Designated funds

WBST

The Wellbeing Support team provides an unique and important service to people with severe and multiple disadvantage and is confident in the quality of provision it makes to people vulnerable to homelessness. The designated funds are to underwrite the service while additional funding is applied for.

Winter Shelter

The Winter Shelter is a unique service in Nottingham and is integral to the Winter Plan for the City, providing up to 24 beds for people who would otherwise sleep rough.

Building investigation

In response to the new circumstance which both restrict and promote its traditional emergency respite care service (The Shelter) the board is committed to investigating the possibilities of providing new high quality emergency respite accommodation on its premises. This can only be done by employing specialist professional services that have the competencies to meet professional standards and statutory regulations which are in line with the Board’s commitment to quality and that would capture the confidence of authorities that are gatekeepers to statutory decision making such as planning permission. This expenditure is in line with its duty to provide public benefit and is coherent with its constitution as it believes this initiative will contribute to securing the relevance of the charity in the future.

General funds
General Funds - all funds
Total Unrestricted funds		 Balance at 1
April 2022
£
348,802
619,402		 Income
£
451,573
451,573		 Expenditure
£
(352,890)
(367,547)		 Transfers
in/out
£
(124,161)
(24,161)		 Balance at
31 March
2023
£
323,324
679,267

Page 36

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

14. Statement of funds (continued)

Restricted funds
Allotment
Big Lottery WBST
Defibrillator
Drop In Refurbishment
Healthbus
Trips AFA
Winter Shelter
Counselling
Independent Living Service
Helix
NHS CCG
Culturally Specific Mental
Health Support Service
Single support service
Street support
Night shelter Transformation
Fund
Other
Total of funds		 Balance at 1
April 2022
£
13,023
-
1,338
5,445
7,990
1,090
35,041
-
26,027
-
-
40,798
63,789
-
-
-
194,541
813,943		 Income
£
12,418
36,402
-
-
-
-
144,922
2,000
106,452
335,287
20,000
-
153,382
32,098
10,000
7,264
860,225
1,311,798		 Expenditure
£
(14,087)
(15,444)
-
-
(7,990)
-
(159,335)
-
(85,467)
(334,302)
(12,319)
(27,457)
(116,471)
(8,857)
-
-
(781,729)
(1,149,276)		 Transfers
in/out
£
-
-
-
-
-
-
-
-
-
-
-
24,161
-
-
-
-
24,161
-		 Balance at
31 March
2023
£
11,354
20,958
1,338
5,445
-
1,090
20,628
2,000
47,012
985
7,681
37,502
100,700
23,241
10,000
7,264
297,198
976,465

Page 37

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

14. Statement of funds (continued)

Restricted funds

Winter Shelter

The Winter Shelter provides accommodation for up to 24 people who would otherwise sleep rough over the winter months.

Culturally Specific Mental Health Support Service

The project supports members of minoritized ethnic communities for whom the English language is a barrier and accessing services is therefore a challenge.

Single Support Service

The Single Support Service works with people who sleep rough, or are vulnerable to rough sleeping to access appropriate local services, move away from the streets and into settled accommodation.

I ndependent Living Service

The service provides intensive support to individuals identified as former rough sleepers to support them to achieve and maintain settled accommodation in their own tenancy.

Helix

The Helix project provided easy access respite accommodation for up to five women who were homeless and had experience of domestic abuse.

15. Summary of funds

Summary of funds - current year

Designated funds
General funds
Restricted funds		 Balance at 1
April 2022
£
270,600
348,802
194,541
813,943		 Income
£
-
451,573
860,225
1,311,798		 Expenditure
£
(14,657)
(352,890)
(781,729)
(1,149,276)		 Transfers
in/out
£
100,000
(124,161)
24,161
-		 Balance at
31 March
2023
£
355,943
323,324
297,198
976,465

Page 38

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

16. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior year
Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
2023
Unrestricted
funds
2023
£
£
-
103,293
297,198
650,861
-
(74,887)
297,198
679,267
Restricted
funds
2022
Unrestricted
funds
2022
£
£
-
102,132
194,541
581,914
-
(64,644)
194,541
619,402		 Total
funds
2023
£
103,293
948,059
(74,887)
976,465
Total
funds
2022
£
102,132
776,455
(64,644)
813,943

17. Reconciliation of net movement in funds to net cash flow from operating activities

Net income/expenditure for the year (as per Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Dividends, interests and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash used in operating activities		 2023
£
162,522
9,531
(11,095)
(560,349)
8,080
(391,311)		 2022
£
(147)
15,578
(684)
35,621
(52,905)
(2,537)

Page 39

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

18. Analysis of cash and cash equivalents

2023 2022
£ £
Cash in hand 341,437 732,345

19. Analysis of changes in net debt

Cash at bank and in hand At 1 April
2022
£
732,345
732,345		 Cash flows
£
(390,908)
(390,908)		 At 31 March
2023
£
341,437
341,437

20. Capital commitments

2023 2022
£ £
Contracted for but not provided in these financial statements
Acquisition of tangible fixed assets 185,981 -

21. Pension commitments

The entity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the entity in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £18,421 (2022: £18,041) during the year. This cost is split between restricted and unrestricted funds on the basis of the underlying staff cost. Contributions of £4,017 (2022: £3,231) were payable to the fund at the balance sheet date and are included within creditors.

22. Related party transactions

During the year the charity made the following related party transactions:

Donations of £1,100 (2022: £1,440) were made by trustees with no conditions attached.

Page 40

Registered number: 03798780 Charity number: 1077424

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Company, its Trustees and advisers 1
Trustees' report 2 - 18
Independent auditors' report on the financial statements 19 - 22
Statement of financial activities 23
Balance sheet 24
Statement of cash flows 25
Notes to the financial statements 26 - 40

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023

Trustees Alan Boyden
Victoria Green
Paul Hinchliffe
Martin Mellor
Jacqueline Morris
Richard O'Brien
Clive Sillito
Theo Brown (appointed 27 July 2022)
Graham Bowpitt
Denis Tully
Debbie Webster (resigned 1 March 2023)
Tracy Dickinson (appointed 1 March 2023)
Company registered
number
03798780
Charity registered
number
1077424
Registered office
53-61 Goose Gate
Nottingham
Nottinghamshire
NG1 1FE
Chief executive officer
Denis Tully
Independent auditors
PKF Smith Cooper Audit Limited
Statutory Auditors
2 Lace Market Square
Nottingham
NG1 1PB
Bankers
Virgin Money
11 Smithy Row
Nottingham
NG1 3EJ
Solicitors
Nelsons
Pennine House
8 Stanford Street
Nottingham
NG1 7BQ

Page 1

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

The Trustees present their annual report together with the audited financial statements of the Company for the 1 April 2022 to 31 March 2023. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

General context

The major challenge this year which has cut across all our services is staff recruitment. As exemplified in the general recruitment market Emmanuel House has found it very difficult to recruit staff for a wide range of roles. This has impacted on our data, in some cases reducing the number of people we have been able to work with. It has also meant that in some cases we had to recruit less experienced staff added to which was the need to provide basic training. This recruitment also increased our spend on HR. This alongside an increase in the demand for homelessness services and increase in the wellbeing needs of beneficiaries made for challenging year.

Objectives and activities

a. Our vision and aims

The Charity Emmanuel House Support Centre is established to deliver services for the benefit of homeless and vulnerable adults. The Charity does not and shall not discriminate on the grounds of protected characteristics as described in the Human Rights Commission on any basis in any of its activities on its operations.

The vision for Emmanuel House is to make a positive difference in the lives of people who are homeless, vulnerable to homelessness, to make a valuable and purposeful contribution to the community of Nottingham and the surrounding area and to be of public benefit. Emmanuel House is committed to and has undertaken activates in the past year preventing homelessness, intervening in homelessness and aiding recovery from homelessness. It is an active partner with other statutory and voluntary sector agencies and services that contribute to or have the purpose of eliminating homelessness. Emmanuel House aspires to remain true to its values and to continue evolving to provide quality services unique to the city of Nottingham for people who need them.

We provide diverse and accessible services that meet basic need, providing vulnerable people with the means to be able to make informed decisions about their welfare and take practical steps to overcome issues that have become barriers to moving out of homelessness, or that threaten a return into homelessness. We support people to make positive changes in their lives and our open access drop-in provision and shelter are the only services of their kind in the city. There are no criteria or thresholds that exclude anyone from accessing Emmanuel House. We take a holistic approach to meeting peoples' needs including material, practical, emotional, social and spiritual needs, using a person-centred approach.

To achieve our purposes, our strategy is to:

Page 2

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

There are five overarching outcomes that shape the work pathways:

1. HOME FIRST

4. WELLBEING - PHYSICAL AND PSYCHOLOGICAL

5. FITNESS FOR PURPOSE

Results that flow from this purpose:

Public Benefit Statement

The Board of Trustees consider the work of Emmanuel House to be of Public Benefit to people who are homeless, people at risk of homelessness, people who are vulnerable and have complex needs and the community at large. The Board believes the charity provides a return of investment particularly to Nottingham City, in that, the cost of successfully intervening with someone who is homeless far outweighs the cost to the community of leaving someone homeless which is the charity’s first objective. The charity adds value to the whole homelessness support system in Nottingham through its charitable work, some of which is of no cost to the tax payer or the local Council. It also adds value through its commitment to providing quality services that

Page 3

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

are flexible and responsive to ever changing needs of individuals and to the system at large. It is able to work with beneficiaries that do not qualify for services elsewhere and for many of them, find satisfactory solutions mediated by attention to a person’s humanity and building positive and trustful relationships. The Board is attentive to ensuring the work of the charity is consummate with its Constitution and regularly examines the charity’s financial position ensuring it is secure for the foreseeable future.

Public benefit that flows from this work is:

b. Main objectives and strategies for the year

Going into the year, the impact of Covid remained an on-going dynamic around the re-establishment of routines for beneficiaries and in the recovery of our pre-Covid fiscal yearly pattern. These both created uncertainty in relation to how beneficiaries might respond to services and in relation to our financial income. Within that, our main objectives and strategies for the year were to develop our Culturally Specific Support Service, ensure the continuation of the Wellbeing Support Team (WBST), increase the number of people we support through our drop-in services, increase the diversity representation on the Board and develop the provision of long-term accommodation.

c. Assessment and support plans

Support Workers undertake assessments to understand the needs of beneficiaries to inform the support plan. Where possible the assessments and support plans dovetail with other plans for beneficiaries provided by other services. Support plans are person centred and strengths based, recognizing the skills, knowledge, capabilities and goals of the beneficiary so they can be part of the solution towards achieving positive and sustainable outcomes.

Page 4

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance

a. Our activities and achievements

The year did see a return to more regularised pre-pandemic format of services with the drop-in service becoming established again focusing on case work while outreach services worked with people in a variety of settings, unhindered by restrictions. The Shelter was able to be a more liberal environment providing a more communal structure that benefited the delivery of services and the experience beneficiaries had of the service. Routine and regularity are important facets of services for people who may tend to live chaotic lives to varying degrees so being able to establish consistency was of benefit for everyone concerned. Drop-in services continued to be a vital source of support for people who did not meet statutory thresholds while staff in outreach service experienced a raise in the level of unrealistic expectations.

b. Drop-in Services

Drop-in provision provided services for people who were rough sleeping, homeless, in crisis or had No Recourse to Public Funds (NRPF). The service is in two parts: the provision of basic services such as food, clothing, laundry, access to communication equipment and secondly case work that establishes a person-centred pathway of support with each beneficiary which is then delivered through a partnership between the member of staff and beneficiary. Whilst an appointment system contributes to structuring time and using the resources of staff support is also delivered informally on an ‘as needed’ basis. European nationals continue to access services but the establishment of the Right to Reside and previous work on supporting people to achieve their status has reduced the number of people needing services from within destitution as many people were then entitled to benefits. In the year, fewer individual people came into Emmanuel House while at the same time they accessed more services. Demand for accommodation services was sustained with a significant increase in the number of people accessing the Shelter which provides emergency respite care. This is partly influenced by the continuation of Everybody In during the first quarter when 50 people were accommodated in a hotel.

Data from April 2022-March 2023

Outputs from Drop-in services 22/23 21/22
Total Visits to drop-in 4252 2892
Total individual involved in all services 716 739
Total individual involved in drop-in 581 488
Food provision 2106 1383
Clothing provision 279 493
Showers 296 382
Appointments with support workers 393 533

Page 5

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

Outcomes from across all services 22/23 21/22
Supported Accommodation 65 61
PRS 20 29
Accommodated -other 34 22
City Homes/RSL 8 7
Place of safety 3 8
Shelter 107 73
Emergency 28 24
Reconnection UK 8 6
Reconnection – Outside UK 3 1
Residency status 4 3
Benefits in place 47 38
Obtaining ID 8 9
Registered GP 13 18
Training and education 2 3
Employment 5 7
Volunteering 1 3
Reduced social isolation 89 6

During the year there was the revival of sessions on Tuesday evening provided by Heart Church. This service provides a means of people being able, to access food and social activities contributing to people being able to maintain connection, reducing isolation. The drop-in services function as a hup for many beneficiaries and other services. Mental Health Nurses, Alcohol and Drug services us the Drop-in for in-reach providing a bridge that staff frequently facilitate.

c. Culturally Specific Mental Health Support

Service provision

The service supports people from minoritized communities who are experiencing mental health difficulties and who are homeless or living in unsuitable accommodation in the community. Referrals come from mental health services, communities, health visitors, self-referrals via word of mouth. Challenges faced by this client group have included language, poor literacy, difficulty in navigating health and housing systems. The service works with individuals to break down stigma attached to mental health difficulties and has understanding about cultural barriers to accessing services. A number of people supported were parents with young children living accommodation that was overcrowded or in poor repair. The work has included:

Page 6

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

staying in about repairs that were needed. As she suffers from Sciatica and found it very difficult to walk with a pram, we successfully supported her in applying for a bus pass.

Data

The services supported 18 new people in the year from April 2022 to March 2023 (22 in 21/22) from Moroccan, Pakistani, Mixed Caribbean, Black Caribbean, Black British, Indian, Ghana, and Polish, backgrounds.

d. The Independent Living Support Service

The Independent Living Support Service came on line in September 2021.

Service Aims

The primary aim of the service is to help facilitate the resettlement of rough sleepers and prevent repeat street homelessness by providing support for former rough sleepers who have been rehoused into independent tenancies. Highlighting the service for individuals with new, shared housing within the Private Rented Sector (PRS) but also self-contained PRS accommodation and social housing.

Support Workers build up trust and rapport with the beneficiary and provides assistance with setting-up and settling-in to the new home. Support can continue up to an average of six months to ensure that all support needs are being met within the community so the risk of tenancy failure and a return to rough sleeping is minimised.

The service continues to provide a retained point of contact for service users to get in touch again if they are experiencing issues that may ultimately jeopardise their tenancy. This includes regular wellbeing checks for beneficiaries who have exited support.

Page 7

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

Service Objectives

The service:

Assessment and Support Plans

Support Workers undertake assessments to understand the needs of beneficiaries to inform the support plan. Where possible the assessments and support plans dovetail with other plans for the beneficiaries provided by other services. Support plans are person centered and strengths based, recognizing the skills, knowledge, capabilities and goals of the beneficiary so they can be part of the solution towards achieving positive sustainable outcomes.

Data

In the year the service supported 104 people.

e. The Night Shelter

Night Shelter provision

We were able to open on 17th October 2022, slightly earlier than last season, and remained open until 10th April 2023, making 25 weeks in total. The only other significant difference was the more relaxed public health environment that pertained this season that enabled us to accommodate guests at a slightly greater density than the six per room last season. The change in Government funding away from shred accommodation to single room provision omitted the project form applying for funding. The project was funded totally from funds raised.

We are grateful to Nottingham University for making the facilities of Red Court available for a second season. The partnership with the University of Nottingham has yet again been excellent. Emmanuel House is indebted to the University for providing a building in which we were able to accommodate 107 people in emergency respite accommodation, The Winter Shelter. Each night we accommodated an average of 22 people. We provided 3,922 bed nights and supported 58 people into more secure accommodation options.

Page 8

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

Shelter guests accommodated on the university campus

Guest group Winter Shelter
22-23		 Winter Shelter
21-22
Guests who stayed at least one night 107 72
Number of bed-nights 3,922 2,067
Average bed-nights per week 157 103
Average stay (nights) 37 29
Women guests 20 10

Firstly, the nightly accommodation on the campus returned to something like the level that used to be experienced at the standard winter shelter prior to Covid. Secondly, guests on average did not stay as long as they had done in the Hotel during Everybody In.. The Everyone In scheme attracted many homeless people with whom services had struggled to engage for years but its appeal reflected a mixture of contrasting motives, from the attractive quality of the accommodation to a deterrent fear of the virus. Although these factors still applied at is location on the university site, more move-on alternatives became available. Thirdly, the proportion of women guests declined somewhat, but we were not aware of women being deterred by lack of effective gender segregation as used to be the case when the shelter was located in one open area. Proportionately more women have sought refuge at the shelter. We were able to accommodate guests at a 50% higher density than last season owing to the relaxation of public health restrictions. We have accommodated an average of 22 guests per night compared with 15 during last season. This greater level of provision has inevitably placed increased strain on staff and other resources and accommodated a larger number of guests in total than last season. The average stay has been slightly longer, reflecting the challenges of securing move-on accommodation in an increasingly unaccommodating environment.

f. Wellbeing Support Team

The Wellbeing Support Team started working with homeless people in Nottingham in January 2018. It follows on from the work of a previous project, the Multiple Needs Support Team, which was funded by the Big Lottery from 2014-17.

The team works with homeless people who have mental health support needs alongside a number of other support needs, often referred to as ‘multiple needs’. The team’s approach is based on meeting people, building trust, and working in a person-centred way that supports people to access services and make changes in their lives at their own pace. The team consists of three Wellbeing Support Workers.

Aims

Lottery Funding for this provision ended and the Board of Trustees agreed to underwrite expenditure for the service while an application for continuation funding to the Lottery was submitted along with appeals to other Trust funds. At the same time some staff left the service reducing its capacity but nevertheless it continued to provide support that is not available through other services city-wide.

Data

In the year 2021-22 the WBST supported 45 individuals. From April 22 – March 23 the WBST supported 23 people (45 2021/22). The service only had one member of staff for most of the year while additional funding was sought.

Page 9

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

g. Single Support Service

The Single Support Service provided an early point of contact for rough sleepers including a comprehensive assessment of their needs and their own tailored and personalised Support Action Plan, which identified obstacles to engagement and independent living. Support plans also accounted for the strengths and goals of each person accessing the service and how these could be harnessed in accordance with Psychologically Informed Environment (PIE) principles. The service adopted a multi-disciplinary approach with a focus on coordinating support.

The Single Support Service worked with health providers (GP’s, community providers and secondary care) to ensure that assertive outreach and flexible treatment for people with multiple complex needs (particularly rough sleepers) was coordinated, consistent and with continuity in place to avoid reliance on individual health care professionals.

Aims and Objectives

The aim of the Single Support Service is to provide intensive support to individuals who are rough sleeping or persistent rough sleepers and who are recognised as having complex needs.

The service provided a single support offer and assisted individuals identified as rough sleepers to acquire and sustain independent accommodation through the provision of flexible, proactive, timely, targeted and effective support.

In the previous year the Navigators responded to changes in service delivery in relation to COVID-19 Pandemic instructions, adopting a flexible approach to delivering support and utilising active outreach in response to the pandemic including offering telephone support and engagement at emergency accommodation provision to meet the health, well-being and safety of rough sleepers and staff. These arrangements were sustained for some months into this year but in the course of time tapered out with services providing face to face support.

Nature of support

Navigators provided support for:

Data

In the year the team supported 73 people (76 in 21/22).

Page 10

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

h. Helix project

Funded by the Department for Leveling Up Housing and Communities the Helix project provided accommodation for up to five women at any one time who experienced domestic abuse and or violence and who were homeless. The project was delivered through a partnership between Emmanuel House (homelessness), Juno Women’s Aid (domestic abuse) and Nottingham City Homes (housing management). Access to the accommodation was low threshold. It enabled women with very high needs to easily access accommodation without the necessity of complex and involved registration processes. It is worth of note that the women who accessed the provision had no previous contact with women’s domestic abuse services.

Data

Number of women supported 33.

Engagement with Support Services

Health services (GP, HHT, dentist, opticians) 33
Drugs and Alcohol Services (NRN, Clean Slate) 24
Counselling services 12
Sex workers support (POW)/Jericho Road 16
DA Support (Juno) 30
Probation 22
Benefits/financial support 33
Housing advise/support 33

i. Mental Health Outreach (County)

Aims and objectives of service

The contract with NHS Nottingham and Nottinghamshire CCG was renewed in July 2021.

The service aims to support the mental health needs of adults who are homeless in Nottinghamshire, who are not receiving a service from statutory health services such as primary care or mental health services. The service provided time-limited support to enable people to engage with mainstream mental health services.

The service’s objectives included:

Page 11

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

Service description/care pathway

The service provides physical presence at appropriate venues to meet the needs of individuals with housing connection to South County boroughs and continuity of support and undertook risk assessments, strength based personalised support plans to identify areas where physical or mental health support was needed;

Face to face support was in the form of assertive outreach and delivered in a range of settings that are flexible to the individual including street based, community and housing. The service provided practical support to liaise with wider health, social care and housing agencies on behalf or with beneficiaries to maximise their ability to access services and achieve their goals across a range of areas (e.g. telephone GP Practice with prescribing query, accompany to mental health service appointment or support to complete housing or benefits documentation). The worker took an active role in multi-agency meeting (e.g., rough sleeper action groups, MARAC domestic abuse). The service was provided to individuals who were at risk of rough sleeping with a particular focus on individuals who experienced Severe Multiple Disadvantage.

Data

In 22-23 17 people were supported in the first three quarters. This service was impacted by staff reduction. (38 2021/22)

j. Volunteering

Volunteering always has been and remains a mainstay of the charity. While number of people volunteering has not returned to pre-pandemic levels there was an increase in the number of volunteer hours offered to Emmanuel House despite there being fewer people volunteering. The Board is very grateful to everyone who volunteers in Emmanuel House without which the charity would be significantly diminished. Volunteers do not only deliver on tasks. They add qualities to the beneficiaries’ experience of services, by engaging with them, undertaking numerous tasks, they free up staff time to focus on providing support. Yet again the shop volunteers broke the record for the amount raised through the charity shop; money essential to funding services and balancing our annual income and expenditure. Volunteers also cook meals, support administration and with numerous other tasks. The data below does not include the many companies that arrive with teams of people for particularly volunteering days. It is evident from feedback from these teams that it is as important to them to learn about homelessness and its impact on people as it is to undertake their tasks. We are grateful to them all.

Data

• Number: of volunteers 85 (103 21/22) • Roles: Admin 158 hrs (273 21/22) Charity Shop 2636 hrs (2495 21/22) Kitchen 744 hrs (689 21/22) • Total volunteer hours: 4032 (3597 21/22) hrs

k. Fundraising

Unquestionably this was an uncertain year as the impact of the pandemic remained potent in the general economic environment. There were warnings from national umbrella organisations that nationally charities would struggle to sustain their income from financial donations with 1 in 7 people ceasing to give to charities. In the event our funding was sustained as many new people signed up to donate regularly. In addition, businesses, faith and community groups also donated. Marketing, communication and fundraising are considered an up-front activity in which the Board invests robust resources. This has resulted in excellent ongoing media communication with the community and supporters. This is evidenced in a general search for ‘homelessness charity Nottingham’ when Emmanuel House comes top of a search engine list. Our profile directly encourages individuals and organisations to engage with the charity often organising fundraising events, arranging to visit and see the work first hand. Through our communication we offer a range of activities and opportunities for all ages to ‘do something about homelessness’ which is a question people often ask.

Page 12

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance (continued)

Future development of Emmanual House building and services

The Board of Trustees has taken note of the desire of the Department for Levelling Up Housing and communities that communal shelter provision should transform to single room accommodation. The Trustees agree with this in principle; that all people should be offered appropriate high-quality accommodation. This is also consummate with the values of Emmanuel House. In responding to this ambition, the Trustees looked for possible premises in the city that the existing shelter provision might move to. Such buildings are extremely scarce and found to be unobtainable so the Trustees decided to embark on changing two floors of its premises on Goose Gate, Nottingham into 20 rooms of accommodation. In the year plans were drawn up, costed and approved. We are waiting for a decision from Nottingham City Council about our rent and lease before launching a funding campaign to raise £2M. In this year we received a legacy which will be dedicated to commencing the first stage of the conversion by replacing all our windows early next financial year.

Board developments

In the year the Board improved its capacity in recruiting two new members recognising that it had a gap in experience and recruited one new female member with lived experience of homelessness and one new member with skills, knowledge and experience of developing and managing accommodation for vulnerable adults. In addition, one of the members is from a minoritised community background.

Financial review

a. Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Page 13

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

b. Financial statement

Our total income for this year of £1,311,798 is the largest total of income in the charity’s history indicating the growth in the charity which has been continuous over the past five years. The Board of Trustees is pleased to report an excess of income over expenditure (£162,522) give what has been up until the beginning of this financial year an uncertain time as we continue to emerge from the shadow of Covid. Indications in this year show that we have, at least for this twelve-month period, returned to the more familiar pattern of income. However, the excess in income is largely due to an unexpected large legacy of £100,000 but the outstanding balance of £62,522 does indicate a positive result for our income.

Donations and legacies are up by 29% to £580,261. Our total unrestricted funds increased by 18% from £369,470 in 2022 to £451,573, essential to sustaining the viability of our core work for which we do not receive statutory funding. We are grateful to the many supporters, individuals, community groups, businesses and trust funds who remined committed to, or chose to support Emmanuel House for the first time this past year. All income streams from donations from business, faith and community groups increased. While income from donation from individuals is slightly down we nevertheless consider this to be a good performance given national forecasts in the reduction of donations to charities over the year. We experienced a pattern of some donors ceasing to give or reducing their donations while others donated regularly for the first time.

The Trustees are grateful to all our volunteers who contributes in so many ways. Particular thanks to our charity shop volunteers who brought in an additional 3,434 on the previous year totally this year 34,832.

We are grateful to the many trust funds who support our work, the majority of which are restricted to funding the Winter Shelter.

Two particular changes to our income are that while we have lost rental income (circa £14,000) because the tenants moved to new premises and we have planned building work on the floor we have received greater income from bank interest of £11,095.

Our expenditure was £1,149,276 and increase of £206,688 on the previous year.

Our largest area of expenditure is on staff salaries and pensions of £768, 265 which is 67% of our total demonstrating that our staff are our most important asset. However, our spend on agency staff of £185,721 from restricted funds, reflects the challenge we have had this year of recruiting staff, a challenge which is in the sector locally. No longer are we competing with similar agencies but with larger business organisations that can afford higher salaries. Our spend on legal and professional was down by £18,201 which was predominantly due to the reduction in the need for HR services.

Our overall expenditure increased by 18% on the previous year expressed through mainly moderate increases in expenditure in the previous year which the Board considers to be a reasonable performance given inflationary pressures. We were able to avoid the major increases in utility price increase because we had outstanding contracts.

While we the charity has had a good financial performance, the Trustees remain caution because, as we emerge from the disturbance and drag of Covid, there are nevertheless continuing challenges. Inflation, the lack of supply in the employment market and the continuing risk of donor fatigue around homelessness all remain issues of which the Board is aware. For this year the Balance Sheet is in a heathy position. Our unrestricted funds amount to £679,267 an increase of £59,865 on the previous year. Our liquid unrestricted funds are £575,974 an increase on the previous year of £82,871.

The Board has reserved £250,000 to account for six months running costs of the charity and designated £80,000 towards the cost of replacing the passenger lift.

Page 14

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

c. Risk

The Board exercises its duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud or error. For example, roles are designated with allocated and separated responsibilities. The Board recognises there are risks to which the charity is exposed and have systems in place to mitigate those risks. For example, it reviews its Finance Control Police annually, has in place risk assessments for example around venues, activities, staff and beneficiary welfare.

d. Principal Risks and uncertainties

Recruitment and retention of staff: The charity faces the same market forces in the community as other charities and businesses as it finds itself in direct competition for staff. People who traditionally have worked in the voluntary sector for the satisfaction of machining a difference in society have been forced for economic reasons to apply for jobs with commercial higher waged employers.

Risk mitigation: the Board has attended to providing an uplift in salaries that brings the charities salaries in line with local rates of pay. There has been continuous review and assessment of best outlets for advertising and implementation of flexible application processes. The organistion will attention to the welfare of staff ensuring, where appropriate, reasonable adjustments are made to enable staff receive fulfilment through their job roles.

Financial sustainability: Although there is evidence that our income has returned to the pre-pandemic fiscal pattern the Trustees recognise the continuing tentative financial environment that the general population finds itself in. The coming year may see a reduction in the delivery of statutory contracts as two are up for procurement and another will end. It is anticipated that there will be a decrease in income because of this. These dynamics together, represents a degree of uncertainty for its income for the following year with the additional challenge of predicting its future income.

Risk mitigation: The Trustees recognise the uplift in the profile of the charity in Nottingham. Resources will continue to be invested in our Marketing and Fundraising team through which come many enquiries about engaging with the charity and making financial donations. The CEO will continue to assess how Emmanuel House can offer services the that are relevant to beneficiaries but are not provided by the wider system that will be a source of income for the charity and facilitate applications for funding.

Future role and relevance of the charity in the sector: The environment in which Emmanuel House delivers its services has changed significantly over the past eighteen months. Staff are dealing with additional challenges from beneficiaries as presentation often include high levels of severe and multiple disadvantages, including mental health. Case work is complex and resources, especially in relation to accommodation solutions are significantly lessened due to a number of socioeconomic circumstances. In addition, there are likely to be future personnel changes that will impact on the direction of the charity.

Risk mitigation: The Board reviews the staffing resources that are needed to sustain the charity’s quality services. It will undertake a further review that will attend particularly to succession planning, particularly accounting for the development of accommodation provision and all that involves.

e. Reserves policy

The Board is retaining six months reserves (£250,000) which is reviewed on a six monthly basis.

Structure, governance and management

Page 15

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Structure, governance and management (continued)

a. Constitution

Emmanuel House Support Centre is a registered charity and company limited by guarantee and was set up by a Trust deed.

The company was incorporated on 30th June 1999 and registered as a charity on November 1976 under the name of Emmanuel House Day Centre. The name was changed by a resolution of the members on 7th August 2019 and relevant filings made at Companies House and the Charity Commission shortly thereafter.

b. Methods of appointment or election of Trustees

Nominations for Trustees are considered by the Board and interviewed by the Chair. They attend as an observer and there is agreement about their suitability amongst Trustees they are voted on as a Trustee formally at the AGM or subsequent Board meeting.

c. Organisational structure and decision-making policies

The Board of Trustees govern the charity, attending to its legal and financial obligations. The Chair manages the CEO who in turn manages four managers who oversee distinct domains of work. Decision making in the charity is demarcated according to the nature of decisions. The Board of Trustees met four times in the year. The Finance Sub group met five times. The Marketing and Fundraising Sub group met three times. The Health and Safety Sub Group met four times. The Winter Shelter Sub-group met three times. The Equality Diversity and Inclusion group met 5 times in the year. The sub groups provide written reports.

The Board takes decisions on the strategic and financial direction of the charity taking account of information given it by the CEO. The CEO makes decisions on approval of budgetary expenditure and priorities about the direction of the charity and day to day operational matters. Managers made decisions relating to their job domains as to support staff.

d. Policies and procedures for induction and training of trustees

When Trustees are appointed a comprehensive handbook is provided for them containing background information, policies and procedures. Trustees are able to access an induction visit to Emmanuel House, including meeting the staff and volunteers.

e. Pay policy for key management personnel

Pay is set according to the level of roles in the organisation which in the main are: CEO, Manager, Senior Support Worker and officer, support worker with specialism and support worker. Salaries have been reviewed so that there is no discrimination on characteristics other than the job description and terms and conditions relating to the job. Emmanuel House salaries in comparison to other similar roles advertised in the market are neither excessively high or low but are mid range.

f. Financial risk management

The Trustees have assessed the major risks to which the Company is exposed, in particular those related to the operations and finances of the Company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Page 16

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Plans for future periods

Culturally Specific Mental Health Support

Drop-in services

Develop accommodation

Night Shelter

Premises

Welbeing Support Team

Contracted services

Page 17

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Company 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).

Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

Auditors

The auditors, PKF Smith Cooper Audit Limited, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.

Approved by order of the members of the board of Trustees and signed on their behalf by:

_____ _______ Clive Sillito Martin Mellor

Date:

Page 18

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF EMMANUEL HOUSE SUPPORT CENTRE

Opinion

We have audited the financial statements of Emmanuel House Support Centre (the 'charitable company') for the year ended 31 March 2023 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, 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 Auditors' 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 United Kingdom, including the Financial Reporting Council'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 charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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

Page 19

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF EMMANUEL HOUSE SUPPORT CENTRE (CONTINUED)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 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 charitable company's 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 charitable company or to cease operations, or have no realistic alternative but to do so.

Page 20

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF EMMANUEL HOUSE SUPPORT CENTRE (CONTINUED)

Auditors' responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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 Auditors' 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charity and industry, key laws and regulations that we identified included:

- Charities SORP

We identified that the principal risk of fraud or non compliance with laws and regulations related to:

We focused on those areas that could give rise to a material misstatement in the Charity financial statements.

Our procedures included, but were not limited to:

It is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud.

Page 21

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF EMMANUEL HOUSE SUPPORT CENTRE (CONTINUED)

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees 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.

PKF Smith Cooper Audit Limited

Statutory Auditors 2 Lace Market Square Nottingham NG1 1PB

Date:

PKF Smith Cooper Audit Limited are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

Page 22

EMMANUEL HOUSE SUPPORT CENTRE

(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
2
Charitable activities
3
Other trading activities
5
Investments
6
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure)
Transfers between funds
14
Total transfers
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2023
£
186,208
674,017
-
-
860,225
781,729
781,729
78,496
24,161
24,161
102,657
194,541
102,657
297,198		 Unrestricted
funds
2023
£
394,053
7,600
38,825
11,095
451,573
367,547
367,547
84,026
(24,161)
(24,161)
59,865
619,402
59,865
679,267		 Total
funds
2023
£
580,261
681,617
38,825
11,095
1,311,798
1,149,276
1,149,276
162,522
-
-
162,522
813,943
162,522
976,465		 Total
funds
2022
£
414,506
481,681
45,570
684
942,441
942,588
942,588
(147)
-
-
(147)
814,090
(147)
813,943

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 26 to 40 form part of these financial statements.

Page 23

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) REGISTERED NUMBER: 03798780

BALANCE SHEET AS AT 31 MARCH 2023

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
13
Net current assets
Total net assets
Charity funds
Restricted funds
14
Unrestricted funds
14
Total funds		 606,622
341,437
948,059
(74,887)		 2023
£
103,293
873,172
976,465
297,198
679,267
976,465		 44,110
732,345
776,455
(64,644)		 2022
£
102,132
711,811
813,943
194,541
619,402
813,943

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

However, an audit is required at the request of the Trustees in accordance with section 144 of the Charities Act 2011.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

Clive Sillito

Date:

The notes on pages 26 to 40 form part of these financial statements.

Page 24

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Interest receivable and similar income
Purchase of tangible fixed assets
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2023
£
(391,311)
11,095
(10,692)
403
(390,908)
732,345
341,437		 2022
£
(2,537)
684
(2,280)
(1,596)
(4,133)
736,478
732,345

The notes on pages 26 to 40 form part of these financial statements

Page 25

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies

1.1 Basis of preparation of financial statements

Emmanuel House Support Centre is a private company limited by guarantee and incorporated in England within the United Kingdom. The address of the registered office is given in the company information of these financial statements. The company's registration number is 03798780 and the charity registration number is 1077424.

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Emmanuel House Support Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are presented in sterling, which is the functional currency of the company and the financial statements are presented to the nearest £1.

The significant accounting policies have been applied in the preparation of these financial statements are set out below.

1.2 Company status

The company is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

1.3 Going concern

The financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Page 26

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies (continued)

1.4 Income

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

1.5 Government grants

Grants are included in the Statement of Financial Activies on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of meeting any performance related conditions there is not unconditional entitlement to the income and its recognition is deferred and included in creditors as deferred income until the performance-related conditions are met. Where entitlement occurs before income is received, the income is accrued.

1.6 Interest receivable

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

1.7 Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Page 27

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies (continued)

1.8 Tangible fixed assets and depreciation

Indivdual fixed assets costing £1,000 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impariment losses.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

1.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.11 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

1.12 Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.13 Pensions

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

Page 28

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies (continued)

1.14 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

2. Income from donations and legacies

Donations and legacies
Gift aid recovered		 Restricted
funds
2023
Unrestricted
funds
2023
£
£
186,208
366,041
-
28,012
186,208
394,053		 Total
funds
2023
£
552,249
28,012
580,261		 Total
funds
2022
£
384,664
29,842
414,506

3. Income from charitable activities

Grants
Contracts		 Restricted
funds
2023
Unrestricted
funds
2023
£
£
652,622
-
21,395
7,600
674,017
7,600		 Total
funds
2023
£
652,622
28,995
681,617		 Total
funds
2022
£
443,966
37,715
481,681

Page 29

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

4. Grants & donations

Restricted Unrestricted Total Total
funds funds funds funds
2023 2023 2023 2022
£ £ £ £
Big Lottery (WBST) 36,402 - 36,402 -
Individuals 4,677 145,400 150,077 158,454
Nottingham City Council 538,944 - 538,944 425,060
Faith Groups & Churches 8,441 23,747 32,188 25,423
Nottinham City homes Registered Provider
Limited 37,791 - 37,791 -
The Forman Hardy Charitable Trust 10,000 20,000 30,000 20,000
Community Groups 2,750 20,757 23,507 14,780
Businesses 29,226 40,431 69,657 37,652
The Jessie Spencer Trust 5,000 - 5,000 10,000
The 29th May 1961 Charitable Trust 5,000 - 5,000 -
The Fifty Fund - - - 7,175
B&Q Foundation 5,000 - 5,000 -
Albert Hunt Trust 7,000 - 7,000 7,000
Funeral and Legacies - 100,000 100,000 42,230
The Gordon Trust 1,000 - 1,000 -
D'Oyly Carte Trust 3,418 - 3,418 -
Mary Magdalen Foundation - 12,729 12,729 -
Winifred Eileen Kemp Trust 7,000 - 7,000 5,000
The Helen Jean Cope Charity 1,000 - 1,000 1,000
Lloyds Bank Foundation - - - 76
Mary Robertson Trust - 3,000 3,000 3,000
The Thomas Farr Charity 5,000 - 5,000 -
Souter Charitable Trust 3,000 - 3,000 3,000
Sir John Eastwood Foundation 3,000 - 3,000 3,000
The Beatrice Laing Trust - - - 2,500
The Mary Potter Convent Hospital Trust 1,000 - 1,000 -
Enterprise Rent a Car - - - 1,500
CLA Charitable Trust 4,000 - 4,000 -
Juno Women's Aid 25,142 - 25,142 -
JN Derbyshire Trust 2,000 - 2,000 2,000
The Lady Hind Trust 15,000 - 15,000 9,500
St Lazarus Charitable Trust - - - 500
St Mary's Relief in Need Charity 250 - 250 500
The Jones 1986 Charitable Trust 50,000 - 50,000 25,000
Mazars Charitable Trust - - - 375
Thomas Farr Charity - - - 3,000
Alex Ferry Foundation 5,000 - 5,000 2,000

Page 30

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
National Emergencies Trust
-
-
Severn Trent Community Fund
-
-
Nineveh Charitable Trust
-
-
The Labone Charitable Foundation
500
-
Samuel Fox Foundation
15,000
-
Nottingham Community and Voluntary Service
-
-
Other income
7,264
-
Other government grant
-
-
838,805
366,064		 -
-
-
500
15,000
-
7,264
-
1,204,869		 5,000
9,999
3,000
-
-
562
562
344
829,192
5.
Income from other trading activities
Income from fundraising events
Unrestricted
funds
2023
£
Fundraising events
330
Income from non charitable trading activities
Unrestricted
funds
2023
£
Trading income
34,832
Property rental income
3,663
38,495
6.
Investment income		 Total
funds
2023
£
330
Total
funds
2023
£
34,832
3,663
38,495		 Total
funds
2022
£
-
Total
funds
2022
£
31,398
14,172
45,570
Unrestricted Total Total
funds funds funds
2023 2023 2022
£ £ £
Interest receivable on bank deposits 11,095 11,095 684

Page 31

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

7. Analysis of expenditure on charitable activities

Accommodation Costs
Activities
Administration
Agency staff
Bank charges
Beneficiary costs
Charity shop costs
Cleaning
Depreciation
Equipment
Insurance
IT and telephone costs
Kitchen costs
Legal and professional
Mobile phones
Publicity and marketing
Recruitment
Repairs and maintenance
Salaries, NI and pensions
Staff training
Staff travel and subsistence
Subscriptions
Sundry expenses
Utilities
Volunteer costs
Service transfer
Total 2022		 Restricted
funds
2023
Unrestricted
funds
2023
£
£
8,496
-
149
-
475
8,359
185,721
-
-
157
19,907
3,289
-
2,674
1,813
12,688
-
9,531
3,774
650
203
5,106
2,329
14,069
6,463
3,270
874
38,995
2,762
2,797
3,721
7,258
1,134
-
5,194
3,460
442,123
326,142
14
1,032
2,594
270
-
3,093
126
1,941
-
9,683
4
530
7,990
-
695,866
454,994
588,292
354,297		 Total
funds
2023
£
8,496
149
8,834
185,721
157
23,196
2,674
14,501
9,531
4,424
5,309
16,398
9,733
39,869
5,559
10,979
1,134
8,654
768,265
1,046
2,864
3,093
2,067
9,683
534
7,990
1,150,860
942,589		 Total
funds
2022
£
8,467
154
7,197
24,395
26
15,348
2,546
12,837
15,578
11,950
5,488
10,517
9,945
58,070
4,733
6,900
2,042
23,094
705,405
1,833
3,341
1,636
2,237
8,418
432
-
942,589

Page 32

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Support costs have not been separately allocated and disclosed as the Trustees believe they are immaterial to the financial statements.

Included within the above costs are £13,392 (2022: £13,980) in relation to governance costs £9,990 (2022: £11,340) of which is in relation to legal and professional costs and £3,402 (2022: £2,640) in relation to salaries, NI and pensions.

Volunteers contribute towards the activities of the charity. The equivalent cost of the volunteer hours totalled £37,014 (2022: £31,374).

8. Auditors' remuneration

The auditors' remuneration amounts to an auditor fee of £10,000 (2022: £8,325).

9. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2023
£
887,009
51,421
18,421
956,851		 2022
£
666,602
48,498
18,041
733,141

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

2023 2022
No. No.
Employees 34 31

The average headcount expressed as full-time equivalents was 34 (2022: 31).

No employee received remuneration amounting to more than £60,000 in either year

The total employee benefits of the key management personnel of the charity were £54,109 (2022: £50,879)

Page 33

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

10. Trustees' remuneration and expenses

During the year, one Trustee, Denis Tully, (2022: 1) has been paid remuneration from an employment with the Company.

The value of Trustees' remuneration was £46,018 (2022: £43,488). Pension contributions of £2,731 (2022: £2,609) were paid in respect of this trustee. Employers NI contributions paid in respect of this employee totalled £5,361 (2022: £4,782).

During the year ended 31 March 2023, no Trustee expenses have been incurred (2022 - £ Nil ) .

11. Tangible fixed assets

Cost or valuation
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022		 Land and
buildings
£
169,018
-
169,018
85,020
6,119
91,139
77,879
83,998		 Fixtures and
fittings
£
30,099
9,000
39,099
11,965
3,306
15,271
23,828
18,134		 Office
equipment
£
36,192
1,692
37,884
36,192
106
36,298
1,586
-		 Total
£
235,309
10,692
246,001
133,177
9,531
142,708
103,293
102,132

Page 34

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

12. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2023
£
402,671
5,273
198,678
606,622		 2022
£
40,809
649
2,652
44,110

13. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2023
£
23,963
12,183
8,587
30,154
74,887		 2022
£
19,592
11,220
4,344
29,488
64,644

Page 35

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

14. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
WBST
Winter Shelter
Building investigation		 Balance at 1
April 2022
£
50,000
80,000
140,600
270,600		 Income
£
-
-
-
-		 Expenditure
£
(14,657)
-
-
(14,657)		 Transfers
in/out
£
-
-
100,000
100,000		 Balance at
31 March
2023
£
35,343
80,000
240,600
355,943

Designated funds

WBST

The Wellbeing Support team provides an unique and important service to people with severe and multiple disadvantage and is confident in the quality of provision it makes to people vulnerable to homelessness. The designated funds are to underwrite the service while additional funding is applied for.

Winter Shelter

The Winter Shelter is a unique service in Nottingham and is integral to the Winter Plan for the City, providing up to 24 beds for people who would otherwise sleep rough.

Building investigation

In response to the new circumstance which both restrict and promote its traditional emergency respite care service (The Shelter) the board is committed to investigating the possibilities of providing new high quality emergency respite accommodation on its premises. This can only be done by employing specialist professional services that have the competencies to meet professional standards and statutory regulations which are in line with the Board’s commitment to quality and that would capture the confidence of authorities that are gatekeepers to statutory decision making such as planning permission. This expenditure is in line with its duty to provide public benefit and is coherent with its constitution as it believes this initiative will contribute to securing the relevance of the charity in the future.

General funds
General Funds - all funds
Total Unrestricted funds		 Balance at 1
April 2022
£
348,802
619,402		 Income
£
451,573
451,573		 Expenditure
£
(352,890)
(367,547)		 Transfers
in/out
£
(124,161)
(24,161)		 Balance at
31 March
2023
£
323,324
679,267

Page 36

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

14. Statement of funds (continued)

Restricted funds
Allotment
Big Lottery WBST
Defibrillator
Drop In Refurbishment
Healthbus
Trips AFA
Winter Shelter
Counselling
Independent Living Service
Helix
NHS CCG
Culturally Specific Mental
Health Support Service
Single support service
Street support
Night shelter Transformation
Fund
Other
Total of funds		 Balance at 1
April 2022
£
13,023
-
1,338
5,445
7,990
1,090
35,041
-
26,027
-
-
40,798
63,789
-
-
-
194,541
813,943		 Income
£
12,418
36,402
-
-
-
-
144,922
2,000
106,452
335,287
20,000
-
153,382
32,098
10,000
7,264
860,225
1,311,798		 Expenditure
£
(14,087)
(15,444)
-
-
(7,990)
-
(159,335)
-
(85,467)
(334,302)
(12,319)
(27,457)
(116,471)
(8,857)
-
-
(781,729)
(1,149,276)		 Transfers
in/out
£
-
-
-
-
-
-
-
-
-
-
-
24,161
-
-
-
-
24,161
-		 Balance at
31 March
2023
£
11,354
20,958
1,338
5,445
-
1,090
20,628
2,000
47,012
985
7,681
37,502
100,700
23,241
10,000
7,264
297,198
976,465

Page 37

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

14. Statement of funds (continued)

Restricted funds

Winter Shelter

The Winter Shelter provides accommodation for up to 24 people who would otherwise sleep rough over the winter months.

Culturally Specific Mental Health Support Service

The project supports members of minoritized ethnic communities for whom the English language is a barrier and accessing services is therefore a challenge.

Single Support Service

The Single Support Service works with people who sleep rough, or are vulnerable to rough sleeping to access appropriate local services, move away from the streets and into settled accommodation.

I ndependent Living Service

The service provides intensive support to individuals identified as former rough sleepers to support them to achieve and maintain settled accommodation in their own tenancy.

Helix

The Helix project provided easy access respite accommodation for up to five women who were homeless and had experience of domestic abuse.

15. Summary of funds

Summary of funds - current year

Designated funds
General funds
Restricted funds		 Balance at 1
April 2022
£
270,600
348,802
194,541
813,943		 Income
£
-
451,573
860,225
1,311,798		 Expenditure
£
(14,657)
(352,890)
(781,729)
(1,149,276)		 Transfers
in/out
£
100,000
(124,161)
24,161
-		 Balance at
31 March
2023
£
355,943
323,324
297,198
976,465

Page 38

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

16. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior year
Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
2023
Unrestricted
funds
2023
£
£
-
103,293
297,198
650,861
-
(74,887)
297,198
679,267
Restricted
funds
2022
Unrestricted
funds
2022
£
£
-
102,132
194,541
581,914
-
(64,644)
194,541
619,402		 Total
funds
2023
£
103,293
948,059
(74,887)
976,465
Total
funds
2022
£
102,132
776,455
(64,644)
813,943

17. Reconciliation of net movement in funds to net cash flow from operating activities

Net income/expenditure for the year (as per Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Dividends, interests and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash used in operating activities		 2023
£
162,522
9,531
(11,095)
(560,349)
8,080
(391,311)		 2022
£
(147)
15,578
(684)
35,621
(52,905)
(2,537)

Page 39

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

18. Analysis of cash and cash equivalents

2023 2022
£ £
Cash in hand 341,437 732,345

19. Analysis of changes in net debt

Cash at bank and in hand At 1 April
2022
£
732,345
732,345		 Cash flows
£
(390,908)
(390,908)		 At 31 March
2023
£
341,437
341,437

20. Capital commitments

2023 2022
£ £
Contracted for but not provided in these financial statements
Acquisition of tangible fixed assets 185,981 -

21. Pension commitments

The entity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the entity in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £18,421 (2022: £18,041) during the year. This cost is split between restricted and unrestricted funds on the basis of the underlying staff cost. Contributions of £4,017 (2022: £3,231) were payable to the fund at the balance sheet date and are included within creditors.

22. Related party transactions

During the year the charity made the following related party transactions:

Donations of £1,100 (2022: £1,440) were made by trustees with no conditions attached.

Page 40

Emmanuel House Support Centre Audit Findings Report

Year ended 31 March 2023

LOCAL KNOWLEDGE, GLOBAL EXPERTISE

Contents

1. Introduction ................................................................................................................................... 2 2. Audit summary and significant risks ........................................................................................... 3 3. Key matters arising during the course of the audit..................................................................... 5 4. Summary of misstatements .......................................................................................................... 7 5. Related party transactions ............................................................................................................ 8 6. Outstanding matters ..................................................................................................................... 9 7. Ethical considerations ................................................................................................................ 10 8. Fraud, error, laws and regulations ............................................................................................. 11 9. Internal controls .......................................................................................................................... 12

This report has been prepared for the sole use of the directors and must not be shown to third parties without our prior consent. No responsibilities are accepted by PKF Smith Cooper Audit Limited towards any party acting or refraining from action as a result of this report.

AUDIT FINDINGS REPORT

1

1. Introduction

The purpose of this report is to provide management and those charged with governance of Emmanuel House Support Centre an update on the key points from our audit of the financial statements for the year ended 31 March 2023 including our conclusions on the key issues and risks identified at the planning stage. This report focuses on those areas that are significant to those charged with governance as required by International Standard in Auditing (UK & Ireland) 260.

We are responsible for forming and expressing an opinion on the statutory financial statements.

The matters dealt with in this report came to our attention during the course of our normal audit procedures which are primarily designed for the purpose of expressing our opinion on the statutory financial statements of the charity.

We did not experience any significant difficulties during the audit process, our audit work is complete, subject to the outstanding matters in Section 6. We expect an unmodified/clean audit report to be issued assuming no matters arise from completion of the outstanding work.

This report has been prepared for the sole use of the company and must not be shown to third parties without our prior consent. No responsibilities are accepted by PKF Smith Cooper Audit Limited towards any party acting or refraining from action as a result of this report.

AUDIT FINDINGS REPORT

2

2. Audit summary and significant risks

We communicated our audit approach in our meeting on 3rd August 2023.

Our work combines substantive and other procedures, including direct verification of balances and transactions, which included obtaining confirmation from third parties where we considered this to be necessary. No significant limitations of scope were placed on our audit.

Materiality

We do not seek to certify that the financial statements are 100% accurate, rather we use the concept of ‘materiality’ to plan our sample sizes and also to decide whether any errors or misstatements discovered during the audit require adjustment. The assessment of materiality is a matter of professional judgement but overall, the matter is material if its omission or misstatement would reasonably influence the economic decisions of a user of the financial statements. Whether adjustments are material to the “true and fair” view, can only be judged in the particular circumstances of the items and their impact on the financial statements to which they relate. Materiality has been considered having due regard to the overall financial statement totals, the relevant individual balance, the type of transaction and the disclosures.

Significant risks

The following significant risk areas were identified at the planning stage of the audit and our conclusions from the audit evidence we obtained is set out below:

Significant
risk area		 Potential issues Audit evidence obtained Audit conclusions
Revenue
recognition		 There is a rebuttable We performed extensive substantive From the audit evidence
presumption set out in
testing around revenue and for cut off		 we have obtained, we
international Standard on our audit focus was around deferred did not identify any
Auditing (ISA) 240 that the and accrued income.
issues with regards to
fraud risk from revenue revenue recognition.
recognition is a significant audit

risk.
Management
override of
controls		 There is a non-rebuttable risk
set out in international
Standard on Auditing (ISA) 240
that the financial statements
may be misstated due to
management fraud, error, bias
and override of controls.		 Detailed review of journal adjustments
throughout the period and particularly at
the year-end to identify any unusual
entries. Key accounting estimates were
reviewed for evidence of management
bias. We also considered significant
transactions outside the normal course
of business.		 From the audit evidence
we have obtained, we
did not identify any
issues with regards to
management override of
controls.

Accounting estimates and policies

We should adopt professional scepticism at all times when assessing the methods, significant assumptions and data used by management when determining accounting estimates included in the financial statements, as well as the associated financial statement disclosures. The following key accounting estimates were identified at the planning stage of the audit and our conclusions from the audit evidence we obtained is set out below:

Accounting estimate Potential issues Audit evidence obtained Audit conclusion
Revenue recognition and
cut-off		 Given the nature of
the entity as a charity
and that the income
received may be
subject to specific		 We performed extensive
substantive testing around
revenue and for cut off our		 From the audit evidence we
have obtained, we did not
identify any issues with

AUDIT FINDINGS REPORT

3

restrictions, revenue
could be recognised
incorrectly		 audit focus was around
deferred and accrued income.		 regards to revenue
recognition.

We have considered the adopted accounting policies as part of our audit work and consider these to be appropriate and in accordance with UK accounting standards.

Other information

We have reviewed the information within the Trustees’ Report and did not identify any material misstatements or material inconsistencies.

Going concern

In accordance with International Auditing Standards 570 Going concern, we planned our audit to obtain sufficient appropriate audit evidence regarding the appropriateness of management’s use of going concern and whether a material uncertainty relating to going concern exists. In performing our work, we have reviewed the assessment provided by management, which included budgets and forecasts for the 2023/24 financial year. We wish to review extended forecasts and also cashflow forecasts covering a period of 12 months from the date of signing the financial statements (to end December 2024). We have also considered the appropriateness of disclosures made in the financial statements. We did not identify any events or conditions that give rise to a material uncertainty, therefore the use of the going concern basis of preparation is appropriate pending receipt of the extended forecasts.

AUDIT FINDINGS REPORT

4

3. Key matters arising during the course of the audit

Matters arising Resolution Going concern In accordance with International Auditing Standards 570 Going concern, we planned our audit to obtain sufficient appropriate audit evidence regarding the appropriateness of management’s use of going concern and whether a material uncertainty relating to going concern exists. In performing our work, we have reviewed the assessment provided by management, which included budgets and forecasts for the 2023/24 financial year.

We wish to review extended forecasts and also cashflow forecasts covering a period of 12 months from the date of signing the financial statements (to end December 2024).

We have also considered the appropriateness of disclosures made in the financial statements. We did not identify any events or conditions that give rise to a material uncertainty, therefore the use of the going concern basis of preparation is appropriate pending receipt of the extended forecasts.

Potential capital commitment

As at year-end, a deposit had been paid in relation to window upgrades and additional works had been invoiced in relation to the building re-design. Although this work was not complete until post year-end, the deposit and other pre-year end invoices are strong indicators that there may have been a capital commitment as at year-end for disclosure within the financial statements.

We would like to discuss this with you in order to conclude as to whether a capital commitment existed as at the year-end.

Capital items found within review of repairs

We note within repairs nominal codes an amount of c. £15k expenditure incurred in relation to bathroom and toilet renovations, new laptops and CCTV. These costs were expended in the year under audit rather than being capitalized and depreciated over a few years.

This value has been adjusted through our adjusted audit journal schedule.

AUDIT FINDINGS REPORT

5

Client funds (accruals)

Included within year-end accruals is £7,264 in relation to client funds. We understand this to be in relation to cash received which is only allowed to be spent on certain events/individuals. After reviewing the breakdown of this balance, c. £7k relates to amounts received before the start of the financial year under audit. We would like to further understand this balance and the restrictions on it. If unspent, would the funds have to be returned to the client who gave them? We would like to understand the plan for the older balances and if any of these should be released or returned.

AUDIT FINDINGS REPORT

6

4. Summary of misstatements

The auditor is required to communicate all misstatements which we identified as a result of our audit process and which were not adjusted, other than those considered to be clearly trivial in size or nature, to the company’s management. Trivial was deemed to be £1,290.

Our audit approach is based on consideration of audit materiality. We determine materiality for the purpose of the company’s statutory reporting by our judgment as to what adjustments would influence the reader’s perception of the financial statements. We do not therefore seek to review all immaterial amounts.

The aggregate impact of adjusted and unadjusted misstatements are summarized on separate schedules accompanying this report.

AUDIT FINDINGS REPORT

7

5. Related party transactions

Management confirmed that there were related party transactions during the year, as well as director’s remuneration, which require disclosure as follows:

AUDIT FINDINGS REPORT

8

6. Outstanding matters

AUDIT FINDINGS REPORT

9

7. Ethical considerations

Provision of non-audit services

Under the FRC Ethical Standard, the provision of audit and non-audit services to you by the firm gives rise to a potential threat to independence.

The following table shows how the threats to this independence are protected against:

Work done
Threat to independence
Safeguard		 Work done
Threat to independence
Safeguard		 Work done
Threat to independence
Safeguard
Preparation of statutory
financial statements		 Self-review








 We generate the financial statements
using your TB, which is directly inputted
into our software.
The charity qualifies as a small company
under the Companies Act 2006 and
therefore we are not required to have
safeguards in place as we can rely on the
standard in relation to the Provision of
Audits for Smaller Entities.
Proposing adjusting journals Management


 The financial statements and adjusting
journals are all discussed and agreed with
informed management.
Provision of taxation services Management





 The charity qualifies as a small company
under the Companies Act 2006 and
therefore we are not required to have
safeguards in place as we can rely on the
standard in relation to the Provision of
Audits for Smaller Entities.

These safeguards have all been discussed with informed management and have been communicated to you previously at our audit planning meeting. We are satisfied that these safeguards were appropriately implemented and mitigated any threat to our objectivity and independence.

AUDIT FINDINGS REPORT

10

8. Fraud, error, laws and regulations

In accordance with International Auditing Standards, we planned our audit so that we have a reasonable expectation of detecting material misstatements in the financial statements or accounting records (including any material misstatements resulting from fraud, error or non-compliance with law or regulations.)

However, we acknowledge that no internal control structure, no matter how effective, can eliminate the possibility that errors or irregularities may occur and remain undetected. In addition, because we use selective testing in our audit, we cannot guarantee that errors or irregularities if present, will be detected. Accordingly, our audit should not be relied upon to disclose all such misstatements or frauds, errors or instances of non-compliance as may exist.

It is ultimately the directors’ responsibility to safeguard assets and to design and implement internal control systems to prevent and detect fraud, error and non-compliance with laws and regulations and to assess the risk any such matters may have on the accuracy of the financial statements.

We considered the risk of material misstatement relating to fraud, error and non-compliance with laws and regulations and completed audit procedures including but not limited to:

Management have confirmed to us that they are not aware of any actual or potential fraud. We have not been made aware of any non-compliance with laws and regulations during the year. During the course of our work we found no evidence of fraud. However, we must emphasis that it is the responsibility of management for the prevention and detection of fraud and our work does not eliminate the possibility that fraud may have occurred and remains undetected.

We have included appropriate paragraphs in the letter of representation, regarding fraud, error, laws and regulations. The letter will require the approval of the Directors together with the financial statements.

AUDIT FINDINGS REPORT

11

9. Internal controls

The purpose or our audit is to form an opinion on the financial statements. As part of our audit we have considered internal controls in order to design and undertake our audit procedures only. Our audit does not express an opinion on the overall effectiveness of internal controls and therefore should not be relied upon to disclose all errors or weaknesses in systems and processes nor irregularities or errors not material in relation to the financial statements.

During the course of the audit certain control improvements were identified as follows:

Assessment

The following matters were raised in the prior year and remain relevant in the current year:

Observation and risk
Recommendation
Management comments		 Observation and risk
Recommendation
Management comments		 Observation and risk
Recommendation
Management comments
Missing payroll contracts & ID
During our payroll transaction
testing,
we
identified
some
employees for whom no contract
or ID was held or the contract
held was not signed by the
employee.
In each case, these employees
were employees who were
temporary or sessional workers.		 We understand that the
problem has been rectified
going forwards and would
recommend that signed
contracts are held on file
for all employees in future.



 We accept that not all contracts have been
completed in the past but have put
measures in place to ensure better
compliance with the policy.

The following matters were identified in the current year:

Observation and risk
Recommendation
Management comments		 Observation and risk
Recommendation
Management comments		 Observation and risk
Recommendation
Management comments
Missing declarations of
business interest forms – upon
requesting DBI forms for all
relevant individuals, up to date
forms were not held in all cases.
This could result in potential
related party transactions going
unnoticed or not being
appropriately approved.		 We recommend that DBI
forms are updated annually
or when anything changes
(whichever is sooner) for all
relevant individuals.
Misposting of costs to
inappropriate nominal code – it		 We recommend that
purchase postings are

AUDIT FINDINGS REPORT

12

was noted in our purchase
testing that a cost invoice for
mobile phones had been
inappropriately allocated to the
health & safety nominal code.
This could result in certain
purchases not being reviewed
or approved appropriately and
could cause unusual
fluctuations in costs.		 subject to a second review
prior to posting to ensure
that the nominal code
allocation is appropriate.
Lack of segregation of duties
between reconciling funds and
recording in accounting system
– this could expose the charity
to risk of misallocation of funds		 We recommend that
reconciling of funds and
posting to the nominal is
segregated.
Lack of controls over correct
recording of charity shop
income in bank/ledger – it was
noted in our review of revenue
controls that there are no formal
controls over checking that the
income received in the shop is
correctly received in the
bank/ledger. This could result in
misappropriation of income
received through the charity
shop.		 We recommend that
appropriate controls are
introduced around the
recording/reconciliation of
charity shop income.

AUDIT FINDINGS REPORT

13