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2024-03-31-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 2024

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 - 21
Independent auditors' report on the financial statements 22 - 25
Statement of financial activities 26
Balance sheet 27
Statement of cash flows 28
Notes to the financial statements 29 - 45

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 2024

Trustees Alan Boyden
Victoria Green
Paul Hinchliffe
Martin Mellor
Jacqueline Morris
Richard O'Brien
Clive Sillito
Theo Brown
Graham Bowpitt
Denis Tully (resigned 12 October 2023)
Tracy Dickinson
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 2024

The Trustees present their annual report together with the audited financial statements of the Company for the 1 April 2023 to 31 March 2024. 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 a small business 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. Purpose

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 activities 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. With the exception of a risk assessment 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.

Page 2

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Objectives and activities (continued)

To achieve our purposes, our strategy is to:

There are five overarching outcomes that shape the work pathways:

1. HOME FIRST

5. FITNESS FOR PURPOSE

Page 3

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Objectives and activities (continued)

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, which is the charity’s first objective, far outweighs the cost to the community of leaving someone homeless. 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 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

The priorities for the year were to continue to attend to our income as there was no evidential indication as to whether there was consistent sufficient underpinning the charity to provide assuredness for the immediate future. Investment was made in building relationships with different sectors in the community and particularly business to ensure Emmanuel House has a raised profile and in as much as can be known, that the charity is in the foremost mind of the community. We attended to our building and installed new windows throughout, reducing our carbon footprint and contributing to the future ambition of installing 20 rooms of accommodation. There was a long runway of uncertainty about the plight of failed asylum seekers and refugees being evicted from National Asylum seeker Support Accommodation (NASS) but it was Emmanuel house that was first to respond to the crisis of increase homelessness a consequence of immediate eviction in providing 20 emergency beds.

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 2024

Achievements and performance

a. 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 from European countries needing services because of destitution as many people are now entitled to benefits. In the year more people accessed our services which is not surprising given that there was a consistent increase in rough sleepers in Nottingham City. There were also additional financial pressures on people resulting in a general increase in the number of people who were homeless. In response there was an uplift in finding accommodation solutions for 276 people compared with 234 people in the previous year alongside a general uplift in the use of our services.

Page 5

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

Data from April 2022-March 2024

Outputs from Drop-in services 23/24 22/23
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
Outcomes from across all services 23/24 22/23
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

Page 6

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

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 hub for many beneficiaries and other services. Mental Health Nurses, Alcohol and Drug, and employment services us the Drop-in for in-reach providing a bridge that staff frequently facilitate.

b. 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:

In addition, this year attention has been given to developing the service to acquire additional funding to recruit an additional development worker and outreach worker.

Data

The services supported 20 new people in the year (22/23: 18) from April 2023 to March 2024 from Moroccan, Pakistani, Black Caribbean, British Caribbean, Black British, Indian, Portuguese, Polish, Mixed white & Pakistan, Indonesian, British-American Caribbean, Afghanistan Indian and Santo Domingo backgrounds.

c. The Independent Living Support Service

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

Service Aims

This service ran for the period until 30th June 2023 when the contract came to an end. Emmanuel House did not apply for a new contract as it was judged that the criteria were unrealistic and not possible to deliver.

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.

Page 7

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

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 continued 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 included regular wellbeing checks for beneficiaries who have exited support.

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.

Beneficiaries were transitioned across to the new provider.

d. The Night Shelter and Accommodation

Night Shelter provision

We were able to open in October 2023 and remained open until April 2024, making 26 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 shared accommodation to single room provision prevented 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 third 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 the shelter.

Page 8

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

Shelter guests accommodated on the university campus

The Shelter ran over a 26-week period from October 2023 to April 2024. The shelter initially opened with 27 beds at Red Court, later expanding to 40 beds, and from early February, an additional 20 beds were provided at Trent Vineyard's Arches premises. This expansion responded to the rising number of rough sleepers in Nottingham. The shelters accommodated 190 guests, a significant increase from the 107 guests the previous season, with a total of 5,693 bed-nights compared to 3,922 bed-nights last season. The average stay per guest decreased from 37 to 30 nights. The guest demographics shifted notably, with a majority (58%) now being non-British and primarily non-EEA nationals, including a substantial number of refugees and asylum seekers. Positive move-on outcomes were achieved for 47% of the guests, slightly up from 42% last season. More guests secured private tenancies, reflecting both increased employment among refugees and the persistent efforts of support staff. However, there was also an increase in guests leaving without notice, potentially due to informal housing solutions with friends or family. Looking ahead, the report discusses the possibility of continuing 24/7 support versus night-time only operations, noting that round-the-clock support has been beneficial for move-on success but might reduce guests' motivation to seek more permanent solutions. The shelter continues to face challenges with staffing, heavily relying on costly agency workers.

Season 2023-24 2022-23
Number of weeks 26 25
Guests who stayed 1+nights 190 107
Number of bed-nights 5,693 3,922
Average bed-nights per week 219 157
Average stay (nights) 30 37
Women guests 25 20

Establishment of 7 bed emergency respite accommodation

In the year Emmanuel House was successful in bidding for 260,000 provided by DLUHC Shelter Transformation Fund to set up an accommodation provision for seven beds following an offer of a premises from the Catholic Diocese of Nottingham. The process for development stated in July 2023 but the project did not get near to completion until March 2024. Setting the project up was extremely challenging and included delays in the planning permission proves, accessibility to documents, unfounded protests from the community, and unhelpful anxiety raising from one elected representative. The first beneficiaries will move in during March 2024.

Page 9

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

e. Wellbeing Support Team

This service suffered from a shortage of staff. Despite several interviews and staff moving posts sufficient staffing was not secured into January 2024. This has impacted the number of people we were able to support in the year.

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

Funding for the service will end in October 2024 and work is under way to look to how the service will be sustained beyond then. This will include a reduced Lottery application with investment from the income from our Charity Shop dedicated to sustaining the service.

Data

April 2023 to March 2024 – 24 people were supported (45 people supported in 22/23) October 23 till January 24 we had one staff member, since January we were successfully appointing new staff

Page 10

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

f. Single Support Service

Emmanuel House tendered for a reduced contract beginning July 2023 but was unsuccessful. Thus the service provide by Emmanuel House ended in June 2023.

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:

Page 11

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

g. Helix project

Funding for this service ended in June 2023.

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.

Beneficiaries were transitioned across to the new provider.

h. Mental Health Outreach (County)

Aims and objectives of service

The contract with NHS Nottingham and Nottinghamshire CCG was renewed in August 2023 and will run for three years.

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:

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.

Page 12

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

Data

We supported 23 people (17 people in 22/23)

i. 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

2022/23 2023/24
Volunteers hours 4032 4822
Number of volunteers 85 81
Volunteer hours in roles
Activities
Admin
Charity Shop		 158
2636		 61
403
2,557
Kitchen 744 793
Shelter volunteering 1178
Corporate 1305

Page 13

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance (continued)

k. Fundraising

Emmanuel House experienced a very successful year for Marketing and Fundraising. Significant trends and outcomes are evident in our funding sources and donor engagement including various income streams, excluding charity shop income, specific contracts, and reclaimed Gift Aid, while focusing on public donations, charitable trusts, legacies, fundraising events, and winter shelter contributions. The annual income increased notably over recent years, from £240,817 in 2020-2021 to £677,160 in 2023-2024. This growth was driven in the year by diverse donor groups, including companies, charitable trusts, individuals, faith groups, fundraising events, community groups, and legacies. Individual donations doubled in the first year but have since plateaued, likely due to the cost-of-living crisis. The use of Donorfy CRM has helped streamline online donations and improve donor stewardship. Faith group contributions have returned to pre-pandemic levels, while local businesses have significantly increased their support, benefitting from corporate social responsibility (CSR) and environmental, social, and governance (ESG) policies. The Centre has focused on authentic messaging and nurturing partnerships, leading to more group volunteering and donation opportunities. Future goals include strengthening brand awareness and increasing event participation, exemplified by the 34 runners at the Robin Hood Half Marathon. The Centre aims to be synonymous with 'Nottingham charity', maximizing every opportunity for fundraising and transparency.

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 14

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

b. Financial statement

Going Concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has sufficient resources to continue operating for the foreseeable future. Therefore, the trustees continue to adopt the going concern basis in preparing the financial statements. Further details about this can be found in the accounting policies.

Financial Performance

For the financial year 2023-2024, Emmanuel House reported a total income of £1,347,307, which reflects a significant level of activity and sustained growth for the charity. This growth has been continuous over the past six years. The Board of Trustees is pleased to report a surplus of £331,549, indicating that income exceeded expenditure during the year.

Income Breakdown

We express particular gratitude to the various trust funds that continue to support our work, especially those providing restricted funding for the Winter Shelter.

Expenditure Overview

Total expenditure for the year amounted to £1,015,758, which is a decrease of £133,518 compared to 20222023.

Page 15

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Our overall expenditure fell by 11.6%, indicating prudent financial management.

Balance Sheet

Emmanuel House ends the financial year in a healthy financial position:

While the charity has had a strong financial performance, the trustees remain cautious, particularly about the risks associated with recruiting and retaining staff. The Board is in the process of developing a medium-term strategy to mitigate these risks.

Furthermore, the trustees are addressing future financial considerations concerning the charity’s premises, ensuring that Emmanuel House remains in a strong position to continue its work. Financial Reserves

The Board of Trustees has set aside £250,000 to cover six months' worth of operational costs, ensuring that Emmanuel House can continue its vital work, even in the face of unforeseen challenges.

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 governance, operation, finance, environmental and external factors and compliance.

Page 16

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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: There is evidence that our income is superseding the level of income pre-pandemic fiscal pattern, in the short term the Trustees consider this risk to be downgraded in comparison to last year. The Trustees recognise the continuing tentative financial environment that the general population finds itself in. Effort to maintain the established momentum associated with fundraising will continue to be an active item on the Boards agenda.

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 remains extremely challenging due to significant societal and financial dynamics in the past year. There is a serious shortfall of capacity in the system, including a lack of suitable, affordable accommodation and increased expenditure related to the cost of services. Staff continue to deal with additional challenges from beneficiaries, as presentations often include high levels of severe and multiple disadvantages, particularly mental health issues. Casework is complex, and resources, especially for accommodation solutions, are significantly reduced due to various socioeconomic circumstances, including the cost-of-living crisis and inflation. Additionally, potential future personnel changes may impact the charity's direction and effectiveness.

Risk mitigation: The Board will review the staffing resources needed to sustain the charity’s quality services regularly. It will undertake further reviews focusing particularly on succession planning, with special attention to the development of accommodation provision and all related aspects. This proactive approach aims to ensure continuity and stability in leadership and services despite the challenging external environment.

e. Reserves policy

The Board is retaining six months reserves which is reviewed on a six monthly basis.

Page 17

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Structure, governance and management

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

The Board of Trustees has an ambition for the charity to become a Registered Provider for social housing. In order to comply with conditions for application a statement of intent needed to be added to its constitution and Purpose. the addition is in the form of 2.b and is approved by the Charity Commission.

2. PURPOSE The Charity is established to:

The Charity shall be non-party in politics and non-sectarian in religion, but it shall not promote or allow in the Centre practices contrary to the principles of the Christian faith, without excluding those holding other beliefs.

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.

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 three times. The Marketing and Fundraising Sub group met once and has been recently redeveloped. The Health and Safety Sub Group met four times. The Winter Shelter Sub-group met three times. These sub groups provide written reports. The Equality Diversity and Inclusion group met 5 times in the year.

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, supporting staff and their allocated budgets.

Page 18

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Structure, governance and management (continued)

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 19

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Plans for future periods

Culturally Specific Mental Health Support

Drop-in services

Develop accommodation

Night Shelter

Welbeing Support Team

Page 20

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 21

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 2024 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 22

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 23

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 company and industry, we identify the key laws and regulations affecting the charity. 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 24

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 25

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

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
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
2024
£
155,536
420,732
2,882
-
579,150
556,612
556,612
22,538
135,824
135,824
158,362
297,198
158,362
455,560		 Unrestricted
funds
2024
£
657,240
11,544
61,705
37,668
768,157
459,146
459,146
309,011
(135,824)
(135,824)
173,187
679,267
173,187
852,454		 Total
funds
2024
£
812,776
432,276
64,587
37,668
1,347,307
1,015,758
1,015,758
331,549
-
-
331,549
976,465
331,549
1,308,014		 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

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

The notes on pages 29 to 45 form part of these financial statements.

Page 26

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

BALANCE SHEET AS AT 31 MARCH 2024

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		 139,142
1,064,377
1,203,519
(221,677)		 2024
£
326,172
981,842
1,308,014
455,560
852,454
1,308,014		 606,622
341,437
948,059
(74,887)		 2023
£
103,293
873,172
976,465
297,198
679,267
976,465

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 29 to 45 form part of these financial statements.

Page 27

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest receivable and similar income
Net cash (used in)/provided by 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
The notes on pages 29 to 45 form part of these financial statements		 2024
£
930,415
(245,143)
37,668
(207,475)
722,940
341,437
1,064,377		 2023
£
(391,311)
(10,692)
11,095
403
(390,908)
732,345
341,437

Page 28

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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 29

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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 30

EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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 Operating leases

Rentals paid under operating leases are charged to the Statement of financial activities on a straightline basis over the lease term.

1.14 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 31

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. Accounting policies (continued)

1.15 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
2024
Unrestricted
funds
2024
£
£
155,536
628,196
-
29,044
155,536
657,240		 Total
funds
2024
£
783,732
29,044
812,776		 Total
funds
2023
£
552,249
28,012
580,261

3. Income from charitable activities

Grants
Contracts		 Restricted
funds
2024
Unrestricted
funds
2024
£
£
400,732
11,544
20,000
-
420,732
11,544		 Total
funds
2024
£
412,276
20,000
432,276		 Total
funds
2023
£
652,622
28,995
681,617

Page 32

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

4. Grants & donations

Restricted Unrestricted Total Total
funds funds funds funds
2024 2024 2024 2023
£ £ £ £
Big Lottery (WBST) 74,046 - 74,046 36,402
Individuals 775 160,019 160,794 150,077
Nottingham City Council 141,673 - 141,673 538,944
Faith Groups & Churches 21,506 28,166 49,672 32,188
Church Homeless Trust 3,052 - 3,052 -
Department for Levelling Up, Housing and
Communities 118,629 - 118,629 -
COI Nottingham Equal 1,301 6,612 7,913 -
Nottinham City homes Registered Provider
Limited 10,041 - 10,041 37,791
The Forman Hardy Charitable Trust - 20,000 20,000 30,000
Community Groups - 17,127 17,127 23,507
Businesses 12,610 149,474 162,084 69,657
The Jessie Spencer Trust 5,000 - 5,000 5,000
The 29th May 1961 Charitable Trust 5,000 - 5,000 5,000
Finnis Scott Foundation 1,000 - 1,000 -
B&Q Foundation - - - 5,000
Albert Hunt Trust 7,000 - 7,000 7,000
Funeral and Legacies - 132,310 132,310 100,000
The Gordon Trust - - - 1,000
D'Oyly Carte Trust - - - 3,418
Mary Magdalen Foundation - - - 12,729
Winifred Eileen Kemp Trust 7,000 - 7,000 7,000
The Helen Jean Cope Charity - - - 1,000
The Fifty Fund 3,675 - 3,675 -
Mary Robertson Trust - 3,000 3,000 3,000
The Thomas Farr Charity 5,000 - 5,000 5,000
Souter Charitable Trust - - - 3,000
Sir John Eastwood Foundation 3,000 - 3,000 3,000
The Foyle Foundation - 10,000 10,000 -
The Mary Potter Convent Hospital Trust - - - 1,000
The Grace Trust - 4,500 4,500 -
CLA Charitable Trust - - - 4,000
Juno Women's Aid - - - 25,142
JN Derbyshire Trust 2,000 - 2,000 2,000
The Lady Hind Trust 15,000 - 15,000 15,000
The Gray Trust - 1,000 1,000 -
Department of Work and Pensions 4,764 - 4,764 -
The Jones 1986 Charitable Trust 50,000 - 50,000 50,000
Page 33

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Mazars Charitable Trust
-
1,250
The Laing Family Trust
3,000
-
Alex Ferry Foundation
5,000
-
Elly Tams Fund
-
250
Sisters of St Joseph of Peace
-
4,500
PIB Community Trust
-
500
The Labone Charitable Foundation
-
-
Samuel Fox Foundation
-
100,000
Gemini Trust
5,000
-
Other trusts
415
1,032
Arc
50,781
-
556,268
639,740
5.
Income from other trading activities
Income from fundraising events
Restricted
funds
2024
Unrestricted
funds
2024
£
£
Fundraising events
2,882
14,814
Total 2023
-
330
Income from non charitable trading activities
Unrestricted
funds
2024
£
Trading income
46,273
Property rental income
618
46,891		 1,250
3,000
5,000
250
4,500
500
-
100,000
5,000
1,447
50,781
1,196,008
Total
funds
2024
£
17,696
330
Total
funds
2024
£
46,273
618
46,891		 -
-
5,000
-
-
-
500
15,000
-
7,514
-
1,204,869
Total
funds
2023
£
330
Total
funds
2023
£
34,832
3,663
38,495

Page 34

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

6. Investment income

Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Interest receivable on bank deposits 37,668 37,668 11,095

Page 35

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

7. Analysis of expenditure on charitable activities

Accomodation Costs
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
Management recharge
Total 2023		 Restricted
funds
2024
Unrestricted
funds
2024
£
£
13,198
-
79
8,175
171,250
10,910
-
102
20,873
1,937
-
3,415
3,716
12,972
3,627
18,637
2,215
1,151
-
4,721
9,002
5,926
4,323
5,249
5,794
88,228
1,725
1,428
497
7,194
193
2,726
694
18,244
259,203
299,727
311
692
1,154
293
-
1,165
2,676
4,752
91
16,994
4
493
-
-
50,783
(50,783)
551,408
464,348
695,866
454,994		 Total
funds
2024
£
13,198
8,254
182,160
102
22,810
3,415
16,688
22,264
3,366
4,721
14,928
9,572
94,022
3,153
7,691
2,919
18,938
558,930
1,003
1,447
1,165
7,428
17,085
497
-
-
1,015,756
1,150,860		 Total
funds
2023
£
8,496
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
2,216
9,683
534
7,990
-
1,150,860

Page 36

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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 £14,186 (2023: £13,392) in relation to governance costs £8,710 (2023: £9,990) of which is in relation to legal and professional costs and £5,476 (2023: £3,402) in relation to salaries, NI and pensions.

Volunteers contribute towards the activities of the charity. The equivalent cost of the volunteer hours totalled £44,266 (2023: £37,014).

8. Auditors' remuneration

The auditors' remuneration amounts to an auditor fee of £10,400 (2023: £10,000).

9. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2024
£
694,600
33,985
13,953
742,538		 2023
£
887,009
51,421
18,421
956,851

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

2024 2023
No. No.
Employees 28 34

The average headcount expressed as full-time equivalents was 28 (2023: 34).

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 £55,491 (2023: £54,109)

Page 37

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

10. Trustees' remuneration and expenses

During the year, 1 Trustee, (2023: 1) has been paid remuneration from an employment with the Company.

The value of Trustees' remuneration was £27,311 (2022: £46,018). Pension contributions of £1,639 (2023: £2,731) were paid in respect of this trustee. Employers NI contributions paid in respect of this employee totalled £3,037 (2023: £5,361).

During the year ended 31 March 2024, no Trustee expenses have been incurred (2023 - £ Nil ) .

11. Tangible fixed assets

Cost or valuation
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023		 Land and
buildings
Assets
under
construction
£
£
169,018
-
150,861
77,956
319,879
77,956
91,139
-
17,123
-
108,262
-
211,617
77,956
77,879
-		 Fixtures and
fittings
£
39,099
11,584
50,683
15,271
4,439
19,710
30,973
23,828		 Office
equipment
£
37,884
4,742
42,626
36,298
702
37,000
5,626
1,586		 Total
£
246,001
245,143
491,144
142,708
22,264
164,972
326,172
103,293

Page 38

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

12. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2024
£
74,130
20,697
44,315
139,142		 2023
£
402,671
5,273
198,678
606,622

13. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2024
£
40,613
10,121
4,005
166,938
221,677		 2023
£
23,963
12,183
8,587
30,154
74,887

Page 39

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

14. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
WBST
Winter Shelter
Building investigation		 Balance at 1
April 2023
£
35,343
80,000
240,600
355,943		 Income
£
-
-
-
-		 Expenditure
£
-
-
(2,850)
(2,850)		 Transfers
in/out
£
(35,343)
(80,000)
-
(115,343)		 Balance at
31 March
2024
£
-
-
237,750
237,750

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 2023
£
323,324
679,267		 Income
£
768,157
768,157		 Expenditure
£
(456,296)
(459,146)		 Transfers
in/out
£
(20,481)
(135,824)		 Balance at
31 March
2024
£
614,704
852,454

Page 40

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

14. Statement of funds (continued)

Restricted funds
Allotment
Big Lottery WBST
Defibrillator
Drop In Refurbishment
Early Morning Breakfast
Trips AFA
Winter Shelter
Independent Living Service
Francis House
Counselling
Helix
Gemini Trust
NHS CCG
Culturally Specific Mental
Health Support Service
Development
Single support service
Street support
Night shelter Transformation
Fund
Other
Total of funds		 Balance at 1
April 2023
£
11,354
20,958
1,338
5,445
-
1,090
20,628
47,012
-
2,000
985
-
7,681
37,502
-
100,700
23,241
10,000
7,264
297,198
976,465		 Income
£
1,000
74,646
-
-
1,500
-
152,083
26,613
118,629
-
86,791
5,000
20,000
-
50,781
38,310
745
-
3,052
579,150
1,347,307		 Expenditure
£
(12,354)
(55,092)
-
-
-
-
(272,108)
(17,836)
(27,052)
-
(88,860)
(500)
(12,054)
(32,529)
(3,627)
(18,303)
(14,992)
(350)
(955)
(556,612)
(1,015,758)		 Transfers
in/out
£
-
35,343
-
-
-
-
99,397
-
-
-
1,084
-
-
-
-
-
-
-
-
135,824
-		 Balance at
31 March
2024
£
-
75,855
1,338
5,445
1,500
1,090
-
55,789
91,577
2,000
-
4,500
15,627
4,973
47,154
120,707
8,994
9,650
9,361
455,560
1,308,014

Page 41

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

14. Statement of funds (continued)

Restricted 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.

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 2023
£
355,943
323,324
297,198
976,465		 Income
£
-
768,157
579,150
1,347,307		 Expenditure
£
(2,850)
(456,296)
(556,612)
(1,015,758)		 Transfers
in/out
£
(115,343)
(20,481)
135,824
-		 Balance at
31 March
2024
£
237,750
614,704
455,560
1,308,014

Page 42

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

16. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets
Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior period
Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
2024
Unrestricted
funds
2024
£
£
47,154
279,018
555,111
648,408
(146,705)
(74,972)
455,560
852,454
Restricted
funds
2023
Unrestricted
funds
2023
£
£
-
103,293
297,198
650,861
-
(74,887)
297,198
679,267		 Total
funds
2024
£
326,172
1,203,519
(221,677)
1,308,014
Total
funds
2023
£
103,293
948,059
(74,887)
976,465

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

Net income for the period (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Dividends, interests and rents from investments
Decrease/(increase) in debtors
Increase in creditors
Net cash provided by/(used in) operating activities		 2024
£
331,549
22,264
(37,668)
467,480
146,790
930,415		 2023
£
162,522
9,531
(11,095)
(560,349)
8,080
(391,311)

Page 43

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

18. Analysis of cash and cash equivalents

Cash in hand
19.
Analysis of changes in net debt
At 1 April
2023
£
Cash at bank and in hand
341,437
341,437
20.
Capital commitments
Contracted for but not provided in these financial statements
Acquisition of tangible fixed assets		 2024
£
1,064,377
Cash flows
£
722,940
722,940
2024
£
-		 2023
£
341,437
At 31 March
2024
£
1,064,377
1,064,377
2023
£
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 £13,953 (2023: £18,421) during the year. This cost is split between restricted and unrestricted funds on the basis of the underlying staff cost. Contributions of £3,331 (2023: £4,017) were payable to the fund at the balance sheet date and are included within creditors.

22. Operating lease commitments

At 31 March 2024 the Company had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2024
£
1,474
-
1,474		 As restated
2023
£
2,949
1,474
4,423

Page 44

EMMANUEL HOUSE SUPPORT CENTRE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

23. Related party transactions

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

Donations of £350 (2023: £1,100) were made by trustees with no conditions attached.

Donations of £20,756 (2023: £Nil) were received from a company with directors in common. Purchases of £956 (2023: £Nil) were made from this company.

Page 45