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 2025
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) CONTENTS Reference and administrative details of the Company, its Trustees and advisers Trustees' report Independent auditors' report on the financial statements Statement of financial activities Balance sheet Statement of cash flows Notes to the financial statements Page 1 2 - 19 20 - 23 24 25 26 27 - 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 2025 Trustees Alan Boyden Victoria Green Paul Hinchliffe Martin Mellor Jacqueline Morris Richard O'Brien Clive Sillito Theo Brown Graham Bowpitt Tracy Dickinson Chloe Fellows (appointed 25 September 2024) Company registered number Charity registered number Registered office Chief executive officer Independent auditors Bankers Solicitors 03798780 1077424 53-61 Goose Gate Nottingham NG1 1FE Denis Tully PKF Smith Cooper Audit Limited 2 Lace Market Square Nottingham NG1 1PB Virgin Money 11 Smithy Row Nottingham NG1 3EJ 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 2025 The Trustees present their annual report together with the audited financial statements of the Company for the 1 April 2024 to 31 March 2025. 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 companys 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 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 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 2025 Objectives and activities (continued) Summary of our objectives To achieve our purposes, our strategy is to: • provide unique day support services for people who are homeless and vulnerable to homelessess • provide first stage move on accommodation providing support for beneficiaries to access more secure and independent accommodation • providing the earliest and most appropriate intervention with a pathway of support towards alleviating poverty and promoting interdependence accompany beneficiaries for as long as support is needed including when they are accommodated • provide services that are relevant to the needs of homeless and vulnerably housed people • develop a sustainable funding model • ensure staff are supported and trained to deliver qualitative services • provide quality volunteering opportunities for volunteers including developing opportunities for their involvement in the development of Emmanuel House • provide appropriate communication systems for supporters of Emmanuel House so they are informed about its work and future intent • speak with an independent voice in the interests of beneficiaries • be a strategic partner in the delivery of Nottingham's interagency Homelessness Prevention Stategy and Nottingham Changing Futures • providing quality infrastructure to support service delivery. There are five overarching outcomes that shape the work pathways: 1. HOME FIRST • a measurable step from homelessness into appropriate housing and independent accommodation • intervention that prevents a person falling out of settlement into homelessness • better able to manage personal circumstances and that reduces the likelihood of homelessness. 2. ECONOMIC WELLBEING • securing of benefit entitlement • into employment • undertaking volunteering or training 3. COMMUNITY CONNECTION • engaging with Emmanuel House staff and other services • engaging in social activities • building positive relationships 4. WELLBEING - PHYSICAL AND PSYCHOLOGICAL • decision making that contributes positively to wellbeing • increased stability progress towards independence 5. FITNESS FOR PURPOSE • improving financial sustainability resourcing personnel (staff, volunteers, trustees) • improving resources (including premises and equipment) Page 3
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Objectives and activities (continued) Results that flow from this purpose: • • • • an enhanced quality of life and sense of well-being through the resettlement of beneficiaries from homelessness into more secure accommodation arrangements improving the life opportunities of vulnerable adults the reduction in the number of people who are rough sleeping reducing return to homelessness prevention of people becoming homeless and able to sustain their accommodation reducing demand for already stretched services improvement in the mental health of citizens, reducing demands on services reduction of isolation, enabling beneficiaries to avail themselves of the services they require and enabling access to services preventing the escalation of need 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 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: • reduction in the number of people who are homeless • prevention in the rise of numbers of people becoming homeless • improved well-being for a specific group of marginalised citizens • added value to statutory services • citizens being able to access services that do not meet statutory criteria 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. Page 4
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Objectives and activities (continued) 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 Page 5
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance a. Open access services During the reporting period, our open access drop-in services have continued to provide essential support to people experiencing homelessness, social isolation, and hardship due to the cost-of-living crisis. The service is designed as a safe and welcoming environment where beneficiaries can access basic facilities, hot meals, advice, and a range of activities that promote wellbeing and social inclusion. Overview of the year - data summary Impact Metric Visits to drop-in service 10,790 Meals served 11,214 Clothing items distributed 1,414 Showers provided 937 Attendance at activities 706 Individuals supported into shelter 129 Supported accommodation moves 57 Private rented moves 33 Employment/volunteering/training supports 116 Individuals reporting reduced isolation 34 2024-25 2023-24 Change (Absolute) % Change 7,297 +3,493 +47.9% 2,496 +8,718 +349.2% 279 +1,135 +406.8% 296 +641 +216.6% +706 n/a 107 104 65 8 89 +22 +20.6% -47 -45.2% -32 -49.2% +8 +100.0% -55 -61.8% ('-" indicates data not held in previous year.) Service delivery and impact During the year the drop-in delivered a total of 10,790 visits, a substantial rise from 7,297 last year. The drop-in meals grew dramatically to 11,214, up from 2,496, following the removal of charges and relaunch of our Lunch Club. We also provided clothing; hygiene support and structured wellbeing activities that helped reduce social isolation among beneficiaries. Partnerships and support delivered We collaborated with health services and DWP in daily and weekly sessions respectively. These helped over 100 individuals access benefit support they previously lacked. Our wrap-around casework enabled 129 people to find shelter, 57 to move into supported accommodation, our 33 individuals into private rented housing. We also placed 16 people into employment, volunteering or training and helped 34 feel less lonely through service engagement. Operational Developments This year we introduced new digital information screens in our main service centre and charity shop, faciliating improved psychologically informed communication with beneficiaries. We have also made progress on funding bids for LED lighting aimed at improving our environmental sustainability and reducing long-term running costs. Challenge The expansion in meal provision has strained resources, and staff recruitment remains challenging. We are actively exploring funding to appoint a dedicated chef to maintain quality of scale. Page 6
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance (continued) b. Culturally specific mental health support: programme overview Service purpose and referral pathways This service supports individuals from minoritised communities experiencing mental health difficulties, who are homeless or living in unsuitable housing. Referrals are received from mental health services, community organisations, health visitors, and through self-referral via word of mouth. Clients commonly face barriers such as language differences, low literacy, and difficulty navigating health and housing systems. The service works proactively to reduce stigma, challenge cultural misconceptions about mental health, and empower beneficiaries to access appropriate services. The service is guided by a steering group whose membership is made of the service manager, support staff, people with lived experience, and people from related culturally specific services. To improve accessibility we rented an office in the city making access to support staff more available. A significant proportion of clients are parents with young children residing in overcrowded or poorly maintained accommodation. Key service interventions have included: Case studies Jamacian male client with learning difficulties Sustained domestic abuse and exploitation over several years, resulting in homelessness. Unable to evidence prior addresses for Housing Solutions due to coercion and abuse. The service facilitated medical appointment attendance and is coordinating a multi agency team meeting to secure urgent practical support. Mongolian family of five Became homeless with no local connection or welfare entitlements. Housing Solutions and social care initially declined support, offering two days of emergency food and accommodation. The service's counsellor intervened by arranging an immediate Home Office visit, securing long?term housing and financial support, thereby preventing homelessness for the children. Couple from Iran advocacy led Housing Aid to reverse their decision. The family were housed in hotels until temporary accommodation became available. Young family with two children Living conditions adversely affecting the children's health. The support worker advocated continuously with Housing Solutions, securing temporary accommodation followed by social housing. This process required months of sustained coordination and direct staff involvement. Service Challenges The duration clients remain on support pathways has increased compared to prior years, due to heightened complexity in accessing affordable housing, more multifaceted client needs, and longer waiting times for statutory services. In addition we have not appointed a Community development Outreach Worker, despite interviewing several candidates. Performance Data Between March 2024 and April 2025, the culturally specific service supported 32 new clients, from the following countries and communities: Gambia, Iran, the Caribbean, Jamaica, Afghanistan, Portugal, and Denmark. Page 7
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance (continued) Outlook and Next Steps Building on the progress to date, we will continue to develop and formalise the Culturally Specific Steering Group to drive service growth. Future priorities include: further co-creating service identity and governance and minoritised community representatives improve communication of services by providing multi-lingual information recruit a Community Development Outreach Worker. c. Night Shelter Nottingham Winter Shelter 2024-2025 The 2024-2025 seasons marked a significant transaction for the Nottingham Winter Shelter, as it operated exclusively from the second floor of Emmanuel House Support Centre for the first time. This move brought notable advantages in cost-efficiency, logistical management, and access to day services for guests. The shelter opened on 14 October 2024 and ran until 7 April 2025, offering up to 30 beds per night across a 25-week period This season saw 129 guests accommodated for at least one night, down from 190 in 2023-24. While the reduced number reflects stricter risk and support assessments rather than diminished demand - there were 284 referrals in total - it underscores the increased complexity of guest needs. Of these referrals, around one-third were never followed up, while 62 were declined, largely due to high-risk behaviour or support needs beyond the shelter's capacity. In total, the shelter delivered 2,510 bed-nights, averaging 100 per week, less than half the level of the previous season. The average stay per guest fell to 19 nights (from 30), suggesting greater movement into informal or temporary arrangements rather than rapid progression into long-term accommodation. Demographically, the shift towards a predominantly non-British and refugee/asylum seeker population continued and intensified. This population brought new challenges related to immigration status, income insecurity, and mental health. A quarter of guests had no income, often because of restrictions on public funds. Issues linked to the withdrawal of Home Office accommodation and delays in accessing benefits or employment contributed to higher levels of homelessness among new refugees. Despite a more complex client group, the shelter achieved positive move-on outcomes for 52 guests (40%), broadly in line with previous years. The introduction of Francis House, a 7-bed supported accommodation project funded through the DUHC Shelter Transformation Fund, provided an additional move-on pathway and strengthened the overall accommodation network. Operationally, the shelter adopted a 12-hour overnight model (8:00 p.m.-8:00 a.m.), with guests able to access Emmanuel House's day centre facilities the following morning. This arrangement balanced the benefits of continuity of care with resource constraints. While occupancy was lower, staff noted improved behaviour among guests, with fewer evictions for anti-social conduct and greater reliance on informal networks. Overall, the 2024-25 Winter Shelter remained a vital lifeline amid ongoing housing shortages and systemic barriers faced by asylum seekers and refugees. Staff and volunteers are commended for their commitment in managing a season of transition and maintaining effective move-on outcomes under increasingly complex operational conditions. Page 8
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance (continued) Comparative Metrics: Winter Shelter 2023-24 vs 2024-25 Metric 2023-24 Season length (weeks) 26 2024-25 25 Guests (1+ nights) 190 129 Total bed-nights 5,693 2,510 Average bed-nights per week 219 Average stay per guest (nights) 30 100 19 Women guests 25 32 Positive move-on outcomes Proportion of non- British guests 47% (89 guests) 40% (52 guests) 58% ~60%+ Operation model New accommodation projects 24/7 (Red Court & 12/7 (Emmanuel Arches) House) Francis House Francis House project initiated operational (7 beds) Change / Comment Slightly shorter season * 32% - reduced occupancy due to stricter assessments * 56% - significant under- occupancy ₺ 54% × 37% - shorter stays, more informal housing exits + 28% - increase in female representation • Slightly lower success rate, though consistent overall Continued rise in refugee/asylum seeker population Transition to single-site night shelter New supported housing pathway established d. Wellbeing Support Team Wellbeing Support Team - Project Summary (Nottingham) Background The Wellbeing Support Team began working with homeless individuals in Nottingham in January 2018, building on the legacy of the Multiple Needs Support Team (2014-2017), which was funded by the Big Lottery. Who We Support The team supports homeless and vulnerably housed individuals with multiple needs, with a strong focus on mental health support. Many service users also experience issues such as substance misuse, trauma and social exclusion. Page 9
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance (continued) Approach Our person-centred model focuses on: • building trusting relationships • meeting people where they are supporting individuals to engage with services at a pace that works for them The team is made up of three Wellbeing Support Workers, who work flexibly and intensively to help individuals make positive changes in their lives. Activity Groups In addition to one-to-one support, we run two weekly activity groups - one for men and one for women. These groups provide: • safe, welcoming spaces meaningful activities that support mental wellbeing, build confidence, and reduce isolation opportunities for peer connection and positive routines Aims The Wellbeing Support Team aims to bring about the following changes: • improved mental health and wellbeing reduced social isolation greater engagement with services Sustainability and Future Plans Funding for the current service is due to end in March 2026. Planning is already underway to sustain the service beyond this point. This includes: • a reduced Lottery funding application • charity shop income ringfenced to support continuation of the service Brief WBST City Case Studies An individual residing in temporary accommodation was referred to Emmanuel House following his discharge from the Homeless Mental Health team. They primarily required support with issues stemming from their autism spectrum disorder, anxiety and social isolation. We supported this individual to go to GP appointments, take part in social activities and to enter full-time employment. They have also been supported into applying for university and are set to attend this September. We have supported an individual who came to Emmanuel House with concerns surrounding alcohol use, in addition to depressive thoughts and suicidal ideation. They were supported into receiving and engaging with recovery support services and now attend weekly chats for emotional support. They have also been supported with their management of finances and with finding more affordable accommodation. Page 10
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance (continued) A gentleman presented at Emmanuel House, when he was living on the streets of Nottingham following a relationship breakdown and due to his physical health issues he was placed in temporary housing which has now become permanent. We have supported him with furnishing his flat, for him and his 3 children, through applications to The Arches project and Street Aid. We have supported him with evidence for his successful PIP tribunal working with Disability Support. We have also supported with a bus pass application and support at medical appointments. Data March 2024 to March 2025 - 49 people were supported • April 2023 to March 2024 - 24 people were supported (45 people supported in 22/23) e. 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. This service provides time-limited mental health support for adults experiencing homelessness in Nottinghamshire who are not currently engaged with statutory health services (e.g. primary care or mainstream mental health services). The aim is to help individuals stabilise and build the confidence and capacity needed to access and engage with long-term, mainstream mental health support. The service aimed to: • Provide a persistent, strength-based approach to engaging individuals at risk of or experiencing homelessness. • Deliver appropriate advice, support, and evidence-based brief interventions for people experiencing homelessness and mental health challenges. • Offer telephone-based advice and assistance to both individuals and partner organisations. Signpost individuals to appropriate statutory and non-statutory services supporting physical health, mental health, and overall wellbeing. Develop joint plans with partners to deliver proactive, person-centred interventions addressing the health and wellbeing needs of each individual. • Support individuals to stabilise their mental health and broader needs (e.g. housing, substance use) through strength-based engagement and planning. • Facilitate appropriate access to mainstream services through positive advocacy and strong partnership working. • Collaborate with other agencies involved in a person's care to identify access needs and co-develop strategies that support the successful delivery of interventions or treatment. 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 and emotional 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 (eg. telephone GP Practice with prescribing query, accompany to mental health service appointment or support to complete housing or benefits Page 11
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance (continued) Data We supported 26 people in 24/25. f. Volunteering Volunteering continues to be a cornerstone of the charity's operations. Total volunteer hours at Emmanuel House have increased, demonstrating a deeper individual commitment among those who have returned. The Board extends heartfelt gratitude to every volunteer - without their contributions, our impact would be significantly Volunteers contribute far more than completing tasks. Through their interactions and dedication across diverse roles - such as shop assistants, cooks, administrators, and event helpers - they enhance the experience of beneficiaries and allow our staff to focus intensively on providing direct support. Once again, volunteers in our charity shop set a new record for income generated - a vital contribution to our annual balance of income and expenditure. In addition to retail work, volunteers also prepare meals, assist with administration, and support a wide array of centre functions. Corporate volunteer teams from the business community deserve additional recognition. These groups contribute to a variety of ways - not least by helping to serve breakfast - but they offer much more than practical The interactions between these corporate volunteers and our beneficiaries are marked by professionalism and human warmth. Their courteous, respectful engagement plays a vital role in restoring dignity and reinforcing the supportive ethos that Emmanuel House embodies. These one-off corporate volunteering days provide invaluable contributions. Feedback from business teams consistently reflects that learning about homelessness and its human impact is as meaningful to them as the tasks they undertake. Emmanuel House remains profoundly grateful to every individual and team - from local volunteers to corporate groups—whose efforts enhance our mission and deepen our impact. Page 12
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance (continued) Category 2023/24 Total 4,992 volunteer hours Number of 81 volunteers Volunteer hours by activities Activities 61 Admin 403 Charity Shop 2,557 Kitchen Barber 793 2024/25 5,797 111 57 344 2,625 1,159 37 % Difference 16.10% 37.00% -6.6% -14.6% 2.60% 46.20% Shelter volunteering Corporate 1,178 1,305 1,575 1,436 33.70% 10.00% g. Fundraising activities Emmanuel House has continued to build on the strong foundations of previous years, with 2024-2025 showing both resilience and innovation in Marketing and Fundraising. Positive trends are evident across multiple income streams, excluding charity shop takings, specific contracts, and reclaimed Gift Aid, while focusing on public donations, charitable trusts, legacies, fundraising events, and winter shelter contributions. Despite a challenging economic climate, annual income is projected to remain healthy, supported by a diverse range of donors including companies, charitable trusts, individuals, faith groups, community organisations, and legacy gifts. Regular giving continues to provide a stable base of almost £6,000 per month, while event income and targeted campaigns are delivering partnerships - though facing a small dip compared to last year - are generating significant opportunities through both financial contributions and in-kind support. Emmanuel House has maintained a focus on authentic storytelling and collaborative relationships, encouraging volunteer involvement and community engagement. Looking forward, the priority will be to expand brand awareness, deepen donor stewardship, and build on the momentum of flagship events such as the Robin Hood Half Marathon, ensuring Emmanuel House remains synonymous with 'Nottingham charity' and continues to maximise every fundraising opportunity. Page 13
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance (continued) 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. Structure, governance and management 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. Performance of the board 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 2b and is approved by the Charity Commission: 2. PURPOSE The Charity is established to: a) maintain and develop the Emmanuel House Support Centre (hereinafter called "The Centre") and any other related projects for the benefit of homeless and vulnerable adults. provide, maintain and improve houses and hostels, including social housing, providing residential accommodation for people in need upon terms appropriate to their need. 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 five times in the year and recruited one new trustee. The Finance Sub group met three times. The Marketing and Fundraising Sub group met once. The Health and Safety Sub Group met six times. These sub groups provide written reports to the Board. The Equality Diversity and Inclusion group met 3 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 Page 14
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 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. b. Financial performance For the financial year 2024-2025, Emmanuel House reported a total income of £1,039,887. This reflects a sustained high level of activity, following an exceptional prior year. The Board of Trustees reports a net expenditure of £209,312 for the year, a result of strategic investment in services, building and infrastructure to secure the charity's long-term future. Income Breakdown • Donations and Legacies: Total donations and legacies were £578,155. While this is a decrease from the previous year's exceptional high, which included several one-off legacies, income from our core supporters remained robust, demonstrating continued commitment to our cause. We are deeply grateful to the many individuals, community groups, businesses, and trust funds that have remained steadfast in their support. • Unrestricted Funds: Our unrestricted funds have been strategically utilised and now stand at £716,841, providing essential support for our core work and future development. • Charity Shop: Thanks to the dedication of our volunteers, income from non-charitable trading activities, predominantly the charity shop, saw a significant increase to £62,590. • Bank Interest: We received £15,165 in bank interest during the year. We express particular gratitude to the various trust funds that continue to support our work, especially those providing restricted funding for specific projects. Expenditure Overview Total expenditure for the year amounted to £1,249,199, which is an increase of £233,441 compared to 2023- 2024. • Staffing Costs: Staff salaries, pensions, and associated costs totalled £905,218, making up 72% of total expenditure, reaffirming that our staff are our most valuable asset. A substantial amount, £52,533, was spent on agency staff (predominately funded from restricted sources), reflecting the ongoing recruitment challenges faced across the homelessness sector. Legal and Professional Fees: We incurred £77,651 in legal and professional fees. Depreciation and Development: The increase in expenditure is significantly attributed to a non-cash depreciation charge of £90,792 on recent capital investments and strategic spending on our building development, as the Board progresses plans to create new accommodation. Our overall expenditure increased, indicating a year of strategic investment in the charity's long-term assets and service capacity. Balance Sheet Emmanuel House ends the financial year in a healthy financial position: • Unrestricted Funds: These now stand at £716,841. • Liquid Unrestricted Funds: These remain strong at £522,115. Page 15
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 While the charity maintains a solid financial base, the trustees remain cautious, particularly about the risks associated with recruiting and retaining staff and the execution of our strategic capital projects. The Board is actively managing 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. 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 2025 d. Principal Risks and uncertainties 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 charity's salaries more in line, as far as it can, with local rates of pay in the sector. There has been continuous review and assessment of best outlets for advertising and implementation of flexible application processes. Additional expertise was accessed to aid recruitment. The organistion gives attention to the welfare of staff ensuring, where appropriate, reasonable adjustments are made to enable staff receive fulfilment through their job roles. Continuous work takes place on attending to the work-life balance of staff Financial sustainability: While other charities in Nottingham have either closed are experiencing major difficulties, by comparison we have financial stability that gives us confidence of future operating capacity for at least a further two years. In the short term the Trustees consider this risk to be similar in comparison to last The Trustees recognise the continuing tentative financial environment that the general population finds itself in which emerges in the lives of people we employ and to people to whom we deliver services. 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 that are relevant to beneficiaries but are not provided by the wider system. If available they will be a source of income for the charity.. 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 consensus locally that the immediate environment in which services are delivered is the most challenging it has been for 20 years, with a combination of numerical demand for support and increased level of needs particularly relating to destitution and mental health. 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. It is questionable as to whether women are adequately served. Staff continue to deal with additional challenges from beneficiaries, as presentations often include high levels of severe and multiple disadvantages, complex case work, cost-of-living crisis and inflation. 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 As the expenditure increases The Board of Trustees has increased the set aside figure to £325,000 (from £250,000 in the previous year) to cover six months' worth of operational costs, ensuring that Emmanuel House can continue its vital work, even in the face of unforeseen challenges. The total unrestricted resevred provide coverage for approximately 10 months of operational expenditure.. Page 17
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Future plans a. Accommodation • being committed to building on the work of Francis House and develop additional accommodation units of accommodation and make them financially viable. • build our intellectual capacity in learning about the complexities of accommodation services and the Benefits system. • provide accommodation that is of quality such that we meet the standards set by the SHIP and Safer Housing Teams. apply for registered provider status. b. Culturally specific mental health support continue to capacity build a culturally specific steering group to develop the service. • improve communication in providing information in numerically diverse languages. • develop a community approach to providing wellbeing support for beneficiaries. • recruit an additional support worker and development worker to develop outreach. • develop a steering group for the service so it is relevant to people with lived experience and culturally specific communities. c. Drop-in services increase capacity to respond to the increased level of demand for food. • improve our capability to move people on into suitable accommodation from within the service. d. Night shelter • refurbish the shelter area to upgrade the environment so it is more fit for purpose. identify funding to fill the identified shortfalls in funding. identify ways to increase the capacity of the shelter to be able to accommodate people with higher levels of needs. e. Wellbeing support team • identify funding to sustain the service for 2025/26. prepare applications of funding beyond March 2026. work with health authorities to further embed the service beyond July 2026 build on the establishment of the women's group model by providing a group for men, and groups with a the theme of drama and general recreation. f. Staffing • appoint a new CEO to lead the charity • continually attend to terms and conditions of staff to improve recruitment prospects. • review the business need for HR resource on site. g. Governance • recruit HR capacity Page 18
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 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: select suitable accounting policies and then apply them consistently; • • observe the methods and principles of the Charities SORP (FRS 102); make judgments and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. 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: so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and • that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information. 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: Martin Mellor Mil heller Trustee Clive Sillito Trustee Date: 05/11/2025 Page 19
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 2025 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: give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure for the year then have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Charities Act 2011. 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 20
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: the information given in the Trustees' report is inconsistent in any material respect with the financial statements; or • sufficient accounting records have not been kept; or the financial statements are not in agreement with the accounting records and returns; or we have not received all the information and explanations we require for our audit. 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 Page 21
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. he extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. Based on our understanding of the charitiable company and industry, we identify the key laws and regulations affecting the charitable company. We identified that the principal risk of fraud or non compliance with laws and regulations related to: - management bias in respect of accounting estimates and judgementes made; - management override of control; - posting of unusual journals or transactions. We focused on those areas that could give rise to a material misstatement in the charitable company financial statements. Our procedures included, but were not limited to: Enquiry of management and those charged with governance around actual and potential litigation and claims, including instances of non-compliance with laws and regulations and fraud; Reviewing minutes of meetings of those charged with governance where available; Reviewing legal expenditure in the year to identify instances of non-compliance with laws and regulations and fraud Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias. 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 22
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 PKF Smith Cooper Audit Limited Statutory Auditors 2 Lace Market Square Nottingham NG1 1PB Date: 13/11/2025 PKF Smith Cooper Audit Limited are eligible to act as auditors in terms of section 1212 of the Companies Act 2006. Page 23
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025 Income from: Donations and legacies Charitable activities Other trading activities Investments Total income Expenditure on: Charitable activities Total expenditure Net (expenditure)/income Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward Note 2 3 5 6 14 Restricted Unrestricted funds funds 2025 2025 € € 216,092 364,327 330 580,749 612,637 612,637 (31,888) (41,811) (73,699) 455,560 (73,699) 381,861 362,063 829 81,081 15,165 459,138 636,562 636,562 (177,424) 41,811 (135,613) 852,454 (135,613) 716,841 Total funds 2025 € 578,155 365,156 81,411 15,165 1,039,887 1,249,199 1,249,199 (209,312) (209,312) 1,308,014 (209,312) 1,098,702 The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 27 to 45 form part of these financial statements. 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 Page 24
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) REGISTERÉD NUMBER: 03798780 BALANCE SHEET AS AT 31 MARCH 2025 Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand Note 11 12 2025 368,877 2024 326,172 4,824 816,146 820,970 (91,145) 139,142 1,064,377 1,203,519 Current liabilities Creditors: amounts falling due within one year 13 (221,677) Net current assets Total net assets 729,825 1,098,702 981,842 1,308,014 Charity funds Restricted funds Unrestricted funds 14 14 381,861 716,841 455,560 852,454 Total funds 1,098,702 1,308,014 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 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 Trustee Date: 05/11/2025 The notes on pages 27 to 45 form part of these financial statements. Page 25
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 Cash flows from operating activities Net cash used in/(provided by) operating activities Cash flows from investing activities Purchase of tangible fixed assets Interest receivable and similar income Net cash used in investing activities 2025 € (171,558) 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 27 to 45 form part of these financial statements (91,838) 15,165 (76,673) (248,231) 1,064,377 816,146 2024 930,415 (245,143) 37,668 (207,475) 722,940 341,437 1,064,377 Page 26
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 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. matera unceraites related to evens of going con chat in cap sang ian ether here are any., 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 27
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 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 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 28
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 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: Long-term leasehold property Fixtures and fittings Office equipment - Straight line over the remaining life of the lease - 10% Straight line - 33.3% Straight line 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 straight- line 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 29
2. EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 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. Income from donations and legacies Donations Gift aid recovered Total 2024 Restricted Unrestricted funds funds 2025 2025 216,092 - 216,092 155,536 328,984 33,079 362,063 657,240 Total funds 2025 € 545,076 33,079 578,155 812,776 Total funds 2024 783,732 29,044 812,776 Income from charitable activities Grants Contracts Total 2024 Restricted Unrestricted funds funds 2025 2025 € € 364,327 829 - 364,327 420,732 829 11,544 Total funds 2025 € 365,156 - 365,156 432,276 Total funds 2024 412,276 20,000 432,276 •Page 30
4. EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Grants & donations Big Lottery (WBST) Individuals Nottingham City Council Faith Groups & Churches Church Homeless Trust Department for Levelling Up, Housing and Communities COl Nottingham Equal Nottingham City Homes Registered Provider Limited The Forman Hardy Charitable Trust Community Groups Businesses The Jessie Spencer Trust The 29th May 1961 Charitable Trust Finnis Scott Foundation Street Aid Albert Hunt Trust Funeral and Legacies NHS CCG Winifred Eileen Kemp Trust The Fifty Fund Mary Robertson Trust The Thomas Farr Charity Sir John Eastwood Foundation The Foyle Foundation The Grace Trust JN Derbyshire Trust The Lady Hind Trust The Gray Trust Department of Work and Pensions The Jones 1986 Charitable Trust Mazars Charitable Trust The Laing Family Trust Alex Ferry Foundation Elly Tams Fund Sisters of St Joseph of Peace PIB Community Trust Samuel Fox Foundation Restricted Unrestricted funds funds 2025 € 2025 44,311 - 4,733 194,794 106,441 - 22,950 1,225 87,290 5,000 - - 18,096 7,000 - 20,780 7,000 3,900 - 3,000 3,000 5,000 1,000 50,000 15,959 5,000 4,648 : 21,500 21,571 29,544 5,000 13,020 - 3,000 10,000 ... 5,000 - Total funds 2025 € 44,311 199,527 106,441 22,950 1,225 141,371 21,500 22,571 116,834 5,000 5,000 - 18,096 7,000 13,020 20,780 7,000 3,900 3,000 3,000 3,000 10,000 - 5,000 - 1,000 - 50,000 15,959 - 5,000 9,648 : Total funds 2024 74,046 160,794 141,673 49,672 3,052 118,629 7,913 10,041 20,000 17,127 162,084 5,000 5,000 1,000 - 7,000 132,310 - 7,000 3,675 3,000 5,000 3,000 10,000 4,500 2,000 15,000 1,000 4,764 50,000 1,250 3,000 5,000 250 4,500 500 100,000 Page 31
5. EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Grants & donations (continued) Gemini Trust Other trusts Nottingham Bid Henry Smith Grant Gift aid small donations scheme Arc Nineveh Charitable Trust AW Lymn Centenary Foundation The Barratt Foundation Skiption Building Society Charitable Foundation Masonic Charitable Foundation The Helen Jean Cope Charity Co-op Local Community Fund St Mary's Relief in Need Charity : 3,500 33,771 2,000 : 1,000 1,458 2,000 1,389 1,480 2,500 1,000 180 579,483 333,757 Income from other trading activities Income from fundraising events Fundraising events Total 2024 Income from non charitable trading activities Restricted Unrestricted funds funds 2025 2025 € 330 2,882 18,491 14,814 Trading income Property rental income Unrestricted funds 2025 € 55,751 6,839 62,590 829 3,500 33,771 1,389 - 2,000 1,480 2,500 1,000 180 1,000 1,458 2,000 913,240 Total funds 2025 € 18,821 17,696 Total funds 2025 € 55,751 6,839 62,590 5,000 1,447 50,781 1,196,008 Total funds 2024 17,696 Total funds 2024 46,273 618 46,891 Page 32
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Investment income Interest receivable on bank deposits Unrestricted funds 2025 15,165 Total funds 2025 € 15,165 Total funds 2024 37,668 Page 33
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analysis of expenditure on charitable activities Accommodation 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 Management recharge Total 2024 Restricted Unrestricted funds funds 2025 2025 € € 5,820 30 3,250 12,053 52,533 - - 36 20,536 845 - 847 1,936 16,017 24,101 25,032 8,477 1,454 525 6,684 8,343 10,143 3,418 7,632 5,269 72,382 1,874 2,043 - 40 7,228 4,229 5,359 7,205 349,280 501,190 1,679 4,962 1,500 715 170 994 23,105 6,776 16,809 25,858 - 820 81,361 (81,361) 612,637 636,562 551,408 464,348 Total funds 2025 5,850 15,303 52,533 36 21,381 1,936 16,864 49,133 9,931 8,868 16,827 11,050 77,651 3,917 7,228 4,269 12,564 850,470 6,641 2,215 1,164 29,881 42,667 820 1,249,199 1,015,756 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 Page 34
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 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 £25,805 (2024: £24,586) in relation to governance costs, £20,250 (2024: E19,110) of which is in relation to legal and professional costs and £5,555 (2024: E5,476) in relation to salaries, NI and pensions. Volunteers contribute towards the activities of the charity. The equivalent cost of the volunteer hours totalled £75,939 (2024: £72,038). Auditors' remuneration The auditors' remuneration amounts to an auditor fee of £11,250 (2024: E10,400). Staff costs 2025 Wages and salaries Social security costs Contribution to defined contribution pension schemes 817,787 55,999 31,432 905,218 The average number of persons employed by the Company during the year was as follows: 2025 No. 35 2024 € 694,600 33,985 13,953 742,538 2024 No. 28 Employees The average headcount expressed as full-time equivalents was 27 (2024: 22). 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 64,068 (2024: £55,491). Page 35
10. 11. EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Trustees' remuneration and expenses During the year, no Trustees received any remuneration or other benefits (2024 - £31,986). During the year ended 31 March 2025, £128 of Trustee expenses have been incurred (2024 - ENil) Tangible fixed assets Cost or valuation At 1 April 2024 Additions Transfers between classes At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 12. Debtors Assets Land and under Fixtures and buildings construction fittings 319,879 77,956 83,051 161,007 (161,007) 480,886 - 50,683 8,787 59,470 Office equipment € 42,626 : 42,626 Total € 491,144 91,838 - 582,982 108,262 41,513 149,775 : 19,710 5,156 24,866 37,000 2,464 39,464 164,972 49,133 214,105 331,111 211,617 - 77,956 34,604 30,973 3,162 5,626 368,877 326,172 Due within one year Trade debtors Other debtors Prepayments and accrued income 2025 € 780 644 3,400 4,824 2024 74,130 20,697 44,315 139, 142 Page 36
13. 14. EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Creditors: Amounts falling due within one year Trade creditors Other taxation and social security Other creditors Accruals and deferred income Statement of funds Statement of funds - current year Income Expenditure Unrestricted funds Designated funds Building investigation Francis House General funds General Funds - all funds Total Unrestricted funds Restricted funds Allotment Big Lottery WBST Defibrillator Drop In Refurbishment Early Morning Breakfast Trips AFA Winter Shelter Independent Living Service Francis House Counselling Henry Smith Gemini Trust NHS CCG Balance at 1 April 2024 237,750 - 614,704 852,454 - (100,000) 459,138 459,138 10,606 44,311 (536,562) (636,562) 75,855 1,338 5,445 1,500 1,090 55,789 91,577 2,000 4,500 15,627 234,073 197,295 33,771 - 20,780 (10,473) (58,766) (5,155) (1,500) (234,073) (194,018) (33,771) (3,752) (20,403) 2025 13,056 14,448 6,368 57,273 91,145 Transfers in/out € - 100,000 (58,189) 41,811 - (41,811) 2024 40,613 10,121 4,005 166,938 221,677 Balance at 31 March 2025 237,750 479,091 716,841 133 19,589 1,338 290 1,090 55,789 94,854 2,000 748 16,004 Page 37
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. Statement of funds (continued) Statement of funds - current year (continued) Balance at 1 April 2024 € Income Expenditure Culturally Specific Mental Health Support Development Single support service Street support Night shelter Transformation Fund Other 4,973 47,154 120,707 8,994 9,650 9,361 16,092 : 18,096 (21,065) (7,584) (16,059) - 5,725 (6,018) 455,560 580,749 (612,637) Total of funds 1,308,014 1,039,887 (1,249,199) Transfers invout : : (41,811) - Balance at 31 March 2025 € - 39,570 120,707 11,031 9,650 9,068 381,861 1,098,702 Page 38
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. Statement of funds (continued) Designated funds 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. Restricted funds Allotment Service users go to allotment and learn different skills. It is organised by support workers and meals are provided occasionally. 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. Defibrilator To repair and replace defibrilator. Drop In Reburbishment Drop in area is the ground floor area where service users are served meals and where service user activities are organised. This fund is used to cover costs of the maintenance of this area, such as decorating and new information screens. Early Morning Breakfast Service This was funding which was used to serve meals at early hours each morning. Usually this would be Monday to Friday at 7am. Trips AFA To cover costs of client transport - taxi or bus service. Winter Shelter Winter Shelter is a night shelter for rough sleepers and homeless people stay over night during the winter period, and it is usually opened during the period October - March. This includes bed, meal and shower. Independent 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. Page 39
14. EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Statement of funds (continued) Francis House (St Edward's) Accommodation project which accommodates homeless people who are on the way to more stable and independent living. Counselling Funding to pay for counselling costs for beneficiaries. Henry Smith Supporting people from different minority backgrounds and people with language barriers in to appropriate accommodation, signposting and advocating for them so they could reach right services. Meaningful activities for service users like drama or women's group. This is CSS funded by Henry Smith charity trust. Gemini Trust Trust has donated funds to buy bedding and clothes which cannot be donated by public and cannot be accepted due to H&S reasons. The Charity also uses this funding to buy sleeping bags. NHS CCG notional and practical support for people with mental health issues in Nottinghamshire Sout anposting clients to relevant services and organisina wellbeind activities for service user Mental Health Suicide Support Meaningful activities and support for people affected by suicidal thoughts. Culturally Specific Mental Health Support Supporting people from different minority backgrounds and people with language barriers in to appropriate accommodation, signposting and advocating for them so the could reach right services. Meaningful activities for service users like drama or women's groups. Development Windows investment at Emmanuel House. Street Support Agreement with Street Aid national charity network and their Nottingham branch to administer their funds. Night Shelter Transformation Fund Funding received from DULCH to pay consultants to apply for registered housing provider status. Single Support Service he Single Support Service works with people who sleep rough, or are vulnerable to rough sleeping t ccess appropriate local services, move away from the streets and into settled accommodatior Page 40
14. EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Statement of funds (continued) Other - Client Fund To use money to support clients without income in emergency situations - deposit, birth certificate, applicances, transport etc. Statement of funds - prior year Unrestricted funds Designated funds WBST Winter Shelter Building investigation General funds General Funds - all funds Total Unrestricted funds Balance at 1 April 2023 35,343 80,000 240,600 355,943 323,324 679,267 Income Expenditure : 768,157 768,157 : (2,850) (2,850) (456,296) (459,146) Transfers in/out € (35,343) (80,000) (115,343) (20,481) (135,824) Balance at 31 March 2024 : 237,750 237,750 614,704 852,454 Restricted funds Allotment Big Lottery WBST Defibrillator Drop In Refurbishment Early Morning Breakfast Trips AFA Winter Shelter Independent Living Service Francis House Counselling Henry Smith Gemini Trust NHS CCG Culturally Specific Mental Health Support Development 11,354 20,958 1,338 5,445 - 1,090 20,628 47,012 - 2,000 985 - 7,681 37,502 - 1,000 74,646 : 1,500 152,083 26,613 118,629 86,791 5,000 20,000 - 50,781 (12,354) (55,092) 35,343 (272,108) (17,836) (27,052) (88,860) (500) (12,054) (32,529) (3,627) 99,397 - 1,084 : 75,855 1,338 5,445 1,500 1,090 55,789 91,577 2,000 - 4,500 15,627 4,973 47,154 Page 41
14. EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Statement of funds (continued) Statement of funds - prior year (continued) Balance at 1 April 2023 Income Expenditure Single support service Street support Night Shelter Transformation Fund Other 100,700 23,241 38,310 745 (18,303) (14,992) 10,000 7,264 3,052 (350) (955) 297,198 579,150 (556,612) Transfers in/out 135,824 Total of funds 976,465 1,347,307 (1,015,758) - Balance at 31 March 2024 120,707 8,994 9,650 9,361 455,560 1,308,014 Page 42
15. Summary of funds Summary of funds - current year Designated funds General funds Restricted funds EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Balance at 1 April 2024 237,750 614,704 455,560 Income Expenditure - 459,138 580,749 (100,000) (536,562) (612,637) 1,308,014 1,039,887 (1,249,199) Summary of funds - prior year Designated funds General funds Restricted funds Balance at 1 April 2023 355,943 323,324 297,198 976,465 Income Expenditure (2,850) 768,157 579,150 (456,296) (556,612) 1,347,307 (1,015,758) Transfers in/out € 100,000 (58,189) (41,811) - Transfers in/out (115,343) (20,481) 135,824 - 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 Restricted Unrestricted funds funds 2025 2025 € € 109,235 298,855 (26,229) 381,861 259,642 522,115 (64,916) 716,841 Balance at 31 March 2025 237,750 479,091 381,861 1,098,702 Balance at 31 March 2024 € 237,750 614,704 455,560 1,308,014 Total funds 2025 € 368,877 820,970 (91,145) 1,098,702 Page 43
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. Analysis of net assets between funds (continued) Analysis of net assets between funds - prior year Tangible fixed assets Current assets Creditors due within one year Total Restricted Unrestricted funds funds 2024 2024 € 47,154 555,111 (146,705) 279,018 648,408 (74,972) 455,560 852,454 17. Reconciliation of net movement in funds to net cash flow from operating activities 2025 Net expenditure/income for the year (as per Statement of Financial Activities) Adjustments for: Depreciation charges Dividends, interests and rents from investments Decrease in debtors (Decrease)/increase in creditors Net cash (used in)/provided by operating activities (209,312) 90,792 (15,165) 134,318 (133,530) (132,897) 18. Analysis of cash and cash equivalents Cash in hand 2025 816,146 Total funds 2024 326,172 1,203,519 (221,677) 1,308,014 2024 331,549 22,264 (37,668) 467,480 146,790 930,415 2024 1,064,377 Page 44
EMMANUEL HOUSE SUPPORT CENTRE (A company limited by guarantee) IOTES TO THE FINANCIAL STATEMENTS OR THE YEAR ENDED 31 MARCH 202 19. Analysis of changes in net debt Cash at bank and in hand At 1 April 2024 Cash flows 1,064,377 (248,231) 1,064,377 (248,231) At 31 March 2025 816,146 816,146 20. 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 £31,432 (2024: £13,953) during the year This cost is split between restricted and unrestricted funds on the basis of the underlying staff cost. Contributions of £5,499 (2024: £3,331) were payable to the fund at the balance sheet date and are included within creditors. 21. Operating lease commitments At 31 March 2025 the Company had commitments to make future minimum lease payments under non- cancellable operating leases as follows: 2025 2024 Not later than 1 year 1,833 1,474 22. Related party transactions During the year the charity made the following related party transactions: Donations of ENil (2024: £350) were made by trustees with no conditions attached. Donations of £600 (2024: ENil) were made by key management personnel with no conditions attached. nations of f20.756 (2024: £20.756) were received from a company with directors in commor urchases of £396 (2024: £956) were made from this company. At the vear end, an amount of EN (2024: ENil) was due from this related party. Page 45