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|**Contents**|**Page**|
|---|---|
|Members of the Board and professional advisers|1|
|Trustees' Annual Report|**2 to 10**|
|Independent Examiner's report to the members|**11 to 12**|
|Statement of financial activities||
|(including income and expenditure account)|**13**|
|Balance sheet|**14 to 15**|
|Statement of Cash flows|**16**|
|Notes to the financial statements|**17 to 29**|





## 

|Registered Charity name|Emmaus Colchester|
|---|---|
|Charity number|1077805|
|Company registration number|03805699|
|Principal and Registered office|175 MagdalenStreet|
||Colchester|
||Essex COl 2 JX|
|Trustees|Robert Sugden|
||Charles Ince (resigned 16 August 2021)|
||James McElhinney ACA|
||Andrew Craig|
||Francis Perera|
||Laura Petford (resigned 28 July 2021)|
||Victoria Fuller|
||Jamie Riddell|
||Thomas Empson (appointed 6 September 2021)|
||Noel Khine (1 June 2020 to 27 Jan 2021)|
||William Manning (20 July 2020 to 6 June 2021)|
|Chief Executive Officer|Denise King|
|Independent Examiner|Tim _O'Connor_ of Scrutton Bland LLP|
||820 The _Crescent_|
||Colchester Business Park|
||Colchester C04 9YQ|
|Bankers|National Westminster Bank PLC|
||25 High Street|
||Colchester COl IDO|
||CAF Bank Limited|
||25 Kings Hill Avenue|
||Kings Hill|
||West Mailing|
||Kent ME19 4JQ|
|Solicitors|Trowers <& Hamlins|
||3 Burnhill Row|
||London EC1Y 8YZ|





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||**30.6.2021**|**30.6.2020**|
|---|---|---|
|Community House Capital Fund|831,008|838,735|
|Community house Sinking Fund|-|74,928|
|General Funds|636,532|392,104|
|Total Unrestricted Income Funds|||
|(per note 16)|1,467,540|1,305,767|





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|||**Unrestricted**|**Restricted**|**Total Funds**|Total Funds|
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**2021**|2020|
||**Note**|£|£|£|£|
|**Income:**||||||
|Donations and grants||||||
|receivable|3|136,881|71,528|208.409|375,684|
|Investments|4|94|-|94|276|
|Charitable activities|5|464.379|-|464,379|489,685|
|Other income|6|2,005|-|2,005|120|
|**Total incoming resources**||603,359|71,528|674,887|865,765|
|**Expenditure:**||||||
|Raising funds|7|(7.734)|**-**|(7,734)|(6,298)|
|Charitableactivities|8|(433,852)|(146,292)|(580,144)|(603,485)|
|**Total expenditure**||(441,586)|(146,292)|(587,878)|(609,783)|
|**Net income/(expenditure) **|**9**|161,773|(74,764)|87,009|255,982|
|**Reconciliation of funds:**||||||
|**Total funds brought forward**||||||
|**at 1 July 2019**||1,305,767|184,624|1,490,391|1,234,409|
|**Total funds **_carried_ **forward**||||||
|**at 30 June 2020**||1,467,540|109,860|1,577,400|1,490,391|





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||||2021|2020|
|---|---|---|---|---|
||Note|€|€|£|
|Fixed assets|||||
|Tangible assets|11||1,599,344|1,433,093|
|Current assets|||||
|Debtors|12|39,748||189,148|
|Cash at bank and in hand||405,051||249,446|
|||444.799||438,594|
|Creditors: Amounts falling due within one year|13|(60,030)||(163,345)|
|Net current assets|||384,769|275,249|
|Total assets less current liabilities|||1,984,113|1,708,342|
|Creditors: Amounts falling due after one year|14||(406,713)|(217,951)|
|Net assets|||1,577,400|1,490,391|
|Funds|||||
|Restricted income funds|15||109,860|184,624|
|Unrestricted income funds:|||||
|Designated funds|16||831,008|913,663|
|General funds|16||636,532|392,104|
|Total funds|||1,577,400|1,490,391|





## 

||2021|2020|
|---|---|---|
||€|€|
|Cash flows from operating activities|||
|Net movement on funds|87,009|255982|
|Depreciation|21,959|17,533|
|Interest received|(94)|(276)|
|Interest charge|15,213|9,219|
|Decrease/(increase) in debtors|149,400|(136,784)|
|(Decrease)/increase in creditors|(109,661)|38,263|
|Profit on disposal of fixed assets|-|(6,580)|
|Cash generated from operating activities|163,826|177,357|
|Interest received|94|276|
|Net cash generated from operating activities|163,920|177,633|
|Cash flows from investing activities|||
|Purchase of tangible fixed assets|(188,210)|(111,777)|
|Saleof tangible fixed assets|-|6,581|
|Net cash used in investing activities|(188.210)|(105,196)|
|Cash flows from financing activities|||
|Loan repayments|(23,892)|(15,813)|
|New loans|219,000|31,000|
|Interest paid|(15,213)|(9,219)|
|Net cash generated from financing activities|179,895|5,968|
|Increase in cash and cash equivalents in the year|155,605|78,405|
|Cash and cash equivalents brought forward|249,446|171,041|
|Cash and cash equivalents carried forward|405,051|249,446|





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|IT Equipment|20% straight line|
|---|---|
|Fixtures and Fittings|25% straight line|
|Motor Vehicles|25% straight line|
|Leasehold Property|0.833% straight line|
|Freehold Property|2% straight line|



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## 

|3.|Donations and grants receivable||||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2021|
|||€||£|
||Donations|45,989|-|45,989|
||Grants receivable|90,892|46,565|137,457|
||The National Lottery Community||||
||Fund|-|24,963|24.963|
|||136,881|71,528|208,409|



||||Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|---|
||||Funds|Funds|2020|
||||£|£|£|
||Donations||63,705|-|63,705|
||Grants receivable||109,560|102,567|212,127|
||The National Lottery Community|||||
||Fund||-|99,852|99,852|
||||173,265|202,419|375,684|
|4.|Investment income|||||
||Unrestricted||Total Funds|Unrestricted|Total Funds|
|||Funds|2021|Funds|2020|
|||£|£|£|£|
||Bank interest receivable|94|94|276|276|
|5.|Income from charitable activities|||||
|||Unrestricted|Total Funds Unrestricted||Total Funds|
|||Funds|2021|Funds|2020|
|||£|£|£|£|
||Housing benefit received|161,720|161,720|187,041|187,041|
||Shops and warehouse sales|254,030|254,030|277,807|277,807|
||House clearance and cleaning income|48,629|48,629|24,837|24,837|
|||464,379|464,379|489,685|489,685|





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||Unrestricted|Total Funds|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|2021|Funds|2020|
||€|€|£|£|
|Other income|2,005|2,005|120|120|
|Expenditure on raising funds|||||
||Unrestricted|Total Funds|Unrestricted|Total Funds|
||Funds|2021|Funds|2020|
||£|£|£|£|
|Shabby Chic costs and credit card|||||
|charges|4,466|4,466|3,328|3,328|
|Printing, postage and stationery|3,268|3,268|2,970|2,970|
||7,734|7,734|6,298|6,298|
|Expenditure on charitable activities|||||
|||Activities|||
|||Undertaken|Support|Total Funds|
|||directly|Costs|2021|
|||£|£|£|
|Shop and warehouse costs||207,622|141,576|349,198|
|Community house and Annexes costs||137,313|93,633|230,946|
|Total activities undertaken directly||344,935|235,209|580,144|
|Expenditure on charitable activities|||||
|2020|||||
|||Activities|||
|||Undertaken|Support|Total Funds|
|||directly|Costs|2020|
|||£|£|£|
|Shop and warehouse costs||240,916|125,876|366,792|
|Community house and Annexes costs||155,464|81,229|236,693|
|Total activities undertaken directly||396,380|207,105|603,485|
|Basis of allocation of support costs|||||





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## 

||2021|2020|
|---|---|---|
||£|£|
|Depreciation of owned fixed assets|21,959|17,533|
|Operating lease rentals|72,007|108,260|
|Accountancy fees|4,545|3,360|
|Interest payable in respect of bank loans|15,213|9,219|
|Profit on disposal of fixed assets|-|(6,580)|
|**Staff costs and emoluments**|||
|**Total staff costs were as follows:**|||
||2021|2020|
||£|£|
|Wages and salaries|224,545|192,813|
|Social Security costs|15,186|13,137|
|Pension costs|4,378|4,176|
||244,109|210,126|



## 

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||2021|2020|
|---|---|---|
||**No**|No|
|Number of administrative staff|1|1|
|Charitable activities|9|9|
||**10**|**10**|





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||**Community**||||||
|---|---|---|---|---|---|---|
||**and**||||||
||**Warehouse**||||||
||**Fixtures and**|**IT**|**Motor**|**Leasehold**|**Freehold**||
||**Fittings**|**Equipment**|**Vehicles**|**Property**|**Property**|**Total**|
||€|£|£|£|£|£|
|**Cost**|||||||
|At 1 July 2020|19,594|24,413|59,628|927,556|567,957|1,599,148|
|Addition|14,996|-|**-**|**-**|173,214|188,210|
|**At 30 June 2021**|34,590|24,413|59,628|927,556|741,171|1,787,358|
|**Depreciation**|||||||
|At 1 July 2020|19,368|24,413|33,453|88,821||166,055|
|Charge for the year|2,361|-|9,558|7,727|2,313|21,959|
|**At 30 June 2021**|21,729|24,413|43,011|96,548|2,313|188,014|
|**Net book value**|||||||
|**At 30 June 2021**|12,861||16,617|831,008|738,858|1,599,344|
|At 30 June 2020|226||26,175|838,735|567,957|1,433,093|





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||2021|2020|
|---|---|---|
||€|€|
|Otherdebtors|**9.379**|15,534|
|Prepayments and accrued income|**30,369**|173,614|
||**39,748**|189,148|
|**Creditors: Amounts falling due within one year**|||
||2021|2020|
||`€`|`£`|
|Mortgage|**12,837**|11,738|
|Bank loans|**6,360**|1,113|
|Trade creditors|599|101,746|
|Other creditors|**40,234**|48,748|
||**60,030**|163,345|
|The mortgageand bank loan are secured by a legal charge over the freehold property.|||
|**Creditors: Amounts falling due after more than one year**|||
||2021|2020|
||`£`|`£`|
|Mortgage|169,620|188,341|
|Bank loan|237,093|29,610|
||**406,713**|217,951|



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|Restricted funds||||||
|---|---|---|---|---|---|
||Balance at|Incoming|Outgoing||Balance at|
||1 Jul 2020|Resources|Resources|Transfers|30 Jun 2021|
||£|£|£|£|£|
|Emmaus UK CTF|861|2,407|(3,207)||61|
|Essex Community||||||
|Foundation Income|5,000||(5,000)|||
|E UK AF19-2 Grant||||||
|(Building project 99 HS)|100,000|**.**|||100,000|
|The National Lottery||||||
|Community Fund|78,763|24,963|(103,726)|-|-|
|Postcode Lottery for||||||
|Drivers salary|-|19,158|(9,577)|-|9,581|
|Freemason _Grant_ Income|-|20,000|(20,000)|-|-|
|FSJ _Grant_ for 99 HS||||||
|Furniture|-|5,000|(4,782)|-|218|
|Restricted Fund|184,624|71,528|(146,292)|-|109,860|
|Restricted funds 2020||||||
||Balance at|Incoming|Outgoing||Balance at|
||1 Jul 2019|Resources|Resources|Transfers|30 Jun 2020|
||£|£|£|£|£|
|Emmaus UK CTF|1,031|2,567|(2,737)||861|
|Essex Community||||||
|Foundation Income|5,000|-|-|-|5,000|
|E UK AF19-2 Grant||||||
|(Building project 99 HS)|-|100,000|-|-|100,000|
|The National Lottery||||||
|Community Fund|-|99,852|(21,089)|-|78,763|
|Restricted Fund|6,031|202,419|(23,826)|-|184,624|





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|16. Unrestricted income funds||||||
|---|---|---|---|---|---|
||Balance at|Incoming|Outgoing||Balance at|
||1 Jul 2020|Resources|Resources|Transfers|30 Jun 2021|
||£|£|£|£|£|
|Designated Funds||||||
|Community House||||||
|Capital Fund|838,735|-|-|(7.727)|831,008|
|Maintenance Sinking||||||
|Fund|74,928|-|-|(74,928)|-|
|General Funds|392,104|603,359|(441,586)|82,655|636,532|
||1,305,767|603,359|(441,586)|-|1,467,540|
|Unrestricted income funds|2020|||||
||Balance at|Incoming|Outgoing||Balance at|
||1 Jul 2019|resources|resources|Transfers|30 Jun 2020|
||£|£|£|£|£|
|Designated Funds||||||
|Community House||||||
|Capital Fund|846,458|-|-|(7,723)|838,735|
|Maintenance Sinking||||||
|Fund|67,221|7,707|-|-|74,928|
|General Funds|314,699|655,639|(585,957)|7,723|392,104|
||1,228,378|663,346|(585,957)|-|1,305,767|



||**Tangible**|||**Long**||
|---|---|---|---|---|---|
||**Fixed**|**Current**|**Current**|**Term**||
||**Assets**|**Assets**|**Liabilities**|**Liabilities**|**Total**|
||**£**|**£**|**£**|**£**|**£**|
|Restricted income funds|-|**109,860**|-|-|**109,860**|
|Unrestricted income||||||
|funds|**1,599,344**|**334,939**|**(60,030)**|**(406,713)**|**1,467,540**|
||**1,599,344**|**444,799**|**(60,030)**|**(406,713)**|**1,577,400**|





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||**Tangible**|||**Long**||
|---|---|---|---|---|---|
||**Fixed**|**Current**|**Current**|**Term**||
||**Assets**|**Assets**|**Liabilities**|**Liabilities**|**Total**|
||€|€|€|£|£|
|Restricted income funds|-|**184,624**|-|-|**184,624**|
|Unrestricted income||||||
|funds|**1,433,093**|**253,970**|**(163,345)**|**(217,951)**|**1,305,767**|
||**1,433,093**|**438,594**|**(163,345)**|**(217,951)**|**1,490,391**|



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||**2021**|2020|
|---|---|---|
||£|£|
|Payment due:|||
|Within one year|**40,046**|43,591|
|Between two to fiveyears|**30,250**|63,250|
||**70,296**|106,841|





## 

|21. Reconciliation of net debt|||||
|---|---|---|---|---|
||Balance at|Cash||Balance at|
||1 Jul 2020|movements|New loans|30 Jun 2021|
||£|£|£|£|
|Borrowings|||||
|Mortgages|(200,079)|17,622|**.**|(182,457)|
|Bank Loans|(30,723)|6,270|(219,000)|(243,453)|
|Cash at bank and in hand|249,446|155,605|-|405,051|
|Net debt|18,644|179,497|(219,000)|(20,859)|
|Reconciliation of net debt 2020|||||
||Balance at|Cash||Balance at|
||1 Jul 2019|i<br>movements|New loans|30 Jun 2020|
||£|£|£|£|
|Borrowings|||||
|Mortgages|(208,374)|8,295|**.**|(200,079)|
|Bank Loans|(7,241)|7,518|(31,000)|(30,723)|
|Cash at bank and in hand|171,041|78,405|-|249,446|
|Net debt|(44,574)|94,218|(31,000)|18,644|





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||**Unrestricted**|**Restricted**|**Total Funds**|Total Funds|
|---|---|---|---|---|
||**Funds**|**Funds**|**2021**|2020|
||£|£|£|£|
|Warehouse staffcosts|**2,099**|**98,397**|**100,496**|97,943|
|Warehouse rent|**23,200**|-|**23,200**|23,280|
|Warehouse rates and water|**333**|-|**333**|510|
|Warehouse daily expenses|**59**|-|**59**|960|
|Warehouse insurance|**780**|-|**780**|780|
|Warehouse light and heat|**1,724**|-|**1,724**|6,061|
|Warehouse equipment and|||||
|maintenance|**715**|-|**715**|1,082|
|**Total Warehouse expenditure**|**28,910**|**98,397**|**127,307**|130,616|
|Communitystaffsalaries|**63,642**|**25,000**|**88,642**|80,887|
|Community staff training and|||||
|recruitment|**439**|**.**|**439**|(37)|
|Community House equipment and|||||
|maintenance|**5,685**||**5,685**|8,500|
|Community House heat and light|||||
|(including wood chip supplies)|**17,301**||**17,301**|18,652|
|Community House rates and licenses|**9,890**|-|**9,890**|9,687|
|Community House daily expenses|**3,104**|**3,207**|**6,311**|7,005|
|Community House fittings|||||
|depreciation|||||
|Community House depreciation|**7,727**|—|**7,727**|7,727|
|**Total Community House**|||||
|**expenditure**|**107,788**|**28,207**|**135,995**|132,421|
|Emporium shop rent|**4,333**||**4,333**|27,301|
|Emporium shop rates|**333**||**333**|114|
|Emporium shop insurance|**251**||**251**|1,063|
|Emporium shop heat and light|**364**||**364**|2,053|
|Emporium shop fitting and other|||||
|expenses|**1,036**||**1,036**|297|
|**Total Emporium Shop expenditure**|**6,317**||**6,317**|30,828|
|Carried forward|**143,015**|**126,604**|**269,619**|293,865|





## 

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||Unrestricted|Restricted|Total Funds|Total Funds|
|---|---|---|---|---|
||Funds|Funds|2021|2020|
||£|£|£|£|
|Brought forward|143,015|126,604|269,619|293,865|
|Home shop mortgage interest|7,204|-|7,204|9,219|
|Home shop development interest|7,819|-|7,819|-|
|Home shop rates|391|-|391|139|
|Home shop light and heat|(36)|-|(36)|2,400|
|Home shop fitting and other|||||
|expenses|4,320|4,782|9,102|8,785|
|Home shop depreciation|2,313|-|2,313|-|
|Total home shop expenditure|22,011|4,782|26,793|20,543|
|Works rent|7,303|-|7,703|7,778|
|Works rates and water|250|-|250|256|
|Works equipment and maintenance|241|-|241|546|
|Works light and heat|3,076|-|3,076|6,259|
|Works fitting and other expenses|1,436|-|1,436|1,922|
|Total works expenditure|12,306|-|12,306|16,761|
|Annex 1 rent||||2,010|
|Annex 1 rates and licences|-|-|-|40|
|Annex 1 light and heat|-|-|-|(91)|
|Total Annex 1 expenditure|-|-|-|1,959|
|Annex 2 light and heat|-|-|-|(28)|
|Total Annex 2 expenditure|-|-|-|(28)|
|Annex 3 rent||||1,089|
|Annex 3 rates and licences|-|-|-|170|
|Annex 3 light and heat|-|-|-|50|
|Annex 3 maintenance|-|-|-|169|
|Total Annex 3 expenditure|-|-|-|1,478|
|Carried forward|**177,332**|**131,386**|**308,718**|334,578|





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||**Unrestricted**|**Restricted **|**Total Funds**|Total Funds|
|---|---|---|---|---|
||**Funds**|**Funds**|**2021**|2020|
||€|£|£|£|
|Brought forward|**177,332**|**131,386**|**308,718**|334,578|
|Annex 4 rent|**4,320**|_|**4,320**|16,431|
|Annex 4 rates and licences|**205**|-|**205**|1,409|
|Annex 4 light and heat|-|-|-|1,642|
|Annex 4 equipment and maintenance|-|-|-|152|
|**Total Annex 4 expenditure**|**4,525**|-|**4,525**|19,634|
|Crouch Street rent|**30,250**||**30,250**|30,371|
|Crouch Street Light and heat|**6,486**|-|**6,486**|2,746|
|Crouch Street building insurance|**1,067**|-|**1,067**|1,105|
|Crouch Street Daily expenses|**120**|-|**120**|821|
|Crouch Street rates and licenses|**1,839**|-|**1,839**|3,492|
|Development Crouch Street|-|-|-|2,059|
|Crouch Street Maintenance|**699**|-|**699**|1,574|
|**Total Crouch Street expenditure**|**40,461**|-|**40,461**|42,168|
|Carried forward|**222,318**|**131,386**|**353,704**|396,380|





## 

## 

||Unrestricted|Restricted|Total Funds|Total Funds|
|---|---|---|---|---|
||Funds|Funds|2021|2020|
||€|£|£|£|
|Brought forward|222,318|131,386|353,704|396,380|
|Trustee expenses|-|-|_|68|
|Insurance|4,905|-|4,905|5,190|
|Driver staffcosts|45.394|9,577|54,971|31,297|
|Off ice expenses, repairs and|||||
|maintenance|6,118|-|6,118|4,340|
|Motor vehicle expenses|12,780|-|12,780|12,263|
|Travelling expenses|132|-|132|472|
|Legal fees|-|-|-|460|
|Marketing and publicity|5,397|-|5,397|7,543|
|Telephone|18,360|-|18.360|17,467|
|IT equipment depreciation|2,361|-|2,361|269|
|Motor vehicle depreciation|9,558|-|9,558|9,537|
|Waste disposal costs|19,756|-|19,756|16,719|
|Sundry expenses|348|-|348|167|
|Companion expenses|49,955|726|50,681|60,752|
|Solidarity payments|11,374|-|11,374|10,060|
|Accountancy costs|4,545|-|4,545|3,360|
|(Profit) on disposal|-|-|-|(6,580)|
|Bank charges and interest|193|-|193|60|
|Bid levy|1,975|-|1,975|2,254|
|Food and refreshments|18,082|4,603|22,685|26,474|
|Cafe expenses|301|-|301|4,413|
|Volunteer welfare costs|-|-|-|65|
|Bad debt writeoff|-|-|-|455|
|Total support costs|**211,534**|**14,906**|**226,440**|207,105|
||**433,852**|**146,292**|**580,144**|603,485|