2022-06-30-accounts

REGISTERED COMPANY NUMBER: 03978765 (England and Wale51 REGISTERED CHAAITY NUMBER: 1085609 Fin rEnd June 2022 Emmaus Sutton McGrath Hartley knmited 5 Westbrook Court Sharro¥wale Road Sheflield Sll 8VZ IINE •ABZWZY4A* 2310312023 COMPANIES HOUSE

Ernmaus Sheffiekl Contents of the Flnandal Slatemen for the YeaT Ended 30 June 2022 Iteference and Admknlstr•ti¥e Detslls Report of the Trnst Independent Examlnrfs Repryt ststemenl of Flnandal ktlv 8•lance Sheel 10 to 11 Cash Flow Statemtnt 12 Notes to the Cash Flow Stalement 13 Notes to the Flnandal Ststements 14 to 24

Emm•J$ sheffield Reference and Administrative Details for the Year Ended 30 June 2022 TrUsfEES DWThomas P R Allen C Drav J M Giles C L Goode BGHar LJ Kerr L A Morgan H Muller R H Parker T A Storte TOGBrown A D W Shepherd Chaimian (appointed 30109120211 Ire4ned 07105120221 Iresi8ned 3019120221 Iresigned 10105120221 Treasurer (resigned 23111120221 lappjinted 23111120221 laprxjinted 19110120221 SEcR￿ARy L A Morgan (appointed 2V07120211 KEY MANAGEMENr G Bostotk L Bostock CEO General manager REGISTERED OFFICE Unli 5 5ipelia Works Catlman Street Sheffield 54 7ZG REGISTERED COMPANY NUMBER 03978765 (England and Wales) REGISTERED CHARITY NUMBER 1085609 INDEPENDENT EXAMINER Jonathon ￿"CkenS ACA Sutton McGr3th Hartley Limited S Westbrook Court 5harrowvale Road Sheffield 5118YZ SOLICITORS Taylor & Emmet 20 Arundel Gate Sheffield 512PP BANKERS The Cooperatwe 8ank PO Box 101 l Balloon Street Manchester M60 4EP Carni￿dge & Counties 8ank ￿Mited Charnwood Court SB New Walk Leicester 16TE Triodos Sank Deanery Aoad Bristd BSI SAS Paee I

EnNnaus Sheffield Re ort of the Trustees for the Year Ended 30 June 2022 The Trustees, who are also Dlrectors for the purposes of company law, present their annual report together with the financial statements for the year ended 30 June 2022 whith are also prepared to meet the requiremenis for a Director's report and accounts for Companies Act purposes. The financial statements compty with the Charities Act 2011. the Companies Aci 2006. Ihe Articles of Association and Accounting and Aeportin6 by Charlties.. Ststement of Recommended Prartice applioble to Charities preparing their zccounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffecttve l January 20191. ..rfyou are suffering, whoever you are. come in. eaL sleep and re8ain hope. Hére you are loved. Abbé Pierre- Founder of Emmaus. OBJEcfivES ANO ACTIVlnES Our Koa15 and alms Our purpose 15 simple.. the Pfo¥rsion of attommodation. Of assistance in such provision, for hrynele5s people sn the Sheffield and Sovth Yorkshire area. Those indiwduals who find accommodation with u5 are kn(Mn as Companions. Our purpose embrates the rehabilitation. piovision of educaiion, trainin8 lincludin8 employment trainin81 and work opportunilies, Wlth satisfaction for Companions in the purpose of developin8 their skills to enable them to gain future employment and thereby develop a sense of self-worth and dignity through having a self-5UPPOrting lsfe. We also 5UPPOrt the work ot other Emmavs Communitie5 and Emmaus G¥¢)ups or other agencies in the relief of poverty and homelessness whether in the United Kingdom or elsewhere. Our aim is to provide in Sheffidd a social Opportunity. where people who were formerly homeless can find somewhere safe and welcoming to live.. a place where they can rediscover their di8nity and self-pride through being part of a working community geared towards becoming self-suffitient through sotial enterprise. Ultimately bein8 able to regaln a soclal and sustainable place in wider society- Oblectlves and Artlvltlès The objects of the Charity shall be the alleviation and relief of poverty. hardship and distress arising there from, to those in need without distinction by the provision of accommodation. or assistance in such provtsion, for the poor and homele55 in the Sheffield and South Yorkshire ?rea and such other plates that mi8ht seem appropriate from time to time. To ensure that our work delivers on our aims we re44ew our objective5 regularly. This rewew look5 at what we have done and the benefits to Companiot)s of ouicornes achteved in the last 12 months. We bear in mind the guidanEe in the Charity Commission5 generzl guidanct on public benefit and in panfjcular think about how our acttvities contribute to and support our aims and objertives. A£hievernents and Perfomiante The year began with hope, but uncertainty. around Covid-19 and we maintained the Covid-19 Action Plan implemented in 2020 to support and protect the Companions who fall into a high-risk group. These artions were also designed to protect the staff and the public while enabling the Community to go abC￿t its business in an effective wav. Covld-19 brought wlth It a lot of anxiety and fear, and we are 5trll seeing the after affetts. The start of the year saw a distressing decline in the mental health of a number of Companions. wtth two spendin8 time in mental health facilities. Workin8 in partnership wth the Mental Health Crisis Team IMHcn and other agencies we ensured appropriate support was put in place for the individuals as they returned to the Community. Due to the deterioration in the mental health of the Companions. a new Support Worker was recruited to strengthen the commun￿ Team. This additional staff member has had a considerable impact on the health and wellbeing of the Ccffipanions. The addition of the new Support Worker and the 8radual ieturn to normality after the pandemic had a posllive impact on the mentsl and physical he3￿h of the Companion5= Page 2

Emmaus Sheffield forth• Year Ended 30 June 2022 Mental Health Physical Health Q3 2(Ql Q42021 ai 2022 Q2 2022 032021 ¢Y2021 QI 2022 Q22Q2 struuln8 #OK aStru86Sn8 #OK Wellbein Q3 imi Q4 2021 Q22022 DSlJugsh¥ OC Although we had a nurnber positive OLrtcomes. there were some areas of decline over the year. But, as the graphs demonstrate, with constant review of responses, the Community team were able to highlight the worsening scores, determine the cause and put in place measures to start reversing the decline and improwine the Companions outlook. Alcohol, Drugs and Gambling Self-care Q3 2(Yll Q41￿21 QI 2U12 Q2 2022 Q3 Z￿1 Q4 2021 QI 2022 02 2022 •OK To Supplement the income from our social enterprise. we have continued to develop our contributioThs ffom the workshop. In addltion to repairing and upcycling fvrniture. we are making our own hand crafted itern5 whieh include hand turned wooden bow15. cutting board5 and shelves which are proving popular wth customers. Companions have gained real world skills wlth the numbers working in the workshop having intreased from one to four over the course of the year. all of whom are fully superyised. To increase the number of items that could be made wilhin the workshop we needed more rnaterial than donated furniture could provide. We spoke to a local woodturning company. Woodware Repetition5 Ltd. who imptsrt logs from Bolivsa and irim them down to the sizes required for their wood turning products. They agreed to donate their offcuts to our workshop, enablin8 IJ5 to use their waste to make more handmade products and improvin8 the overall sustainabiliiy of ihe process. Pa8e 3

Emma￿5 Sheffield lor the Year Ended 30 une 2022 Due to the pressures of the Covid-19 pandemlc, Companion numbers were low at the stsrt of the year. Staff rnember5 worked with our partners around the city to increase our numbers to ensure we were able to assist as many people as possible and by the end of the year we had 17 Companions livin8 in the Community. By the very nature of the projert there Is continuous movement in these numbers as Companion5 move on. This year we had 40 referrals.. 25 from other Emmaus tommunities. 11 sell-referrals and 4 from varSous agencles. We weie only able to house 11 Companions from these referrals, of which only I was from within the local area. We had 12 Companions le3ve the Cornmunity. with 8 b¢ing assisted into onward atcommodatitsn. I leavsn8 sponianeouslv and 3 leavrng due to other reason. A major success this yeai was to have one of Ovf Companions leave to start full time employment with another Emmaus Community. This was a massive opportunity which was 8rabbed with both hands. Trainiry: Training conlinues to be an essential part of our focus, developing new skn.lls and impl￿1n& confidence in the Companion5. We help them see opportunities fgr self-development and irnprov+ng their chances of obtaining work beyond the Community. Due to Covid-19 restricbons last year, onty a small number of training course5 were corryleled by our CompanK)ns. This year. 26 places On accredited courses were pmwded with an additional 36 places on non-accredited cour5e5. Wlth two work experience places provided ovtside the cornmunity. In total. 53 tcMJrses were completed with 9 still on-going, including first aid. fire warden. food hygiene arnd drivtng theory. Training Course5 1 Year io ?,/ /"//,*/ ,/ '/ I Over the tourse of the year. 84% of Compani¢)ns attended at least one training course. The remainin8 16% did not attend courses because they either left or joined the Community during the year. Companion Tratning Numbers l Year 14 2LV2J 2Y21 Page4

Emma￿5 Sheffield ort of the Trustees for the Year Ended 30 une 2022 Publlc Beneflt It is readily acknowledeed that the costs associated wtth a H¢)meless person are substantial for the publi¢ purse due to additSonal health problems and the justice system wth dru8 associated crime. "The true cost of Homelessness" written by Rhiannon Phillips (published on the 28th January 20211. wrote 'll is estimated that the average cost of homelessness for each indNidual can equate to tens of ihousands of pounds per vear taking into account heèlth services. Preventative services znd housing costs plu5 much more" Our aim is to help people back int0 Society on their own terms in their own time. which clearly adds value whlch annot easily be assessed both to the individu31 and society a5 a whole. The Trustees confirm that they have refetred to the guidance contained in the Chartty Commission's general 8uidance on publit benefil when reviewing the Charity'5 airns and objertives and in plannin8 future activities. Equallty The Comrnunity provides equal access to Companions fegardless of gender. sexual orientation. disability and rare. We believe that thls Is fundamental to everyone who F5 experienong difficuttie5 is in need of support and Is homeless. Prernises We owx the grade 11 listed former Cutlery Work5 in Sheffield's canal basin, known as Sipelia Wofks. where we currently provlde 18 self-contained rooms for formerly homeless adults and acces5 to communal area5. such è5 kitchen, dinlng area, TV i¢)om and laundry. The remainin8 usable space houses our workshop, warehouse and retsil units. The buildin8 is old and tired. and requires constant maintenance, wth some areas of ihe properry derelict and unusable. primarily the upper level of the North Wing. Our long-term objtrtNè is to refurbish thls area to provide additional recreational Space for the Companions. We have plans to enhance the quality Df the buildin8 but these have stalled over the last 2 years due to the problems created by Covid-19 redutlng our ability to bling income intg the shop. staff We have a very talented group of employees who have responsibility for the Community and Companions. They are committed to ensuring p051tive outcomes with the Companions and also wtrh the social enterprise. There are a number of volunteers who assist the employed staff and Companions in van drivin& toaching and art therapy. We are grateful lor all the time 8iven by our volunteers. We regularly review our safeguarding policies to ensure that we are delfverlng appropriate care to our VLtlnerable community membefs. srRucfuRE, GOVERNANCE AND MANAGEMENT Go¥ernln8 document The Legal and Administrative information on page I forn)s part of this report. Go¥emln8 Docume The organisation 15 a charitable company limr(ed by guarantee. incorporated on 20 April 2000 and registered as a CharSty 1085609. The registered address is Unit 5. Sipelia Works. Cadman Street, Sheffield, S4 7ZG. The Charity was established under a Memorandum of Association which established the object5 and powers of the Charity and 15 governed under its Articles of Association. Revised Memorandum and Artides were adopted at the Annual General Meeting on 28 March 2017, in line with current company law. In the event of the Charity being wound up members may be required to contribute an amount not Èxteedin8 £1. Page 5

Emmaus Sheffld Re ort ol the Trustee5 tor the Year Ended une 2022 Recruitment and Appolntment olTru5tee Managemenl Comrnlilee Under the requirernents of the Memorandum and Articles of Association, Trustees are elected to serve for a period of three years after which they must be relected at the next Annual General Meeting. Due to the nature ol homelessness much of the Charity's work ineviiably focuses upon Vulnerable people. The Management Committee and Trustees seek to ensure that the needs of this Eroup are appropriately reflected through the diversity of the Trustee body. To enhance the potential pool of Trustees. the Chaiity wll, through networking with other relevant organisations, seek to identify former homeless ¢ndividuals who would be willing to betome members of the organisation and use iheir own experience to assist the Charity. Cunently oui Board of Trustees have a broad range of skills. wlth one trustee and the CEO having backgrounds in the probation service. We include trustees with legal and accountancy skills together with some teaching and Human Resources knowledge and skills. Some have business. heatth and safety and planning backgrounds and are able to a$515t with both the business and blrilding issue5. We are constantly luoklng to add to Ouf tnjstee board to ensure strong svpport for the Comrnunity's need5 a5 3 whole. TNstee Indurtlon and Tralnlng All Trustees are familiar with the practical Work of the Charity and a number have vbsited èxlstithg Emmaus Communities elsewhere in the country. New members are encoura8ed to do the same. This year because of Covid-19, all Board meeting have been conducted virtualty wa Zoom. Thest meetings in additlon to reviews of policy. have included updates in relation to Charity Commission requirements and recommendation5 for irnprovernents. These include.. The obligations of Management Committee members: The main documents whlch set oirt the operatlonal frèmework for the char￿ includin8 the Memorandurn and Articles. - Resoijrces and the current finanual position as Set out in the latest published financial st3ttments. . Future plans and objectives. Ourine the year Emmaus UK oreanised virtual national seminars on the role and dutie5 of Trustees. whi¢h all Trustees were invited to attend. There is a 8eneral information pack about Emmaus nationally and international￿. These areas are also subject to monthly tspdates being a standing Item on the Charity Board a8enda. Risk Management A risk re815ter has been estsblfjshed and is an a8enda item at each board meetin8. The Teaister is being regularly updated as circumstances change to identify the major issues faced bythe charity at any g*ven time. STRU￿URE. GOVERNANCE AND MANAGEMENT Organlsatlon•l strudure The Board of Trustees comprises of 9 members wlth. as prevlousty state(I, wide ran8in8 skills who meet monthly 10 support the communtty and make decision5 around the strategic dirertitsn of the Charty. Attending the board meeting is a150 the CEO and the Community managef. A place is available for a companion representative which has not always been p055ible because of Covid-19 limitations. A scheme of tlelegation is in place and responsibility for the daily rnana8ement srt5 With the CEO who is SUFQOrted bv the chair in delivering the aims and objectfft5 of the Charity. Page 6

mmaus Sheffteld of the Trustees forthe Year Ended 30 Ju Fundralslng Income raised throu8h fundroising and general donations in the year was £77.29612021.. £158.4591. We are very grateful for the generous donations received from orgafiisations and injyividuals. Finally we would like to thank all those who support our charity through donations, both money and goods. and those who shop with us. Without the support of our local community we would not be ab￿ to do what we do. and our Companions lives are all the better for it. While our aim is to become seW-sufficient, we know we are a number of years away frorn tht5 8031. With thè continued support and reshlience of our Companions and local community. and our bold plans for the future. this aim gets closer each year. Our approach to fvndraisin£ Fs to onty appty for grants ¥there we align with the fvnders, priorrties. We do not use third partie5 and we do not undertake any artivitie5 that inconvenience the PLFblic or are detrimental to our good name and standing in the community- Ovr fundraisTrnB techntques Inc￿de.. Bids to grant making tharities, foundation5 and trusts 8ids to commercial and public sector funders for delined erants Using leaflet di5tributlon. Social rnedia and our web51te to promote our tharity - Crowdfundine opportunities to raise aware1￿55, funds and donations Flnancial ReTMW Once again we h￿e had a successfvl year in attrartTrn8 fvndin& receiving £77.296 in donation5 and grants. The larger donations art as follows=. A donation in memory of Arthur and Mary Ho88 of £IO,Oth),. The Postcode Neighbourhood Trust for helpirfg u5 to fvnd new Support Worker of £13.856.. Emmaus UK for helping with our Workshop Project wtth £5.￿o- we received £4,750 from The Screwfix Foundation for funding the expansion of our e-commerce area and £S.CO) from The Albert Hunt Trust for their contrTbution towards our e-commerce salary costs.. We thank the Facey Family Foundation for their continued support and a further generous donation of £S.(IXI' towards our workshop machinery we received £3,500 from The Freemasons and £3,(MX) each from The Sheffield Town Trust and The Church Burgesses. Mrs Bolger again Bave us £1.423 and the Coop Community Fund £1.150. Sheffield City Council kindly gave us £4.8C(l and the Police and Crime Commissioner £2,SC*) as thelr support of our Covid-19 recovery and action plan_ We reteived Donations via Emmaus UK of £4.￿1 during the year. Housit)g Benefit for the Companions for ihe year was £174,650. In addition income from Sales in our shop added £180.974 to our finante We continued to rent part of our property to 3 light industrial tenant. providing us with an addition to our revenue of £15.022. The net movement of funds for the year amounted to a k)ss of £80,50312021 £49,085), £27,453 of which related to restricted funds. Reser¥e5 policy The trustees, pollcy Is to hold free reserves of 3 months operating expenditure plus relocation costs. amounting to £165.000. Free reserve5 at 30 June 2022 were £205.519 whith tonsists of unrestricted funds, less designated funds and unresuicted tangible fixed assets1£450,482- £75.OLM)- £169.9631. Approved by order of tees on ...-.. - and si8ned on its behalf bv.. D W Thomas- Trustee Pa8e 7

nde mrner's Re rt t the Trustees of Ernmau5 Sheffield Independent examlneT'S report to the trustee5 of Emmaus Sheffield lhe Companw? I report to the charity trustee5 on my examination of the accounts ofthe Company for the year ended 30 June 2022. Re5ponsSbllltle$ and ba515 Ot report As the charrty's trustees of the Company land also its directors for the purFrf)5e5 of company lawl you are responslble for the preparation of the accounts in accordance with the requirements of the Companies •Itt 20)6 lhe 2CtyJ6 Ad'l. Having satisfied myself ihat the accounts of the Company are not required to be audited under Part 16 of the 2006 Acl and are eligible for Independtni examination. I report in respect of my examination of your tharity's attounts as carried out under Section 145 of the Charitie5 Art 2011 I'the 2011 Act'l. In carwng Out my examination I have followed the Directions given by the Chaffjty Commlssion under sect1c￿ 145151 Ibl of the 2011 Ad. Independent examinerfs statement Since your tharity's 8ross income exceeded £250.OCQ your exambnev must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a registered member of ACA which is one of the listed bodies. I have completed my eXa￿natiOn. I confirm that no matters have come to my attention in connertion with the examination giving me cause to believe= accounting records were not kept in respert of the Cornpany as required by Section 386 ofthe 20L% Act. or the accounts do not accord with those records- or the accounts do not comply with the accounting requirefnents of Section 396 of ihe 2006 Act other than any requirement that ihe accounts give a true and fair view which is not a matter tonsidered as part of an independent examinatton- or the accounts have not been prepared in accordance with the rnethods and printiples of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard zpplicable in thè UK and RÈptsblic of Ireland IFRS 10211. I have no concerns and have come across no other matters in connection wtth the examination to whith atttntion should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Jonathon Dickens ACA Sutton McGrath Hartley Limited 5 Westbrook Court Sharrowvale Road Sheflleld Sll 8YZ Date: .. Page 8

Ernmaus Sheffield Statement of Financial rtlvltl forthe Year Ended 30June 2022 2022 Totsl funds 2021 Totsl fvnds Unrestricted funds Restrirted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 31A25 31.890 48.138 Charttable act1vi￿t$ Grants.contracts and fees Shop Income 186.650 180.974 220.056 180,974 285,072 76.157 Other tradtng artiwties Investment income 15.022 15.022 13.650 1,243 Totsl 415.134 33.871 449.(X15 424.260 EXPENDITURE ON Ralsin8 fvnds 169S04 41.918 211A22 193,341 Charltable artlvltlés Grants,contracts and fees 298.680 19A06 318m6 280.LKJ4 T￿3• 468.184 61.324 S29￿08 473,345 NET INCOMEIIEXPENOITUREI (53.0501 {27A531 I80￿03} 149.0851 RECONCILIATION OF FUNDS Total funds brought fonward 503532 846.836 1,350368 1.399.453 TOTAL FUNDS CARRIEO FORWARD 450A82 819J83 1.269.865 1,350.368 The notes form part of ihese finantial statements Page 9

Emmaus Sheffield Balance Sheet 30 lune 2022 2022 Total funds 2021 Total funds Unrestricted funds Restritted funds Notes FIXED AS5ET5 Tan8ible assets li 169.963 922AO8 1.092371 1.119.227 CURRENT ASSETS Debtors Cash at bank ond in hand 12 22342 276314 22.342 276.779 20,033 343,347 465 298.656 299.121 363,380 CREDITORS Amounts fallin8 due within one year 13 IU.137) (93121 127,3491 128,8761 NET CURRENT ASSETS 280,519 18.7471 271,772 334.504 TOTAL ASSEfs LESS CURRtNT IIA8iullES 913.661 1364.143 1,453,731 cRED￿ORs Amounts falling due after more ihan one year 14 194.278) {94.2781 1103.3631 NEf ASSErs 450A82 L269.865 1,350,368 FUNDS Vnrestritted funds Restricted fund5 17 450.482 819,383 503.532 846.836 TOTAL FUMDS 1269,865 1.350.368 The charttable company is e￿￿tled to exemption from audit under Section 477 ot the Companie5 Art 2006 for the year ended 30 June 2022. The members have not required the company to obtain an audit of its financial staternents for thè year Ènded 30 June 2022 in atcordance with Section 476 of the Companies Act 2C*J6. The trustees acknowled8e their responsibilities for lal ensurin8 that the charitable company keeps accounting retords that tomply with Sertions 386 and 387 of the Companles Art 2CQ6 and preparing finanual Statements which 8ive a true and fair view of the state of affair5 of the tharitable company as at the end of each finanoal year and of its surplus or deficit for each financial year in accordance with the requirements of Section5 394 and 395 and which othewse tomply with the requirements of the Companies Act 2￿6 relating to financial statements, so far as applicable to the charitable companv. Ibl The notes forni part ofthese financial statements Page 10 ontinued...

mmaus Sheffield 8•lan¢e 5heet- ¢ontFnued These financial statements have been prepared in accordancÈ with the provisions applicable to charitsble companie5 Subject to the small companies regime. The financial Statements were approved by the Board of Trustees and authorised lor issue on - and were sTrgned on its behalf bv.. Par Trustee 20>3 Thè notesform part of these finanoal statements Page 11

Cash Flow Statement Z022 2021 Notes Cash flow5from operaiing artivilies Cash generated from operations 1492001 114.9631 Net tash used in operating artivities {49.2001 114,9631 Cash Ilowsfrom In¥estlng artl¥4tles Purchase of tangible fixed assets Interest received {9.688) 1.063 13,6811 1.243 Net cash used in investing acIN￿e$ 18.6251 12.4381 Cash flows from rThnCi￿ acth¥itie5 Loan repayments in year {9,2081 19.0401 Net cash used in financin8 artivitie5 {92081 19.0401 Chan¢e in ¢ash and cash equl¥alents in the reportin8 period Cash and cash equlvalents * the betstnini of the reponlni perlod 167.0331 126,4411 343.347 369.788 Cash and cash eqylvalents atthe end of the reportjni perlod 276.314 343.347 The notes form part ofthe5e financial 5tstements Page 12

Emmaus Shdfield Notes to the Cash Flow Ststemtnt for the Year Ended 30June 2022 RECONCIUATION OF NEf EXPENDITURE TO NETCASH FLOW FROM OPERATING ACTIVITIES 2022 2021 Net empènditure for the reportlng period (as perthe Statement of Flnancial Artfjvftlesl Adjustments tor: Oepreciation charges Interest received Increase in debtor5 Decrease in credit 180.5031 149,0851 36,544 11.0631 12.3091 11,8691 39.107 11.2431 12.1341 11,6081 Net cash used in operatlons 149.2001 14.9631 ANALYSIS OF CASH AND CASH EQUIVALENTS 2022 2021 Cash in hand Notice deF>OSits Ile55 than 3 months) Overdrafts included in bank loans and overdrafts falling due within one year IA36 274.943 {4651 1.812 341,535 Total cash and cash equivalents 276314 343.347 ANALYS15 OF CHANGES IN NET FUNDS At V7121 Cash ftow At 3016m Net cash Cash at bank and in hand Bank overdrnft 343,347 166.5681 {4651 276.779 14651 343J47 167.0331 276.314 Debt Debts falling due within l year (￿btS falling due after l year 19J35) {103.3631 123 9,085 {9.212) 194.2781 {112.698) 9,208 1103.490) T¢)tsl 230,649 157.8251 172,824 The notes form part ofthese financial State￿￿nts Page 13

mrna￿$ Sheffield Not ncjal Stattments e Year Ended 30June 2022 ACCOUNTING POUOES Basis of preparln8the financlal statements The finanaal statements of the ¢haiit3bl¢ com￿nY. whith is a public ￿nefit entity under FRS 102. have been prepared tn accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities-. Statement of Recornmended Practice applicable to charities preparin8 their accounts in accordance with the Financial ReporUnÉ Standard applicable in ihe UK and Republic of Ireland IFRS 1021 (effective l January 20191., Financial Reporting Standard 102 Th2 Financial Reporting Stzndard applicable in the UK and Republic of Ireland, and the Companies Art 2()J6. The financial statements ha¥e been prepared under the historical tost convention. Inc¢)me All income is recognised in the Statement of Financial Artivtties once the charrty has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Empendlture "abilities are recognSsed as expendr(ure as soon as thefe bs a legal or constructive obligation commtttinÈ the charity to that expenditure. bt is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure Ss accounteé for on an accruals basis and hès been classified under headings that aggregate all tost related to the category. Where costs cannot be directty attributed to particular headin8s they have been allocated to actiwties on a basÈs consistent with the use of resources. Tangible fixed assets Depreuation is providèd at the following annual rates in order to write off each a$5et over its estimated useful Freehold property Plant and machlnery Motor vehicles Computer equipment 2% on cost 2S% on cost 25% on cost 25% on c05t Taxatlon The charity is exempt from corporation tax on its charitable activiti&. Fund atcountin8 Unre5trFCted funds can be used in accordan￿ with the tharitsble objertives at the di5uetion of the trustees. Restricted funds can only be used for particular restrirted purposes wrthin the obj'ects of the charity. Restrictions arise when specified bythe donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hire purchase and leas1￿ tommitments Rentals paid under operating leases are charged to the Statement of Financial Artivitie5 on a 5trai8ht line basis over the period of the lease. Page 14 tinued...

Emmaus 5helfield t the Financial Statements. contlnu lor th* Year Ended 30 June 2022 DQNATION5 AND LEGAaES 2022 2021 Arthur and Mary Hogg- Legacy Church 8ur8esses Facey FamilyTnJst S J Bolger Emmaus UK Gift Aid Co-opeiative Lo(al Community Fund eBay The Freemasons oiher io.ooo 5.OCO s.o 1.182 5.944 450 1,484 2.526 8,1KJO 18.552 5.000 L423 4.081 3,360 LISO V76 31390 48.138 CHARifABLE ACTMTIES Unrethcted funds Re5trkted fvnds 2022 Grants. contracts and f•es Housin6 benefit Posttode Neighbourhood Trust The Suewfix Foundation Emmaus UK Sheffield City Council The Albert Hunt Trust Freemasons Sheffleld Town ffust South Yorkshire Pollce CC- Ctiwd 19 Church 8urgessess 174.650 174,650 13,856 4,750 13.856 4.750 5,000 4.8 5.QlO 4,8CN) 5.oc 3.5 3,OCII 2.5C 3.oc 186.650 33,406 220,056 Tradin8 In¢ome Shop income 180,974 180.974 Total 367,624 33.406 401.030 Page IS continued...

Emmaus Sheff￿1 cial Statemen for thè Yéar Ended 30June 2022 tITr￿ed CHARITABLE ACYIVITIES- £on￿￿￿ed Unrestrlrted fvnds Restrlrted funds 2021 Granty contratts and fees Housing benefrt Out work Sheffield City Counol Emmau5 UK Leeds Building Society NeighboLsrly Limited South Yorkshire Community Foundation Ra¢JsingTrust Sheffield Town Trust South Yorkshire PCC Llo 5 8ank Foundation 174.355 396 38.976 io.c 174.355 396 38.976 15,OOL) i.oLxJ 5.000 5,000 30,000 4,000 s.o( S,OLTr) 5,ODJ 30,(KJO 8.84S 8,845 266.072 19,¢XX) 285,072 Tradln8 Income Shop intome 76,157 76,157 Total 342.229 19,LXX) 361,229 OTHEft TRADING ACTIVITIES 2022 2021 Rentsl Income 15.022 13,650 INVESTMENT INCOME 2022 2021 Oepoyt account interest 1.063 1,243 Page 16 continued...

Emmaus Sheffield t th Financial Statement ntin for the Year Ended 30June 2022 ANALYSIS OF TOTAL EXPENDfwRE UNestridtd Restricted Funds Funds Allocatkni 2022 Total 2021 Total Cost of gener•tlni funds Salaries Insurance Deprecialion Transport costs Equipment Costs Publicity Offite. fiftante and oiher Governance costs DÈrect Direct UsagÈ Direct Direct Direct 86.547 14,470 iO,L 96,547 14A70 90.191 12,494 39.107 14.526 4.978 6,298 18.610 7,137 30,856 16.903 6.270 .512 23.561 7,553 16.903 6.270 8.512 24.623 7553 1.062 trect 169,S04 41.918 211A22 193.341 th•ritabl athitie5 Salarie5 Occupancy Food Companions allowance Trainin8 Travel Direct Dire Direct Direct Dbrect Dirert 89.844 118,457 15.976 63,723 10.202 478 18,656 ?50 108,500 119.207 15,976 63.723 10202 478 111.972 96,006 10.9S9 57,572 3.49S 298,680 19,406 318.086 280,004 468.184 61,324 529.508 473,345 fjovemance Examiners fee- inspertion Non retoverable VAT Direct Direct 1,875 5.678 1.875 5,678 2.3LI) 4.837 7.553 7.553 7.137 NEf INCOME/{EXPEI4DtnJRE) 2022 2021 Depreciat¢on Fee5 payoble to the independent examiner 36.544 1.875 39.107 2,3CKI Page 17 continued...

Emmaus Sheffield s to the Flnanclal tatern - continued for the Year Ended 30 Junt 2022 TRUSTEES. REMUNERATION AND 8ENEFITS There werè no trustees, remuneration or other benefft5 for the year ended 30 June 2022 nor for the yezr ended 30 lune 2021. Tru5tees' e¥pen5es There were no trustees, Èxpenses paid for the year ended 30June 2022 nor for the year ended 30June 2021. STAFF COSTS Z022 2021 Salarie5 and w3ges Social security costs Pension costs £147.346 £12.702 £4.999 £181.262 £15.682 £5,219 £205.047 £202,162 Average number of employees 2 Mernbers of key managemenl personnel f78338 £82,494 No employees recwved emoluments in exces5 of £60.(DJ. io. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTMTIES Un￿striCted funds Restricted funds Total fund5 INCOME AND ENDOWMENTS FIIOM Donations and legacies 48,138 48.138 Charltablè actlvltles Grants,contracts and fee5 Shop Income 266.072 76.157 19.c¢)O 285,072 76,157 Other tradin8 activitie5 Investment income 13.650 1.243 13,650 1.243 Total 405.2 19,000 424.260 EXPENDITURE ON Raising hjnds 152,568 40,773 193.341 Charltsble artI¥￿e5 Gr3nts.contrads and fees 266.004 14.C 280.004 Total 418,572 54.773 473,345 Page 18 continued...

Emmau Sheffie s to th FSnanclal Ststements- continued for the Year En ed 30 June 2022 COMPARATIVES FOR ThE STATEMENT OF FINANOALAcllviTIES- contlnued Unrestrirted funds ftesvfjcted funds Total fvnds NET INCOMEIIEXPENDtruREI 113.3121 135,7731 149,0851 RECONCIUATION OF FUNDS Total fund5 brought forward 516.844 882,609 1,399,453 TOTAL FUNDS CAIIRIED FORWARD 503.532 846.836 1.350.368 ii. TAIIGI8LE HXED ASSETS Freehold propertv Plant and machinery Motor vehides Computer equipment Totals COST At l July 2021 Additions 1.538.790 6,115 19.087 33.717 1597.709 At 30 June 2022 1.548A78 6.115 19.087 33.717 1,607,397 DEPRECIATION At l July 2011 Charge for year 419566 6.114 19JW¥ 33.716 478M2 36.544 At 30 June 2022 456.110 6.114 19.1 33.716 515.026 PIET BOOKVALUE At 30 June 2022 lJ192J68 Im2.371 At 30 lune 2021 1.119.224 1,119.227 12. OEBTORS: AMOUNTS FAWNG OUE WITHIN ONE YEAR 2022 2021 VAT 4533 17.809 2.861 17,172 Prepayments and accrued income 22.342 20,033 Page 19 continued...

Emmaus Sheffield Notes to the Flnancl I Staiements- contl for the Year Ended 30 June 2022 13. CREDITORS: AMOUNTS FAW14G DUE wmiiN ONE YEAR 2022 2021 8ank loan5 and overdrafts15ee note 1$) Sotial seturity and other taxes Accruals and deferred income 9.677 2,861 14.811 9,335 2.744 16,797 27,349 28.876 14. CREDITORS.. Amourirs FALUNG DUE AFTER MORE THAN ONE YEAR 2022 2021 Other loans (see note 151 94.278 103,363 15. LOANS An analysis of the maturity of loans is gsven below.. 20ZZ 2021 Amounts falltn8 due within one year on demand= Bank overdrafts Bank loans 9212 9,335 9.677 9.335 Amounts fallin8 due between two and five years= other loans- 2-5 years 41.227 38,382 Amounts falling due in more than five ￿arS.. Repayable by in5talrnents'. Other loans more Syrs instal 53.051 64,981 Bank loan5 include two mortgages which are secured by a charge over the property at Unil 5. Siptlia Works, Cadman Street, ShefField. $4 7ZG. The first mortgage of £29.515 charges interest at a rate of S.6% and is repayable by instalments until November 2027. The second mortgage of E73.975 charges interest at a fate of 1.35% and ￿5 repayable by instalment5 until August 2034. IEA5114G AGREEME1￿5 Minimum lease payments under non-cancellable operating leases fall due as follows- 2022 2021 Within one year 2527 3,370 Pa8e 20 conts'nued...

Emrnaus Sheffield Notesio the Flnancial Statements- continue for Ihe Year Ended 30J ne 2022 17. MOVEMEMT IN FUNDS Net ement In funds Transfers between funds At In121 At 3016n2 Unrestrkted fvnds General fund Re5efve Property Development 103.532 400.0 153.0501 325.000 {325.0001 375.4¥2 75,OOD 503.532 153.050) 45OA82 Restrirted l￿d5 Building Fund Emmaus UK Screwfix Foundatic 131.918) 465 401x1 818.918 465 14.0(Kll I46￿36 {27.4531 819,383 TOTAL FUNDS 1,350.368 180.5031 1.269.86S Net movement in funds. intluded in the above are as follows-. Incomin8 resources Resources expended Movement In fund5 Unrestrlrted fvnds General fvnd 415.134 {468.1841 153,0501 Restrlrted funds Building Fund Emmaus UK Postcode Neighbwrhood Trust Screwfix Foundation Sheffield City Council Albert Hunt Trust 131.9181 15,OODI {31.9181 13A56 4,750 501 14AOOI 15.(KlOI 4.0(Kl 33￿71 1613241 117,453) TOTAL FUNDS 449,005 1529.5081 180.5031 P4è 21 contTrnued...

Ernmaus Sheffleld to th Fin n¢lal StatÈm*nts- contlnutd rthe Year En 30June 2 17. MOVfME14T IN FUNOS- cont1n￿ed Comparatlves for movement funds Net movement in funds At inno At 3016121 Unrestricted funds General fund Reserve Property Development 116.844 113.3121 103.532 4(K),000 516.844 113,3121 503,532 Aestrirted funds Buildlng Fund 882.609 135,7731 846,836 TOTAL FUNDS 1.399,453 149.0851 1,350,368 Comparatlve net movement in funds. included in the above are as follows-. Incoming rtsources Resources expended Movement in funds Unre5tilrted funds General fvnd 405.260 1418.5721 113.3121 Restr5cted funds Building Fund Sheffield Town Trust Neiehbourly bmited Ernmaus LJK SYCF 135.7731 I4.0￿) 15.0001 15.0001 Is.0￿) 135,7731 5.OCrfJ 5,0(Xl J9,(Kh) 154.7731 35,7731 TOTAL FUNDS 424.260 1473,3451 149,0851 Page 22 continued...

Emmaus Sheffleld t the Financial Statements- tontlnu for the Year Ended 30 June 2022 17. MOVEME1￿ IN FUNOS- ¢ontinued A current year 12 months and prior year 12 months combined positron is as follows= Net movement in funds Transfers between funds At inmi At 3016122 Unrestrlrted fvnds General fund Reserve Property Development 116,844 166,3621 325,(KKI I325.￿0} 375.482 75,000 516.844 166.3621 450.482 Restrlcted lunds Building Fund Emmaus UK 5crewlix F*Xtndation 882.609 167.6911 465 818.918 465 882.609 163.2261 819.383 TOTAL FUNDS 1.399.453 1129.5881 1,269,865 A current year 12 months and prior year 12 Months combined net movement in funds. Intltsded in the al)ove are as follow5". Incoming resources Re50urtes expended M¢)vement in funds Unrestrlrted funds General fvnd 820.394 1886.7561 166.3621 Restricted lunds Building Fund Sheffield Town Trust Neighbourly Limited Emmaus UK SYCF Postcode Neighbwrhood Tnjst Screwfix Foundation Sheffleld City Counol Albert Hunt frust 167,6911 14.CO)I 15,COJI 167,6911 10,465 5.OC4J 13.856 4.750 4.8CKI 465 15.WDI 113,8S61 17SOI 14.8001 (S,￿0) 4,0(Xl 52.871 1116.0971 163.2261 TOTAL FUNDS 873.265 I1.￿2,853) 129,5881 Purpose of Oesi8nated fvnds: The Trustees have designated fvnds of £75.O¢XI to cover the property development of Unit S. Sipelia Works, Cadman Street, Sheffleld, S4 7ZG. Pa8e 23 continued...

P4otes to the flnancial Statemerts- contlnued r Ended 30June 2022 17. MOVEMENT IN FUNDS- conllnued Purpose ot Restrlrted funds: Building Fund - Funding re¢tived for the purchase and development of Unit 5, Sipelia Works. Cadman Street. Sheffield, 54 72G. Emmau5 UK - Provided fundin8 towards the salary of the Workshop SupeNisor and provided fundin8 lor Twck Satnav for one of the companions. Postcode Nei8hbouthood Trust- Provided funding towards the salary of a new Support Worker. Screwlly Foundation- Provitled funding towards the expansion of our e•tommerte area. Sheffield City Councrl- Provided funding towards our Covid-19 recovery plan. Albert Hunt Trust- Provided fundin8 towards the salary of èn e-commerce coordinator. FundsTransfers: As the 5crewfix Foundation fund is in line wth the Building Fund thi5 reserve has been transferrÈd into the building fund at the year end to arnalgamate the restricted funds carryin8 forward in relation to the property. Designated funds have been tran￿￿rÈd into unrestricted funds in line 7Mth the purpose of the designated lund5 disclosed above. 18. CONTINGENT LIABIUTIES In previous years grant funding has been received from Emmaus UK to support development of the project (Emmavs Sheffieldl. The philosophy ol Emmaus UK 15 that 8rant fundin8 from them to any Emmaus communitv should be repaid when and if the recei￿￿& communrty is ffinancialty self-supporting. The Trustees positlon is that the grant does not 8ive rise to a le8al obligation for repayment. No provision for repayment of the 8r3nts has therefore been made. Emmaus Sheffield recognise the general philosophy of Emmaus UK though it 15 unlikely in the foreseeable future to be in a firtancialty self-supporting position. 19. REiATEO PARTY DISCLOSURES During the year the Charity recetved donations fr¢)m other Emmaus companies as oudined in the th2 Report of the Tnjsiees. L 8ostock is a member of key management. 5 8ailey partner of L Bostotk. is a Contractor to Emmaus Sheffield. During the year Emmaus Sheffield bought seryices totallin8 £16.24512021: £5,857 from S Bailey. As at 30June 2022 the balance owing to S Bailey was £1.08012021.. £1.1701. There are no other related party transactions in ths or the pnor year. Paae 24