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 Sheff*ld
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 re*lected 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 l*he 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 l*he 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
t*rect
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