REGISTERED COMPANY NUMBER: 03978765 (England and Wales)
REGISTERED CHARITY NUMBER: 1085609
Re
ort of the Trustees and
Financial Statements for the Year Ended 30 June 2024
Emmau5 Sheffield
Sutton McGrath Hartley
5 Westbrook Court
Sharrowvale Road
Sheffield
South Yorkshire
Sll 8YZ

Emmaus Sheffield
Contents of the Financial Statements
forthe Year Ended 30June 2024
Page
Reference and Administrative Details
Ito2
Report of the Trustees
3 to 14
Report of the Independent Auditors
15 to 18
ststement of Financial Activities
19
Balance Sheet
20
Cash Flow Statement
21
Notes to the Cash Flow Statement
22
Notes to the Financial Statements
23 to 37

Emmau5 Sheffield
Reference and Administrative Oetails
for the Year Ended 30June 2024
TRUSTEES
C Dray Vice Chair
J M Giles IresiEned 20131241
B G Harvey (resigned 271121231
L J Kerr (resigned IS/111231
L A Morgan
D W Thomas Chairman
TDGBrown
A D W Shepherd
J Keeton
M W Murphy lappointed 21121241
J A M Morgan (appointed 021101241
COMPANY SEcR￿ARy
L A Morgan
KEY MANAGEMENT
G Bostock ICEOI
L Bostock (General Manager)
REGISTERED OFFICE
Unit 5
Sipelia Works
Cadman Street
Sheffield
$4 7ZG
REGISTERED COMPANY NUMBER
03978765 (England and Wales)
REGISTERED CHARITY NUMBER
1085609
AUDITORS
Sutton McGrath Hartley
5 Westbrook Court
Sharrowvale Road
Sheffield
South Yorkshire
Sll 8YZ
SOLICITORS
Taylor & Emmet
20 Arundel Gate
Sheffield
512PP
Page I

BANKERS
The Cooperative Bank
PO Box 101
l Balloon Street
Manchester
M60 4EP
Cambridge & Counties Bank Limited
Charnwood Court
5B New Walk
Leicester
LEI 6TE
Triodos Bank
Deanery Road
Bristal
BSI SAS
Unity trust Bank
PO Box 7193
Planetary Road
Willenhall
WVI 9DG
Page 2

Emmaus Sheffield
Re
rt of the Trustees
for the Year Ended 30 June 2024
The Trustees, who are also Directors for the purpose5 of company law. present their annual report together with the
financial statements for the year ended 30 June 2024 which are also prepared to meet the requirements for a
director's report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles of Association and
Accounting and Reporting by Charities= Statement of Recommended Practice applicable to Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102
leffective l January 20191.
OBJECTIVES AND ACTIVITIES
Our goals and aims
Our purpose is simple.. the provision of accommodation, or assistance in such provision, for homeless people in the
Sheffield and South Yorkshire area. Those individuals who find accommodation with us are known as Companions.
Our purpose embraces the rehabilitation, provision of education, training (including employment training) and work
opportunities and satisfaction for Companions with the purpose of developing their skills to enable them to gain
employment in the future and thereby develop a sense of self-worth and dignity through having a self-supporting life.
We also support the work of other Emmaus Communities and Emmaus Groups or other agencies in the relief of
poverty and homelessness whether in the United Kingdom or elsewhere in the world.
Our aim is to provide in Sheffield a social opportunity. where people who were formerly homeless will find
somewhere safe and welcoming to live: a place where they can rediscover their dignity and 5elf-pride through being
part of a working Community geared towards becoming self-sufficient through social enterprise. Ultimately being able
to regain a social and sustainable place in wider society.
Objectives and Activities
The objectives of the Charity are 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 provision. for the poor and
homeless in the Sheffield and South Yorkshire area and such other places that might seem appropriate from time to
time.
To ensure that our work delivers on our aims we review our objectives regularly. This review looks at what we have
done and the benefits to Companions of outcomes achieved in the last 12 months. We bear in mind the guidance in
the Charity Commissions general guidance on public benefit and in particular think about how our activities contribute
to and support our aims and objectives.
Page 3

Emmaus Sheffield
Re
rt of the Trustees
for the Year Ended 30 June 2024
OBJECTIVES AND A￿1VITIEs
Achievements and Perforrnance
The year has been one of substantial improvement both from a financial perspective and the improved environment
within the Community and the Companions. Through the diligent effort of the staff we have been able to maintain
strong Companion numbers despite the inevitable leavers and joiner5 and we have always had around 90 percent of
the rooms in use throughout the year.
At the beginning of the reportinE period we had 18 Companions and at the close we had 17 Companions, with an
average of 17.5 Companions over the period.
Our Community has been full for the majority of the year with 34 referrals received= 26 from the Emmaus UK
Gateway, 5 self-referrals and 3 from other partner agencies. We were only able to offer a space to 11 Companions
from these referrals. We hold a waiting list so as a room becomes available, it is quickly filled.
Of the 12 Companions that left the Community. 7 were assisted into onward accommodation and 5 leaving for other
reasons.
We have also seen substantial success in the social enterprise with an increase in the shop income of 23% over the
previous year. Grant income has been a serious success with growth in the year of 159% over the previous year. We
recognise however that as we write this report there is a significant pressure on the availability of grants and funds as
potential donors tighten their belts and *unds become less accessible.
We have developed a relationship with Baby Basics who care for struggling families within our area helping with item
donation to help them achieve their aims.
Community
Staff meet with Companions on a regular basis and work with them to produce personal development plans and goals.
We perform analysis of the data outputs from these plans, using this to standardise reporting, and provide graphical
representation of the data as demonstrated in the following Eraphs. This allows the Community Team to see the trend
across the primary outcomes throughout the Community, identifying any areas of concern, and subsequently work
with the Companions to amend their individual support and training package as appropriate.
From the analysis of the data over the reporting period. mental health has improved greatly. The Community is
generally stable and coping, as is validated in the outcome graphs. When considering the graphs it should be borne in
mind that the Companion body at anyone time does not exceed 18 and so just one Companion reporting an adverse
change will significantly affect the percentages in the following graphs.
Page 4

Given the profile of the Companions it is not unexpected that a significant minority report issues with wellbeing,
mental and physical health. As individuals become integrated into the community they report improved outcomes but
given the turnover in Companion numbers, consistent improvements across the whole community are not necessarily
reflected in the short term.
The increase in those struggling with their wellbeing in the final quarter is a reflertion of personal issues Companions
were going through at the time. The Community Team continue to work with those Companions, offering both
internal and external support opportunities.
Wellbeing Outcomes
4%
I I I I I
Q2 2023
Q3 2023
Q42023
QI 2024
Q2 2024
Stru8811￿ • ImproMn8
Mental Health Outcomes
71
6%
I 111 I
Q2 2023
Q3 2023
Q42023
QI 2024
Q2 2024
StrugglitE w Impromng
Page 5

Emmaus Sheffield
Re
rt of the Trustees
for the Year Ended 30 June 2024
OBJECTIVES AND A￿1VITIEs
Whilst the wellbeing and mental health outcomes have fluctuated over the period, adverse physical health outcome5
have increased in the last three quarters. with nearly 50% of Companions reporting they were struggling with their
physical health by the end of the year. A number of those reporting problems had received new diagnosis or were
dealing with pre-existing conditions that were flaring up. To help combat this the Community Team work with
Companions medical advisers and offer various physical artivities including subsidised gym membership and weeklv
walks in the surrounding countryside.
Physical Health Outcomes
6%
Q2 2023
Q3 2023
Q42023
QI 2024
Q2 2024
struggli￿ ll Impromng
The number of Companions struggling with drugs, alcohol or gamblinE problems has remained relatively stable and at
low level, albeit with a slight increase in the third quarter of 2023. The Community Team work closely with
Companions, ready to signpost them to the relevant agencies if they feel they are unable to manage their addictions.
We operate a strict drugs and alcohol policy which in extremis can result in a Companion being excluded from the
community for a short period or even asked to leave altogether. When this arises we work with the Companion to find
suitable alternative accommodation and strive to prevent them becoming street homeless. In the reporting period we
had 6 exclusions13 temporary and 3 permanentl.
Alcohol, Drugs and Gambling Outcomes
72
121r!
Q2 2023
Q32023
Q42023
Q12024
Q2 2024
Strnggli￿ • Improving
Page 6

Emmaus Sheffield
Re
rt of the Trustees
for the Year Ended 30 June 2024
OBJECTIVES AND A￿1VITIEs
Negative self-care outcomes reduced to (WA struggling throughout the reporting period. This is indicative of the
positive work the team do with the Companions on their self-care and living skills. For example the Team have worked
hard on a program aimed at improving dental hygiene, and one providing support to quit smoking.
Self-care Outcomes
.1iiri
Q2 2023
Q3 2023
Q42023
QI 2024
Q2 2024
Stru88lir8 • Impro¥ing
Training:
We provide Companions with the specific training they need to develop their skills within the social enterprise and
training they might want to do as part of their development and progression into employment.
Last year, 6 places on accredited courses were provided with an additional 17 places on non-accredited courses. In
total, 23 courses were completed with 4 still on-goinE. Examples of training provided include drivinE lessons, Tower
Scaffolding and Manual Handling.
Courses
40
35
35
30
25
23
20
15
io
22123
23124
Page 7

Emmaus Sheffield
Re
rt of the Trustees
for the Year Ended 30 June 2024
OBJECTIVES AND A￿1VITIEs
Companion Training Numbers / Year
36%
42%
58%
22123
23124
Had Training w No Training
Over the course of the year, S8% of Companions attended at least one training course. This is down from last year, but
a number of Companions left the Community within this period who had not undertaken trainin& and a handful
joined within the last few months, and they have not yet had the opportunity to enEa8e in training.
Page 8

Emmaus Sheffield
Re
rt of the Trustees
for the Year Ended 30 June 2024
OBJECTIVES AND A￿1VITIEs
Public Benefit
The Trustees confirm that they take note of the Charity Commissions guidance on Public Benefit when considering the
Charities aims and objectives. Those aims and objectives target the alleviation of poverty and homelessness in the
Sheffield and wider South Yorkshire area. To achieve thi5, we continue to offer accommodation and work
opportunities in the social enterprises we operate.
It is well recognized that homelessness brings with it mental health issues and drug related crimes and anti-social
behavior which place pressures and costs on the NHS and the Justice system. Additionally. the costs associated with
providing accommodation and support in this Community are substantial, and which would otherwise fall more
significantly on the public purse.
It is well known that the cost to society of homelessness is substantial with estimates running between £20,000 and
£30,000 per person and this does not take account of the costs and stresses caused in the NHS and the judicial system.
As has also been documented the cost to local authorities is substantial and in the current climate any savings that can
be made arevery welcome.
The stresses of homelessness impact on both mental and physical health which leads to further long-term costs which
it is impossible to assess.
As well as providing immediate 5UPPOrt to alleviate homelessness on of the aims of our Charity is to help people
move back into society in their own time and on their own terms. this adds value both to the individual and society as
a whole. It is however difficult to fully assess that value, but it is clearly substantial, both emotionally and financial to
the individuals concerned, and to society more widely.
In addition, we take in many items of donated furniture. clothing. books and bric a brac that would otherwise be
destined for landfill. We therefore have a significant positive impact on the environment. In the reporting period we
handled 72,885 items. In the workshop we used reclaimed wood to make items for resale in the Community Shop
further benefiting the environment in which we operate. Approximate 173.7 Tonnes of donated items were saved
from Landfill through reuse, and 3.3 Tonnes through recycling.
Equality
Our policy dirtates that all people are treated equally regardless of race, creed, gender, sexual orientation or
disability. Homelessness affects everyone and it is our role to ensure all are helped when in need.
Premises
Our premises are located close to the canal basin in Sheffield. Having been built in the late Victorian period the initial
use wa5 that of a cutlery works and because of the history relating to the works the property is Grade 2 listed.
Emmaus Sheffield is the owner of thi5 property known as Sipelia works.
DurinE the tenure of the property the charity has made substantial improvements which include the creation of 18
self-contained en-suite bedrooms plus communal areas. We have also developed a substantial retail area for our
social enterprise from which we sell items that have been donated to the public. We additionally have established a
workshop and warehousing. In the workshop we refurbish donated items and make other items ranging from tables
and chairs to benches, garden planters and various small household items from reclaimed wood.
Inevitably due to the age of the property there are substantial maintenance and development costs required annually.
We are currently involved in the substantial upgrade to the kitchen and laundry facilities required by the Community.
We have also managed to create a garden space adjacent to the refurbished cafe area for Companions and visitors
alike to take time in and to enjoy.
Page 9

Emmaus Sheffield
Re
rt of the Trustees
for the Year Ended 30 June 2024
OBJECTIVES AND A￿1VITIEs
We continue to have the objective of expanding the number of Community rooms to help more people experiencing
homelessness. Our goal as set out in our Strategic Plan '2022 and beyond" is to incrementally increase our Companion
numbers to 24, to include move on accommodation for those who are starting their progress towards self-sufficient
living. Our current plans which are under development will achieve this objective within the period of the Plan.
Staff
We have a talented and committed group of staff. the Trustees recognize and thank them for their energy and effort
needed to ensure the Community and Companions are cared for
We are conscious of the need for a strong safeguarding focus and this is under regular review forming an item within
our risk register to ensure that all can be kept safe.
The staff have been instrumental in the development of our social enterprise with great success in the sales areas
being achieved by an excellent focus of the behind the scenes organisation which drives the success.
Our workshop continues to develop providing an increasing supply of items which are sold through the shop.
Our staff numbers have increased to ensure that all asperts of the Community and the social enterprise are delivered
ettectively. We continue to monitor the effectiveness of the support we can offer as we move towards being able to
offer accommodation to more Companions.
We continue to invest in staff training and support. Specwfic traininE has been provided in fundraisinE, wellbeing,
health and safety, data management and even self-defence!
STRucfuRE, GOVERNANCE AND MANAGEMENT
Governing document
The information provided on page l of this report provides information on this matter. The Board meets once a
month and the meetings are minuted and actions are tracked and reviewed. As well as the main Board we have
established sub-committees dealing with Governance, Finance, Wellbeing and the Building. These sub-committees
meet quarterly (the Finance sub-committee meets every two months) and report to the Board on salient matters and
help develop policies and procedures to support better governance and management.
Governing Document
The organisation is a charitable company limited by guarantee, incorporated on 20 April 2000 and registered as a
Charity no. 1085609. The Charity was established under a Memorandum of A550ciation which established the objects
and powers of the Charity and is governed under its Articles of Association. Revised Memorandum and Articles 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 are required to contribute an amount not exteeding £1.
The Charities Commission Euidance on the effertive governance of charities is also recognised as a necessary part of
our operation. We review our governing document at least annually to ensure that it remains fit for purpose and
update it as changes in the law of guidance dictate or as our charity develops.
Page 10

Emmaus Sheffield
Re
rt of the Trustees
for the Year Ended 30 June 2024
srRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and Appointment of Trustee Management Committee
The Trustee board has seen a number of changes to personnel through the year due to resignations and new
additions. We are aware of the need to recruit people with a diverse range of skills and there is in place a process of
discussion and interview with prospective Trustees to establish how they will fill or expand the abilities of the board.
All Trustees are aware of the need to be conscious of the involvement with vulnerable people and their
responsibilities in that respect. We have a Safeguarding Policy that all Trustees are aware of and are familiar with.
In addition to its regular meetings, the board has "away day meetings" with a view to ensuring the aims and objectives
of the charity are both clear and are being fulfilled. The first of these took the form of a training day with roles and
responsibilities being debated and established. This was facilitated externally and the learnings from that experience
have been taken back into board meetings, have shaped the development of our policies and procedures and help
guide us to attaining the objectives set out in our Strategic Plan.
The recruitment and expansion of the board is a regular agenda item. this also includes space for a companion
representative. This does not always happen due to reticence from the Companion group, but we definitely welcome
and encourage their presence and input when it occurs.
Trustees are elected for a period of three years as stated in the memorandum and articles with re-election required at
the end of the period. In the reporting period 2 trustees were elected {1 being a new appointment and I being a
reappointment).
Risk Management
This very important issue is an agenda item at the monthly board meeting. A risk register has been established and is
regularly reviewed to ensure that there are clear priorities in place to protect the Community. As well as being
reviewed at Board level relevant sections of the risk register are reviewed by the various sub-committees and updated
as necessary.
During the year we have reviewed the majority of our policies to cover management, data protection, financial
controls, health and safety, well-being and property matters to ensure we are up to date on all the relevant needs of
the Community and social enterprise.
Organisational Structure
The board is currently comprised of 7 Trustees with meetings held every third Wednesday of the month to review and
discuss the performance and strategic direction of the Charity-
In addition to the Trustees the CEO and Community Leader attends the meeting to ensure that the needs of the
Community are Clearly understood and are being acted upon.
There are sub-committees as outlined above that meet quarterly to review their areas of delegation and to make
recommendations to the board as they see fit.
A scheme of delegation has been agreed with the CEO and Chairman delegated financial and operational authority to
ensure the smooth running of day to day matters.
Page 11

Emmaus Sheffield
Re
rt of the Trustees
for the Year Ended 30 June 2024
srRUCTURE, GOVERNANCE AND MANAGEMENT
Fundraising
Income raised through fundraising and general donations was £328,841 {2023= £126.9941. We are very grateful to all
the trusts and foundations that have supported our charity over the year. We would also 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 able to do what we do. and our Companions lives are all the better for it.
While our aim is to become self-sufficient. we know we are many years away from this goal. With the continued
support and resilience of our Companions and local community. and our bold plans for the future. this aim gets closer
each year.
Our approach to fundraising is to only to apply for grants where we align with the funders, priorities. We do not use
third parties and we use techniques that are ethical, legal, do not inconvenience the public, and are not detrimental to
our good name or standing in the local community- We do not use general solicitation techniques by telephone or
door-to-door, and all fundraising activities undertaken follow the Fundraising Regulators Code of Fundraising Practice.
We have received no complaints about fundraising during the year.
Our fundraising techniques include:
Bids to grant making charities, foundations and trusts
Bid5 to commercial and public sector funders for defined grants
Using leaflet distribution. social media and our website to promote our charity
Crowdfunding opportunities to raise awareness, funds and donations
Financial Review
The Trustees are satisfied with the financial position of the charity at the end of this financial year. The overall income
generated was £831,22212023= £567.2421 which was a 45% increase on the previous year. This increase was due to a
strong retail performance which increased by 23% and a great year of fundraising. We received donations, grants and
legacies of £328,84112023.. £126,994). Income from the social enterprise added £320,792 12023.. £254,222) to our
finances. Housing Benefit for the Companions for the year was £181,58912023- £186,026).
Expenditure for the year was £661,56512023: £571.5571, which is an increase of 14%.
The net movement of funds for the year amounted to a gain of £169.657 compared to the £4,315 deficit reported in
2023. This significant improvement was a team effort from everyone at Emmaus Sheffield. The additional retail sales.
legacies and major donor contributions helped to provide a substantial income this year.
Page 12

Emmaus Sheffield
Re
rt of the Trustees
for the Year Ended 30 June 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Reserves policy
The Trustees have carried out a review of their reserves policy. considering the value of reserves required to be held in
cash or cash equivalents that are not restricted to or designated for particular purposes. This includes any capital
projects or major repairs to the building that are planned.
We agree that reserves should be maintained to provide sufficient funds to enable the charity to respond to a sudden
loss of income or unforeseen liability, and to cover major issues and risks to the property and social enterprise. It
allows the charity to continue to provide. in the short-term. the types of services required by our Companions whilst
considering the way in which additional funds may be raised.
Our policy during the period was to hold a minimum level of cash reseNes equal to 3 months operating expenditure,
providing sufficient funds to meet our obligations to staff and the relocation of Companions in case of wind-up. When
we set the reserve figure at the beginning of the period we allocated £165,000 based on our then experience and
expenditure. Based on the expenditure at the close of the year to 30 June 2024, this approach would lead us to
reserve an amount up to £165,000. During the period we kept our reserves under review and chose not to increase
the reserve figure based on our perception of the low risks of a total failure of the charity as opposed to a period of
business interruption.
At 30 lune 2024, total funds stand at £1.435,207 of which £764.211 are restricted funds Iconsisting of a combination
of Sipelia Works and restricted grants). This leaves unrestrirted funds of £670,996, of which £250,698 are unrestricted
tangible assets and £226,546 are designated funds. Actual free unrestricted reserves £193.752.
We adopt a risk based approach to setting our reserves and in setting our reserve each year we bear in mind our
predicted future expenditure, the level of any free reserves, the extent to which designated but unused funds may be
available when any reserve has to be activated. the likely costs associated with any business interruption, the
perceived risks of a total business failure and the wider risks that we will face over that period. We will report in future
on any changes to our reserve figure and the rationale for it.
STATEMENTOFTRUSTEES, RESPONSIBILrriES
The trustees (who are also the directors of Emmaus Sheffield for the purposes of company lawl are responsible for
preparing the Report of the Trustees and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel-
Company law requires the trustees to prepare financial statement5 for each financial year which give a true and fair
view of the state of affairs of the charitable company and of the incoming resource5 and application of resources,
including the income and expenditure. of the charitable company for that period. In preparing those financial
statements, the trustees are required ta
select suitable accounting policies and then apply them con51Stently-
observe the methods and principles in the Charity SORP,.
make judgements and estimates that are reasonable and prudent-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at anv
time the financial position of the charitable company and to enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company
and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
there is no relevant audit information of which the charitable compan￿5 auditors are unaware,. and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit
information and to establish that the auditors are aware of that information.
Page 13

Emmaus Sheffield
Re
rt of the Trustees
for the Year Ended 30 June 2024
AUDITORS
The auditors, Sutton McGrath Hartley. will be proposed for re-appointment at the forthcoming Annual General
Meeting.
1610112025
Approved by order of the board of trustees on .
and signed on its behalf by=
D W Thomas- Trustee
Page 14

Re
rtof the Inde
ndent Auditors to the Members of
Emmaus Sheffield
Opinion
We have audited the financial statements of Emmaus Sheffield Ithe 'charitable company'l for the year ended
30 June 2024 which comprise the Statement of Financial Activities. the Balance sheet, the Cash Flow Statement and
notes to the financial statements, including a summary of significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards
Iunited Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements=
give a true and fair view of the state of the charitable company's affairs as at 30 June 2024 and of its incoming
resources and application of resources, including its income and expenditure, for the year then ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI11SAs IUKII and applicable law.
Our resporssibilities under those standards are further described in the Auditors, responsibilities for the audit of the
financial statements section of our report. We are independent of the charitable company in accordance with the
ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusion5 relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting
in the preparation o* the financial statements Is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating to events or
conditions that, individually or collectively. may cast significant doubt on the charitable company's ability to continue
as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in
the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and. except to the extent otherwise
explicitly stated in our report. we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements. our responsibility is to read the other information and, in
doing so, consider whether the other information is materially inconsistent with the financial statement5 or our
knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material
incon51Stencies or apparent material misstatements, we are required to determine whether this gives rise to a
material misstatement in the financial statements themselves. If. based on the work we have performed. we conclude
that there is a material misstatement of this other information. we are required to report that fact. We have nothing
to report in this regard.
Opinions on other matters prescribed by the Companies Art 2(M)6
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Report of the Trustees for the financial year for which the financial statements are
prepared is consistent with the financial statements,. and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Page 15

Re
rt of the Inde
ndent Auditors to the Members of
Emmaus Sheffield
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the
course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to
you if, in our opinion=
adequate accounting records have not been kept or returns adequate for our audit have not been received from
branches not visited by us.. or
the financial statements are not in agreement with the accounting records and returns,. or
certain disclosures of trustees, remuneration specified by law are not made.. or
we have not received all the information and explanations we require for our audit.. or
the trustees were not entitled to take advantage of the small companies exemption from the requirement to
prepare a Strategic Report or in preparing the Report of the Trustees.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilitie5, the trustees {who are also the directors of the
charitable company for the purposes of company lawl are responsible for the preparation of the financial statements
and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is
necessary to enable the preparation of financial statements that are free from material misstatement, whether due to
fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to
continue as a going concern, disclosing, a5 applicable, matters related to going concern and using the going concern
basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations. or
have no realistic alternative but to do so.
Page 16

Re
rt of the Inde
ndent Auditors to the Members of
Emmaus Sheffield
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error. and to issue a Report of the Independent Auditors that includes
our opiflion.
Re350nable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from
fraud or error and are considered material if. individually or in the aggregate. they could reasonably be expected to
influence the economic decisions of users taken on the basis of these financi31 statements.
The extent to which our procedures are capable of deterting irregularities. including fraud is detailed below-
Our assessment of the susceptibility to material misstatement, whether by fraud or error, is made in a risk based
approach.
In this approach, laws and regulations applicable to the entity, such as the Companies Act 2006, United Kingdom
Generally Accepted Accounting Practice including Financial Reporting Standard 102, Charities SORP, employment law,
and Health and Safety law is considered. The policies and controls the entity has in place to comply with these laws
are reviewed, by discussion, reviews of correspondence and registrations monitored by external bodies. The
engagement team remained alert to any indications of fraud or non-compliance with laws and regulations throughout
the audit.
Policies and controls relating to the risk of material misstatement as a result of fraud, management override of
ontrols, and revenue recognitions are also considered. These are assessed by obtaining an understanding of the
charity's operations and control environment. The policies and controls have been reviewed by discussion, review and
sample testing of accounting entries. including journals. challenging assumptions and judgements. reviewing and
evaluating related parties transactions, and wider background searches. Testin8 of income recognition and fund
accounting is also completed.
We have ensured that the engagement team have appropriate levels of competence and experience to effectively
monitor these risks and carry out work relevant to our assessment of each risk, including consideration of the sector
the charity operates in and its size and complexity.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of
the Independent Auditors.
Other matters which we are required to addre55
The comparative figures have not been audited a5 the audit exemption was taken. As far as we are aware there is no
material misstatement in those figures.
Page 17

Re
rtof the Inde
ndent Auditors to the Members of
Emmaus Sheffield
Use of our report
This report is made solely to the charitable company's members. as a body, in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's
members those matters we are required to state to them in an auditors, report and for no other purpose. To the
fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable
company and the charitable company's members as a body, for our audit work. for this report, or for the opinions we
have formed.
James Salim FCCA Isenior Statutory Auditor)
for and on behalf of Sutton McGrath Hartley
5 Westbrook Court
Sharrowvale Road
Sheffield
South Yorkshire
5118YZ
Date:
1610112025
Page 18

Emmaus Sheffield
Statement of Fin?ncial Artivities
for the Year Ended 30June 2024
2024
Total
fund5
2023
Total
funds
Unrestricted
funds
Restrirted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donatiolls and legacies
193.326
879
194,205
32,734
Charitable artivities
Grants.contracts and fees
Shop Income
222.589
290.705
93,636
316,225
290,705
280,286
235,763
Other trading activities
Investment income
Other income
15.676
6.911
7.51))
15.676
6.911
7.5LM)
15,022
3,437
Total
736.707
94,515
831,222
567,242
EXPENDITURE ON
Raising funds
281,774
36,145
317,919
257,081
Charitable activities
Grants,contracts and fees
259,833
83,813
343,646
314,476
Total
541,607
119,958
661,565
571,557
NET INCOMEI{EXPENDITUREI
Transfers between funds
195.100
16,434
125A431
(16,434)
169.657
14,3151
16
Net movement in funds
211.534
(41077)
169,657
14.3151
RECONCILIATION OF FUNDS
Total funds brought forward
459.462
806.088
1.265.550
1,269,865
TOTAL FUNDS CARRIED FORWARD
670,996
764,211
1,435,207
1,265,550
The notes form part of these financial statements
Page 19

Emmaus Sheffield
Balance Sheet
30 June 2024
2024
Total
fund5
2023
Total
funds
Unrestricted
funds
Restrirted
funds
Notes
FIXED ASSETS
Tangible assets
li
250.698
843,098
1,093,796
1,101,340
CURRENT ASSETS
Debtors
Cash at bank and in hand
12
17.753
439.197
17,753
446,849
23,284
268,281
7,652
456,950
7,652
464,602
291,565
CREDITORS
Amounts falling due within one year
13
(36.652)
19,137)
(45,7891
140,8901
NET CURRENT ASs￿s
420,298
(1,4851
418,813
250,675
TOTAL ASSETS LESS CURRENT LIABIl￿lEs
670.996
841.613
1.512.609
1,352,015
CRED￿oR$
Amounts falling due after more than one year
14
(77,402)
(77,402}
186,4651
NET ASSETS
670.996
764.211
1,435,207
1,265,550
FUNDS
Unrestricted funds
Restricted funds
16
670,996
764,211
459,462
806,088
TOTAL FUNDS
1,435,207
1,265,550
These financial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
t tements were approved by the Board of Trustees and authorised for issue on
1 è'ft)'It40>4
and were signed on its behalf by..
D W Thomas- Trustee
The notes form part of these financial statements
Page 20

Emmau5 Sheffield
Cash Flow Statement
forthe Year Ended 30June 2024
2024
2023
Notes
Cash flows from operating artivities
Cash generated from operations
210A08
40,037
Net cash provided by operating activities
210.408
40,037
Cash flows from investing actmties
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
137.821}
7.5¢J)
6,911
142,9861
3,437
Net cash used in investing artivities
123,410)
139,5491
Cash flows from financing actNlties
Loan repayments in year
(8,4301
18.5211
Net cash used in financing activities
18.4301
18,5211
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginnlng
of the reporting period
178,568
18,0331
268,281
276,314
Cash and cash equivalents at the end of
the reporting period
446,849
268,281
The notes form part of these financial statements
Page 21

Emmau5 Sheffield
Notes to the Cash Flow Statement
for the Year Ended 30June 2024
RECONCILIATION OF INCOME/IEXPENDThURE} TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2024
2023
Net incomel{expenditurel for the reporting period {as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Profit on disposal of fixed assets
Interest received
Decrease/lincreasel in debtors
Increase in creditors
169,657
14,3151
45,365
{7,500)
{6,911)
5.531
4.266
34,017
13,4371
19421
14,714
Net tash provided by operatlons
210,408
40,037
ANALYSIS OF CHANGES IN NET FUNDS
At 117123
Cash flow
At 3016124
Net cash
Cash at bank and in hand
268,281
178,568
446,849
268,281
178,568
446,849
Debt
Debts falling due within l year
Debts falling due after l year
{633)
9.063
19.137)
{77,402)
186,4651
194.%9}
8A30
{86,539)
Total
173,312
186,998
360,310
The notes form part of these financial statements
Page 22

Emmaus Sheffield
Notes to the Financial Statements
for the Year Ended 30June 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The linancial statements of the charitable company. which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP IFRS 1021 'Atcounting and ReportinE by Charities.. Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191,, Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
Donations and shop income will be recognised in the period in which they are received.
Housing benefit, grants and rental income are all recognised in the period in which they relate, on an accruals
basis.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement
and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrua15 basis
and has been classified under headings that aggregate all cost related to the category. Where costs cannot be
directly attributed to particular headings they have been allocated to activities on a basis consistent with the
use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
Freehold property
Plant and machinery
Motor vehicles
Computer equipment
2% on cost
25% on cost
25% on cost
25% on cost
Emmaus Sheffield only capitalises purchases of a capital nature. where the value of the purchase is equal to or
exceeds £1,000.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the 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 leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis
over the period of the lease.
Stocks
Stock is recognised at the lower of cost and net realisable value.
In respert of donations, stock is logged. however due to the nature of donations there is no value recognised.
Page 23
continued..-

Emmau5 Sheffield
Notes to the Financial 5tatements- continued
for the Year Ended 30June 2024
DONATIONS AND LEGACIES
2024
2023
D Gascoyne- Legacy
Mr Hugh Facey
Crowdfunder Ltd
Facey Family Trust
S J BolEer
Emmaus UK
GiftAid
Just Giving
Charities Aid Foundation
Other
76,722
75,000
10,145
5,000
1,025
4,052
6,044
2,787
1,310
6,478
19.516
2.502
4,437
3.240
3,681
194,205
32,734
OTHER TRADING AcfiviTIES
2024
2023
Rental Income
Outwork
15,022
654
15,022
15,676
15,022
INVESTMENT INCOME
2024
2023
Deposit account interest
6.911
3,437
Page 24
continued..-

Emmau5 Sheffield
Notes to the Financial 5tatements- continued
for the Year Ended 30June 2024
CHARITABLE AcfiviTIE5
Unrestricted funds
Restricted funds
2024
Grants, contracts and fees
Housing Benefit
Skipton BS Charitable Foundation
South Yorkshire PCC
South Yorkshire's Community Foundation
The Beatrice Laing Trust
The Charles and Elsie Sykes Trust
The Hobson Charity
The Morrisons Foundation
The National lottery
Garfield Weston
The James Neil Trust Fund
The May Hearnshaw Charitable Trust
Sheffield Town Trust
Church Burgesses
181,589
181,589
2,500
5,000
1,000
s,000
4.000
5,000
9,000
62,136
30,000
2,000
3,000
3,000
3,000
2,500
5.000
5.000
4,000
5,(M)O
9,(M)O
62.136
30,(￿0
2,000
3,(XlO
3,000
222.589
93,636
316,225
Trading Income
Shop Income
290,705
290,705
Total
513.294
93,636
606,930
Unre5trirted fvnds
Restrirted fund5
2023
Grants, contracts and fees
Housing Benefit
Anton Jurgens Charitable Trust
Company of Cutlers Combined Charitable
Cooperative Bank
JG Graves Charitable Trust
B & Q Foundation
Rank Foundation
Sheffield Church Burgesses Trust
Sheffield City Council
Sheffield Town Trust
South Yorkshire PCC
The Albert Hunt Trust
The Ashworth Charitable Trust
The Freshgate Trust Foundation
The Hedley Foundation
The National Lottery
West Riding Masonic Charities Limited
Garfield Weston
Charities Trust
The Hugh Neil Charity
Asda Foundation
186.026
186,026
4,000
1,000
1,000
2,500
4.680
1,450
3,000
750
7,680
5,000
7,000
5,000
1,000
2,700
9,000
4,500
30,000
1,0
1,000
2,000
4,OLKI
I,o(KJ
I,ocH)
2,5CN)
4.680
1,450
3.1)00
750
4,680
5,000
7,OCKJ
3,1)00
1,000
2,700
9,0(Kl
4,51X)
30,000
1.000
1.000
2.1KJO
226.026
54,260
280,286
Trading Income
Shop Income
235.763
235,763
Total
461,789
54,260
516,049
Page 25
continued..-

Emmaus Sheffield
Notes to the Financial 5tatements- continued
for the Year Ended 30June 2024
CHARITABLE AcfiviTIES COSTS
Unrestricted
Funds
Restricted
Funds
Allocation
2024 Total
2023 Total
Cost of generating funds
Salaries
Insurance
Depreciation
Transport costs
Equipment costs
Publicity
Office, finance and other
Governance costs
Direct
Direct
Usage
Direct
Direct
Direct
Direct
Direct
172.653
16.278
14.096
13.426
4,260
7,506
38,233
15.322
172,653
16,278
45.365
13,426
7,416
8,181
39,278
15,322
130,173
16,090
34,017
17,485
5,013
8,238
33,603
12,462
31.269
3.156
675
1.045
281.774
36.145
317.919
211.422
Charitable activitie5
Salaries
Occupancy
Food
Companions allowance
Training
Travel
Direct
Direct
Direct
Direct
Direct
Direct
30,321
141,202
16,636
65.890
5,657
127
68,136
14,666
98,457
155,868
16,636
66,901
5,657
127
92,527
131,204
15,739
68,826
6,125
55
i.oii
259,833
83.813
343,646
314,110
541,607
119,958
661,565
571,191
Governance
Examiners fee- inspection
Auditors Fees
Non recoverable VAT
Direct
Direct
Direct
3,150
10.250
5.072
10,250
5,072
9,312
15,322
15.322
12,462
NET INCOME/{EXPENDITUREI
2024
2023
Depreciation
Auditors fee5
Fees payable to the independent examiner
45,365
10,250
34,017
3,150
Page 26
continued..-

Emmaus Sheffield
Notes to the Financial 5tatements- continued
for the Year Ended 30June 2024
TRUSTEES, REMUNERATION AND BENEF￿5
There were no trustees, remuneration or other benefits for the year ended 30 June 2024 nor for the year
ended 30 June 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.
STAFF COSTS
2024
2023
Salaries and wages
Social security costs
Pension costs
247.437
17.431
7,205
204.596
12.609
5,495
£272,073
£222,700
Average number ofemployees
Members of key management personnel
77,423
76,947
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES
Unrestricted
funds
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
31,184
1,550
32,734
Charitable activities
Grants,contracts and fees
Shop Income
226,026
235.763
54,260
280,286
235,763
Other trading activities
Investment income
15,022
3,437
15,022
3,437
Total
511,432
55,810
567,242
EXPENDITURE ON
Raising funds
222,814
34,267
257,081
Charitable activities
Grants,contractS and fees
279,638
34,838
314,476
Total
502,452
69,105
571,557
INCOMEIIEXPENDrruRE)
8,980
{13,2951
14,3151
RECONCILIATION OF FUNDS
Total funds brought forward
450,482
819,383
1,269,865
Page 27
continued..-

Emmau5 Sheffield
Notes to the Financial 5tatements- continued
for the Year Ended 30June 2024
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL A￿1VITIES - continued
Unrestricted
funds
Restrirted
funds
Total
funds
TOTAL FUNDS CARRIED FORWARD
459,462
806,088
1,265,550
ii.
TANGIBLE FIXED ASSETS
Freehold
property
Plant and
machinery
Motor
vehicles
Computer
equipment
Totals
COST
At ljuly 2023
Additions
Disposals
1.562,934
1,718
6.115
8.627
44.681
19.597
{19,087)
36,653
7,879
1,650,383
37,821
119,0871
At 30June 2024
1,564.652
14.742
45.191
44,532
1,669,117
DEPRECIATION
At lJuly2023
Charge for year
Eliminated on disposal
487.200
31,269
6,114
1,619
21,716
10,883
{19.087)
34,013
1,594
549,043
45,365
119.0871
At 30 lune 2024
518,469
7,733
13,512
35,607
575,321
NET BOOK VALUE
At 30June 2024
1,1)46,183
7,009
31,679
8,925
1,093,796
At 30June 2023
1,075,734
22,965
2,640
1,101,340
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
VAT
Prepayments and accrued income
96
3,822
19,366
2.895
14.858
17,753
23,284
Page 28
continued..-

Emmaus Sheffield
Notes to the Financial 5tatements- continued
for the Year Ended 30June 2024
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Bank loans and overdrafts (see note 15)
Trade creditors
Social security and other taxes
Accruals and deferred income
9,137
10,251
4,325
22,076
8,504
13,491
3,239
15,656
45,789
40,890
14.
CREDITORS: AMOUNTS FALLING DUE A￿ER MORE THAN ONE YEAR
2024
2023
Other loans (see note 151
77,402
86,465
15.
LOANS
An analysis of the maturity of loans is given below=
2024
2023
Amounts falling due within one year on demand..
Bank loans
9,137
8,504
Amounts falling between one and two years..
Other loans - 1-2 years
9,925
9,197
Amounts falling due between two and five years..
Other loans- 2-5 years
24.604
28,714
Amounts falling due in more than five years..
Repayable by instalments=
Other loans more 5yrs instal
42.873
48,554
Bank loans include two mortgages which are secured by a charge over the property at Unit 5, Sipelia Works,
Cadman Street, Sheffield, S4 7ZG. The first mortgage of £19,603 charges interest at a rate of base rate plus
5.6% and is repayable by instalments until November 2027. The second mortgage of £66,936 charges interest
at a rate of base rate plus 1.35¥o and is repayable by instalments until August 2034.
Page 29
continued..-

Emmau5 Sheffield
Notes to the Financial 5tatements- continued
for the Year Ended 30June 2024
16.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At 117123
At 3016124
Unrestrirted funds
General fund
Reserve Property Development
402.462
57,(M)O
195.100
(153,1121
169,546
444.450
226.546
459,462
195,100
16,434
670,996
Restricted funds
Building Fund
Sheffield Town Trust
Emmaus UK
Anton Jurgen5 Charitable Trust
Cooperative Bank
Rank Foundation
The Ashworth Charitable Trust
The Freshgate Trust Foundation
The Hedley Foundation
The National lottery
West Riding Masonic Charities Limited
Skipton BS Charitable Foundation
The Beatrice Laing Trust
The Charles and Elsie Sykes Trust
The Hobson Charity
787,828
663
326
4.1)00
1,000
1850
5,000
1.000
1.156
{31,269)
16631
11891
756,559
137
{4,0001
(1,0001
(1,4501
15,0001
11,0001
11,1561
(9841
2.681
11.6661
2,500
1.015
2,51JQ
(5,0001
(5,OlXII
806.088
125.443)
(16.4341
764.211
TOTAL FUNDS
1,265,550
169,657
1,435,207
Page 30
continued..-

Emmau5 Sheffield
Notes to the Financial 5tatements- continued
for the Year Ended 30June 2024
16.
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
736,707
(541,6071
195,IIM)
Restricted funds
Building Fund
Sheffield Town Trust
Emmaus UK
Cooperative Bank
South Yorkshire PCC
The Ashworth Charitable Trust
The Freshgate Trust Foundation
The Hedley Foundation
The National lottery
West Riding Masonic Charities Limited
Skipton BS Charitable Foundation
South Yorkshire's Community Foundation
The Beatrice Laing Trust
The Charles and Elsie Sykes Trust
The Hobson Charity
The Morrisons Foundation
131.2691
16631
{1.0681
(I,O(KJl
(5,0001
(5,0(YJl
(1,0￿)
(1,1561
162,1361
(1,6661
131.2691
16631
11891
11,0001
879
(5.0001
11,0001
11,1561
62,136
11,6661
2,500
2,500
1,000
5,000
4,000
5.000
9.000
{I,0001
{9,0(M)I
94,515
(119,9581
{25,4431
TOTAL FUNDS
831,222
(661,5651
169,657
Page 31
continued..-

Emmau5 Sheffield
Notes to the Financial 5tatements- continued
for the Year Ended 30June 2024
16.
MOVEMENT IN FUNDS- continued
Cornparatives for rnovement in funds
Net
movement
in funds
Transfers
between
funds
At 117122
At 3016/23
Unrestricted funds
General fund
Reserve Property Development
375.482
75,000
8,980
18.000
118,0001
402,462
57,000
450,482
8.980
459,462
Restricted funds
Buildirbg Fund
Sheffield Town Trust
Emmaus UK
Anton Jurgens Charitable Trust
Cooperative Bank
Rank Foundation
The Ashworth Charitable Trust
The Freshgate Trust Foundation
The Hedley Foundation
The National lottery
West Riding Masonic Charities Limited
818,918
131.0901
663
11391
4,000
1,000
1,450
5.000
1,000
1.156
787,828
663
326
4,000
1,000
1,450
5,000
1,000
1,156
984
2,681
465
2,681
819,383
113,2951
806,088
TOTAL FUNDS
1,269,865
14,3151
1,265,550
Page 32
continued..-

Emmau5 Sheffield
Notes to the Financial 5tatements- continued
for the Year Ended 30June 2024
16.
MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
511.432
1502.4521
8,980
Restricted funds
Building Fund
Sheffield Town Trust
Emmaus UK
Sheffield City Council
Albert Hunt Trust
Anton Jurgens Charitable Trust
B & Q Foundation
Ccct
Cooperative Bank
IG Graves Charitable Trust
Rank Foundation
South Yorkshire PCC
The Ashworth Charitable Trust
The Freshgate Trust Foundation
The Hedley Foundation
The National lottery
West Riding Masonic Charities Limited
131,0901
14,0171
11,6891
17501
17,OtKJI
131,0901
663
11391
4.680
1,550
750
7.000
4.000
4.680
1.000
1.000
2.500
1.450
5.000
5.000
1,000
2,700
9,000
4,500
4,000
14,6801
11,0001
1,000
12,5001
1,450
15,0001
5,000
1,000
1,156
984
2,681
11,5441
18.0161
11,8191
55.810
169,1051
113,2951
TOTAL FUNDS
567,242
{571,5571
14,3151
Page 33
continued..-

Emmau5 Sheffield
Notes to the Financial 5tatements- continued
for the Year Ended 30June 2024
16.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position 15 as follow5:
Net
movement
in funds
Transfers
between
funds
At 117122
At 3016/24
Unrestricted funds
General fund
Reserve Property Development
375.482
75,000
204.080
{135.1121
151,546
444,450
226,546
450,482
204,080
16,434
670,996
Restricted funds
Buildirbg Fund
Emmaus UK
Anton JurBens Charitable Trust
Rank Foundation
The National lottery
West Riding Masonic Charities Limited
Skipton BS Charitable Foundation
The Beatrice Laing Trust
The Charles and Elsie Sykes Trust
The Hobson Charity
818,918
465
162.3591
13281
4,000
1.450
756,559
137
14,0001
11,4501
19841
1,015
2,500
5,000
4.000
5.000
1,015
2,500
15,000
4,000
15,0001
819,383
138,7381
116,4341
764,211
TOTAL FUNDS
1,269,86S
165,342
1,435,207
Page 34
continued..-

Emmaus Sheffield
Notes to the Financial 5tatements- continued
for the Year Ended 30June 2024
16.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above
are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
1.248.139
11,044,059)
204,080
Restricted funds
Building Fund
Sheffield Town Trust
Emmaus UK
Shettield City Council
Albert Hunt Trust
Anton Jurgens Charitable Trust
B & Q Foundation
cc
Cooperative Bank
IG Graves Charitable Trust
Rank Foundation
South Yorkshire PCC
The Ashworth Charitable Trust
The Freshgate Trust Foundation
The Hedley Foundation
The National lottery
West Riding Masonic Charities Limited
Skipton BS Charitable Foundation
South Yorkshire's Community Foundation
The Beatrice Laing Trust
The Charles and Elsie Sykes Trust
The Hobson Charity
The Morrisons Foundation
162,3591
14,6801
12,7571
17501
17,OtK)I
162,3591
4.680
2.429
750
7,000
4,000
4,680
1.000
1.000
2.500
1.450
10.000
5,000
1,000
2,700
71,136
4,500
2.500
1,000
5,000
4,000
5.000
9,000
13281
4,000
14,6801
11,0001
11,0001
12,5001
1,450
iio.0001
15,OlX)I
11,0001
12,7001
170,1521
13,4851
984
1,015
2,500
{I,ocH)I
5,000
4,000
5.000
19,0001
150,325
1189,0631
138,7381
TOTAL FUNDS
1.398,464
11,233,122)
165,342
Purpose of Designated fvnd5:
The Trustees have designated funds of £226.546 towards property development of Unit 5. Sipelia Works,
Cadman Street, Sheffield, S4 7ZG.
Purpose of Restricted funds:
Sheffield Town Tmst grant was used as part ofthe projectto refurbish the Companion rooms.
The Ashworth Charitable Trust grant was used as part of the project to refurbish the Companion rooms.
Emmaus UK grants were provided to help with training opportunities. IT equipment and counselling sessions.
Page 35
continued..-

Emmaus Sheffield
Notes to the Financial 5tatements- continued
for the Year Ended 30June 2024
16.
MOVEMENT IN FUNDS- continued
The National Lottery grant was used a5 part of our courtyard garden project, funding the creation of a new
garden area in the middle of our Community. Additional funding towards salary costs of the Community
SupportTeam were also made.
South Yorkshire PCC provided funding towards the salary costs of a full time Community support worker.
Anton Jurgens Charitable Trust provided a Erant towards capital costs.
The Hedley Foundation contributed towards out Clothing fund, providing a grant towards clothing for the
Companions.
The Freshgate Trust Foundation contributed towards out Clothing fund. providing a grant towards clothing for
the Companions.
Co-operative Bank contributed towards out Clothing fund. providing a grant towards clothing for the
Companions.
Rank Foundation provided a grant towards the cost of workshop equipment, specifically a CNC machine.
West Ridings Masonic Charities Limited grant was used towards the refurbishment of our café.
Skipton BS Charitable Foundation provided funding towards the relocation of our Community Laundry to inside
the building.
South Yorkshire's Community Foundation provided funding towards the salary costs of a part time Community
support worker working on the health and wellbeing of our Companions.
The Beatrice Laing Foundation contributed towards the cost of purchasing a new environmentally freindly
delivery van.
The Charles and Elsie Sykes Trust provided funding towards the relocation of our Community Laundry to inside
the building.
The Hobson Charity contributed towards the cost of purchasing a new environmentally friendly delivery van.
The Morrisons Foundation provided funding towards the complete refurbishment of our new Training and
Therapy Room.
Funds Transfers:
Unrestricted funds have been transferred into restrirted funds to prevent deficit's within individual funds, in
the prior year designated funds had been transferred into unrestricted funds in line with the purpose of the
designated funds disclosed above.
Page 36
continued..-

Emmaus Sheffield
Notes to the Financial 5tatements- continued
for the Year Ended 30June 2024
17.
CONTINGENT UABILITIES
In previous years grant funding has been received from Emmaus UK to support development of the project
IEmmaus Sheffieldl. The philosophy of Emmaus UK is that grant funding from them to any Emmaus community
should be repaid when and if the receiving community is financially self-supporting. The Trustees position is
that the grant does not give rise to a legal obligation for repayment. No provision for repayment of the grants
has therefore been made. Emmaus Sheffield recognise the general philosophy of Emmaus UK though it is
unlikely in the foreseeable future to be in a financially self-supporting position.
18.
RELATED PARTY DISCLOSURES
During the year the Charity received donations from other Emmaus companies as outlined in the the Report of
the Trustees.
There are no other related party transartions in this or the prior year.
Page 37