ChaTity rngl¥lratlon number 1110220
Company r•glstratlon numbor 5075117 (England and Wales)
EMMAUS MERSEYSIDE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

EMMAUS MERSEYSIDE
LEGALAND ADMINISTRATIVE INFORMATION
Charlty
Mr PAdams
Mr P Carhart
Ms N Cave
Ms J Henn8y
Ms D Klng
Mr L Mccowan
Mr N Thompson
S•cr•tary
Mr P Adams
Charlty numbèr
1110220
Company number
5075117
ReglBterod offlco
11th Floor
The Plaza
100 Old Hall Street
Live￿001
L3 9QJ
Ind•p•ndont •xamln•r
Susan Buckley
SBAAccounllng Llnlted
Gladstone House
2 Church Road
Llverpool
L15 9EG

EMMAUS MERSEYSIDE
CONTENTS
Pago
Trusl8e8 report
Statement of Irustees regponslbllltl6s
Independenl axamlnarfs répcMI
Stalernenl of Ilnandal a¢lMlles
Balance sheet
Stalemenl of cash flow8
Notes lo Ihe financlal statements
9-18

EMMAUS MERSEYSIDE
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Gharfty presenl Ih8lr annual r8POrt and financial 61alement8 for the year ended 31 MaTch 2024.
Tho flnanclal ststements havg b8en prepared In a¢¢ordance wllh Ihé acCoUntY￿ pollcles set out In noté 1 to Ihe
flnanclal slat8m8nls and comply ￿th the charivs mèmorandum and art1¢￿$ of assoclallon. the Companl8s Act
2006 and "Accounllng and Reportlng by Charlllès: Statem8nl of Recommended Pr8Ctlce appllcablè lo charities
preparlno thelr accounts In accordance wilh the Flnanclal Raportlng Standard appncable In the UK and Republ1¢ of
Ireland (FRS 102)" <effectlvè 1 January 2019).
ObJectlv•8 and 8¢tlvltle$
The Charity have was formed on 15 Ma￿h 2004. The ¢hariV6 objeollve Is lo establlsh an Emmaus Communlty In
Mersayslde. The Char6ty18 afflmaled lo tha Emmaus M0￿ment In the UK.
In sefflng oblecllve8 and p18nnlng for aclivitles, Ihe TnFslees have glvèn due conslderatlon fo general guidance
publlshed by the Charlty Commlsslon relating lo publlc bengfil, Indudlng ihe guklance 'Publlc benefil.. runnlng
charlly (PB2}'.
Achl8vem6nt$ and p•rf¢rmane•
Throughout th18 y88r, we proudly provlded 8UPPOrt lo 51 companlons through our accommodatlon program. each
recelvlng personalized as8lslan¢e to bulld skills, confidence, and stablllty for a brlghtar future, Occupancy rates for
the yèar sat al over 96% 8hovAng the growlng naèd for hom81è88 accommodallon. and pressure on servlces
Increaslng.
Qur CDmmunSly garden h8s seen remarkable growth, Ih8nk8 In part to our newly appolnled Hortlcullure SupeNlsor.
wh088 expertlse and dedlcallon have furlher enrl¢hèd our gardenlng program. Th8 g8rden has produced over 150
kllograms of fresh, Drganlc frui18 and v8gelable6, providlng nutrbllous Ingredients for our communlty kltchen and
supplylng sutplug produce io local lood bank$.
We remgln commltted to acts of solldarlty, offerlng over £8.000 In Ilma, labour. tr8n8POrtatlon mlles, and valuable
resources to 8UPPOrt olher organlzallons.
Our Sandy Road store h88 also had a suoces8ful yeor, generatlng Incomé 8xc&edlng £300,000, wllh GSft Ald 8ales
of £46,500 of whlch £11.500 dlreclly beneflls our ¢hadtablo effort8 from Income. Thè shop's op8ratlons a180 allgn
wllh our 8u8lalnablllty goals, havlng dlverlgd a s￿nIfiCant amount of fvmltur6 8nd goods from iandfllls, relnlor¢lng
our dedtcatlon lo reduclng waste.
Our companlons contlnue lo make InsplAng progress. Several Indlvldu8L8 hgve moved on to Ind8P8ndenl Ilvlng
slluallons, 8 teslamenl lo Ihe Skllls ¥nd resillen¢e they've d8veloped wllhln our program. Many have ¢ompl8led
valuable tralnlng and workshiws, enhanclng thelr employablily and readlne89 for th& next chapt8r In Ihelr IIv89,
We have made numerou5 Inveslmenls In companlon faGllllle8 and wellbeing. by spandlng almost £10,000 on a n8W
gym lacillty and getting a personal Irainer who comes twice a week lo Ipach thg companlons In th& banelll ot
phy8lcal aollvlty, We have replaced all Ihe bed8 In tho companlon rooms wlth brand n8w beds and Created a nice
dnemallc communal room wherè ci)mpanlons can come together to watch TV. as well as b8 used as 8 Iralnlng
space.
We are Incredlbly grateful lo our supporters whose generosity has been vltal In rna￿ng the80 achl?vements
posslblg. Togelher. we arg rreatlng lasung Change and openSng doors lor a sustalnable, SUPPOrtiv8 futuro.

EMMAUS MERSEYSIDE
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Flnan¢lal revlow
G￿n9 concem
After making appropriate enqulrles, Ihe Tfuslees have a rea8on8bl8 expectallon that th& Company has ad6quale
resources lo contlnue in operational existence for the foreseeable fulure. For Ihis rea8on, they conllnue10 adopt Ihe
golng concorn ba61$ In preparlng Ihe financial slalements. Further delall8 rngarding the adopllon of th8 golng
concern basls can be found in Iho accounting pollcle&
Ro4erves pollcy
It Is the pollcy of the charlly to malnlain sufficlent funds lo meel 3-6 months of operating costs wlthoul Income, In
common vlth many olhor chariknes the company must generate significant Income from their trading aclivilios lo
sustain Ihelr on90ing oporatlon$. Tho cash SLJrplus held by Ihe Gompany 81 the dele of signing the arKounls sallsfle8
the pollcy's requlrement of holdlng suffldent cash to Cover at least 6 months of operatlng cost8.
stru¢tur•. gov•rnanc• and managem•nt
Emm8Ug Meiseyslde is registèred a8 a charltsble ¢ompany Ilmiled by guarantee and was 8et up by a Memorandum
of As$ocl811on.
The charlly, who ere also Ihe dlre¢lors for lh6 purpose ol company law, and who setV8d durln9 the year 8nd up lo
the date ol slgnature ol the financl81 slo1gment8 were:
Mr PAd8ms
Mr P Carhart
Ms N Cave
Ms J Henn9y
Ms D Klng
Mr L Mccowan
Mr N Thompson
R8Gniltm8nt and appolntment of In￿188$
Tho managemenl of the Company Ss the responslblltly ol the Twstee$ who are elected and co-oplgd under the term8
of the Memorandum ofA880Gtailon.
None of Ihe charity has any beneficial inleresl in Ihe Company. All of Ihe charlly Ore memb8r3 of thè company and
guorantfje to contribute £1 In tho event of a windlng up,
The companvs current policy eoncemlng the payment of Irade Credltors Is to follow th8 CBI'S Prompt P8y8rs Code
{copié8 are ava118ble from Ihe CBI. Cenlre Polnt, 103 New OxtOTd Street. London WC1A I DU).
The companys current pollcy concernlng the paymenl of Iradè credilc>rs16 to..
settle the terms of payment ￿th suppllers when agreelng Ihe teTm8 of each Iransactlon.
ensure that suppliers are made aware of the terms of paym8nl by Incluslon of the relevant 19rms kn conlfacls.,
and
pay In accordanc8 wlth the comp8nls contraclual and other18gal obllgations.

EMMAUS MERSEYSIDE
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Tho
ustegs report was appioved by thè Board of ChaTIty.
Mr PAdamg
Trusteo
Ms J Henn8y
Trust¢?
9 December 2024

EMMAUS MERSEYSIDE
STATEMENT OF TRUSTEES RESPONSIBIUTIES
FOR THE YEAR ENDED 31 MARCH 2024
Thé ehBrlly, who aTO also the dlreciors ol Ernmaus Mers8y81d8 for the PUTpv$e of company law, are responslble for
preparlng the Trustees Report and Iha flnanclal stalemenl$ In a(xord8nce wilh applicablo law and Uniled Klngdom
Accountlng Slandards (Unlled Klngdom Gènerally Ac¢eptedAccounling Pradlce).
Company Law requlre8 tho Gharity to prepare finan¢lal statements for each financlal year whlch 9lve a tru8 and falr
vlèw of thè state of affalrs of th8 charfty and of th& Incomlng resources and 8pplcatlon of resources, Includlng the
Income and expendlture, of thè charllable company for thot yéar.
In preparlng those fln8n¢l81 ststern8nts. the charlty are requSred lo:
- select sullable a¢countlng potl¢les and then oppty Ihém conslstenlly.
- observe Ihe methods and prfnclpl88 In tho Charftles SORP.
- make Judgements and esllmèles that aro reasonable ond wd8nt: and
prepare Ihe flD8nclal statements on the golng ¢oJ￿rn bas18 unl888 It Is knappropTiate to presum8 that th6 ¢h8rlly
wlll conllnue In operallon.
The ¢harlty 8re reGpon8lble for keeplng 8dequatg a¢countlng rècords Ihal dl$clo89 with reasonable a¢curacy at any
Ilmè the fSnondal poslllon of the charlty and enable them to ensure thal the Iln8nclal slalem8nls comply wlth the
Companles Act 2006. They are also ra$ponslble for safeguardlng the assets of tho Gharlly and hènce for taklng
rèa80nable slap8 lor tha pievéntlon and detection of fraLKI end olher Irregul8rllles.

EMMAUS MERSEYSIDE
INDEPENDENT EXAMINER'S REPORT
TO THE CHARITY OF EMMAUS MERSEYSIDE
I report to the charlty on my 8xaminalk)n of th8 financlal slatement8 of Emmaus Mergeyslde {Ih8 charlty) for the
yegr endad 31 March 2024.
Rospon$lbllltles and bagls ol t•port
AS the Trust888 of the company land also Its dlr8clor8 for the purposes of company law) you are re3ponslble for the
preparalion of the financial statèment8 In accordanc6 wlth the requirements of Ihe Companiès Act 2006 (thè 2006
Act).
HavSng satlsfied myself that Ihg flnancial slalemon15 of the ¢harfly are not requlred to be audSled under Part 16 of
the 2006 Act and are 61iglble for Independent exemlnalion. I report In respect of my examlnalion of Ihè chfirlly's
fln8ncial stalemenls carrled oul undeT seclion 145 of the Charllles Acl 2011 {Ihe 2011 Act). In corrylng oul my
examlnallon I have followed 011 the applicabl8 Dlrecllons given by the Charlly Commb881on under seclion 14515)(b)
ol Ihe 2011 Act.
Indopendont examlnerf8 Statement
Slnce thé eharlty's gross In¢om8 exceed8d £250,000 your exarnlner must be a memb8r ol a body Ilsted In 6ectlon
145 of the 2011 Act. I conflmi Ihal l am qu8lllied to underlake tho examlnallon because l 8M a memb8r of Instltut8
of Chartered Accountant8 of Eroland and Walès. which Is on6 of Ihe Ilsted bodies.
I have completed my ex8mlnatton. I ￿nfIrM that no matter$ havo come lo my attenllon in conno¢llon wlth the
examlnalion giving mg cause to belleve Ihat In any malerlal respect:
a¢counllng records were nol k8pI In respect ol Ihe charlly as r8qulred by secllon 386 of the 2006 Acl., or
the financlal slatem&nis do nol accord wlth Ihose records; or
thé linanclal slolements do not comply wlih the accountlng requlrem8nts of sectlon 398 of lh8 2006 Act othor
than 8ny requlremenl that the a¢Munts g￿8 a Irue and fair vlew whlch l? nol a mattér conslder8d as part of an
Independenl examlnallon., or
the financlal slalemenl$ have not been pr8pared In a¢cordance with the molhods and principl88 of the
statement of Recommended Pracllce for accounllng 8nd reporting by chArille8 appllcable lo ¢haillles
preparlng Ihelr accounts in accordan¢e wilh tha Finan¢lal Reportlng Standard appllcable In the UK and
Republlc of Ireland (FRS 102).
I have no concems and have come across no olh8r matters In ￿nneCtIOn wllh Ihe examlnallon to whl¢h attentlon
should be drawn In Ihls report In order to enabl8 a proper underslandlng of the flnanclal stalemcnls lo be reached.
Susan Buckley
8BAAccountlng Llmlted
Chortered Acc<Junlanls
Glad8tt)ne House
2 Church Road
Llverpool
L169EG
Dated: g December 2024

EMMAUS MERSEYSIDE
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
UnrestrlGted Restrlcled
fund5
funds
2024
2024
Total Llnrestrlct•d Rèstrltted
funds
funds
2023
2023
Total
2024
2023
Note
Incomo from:
Donallons and18g8cle8
Charllablg Acllvi1185
Investment8
323,366
114.386
226.567
437,752
226,567
2,303
273,663
86,934
185,377
340,597
185,377
170
2.303
170
Total Income
325.669
340.953
666.622
273,833
252,311
526,144
Expondlturo on:
Raising funds
Ch8rllable activStles
1.491
223,555
1.491
512,947
543
235,532
543
383.075
289,392
147,543
Total expéndlture
225.046
289.392
514.438
236.075
147.543
383.618
Nel Ineomo and mov•monl In
funds
100,623
51.581
152.184
37,758
104,768
142,526
Reconclllatlon of funds:
Fund balances at 1 April 2023
64,038
318.114
382.150
26,278
213.346
239.624
Fund bal4nGgs al 31 March
2D24
164.659
369.675
S34.334
64,036
318,114
382.150
The slat8menl of ffinanclal acliv511es Includes all galns and losses recognlsed In lh8 year. All Income and expendltufè
der1￿ from conllnulng acllvltles.

EMMAUS MERSEYSIDE
BALANCE SHEET
ASAT31 MARCH 2024
2023
Notè$
Flx•d a88ets
Tanglble assets
61,119
36,577
Currenl afj8•t8
Debtors
Cash at bank and In hand
12
10.876
S45,449
6,164
433,805
556.325
439,969
Cr•dltors: amounts falllng due wlthln
on8 year
14
83,110
47.896
Nel current ass8ts
473,215
392,073
Total a8sèls les8 eurronl IlobllllS¢s
534,334
428,850
Cr•dllor8: amounts folllng du• after
more than one year
15
(46,600)
Net a*•?t8
534,334
382,150
Th• funds of the charlty
Roslrlcted funds
Unre$lrlcted fund8
16
369,676
164,669
318.114
64,036
534,334
382,150
Thè company18 enlltled to the ex9ff￿11Qn from the audll requlremenl contalned In sedlon 477 of thè Cornpanle8 A¢t
2006, for thé year ended 31 March 2024.
The dSr8Ctors acknowledge thelr responslbllRie8 for complying wilh the rnqulr8m8nts of tho Companles Acl 2006
wllh respeot to accounllng records and the preparat]on of flnanclal statemants.
The memberg havè nol requlred th8 coryjany to oblaln on audlt of Sts financl81 slalamenls for Ihe year In qu88tlon In
accordance wllh se¢llon 476.
Thesg finand81 slatemènls have been Prepared In aceordance wilh the provision¥ eppllcable to companles subleel
to the srnall ¢ompanies reglme.
Tho financlal statem8nts were apwoved by the charlty on 9 December 2024
Mr PAdarn8
Twu8tee
Ms J Henney
Trusto•
Company registration number 5075117 (England arKI Vvales)

EMMAUS MERSEYSIDE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Not•B
Cash Ilow8 Irom operallng a¢llv111•8
Cash generated from oparatlons
20
152,397
49,746
Inv8$tlng actlvltle8
Purchas8 of langlb18 flx8d assets
Inveslment Incom6 recelved
(43.056)
2.303
{33,029)
170
N•t cash used In Inve8tlng actlvllles
(40,753)
{32,859)
Nel cash u89d In flnan¢lng a¢tlvltloJ5
Nel Increase In Cash and ¢ash •qulvalents
111.644
16.887
Cash and cash equlvalents at bèglnnlng of year
433,805
416.918
Cash and cash oqulvalonts at end of y•ar
545.449
433,80S

EMMAUS MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ounllng pollcl88
Charlty Informatlon
Emmaus Merseysida Is a privale company ￿Mited by guarantee Incorporated Sn England and Wales. Emmaus
Merseyside is a reglstered chaiity and th& member8 of Ihe company ara the Tru6te88. in th6 event of the
company belng wound up, the IlabllSty In respect of th6 guaranlee is limited to £1 p8r member of Iho Company.
The r8gisleRd office 18 11 th Floor, The Plaza, 100 Old Hall Street. Liverpool. L3 9QJ.
1.1 Ac¢ountln9 convention
The financial st8lefflenls have b8en prépared In attordan¢e with Ihe charitys Igovemlng documentl, the
Companles Act 2006, FRS 102 Yhe Fln8ndal Reportlng Standard appllcablg in Iha UK and Republic of
Irèland" ('FRS 102.1 and the Charlties SORP "AcGounting and Reportlng by Ch8ritles: Sl8tem8nl of
Recommendgd Pfactlce appllcable to charltles preparln9 Ihelr accounis in accordance wllh the Financlal
Reporting Standard appllcable in the UK and Republic of Irelgnd (FRS 102>. (effecllve 1 January 2019), The
Gharlty Is a Publlc Benefit Enllty as deflned by FRS 102.
The flnan¢l81 slatements ar9 prepared kn 81erHng. whlch Is the lunctlonal ¢urr6ncy of Ihe charlty. Monelary
amounts In Ihese Itnand818lalèm8n18 ar8 rounded to the nearesl £.
The financlal statoments have béen pr8pgred und8r tho hl$torlcal cosl convenllon, [modified lo Include the
rev8lu8llon of freehold propertie¥ and to Include Investmenl propgrUe$ and certaln flnanclal Instruments al falr
value). The prlncipal accounllng pJbcie3 adopttsd are sel out below.
1.2 Golng concern
At Ihe tlme of aPpro￿ng tha flnanclal slalemenls, Ihe charlly have a reagonable gxpeclallon Ihal the ch8rlty
has adequate r8sources to conilnue In operallonal exlstence for the foTo$e6able future. Thu$ the Gharlty
onllnuo to adopt Ihe golng Concern basls of aceounlin9 In preparing the flnancial statèm6nts.
1.3 Charllablg funds
Uniestrlctad lunds are 8vallable for use at Ihe <th6cretion of tha ¢harlty In furtheraneè of their ¢harlt8ble
objeclives,
R6slricled funds are subject lo spednc eondlllons by donors or grantors as to how they may be used. The
purpose8 and uses of Ihe reslricled funds are set oul In the notes lo the financlal slalements.
Endowmenl funds a￿ subJe¢l 10 6peclllc condllions by donors that tho capSlal nmjst be malnlalned by the
Gharity.
1.4 Ineomo
Incom8 Is recognised when the Gharlty Is legally enlilled to It afler any performan¢e ¢ondlilon8 have begn mel,
the amounts can be measured reliably, and It Is probable that Income will be received.
Cash don8tM)n8 are recognlsed on receipt. Other donations are recognlsgd onc8 the charity has been nollfled
of the donallon. unless performance condlllons requlre d8f8rral ol Ihe amount, Income lax re¢over8bl& in
relation to donallons re￿IVed under GIftAld or deeds of covenant Is recognrsed al the ilmo of the donatlon.
Legacles are recognised on re¢eipl or otheNlse If Ihe charity has been notinad of an Impendlng dlslrlbullon.
tha amount is known. and recelpt is expecled. If th9 amount Is not known, the legaGy' Ss Ireated as a
conllngent asset.

EMMAUS MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Aceountlng polltles
(Contlnuod)
1.5 Expendlturo
Expenditure Is recognlsed once there Is a legal or c(mstrudfve obligation to transfer economlo beneflt to a
thlrd parly, It Is probable Ihat a transfer of e¢onoml¢ benefits wil be requlred In settlement, 8nt5 the amount of
the obllgallon can be measured iellably.
Expendltuie Is dasslfled by acllvlty. The costs of each acllvlty aré mad6 up of the lolal of dlrecl c08ts and
shared costs, Includlng SUPPOrt costs involvod In ￿dertakIng each acWvlty. Dlrect Costs attrlbulablg to a slngle
acllvlty aro allocated dlrectly lo Ihal acuvlly. Shared costs whlch conlribule lo more than one acllvlty and
support costs whlch aro not attrlbulable to a slnglo aclivlty are appoTlloned belween those acllvllles on 8 basls
consist8nt wilh the use of re80ur¢es. Cenlral s18ff cost8 are allocated on tho basls of time spent, and
depTgciallon ¢h8rges are allocated on the portion of the asset's. use.
1.6 Tanglblfy flxed a$sels
Tangible fixed 8886tS are Inlilatly m888ured at cost and 8ubsequ8ndy rn8Bsur8d al cost or valuallon. nel of
deprgclation and any Impalimenl losses.
Deprfj¢lallon Is ro¢ognl8ed so as to wrlte off the ¢osl or valuatlon of ass6ts1885 thelr resldual values over Ihelr
useful livès on lh6 followlng bases..
Flxlures and ffittlng8
Molor vehicle8
20•A.33.3% slfalgt Iln8
25% stralghl lino
The gain or loss arising on Ihe disposal of an asset Is determined as the dlfferenG8 between the Sale proceeds
8nd the carrwng value of Ihe asset, and F8 recognlsed In the 8t8lemenl of financial 8cllvitles.
1.7 Impalrment of Ilxqd a$set8
Al each r8porllng end d8te, Ihe ¢harlty r6vlews Ihe ¢aTrylng amounts of Its 1gngSbl& assets to detèrmlne
whether there is any Indleallon Ihat those a$sel$ havè suffered dn Impalrment 1088. If any Such Indlcatlon
exlsls, the recoverable amounl of the asset Ss esllmeled In ord8r to determlne Ihe extent ol the Impalrmenl
Ios8 (If any).
1.8 Cash and cash oqulval•nls
Cagh and eash equivalents Indude cash in ha￿1. deposlis held al call wilh banks, other short-term Ilquld
Investrnenl8 wllh orlglnal maludlies of Ihree monlhs or less. and bank oveTdi8ft8. Bank overdrafts gre shown
thin borrowlngs In Gurrenl Ilabllllle6.
1.9 Flnanclal Instruments
The charlty h88 elècted to apply the provl$lons of Seclion 11 'Baslc Flnan¢181 Inslrument5' and Socilon 12
'Olher Flnanclal Instruments Issues, of FRS 102 to all of Ils llnancial inslrurnents.
Flnanclal Instruments are recognlsed In Ihe charl1￿$ baance sheel when th8 charfty be¢omes party to Ihe
contractual provisions of Iho Inslrum8nt,
Flnanclal assèts and liabllliles are offs¢t. with Ihe nel amounts presonled In the financlal statamants, when
Ihere Is a18gally enforceable right to set off the re￿gnIsed amounts and there Is an Intènlion to setlle on a nel
basis or to realls6 the asset and settle the liabilily simultaneousty.
Baslc flnantlal assels
Baslc flnanclal asset8, which include d8btors and cath and bank balan¢&s. are Inlllally measured at
Iransactlon prlce Includin9 Iransactlon cosls and are subsequenlty carried at amortis@d cost using the effecllve
Interest method unless the 8riangem8nl conslilules a financlng transaction, where the transactlon Is
measured al Ihe present value of the fU1u￿ recelpts discounted at a market rata of Interest. Flnancial assets
classified as receivable within one ye8r are not amortlsed.
10-

EMMAUS MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
Icontlnued)
Baslc Ilnan¢lal Ilatsllltks
Bas1¢ financlal Ilabililies, Indudlng ¢reditwJ and bank loans are Inlllally reco9nlsed al trans8Ctlon PTlco unless
the arrangefflent conslilules a financlng transaction. where Ihe debl instrument Is measured at the presenl
value ol Ihe futur8 paym8nls discounied al a markgl rat8 of Interest. Flnandal liabilities classified as payable
wlthln one year are not amortlsed.
Debl inBlrumènts ar8 subsequenlly carrfod at amortlsed cost, uslng the effecuve Intorèst ral8 method.
Trade credltors are oblSgatlon8 lo pay for goods or servlc6s Ihal have been a¢qulred in th9 ordlnary course of
opeTallon3 from suppller$, Amounts payable are classllled as curr&nl liabllitles If p8ym8nl is duo wllhin on&
year or less. 11 not, they are presented as non-current liabi1S1198. Trade creditors are re¢oDnlsed Inltlally al
transaclion prlc9 and subsequenlty moasured at 8mortl8ed cost using the effecllvè Int8résl metllod.
D•r•cognl¢lon of flnanclal Ilabllltles
Flnanclal Ilablllt￿s are derecognlsed when the charlty'8 contractual obligallon8 oxplre or are dlsch8rg8d or
C8nc6lled.
1.10 Employe• benofl18
The c08t of any unused hdlday entlllemenl18 recogn18ed In the perlod In whlch thg employe8'8 servlces are
received.
Tèrmln81Son benefits are recognlsed ImmedlateEy as an expens6 when Ihe ch8rlly Is demnstrably commltted
tolormlnate the employment of an employee or to provldelorminalion benefits.
1.11 Retlremenl benollts
Payments lo deflned contrlbulion retlrement bonefit 8ch8mes are charged as an expen89 as thgy fall due.
CrfÈl¢oJl a¢¢ountlng esllmate8 andJudgement8
In the applicallon of Ihe charlty'8 accountlng policles, Ihe ¢harlty are requlred to make Judgem8nts, eslimales
8nd asAiJrnplions about the carrying amount of assels and Uabilitles Ihal are not readlly apparenl frorn othar
sources. Thè osumates and associalÉd assumpllons are based on hlstorfcal 8xperl8nce and other faclors that
arè conslderèd to b8 relevant. Actual resuls may dlffer from Ihese esllmates.
The esllmales and urKleTtying assumptions are revlewed on an ongolNd ba81$. Revlslon$ to accounllng
e$llm8tes are recognlsed In the perfod In whkh the estimate Is rovised whero the revlsion affecis only that
perlod. or In the period of the revision and fulure perlod6 where iho revlslon affeols both current and future
perlods.
Income Irom donatlons and kgacles
Unro8trlcted Restrlct
funds
lunds
2024
2024
Total Unrestrlcted Restrlcted
ftsnds
funds
2023
2023
Tolal
2024
2023
Donallons and glfts
323.366
114,386
437,752
273,663
86,934
340.597
323.366
114.386
437.752
273,663
66,934
340.597
11

EMMAUS MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Incomo from donatlons and legacl•s
Icontlnuad)
Unr•strlcled Rèstrlctsd
funds
funds
2024
2024
Total Unrastrlcléd Restrlcled
fundfj
lund$
2023
2023
Total
2024
2023
Donallon8 and elfts
The S18V8 Morgan
Foundallon
The National Lottery
Emmaus UK r.8 Solar
Prolect
Garden grinls
Gym Equlpment and
coachlng
Sales of donated furnllura
Olher
12,500
12.500
4,000
10.000
4,000
10,000
13,588
57,300
13.588
57.31X)
35.000
17,934
35,000
17,934
10.220
10,220
305,586
38,558
305.586
17,780
266,424
7,239
266,424
7.239
20.778
323,366
114.386
437,752
273,e63
86,934
340.597
Ineoma from ¢harltable actlvlllos
R••trlct•d
fund•
2024
R•81rl¢tod
funds
2023
Ac¢ommodatlon
Hou8lng benefft
228.587
185,377
Income from Invoitmgnts
Unr¢strlct8d Unrestrl¢tod
funds
funds
2024
2023
Interest Tecehabl8
2,303
170
12-

EMMAUS MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Exp•ndlturè on rolslfig funds
Vnrestrlct•d Unre$lrlcted
funds
funds
2024
2023
Fundralslng and publlclty
Advertislng
1,491
543
Expendltura on charltobb aCti￿tIO8
TiadlngA¢¢ornmodo
tlon
2024
Total
TradlngA¢¢ommoda
tlon
2023
Total
2024
2024
2023
2023
Dlroct C08ts
Staff costs
D8preolalion 8nd
Imp8lrment
Gengral expanses
Renl and rales
Companlon AIIow8nc8s
Bank charge8
Repalrs and renewals
Computer gnd lelephong
Insurance
Llghl and heal
PrSnllng, p081age and
statlonery
Intere61 payable
Cosl of sales
Advertl$lng and
promolSon
Motor 8nd travel
exp8nsè8
Food
G8rdgnlng
60.566
106,461
167.027
8,009
140,077
146,086
18,514
1.672
26.500
76.301
570
7.613
7.960
4,683
11,164
18,514
3.343
107,014
81.027
1.140
14.350
15,920
9.328
39.160
10,370
4,283
27.588
10,370
6,637
104,501
31.588
499
7.972
17.407
6,935
{731)
1,671
80.514
4,728
570
6.737
7.960
4.663
27.996
2,354
76.913
31,688
249
25Q
7,972
17.407
6.935
(11,341)
10,610
2,822
1.478
1.115
2,807
1,478
5,829
2.956
1.115
3,346
942
4,646
292
942
3,638
1,884
4,648
338
338
2,685
2,585
14,887
2,008
22.406
16,693
22,406
5,223
12.785
12.785
14,889
8.832
14,889
5,223
8,832
241,186
269,995
511,181
102,609
277,912
380.521
Share of support and governance ￿$ts (see noto )
Govemance
883
1,766
2.554
2,554
242.069
270.878
512.947
102,609
280.466
383,075
Analy$15 by fund
Unrestrlcted funds
Rg¥lricted funds
223,555
18,514
223.555
289,392
94.513
8.096
141,019
139,447
235,532
147,543
270,878
242,069
270.878
512.947
102,609
280,466
383,075
13-

EMMAUS MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charlty
Nong ol Ihe charlty (or any person8 connecl8d Mryth them) received any remunoralion or b8nenls from Ihg
charity durlng lh& year.
Employaès
The av8rag• monthty number of 8mploye88 dUrI￿a the year wa&
2024
Numb•r
2023
Number
Employment cost•
2024
2023
$18ff costs
167,027
148.086
There w6r8 no 8mploy88s whose annual remunerallon was rnoré Ihan £60,0(M).
Remunerallon of k•y managomént personnol
Durtng the year, no Truslees re¢8lvod any remunerallon or olher benofi1812023'. £NIL}.
Durtng the year ended 31 March 2024. r￿ Tru8teo expense6 have been Incurred {2023.' £NIL)
10 Tax•llon
Thg charlty18 exempt from taxatlon on its aclivlties because all Its In¢om8 is applled for charitable puTpose3.
11 Tanglbh flxed assets
Flxtur•# and
flttlngs
MotOT
v•hl¢lè•
Tot•1
Cost
Al 1 Aprll 2023
Addillons
156.924
36.555
52.428
6.51JO
209,352
43,055
Al 31 March 2024
193.479
58,928
252,407
Doproclallon and Impaimient
Al 1 Aprll 2023
Dèpredalion charged In the year
142.951
11,3T8
29,824
7,135
172,775
18,613
Al 31 March 2024
154,329
36,959
191,288
Corrylng amount
At 31 Mar¢h 2024
39,150
21.969
61.119
At 31 March 2023
13,973
22.604
36.577
14-

EMMAUS MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Dèbtors
2024
2023
Amounts falllng due wlthln ¢)ne year:
Olhgr dèbtors
Prepayment8 and accrued Income
3,154
7,722
3,065
3.099
10,878
6,164
13 Loans and C*v•rdraft8
2024
2023
Bank knans
48,000
48,000
Payable ￿thIn one year
Payable after one y8ar
48,000
1,500
46.500
Thg loan Is repayable In full In 2024.
14 Crodltors: amounts falllng due wlthln one yoar
2024
2023
Not•8
Bank108n8
Olh8r taxallon and soclal 8ecwlty
Trade créditors
Other credllora
Accruals and deferr6d In¢omè
13
48.000
1,500
1,110
1.135
44,144
1.198
33,904
83.110
47,896
16 Cr6dltors: amounts falllng due after morn than one year
2024
2023
NotOS
Bank loans
13
46,500
15-

EMMAUS MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Re8trlcted fund8
The re8lrlcted funds of thg tharlty compr1$8 the un8xpend9d balancas of d¢)nallons ond grants h8ld ￿ trust
$ublecl to specific condillons by donors 8s lo how they may b8 used,
At 1 Aprll
2023
Incomlng
resources
Resources
expgnded
Tran¥forg At 31 March
2024
Resid8nll81 Income
The Sleve Morgan Foundallon
The Nallonal Lottery
R8sld8nllal Income
Clolhworker8
Olher granls and donallons
Albert Hunt- garden
Emmaus UK Solar Prolocl
Flxed a8s61 fund
Sport England
Alb8rt Gubay
199,429
228,667
12,500
(197,7891
{12.5001
{10.000>
12.653
240,860
10.000
44.305
44,305
{6,5001
27,366
7.300
27.366
7.000
{7.300)
(6,500)
(7.000)
{27,803)
27,803
36.577
{25.910)
24.541
14.784)
(25,9101
61.118
(1,5641
30,000
10.220
50,000
(7,000)
{20,OOQ)
318,114
340,953
{289,392)
369,675
Pr•vlouJ year:
At 1 Aprll
2022
Incomlng
rèsources
R¢$ources
•xpendod
Transfers At 31 March
2023
Resldenll81 Income
The Steve Morgan Foundation
Th8 Nallonal Lotiery
Re8ldenll81 incom8
Garden grants
Emmaus UK Solar ProJe¢l
Flxed asset fund
199.429
199,429
4,000
10,(KIO
185,377
17,934
35.000
(4.000)
10,000
44,305
(125,609)
(17.934)
(1 5,463)
(7,1971
22,660
27,803
36,577
13.917
213.346
252.311
(147,543)
318,114
Th9 Sports England gr8nl was for the purchase of Gym Equlpm@nL
Tho Clothworkérs grant for nBW lavmmow8r equlpment.
The Albert Hunt grant w88 to go towards Horticultural projects.
Th9 Stèv8 Morgan grant was to pay a yeats 8818ry for an enwloyee.
ThaAb8rt Gubay Grant was towards lh6 d6v8lopm8nt of the tralnlng and Cornm￿lty bulldlrKJ.
16-

EMMAUS MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Unrestrlcted funds
Tho unreslrlcled funds of the ch8TIty coryrlse the un8xpend8d balances of donatlon8 and grants whl¢h ar8
not sublect to spe¢lfic condlllon$ by donors and grantors as to how they may be used. These include
deslgna18d funds whlch have been sel aslde out of (mreslrtcled funds by Ihe trustees for 5peclfi¢ purposes.
Al 1 Aprll
2023
Ineomlng Resourcès Al 31 March
rogourcets
QXPonded
2024
Gener81 Fundg- all lund8
Glft Aid Income
Sales of donal8d Iterns
other revenu8
8,576
6,022
11,758
305,586
2.303
14,598
{11,768)
{210.9851
{2.303)
55,460
150,061
64.038
325.669
{225.046)
164,659
Prwlous year:
Al 1 Aprll
2022
Incomlng R080ur¢es At 31 March
ro$our¢o6
expended
2023
General Fund8. all lunds
Glft Ald Incomo
Sel&$ of donated Items
Intèr6s1 rèeelved
8.576
8,578
7,239
286,424
170
{7.239)
{228.666>
(170)
17,702
55,460
26.278
273,833
<236.075)
64.036
18 Analy$l$ of net 43Sg1$ belwe•n funds
Unro$trfcted
funds
2024
Rostrlctod
funds
2024
Total
2024
Fund balances at 31 March 2024 ai• represenled by:
Tengible 855els
Currènl asselsl{Ilabllllles)
61,119
308,566
61,119
473,215
164.659
164,659
369,675
534,334
17-

EMMAUS MERSEYSIDE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Analys18 of n•1 assets between funds
(Contlnued)
Unr88trlctéd
funds
2023
Rostrlcled
funds
2023
Total
2023
Fund balan¢es al 31 March 2023 are r•pres?nled by:
Tanglblo assets
Curronl a6selsl{Ilabilllies)
Long tèrm Ilabllllles
36.577
328,037
{46.500)
36,577
392.073
{46.500)
64,036
64,036
318.114
382.150
19 R•lat•d party transactlon8
Thar8 ware no d18¢1osable relatod party transa¢llon8 durlng the year (2023- none).
20 Cash genoraied from operatlon8
2024
2023
Surplu$ for the year
152,184
142,526
Adju81menls for..
Inveslment Income recognlsed ID slalemont of flnandal aGt+vities
Dgpreclalion and Impalrmenl of tanglble fixed asse18
(2,303)
18.614
(170)
10,370
Movements in worklng ¢apltal."
(Increase) Sn dabtOTS
(Décreaseyin¢rea88 In credllors
<4.712>
111.288)
(6,164)
46,396
Cash g•nerat¢d from operatlons
152,397
192,958
21 Analysls of changes In nèt lund8
AI 1 ApTII 2023
C••h flow•AI 31 March 2024
Ca6h at bank and in hand
433,805
111,644
545.449
Loan8 falllng dua wllhln onb year
Loan8 falllng due after morn than one year
(1,500)
(46,500)
(46.500)
46.500
(48,000)
3B5,805
111.644
497,449
18-