REGISTERED COMPANY NUMBER: (England and Wales) REGISTERED CHARITY NUMBER: 1119535 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2024 for EMMANUELCOFFEE SHOP Cobley Desborough Chartered Certified Accountants Chartered Tax Advisers Artisans, House 7 Queensbridge Northampton Northamptonshire NN47BF
EMMANUEL COFFEE SHOP Contents of the Financial Statements for the Year Ended 31 March 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet 9 to 10 Notes to the Financial Statements 11 to 17 Detailed Statement of Financial Activities 18 to 19
EMMANUEL COFFEE SHOP Report of the Trustees for the Year Ended 31 March 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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 {FRS 102) (effective l January 2019). Structure, governance and management Emmanuel Coffee Shop is governed by a Board of Trustees / Directors. Its Articles of Association and Memorandum of Association were signed and dated on 25 April 2006. Day to day routine operational decisions are delegated to the Coffee Shop Manager. All other decisions are made by the Trustees. No specific policies or procedures have been adopted for the induction and training of trustees. Recruitment and appointment of Board of Trustees The Board has the power at any time to appoint, either to fill a casual vacancy or as an addition to the existing members up to the maximum within the terms of the Memorandum and Articles of Association. Day to day management of the organisation Day to day management of the charity is delegated to the manager. Page I
EMMANUEL COFFEE SHOP Report of the Trustees for the Year Ended 31 March 2024 Objectives and activities Objectives and aims The objectives of the charity are set out as follows in the company's Memorandum of Association. They are: To promote any charitable purpose for the benefit of the community in Northampton East and the surrounding area, in particular: The provision of social facilities Wlth the object of improving quality of life within the community, particularly for the socially disadvantaged. The provision of facilitie5 and amenities, to as5iSt in relaxation, confidentiality and a safe environment, for the use of those most vulnerable in the community, with the object of improving the quality of life within that community. How our Services deliver public benefit Emmanuel Coffee Shop exists to provide a 'home for the community, ? somewhere that offers a meeting place and a welcoming environment for the economically and socially disadvantaged, the disabled and the elderly. Our welcome is open to everyone, whatever their age or background. Our services are therefore open to all in the local community, including young people, vulnerable adults, the elderly and children from local special needs schools. Our customers do not always feel comfortable or welcome in the other coffee shops within the area. At Emmanuel they can buy an affordable meal and are made to feel welcomed and valued. The Coffee Shop provides food and refreshments for around 30 to 50 covers each day. Volunteers make up a large proportion of our Emmanuel Coffee Shop team, preparing and serving food and drinks for our customer5 on a regular basis. It is the company's policy to give experience of the workplace and opportunities to feel valued to the disabled wherever practical. We currently have 14 volunteers that work in the cafe, 2 or 4 hour shifts per day. There are also 2 volunteers that work on Sunday lunches and afternoon teas. We also have 8 people with special need5 that work in the café. Free meals are provided to CU5tomer5 in need, at the discretion of the Management with the support of the church. Page 2
EMMANUELCOFFEE SHOP Report of the Trustees for the Year Ended 31 March 2024 Achievement and performance Charitable activities We welcomed three new members of staff made possible by a generous grant from the national Lottery. We have a new Community Support Worker which has enabled us to continue to develop our programme of activities for older users with more work being done in the Memory Café, Games club and Singing for the Brain. The latter especially has grown tremendously with regular attendance both from older clients and involvement by Canto Learning who specialise in students with special educational needs. In addition we are now hosting sessions for Happy at Home We also have a new cook so we can continue providing subsidised Afternoon teas and Sunday Lunches which continue to be very popular, often being over-subscribed. Our Community Director is working to draw together the work of the Café, Food Bank and Church to extend and coordinate our work to ensure that we are working effectively in providing the services our community needs. We continue to work with both the Church and Weston Favell Food Bank. We provide meals for families during school holidays at Blackthorn and Rectory Farm Community Centres as part of the church's FISH initiative (Food and Fun in School Holidays), and we have been working with the Weston Favell Food bank to provide meals within the Café as part of Northampton Community Funding for Household Support. We have re-vamped our children's area with the help of Northampton College students who designed and painted a mural for the area. In addition we are taking on volunteers from the college as part of their work experience training. Thanks The Trustees would like to thank the staff and volunteers for all that they have contributed to the life of Emmanuel Coffee Shop over the past twelve months, without their support Emmanuel Coffee Shop would not be able to operate as it does. This has again been a difficult year with a significant amount of change for all and without their hard work and enthusiasm we would not have been able to support our community in the way we have. We would like to thank all our sUPPOrters over the year but particularly: The National Lottery for continuing to enable us to employ a part time cook, part time community worker and Project Director. Northampton Community Foundation, Albert Hunt Trust, lan Hartley, Commsave Community Fund and March Christian Trust for grants towards our core costs. The Constance Travis and Co-op Community funds for grants supporting food for the disadvantaged in the Eastern district of Northampton. Page 3
EMMANUELCOFFEE SHOP Report of the Trustees for the Year Ended 31 March 2024 Future plans Continue to fund social events for our more vulnerable customers to provide opportunities for social interaction. Continue to upgrade the facilities of the Café as funds become available specifically we are looking to improve our toilet facilities, especially for disable access. Work with Emmanuel Group of Churches and Weston Favel Food Bank to identify areas where we can provide help and support to their clients Structurei governance and management Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. Reference and administrative details Registered Company number (England and Wales) Registered Charity number 1119535 Registered office Emmanuel Church Office Weston Favell Centre Northampton Northamptonshire NN3 8JR Trustees Rev S Betts (appointed 14.5.24) Mrs J Cole (appointed 25.5.23) Mrs J R Kenyon Mrs K Norris (appointed 23.1.24) Mr K Potter Mrs M E Timms Mrs L Withers Mr M Maddock5 (resigned 17.5.24) Rev Y DesRoches (resigned 30.4.241 Company Secretary Page 4
EMMANUEL COFFEE SHOP Report of the Trustees for the Year Ended 31 March 2024 Reference and administrative details Independent Examiner Cobley Desborough Chartered Certified Accountants Chartered Tax Advisers Artisans, House 7 Queensbridge Northampton Northamptonshire NN4 7BF Approved by order of the board of tru5tee5 on 27 September 2024 and signed on it5 behalf by: Mr K Potter- Trustee Page 5
Independent Examiner's Report to the Trustees of Emmanuel Coffee Shop Independent examiner's report to the trustees of Emmanuel Coffee Shop ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Responsibilities and basis of report As the charity's trustees of the Company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act'l. Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 {'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145151 (b) of the 2011 Act. Page 6
Independent Examiner's Report to the Trustees of Emmanuel Coffee Shop Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or the accounts have not been prepared in accordance with the method5 and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Jonathan Cobley Cobley Desborough Chartered Certified Accountants Chartered Tax Advisers Artisans, House 7 Queensbridge Northampton Northamptonshire NN4 7BF 27 September 2024 Page 7
EMMANUELCOFFEE SHOP Statement of Financial Activities for the Year Ended 31 March 2024 2024 Total fund5 2023 Total funds Unrestricted Restricted fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 17,094 100,854 117,948 24,936 Other trad ing activities 82,529 82,529 68,880 Total 99,623 100,854 200,477 93,816 EXPENDITURE ON Raising funds 2,666 Charitable activlties Charitable Activities 100,296 77,736 178,032 103,644 Total 100,296 77,736 178,032 106,310 NET INCOME/{EXPENDITURE) 16731 23,118 22,445 {12,4941 RECONCILIATION OF FUNDS Total funds brought forward 22,185 22,185 34,679 TOTAL FUNDS CARRIED FORWARD 21,512 23,118 44,630 22,185 The notes form part of these financial ststements Page 8
EMMANUELCOFFEE SHOP Balance Sheet 31 March 2024 2024 Total funds 2023 Total funds Unrestricted Restricted fund fund Notes FIXED ASSETS Tangible assets 8,064 8,064 13,181 CURRENT ASSETS Stocks Debtors Cash at bank 1,099 3,137 12,589 1,099 3,336 35,508 920 2,816 12,082 199 22,919 16,825 23,118 39,943 15,818 CREDITORS Amounts falling due within one year io 13,3771 {3,377) 12,6451 NET CURRENT ASSETS 13,448 23,118 36,566 13,173 TOTAL ASSETS LESS CURRENT LIABILITIES 21,512 23,118 44,630 26,354 CREDITORS Amounts falling due after more than one year li (4,169) NET ASSETS 21,512 23,118 44,630 22,185 FUNDS Unrestricted funds Restricted funds 13 21,512 23,118 22,185 TOTAL FUNDS 44,630 22,185 The charitable company is entitled to exemption from audit under Section 477 of the Companie5 Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The notes form part of these flnanclal statements Page 9
EMMANUELCOFFEE SHOP Balance Sheet- continued 31 March 2024 The trustee5 acknowledge their responsibilities for {a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. Ibl These financial statement5 have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statement5 were approved by the Board of Trustees and authorised for issue on 27 September 2024 and were signed on its behalf by: Mr K Potter- Trustee The notes form part of these financlal statements Page 10
EMMANUELCOFFEE SHOP Notes to the Financial Statements for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial 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 '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 {FRS 1021 {effective l January 2019}', 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 All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised a5 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 accruals 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 life. Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 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. Page 11
EMMANUELCOFFEE SHOP Notes to the Financial Statements- continued for the Year Ended 31 March 2024 ACCOUNTING POLICIES- continued Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. OTHER TRADING ACTIVITIES 2024 2023 Shop income 82,529 68,880 RAISING FUNDS Raising donations and legacies 2024 2023 Support costs 2,666 NET INCOME/(EXPENDITURE) Net income/{expenditure) is stated after charging/{creditingl: 2024 2023 Depreciation - owned assets 7,402 4,922 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. Page 12
EMMANUELCOFFEE SHOP Notes to the Financial Statements- continued for the Year Ended 31 March 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Unrestricted Restricted fund fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 14,936 10,000 24,936 Other trading activities 68,880 68,880 Total 83,816 10,000 93,816 EXPENDITURE ON Raising funds 2,666 2,666 Charitable activities Charitable Activities 72,455 31,189 103,644 Total 75,121 31,189 106,310 NET INCOME/{EXPENDITURE) 8,695 {21,1891 {12,4941 RECONCILIATION OF FUNDS Total funds brought forward 13,328 21,351 34,679 TOTAL FUNDS CARRIED FORWARD 22,023 162 22,185 Page 13
EMMANUEL COFFEE SHOP Notes to the Financial Statements - continued for the Year Ended 31 March 2024 TANGIBLE FIXED ASSETS Plant and machinery Cost At l April 2023 Additions 26,460 2,285 At 31 March 2024 28,745 Depreciation At l April 2023 Charge for year 13,279 7,402 At 31 March 2024 20,681 Net book value At 31 March 2024 8,064 At 31 March 2023 13,181 STOCKS 2024 2023 Stocks 1,099 920 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other debtors Prepayments 2,792 544 2,334 482 3,336 2,816 Page 14
EMMANUELCOFFEE SHOP Notes to the Financial Statements- continued for the Year Ended 31 March 2024 10. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Hire purchase {see note 121 Trade creditors Social security and other taxes Accrued expenses 2,175 2,258 319 68 1,200 3,377 2,645 11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2024 2023 Hire purchase (see note 121 4,169 12. LEASING AGREEMENTS Minimum lease payments under hire purchase fall due as follows: 2024 2023 Net obligations repayable: Within one year In more than five years 2,175 2,258 4,169 2,175 6,427 13. MOVEMENT IN FUNDS Net movement in fund5 At 31.3.24 At 1.4.23 Unrestricted funds General fund 22,185 16731 21,512 Restricted funds Restricted fund 23,118 23,118 TOTAL FUNDS 22,185 22,445 44,630 Page 15
EMMANUELCOFFEE SHOP Notes to the Financial Statements - continued for the Year Ended 31 March 2024 13. 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 99,623 {100,2961 1673) Restricted funds Restricted fund 100,854 177,736) 23,118 TOTAL FUNDS 200,477 (178,032) 22,445 Comparatives for movement in funds Net movement in funds At 31.3.23 At 1.4.22 Unrestricted funds General fund 13,328 8,857 22,185 Restricted funds Restricted fund 21,351 121,351) TOTAL FUNDS 34,679 {12,494) 22,185 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 83,816 (74,959) 8,857 Restricted funds Restricted fund 10,000 {31,351) 121,3511 TOTAL FUNDS 93,816 (106,310) {12,494) Page 16
EMMANUEL COFFEE SHOP Notes to the Flnancial Statements - continued for the Year Ended 31 March 2024 13. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 31.3.24 At 1.4.22 Unrestricted funds General fund 13,328 8,184 21,512 Restricted funds Restricted fund 21,351 1,767 23,118 TOTAL FUNDS 34,679 9,951 44,630 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 183,439 1175,2551 8,184 Restricted funds Restricted fund 110,854 (109,087) 1,767 TOTAL FUNDS 294,293 (284,342) 9,951 14. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2024. Page 17
EMMANUELCOFFEE SHOP Detailed Statement of Financial Activities for the Year Ended 31 March 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Grants 1,479 266 116,203 1,936 23,000 117,948 24,936 Other trading activities Shop income 82,529 68,880 Total incoming resources 200,477 93,816 EXPENDITURE Charitable activities Wages Pensions Purchases Insurance Rent Telephone Postage and Stationery Donations Sundrie5 Depreciation of tangible fixed assets Hire purchase 64,875 2,792 29,066 663 12,000 120 35 55,280 954 7,402 {1,491) 51,051 724 38,747 7,750 450 4,922 171,696 103,644 Support costs Management Advertising 2,666 Information technology Repairs and renewals 4,646 Human resources Software licences 490 Thls page does not form part of the statutory flnanclal statements Page 18
EMMANUELCOFFEE SHOP Detailed Statement of Financial Activities for the Year Ended 31 March 2024 2024 2023 Human resources Governance costs Accountancy and legal fees 1,200 Total resources expended 178,032 106,310 Net income/(expenditure) 22,445 (12,494} This page does not form part of the statutory flnanclal statements Page 19