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