REGISTERED CHARITY NUMBER: 1119535 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 EMMANUEL COFFEE SHOP Cobley Desborough Chartered Certrfied Accountants Chartered Tax Advisers Artisans, House 7 Queensbridge Northampton Northamptonshlre NN4 7BF
EMMANUELCOFFEE SHOP Contents of the Financial Statements for the Year Ended 31 March 2025 Page Report of the Trustees Independent Examiner's Report Statement of Financlal Actlvities Balance Sheet 10 Notes to the Financial Statements 11 to 17 Detailed Statement of Financial Activities 18 to 19
EMMANUEL COFFEESHOP Report of the Trustees forthe Year Ended 31 March 2025 The trustees present their report with the financial Statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 2019). Structurep govemance 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 tralning of trustees. The Charity Commission for England and Wales Guidance The essential trustee: what you need to know, what you need to do and information from the Gov.UK web Site. "Support for Charity Trustees Web slte 5 minutes guides are used as a training tools. Recruitment and appolntment 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 Assoclation. Day to day management of the organisatlon 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 2025 Objectives and activities Objectives and aims The objettives 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 with the object of improving quality of life within the community, particularly for the socially disadvantaged. The provision of facilities and amenities, to assist in relaxation, confidentlallty 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 dellver public beneflt Emmanuel Coffee Shop (Café Emm) exlsts to provide a 'Home for the community, ? somewhere that offers meeting place for all and a welcoming environment to enable disadvantaged and vulnerable people to engage In the community and build friendships In a safe place; these groups are especially popular with senior people, helping them to feel less lonely. Our welcome is open to everyone, whatever their age or background. Our services are therefore open to all in the local community, including, babies, young children, young people, vulnerable adults, the elderly, children and young adults from the local speclal needs school and SEND training provision. The number of groups that ask to reserve tables are increaslng, wlth regular attendances from Happy at Home, the Guide dogs, Social, Sports and Games Groups. Wherever possible we try an accommodate. Our customers may not always feel comfortable or welcome in the other refreshment settings. The staff and volunteers actively engage with all customers, giving an opportunity for SEND customers to order food and drink for themselves, and be served at table. At Café Emm we endeavour to keep our prices low as possible, and dinner5 and pudding provided with freshly cooked vegetables, where and individuals are made to feel welcomed and valued. The Café provides food and refreshments for around 30 to 50 cover5 each day. Page 2
EMMANUELCOFFEE SHOP Report of the Trustees for the Year Ended 31 March 202S Achievements and performan Charitable artivities Training All paid staff and the Chair of Trustees who volunteers in the café have undertaken Safeguardin& Food Hygiene Certificate Level l and 2 training, Food Hygiene Certificate Level 3 for the Cafe Manager, First Aid training and Allergen Awareness Training. Three people have been trained and supported to gain a Level I Certificate in Food Hygiene, and further training is ongoing. 22 undertook allergen awareness sesslon glven by the Café Emm Manager. to raise awareness of the need to understand the Importance of customer safety and to always ask a member of staff if they are unsure of how to respond to a customer in answerto questions. Natlonal Lottery Communlty Fund: The three members of staff appointed due to a generous grant from the National Lottery Community fund, have made great inroads into their roles The Community Projects Director The impact of the Work of the Community Projects Director has Improved the communication and organisation of activities, by promoting collaborative working between Café Emm, the Weston FaveS1 Centre Food Bank, the Church, GP surgeries, Growing Together Northampton, and is exploring other local organisations to extend and coordinate the work to ensure that the services meet the needs identified in the grant funding and the wider community of Northampton East and West Northamptonshire. A new Community Director will be appointed in the next month as the current post holder will be leaving the role. The Community Support Worker This role has continued to grow and develop the programme of the Memory Café with activities being available to individuals with dementia, Alzheimer's, and memory loss. There are 18 regular attendees, with some individuals being supported at home or in care, who cannot attend the group in person. There is now a newly established Carers Group for unpaid careers in the local community. Many have individuals who attend the Memory Café. The group provides an opportunity for carer5 to support each other, a time to talk and be heard with people who have similar experiences. The Games club continues to run with volunteers and has 10 regular individuals. This is a social activity as much as a cognitive activity and much laugher is heard in the café from this group. Singing for the Soul attendance has increased significantly since the group started, with numbers now between 30 and 50 on a regular basis per session; from older clients and involvement by Canto Learning that is a centre for individuals, Not in Education Employment orTraining for 16-24-year-olds. Page 3
EMMANUELCOFFEE SHOP Report of the Trustees for the Year Ended 31 March 2025 An Exercise class has been established to provide confidence, building strength exercises for senior community members and enables to help maintain balance and reduce the risk of falls. The class IS SO popular that there is a waiting list. The trainer is funded by the Northamptonshire Community Foundation INCFI alongside The National Lottery Community Fund Part time cook The Grant has provided sufficient funding for a part time cook. The cook has been providing additional support for Sunday Lunch, which are very popular, a traditional Sunday dinner, complete with Yorkshire pudding and desserts like rice pudding, upside down pineapple and custard and lemon meringue pie. A significant number of attendees live on their own and come in groups. Those who live on their own would not cook Sunday lunch and the provision of a choice of meats, freshly cooked vegetables and traditional pudding is very welcome, Afternoon teas continue to be a treat for many people, and thls year mini afternoon teas were offered for the week before Mother's Day. Community Groups who meet in the Café The Cafe hosts sessions for Happy at Home, Guide Dogs and their owners, several ladies, groups who come in regularly, we provide smaller portions and a child's 'Cheesy chips" are a popular servlng, food, families, grandparents wlth grandchildren, foster carers and those who are in wheelchalrs and have mobility scooter5. There are more groups who request to reserve a table, and we try and accommodate all where possible FISH Food and Fun in the School Holidays: The café undertakes the catering for FISH providing hot dinners such as Cottage pie, sausage and mash, chicken pie and jacket potatoes, in the region of 50 per day over two days each week. For some families who attend this is the only chance of a hot meal, when school meals are not available. Meals are provided at Blackthorn and Rectory Farm Community Centres volunteers are from the Church and Blackthorn Growing Together, and predominately from the church at Rertory Farm. The provision of food for FISH is currently funded by The Northampton Methodist District. Thanks The Trustees would like to thank the staff and volunteers for all that they have contributed to the life of Café over the past twelve months, Without their support the Café 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 Community Fund for continuing to enable us to employ a part time cook, part time community worker and Community Director Page 4
EMMANUELCOFFEE SHOP Report of the Trustees for the Year Ended 31 March 2025 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 distrirt of Northampton, Financial review Financial position Cafe There was an increase in income from the sale of food to customers from £80,068 to £89,077, partly due to increased sales and partly due to increased pricing. Unfortunately the increased income from sales in the Café did not quite cover increases in costs which were £91,582. This is however better than the loss made last year when costs for the café were £95,239. Grants Overall grant income was down from £130,975 to £109,216. This was due to a reductlon in grants from The National Lottery which was expected as there were significant additional funding from The National Lottery in 2023 for general maintenance and top ups for existing work Communlty Providing the communlty activities for the elderly and supporting FISH meant an expenditure from grants of £70,037. This is less than that spent in the previous financial year of £83,660 which means that even with the reduced amount of grant funding received this year, restricted funds for community work have increased from £23,994 to £31,229 Going forward While the Café is still financially viable we need to increase our reserves whlch are currently running at around 6 weeks whlch is less than the 2 months required. Lease contracts for the dishwasher and coffee machine have now expired and are not being renewed as well as a move to Virgin Money Bank, which does not charge banking fees mean that our outgoing5 have reduced this year but we will need to increase prices to ensure long term viability Funding for our charity work continues to be healthy with an increased range of activities being provided along with sUPPOrt for FISH and the Foodbank. To ensure we can continue to provide these services we are looking to obtain new grants to replace those which will be ending in Oct 2026. Reserves policy The charity will aim to maintain a balance of three months spending in reserves. Page 5
EMMANUELCOFFEE SHOP Report of the TrustÈÈs for the Year Ended 31 March 2025 Future plans The Café is a vibrant Community Hub, a Home for all, and a welcoming social setting. We continue to look for opportunity to support community groups and individua15, With good food, the majority of which are cooked on the premises at affordable prices Our Alms for the next 12 months and future years are Continue to run social events, funded where possible from external organisations, for our more vulnerable customers to provide opportunities for social interaction, and reduce loneliness. Develop the Volunteer Befriending role to engage customers with local groups and provision in the area Continue to upgrade the facilities of the Café through fundraising specifically looking to improve The toilet facilities, especially for disabled access. . The soft furnishings Replace the sink and fat trap (For food hygiene purposes) Re place the cooker (25 plus years old) Work with Community Projects Director, The Emmanuel Group of Churches; the Weston Favel Centre Food Bank and the wider community to listen to individuals for areas of need, and identify how, where and when this support could be provided. Funds will be raised through Charitable funding application, Community Grants, events held within the Café environment and individual donations. Structure• governance and management Governing document The charity Is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Reference and administrative details ReElStered Charity number 1119535 Princtpal address Emmanuel Church Office Weston Favell Centre Northampton Northamptonshire NN3 8JR Trustees Mrs K Norris Trustee Rev S Betts Trustee (appointed 14.5.24) Mrs J Cole Trustee Mrs L Withers Trustee Mrsj R Kenyon Trustee Mrs F Potter Trustee (appointed 15.10.24) Mrs M Timms Trustee Page 6
EMMANUEL COFFEE SHOP Report of the Trustees forthe Year Ended 31 March 2025 Reference and adminlstrative 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 trustees on 27 August 2025 and signed on its behalf by: [CS(* Mr K Potter- Trustee Page 7
Independent Examiner's Report to the Trustees of Emmanuel Coffee Shop Independent examiner's report to the trustees of Emmanuel Coffee Shop I report to the charity trustees on my examination of the accounts of Emmanuel Coffee Shop (the Trust) for the year ended 31 March 2025. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act,). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Direttions given by the Charity Commission under Section 14515)Ibl of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect". accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or the accounts do not accord with those records; or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. I have no concerns and have come across no other matters in connection with the examinatlon 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 Artlsans, House 7 Queensbridge Northampton Northamptonshire NN47BF 27 August 2025 Page 8
EMMANUEL COFFEE SHOP Statement of Financial Activities for the Year Ended 31 March 2025 2025 Total funds 2024 Total funds Unrestricted Restricted fund fund Notes INCOMEAND ENDOWMENTS FROM Donations and legacies 1,577 74,181 75,758 117,948 Other trading activities 91,009 91,009 82,529 Total 92.586 74,181 166,767 200,477 EXPENDITURE ON Charitable activities Charitable Activities 92,456 65,872 158,328 170,630 Other 6,143 6,143 7,402 Total 98,599 65,872 164,471 178,032 NET INCOMEIIEXPENDITURE) {6,0131 8,309 2,296 22,445 RECONCILIATION OF FUNDS Total funds brought forward 21,S12 23,118 44,630 22,185 TOTAL FUNDS CARRIED FORWARD 15,499 31,427 46,926 44,630 The notes form part of these financial statements Paee 9
EMMANUELCOFFEE SHOP Balance Sheet 31 March 2025 2025 Total funds 2024 Total funds Unrestricted Restricted fund fund Notes FIXED ASSETS Tangible assets 3,300 953 4,253 8,064 CURRENT ASSETS Stocks Debtors Cash at bank 1,449 2,593 9,357 1,449 2,792 39,632 1,099 3,336 35,508 199 30,275 13,399 30,474 43,873 39,943 CREDITORS Amounts falling due within one year (1,2001 {1,200} 13,3771 NET CURRENT ASSETS 12,199 30,474 42,673 36,566 TOTAL ASss LESS CURRENT LIABILITIES 15,499 31,427 46,926 44,630 NET ASSETS 15,499 31,427 46,926 44,630 FUNDS Unrestricted funds Restricted funds io 15,499 31,427 21,512 23,118 TOTAL FUNDS 46,926 44,630 The financlal statements were approved by the Board of Trustees and authorised for issue on 27 August 2025 and were signed on its behalf by: Mr K Potter-Trustee The notes form part of these financial statements Page 10
EMMANUEL COFFEE SHOP Notes to the Financial Statements forthe Year Ended 31 March 2025 ACCOUNTING POLICIES Basls of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 102) 'Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared underthe 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. Expendlture Liabilities are recognised as expendlture 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 requlred in settlement and the amoijnt 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 activitie5 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 tax on it5 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
EMMANUEL COFFEE SHOP Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES- continued Pension costs and other post-retlrement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. OTHER TRADING ACtIVlTIES 2025 2024 Shop income 91,009 82,529 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 17,094 100,854 117,948 Other trading activities 82,529 82,529 Total 99,623 100,854 200,477 EXPENDITURE ON Charitable activities Charitable Activities 92,894 77,736 170,630 Other 7,402 7,402 Total 100,296 77.736 178,032 NET INCOME/{EXPENDITURE) 16731 23,118 22,445 RECONCILIATION OF FUNDS Total funds brought forward 22,185 22,185 Page 12
EMMANUELCOFFEE SHOP Notes to the Financial Statements - continued for the Year Ended 31 March 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund fund Total funds TOTAL FUNDS CARRIED FORWARD 21,512 23,118 44,630 TANGIBLE FIXED ASSErs Plant and machinery Cost At l April 2024 Additions 28.745 2,332 At 31 March 2025 31,077 Depreciation At l April 2024 Charge for year 20,681 6,143 At 31 March 2025 26,824 Net bookvalue At 31 March 2025 4,253 At 31 March 2024 8,064 STOCKS 2025 2024 Stocks 1,449 1,099 Page 13
EMMANUELCOFFEE SHOP Notes to the Financial Statements - continued for the Year Ended 31 March 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other debtors Prepayments 2,792 2,792 544 2,792 3,336 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Hire purchase (see note 91 Trade creditors Other creditors 2,175 1,200 1,200 1,200 3,377 LEASING AGREEMENTS Minimum lease payments under hire purchase fall due as follows: 2025 2024 Net obligations repayable.. Within one year 2,175 10. MOVEMENT IN FUNDS Net movement in funds At 31/3125 At 114/24 Unrestrlcted funds General fund 21,512 (6,0131 15,499 Restricted funds Restricted fund 23,118 8,309 31,427 TOTAL FUNDS 44,630 2,296 46,926 Page 14
EMMANUEL COFFEE SHOP Notes to the Financial Statements - continued for the Year Ended 31 March 2025 io. 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 92,586 {98,599} {6,0131 Restrlcted funds Restricted fund 74,181 165,872) 8,309 TOTAL FUNDS 166,767 (164,471) 2,296 Comparatives for movement In funds Net movement in funds At 31/3124 At 1/4123 Unrestricted funds General fund 22,185 1673 } 21,512 Restrirted funds Restricted fund 23,118 23,118 TOTAL FUNDS 22,185 22,445 44,630 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrirted funds General fund 99,623 {100,296) (6731 Restricted funds Restricted fund 100,854 (77,7361 23,118 TOTAL FUNDS 200,477 1178,0321 22,445 Page 15
EMMANUEL COFFEE SHOP Notes to the Financial Statements - continued for the Year Ended 31 March 2025 10. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 31/3/25 At 1/4/23 Unrestricted funds General fund 22,185 (6,686) 15,499 Restricted funds Restricted fund 31,427 31,427 TOTAL FUNDS 22,185 24,741 46,926 A current year 12 months and prlor 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 192,209 {198,895) 16,6861 Restricted funds Restricted fund 175,035 (143,6081 31,427 TOTAL FUNDS 367,244 1342,5031 24,741 Included in restricted funds are the following; National Lottery Grant represents funds used to SUPPOrt the salaries for the coordinator, community SUPPOrt and cook. Co-op community fund- supports free and subsidised meals and food. Western Favell Social Centre- provides support for Memory Cafe and Singing with Soul. Northampton Community Fund provide support for exercise classes and equipment as well as providing support towards operational costs. Pa8e 16
EMMANUEL COFFEE SHOP Notes to the Financial Statements- continued for the Year Ended 31 March 202S 11. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page 17
EMMANUELCOFFEE SHOP Detailed Statement of Financial Activities for the Year Ended 31 March 2025 2025 2024 INCOME AND ENDOWMENTS Donattons and legacies Gifts Donations Gift aid Grants 1,845 1,478 266 116,203 73,911 7S,758 117,948 Other trading artivities Shop income 91,009 82,529 Total incoming resources 166,767 200,477 EXPENDITURE Charitable artivities Wages Social securlty Pensions Purchases Insurance Rent Telephone Postage and stationery Donations Sundries Repair5 and renewals Software licences Hire purchase 74,216 5,129 3,409 31,474 1,338 12,000 80 272 20,180 967 6,860 579 476 64,875 2,792 29,066 663 12,000 120 35 55,280 954 4,646 490 (1,4911 156,980 169,430 Other Depreciation of tangible fixed a5set5 6,143 7,402 Support costs Finance Bank charges 148 This page does not form part of the ststutory financial ststements Page 18
EMMANUEL COFFEE SHOP Detailed Statement of Financial Activities forthe Year Ended 31 March 2025 2025 2024 Finance Governance costs Accountancy costs 1,200 1,200 Total resources expended 164,471 178,032 Net Income 2,296 22,445 This page does not form part of the statutory financiol statements Page 19