2020-12-31-accounts - Emmaus Hull & East Riding

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			Page
Reference. and Administrative Details
Report ofthe Trustees		2	to	5
Independent Examiner's	Report
Statement of Financial	Activities
Balance Sheet			8to	9
Cash Flow Statement			10
Notes to the Cash Flow	Statement
Notes to the Financial Statements		12	to	23

for the year	ended	3	1stDecem	ber 202	0
										Period
										1.7.18
									Year ended	to
									31.12.20	31.12.19
						lJnrestricted		Restricted	Total	Total
						fund		funds	funds	funds
					Notes	f		E		E
INCOME AND ENDOWMENTS				FROM
Donations and legacies						87,736			88,847	81,460
Charitable	activities
The Orchard								262,972	262,972	393,379
Community	Support					49,852		299,127	348,979	309,102
Other trading activities								182,707	182,707	287,558
Investment	income							2,389	2,389
Total						137,588		748,306	885,894	1,071,499
EXPENDITURE ON
Raising funds							264	4,237	4,501	20,923
Charitable	activities
The Orchard								252,795	252,795	433,721
Community	Support					116,476		157,080	273,556	369,935
Other Trading Activities								172,277	172,277	233,122
Total						116,740		586,389	703,129	1,057,701
NET INCOME						20,848		161,917	182,765	13,798
RECONCILIATION		OF FUNDS
Total funds	brought		forward			80,746		530,400	611,146	597,348
TOTAL FUNDS CARRIED FORWARD						101	694	692 317	793911	611 146

			2020		2019
		Notes			E
FIXEDASSETS
Tangible assets		14	608,532	.	612,183
Investments		15	1		1
			608,533		612,184
CURRENT ASSETS
Debtors		16	51,636		78,060
Cash at bank and	in hand		373,365		197,866
			425,001		275,926
CREDITORS
Amounts falling due within one year		17	(199,623)		(156,964)
NET CURRENT ASSETS			225,378		118,962
TOTAL ASSETS	LESS CURRENT
LIABILITIES			833,911		731,146
CREDITORS
Amounts falling due after more than one		year 18	(40,000)		(120,000)
NET ASSETS			793,911		611,146
FUNDS		21
Unrestricted funds			101,595		80,746
Restricted funds			692,316		530,400
TOTAL FUNDS			793,911		611,146

for the year ende	d 31stD		ecember 2020
					Period
					1.7.18
				Year ended	to
				31.12.20	31.12.19
			Notes		E
Cash flows from	operating		activities
Cash generated from operations Interest paid				220,748 ~1,200	45,416 ~10.398
Net cash provided	by operating activities			219,548	35,018
Cash flows from	investing		activities
Purchase of tangible fixed assets				4,049	~20,707
Net cash used in	investing	activities		~4,049)	~20,707)
Cash flows from	financing		activities
Loan repayments	in year			40,000	JSD,ODO)
Net cash used in	financing	activities		~40,000)	~80.000)
Change in cash	and cash		equivalents
in the reporting	period			175,499	(65,689)
Cash and cash equivalents			at the
beginning ofthe	reporting		period	197,866	263,555
Cash and cash equivalents			at the end
ofthe reporting	period			373,365	197,866

RECONCILI	ATION	OF NET IN	COME TO NET CASH FLOW FROM O	PERATING ACT	IVITIES
					Period
					1.7.18
					to
					31.12.19
					F
Net income	for the	reporting	period (as per the Statement of
Financial Activities)				182,765	13,798
Adjustments	for:
Depreciation	charges			7,700	14,056
Loss on disposal offixed assets					800
Interest paid				1,200	10,398
Decrease in	debtors			26,424	4,391
Increase in creditors				2,659	1,973
Net cash provided		by operations		220,745	45,416

ANALYSIS OF C	HAN	GES IN NET FUNDS
			At 1.1.20	Cash flow	At 31.12.20
			E
Net cash
Cash at bank and	in hand		197,866	175,499	373,365
			197,866	175,499	373,365
Debt
Debts falling due	within	1 year		(40,000)	(40,000)
Debts falling due	after 1 year		~120,000	80,000	~40,000
			~120,000	40,000	80,000
Total			77,866	215,499	293,365

INCOME	FROM CHA	RITAB	LE ACTIVITIES - continu	ed
					Period
					1.7.18
				Year ended	to
				31.12.20	31.12.19
					C
James Reckitt Charity				3,500	10,000
Hull &East Riding Charitable			Trust	10,000	10,000
Leonard	Chamberlain	Trust		20,000	40,000
Lloyds Foundation				9,000	25,000
Local Authorities				223,723	191,990
Homeless	Link			50,000
National	Lottery			28,571
Emmaus	UK			10,000
Arco				1,000
Hull HARP				1,667
Government grants				13,284
				370,745	276,990

	Period
	1.7.18
Year ended	to
31.12.20	31.12.19
	F
4,501	20,923

					Year ended 31.12.20	Period 1.7.18 to 31.12.19 F
	Fundraising	costs			4,501	20,923
7.	CHARITABLE		ACTIVITIES COSTS
				Direct	Support
				Costs (see	costs (see
				note 8)	note 9)	Totals
				C	E
	The Orchard			252,795		252,795
	Community	Support		259,918	13,638	273,556
	Other Trading		Activities	164,550	7,727	172,277
				677,,263	21,365	698,628

DIRECT CO		STS OF CH	ARITABLE ACTIVITIE	S
							Period
							1.7.18
						Year ended	to
						31.12.20 f	31.12.19 f
Staff costs						324,946	445,166
Trustees' expenses						2,927
Rent, rates and water						149,087	206,761
Insurance						3,879	5,826
Light and heat						35,003	45,303
Telephone						11,742	21,321
Postage and		stationery				4,668	6,091
Repairs &renewals						31,047	37,701
Sundries						8,538	16,142
Companion	costs					52,282	126,535
Health and Safety						2,189	1,335
Subscriptions						12,125	7,412
Cleaning and		waste disposal				15,141	20,621
Training						2,833	17,135
Motor expenses						13,156	31.111
Depreciation						7,700	14,056
Loss on sale		ofassets					800
						677,263	1.003,316
SUPPORT COSTS
						Governance
					Finance	costs f	Totals f
Community	Support				1,192	12,446	13,638
Other Trading		Activities			2,163	5,564	7,727
					3,355	16010	21,365
NET INCOME/(EXPENDITURE)
Net income/(expenditure)			is stated after charging/(crediting):
							Period
							1.7.18
						Year ended	to
						31.12.20	31.12.19 f
Depreciation		- owned assets				7,700	14,057
Deficit on disposal of fixed assets							800
Independent		examiner fees				4,582	1,575
Independent		examiner fees for other accounting		services		4,874	2,100

			Period
			1.7.18
		Year ended	to
		31.12.20	31.12.19
		E	f.
Wages	and salaries	297,498	407,841
Social Other	security costs pension costs	21,284 6,164.	30,598 6,727
		324,946	445,166

					Period
					1.7.18
			Year ended		to
			31.12.20	'	31.12.19
Management			2		3
Admin	and	Support	14		11
			16		14

for th	e year ended 31stDece	e year ended 31stDece	mber 2020	mber 2020	mber 2020
13.	COMPARATIVES FOR		THE STATEMENT OF FINANCIAL ACTIVITIES
					Unrestricted	Restricted	Total
					fund	funds	funds
					F	F
	INCOME AND ENDOWMENTS			FROM
	Donations and legacies				80,323	1,137	81,460
	Charitable activities
	The Orchard					393,379	393,379
	Community Support				60,155	248,947	309,102
	Other trading activities					287,558	287,558
	Total				140,478	931,021	1,071,499
	EXPEND ITU RE ON
	Raising funds				1,382	19,541	20,923
	Charitable activities
	The Orchard					433,721	433,721
	Community Support				167,797	202,138	369,935
	Other Trading Activities				1,872	231,250	233,122
	Total				171,051	886,650	1,057,701
	NET INCOME/(EXPENDITURE)				(30,573)	44,371	13,798
	Transfers between funds				4,736	~4,736)
	Net movement in funds				(25,837)	39,635	13,798
	RECONCILIATION-OF-		FUNDS
	Total funds brought	forward			106,584	490,764	597,348
	TOTAL FUNDS CARRIED FORWARD				80,747	530,399	611,146

TANGIBLE FIXEDASSETS
			Fixtures
	Freehold	Plant and	and
	property	machinery	fittings
	E	F
COST
At 1stJanuary 2020	580,000	3,765	35,557
Additions
At 31st December 2020	550 000	3755	35557
DEPRECIATION
At 1stJanuary 2020		416	25,525
Charge for year		941	2,855
At 31stDecember 2020		1,357	28,380
NET BOOK VALUE
At 31st December 2020	580,000	2,408	7,177
At 31st December 2019	580,000	3.349	10,032
	Motor	Computer
	vehicles	equipment	Totals
	F	E	E
COST
At 1stJanuary 2020	19,025	27,091	665,438
Additions	1,000	3,049	4,049
At 31st December 2020	20,025	30,140	669,487
DEPRECIATION
At 1stJanuary 2020	16,755	10,559	53,255
Charge for year	934	2,970	7,700
At 31st December 2020	17,689	13,529	60,955
NET BOOK VALUE
At 31st December 2020	2,336	16,611	608,532
At 31stDecember 2019	2,270	16,532	612,183

DEBTORS:AMOUNT	S F	ALLING DUE WITHIN ONE YEAR
			2020	2019
				E
Trade debtors				28,492
Other debtors			1,327	373
VAT			5,166	3,622
Prepayments and accrued		income	45,143	45,573
			51,636	78,060
CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
			2020	2019
			E	E
Other loans (see note	19)		' 40,000
Trade creditors				2,462
Amounts owed to group undertakings			8,436	21,944
Social security and other taxes			3,309	7,925
Other creditors			3,765	4,230
Accruals and deferred	income		144,113	120,403
			199,623	156,964

18.	CREDITORS: AMOUNTS	FALLING DUE AFTER MORE	FALLING DUE AFTER MORE	FALLING DUE AFTER MORE	THAN ONE	YEAR
							2020		2019
									F
	Other loans (see note 19)						40,000		120,000
	The above loan is a Rayne	Foundation loan	administered		by Emmaus	UK and	was	drawn	down during
	the year ended 30 June 2016. Two remaining			payments	of F40,000 each are due			by 31st July 2021
	and 2022. The interest rate on the loan is4%.			Repayment	ofthe loan	balance	in full must		be made	by
	31stJuly 2022.
19.	LOANS
	An analysis of the maturity	of loans is given	below:
							2020		2019
							E		E
	Amounts falling due within	one year on demand:
	Other loans						40,000
	Amounts falling between one and two years:
	Other loans - 1-2years						40,000		40,000
	Amounts falling due between two and five years:
	Loan - 2-5 years								80,000
20.	ANALYSIS OF NET ASSETS BETWEEN FUNDS
							2020		2019
			Unrestricted		Restricted		Total		Total
				fund	funds		funds		funds
				F	E		E		E
	Fixed assets			12,195	596,337	608,532			612,183
	Investments			1				1		1
	Current assets			40,661	384,340	425,001			275,926
	Current liabilities			48,738	(248,361) (199,623)				(156,964)
	Long term liabilities				~40,000)	~40,000)			i)20,000)
				101,595	692,316	793,911			611,146
21.	MOVEMENT IN FUNDS

MOVEM	ENT	IN	FUNDS
					Net
					movement	At
				At 1.1.20	in funds	31.12.20
				E	F	E
Unrestricted		funds
General	fund			80,746	20,849	101,595
Restricted funds
The Orchard				(215,570)	15,343	(200,227)
Emmaus	Trading		Activities	634,734	83,207	717,941
Community		Support		111,236	63,366	174,602
				530,400	161,916	692,316
TOTAL	FUNDS			611.146	182,765	793,911

Net mov	eme	nt in	funds, included in the abo	ve are as follows:
				Incoming	Resources	Movement
				resources	expended	in funds
				F	E	F
Unrestricted		funds
General	fund			137,588	(116,739)	20,849
Restricted funds
The Orchard				268,378	(253,035)	15,343
Emmaus	Trading		Activities	259,219	(176,012)	83,207
Community		Support		220,709	)157,343)	63,366
				748,306	L556,390)	161,916
TOTAL	FUNDS			885,894	)703.129)	182,765

Compar	ative	s fo	r movement in fu	nds
					Net	Transfers
					movement	between	At
				At 1.7.18	in funds F	funds	31.12.19 f
Unrestricted		funds
General	fund			106,584	(30,574)	4,736	80,746
Restricted funds
The Orchard				(171,685)	(43,885)		(215,570)
Emmaus	Trading		Activities	587,895	46,839		634,734
Building	and	Refurbishment		4,736		(4,736)
Community		Support		69,818	41,418		111,236
				490,764	44,372	~4,736)	530,400
TOTAL	FUNDS			597,348	13,798		611,146

Comparative net	ed in the above are as follow	s:
	Incoming	Resources	Movement
	resources	expended	in funds
	F	F	F
Unrestricted funds
General fund	140,478	(171,052)	(30,574)
Restricted funds
The Orchard	393,379	(437,264)	(43,885)
Emmaus Trading Activities Community Support	288,695 248,947	(241,856) ~207,529)	46,839 41,418
	931,021	~886,649)	44,372
TOTAL FUNDS	1,071,499	~1,057,701)	13,798