2021-12-31-accounts - Emmaus Hull & East Riding

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			Page
Reference and Administrative Details
Report ofthe Trustees		2	to	6
Independent Examiner's	Report
Statement ofFinancial	Activities
Balance Sheet		9	to	10
Cash Flow Statement
Notes to the Cash Flow	Statement		12
Notes to the Financial Statements		13	to	24

TRUSTEES		Sir CJ O'Donnell	Chair
		M Brooks
		J D G Clarke
		E Daley (appointed	1.1.2021)
		H J Spencer (resigned 13.8.2021)
		C Straker (appointed	24.11.2021)
		H LThoresby
		KTock
		TWatkins
		R A Wood
REGISTERED	OFFICE	32 Lockwood Street
		Hull
		East Yorkshire
		HU2 OHJ
REGISTERED	COMPANY	06347783(England	and Wales)
NUMBER
REGISTERED	CHARITY	1126497
NUMBER
INDEPENDENT	EXAMINER	Smailes Goldie
		Chartered Accountants
		Regent's Court
		Princess Street
		Hull
		East Yorkshire
		HU2 8BA
BANKERS		HSBC
		3-4Jameson Street
		Hull
		HU1 3JX

for the year ended 3	1stDecem	ber 202	1
						2021	2020
				Unrestricted	Restricted	Total	Total
			Notes	fund E	funds f	funds	funds K
INCOME AND ENDOWMENTS		FROM
Donations and legacies			2	50,408	3,977	54,385	88,847
Charitable activities
The Orchard					253,479	253,479	262,972
Community Support				63,014	275,172	338,186	348,979
Other trading activities					209,126	209,126	182,707
Investment income					3,914	3,914	2,389
Total				113,422	745,668	859,090	885,894
EXPENDITURE ON
Raising funds				839	8,856	9,695	4,501
Charitable activities
The Orchard					295,383	295,383	252,795
Community Support				138,833	211,260	350,093	273,556
Other Trading Activities					171,674	171,674	172,277
Total				139,672	687,173	826,845	703,129
NET INCOME/(EXPENDITURE)				(26,250)	58,495	32,245	182,765
RECONCILIATION OF FUNDS
Total funds brought	forward			101,595	692,316	793,911	611,146
TOTAL FUNDS CARRIED FORWARD				75,345	750,811	826,156	793,911

		Notes	2021 f	2020
FIXEDASSETS
Tangible assets		14	602,196	608,532
Investments		15	1	1
			602,197	608,533
CURRENT ASSETS
Debtors		16	48,701	51,636
Cash at bank and	in hand		361,725	373,365
			410,426	425,001
CREDITORS
Amounts falling due within one year		17	(186,467)	(199,623)
NET CURRENT ASSETS			223959	225,378
TOTAL ASSETS	LESSCURRENT
LIABILITIES			826,156	833,911
CREDITORS
Amounts falling due after more than one
year		18		(40,000)
NET ASSETS			926,156	193,911
FUNDS		21
Unrestricted funds			76,346	101,595
Restricted funds			750,811	692,316
TOTAL FUNDS			826,166	793,911

for the year ende	d 31stD		ecember 2021
			Notes	2021 8	2020 f
Cash flows from	operating		activities
Cash generated from operations 1 Interest paid				34,158 ~4,800	220,748 ~1,200
Net cash provided	by operating activities			29,356	219,548
Cash flows from	investing		activities
Purchase oftangible fixed assets				996	4,049
Nei cash used in	investing	activities		~996)	~4,049)
Cash flows from	financing		activities
Loan repayments	in year			40,000	40,000
Net cash used in	financing	activities		~40,000)	~40,000)
Change in cash	and cash		equivalents
in the reporting	period			(11,640)	175,499
Cash and cash equivalents			at the
beginning ofthe	reporting		period	373,365	197,866
Cash and cash equivalents			at the end
ofthe reporting	period			361,725	373,365

for t	he year ended 31stD	ecember 2021	ecember 2021	ecember 2021
	RECONCILIATION	OF NET INCOME To NET CASH FLOW FROM			OPERATING
	ACTIVITIES
					2021	2020
					6
	Net income for the	reporting		period (as per the Statement of
	Financial Activities)				32,245	182,765
	Adjustments for:
	Depreciation charges				7,332	7,700
	Interest paid				4,800	1,200
	Decrease in debtors				2,935	26,424
	(Decrease)/increase	in creditors			~13,t56	2,659
	Net cash provided	by operations			34,156	220,748
2.	ANALYSIS OF CHANGES		IN NET FUNDS

ANALYSIS OF C	HAN	GES IN NET FUNDS
			At 1.1.21	Cash flow f	At 31.12.21 8
Net cash
Cash at bank and	in hand		373,365	~tt 640	361,725
			373,365	~11,640	361,725
Debt
Debts falling due	within	1 year	(40,000)		(40,000)
Debts falling due	after	1 year	~40 000	40,000
			~80,000	40,000	40,000
Total			~293365	28,360	~321 725

									2021	2020
									6	E
	Donations								54,385	85,200
	Gift aid									3,647
									54,385	88,847
3.	OTHER TRADING ACTIVITIES
									2021	2020
									E
	Sales and recycling								209,126	179,707
	Sponsorships									3,000
									209,126	182,707
4.	INVESTMENT	INCOME
									2021	2020
									E
	Rents received								3,914	2,389
5.	INCOME FROM CHARITABLE ACTIVITIES
									2021	2020
							The	Community	Total	Total
							Orchard	Support	activities	activities
								E	E	E
	Grants							336,686	336,686	370,745
	Housing benefit Training						249,617 3,862	1,500	249,617 ~5362	240,003 1,203
							253,479	338,186	591,665	611,951
	Grants received,		included		in	the above, are as	follows:
									2021	2020
									8
	James Reckitt	Charity							10,000	3,500
	Hull & East Riding Charitable					Trust				10,000
	Leonard Chamberlain			Trust					20,000	20,000
	Lloyds Foundation Local Authorities								25,000 234,358	9,000 223,723
	Homeless Link									50,000
	National Lottery								21,429	28,571
	Emmaus UK									10,000
	Arco								1,000	1,000
	Hull HARP								18,333	1,667
	Government grants								5,566	13,284
	KCom Group	Ltd							1,000
									336,686	370,745

for t	he year ended 31stDecember 2021
6.	RAISING FUNDS
	Raising donations and legacies
			2021 6	2020 f
	Fundraising costs		9,695	4,501
7.	CHARITABLE ACTIVITIES COSTS
		Direct	Support
		Costs (see	costs (see
		note 8) f	note 9)	Totals
	The Orchard	295,383		295,383
	Community Support	332,526	17,567	350,093
	Other Trading Activities	~166740	4,934	~171674
			22,501	817,150
8.	DIRECT COSTS OF CHARITABLE ACTIVITIES
			2021	2020
			6
	Staff costs		408,406	324,946
	Trustees' expenses		1,453	2,927
	Rent, rates and water		153,178	149,087
	Insurance		6,326	3,879
	Light and heat		42,681	35,003
	Telephone		11,180	11,742
	Postage and stationery		4,683	4,668
	Repairs &renewals		25,387	31,047
	Sundries		12,997	8,538
	Companion costs		58,020	52,282
	Health and Safety		474	2,189
	Subscriptions		13,927	12,125
	Cleaning and waste disposal		21,565	15,141
	Training		6,321	2,833
	Motor expenses Depreciation		20,719 ~7332	13,156 7,700
			794,649	677,263

SUPPORT	COSTS
			Governance
		Finance	costs	Totals
		E	E	E
Community	Support	4,830	12,737	17,567
Other Trading Activities		2,717	2,217	4,934
		7,547	14,954	22,501

			2021	2020
			6	E
Depreciation	- owned assets		7,332	7,700
Independent	examiner fees		3,866	4,582
Independent	examiner fees for other accounting	services	5,726	4,874

Trustees' expenses
	2021	2020
	K
Trustees' expenses	1,453	2,927
STAFF COSTS
	2021	2020
	E
Wages and salaries	371,608	297,498
Social security costs	29,294	21,284
Other pension costs	7,504	6,164
	408,406	324,946

The av	erage	monthly number ofemployees durin	g the year was as follows:
			2021	2020
Management			2	2
Admin	and	Support	20	14
			22	16

for t	he year ended 31stDecember 2021	he year ended 31stDecember 2021	he year ended 31stDecember 2021	he year ended 31stDecember 2021
13.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Total
				fund E	funds	fundsf
	INCOME AND ENDOWMENTS		FROM
	Donations and legacies			87,736		88,847
	Charitable activities
	The Orchard				262,972	262,972
	Community Support			49,852	299,127	348,979
	Other trading activities				182,707	182,707
	Investment income				2,389	2,389
	Total			137,588	748,306	885,894
	EXPENDITURE ON
	Raising funds			264	4,237	4,501
	Charitable activities
	The Orchard				252,795	252,795
	Community Support			116,476	157,080	273,556
	Other Trading Activities				1'72,277	172,277
	Total			116,740	586,389	703,129
	NET INCOME			20,848	161,917	182,765
	RECONCILIATION OF FUNDS
	Total funds brought	forward		80,746	530,400	611,146
	TOTAL FUNDS CARRIED FORWARD			101,594	692,317	793,911

TANGIBLE FIXEDASSETS
			Fixtures
	Freehold	Plant and	and
	property f	machinery E	fittings F
COST
At 1stJanuary 2021	580,000	3,765	35,557
Additions			996
At 31stDecember 2021	580,000	3,765	36,553
DEPRECIATION
At 1st January 2021		1,357	28,380
Charge for year		941	2,044
At 31st December 2021		2,298	30,424
NET BOOK VALUE
At 31st December 2021	~580000	1,467	6,129
At 31stDecember 2020	580,000	2,408	7,177
	Motor	Computer
	vehicles	equipment	Totals
	E	E
COST
At 1stJanuary 2021	20,025	30,140	669,487
Additions			996
At 31stDecember 2021	20,025	30,140	670,483
DEPRECIATION
At 1stJanuary 2021	17,689	13,529	60,955
Charge for year	1,001	3,346	7,332
At 31stDecember 2021	18,690	16,875	68,287
NET BOOK VALUE
At 31st December 2021	1,335	13,265	602,196
At 31st December 2020	2,336	16,611	608,532

Shares	in
group
undertaking
6

DEBTORS:A	MOUNT	S F	ALLING DUE WITHIN ONE YEAR
				2021	2020
				6	F
Other debtors				100	1,327
VAT				4,237	5,166
Prepayments	and accrued		income	44,364	45,143
				48,701	51,636
CREDITORS:	AMOUNTS		FALLING DUE WITHIN ONE YEAR
				2021	2020
				6
Other loans (see note		19)		40,000	40,000
Trade creditors				625
Amounts owed to group undertakings				11,228	8,436
Social security	and other taxes			8,933	3,309
Other creditors				8,084	3,765
Accruals and deferred		income		117,597	144,113
				186,467	199,623

An analysis	of	the maturity of loans is given	below:
					2021	2020
					E	E
Amounts falling due within one year on demand:
Other loans					40,000	40,000
Amounts falling between one and two years:
Other loans	-	1-2years				~40 000
ANALYSIS OF NET ASSETS BETWEEN FUNDS
					2021	2020
			Unrestricted	Restricted	Total	Total
			fund E	funds f	funds E	funds f
Fixed assets			9,420	592,776	602,196	608,532
Investments			1		1	1
Current assets			148,737	261,689	410,426	425,001
Current liabilities			(82,813)	(103,654)	(186,467)	(199,623)
Long term liabilities						~40,000)
			75,345	750,811	826,156	793,911
MOVEMENT		IN FUNDS
					Net
					movement	At
				At 1.1.21	in funds	31.12.21
				E	E	E
Unrestricted		funds
General fund				101,595	(26,250)	75,345
Restricted funds
The Orchard				(200,227)	(37,566)	(237,793)
Emmaus Trading Activities				717,941	76,499	794,440
Community	Support			174,602	19,562	194,164
				692,316	58,495	750,811
TOTAL FUNDS				793,911	32,245	826,156

Net mov	eme	nt in	funds, included in the abo	ve are as follows:
				Incoming	Resources	Movement
				resources	expended	in funds
				E		E
Unrestricted		funds
General	fund			113,422	(139,672)	(26,250)
Restricted funds
The Orchard				258,913	(296,479)	(37,566)
Emmaus	Trading		Activities	259,821	(183,322)	76,499
Community		Support		226,934	(207,372)	19,562
				745,668	687,173	58,495
TOTAL	FUNDS			~859090	(826,845)	32,245

				Net
				movement	At
			At 1.1.20	in funds	31.12.20
			E	E	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	~161916	692,316
TOTAL	FUNDS		611,146	182,765	793,911

Compara	tive	net movement in funds, include	d in the above are as follows	:
			Incoming	Resources	Movement
			resources	expended	in funds
			E	E	E
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	586,390	161,916
TOTAL	FUNDS		885,894	(703,129)	182,765

A current	ye	ar 12	months and prior year 12	months combined position is	as follows:
					Net
					movement	At
				At 1.1.20	in funds	31.12.21
					E
Unrestricted		funds
General	fund			80,746	(5,401)	75,345
Restricted funds
The Orchard				(215,570)	(22,223)	(237,793)
Emmaus	Trading		Activities	634,734	159,706	794,440
Community		Support		111,236	82,928	194,164
				530,400	220,411	750,811
TOTAL	FUNDS			611,146	215,010	826,156

				Incoming	Resources	Movement
				resources	expended	in funds
						E
Unrestricted		funds
General	fund			251,010	(256,411)	(5,401)
Restricted funds
The Orchard				527,291	(549,514)	(22,223)
Emmaus	Trading		Activities	519,040	(359,334)	159,706
Community		Support		447,643	(364,715)	82,928
				1,493,974	(1~273,563	220,411
TOTAL	FUNDS			1,744,984	(1,529,974)	215,010