2022-12-31-accounts - Emmaus Hull & East Riding

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Trustees	And Directors	And Directors	Sir CJ O'Donnell	- Board Chair
			Ms E Daley - Deputy	Board Chair
			Mr M Brooks - Finance Committee
			Chair
			Ms KTock
			Mr J D G Clarke
			Mr TWatkins
			Mr RWood
			Mr C Straker
Directors		only	Miss SCooper (Appointed 24/07/2023)
			Mrs K Finnis (Resigned 07/05/2023)
Charity	number		1126497
Company		number	06347783
Registered		office	32 Lockwood Street
			Hull
			East Yorkshire
			England
			HU2 OHJ
Auditor			Finnies Accountants	Limited
			4-6 Swaby's Yard
			Walkergate
			Beverley
			East Yorkshire
			United Kingdom
			HU17 9BZ
Bankers			HSBC Bank pic
			3-4 Jameson Street
			Hull
			HU1 3JX

		Page
Trustees' report		1-6
Independent auditor's	report	7-8
Statement offinancial	activities	9-10
Balance sheet
Statement ofcash flows		12
Notes to the financial	statements	13-29

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2022	2022	2022	2021	, 2021	2021
		Notes				E
Donations and
legacies			77,712	21,235	98,947	50,408	3,977	54,385
Charitable activities			96,248	501,072	597,320	63,014	528,651	591,665
Other trading
activities				315,061	315,061		209,126	209,126
Investments				2,655	2,655		3,914	3,914
Revaluation of
tangible fixed assets				50,000	50,000
Other Income			1,500		1,500
Total income			175,460	890,023	1,065,483	113,422	745,668	859,090
E i
Raising funds						839	8,856	9,695
The Orchard		9		351,912	351,912		295,383	295,383
Community Support		9	177,372	197,014	374,386	138,833	211,260	350,093
Other Trading
Activities		9		188,059	188,059		171,674	171,674
Total charitable
expenditure			177,372	736,985	914,357	138,833	678,317	817,150
Total expenditure			177,372	736,985	914,357	139,672	687,173	826,845
Non cash gifted
income				170,000	170,000
Net movement	in funds		(1,912)	323,038	321,126	(26,250)	58,495	32,245
Fund balances at 1 January
2022			75,345	750,811	826,156	101,595	692,316	793,911
Fund balances	at 31
December 2022			73,433	1,073,849	1,147,282	75,345	750,811	826,156

						2022		2021
					Notes
Fixed assets
Tangible assets					16		632,626		602,196
Investment	property				17		170,000
Investments					18		1
							802,627		602,197
Current assets
Debtors					19	348,738		48,701
Cash at bank and		in	hand			331,569		361,725
						680,307		410,426
Creditors:	amounts		falling	due within
one year					21	(335,652)		(186,467)
Net current	assets						344,655		223,959
Total assets less		current		liabilities			1,147,282		826,156
Income funds
Restricted	funds				22		1,073,849		750,811
Unrestricted	funds						73,433		75,345
							1,147,282		826,156

						2022		2021
					Notes	E
Cash flows from operating		activities
Cash generated from operations					28		48,242		25,442
Investing	activities
Purchase	oftangible fixed assets					(42,556)		(996)
Proceeds	from disposal oftangible			fixed
assets						1,500
Investment	income received					2,655		3,914
Net cash	(used in)/generated		from
investing	activities						(38,401)		2,918
Financing	activities
Repayment	of borrowings					(40,000)		(40,000)
Net cash	used in financing	activities					(40,000)		(40,000)
Net decrease in cash and		cash		equivalents			(30,159)		(11,640)
Cash and	cash equivalents	at beginning			ofyear		361,725		373,365
Cash and	cash equivalents	at	end of		year		331,566		361,725

	The Orchard	Community Support	Total 2022	The Orchard	Community Support	Total 2021
	2022	2022		2021	2021
				f.	E
Training	3,979		3,979	3,862	1,500	5,362
Grants		324,834	324,834		336,686	336,686
Housing benefit	268,507		268,507	249,617		249,617
	272,486	324,834	597,320	253,479	338,186	591,665
Analysis by fund
Unrestricted funds		96,248	96,248		63,014	63,014
Restricted funds	272,486	228,586	501,072	253,479	275,172	528,651
	272,486	324,834	597,320	253,479	338,186	591,665
Grants received, included	in the above, are as follows:
James Reckitt Charity		6,000	6,000		10,000	10,000
Hull &East Riding Charitable Trust					20,000	20,00Q
Lloyds Foundation		27,250	27,250		25,000	25,000
Local Authorities		224,227	224,227		234,358	234,358
National Lottery					21,429	21,429
William Jackson Food
Group Limited		30,400	30,4QQ
Hull Harp					18,333	18,333
Government Grants		4,359	4,359		5,566	5,566
Leonard Chamberlain
Trust		30,000	30,000
Other		2,598	2,598		2,000	2,000
		324,834	324,834		336,686	336,686

Restricted	Restricted
funds	funds
2022	2021
	F
315,061	209,126

Restricted	Restricted
funds	funds
2022	2021
E	E
2,655	3,914

Unrestricted	Total
funds
2022	2021
E	E
1,500

Unrestricted	Restricted	Total
funds	funds
2021	2021	2021
E	E	E
839	8,856	9,695
839	8,856	9,695

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10	Support costs
			Support	Governance		2022	Support	Governance	2021
			costs		costs		costs	costs
			E		E	E	E	E
	Finance costs		(6,000)			(6,000)	7,547		7,547
	Audit fees				10,000	10,000
	Governance costs							14,954	14,954
			(6,000)		10,000	4,000	7,547	14,954	22,501
	Analysed between
	Charitable activities		(6,000)		10,000	4,000	7,547	14,954	22,501
11	Net movement in funds							2022	2021
								E
	Net movement in funds is stated after charging/(crediting)
	Depreciation of owned tangible		fixed assets					12,123	7,332
	Profit on disposal oftangible	fixed assets						(1,500)
12	Auditor's remuneration
	Fees payable to the charity's		auditor and		associates:			2022	2021
								E	E
	Audit of the charity's annual	accounts						10,000

The average monthly number ofemployees during t	he year was:
	2022	2021
	Number	Number
Management	2	2
Admin and Support	15	20
Total	17	22

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			2022
Fair value
At 1 January 2022
Additions through	external	acquisition	170,000
At 31 December 2022			170,000

	2022	2021
	E
Freehold	170,000
Long leasehold
Shortleasehold
	170,000

Fixed asset Investments
			Other
			investments
Cost or valuation
At 1 January 2022 &31 December 2022
Carrying amount
At 31 December 2022
At 31 December 2021
		2022	2021
Other investments comprise;	Notes		E
Investments in subsidiaries	27

Cost or valuation
At 1 January 2022 &31 December 2022
Carrying amount
At 31 December 2022
At 31 December 2021

19	Debtors
			2022	2021
	Amounts falling due within one year:		E	E
	Other debtors		4,432	4,337
	Prepayments	and accrued income	344,306	44,364
			348,738	48,701
20	Loans and overdrafts
			2022	2021
			E	E
	Other loans			40,000
	Payable within	one year		40,000

			2022	2021
			E	E
Borrowings				40,000
Other taxation	and social security			8,933
Trade creditors			4,217	625
Amounts owed	to fellow group undertakings		11,228	11,228
Other creditors			9,736	8,084
Accruals and deferred		income	310,471	117,597
			335,652	186,467

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Analysis of net assets	Analysis of net assets	between	funds
		Unrestricted		Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2022	2022	2022	2021	2021	2021
			E					f.
Fund balances at 31
December	2022 are
represented	by:
Tangible assets			57,437	575,189	632,626	9,420	592,776	602,196
Investment	properties			170,000	170,000
Investments			1		1	1		1
Current assets/(liabilities)		344,655			344,655	65,924	158,035	223,959
		402,093		745,189	1,147,282	75,345	750,811	826,156

Name of	undertaking	Registered	Nature ofbusiness	Class of	Class of	'/0 Held	'/0 Held
		office		shares	held	Direct	Indirect
Emmaus	Hull Trading	UK	Dormant	Ordinary		100.00
Limited


Name of	undertaking	Profit/(Loss)		Capital and
				Reserves
			E	f.
Emmaus	Hull Trading
Limited				11,228

28	Cash generated	from	operations	operations					2022	2021
	Surplus for the year								321,126	32,245
	Adjustments for:
	Investment income recognised in statement					offinancial	activities		(2,655)	(3,914)
	Gain on disposal	of tangible		fixed assets					(1,500)
	Non cash income								(170,000)
	Depreciation and	impairment		oftangible	fixed assets				12,123	7,332
	Movements in working		capital:
	(Increase)/decrease in		debtors						(300,037)	2,935
	Increase/(decrease) In		creditors						189,185	(13,156)
	Cash generated	from	operations						48,242	25,442
29	Analysis ofchanges		in net	funds
								At 1 January	Cash flows	At 31 December
								2022		2022
								E		E
	Cash at bank and	in hand						361,725	(30,156)	331,569
	Loans falling due	within	one	year				(40,000)	40,000
								321,725	9,844	331,569