Reglstered Number.. 06616666
Charlty number: 1128162
EMMAUS SALFORD
(A Company Limited by Guarantee)
TRUSTEES REPORT AND FINANCIAL STATEMENTS
For the Year Ended 30 JUNE 2025

EMMAUS SALFORD
(A Company Limited by Guarantee)
CONTENTS
Page
Trustses, Report
Indep8nd8nt Examingrs Report
Statement of Flnanclal Actlvltles
Balance Sheet
Cash flow statement
io
Notes to the Financial Stat8m8nts
11-24

EMMAUS SALFORD
th
Rèport of the trustees for the year ended 30 June 2025
The Trustees present their annual directors, report and finanGial stalemenls of the charity for
the year ended 30 June 2025 which are also prepared to meet the requirements for a
directors, report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006. the
Memorandum and Articles of Association, and the Accounting and Reporting by Charities-.
Slalement 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)
Objectives and activities
Emmaus's charitable purpose istohelp people move out of homelessness
permanently by offering a stable home, meaningful work in social enterprises, training,
personal development, and long-term companionship and support, fost8ring independence
and self-esleem. Emmaus Salford provides a holistic, community-based solution, focusing on
stability and skills to help people rebuild their lives, not just a temporary bed, within the
principles ofthe Emmaus Movement
Emmaus is different because il provides a stable home in a supportive community, alongside
meaningful work and opportunities lo build a better future. This gives people the chance to
lake stock of their lives, deal with any issues they might have, and often re-establish
relationships with loved ones.
"Companion" is how we refer to those who live in an Emmaus communily, where they can
access work opportunities, training and the opportunity lo support Ihemselves and one
another.
Emmaus social enterprises generate revenue that pays for companions, home, food and
upkeep. This is key to restoring feelings of seif-worth, showing these individuals that their
actions make a real difference, both lo their own life. and the lives of others.
Emmaus Salford is a member of Ihe Emmaus Federation, working with other Communities
and groups or agencies in the relief of poverty and homelessness, whether in the United
Kingdom or elsewhere in the world, and, in particular, by the exchange of resources,
information and expertise with other Emmaus projects worldwide.
The primary objective is Ihe development of a self-sufficient community providing
accornmodalion and a meaningful voluntary work environment, with an appropriate level of
support for previously people Icompanionslwho have experienced homelessness, and
others who may be socially disadvantaged. The Community provides a welcoming and
supportive place to live and work and for each person to develop within it.
On admission to the community, Companions historically relinquished welfare benefits,
however, Emmaus Salford took the decision that Companions could continue to draw
universal credit, which provided financial stability. The majority of Companions have moved
on to Universal Credit . This has encouraged them lo explore work placements, training
courses and a move to personal and financial independence. Enhanced Housing Benefit is

EMMAUS SALFORD
claimed to provide the support tailored to the individual needs of the Companion. The
charity's long-tem focus is for each Companion to explore and develop their potential.
The charity's business and income generating activities are the key focus for development
over the next 5 years. Additionally, the Charity operates two strands of Solidarity work, the
broader traditional activity of an Emmaus community, led by companions in supporting those
less fortunate than themselves and, since 2017, the charity has also operated and is
developing a Solidarity Outreach Programme for the wider Salford community. This includes
Lucie's Pantry la social supermarkell. a school uniform recycling hub and the People POD'S
that are operated by Salford City Council. Additionally, the Charity operates "Warm
Wednesday Welcome" which provides lunch in the local Church Hall for local people in
Salford every Wednesday. Since February 2025, Emmaus Salford has worked in partnership
with Elevate Salford when we were awarded funding for a Skill ans Employability Support
Worker.
Public benefit
The Trustees confirm that they have referred to the Charity Commission's guidance on
public benefit when reviewing the charity's aims and objectives, in planning future activities.
and setting the policies for the year.
A review of our achievements and performance
We are proud of successfully moving several of our Companions into their own independenl
accommodation and especially when they have found employment. We strive to support our
Companions to develop independence. It takes time and no one is forced to move on unless
they feel they are ready. The fact that several have moved on is a measure of our success.
We have supported Companions in training courses, developing their skills and gaining in
confidence. We have engaged wilh olher agencies, charities, and businesses to ensure the
best outcomes for our Companions.
Financial review
This financial year has presented many challenges. The Gosls incurred in running the
Cornmunity Home, particularly gas and electricity, have increased significantly. Nevertheless.
because of strict cost managemenl and careful budgeting, we have maintained a secure
financial basis on which to build for the future. The transformation in changing lo a universal
Credit based organization Caused quite significant strain on the Charities finances initially.
Many of the Companions were sanctioned by the DWP because of histori
deblsloverpaymenls elc. However, through the perseverance of the Staff Team, those issues
were overcome with the result that the Charity is in a far slronger. secure position by the end
of the fi'nancial year. The very healthy reserves fund is esserjtial to provide a strong foundation,
particularly since a new home for Emmaus Salford must b8 found.,
Investment powers and pollcy
Aside from retaining a prudent amount in resèrvès èach year, most of the charity's funds are
spent in the short term so there are few funds for any longer-term investment.
Reserves policy and golng concern
The balanGe held in reserves at 30 June 2025 was £60.047 ofwhich £37,416 are free
reserves, after allowing for funds tied up in fixed assets.

EMMAUS SALFORD
The Trustees consider that Emmaus Salford should hold SLrfficient reserves to..
Provide for the support ofthe Companions
To further the purposes of the Charity
Support Lucie's Pantry
The Charity's reserves will help to ensure that we can continue to provide accommodation
and work for our beneficiaries.
The Trustees regularly review the Charity's reserves policy. During the financial years,
reserves have improved consistently and the trading figures show a marked improvement.
strengthening the general performance.
The policy of actively encouraging Companions into employment and independent living,
although slow, has worked with a number of Suc￿sS stories. This is due to many factors bul
engagement with the Elevate Programme with a designated Support Worker to encourage
skills and employability have proved to be very successful. To complement this, new
pro¢edures to take on new Companions to fill Ihe gaps" in the community have provided an
increasing number, particularly with using the universal cr8dil model, resulting in a constant
higher level of occupation.
The Trustees are confident that the system is working well and thal the reserves are at a
safe operational level.
The Trustees are aware of the need to maintain a strong reserves policy. A rigorous review
of expenditure has been undertaken and is Maintained during the day-to-day operalion of
the Gharily. Staff are alert to the need lo be financially prudent in a difficult financial climate.
Financially cautious management is the order of the day, rnindful of the need to ensure that
resetves are preserved.
Risk management
The Charily is risk averse in all its aclivilies. Staff all complete training in all areas of
managing risk. Th8 Charity adheres to the standards required by Emmaus UK and takes
every step possible to ensure the smooth and efficient running of the organisation.
Plans for Future Perlods
The plans to redevelop the sile in Fitzwarren Street Salford continue. Our 2 primary challenges
are to continue the smooth running of the Charity BUT to find a new site from which we may
operate in Ihe future.
Structure, governance, and management
Emmaus Salford is a company limited by guarantee, number 08616666, governed by its
Memorandum and Articles of Association dated 1, June 2008.11 is registered as a charity
with the Charity Commission, number 1128162, on 19 February 2009.

EMMAUS SALFORD
In the event of being wound up, trustees are required to contribute an amount not exceeding
£1.
Appointment of trustees
As set out in the Articles of Association trustees are elected annually by the members of the
haritable company attending the Annual General meeting, The trustees retire by rotation.
The board has an agreed procedure for the appoinlmenl of trustees, and all are appointed
following open advertisement,
Trustee induction and training
New Trustees have been introduced with a variety of expertise. Steps are laken to 8nsure a
clear introduction to the running of the Charity and their responsibililies as Trustees,
Organisation
A scheme of delegation is in plac8 and day to day responsibility for the provision of servi￿$
rest with the senior management team.
Related parties and co-operation with other organisations
None of our trustees receive remuneration or other benefit from their work with the charity.
Any connection between a trustee or senior manager with any seNice providers must be
disclosed to Ihe full board ol trustees in the same way as any other contractual relationship
with a related party.
Reference and administrative infomiation
Company and Charity Name. Emmaus Salford
Charity Number. 1128162
Company Reglstration Number.. 06616666
Directors and trustees
The directors of the charitable company (the charity) aro its trustees for the purpose of
charity law. The trustees and officers serving during the year and siTr￿ the year end were as
follows..
Key management personnel." Trustees and Directors
lan Coltam
Hilary Dunn
Marie Griffiths
Erin Portsmouth
Simon Hindley
Janel Davies
Louise Carney
Lisa Clay
Emma Sharples
Kirsty Filzsimons
Chair
(resigned September 2024)
{appointed September 2024, resigned September 2025)
{appointed July 2024)
Senior managers
J Smith
CEO

EMMAUSSALFORD
Registered Office
Emmaus House
101 Filzwarren Street
Salford
M6 5RQ
Indepèndent Examiners
HiltDn Jones tla Community Accountancy Service
Hollinwood Business Centre
Albert Street
Oldham
OL8 3QL
Bankers
CAF Bank
25 Kings Hill
Wesl Malling
Kent
ME19 4JQ
Nal West
Prestwich
Manchester
M8 5NW

EMMAUS SALFORD
Trustees, responsibilities in relation to the financial ststements
The charity trustees (who are also the directors of Emmaus Salford for the purposes of
company law} are responsible for preparing a trustees, annual report and financial
statements in accordance with applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepted AGcounting Practice).
Company law requires the charity trustees lo prepare financial statements for each year
which give a true and fair view of the slate of affairs of the charitable company and of the
incoming resources and applicalion of resources, including the income and expenditure, of
the charitable company for that period. In preparing the financial statements, the trustees are
r8quired to..
Select suitab18 accounting prinGiples and then apply them ¢onsislently-
Observe the methods and principles in the applicable Charities SORP.
Make judgments and estimates that are reasonable and prudent.,
Stale whether applicable accounting standards have been followed, subject lo any
material departures that must be disclosed and explained in the financial statements.
Prepare the financial statements on a going concern basis unless il is appropriate to
presume that the charity will not continue in business.
The Iruslees are responsible for keeping proper accounting records that disclose with
reasonable accuracy al any time the financial position of the charity and to enable them lo
ensure that the financial statements comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the charity and taking reasonable steps for the
prevention and detection of fraud and other irregularities.
By order of the b02rd of trustees
Hilary Dunn
Chair
Dale.. 17" February 2026

Independent examiner'5 report to the trustees of EMMAUS SALFORD
I report on the accounts of ili¢ company foi. the year elided 30 ' June 2025, which are
set out on pagles 8 to 24.
Respective responsibilitie5 of trustees and examiner
The trustees (who are also the directQTS of the company for the purposes of company law) ale
i'espoiisible foi. the pi'eparatioii of the accounts. The trustees consider that an audit is not
i'equired foi. this year under section 144(2) of the Chai-ities Act 2011 (the 2011 Act) and that an
independent examination is needed. The chai'ity is requii'ed by company law to prepare acci'ued
accounts and l am qualified to undeitake tlie examination by being a qualified member of The
Association of Chartered Ceitified Accountants.
Having satisfied myself that the charity is not subject to audit under company law and is
eligible foi. independent exarnination, it is niy iesponsibility to:
examine tlie accounts undei. section 145 of the 2011 Act .
lo follow the proceduies laid down in the geiiei-al Directions given by the Chaiyty
Commissioii undei. seclioii 145{b) of tlie 2011 Act. and
lo slate whethei. particulai. matters have eoine to my attention.
BASIS of independent examiner's report
My examination was carried out iii accoi'dance with the general Directions given by the
Charity Con)niission. An examination includes a i'eview of the a¢counting r¢¢ords kept by lh¢
charity and a compai'ison of the accolints presented with those records. It also includes
considei'atioii of any iinusual items oi. disclosui'es in the accounts, and seeking explanations
fiom you as trLtstees conceniing any such niatters. The procedui'es undeitaken do not provkde
all ihe evidence that would be LEquired in an audit and coiisequently no opinion is given as lo
whethei. the accounts present a 'ts'ue and fair view, and the i'¢poit is liinited to tliose malt¢rs set
out in tho statenieiit bclow.
Independent examiner's statement
In connection with my examination, no malter lias conie to my attentioii..
(l } which gives nie reasonable cause to believe that iii any iiiaterial resi?ect the itquirem¢i)ts
to keep accoiinting reeoi'ds in accordaiice with sectioii 386 of the Con)panies Act 2006.
to prepai'e accounts which accord with the accounting iE¢ords, comply witl) the
accountÈiig i'equirements of section 396 of the Conipanies Act 2006,
aiid
willi the meiliodg aiid priiiciples of die Sialenieiit of Rccommei)ded Practice:
Accoiinting and Repoiting by Chai'ities have i)oi beeii met. oi.
(2) to wliich, iii iny opinion, attention should be drawn in ol'der to eiiable EL proper
undeiBtanding of the accouiits to be reached.
James Hilton Jones FCCA
Hilton Jones Ila Coiiimiiiiity Accouiitancy Sei'vice
Hollinwood Busiiiess Centi'e, Albert Street, Oldham OL8 3QL
Date: 17 Febniary 2026

EMMAiF5 514LFORD
IA Company Llmited by Guaranteel
STATEMENT OF FINANCIAL ACTIVITIES
Incor
an In¢om• and Ex
ndlturo Accoun
For ThB Year En
gd 30 JvnB 2025
Total Funds
Total Fundts
UrtrèBlrlcted Rastrl¢ted
Fvnds
Fvnds
2025
2024
Further Det41
INCOME FROM:
Donations and leoacles
charitab￿ Aclivilies
Invegimeni Incixne
olher Incorne
TOTAL INGOMING RESOURCES
27,505
299,487
1.719
1,807
330,518
27,505
422.463
1,719
1,807
453.494
46.8B6
414.174
619
122.976
122,976
461.679
EXPENDITURE ON..
Charitable Actlvilles
328,648
160,545
489,193
431134
TOTAL RESOURCES EXPENDED
328,648
160,545
489,193
432,134
MET INCOMEI IEXPENDITLIREI
1,870
137,5691
135.6991
29.545
RECON¢ILIATION OF FUNDS=
Brought fotward
170,746
170,746
141,201
Tr3ll5fers be￿en fl1￿1$
137.5691
37,569
Garrled forward
135,047
135,04?
170,746
The $t4lemwl of llnanclal ac11vil￿$ Indude$ a11 gains 8nd Ios565 recognlsed In Iht y8ar. All income and
expenditure deii¥e from eonlinulno activllles.
Tht Mtès on payes 11 10 24 fomi part of Ihese financial stalen*nl&.

EMMAUS SALFORD
IA Company Llmited byGuaraDtepl
BALANCE SHEET
A8 at 30 June 2025
Company Reglstratlon Number.. 06616666
2025
2024
Plote&
Flxfrd assets:
Tanglble assels
Tot81 flx6d Èsséls
22.631
22.831
19.440
19,44D
Current assets-
Stocks
Oeblors
Cash at Bank & in Hand
Total currenl as5e15
27.152
118.627
145,779
35,995
159.061
19S,056
Crèdilor8." Amounts faHing dup With￿ year
23,683
30,750
Nel current assets or118bilille$
121,916
1B4,306
Tolal assets le$5 currènt li3bililiE8
144,547
183.746
Credllors.. Amounls falllng due afler more Ihan one year
19.5001
113.0001
Totsl nel ass918 w Il&bllltlo8
135,047
170.746
The funds of thB chovily=
Restricted IrKome funds
Unrestiltted Income lunds
135,047
170.746
Total eharlty fvrtd$
135.047
170,746
For the perlod In ouestlon thetompany was entltled to the expmptiDn conferred by SECtion 477 of the Cornpanies Act2(NJ6, 3nd
thai no notlce hès bèen deposlted under section 476 In relaUon to It5 ac£ount5 for the financlal year,. a*d the dlrectors
acknowled8e their responsibilities for.
complying with the requirements of the CompanlesAct2￿6 with re5pecrto accountlng recordsand the prepaiation of 3ccounts.
The financhl statemenfs have been prepared accordance yAth thè provlsion5 applic3ble to companie5 subject to the small
companie5, regime and in accordancewth thE provision5 Ot FRS 102.
The fininclal statemen15were approved auihorf5e(S for￿sUe by the Trustees on 17th February 2026
and Signed on thelr behalf by..
H￿ary Dunn
Chair
The note5 On paye8 11 to 24 form pèrt of these financlal slatemÈnls.

EMMALIS SALFORD
IA Company Llmited byGuaranteel
10
¢ASH FLOW STATEPJIE14T
FOR THE YEAR ENDED 30 JUNE 2026
2025
2024
Cash flows from operatlng a¢flvlll88
124,3261
119.4041
N8t ¢a8h prDvld•d by opgratlng actlvlllpi
Cash flows from invèsimenl acknvitres..
lTrlerest friKn Inve51mEnls
Purch&se ol property. planl equlpmtrnl
f,719
117,8271
619
14.2201
N•1 Cash appllpd to lrtvestlng a¢tlvltlfys
2,6011
Ch9nge in cash and cash equivi￿nts thJrfng the ye&r
140,4341
123.W51
Cash 8rKI cash equwalènt8 Bl Ihe beginniw of the year
159.￿1
182.(
Cash and Cash equlvalenls at the end of thfy ye•r
118.627
159,081
NET CASH FLOW FROM OPERATING ACTIVITIES
2025
2024
NetOUfEoin8 resourcès
Depreciation of tan8lblÈ fixed assets
Investmentlncome
Oecre4se1l*ncre3sel In stocks
Decreaselllncreasel IF) debtois
Increaselldecreèsel In Credltors
135.6991
14,636
29.545
12.40Q
2,720
1921
163.3671
8,843
110,3871
Net Cash provwed byoperatlDE a¢tlvltles
24,326
119.4041
Thè rthas on pages 1110 24 form pari of fin8nGi?I slalemenl5.

EMMAUS SALFORD
IA Q)mpapyilm5ted byGuarante¢l
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 3Q Jvne 2020
I. GENERAL INFORMATIOM
Emmaus Salford is a fÈgiStsred chafily opèraiing liom EmmÈus House, Salford 10 pl0¥￿e a Comtnunily ?nd support under the
orldwide Emm8us rnodel.
The charllyls 8 company lknlled by 9uaranlee end 15 incorpor?led sn England and Wales. addrass of Its regtslered is
EmmBU8 House, 101 FilL¥Ydrten SlrBel, Salford M6 5RQ. Th8 IrusleES Gon5iderthp charity lo be a benefil entity.
2. ACCOUNTING POLICIES
2.1 BASIS OF PREPARATION OF FINANCIAISTATEMENTS
The finantial statèments have been prepared in accord8nce wilh the Statement of Retommended pr•ttltÈ
ISORPI,'Atcountin8 and Reporting bycharlties. publlsled In 2019, the CompaniÉ5Act 2006 Bnd Finincial Reporting Stsndard
102 (FR5 1021.
the trustees have reviewed the level of reserves 3vai13ble to the charity and consider Itappropilate for the charlty to prepare Ils
accounts on the 80inB concern basls. The current level of reserves takes into account the risk posed by fallln8 levels of Hou￿n8
Benefit and the potèntlal f￿1￿[el05S of thèt Income stream wlth thÈ Bovernment chanBE5to Ihe welfare systern.
2.2 TANGIBLE FIXEDASSETS AND DEPRECIATION
All assets costing more than £S(M) ère capiialised.
TatsgiblÈ fixed assÈts arè StratÈd at cost less dep¥e£lètlon. Depreciation Is piovided at rates c31culated to write off the cost of
fixed assets, less their estimated ￿sidUal value, over their expected v5efvl INe5 on the followlng base5'.
Leaseheld Alterattons
MotorVÈhidÈs
Fixture58nd FittinBS
12.5'A siraighl line
20% Strighl Iln8
2.3 COMPANY STATUS
The charify 1$ a company Ilmlled by gu8ranlee. The members of Ihe company are Ihe Tmsi•8s nam8d on pag8 1.1Th Ihè èvent of
the charity b8ing ￿rtd up, the liability in re$￿tt01th9 guar8nl* is limiled to £1 per rnember of Ihe ch8ri1y.
2.4 FUND A¢COUNTING
General funds 8re LIn￿5111Cted funds which are availa￿e for use al Ihe di8crelion of the Trustees In furth6rance of the general
tstiectives of the charfly 8nd whlch havè not beer) deslgnaled for olh¢r purposes.
Desiynaied funds u)mprl$e unrÈsiiicted funds th21 have been gel aslde by Ihe Trusieas for particular purposÈs. The aim and use
of eaGh designaled fund is set out in the notes lo the finartial slalements.
Restricted funds ale fundswhich are to be used In accardance with specific restrictions imposed by donors orwhlch have been
ralsed by the charlty for paitlcular purposes. The costs of ralslnE ond adminlsterlnE such funds are tharÈed aBainst the specific
fund. The alm and Ljse of each restricted fund is Set Llut in the notes to the flnanclal statemènts. There 8re 18 rÈ5tricted funds.
Investment incotne. 8ain5 and105ses are allocated 10 the appropriatt fund.

EMPrtAUSSALFORD
IA Company Llrnlted byGuaranteel
12
NOTES TOTHE FINAMCIAL STATEMENTS
Forthe Yèar Ended 30June 202S
2.5 INCOMING RESOURCES
Ail Incomlng resDurces are included in the Statcment of Financi81 Activitles when the tharlty LS le8alty to thÈ income and
the amounttan be quantlfled wlth reasomèb￿ tcturècy.
Donated SErvices 01 hcilitie5, whlih cornprlse donated 5eivlces, 3rÈ included in income ata valuation which Is an estlmate of the
rinanclal cosl borne by the donor Whe￿ SL¢ch a cost is quantifiable and measurable. No Income Is recoÈnisEd whprE therE 15 no
finèncial cost borne by a third party,
Income ttsx recoverablÈ in relatiDn to donatiDns recelved under GiftAid or deed5 of ciwenant15 recognised ?tthe tlme of the
donation.
Income tax reCoVe￿bIe In relauon to Investment income Is recogn15ed at Lhe ilme the Investment Income 15 retÈivablÈ.
2.6 RESOUR(fS EXPENDED
All pxpenditure Is accountÈd for on an aÈcruals basls artd has been inc5uded under expense categories that agEreEate all costs for
Illocaiion to activitie5, whe￿ c05t5 cBnnot be dlrectly ittributed to pariicular aciiviiie5 they have been 8llocaied on a basis
cons15tent wth the use of the resour￿5.
Fundraising costs are those Incurred In seeklnE voluntary contribution5 and da not include the cu5t5 Df d155eMlnatin8 infDrm3tlon
in supportof the tharitable actlvltlek Supportcosts are thosÈ cosis incurred directly in Support of expenditure on the olilects of ihe
harity Ind include project m3nagement cirried out at Emmau5 Mossley. Governance cost5 are those incurred in connecth)n wlth
8dmini5tratlon of the charlty and compli?nce with constitutlonal and Statutory requlrements.
Grants payable ère charged In theyearwhon rhe offer Is made except in those caseswhere the offer is condltlonal. such grants
belng rÈcoBnlsed as expendlture when thè condltlons atièchlng are fulflllÈd. Grants offÈred subiectto conditionswhKh have nor
been met at the year end are noted a5 a commitment but not 3ccrued as expendituie.
2.7 DEBTORS
Shoit term debtois are measured at transactlon prlce, less any Impallment. Loans rece￿able arÈ Measur￿ initialty atfvirvalve,
netof transaction cost5, and Bre rnea5u￿d 5ub5equently at amort15ed cost U5in8 the effective intprest rate method, less any
imp3imient.

EMMAUS SALFORD
IA Company Llmlted by Gu8Yanteel
ij
NOYtSTOTHE FINAN¢IAL 5TATEMEWS
FDV thp Year Ended 30)une 2025
Z. ACCOLINTING POUCIES Icontlnuedl
2.8 CASH AND C4SH EqUIVALENTS
Cash is represented by cash In hand and depos1ts wlth fit)anclal Insiilutions repayablp wlthout penalty on notice ofnot More than
24 hours. Cash equlvalents are hlghly Ilquld investmentsthat mature In no morÈ than three months Irom the dats of acoulsltlon and
are readily CDnvertible lo known 3mount5 of c35h with insignificant r15k of change in value.
2.9 FINANCIAL INSTRUMENTS
The chsilly only has flnan¢lal assets and Uabllilies of a klnd Ihal qualify as basic financiHI instruments. Uaslc finanlgat
instruments are inilially reGUgnised on a tran53clioTr value and subsequenlty maasuied al their setllemenl vslue wNh the
excÉption of bank k)ans whi¢h are 5ubseqvenlly Measured al 8n amorflsed cost uslng ihe èff*clive interest method.
2.10 CREDITORS
Shotl 18nn Gredllofs are measured 81 th2 tran5aBtion pl1￿. otherfinanc￿l Ilablllle5, including b&nk lo&n$. afg measured
initially 81 falr value, nel of transaction costs, &nd are measured subsequenlty 81 amorflsed ¢osl uslrtg lh8 effective htere61 rate
Elhod.
2.11 JUDGMENTS IN APPIYING ACCOUMTING POLICIES AND KEYSOURCE5 OF ESTIMATK)N UNCERTAINTY
Tha ¢omp2ny makets eslimales and assutnplions concerning the fulure. The ie5ulliDg ac¢ounliny eslirtiales will, by def¥)Sllon,
seldom equal the related actu31 results. ThE estimates and a55UMPtivns thai have a sSgnlflcant rlsk of causing 3 material
djuslment to the carrylng amounts of assets and Ilabllltles wllhln ihe next financial year are addressed below.
111 Useful economic lives of tanglble asstts
The annual dÈprÈc1atlon chBr8e fortan8lblÈ assets Is sensitive to chan6PS In the estimated useful economlc I￿e5 and residual
valup5 of the a55et5. The useful economic lives and residual values are re-assessed Jnnvally. They are amended when nÈcÈssary to
reflect current e5timHtes, based on technological 3dv3nttment, future Invèstments. etonomiE Utili5atiOn Bnd the physical
condiboTr of the asseis. See note 12 lor the carrying amount of the propeity, plant and Èquipmpntand note 2.2 for the useful
economlc Ilves foreach class of assèts.
1111 Impairment Df debtors
The company makes an e5tirryate of the recoverable value of trade and otherdebtois.
When a55e55ing Impairmentof trade and other debtors. m3nagempntconsiders factors Including thè current crÈdit ralin8 of the
debtor, the agelng proflle of debtors and hlstorlca5 experlence. See note 13 for the netc3rryin8 3moutst of the debtors.

EMMAUS SALFORD
IA Company Llmlted byGuiianteel
14
NOTÉS ro THE FINANCIAL STATEME14TS
Forthe Year Ended 30 Jwne 2025
DONATIONSAND LeGACIES
U￿reSt￿cted
Funds
2025
R•8trl¢t8d
Funds
2025
Totsl Fut)d¥ Total Funds
2025
2024
Don&￿0￿8 and Gift Ald
27,505
27,505
27.5D5
27,505
46,886
46,886
P￿VIouS reporting peri(x
Unrestrl¢tsd
Fund5
2024
Restrlcted
Funds
2024
Totsl Fuftds
2024
Donalions gNIE GfftMd
45.886
46,886
46.886
46,886
4. INCOME FROM CHARITABLE ACTIVIMES
Unr¢s¢rl¢tsd
Funds
2025
Reglrl¢ted
Funds
2025
Total FuTtd$ Total Fynds
2026
2024
Sales of Donated GfM)ds
Fundra1sing
Renlal Incryne
Hovsino Benafll
UNesiricted grants..
Salford City Councd
162.875
162,875
203,288
2,38)
9.576
134.035
680
131,077
131.077
4,580
275
4,580
275
1,8
Restdcted granls.,
Emmau$ UK- C8denl
Emmaus UK Grant- SalarT
Emmaus UK Grani- Companions
GMEF ReGyding Fu
Saltord CVS- Salaries
$8lford CVS- Lucle's P&nlry
National Lottery Fund- Companlons
National Lottery Fund Salaries
2.375
2,423
9.984
24,794
13,5
16,9(M)
48,0(A)
122.976
2,375
2,423
9,984
24.7g4
13.500
f6.900
48,000
422,463
15,000
48,000
414,174
299,487

EMMAIJS SALFORD
IA Company Llmfjted by Guarantee
15
NOTES TOTHE FINANCIAL STATEMENTS
For ihe Year Ended 3OJune 2025
4. INCOME FROM ¢HARITABLE ACTIVITIES
Previous iep(krting period
Unre$trlLted
Furtd¥
2Q24
Restrlcle
Fund¥
2024
Totsl FU￿d*
2024
Sales of Donaled Goods
Fundralsing
ften￿l Incom6
Housing Benerrf
Unreslrieled grants..
$8WorLf City Council
Restrlclfyd gr8nls'.
Emmaus UK Granl
Nalion81 Lollery Fund
203,288
2,385
9576
134,035
203.288
2.365
9.576
134.035
I￿90
1.890
15,LKIO
48.(￿D
63,(K)
Is.000
411,000
414,174
351,174
5. INVESTMENT INCOME
Unrèstrlctsd
Fund$
2026
Restrlciad
FU￿d&
2025
Total Fund8 Tolal F¥nd8
2025
2024
Bank Inl8tesl
1,719
1,719
1,719
1,719
619
619
Prevlous reportlng perlud
UnFestslclod
F￿ndS
2024
R6strlcted
Fund8
2024
Total Funds
2024
Bank Inlerest
619
619
619
619

EMMAYS SAIFORD
IA Company Limlted by Guarantee)
16
NOTES TOTIIE FINANCIAL STATEMENTS
For ihe Year Ended 30June 2025
6. EKPENtNTLIRE ON CHARITABLE ACTIVITIES
Provlsion ol
Sèrvlcg& tD
Homèlos$
Persons
202$
Toki Furbds Yoial Funds
2026
2C124
Notes
Bullding Repalrs & MainiÈnanct
Dèpr8Cial￿n
Mlnor Equlpmenl
Renl, Rates & InsuraKe
CO￿alner siorage
R818s
Irrecovprable VAT
Fundraislng Expenses
He811h & Safely
15.638
14,636
1.335
I7,￿0
183
7,728
19.102
15.638
14.636
1,335
17,0
183
7.728
19,102
50
4,246
63.990
13,689
843
130
17,335
12,409
1,579
131,1721
629
6,412
1,576
2,014
71.424
10,697
13,7801
216
12
5,940
35,258
159,800
81,762
14,292
1,842
3,769
4,281
61
16,169
19.609
432,134
4.246
63,990
13,689
C1è2ning & WaÈie DisPOS81
Subscriptions
Sundry Expense5
Comp8n1ong Expenses
GovÈrnantÈ Cts81S
Trading Costs
Wages & S&laries
Companlons Co$ls
Casu81 W8ge8
Staff TraEniry
Travèl
IDsur8n¢e
Volunteer Expenses
Vèhicle RunnTng Costs
Support Co$ts
130
IA40
23,633
158.172
77,044
19,111
1,311
2,189
3,239
390
21,990
22,104
489,193
1,440
23,633
158,172
77,044
19.111
1.311
2.189
3,239
390
21.990
22,104
489,193
Reslricled funds
Llnreslrf¢led funds
160,545
328,648
489.193
136,429
295,705
432,134

EMMAUS SALFORD
IA Compony Llmlted by Gyaranteel
17
NOTESTOTHE FINANCIAL 5TATEPIIENTS
For the YLbaT Ended 30Jvne 2025
7. SUPPORT AND GOVERNANCE COSTS
Provlslon Df
servlces to
oMeles&
PerBOllS
Yotsl
2025
Total
2026
2024
Support costs
82nk Ch2rgÈs
Printin& postage 3nd Stat￿Trery
Advertising
Computer & Software
Legal & profÈsslonal Fees
Licence5 & Permits
B44
844
1.849
5.821
4,398
68F
1.666
1.792
1,600
446
3,030
1.688
270
1,849
5,621
4,398
687
1,668
688
6,344
22,104
Telephone
TOTALSUPPORT COSTS
6,344
22,104
9.902
19,609
Govf rn?nce costs
Accountancy fees
TOTALGOVERNANCE COSTS
1.440
1,440
1,440
1,440
5,940
5,940

EMMAUS SALFORD
IA Cotnpany Llmitpd by Guar4nteel
NOTES TOTHE FINANCIALSTATEMENTS
For the Year EndÈd IDJune 2025
8. NET INCOMING RESOURCEs/IRESOURCES EXPENIDEDI
Th15 IS 5t3ted after charBing'.
2025
2024
Depreciation ol tan8iblE fixed B55ets ownEd by the charity
AccountancyfeÈ5 prioi years
Independentexèmlnation fee5
14,636
12,409
4.140
1,800
12,409
1.440
14.636
Durin8 the year, tru5tee5 ieceived any remuneration or bEnEfits in kind. Expen5e5 reimbursed are disclosed In note 20.
9. STAFF NUMBERS AND COSTS
The averaBe monthly number of employees during the year wès as follows..
2V25
2024
No.
Management and admlnlsiratlon siaff
Dl¥ectcharitÈble staff
Previousyear, not disclosed
2025
2024
W8ge5 and $3laraes
Hollday Pay Accrual
Social Securily Cosis
Pentslon Cosis
144,110
145,084
7,610
6.552
IS8,172
7.492
7,224
159,800
Ch8ri18bFe 8clivitie3
Support costs
158.172
159.800
158,172
59.800
The ¢h8rKy con5ider511s key Man￿eMent pefSDnnel compiises the Executive Qfri￿r. The lolal
employmeni benefiis, includlng employer penslon conirlbuilon5 of rhe key management personnel were £65,797
Ipiavlous yéai.. £65,797). No tsmploy&• has benefits In e￿&$$ of £60.000 (previous ￿ar.. thon&l.

EMMAUSSALFORD
IA Cornpiny Limlted by Guaranteel
19
NOTES TO THE FINANCIAL STATEMENT8
For ¢he Year Ended 30 June 2025
10. TANGIBLE FIXED ASSETS
Loaseho14J
Alterations
Motor
VehlcleÈ
Fl¥tures
Cost
Al 1 Juty 2024
Addltlons
At 30 June 2025
196,481
17,827
214,308
61,￿4
22,018
279,503
17,827
297,330
61,(X)4
22,018
Depreclatlon
At 1 July 2024
Ch8ige foryear
At 30Jvne 2025
196,481
2,228
198,709
47,913
8,588
56,501
15.669
3,820
19,489
260,063
14,636
274,699
NET 800K VALUE
At 30June 2025
15,599
4,503
13,091
2,529
6,349
22,631
19,440
At 30 Junè 2024
11. STOCKS
2025
2024
Donated Goods
12. DEBTORS
2026
2024
Trade Debtar5
oiher Debiors
Accrued Income
PrepayrnÈnts
3,438
676
5,360
17.678
27.152
6,650
3,079
9,139
17.127
35,995
Debtors and prepayments related 10 restrlcted funds £nll12024.' £1,650) and unresirlcted funds £27.15212024'. £34,345).

EMMAUSSALFORD
IA Company Llmlled by Gvar4nteel
20
NOTES TOTHE FINANCIAL WATEMENTS
For iheyear Ended 30Jun2 2025
13. CREDITORS: AMOUN7S FALLING DUE WITHIN ONE YEAR
2025
2024
Tr8de Credllors
Emmaus UK Loan
Other CrÉdilors
Soc131 Serurily and Olher T8XPS
Holi¢8y Pay Acuu81
Oefeired INom8
Accruals
10.756
2,50D
2,797
2,282
10.911
1,500
2.004
5,628
23,863
5,167
3D,750
14. DEFERRED INCOME
2025
Deferred income comwlses oranls and other iwome that Govers a period beyond the yesrend
Bglance as al 1 July 2024
Amount released Io inCDtne earned Gharilabl6 act￿5118S
Amount defprrèd in yea[
Bolen￿ 9130 June 2025
15. CREDITORS: AMOUNTS FALLING AFTER MORETHAN ONE YEAR
2025
2024
Emmaus UK Loan
9.500
9,5QO
13.QLM)
13.QIMJ

EMMAUSSALFORD
IA Company Ilmlted byGuaranteel
21
NOTES TO THE FINAPICIAL STATEfvJENTS
For tho Yèar Endèd 30 Junè 2025
16. STATEMENT OF FUNDS
Analy81È of movomèrkts In unr*8trf¢ted fund8
Incomlt7U
R990Uf¢
Rgsourco$
Expo5)d•d
Balanco at 30
Jung 2026
Juty 2024
Tran$foT8
General Funds
Design31ed Fund5
Total Ltnreslricled Funds
170.746
330,518
1328,6481
60.047
75.(K)O
135.047
75,000
137.5691
170,746
330.518
1328,6481
Prevlou5 reportlns perfod
Anaty818 of movemoni¥ In unrostrlctod fund¥
Balance at 1
July 2023
Incotnlng
RosoJvctr8
Re5DUTC95
EX￿￿tte￿
Balance at 20
June 2024
Transférs
GeDeial Funds
To131 UNesiricled FU￿lS
67.772
67,772
398,679
398,679
1295,7051
1295,7051
170.748
170.746
ATrutysls of movemBnfs In restrlcted fund*b
alan¢0 ￿ 1
July 2Q21
In¢omlng
Re8OUIC8S
Ro8our¢e$
EX￿nd*d
Balin¢g at 30
2026
TranBfer8
EmmiuE UK Grant- Salaries
Emmau5 UK Giant- Cotnpanlon&
Emmaus UK- Cadenl
Emmaus UK- Hampers
Garden Fundlno
Charity Service
Guiness Parlnership
Watm WednBsd3y
Food & P8lr
IT Equipmenl
RHS- Planls
L￿1- IT Equiptnenl
GMEF RewGling Fund
Sallord CVS- Salaries
Saiford CVS- Luciè'$ Pantry
Saiford CVS- POD'S
Nati￿31 Lollery Fvnd- Compgrions
Nati￿81 Lollery FUl￿- Salarres
2,375
2,423
5,000
12,3751
12,4551
15.0001
15941
11,5541
13,4321
11.9331
17241
12881
594
1,554
3,432
1,933
724
288
15.0001
5,000
1,410
9.964
24.794
13,500
19.9B41
124.7941
124,8601
11,360
16.goD
48.000
122,976
116.9001
148.0001
1180,5451
37,569

EMMALIS SALFORD
IA Company Llmlted by Guarantee)
NOTE5TO THE FIPIANCIAI STATEMENTS
Forthe Year Ended 30 Jvne 2015
Prèvlou5 reportlng perlod
Anoty51s of movgrnonts In r89trlciod fufid¥
Balanco 8t I
July 2023
Incomlng
R￿OUr¢6$
Re80urté
Expendèd
Balance at 3D
June 2024
Tranifèrs
RBS Ch9rllable Trust, PendleloD Toy91her.
o-operalfve. LUSH and Semble
Emmaus UK
Emmaus UK Granl
Nalionwde Building soc￿ty
N8IK)nal Lollery Fvnd
Tesco, Salford CVS. B&Q
Salford CVS, Yorkshlrè Bulldlng Sot*ly
Guinnes5 Partnership
The Charity Service
Neighbourfy
Boc4h, Emmaus UK and Th& Lollery Fund
Salford CVS
Volunleets Ticket sa￿5
AIUI
1,730
516
11,7301
15.000
115,OWI
11,129
45.000
148,0001
113.5391
13,539
211
433
3,649
1,410
30,8S3
8,250
924
775
14331
13.fj491
18.2501
19241
17751
1136,429
73.429
63,000

EMMAUS SALFORD
IA Company Limbted by Guaranteel
NOTESTOTHE FINANCIAL STATEMENTS
Fortheyear Ended 30JunÈ 2025
17. STATEMENT OF FUNDS Icontlnuedl
Purposes of restricted fund5'.
Emmaus UK Grant- Salarles
Emm3U5 UK Grant-CDmpanlons
Emm?us UK- Cadent
Emmaus UK- Hampers
Gttrden FundlnÈ
Iharity SÈrvitÈ
6ulne55 P8rtner5hip
Warm Wednesdav
Food & Petrol
EquipmÈnt
RHS- Plint5
Lldl IT Equipment
GMEF Recyclln8 Fund
Salford CVS- Sal3rle5
Salford CVS- Lucie'5 Pantry
Salford CVS- POD'S
National Loiiery Fund- Companlons
Natlonèl Lottery Fund- Salarle5
lor salarEs
for IkE costs of tmploylng a keywoth8r
for mof iepalrs
for hampers
lorlhe 9arden
lor Luclets P8nlry
lor LtscS9'8 P8nlry
foi Church food and drink
roi food and pphol
loi IT equlprneml
for IT equiprneml
ror drivef& costs
lor $818rYdS
lor Lucle's Psnlry
for Ihe PODS outslde
for companions
lor
Purposes of unrestricted funds..
General Funds
e51gnated Fur¢d5
forgan&r81 expendllure
fOrfulu￿ suslalnabillty 3nd fundlng blds
18. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestvlcted
funds
2028
Deslgnated
funds
2028
Re5trlctèd
funds
2026
Tatal
2028
Tangible fixed assels
Cash al b8nk and In hand
Oiaer nel ¢urrenl asse1￿111￿￿111l￿sI
Total
22.631
43.627
22,631
118,827
6,211
135.047
75.000
60.047
75,000
Previous ieportiry perl(¥l
Unrestrloted De$lgnatgd
fund¥
2024
Re$trlctBd
funds
2024
Totol
2024
2024
T8tig¢ble fixed asgels
Cash at bank and Sn hand
Olher nÈi curieni ass&tsiiisablliltesl
Total
19,440
159,061
17.7551
170,746
19,440
159,061
7,75S
170,746

EMMAUS SALFORD
IACompa￿Y Llmlted byGuaranteel
24
NOTES TO THE FINANaAL5TATEMENT5
Forthe Year Ended 30June 2025
18. ANALYSIS OF NET ASSETS BETWEEN FUNDS contlnued
FREE RESERVES
2025
2024
Unrestricted funds
Held 35 Fixe(S A55et5
Available funds
135,047
122,6311
112,416
170.746
119.4401
151,308
Deslunated funds
Free Rese￿e5
75.000
37.416
151,308
19. TRUSTEES, EXPENSES
Trustees wèrÈ reimbursed in the period fDrtraYel and sub5i5tence costs Incurred on behalf of the Chariiy 2025.. £nil12024'. £nlll,
20. RELATED PARTYTRANSACTION5
There were no transèction5 wlth related partles that regulre d15closure In the financlal statements.
21. OPERATING LEASE COMMITMENTS
At 31 March 2025 the charlty had fvtufe mlnlmum lease paymenis under non-c8ncellable operoNon leases, as follows,.
2025
2024
Not later than l yetr
ter than l year Hnd Dot laterthaD 5years
After 5 years
7.632
30.532
9.646
3B.164
38.164
47.810