2021-06-30-accounts - Emmaus North East

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Contents			Page
Trustees annual report			1 to	16
Independent examiners	report			17
Statement of Financial	Activities	(including		18
income and expenditure	account)
Balance sheet				19
Statement ofcash flows				20
Notes to the financial statements			21 to	31

Beneficiaries	Beneficiaries	(Companions,		Beneficiaries show		120	86'/0	86'/0
Volunteers,		Others)		improved motivation and
participate	in structured			taking of responsibility
volunteering		and work		Beneficiaries show		120		77'/0
opportunities		and gain		improved ability to make
transferable		skills,		meaningful use oftheir	time
				Beneficiaries report having		150	84'/0
				gained transferable skills,
				increased confidence,	or
				raised aspirations
Note —*this is	the number ofpeople for			who we have documented	data they have		achieved an outcome
Homelessness		can happen	to anyone, and the variety ofreasons for which people find
themselves homeless is wide and				varied. This inevitably	means the outcomes			people
experience will also vary.

Companions	engage in a	Companions show reduced	15	14
healthy lifestyle, are		problems with drugs and
equipped to make positive		alcohol
life choices, and progress		Companions have less	15	17
towards independent living		tendency to reoffend
		Companions report improved	30	27
		management of physical,
		emotional or mental health
Companions	participate in	Companions demonstrate	30	27
communal	living, develop	better ability to manage self-
social networks, integrate		care and living
locally, and	enjoy enhanced	Companions report improved	30	26
wellbeing and self-esteem.		social networks and
		relationships
Companions	that stay more	Companions demonstrate	25	23
than one month achieve		improved ability to live
independent	living during	independently
the project	period,	Companions report improved	25	21
(re)gaining	independence	confidence in managing
and dignity.		tenancies and
		accommodation
		Companions report better	25	18
		ability to manage money
Not e —*this is	the number ofpeople for who we have documented data the		y have	achieved an outcome

				M	Unrestricted	Restricted	Restricted	Total	Total
				02:	Funds	Funds		2021	2020
					E		E		E
Income from:
Donations	and legacies				23,347			23,347	20,550
Charitable	activities
Grants and contracts					104,944		231,548	336,492	288,604
Other trading activities					302,942			302,942	278,623
Investments					22			22	397
			Total income		431,255		231,548	662,803	588,174
Ex enditure	on:
Raising funds				10	267,093			267,093	143,120
Charitable	activities
Operation ofthe		charity		10	116,120		170,263	286,383	324,172
		Total	expenditure		383,212		170,263	553,476	467,293
	Net incomel(expenditure)				48,043		61,285	109,328	120,881
Transfers between		funds			123,424	(	123,424 )
	Net	movement offunds			171,467	( 62,140 )		109,328	120,881
Reconciliation offunds
Total funds	brought	forward			718,638		157,314	875,952	755,071
	Total funds carried forward				890,106		95,174	985,280	875,952

			V)		Total		Total
			O2:		2021		2020
Fixed assets
Tangible assets			18		958,109		793,793
	Total fixed assets				958,109		793,793
Current assets
Debtors			19	26,332		8,358
Cash at bank and	in hand		20	250,086		340,613
Total current assets				276,418		348,970
Creditors: amounts	falling	due within
one year			21	( 33,361)		( 24,151 )
	Net current assets				243,057		324,819
Total assets less current liabilities					1,201,166		1,118,612
Creditors: amounts	falling	due after
more than one year			22	( 215,887 )		( 242,660 )
Total net assets or liabilities					985,280		875,952
Funds ofthe charit
Unrestricted income funds					890,106		718,638
Restricted income	funds				95,174		157,314
		Total funds			985,280		875,952

							2021	2020
							f	f
Cash flows from o eratin	activities
Net movement in funds							109,328	120,881
Depreciation							27,383	27,863
Deduct interest income shown in		investing		activities			(22)	(397)
Decrease (increase) in debtors							( 17,974 )	9,515
(Decrease) increase in creditors							9,210	(430 )
			Net cash from operating			activities	127,923	157,432
Cash flow from investin activities
Purchase oftangible fixed	assets						( 197,399 )	( 7,764 )
Sale of property, plant and equipment							5,700	55,000
Interest received							22	397
		Net cash		usedin investing		activities
Cash flow from financin	activities
Increase in long term loan
Repayment of borrowing							( 26,773 )	( 9,155 )
		Net cash		used in investing		activities
Increase (decrease) in cash	and cash		equivalents				( 90,527 )	195,910
Cash and cash equivalents	at start	of	year				340,613	144,702
	Cash	and cash		equivalents	at end ofyear		250,086	340,613

Analysis of income	Analysis of income
					Unrestricted	Restricted	Total	Total
					Funds E	Funds E	2021f	2020 E
6	Donations and legacies
	Regular and ad-hoc donations				23,347		23,347	20,550
					23,347		23 347	20,550
7	Charitable activities
	Income from rants
	SirJames Knott Trust							20,000
	The 1989Willan Charitable		Trust					10,000
	Good Things Foundation							4,250
	Nationwide Building Society		- Community					41,000
	Grant
	The Rank Foundation					35,195	35,195	21,535
	Northumbria Police							2,200
	Virgin Money Foundation	- Community						10,000
	Resilience Fund
	Homeless Link							10,000
	The Barbour Foundation							10,000
	Emmaus UK					100,000	100,000	9,829
	Lloyds Bank Foundation	for	England	&Wales		33,000	33,000
	Reaching Communities	England				53,000	53,000	70,000
	National Lottery Awards	for	All					10,000
	B&Q Foundation					5,000	5,000
	Freemasons (Emmaus	UK)			10,000		10,000
	Other small grants less	than	F2,000		872	5,353	6,225	2,550
	Government support Covid-19				43,340		43,340	45,000
	HMRC Job Retention Scheme				45,905		45,905	18,236
	Other income
	Other income				4,827		4,827	4,005
					104,944	231,548	336492	288,604
8	Other trading activities
	Charity shop				157,124		157,124	143,545
	Fun draising				199		199	3,604
	Housing benefit				145,619		145,619	131,475
					302,942		302 942	278,623

ysis of	incom	e continued
			Unrestricted	Restricted	Total		Total
			Funds E	Funds E	2021f		2020 E
Income	from	investments
Bank	interest		22			22	397
			22			22	397

Expenditure
		Direct Staff	Direct Other	Support	Total	Total
		Costs	Costs	Costs	2021	2020
						F
Raising funds
Charity shop		148,905	116,134	2,054	267,093	143,120
Charitable activities
Community	establishment	94,108	188,431	904	283,443	321,232
Governance	costs		2,940		2,940	2,940
Total resources expended		243,012	307,505	2,958	553 476	467,293

2021	2020
f	F
3,865	3,865
3,865	3,865

					2021f	2020f
Independent	examiner's		fees for reporting	on the accounts	1,600	1,600
Other accountancy		services paid to the examiner			2,499	2,260
					4,099	3,860

nalysis ofstaff costs	and the cos	t of key	management personn	el
				2021	2020
				f	f
Salaries and wages				221,171	175,001
Social security costs				17,592	13,784
Pension costs (defined	contribution	pension	plan)	4,250	3,362
				243,013	192,147

				2021	2020
The parts of	the charity	in which the employee's	work	Number	Number
Community	Operations			5.0	5.0
Generation	of Funds			3.0	3.0
				8.0	8.0

			Motor	Leasehold	Fixtures	Freehold	Total
			vehicles	property	fittings and	property
18	Tangible fixed assets		F	F	equipment f
	Cost
	Balance brought	forward	20,450	20,777	54,635	800,918	896,780
	Additions		27,399			170,000	197,399
	Disposals		( 5,700 )				( 5,700 )
	Balance carried	forward	42,149	20,777	54,635	97D,918	1 088 479
	Depreciation
	Basis		RB	SL	SL	SL
	Rate		25%	16.7%	16.7%	2%
	Balance brought	forward	8,978	20,777	25,178	48,054	102,987
	Depreciation charge for year		6,292		8,357	17,434	32,083
	Disposals		(4,700 )				( 4,700 )
	Balance carried	forward	10,570	20,777	33,535	65,488	130370
	Net book value
	Brought forward		11,472		29,457	752,864	793 793
	Carried forward		31,579		21,1DD	905,430	958 1DD

Debtors and prep	ayments (receivable	within 1 year)
			2021	2020
				F
Trade debtors			1,354	555
Prepayments			19,292	4,067
Other debtors			5,686	3,736
			26,332	8,358
Cash at bank and	in hand
			2021	2020
				F
Cash at bank and	in hand		250,086	340,613
			250,086	340,613
Creditors and accruals (payable within		1 year)
			2021	2020
Sundry creditors			3,440	3,778
Accruals			2,940	2,940
Loan			16,333	16,333
Deferred income
The Ridley Family Trust			5,000
Screwfix Foundation			5,000
Other creditors			648	1,101
			33,361	24,151

redito	rs a	nd accruals (payable after mo	re than 1 year)
			2021	2020
			F
Long	term	loan	215,887	242,660
			215,887	242,660

		2021	2020
			F
Between 2 and 5years		65,332	65,332
After 5	years	150,555	177,328
		215,887	242,660
Within	1 year	16,333	16,333
		232,220	258,993

At 30June 2019the charity had annual commitmen	ts under non-cancellable operat	ing leases
	2021	2020
Expiry date:
Within one year	14,250	14,250
Between one and five years	57,000	57,000
Greater than five years	14,250	28,500
	85,500	99,750

					Fund				Fund
					balances				balances
					brought	Incoming	Resources		carried
					forward	resources	expended	Transfers	forward
Unrestricted		funds			E		F	F	F
General	unrestricted		fund		648,638	431,255	( 383,212 )	193,424	890,106
Designated		fund
Purchase		of property			70,000			( 70,000 )
				Totals	718,638	431,255	( 383,212 )	123,424	890,106

Analysis of movemen	t	in restricted	funds
			Fund				Fund
			balances				balances
			brought	Incoming	Resources	Allowable	carried
Restricted funds			forward	resources	expended F	transfers	forward f
Emmaus UK			338	100,167	(505)	( 100,000 )
Emmaus CTF				2,234	(787)		1,447
The Barbour Foundation			8,407		(74)	( 8,333 )
RWHA Charity Fund			1,650		(1,650 )
SirJames Knott Trust			7,370		(7,370 )
Good Things Foundation			3,442		(2,587 )		856
Nationwide Building Society-			22,062		(7,803 )		14,258
Community Grant
The Rank Foundation			14,342	2,670	( 15,253 )		1,759
The Rank Foundation	-	DCMS		20,000	( 20,000 )
				12,525	(6,264 )		6,261
The Rank Foundation	-	A Scullion
Hadrian Trust			33		(33)
Emmaus Base			1,721		(753)		968
Northumbria Police			2,200		(2,200 )
Virgin Money Foundation-			7,598		(7,598 )
Community Resilience		Fund
Homeless Link			9,154		(9,154 )
Neighbourly Community		Fund	400				400
Lloyds Bank Foundation			(3)	33,000	( 32,997 )
Big Lottery (Awards for		All)	5,701		( 5,701 )
VMF - Ripple Fund - Social			47		(47 )
Enterprises
Reaching Communities			67,190	53,000	(40,067 )	(15,091 )	65,031
Clarion			4,285		(1,530 )		2,755
Emmaus UK - KCS			1,377	1,012	(2,389 )
Community Foundation				1,440			1,440
B&Q Foundation				5,000	(5,000 )
Ground works				500	(500 )
		Totals	157,313	231,548	( 170,263 )	( 123,424 )	95,174


				Reason for	transfer			Amount
Between unrestricted		and		Unrestricted	funds allocated for the purchase		ofa	70,000
designated	funds			property.
Between unrestricted		and		Value offixed assets (vehicles		and property)	purchased	123,424
restricted	funds			by restricted	funds transferred	to unrestricted	funds to be
				depreciated	over future years.
Analysis	of net assets between			funds
					Unrestricted	Restricted	Total	Total
					Funds	Funds	2021f	2020 f.
Tangible	fixed assets				958,109		958,109	793,793
Cash at	bank and	in hand			154,912	95,174	250,086	340,613
Other net current		assets/(liabilities)			(7,029 )		( 7,029 )	( 15,794 )
Long term assets/(liabilities)					( 215,887 )		( 215,887 )	( 242,660 )
					890,106	95,174	985280	875,952
Financial	Instruments Note						2021	2020
								F
Carrying	amount	offinancial		assets
Measured at amortised			cost				7,040	4,291
Carrying	amount	offinancial		liabilities
Measured at amortised			cost				219,326	246,437