**EMMAUS NORTH EAST** (A company limited by guarantee) **REPORT AND FINANCIAL STATEMENTS For the year ended 30 June 2025** **Charity Number 1131408 Company Number 06820441** 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 ## **EMMAUS NORTH EAST** (A company limited by guarantee) ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES** For the year ended 30 June 2025 I report on the financial statements of Emmaus North East for the year ended 30 June 2025, which are set out on pages 26 to 39. ## **Respective responsibilities of Trustees and Examiner** The Charity's Trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a Fellow of the Association of Charity Independent Examiners. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and to state whether particular matters have come to my attention. ## **Basis of independent examiner's statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the ## **Independent examiner's statement** In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: accounting records were not kept in accordance with section 386 of the Companies Act 2006; or - the accounts do not accord with such records; or - the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or the accounts have not been prepared in accordance with the Charities SORP (FRS102). I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Jim Dodds FCIE 33 The Glebe Morpeth NE61 6HW Date: 25 ## **EMMAUS NORTH EAST** (A company limited by guarantee) ## **STATEMENT OF FINANCIAL ACTIVITIES** (INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT) For the year ended 30 June 2025 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Income from:
Donations and legacies 6 20,987 - 20,987 55,249
Charitable activities
Grants and contracts 7 137,845 154,192 292,037 389,028
Other trading activities 8 571,977 - 571,977 410,544
Investments 9 40 - 40 -
Total income 730,849 154,192 885,041 854,821
Expenditure on:
Raising funds 10 12,558 - 12,558 17,250
Charity shops trading cost 11 316,339 - 316,339 345,454
Charitable activities
Operation of the charity 12 335,309 211,693 547,002 420,203
Total expenditure 664,206 211,693 875,899 782,907
Net income/(expenditure) and net
66,643 ( 57,501 ) 9,142 71,914
movement of funds
Reconciliation of funds
Total funds brought forward 777,534 80,328 857,862 785,948
Total funds carried forward 844,177 22,827 867,004 857,862
Notes
**----- End of picture text -----**
The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities The notes on pages 29 to 39 form an integral part of these accounts. 26 Charity Number 1131408 Company Number 06820441 ## **EMMAUS NORTH EAST** (A company limited by guarantee) ## **BALANCE SHEET** As at 30 June 2025 **----- Start of picture text -----**
Total Total
2025 2024
£ £ £ £
Fixed assets
Tangible assets 20 906,306 925,400
Total fixed assets 906,306 925,400
Current assets
Debtors 21 78,032 130,581
Cash at bank and in hand 22 139,865 39,215
Total current assets 217,897 169,796
Creditors: amounts falling due within
one year 23 ( 76,083 ) ( 61,449 )
Net current assets 141,814 108,347
Total assets less current liabilities 1,048,120 1,033,747
Creditors: amounts falling due after
more than one year 24 ( 181,116 ) ( 175,885 )
Total net assets or liabilities 867,004 857,862
Funds of the charity
Unrestricted income funds 145,844 777,534
Designated income funds 698,333
Restricted income funds 22,827 80,328
Total funds 867,004 857,862
Notes
**----- End of picture text -----**
The company was entitled to an exemption from audit under s477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with the respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP. The notes on pages 29 to 39 form an integral part of these accounts. These financial statements were approved by the Board on: and are signed on its behalf by: Jonathan Rook FCA Treasurer 27 Charity Number 1131408 Company Number 06820441 ## **EMMAUS NORTH EAST** (A company limited by guarantee) ## **STATEMENT OF CASH FLOWS** For the year ended 30 June 2025 **----- Start of picture text -----**
2025 2024
£ £
Cash flows from operating activities
Net income/(expenditure) for the reporting period 9,142 71,914
Depreciation charges 45,394 42,250
Investment income ( 40 ) -
Loss/(profit) on the sale of fixed assets 1,053 -
Decrease in debtors 52,549 ( 104,414 )
Increase in creditors 26,602 19,141
Net cash from operating activities 134,700 28,891
Cash flow from investing activities
Purchase of property, plant and equipment ( 29,603 ) ( 11,971 )
Proceeds from the sale of property, plant and equipment 2,250 -
Interest received 40 -
Net cash used in investing activities ( 27,313 ) ( 11,971 )
Cash flow from financing activities
Cash inflows from new borrowing 25,001 -
Repayment of borrowing ( 19,113 ) ( 26,200 )
Net cash used in financing activities 5,888 ( 26,200 )
Increase in cash and cash equivalents 100,650 ( 9,280 )
Cash and cash equivalents at start of year 39,215 48,495
Cash and cash equivalents at end of year 139,865 39,215
Notes
**----- End of picture text -----**
The notes on pages 29 to 39 form an integral part of these accounts. 28 ## **EMMAUS NORTH EAST** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 30 June 2025 ## 1 **Accounting Policies** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## 2 **Basis of accounting** ## 2.1 **Basis of preparation** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement 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) (effective 1 January 2019) � Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. Emmaus North East meets the definition of a public benefit entity under FRS 102. ## 2.2 **Preparation of the accounts on a going concern basis** The charity reported unrestricted funds at the year end of £844,177, and have already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern. ## 3 **Income** ## 3.1 **Recognition of income** Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability. ## 3.2 **Offsetting** There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102. ## 3.3 **Grants and donations** Income from government and other grants, whether �capital�grants or �revenue�grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met. 29 ## **EMMAUS NORTH EAST** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 30 June 2025 ## 3.4 **Donated goods and services** Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA. ## 3.5 **Volunteer help** The value of volunteer help received is not included in the accounts but is described in the Trustees' Annual Report. ## 3.6 **Interest receivable** Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. ## 3.7 **Income from membership subscriptions** Membership subscriptions received in the nature of a gift are recognised in donations and legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. ## 3.8 **Investment gains and losses** This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. ## 3.9 **Fund accounting** Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the Trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. ## 4 **Expenditure and liabilities** ## 4.1 **Liability recognition** Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. 30 ## **EMMAUS NORTH EAST** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 30 June 2025 ## 4.2 **Charitable activities** Expenditure on charitable activities includes the costs of supporting companions with independent living and employment to combat homelessness and other activities undertaken to further the purposes of the charity and their associated support costs. ## 4.3 **Governance and support costs** Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. ## 4.4 **Irrecoverable VAT** Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## 4.5 **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts. ## 4.6 **Provisions for liabilities** A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. ## 5 **Assets** ## 5.1 **Tangible fixed assets for use by the charity** Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis, the charity does not currently have any tangible fixed Freehold property Straight line over 50 years Property improvements Straight line over 6 years Fixtures and fittings Straight line over 6 years Motor vehicles Reducing balance 25% pa 31 ## **EMMAUS NORTH EAST** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 30 June 2025 |**Analysis of income**
6
**Donations and legacies**
7
**Charitable activities**
Income from grants
Emmaus UK
Other income
Income from contracts
Drummond Central
Donations - Emmaus UK
The Barbour Foundation
Ringtons Fund
The Hobson Charity
The Rothley Trust
Durham County Council SHAP
Lloyds Bank Foundation for England & Wales
Riverside Foundation
Legacy - Olive Rourke
Northern Gas Networks
Tyne and Wear Community Foundation Know
Your Neighbourhood Fund
The Bernicia Foundation
The National Lottery
The Pattinson Estate Agent Fund
The Platten Family Fund
Sport England
The Albert Gubay Charitable Foundation
Newcastle Building Society Community Fund
South Tyneside Council WTAW
The Albert Hunt Trust
HMRC Gift Aid
The Sackler Trust
Donations
South Tyneside Council|Unrestricted
Funds
£
6,496
6,916
2,000
-
-
5,575
20,987
-
25,000
-
-
4,525
-
-
-
7,000
-
15,000
-
-
-
-
-
10,000
-
12,547
58,398
5,375
137,845|Restricted
Funds
£
-
-
-
-
-
-
-
29,001
-
-
-
-
-
83,776
-
-
-
-
3,827
-
1,000
1,000
-
-
35,588
-
-
-
154,192|**Total**
**2025**
**£**
**6,496**
**6,916**
**2,000**
**-**
**-**
**5,575**
**20,987**
**29,001**
**25,000**
**-**
**-**
**4,525**
**-**
**83,776**
**-**
**7,000**
**-**
**15,000**
**3,827**
**-**
**1,000**
**1,000**
**-**
**10,000**
**35,588**
**12,547**
**58,398**
**5,375**
**292,037**|Total
2024
£
26,030
6,276
-
6,000
16,144
799
55,249
39,886
25,000
4,887
5,000
2,765
9,960
17,484
60,000
7,000
9,900
12,000
2,173
75,000
-
1,000
5,000
-
105,453
6,520
-
-
389,028| |---|---|---|---|---| 32 ## **EMMAUS NORTH EAST** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 30 June 2025 ## **Analysis of income** continued |8
**Other trading activities**
Charity shop sales
Online sales
House clearances
Housing benefit
Rental income
9
**Income from investments**
Bank interest|Unrestricted
Funds
£
239,254
33,806
22,094
274,619
2,204
571,977
40
40|Restricted
Funds
£
-
-
-
-
-
-
-
-|**Total**
**2025**
**£**
**239,254**
**33,806**
**22,094**
**274,619**
**2,204**
**571,977**
**40**
**40**|Total
2024
£
202,069
8,926
3,427
195,392
730
410,544
-
-| |---|---|---|---|---| Income was £885,041 (2024: £854,821) of which £730,849 was unrestricted or designated (2024: £756,901) and £154,192 was restricted (2024: £97,920). ## **Analysis of expenditure on raising funds** |10 **Raising funds**
11 **Charity shops trading cost**
Cost of sales
Incurred seeking grants
Direct costs
Support costs
Staff salaries|Unrestricted
Funds
£
12,558
12,558
142,848
141,243
20,636
11,612
316,339|Restricted
Funds
£
-
-
-
-
-
-
-|**Total**
**2025**
**£**
**12,558**
**12,558**
**142,848**
**141,243**
**20,636**
**11,612**
**316,339**|Total
2024
£
17,250
17,250
155,135
151,568
24,531
14,220
345,454| |---|---|---|---|---| Expenditure on raising funds was £316,339 (2024: £251,445 ) of which £316,339 was unrestricted or designated (2024: £216,650 ) and £0 was restricted (2024: £34,795 ). 33 ## **EMMAUS NORTH EAST** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 30 June 2025 ## **Analysis of expenditure on charitable activities** |12|**_Charitable activities_**
Direct costs
Returned funds
Support costs
Governance costs
Insurance
Independent examiner's fees for reporting on
the accounts
Bank charges and interest
Depreciation
Office costs
Subscriptions
Vehicle costs
Professional fees
Volunteer expenses
Adverting and marketing
Staff salaries
Companion costs
Rent and rates
Utilities
Other establishment costs
Small equipment
Repairs and renewals
Staff other costs|Unrestricted
Funds
£
66,365
27,140
412
64,247
10,288
10,183
29,792
909
10,051
2,455
2,804
25,472
-
5,792
46,447
8,866
10,971
10,315
2,800
335,309|Restricted
Funds
£
145,601
6,391
15
17,991
4,179
2,608
3,849
2,692
18,339
-
587
1,582
-
6,591
-
-
1,268
-
-
211,693|**Total**
**2025**
**£**
**211,966**
**33,531**
**427**
**82,238**
**14,467**
**12,791**
**33,641**
**3,601**
**28,390**
**2,455**
**3,391**
**27,054**
**-**
**12,383**
**46,447**
**8,866**
**12,239**
**10,315**
**2,800**
**547,002**|Total
2024
£
119,192
10,139
619
96,068
6,742
14,825
40,059
1,957
15,902
2,209
3,919
29,969
9,200
6,564
42,250
421
9,898
7,600
2,670
420,203| |---|---|---|---|---|---| Expenditure on charitable activities was £547,002 (2024: £399,781 ) of which £335,309 was unrestricted or designated (2024: £310,649 ) and £211,693 was restricted (2024: £89,132 ). ## 13 **Fees for examination of the accounts** |Independent examiner's fees for reporting on the accounts
Other accountancy services paid to the examiner|**2025**
**£**
**1,400**
**1,400**
**2,800**|2024
£
1,335
1,335
2,670| |---|---|---| 34 ## **EMMAUS NORTH EAST** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 30 June 2025 ## 14 **Analysis of staff costs and the cost of key management personnel** |Pension costs (defined contribution pension plan)
Salaries and wages
Social security costs|**2025**
**£**
**315,935**
**32,888**
**5,991**
**354,814**|2024
£
247,467
23,427
4,629
275,523| |---|---|---| One employee received remuneration between £70,000 and £80,000 (2024: one) The key management personnel of the charity, comprise the Trustees and the CEO. The total employee benefits of the key management personnel of the charity were £74,760 (2024:£71,205). ## 15 **Staff numbers** The average monthly head count was 16 staff (2024: 9 staff) and the average monthly number of full-time equivalent employees during the year were as follows: |Community operations
The parts of the charity in which the employee's work
Generation of funds|**2025**
**Number**
**10.0**
**4.8**
**14.8**|2024
Number
3.5
4.8
8.3| |---|---|---| ## 16 **Transactions with Trustees** None of the Trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity. ## **Trustees' expenses** No Trustee expenses have been incurred in the year. ## **Transaction(s) with related parties** There have been no related party transactions in the reporting period. ## 17 **Defined contribution pension scheme** The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The employer's pension costs represent contributions payable by the charity to the fund and amount to £5,991 (2024: £4,629). There was £1,264 outstanding as at 30 June 2025 (2024: £1,190). ## 18 **Corporation Taxation** The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives. 35 ## **EMMAUS NORTH EAST** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 30 June 2025 ## 19 **Volunteer time** The Charity places a great value on the contributions that volunteers made to the organisation. Over the course of the year, we benefitted greatly not only from the considerable time, energy and expertise given by the Board of Trustees and the companions but other volunteers as well. Companions work for at least 40 hours each week within the Charity's commercial and social enterprises, mainly retail. The average number of companions with the Charity during the year was 17. Other volunteers spend time on specific projects and events. Volunteers time was donated by 7 individuals during 2024/25 , offering in the region of 5,800 hours. |20 **Tangible fixed assets**
**Cost**
Balance brought forward
Additions
Disposals
**Balance carried forward**
**Depreciation**
Basis
Rate
Balance brought forward
Depreciation charge for year
Disposals
**Balance carried forward**
**Net book value**
**Brought forward**
**Carried forward**|**Motor**
**Property**
**vehicles**
**improvements **
**£**
**£**
42,149
96,750
21,229
-
( 14,750 )
-
48,628
96,750
RB
SL
25%
17%
28,828
49,584
4,483
12,663
( 11,447 )
-
21,864
62,247
13,321
47,166
26,764
34,503|**Fixtures**
**fittings and**
**equipment**
**£**
72,844
8,374
-
81,218
SL
17%
55,107
8,830
-
63,937
17,737
17,281|**Freehold**
**Property**
**£**
970,918
-
-
970,918
SL
2%
123,742
19,418
-
143,160
847,176
827,758|**Total**
**£**
**1,182,661**
**29,603**
**( 14,750 )**
**1,197,514**
**257,261**
**45,394**
**( 11,447 )**
**291,208**
**925,400**
**906,306**| |---|---|---|---|---| ## 21 **Debtors and prepayments (receivable within 1 year)** |Trade debtors
Prepayments
Other debtors|**2025**
**£**
**33,278**
**28,032**
**16,722**
**78,032**|2024
£
93,456
24,716
12,409
130,581| |---|---|---| 22 **Cash at bank and in hand** |Cash at bank and in hand|**2025**
**£**
**139,865**
**139,865**|2024
£
39,215
39,215| |---|---|---| 36 ## **EMMAUS NORTH EAST** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 30 June 2025 ## 23 **Creditors and accruals (payable within 1 year)** |Loan
Deferred income
Pension
Trade creditors
Taxation and social security
Other creditors
Independent examination of accounts
Accruals|**2025**
**£**
**24,825**
**8,353**
**4,714**
**26,857**
**1,264**
**2,800**
**7,270**
**76,083**|2024
£
21,750
5,997
3,642
26,200
1,190
2,670
-
61,449| |---|---|---| ## 24 **Creditors and accruals (payable after more than 1 year)** |Long term loan|**2025**
**£**
**181,116**
**181,116**|2024
£
175,885
175,885| |---|---|---| The loan is subject to interest at 4% and is secured on the company's property at Stanhope Road. Included within the loan is an amount of £210,000 repayable by instalments over 25 years commencing 30 June 2018, an amount of £79,093 repayable by instalments over 5 years commencing January 2019 and a further amount of £25,001 subject to interest at £3.5% above the base rate of the Bank of England repayable by instalments over 9 years commencing March 2026. |After 5 years
Between 2 and 5 years
Within 1 year|**2025**
**£**
67,108
114,008
**181,116**
**26,857**
207,973|2024
£
69,800
106,085
175,885
26,200
202,085| |---|---|---| ## 25 **Operating lease commitments** At 30 June 2022 the charity had annual commitments under non-cancellable operating leases as follows: |Expiry date
Between one and five years
Within one year|**2025**
**£**
**35,200**
**32,825**
**68,025**|2024
£
35,200
68,025
103,225| |---|---|---| 37 (A company limited by guarantee) ## **EMMAUS NORTH EAST** ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 30 June 2025 ## 26 **Events after the end of the reporting period** No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period. ## 27 **Analysis of charitable funds** ## **Analysis of movements in unrestricted funds** |**Unrestricted funds**
General unrestricted fund
Designated funds
Capital Fund
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
777,534
-
777,534|**Incoming**
**resources**
£
730,849
-
730,849|**Resources**
**expended**
£
( 664,206 )
-
( 664,206 )|**Transfers**
£
( 698,333 )
698,333
-|**Fund**
**balances**
**carried**
**forward**
**£**
**145,844**
**698,333**
**844,177**| |---|---|---|---|---|---| ## **Purpose of unrestricted funds** General unrestricted fund The 'free reserves' after allowing for designated funds Designated Fund Capital Fund The current value of designated funds invested in tangible fixed assets.less long term loans. ## **Analysis of movement in restricted funds** |**Restricted funds**
Emmaus UK
Newcastle Building Society
Community Fund
Ringtons Fund
Sport England
South Tyneside Council WTAW
The Albert Gubay Charitable
Foundation
The Bernicia Foundation
The Hobson Charity
The Pattinson Estate Agent Fund
The Platten Family Fund
The Rothley Trust
Tyne and Wear Community
Foundation Know Your
Neighbourhood Fund
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
-
4,637
4,143
9,960
-
50,304
6,734
-
-
4,550
-
-
80,328|**Incoming**
**resources**
£
29,001
-
-
-
83,776
-
-
3,827
1,000
-
1,000
35,588
154,192|**Resources**
**expended**
£
( 29,001 )
( 4,452 )
( 1,086 )
( 4,853 )
( 75,110 )
( 44,990 )
( 6,734 )
( 4,177 )
( 152 )
( 4,550 )
( 1,000 )
( 35,588 )
( 211,693 )|**Transfers**
£
-
-
-
-
-
-
-
-
-
-
-
-
-|**Fund**
**balances**
**carried**
**forward**
**£**
**-**
**185**
**3,057**
**5,107**
**8,666**
**5,314**
**-**
**( 350 )**
**848**
**-**
**-**
**-**
**22,827**| |---|---|---|---|---|---| 38 (A company limited by guarantee) ## **EMMAUS NORTH EAST** ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 30 June 2025 ## 27 **Analysis of charitable funds** continued ## **Purpose of restricted funds** Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor. Emmaus UK Newcastle Building Society Community Fund Ringtons Fund Sport England South Tyneside Council WTAW The Albert Gubay Charitable Foundation The Bernicia Foundation The Hobson Charity The Pattinson Estate Agent Fund The Platten Family Fund The Rothley Trust Tyne and Wear Community Foundation Know Your Neighbourhood Fund To contribute to the area managers salary. To improve companions mental and emotional wellbeing, capacity for independent living and to directly reach 45 companions. To support companions who have left the community. To be use for cycles, equipment and trip and £960 for professional fees of cycling instructors. To support people into volunteering opportunities with Emmaus North East with a particular focus on people facing social isolation and chronic loneliness. To provide safe housing for 6 survivors of domestic violence. Furniture, alarm and security features, staff costs, moving on starter pack and personal support fund. To extend the community activator work into Northumberland and recruiting a retail assistant. Refurbishment of two women only apartments. To support former companions. To enable companions to gain formal City and Guilds type accreditations. To contribute towards building security by installing CCTV. To support economically inactive people into support, work experience, training and employment improving their employability prospects. ## 28 **Analysis of net assets between funds 2025** |Long term assets/(liabilities)
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
**nalysis of net assets between funds 2024**
Tangible fixed assets
Long term assets/(liabilities)
Cash at bank and in hand
Other net current assets/(liabilities)|Funds
£
-
117,038
28,806
-
145,844
Funds
£
925,400
18,887
9,132
( 175,885 )
777,534
Unrestricted
Unrestricted|Designated
Funds
£
906,306
-
( 26,857 )
( 181,116 )
698,333
Designated
Funds
£
-
-
-
-
-|Restricted
Funds
£
-
22,827
-
-
22,827
Restricted
Funds
£
-
20,328
60,000
-
80,328|**Total**
**2025**
**£**
**906,306**
**139,865**
**1,949**
**( 181,116 )**
**867,004**
**Total**
**2024**
**£**
**925,400**
**39,215**
**69,132**
**( 175,885 )**
**857,862**| |---|---|---|---|---| ## **Analysis of net assets between funds 2024** 39