Environmental & Management Solutions Ltd
(A company limited by guarantee)
UNAUDrrED
TRusfEES' REPORT AND FINANCIAL sfATEMEpirs
FOR THE YEAR ENDED 31￿ MARCH 2024

Environmental & Management Solutions Ltd
(A company limited by guarantee)
coTrrrETrtrs
Page
Reference and administrative details of the Company, its Trustees and advisers
Chair and Chief Executives reports
Trustees, report
6-11
Independent examinerfs report
12
ststement of finanaal activities
13
Balance sheet
14
Notes to the finanaal statements
15-23
Page12

Environmental & Management Solutions Ltd
(A company limited by guarantee)
Trustees
Diana Lyn North, Chair
Joanne Scholes
Marcus Jon Hoggarth
Dr Juma Khudonazarov
Caroline East
Andrew Acum
Francis Ahiakpa
Company registered number
06978334
(Jarity registered number
01132419
Registered office
Unit E
Preston Road Village Centre
Hull
East Yorkshire
HU9 3QB
Company secretary
Janet Boyd
Accountsnts
Turpin Accounting Services
Bld 56 Cubaroo, Cirrus Way
Humber Enterprise Park
Brough
East Yorkshire
HU15 IXW
Page13

Environmental & Management Solutions Ltd
(A company limited by guarantee)
Chairfs Report
Welcome to our annual report for 202312024.
We have had another successful year during whith our small team of permanent stsff and
volunteers have worked really hard to increase our reach to residents in need by more than 15 % .
Our three community food shops, cooking on a budget teaching, supply of ready meals to
individuals and community groups, plus our gardening activities, have all continued at pace.
Our corporate and individual volunteers have been an irwaluable resour￿ to k￿p our services
running and to complete speafic projects.
This year we had the opportunity to occupy an 'unloved' building nearby at minimal cost. Using
small grants and vOlunt￿r time, we have transfonned the space into offices and a shop area.
We will be moving into this in the coming months.
We continue to be very focussed in our activities around food and growing. We have worked well
in pathership wtth other charities, volUnt￿rS and companies over the year. This has allowed us
to keep our costs to a minimum and gain maximum impact. Finanaally, the last year has been
quite positive, considering the challenges in obtsining grants to k￿p existing projects going. We
had an income defiat of £15,876, which was covered by our reserves.
Looking to the fvture, we have a strategic review planned using grant-funded outside support.
Moving to our new premises will reduce our costs. We will also maintain our focus on existing
projects and continue our search for grants and corpordte SI*￿SorShip to enable us to continue
serving the local community.
Finally, a big thank you to the EMS team, l(xal companies and the trustee team for another solid
year.
Diana North
Chair, EMS Ltd
Page14

Environmental & Management Solutions Ltd
(A company Ilmited by guarant88)
Chief Executive's Report
Iys been another busy year for us and the EMS Team have worked exceptionally hard to keep all
our services fully operational in addition to some seasonal projects.
Our afft)rdable food shop continues to run in three locations working with thousands of residents
visiting per year.
Over the course of this finanaal year, we supported over 104,000 residents as part of our food
related servi￿. We also continued to expand our community gardening projects with funding
from Friends of the Earth (Postcode Gardener) to develop an outdoor classr¢)om at Henry Cooper
Park, north Hull.
We continue to deliver our much sought after cooking on a budget sessions. We hosted the
sessions in 12 of the 21 area wards in Hull.
A spedal thank you to our dedicated volunt&rs Garyi Kirsti, Julie, Nick, Steve, Mike and Regi
along with those who have given their time to help at our allotrnent sites, During 2023 - 24 they
have amassed over 5400 hours betW￿n them.
Uslng a number of grants and income from the sale of the meals, we contlnue to deliver our
ready meals project. We have also worked with several community groups to deliver meals for
lunch clubs. The aim of the clubs is to get residents to socialise more in a warm space sharing
a hot meal. This proved to be a very necessary resource during the winter months.
Finally, I would a150 like to tske this opportunity to issue a hearfrfelt thank you to the EMS Trustees
and my Chalr Diana for their fantsstlc support, along wlth my very hard-worklng staff team who
rose to every challenge put before them.
Jan Boyd
CEO, EMS Ltd
Page15

Environmental & Management Solutions Ltd
(A company Ilmited by guarantee)
Trustees. Report
For the Year Ended 31st March 2024
The Trustees present their annual report together with the finanaal statements of the
Environmental & Management Solutions Limited for the period 01 April 2023 to 31 Marth 2024.
The Annual report serves the purposes of both a Trustees, report and a directors, report under
company law. The Trustees confirm that the Annual report and financial ststements of the
charitable company comply with the current statutory requirements, the requirements of the
charitsble companvs goveming document and the provisions of the Ststement of Recommended
Prattice (SORP) applicable to charities preparing their accounts in accordan￿ with the Financial
Reporting Stsndard applicable in the UK and Republic of Ireland (FRS102).
Since the Company qualifies as small under section 382 of the Companies Act 2006 the Strategic
report required of medium and large companies under the Companies Act 2006 (strategic Report
and Directors, Report) Regulations 2013 has been omitted.
Objectives and activities
a. Policies and objectives
The principal objectives of the charitsble company are to assist, promote, encourage and secure
the regeneration of all aspects of the city of Kingston upon Hull, the East Riding of Yorkshire and
North East Lincolnshire (The Area) for the benefit of its community by all or any of the following
charitable means:
a) The conservation and protection of the physical and natural environment via the promotion
of recycling and other waste management issues.
b) To advance the education of the public, particularfy young people through schools, in the
conservation, protection and improvement of the physical environment.
c) The promotion of healthy lifestyles and the provision of activities on the same.
d) The promotion of public safety and prevention of crime and anti-social behaviour. The
provision of advi￿ on the same.
e) The delivery of housing support ServI￿S in cases of charitable need (but not limited to advice
on budgeting and debt management). assistance with beneftt claims; maintsining the
security of dwellings; assisting with disputes with neighbours and general counselling and
advice (either alone or with community and partners to ensure that people living in the area
have decent, stable and well managed homes).
The holding of exhibitions, meetings, lectures, classes, seminars and courses, either alone
or in partnership with community and local partners, to assist with the fulfilment of all or any
of the above charitsble objectives within the area.
g) The relief of unemployment by providing help and advice, information, technical assistsnce,
business advi￿ or consultancy in order to provide training and employment opportunities
for unemployed people.
h) The provision of advisory and counselling services in case of charitable need.
Page16

Envlronmental & Management Solutlons Ltd
(A company limited by guarantee)
Trustees. Report (continued)
For the Year Ended 31st March 2024
In setting objectives and planning for activities, the Trustees have given due consideration to
general guidan￿ published by the Charity Commission relating to public benefit, induding the
guidance 'Public benefit.. running a charity,.
b. Achievements and perforniance
a) Main achievements and perf0mlan￿ of the Charitable Group
We work with residents, community groups and local businesses to alleviats food and fuel
poverty.
Our seNices operate under the following company objectives:
Growing: Developlng communlty allotmentsi growlng spaces and edlble gardens
Eneryy: Offer a range of practical energy saving equipment, support and advlce so residents
can save money on thelr fuel bills.
Food: The Hull Cornmunlty Shops (HCS) a project turnlng surplus produ￿ from
supermart(ets/suppliers into affordable food for residents in food poverty.
Cooklng on a Budget sessions. working with residents to improve their cooking skills in a social
setting.
Freedom Food Project: cooking nutritious ready meals for up to a famlly of four and dellvered to
community fridges located around Hull.
Nature: Homes to Roost, buildlng blrdlbat boxes and bug hotels with schools, community groups
and residential homes. Biodiversity education In schools including tree planting.
Working with partner organisations, residents and community groups to develop effective
projects that effect change.
Actlvely recruiting and worklng wlth volunteer5 wlth varlous abllltles on a range of growing and
food-based projects to increase their self-confidence, health and general well-being.
The Facts:
We have supported over 14,000 more residents during 2023-24 than in 2022-23, fuelled by
the cost-of-living crisls.
To meet an increase in demand, we continue to run our affordable food project, the Hull
Community Shop (HCS), at three locations throughout the city.
We have also increased the number of community fridges and drop-off locations for our fresh
ready meals servi￿. We now have fridges or meal deliveries at 12 different locations.
Page17

Environmental & Management Solutions Ltd
(A company limited by guarantee)
Trustees. Report (continued)
For the Year Ended 31st March 2024
We have gotten more residents and young people growing by increasing the number of
community allotments we have around the iity in partnership with Hull Cty Council and
primary schools.
Delivered a number of family focused events throughout the year with food at the heart of
them, induding our very popular cooking on a budget sessions.
Hosted Pizzas for Easter, giving away 250 pizza kits for families to make at home.
During the winter months we managed to reduce the cost of our ready meals to £2 with grant
funding, and offered a range of energy effiaency advice to help redu￿ residents, energy bills.
We have worked with 39 pathers, who without their support we could not deliver our SeN1￿5.
The
Flgures:
com
arisons
Read
meals
icked u
Volunteer hours donated
anisations en
ed with
lus food collection5
Visitors to The Hull Communi
Residents su
rted
(year
year
2023 - 24
2022- 23
residents
39
39
Sho
EMS Ltd Is a member of the followlng networkslorganisatlons.
Forum
Federation of Small Businesses
Humberslde Occupational Health & Safety Forum
amber of Commerce
Directory of Social Change
Yorkshire & Humber Regional Forum for Voluntary Organisations
Business in the Community
Food 4 Hull
Volce and Influentr Partnership
Sustalnable Food Clty Hull
Independent Food Aid Network
Food Insecurity Network
We are worklng In Partnershlp wlth:
Cranswick PLC
Soanes Poultry Limited
Aunt Bessie's
The Freedom Communty Trust
Probe (Hull) Limited
My Neighbourly
Fareshare
A number of supermarkets
Hull City Council
Community organisations located throughout Hull.
Page18

Environmental & Management Solutions Ltd
(A company Ilmfted by guarantee)
Trustees. Report (continu￿)
For the Year Ended 31st March 2024
Financial review
a) Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the
Company has adequate resour￿5 to continue in operational existence for the foreseeable
future. For this reason, they continue to adopt the going con￿rn basis in preparing the
financial ststements. Futher details regarding the adoption of the going concern basis
can be found in the accounting poliaes.
b) Reserves policy
The directors, as a commitment to good governan￿, have estsblished a reserves policy
whereby they wish to see the unrestricted fvnds not committed or invested in tangible
fixed assets (the free reserves) held by the charity to be at least £108,000. At this level
the directors feel that they would be able to continue the current activities of the charlty
for a minlmum of 6 months in the event of any significant drop in funding.
Reserves are reviewed at every board meetlng.
c) Prlncipal funding sources for the organlsatlon:
Hull City Counal
The National Lottery Communty Fund
Power to Change
Freedom Communlty Trust
EMS Activlties (Self-generated income):
Affordable Food Shop
Freedom Ready Meals
Structurei governance and management.
a) Constitution
Envlronmental & Management Solutions Limited is registered as a charitable company
limited by guarantee and was set up by a Trust deed.
b) Methods of appointment or election of Trustees
The management of the Company is the responsibilty of the Trustees who are elected
and co-opted under the terms of the Trust deed.
c) Organisational structure
The Chief Executive and her staff report to the directors at board meetings held on a bi-
monthly basis and via informal discussion.
d) Policies adopted for the induction and training of Trustees.
New trustees are made aware of their responsibilities and the affairs of the charity. Al
trustees are kept aware of the updates sent out by the Charity Commissioners.
e) Risk management
EMS Ltd.'s Key Operational Risks are reviewed by the directors as part of the strategic
planning process. This is done on a regular basis during the ongoing monitoring and
evaluation of the companvs activities.
Page19

Envlronmental & Management Solutions Ltd
(A company limited by guarantee)
Trustees. Report (continued)
For the Year Ended 31st March 2024
The directors are alerted to changing operational circumstances and the need to ensure that
the composition of the staff team reflects the reality.
Plans for future periods
Work to provide a solid base and job security.
Continue to deliver front-line services to assist residents, partners and local businesses.
Work with staff and extemal organisations to ensure that new and established
relationships/patherships remain effective and productive throughout the year.
Continue to develop our community allotmentslgardens project throughout Hull to improve
residents, aC￿sS to local produce and promote healthy living, exercise and well-being.
Expand the surplus food collection outlets to provide more affordable food to residents via
number of Hull Community Shops operating out of local facilities.
Expand our Cooking on a Budget and our school projects throughout Hull and the East Riding.
Expand our Freedom Food Ready Meals service by increasing the number of community-
based fridges where we deliver and store the meals to be collerted by families.
Continue to develop the company's social media impact.
Pagel 10

Envlronmental & Managemant Solutions Ltd
(A company limlted by guarantee)
ststement of TNstees' responsibilities
The Trustees (who are also the directors of the Company for the purposes of company law) are
responsible for preparing the Trustees, report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice).
Company law requires the Trustees to prepare financial ststements for each financial year.
Under company law, the Trustees must not approve the financial ststements unless they are
satisfied that they give a true and fair view of the state of affairs of the Company and of its
incoming resources and application of resour￿, including its income and expenditure, for that
period. In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles of the Charities SORP (FRS 102).
make judgments and accounting estimates that are reasonable and prudent.
State whether applicable UK Accounting Stsndards (FRS 102) have been followed, subjett
to any material departures disclosed and explained in the financial statements.
prepare the financial ststements on the going concern basis unless it is inapproprlate to
presume that the Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufflclent to
show and explain the Company's transactions and disclose with reasonable accuracy at any time
the flnanaal posltion of the Company and enable them to ensure that the flnanclal statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of
the Company and hence for tsking reasonable steps for the prevention and detection of fraud
and other irregularities.
Approved by order of the members of the board of Trustees on 2nd December 2024 and slgned
on their behalf by:
Diana North
Chair
Pagel 11

Environmental & Management Solutions Ltd
(A company limited by guarantee)
Independent Examiner's Report
For the year ended 31st March 2024
Independent examiner's report to the Trustees of Environmental & Management Solutions
Limited ('the Company,)
I report to the charity Trustees on my examinations of the accounts of the Company for the year
ending 31st March 2024.
Responsibilities and basis of re￿rt
As the Trustees of the Company (and its directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies
Act 2006 ('the 2006 Act,).
Having satisfied Myself that the accounts of the Company are not required to be audited under Part
16 of the 2006 Att and are eligible for independent examination, I report in respect of my examination
of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act,).
In carrying out my examination I have followed the Directions given by the Charity Commission under
section 145(5)(b) of the 2011 Act.
Independent examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by section 386 of the
2006 Act. the accounts do not accord with those records; or
2. the accounts do not accord with those records. or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent exarnination. or
4. the accounts have not b￿n prepared in accordance with the methods and principles of the
statement of Recommended Practice for accounting and reporting by charities [applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and 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.
This report 15 made solely to the Company's Trust￿, as a body, in accordance with Part 4 of the
Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might
state to the Company's Trustees those matters I am required to stste to them in an independent
examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept
or assume responsibility to anyone other than the Company and the Company's Trustees as a body,
for my work or for this report.
Signed
Liz Turpin IAB, BA(Hons)
Dated 2nd December 2024
Turpin Accounting Services
Bld 56 Cubaroo, Cirrus Way
Humber Enterprise Park
Brough
East Yorkshire HU15 IXW
Page112

Environmental & Management Solutlons Ltd
(A company Ilmlted by guarantee)
statement of Financial Activities
(Incorporating Income and Expenditure Account)
For the Year ended 31st March 2024
Unrestricted
funds
2024
(£)
Restritted
funds Totsl funds
2024
2024
(£)
(£)
Totsl
fvnds
2023
Note(s)
Income from:
Voluntsry income
Investments
137,721
2,115
60,015
197,736
2,115
200,357
178
Totsl Income
139,836
60,015
199,851
200,535
Expenditure on:
Charitsble activities
118,843
96,884
215,727
198,697
Totsl expenditure
118,843
96,884
215,727
198,697
Net movement in funds
20,993
-36,869
-15,876
1,838
Reconciliation of funds:
Totsl funds brought forward
Net movement In funds
108,000
20,993
109,240
-36,869
217,240 215,402
-15,876
1,838
Totsl funds carrled forward
128,993
72,371
201,364
217,240
Pagel 13

Envlronmental & Management Solutions Ltd
(A company Ilmited by guarantee)
Balance Sheet
As at 31st March 2024
Note{s)
2024
(£)
2023
(£)
Fixed Assets
Tangible assets
10
8,680
11,426
Current assets
8,680
11,426
Debtors
Cash at bank and in hand
11
1,680
193,976
195,656
-2,972
16,026
193,273
209,299
-3,485
Creditors: amounts falling due
within one year
12
Net current assets
192,684
205,814
Totsl a￿ets less current liabilities
201,364
217,240
Totsl net assets
201,364
217,240
Charity funds
Restritted funds
Unrestricted funds
13
13
72,371
128,993
109,240
108,000
Total funds
201,364
217,240
The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance
with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting records and preparation of financial statements.
The financial ststements have been prepared in accordance with the provisions applicable to entities
subject to the small companies, regime.
The financial statements were approved and authorised for issue by the Trustees on 2nd DeC￿ber
2024 and signed on their behalf by
Diana North
Chair
The notes on pages 15 to 22 form part of these financial statements.
Page114

Environmental & Management Solutions Ltd
(A company limited by guarant88)
Notes to the Financial Statements
For the Year Ended 31st March 2024
General information
The charitable company is a company limited by guarantee and registered in England and
Wales. The members of the company are the named on page l. In the event of
the company being wound up, the liability in respect of the guarantee is limited to £1 per
member of the company.
The charities functional and presentation currency is pounds sterling.
2.1 Accounting policies
2.1 Basis of preparation of finanaal statements
The finanaal statements have been prepared in accordan￿ with the Char￿leS SORP (FRS
102)- Accounting and Reporting by Charities; Statement of Recommended Practi
applicable to tharities preparing their accounts in accordance with the Financial Reporting
Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),
the Finanaal Reporting StarKlard applicable in the UK and Republic of Ireland (FRS 102)
and the Companies Act 2006.
Environmentsl & Management Solutions Limited m￿ts the definition of a public beneftt
entity under FRS 102. Assets and liabilities are initially recognised at historical cost or
transaction value unless otheThvise ststed in the relevant accounting policy.
2.2 Going con￿rn
The trust￿ assess whether the use of going concern is appropriate i.e. whether there are
any material uncertainties related to events or conditions that may cast significant doubt
on the abilty of the charity to continue as a going concem. The trustees make this
assessment in respect of a period of at least one year from the date of authorisation for
issue of the finanaal ststements.
2.3 Income
All income is recognised once the Company has entitlement to the income, it is probable
that the income will be received, and the amount of income re￿1vable can be measured
reliably.
Grants are induded in the Ststement of finanaal activities on a receivable basis.
The
balan￿ of income received for speafic purposes but not expended during the period is
shown in the relevant funds on the Balance sheet. Where income is received in advan￿ of
entitlement of receipt, its recognition is deferred and induded in creditors as deferred
income. Where entitlement occurs before income is received, the income is accrued.
Other income is recognised in the period in which it is receivable and to the extent the
goods have been provided or on completion of the servi￿.
Pagel 15

Envlronmental & Management Solutions Ltd
(A company limited by guarantee)
Notes to the Financial Statements (continued)
For the Year Ended 31st March 2024
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer
economic benefit to a third party, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of eath activity are made up of the totsl of
direct costs and shared costs, induding support costs involved in undertaking each activity.
Direct costs attributsble to a single attivity are allocated directly to that activity. Shared
costs which contribute to more than one actsvity and support costs whith are not
attributsble to a single actlvity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time
spent, and depreciation tharges allocated on the portion of the assevs use.
Expenditure on charitsble actlvities is incurred on directy undertaking the activities which
further the Companvs objectives, as well as any associated support costs.
All expenditure Is indusNe of irrecoverable VAT.
2.5 Interest receivable
Interest on funds held on deposit Is included when recelvable and the amount can be
measured reliabty by the Company; this is nomially upon notlficatlon of the interest paid or
payable by the Instltutlon wlth whom the funds are deposited.
2.6 Tangible fixed assets and depreclation
Tangible fixed assets are Inltialty recogni5ed at cost. After recognition, under the cost
model, tangible fixed assets are measured at cost le55 accumulated depreciatlon and any
accumulatsd impainnent losses. All costs incurred to bring a tsngible fixed asset into its
intended working condition should be Included in the measurement of cost.
Depreciation is charged so as to all￿ate the cost of tsngible fixed assets less their residual
value over their estimated usefvl lives, on a reduang balan￿ basis.
Depreciation is provided on the following bases:
Motor vehicles
offi￿ equipment
25% reduang balan￿.
25% reduong balan￿.
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount
offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Pagel 16

Environmental & Management Solutions Ltd
(A company limited by guarantee)
Notes to the Financial Statements (continued)
For the Year Ended 31st March 2024
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a
short maturty of three months or less from the date of acquisition or opening of the deposit
or similar account.
2.9 Liabilitie5 and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result
of a past event, it is probable that a transfer of economic benefit will be required in
settlemen( and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Company anticipates it will pay to settle
the debt or the amount it has received as adVan￿d payments for the goods or services it
must provide.
Provisions are measured at the best estimate of the amounts required to settle the
obligation. Where the effect of the time value of money is material, the provision is based
on the present value of those amounts, discounted at the pre-tax discount rate that reflects
the risks specific to the liability. The unwinding of the discount is recognised in the
statetnent of financial activities as a finan￿ cost.
2.10 Finanaal instruments
The Company only has financial assets and financial liabilities of a kind that qualify as basic
financial instruments. Basic financial instruments are initially recognised attransaction value
and subsequently measured at their settlement value with the ex￿ptIOn of bank loans
whith are subsequently measured at amortised cost using the effettive interest method.
2.11 Fund accounting
General funds are unrestricted funds which are available for u* at the discretion of the
Trustees in furtherance of the general objectives of the Company and which have not been
designated for other purposes.
Restricted funds are funds which are to be used in accordan￿ with specific restrictions
imposed by donors or which have been raised by the Company for particular purposes. The
costs of raising and administering such funds are charged against the specific fund. The
aim and use of eath restricted fund is set out in the notes to the finanaal statements.
Investment income, gains and losses are allocated to the appropriate fund.
Pagel 17

Environmental & Management Solutions Ltd
(A Gompany limited by guarantee)
Notes to the Flnancial Statements (continued)
For the Year Ended 31st March 2024
3. Voluntsry income
Unrestricted Restricted
income
income
2024
Total
income
2024
2024
Voluntsry income
137,721
60,015
197,736
2023
115,229
85,128
200,357
4. Investment income
Unrestricted Restricted
income
income
2024
Totsl
Income
2024
2024
Bank interest
2,115
2,115
2023
178
178
5. Analysis of expenditure on charitable actlvlties
Summary by fund type
Unrestricted Restrirted
funds
fvnds
2024
2024
Totsl
funds
2024
Direct project overheads
118,843
96,884
215,727
2023
90,290
198,697
6. Analysls of expenditu￿ by
activities
undertaken
direcdy
2024
Supports
Costs
2024
Total
funds
2024
Project activities
96,884
118,843
215,727
2023
90,290
108,407
198,697
Pagel 18

Environmental & Management Solutions Ltd
(A company limited by guarantee)
Notss to the Financial Ststements (contlnued)
For the Year Ended 31st March 2024
6. Analysis of expenditure by activities continued
Totsl
funds
2024
Total
fiinds
2023
Stsff costs
Depreciation
Insurance
Telephone
Computer and website costs
Staff training
Subscriptions
Postsge and stationery
Bank charges
Professional fees
Accountsncy fees
General marketing
Premises rent and utilitie5
Sundries
Payroll costs
Copier rentsl
94,500 79,640
2,882
2,637
1,516
1,181
360
1,437
70
1,629
989
304
2,058
1,365
2,025
643
1,463
285
200
1,581
2,522
12,383
2,242
827
778
10,190
604
939
118,843
108,407
Note: Accountancy indude under charge from 202212023
7. Independent examiners remuneration
2024
2023
Fees payable to the Companvs
independent examiner for the independent
examination of companys annual
accounts
1,581
Pagel 19

Environmental & Management Solutions Ltd
(A company Ilmlted by guarantee)
Notss to the Financial Statements (continued)
For the Year Ended 31st March 2024
8. Stsff costs
2024
2023
Wages and salaries
146,164
137,147
Social security costs
Contribution to defined
contribution pension schemes
6,575
Totsl
160,379
155,859
The average number of persons employed by the Company during the year was as follows:
2024
Employee5
2024
2023
FtE Employees
2023
Full time
Parttime
totsl
1.65
4.65
1.65
4.65
Full-time equivalent (FfE)
No individual member of staff eamed more than £60,000
9. TNstees' remuneration and expenses
During the year, no Trustees received any remuneration or other beneffts (2023 - £nil)
During the year ended 31 March 2024, no Trustees expenses have been incurred (2023 - £nil)
Page | 20

Environmental & Management Solutions Ltd
(A company limlted by guarantee)
Notes to the Financial Statements (continued)
For the Year Ended 31rt March 2024
10. Tangible fixed assets
Motor
Office
vehicles equipment
Total
Cost or valuation
On l Apr 2023
Additions
On 31 March 2024
12,254
10,160
136
10,296
22,414
136
22,550
12,254
Depreciation On l April 2023
Charge for the year
On 31 March 2024
7,622
1,158
3,366
1,724
10,988
2,882
Net book value
315t March 2024
3,474
5,206
8,680
31st March 2023
4,632
6,794
11,426
11.Debtors
2024
2023
Trade debtors
Prepayments and accrued income
1,229
451
15,736
290
12.Credltors amounts falllng due within one year
2024
2023
Trade creditors
Other creditors
Accruals and deferred income
Totsl
582
2,390
2,972
2,825
3,485
Page121

Environmental & Management Solutions Ltd
(A company limited by guarantee)
Notss to the Financial Statements (contlnued)
For the Year Ended 31rt March 2024
13.Ststement of funds.
ststement of funds - current year
Balance at
31st March
2024
Balan￿ on
l Apnl 2023
Income Expenditure
Unrestiicted funds
General funds
108,000
139,836
-118,843
128,993
Restricted funds
Restricted fvnds
109,240
60,015
-96,884
72,371
Totsl funds
199,851
-215,727
201,364
Statement of funds- year prior
Balan￿ at
l# Apnl
2022
Balan￿ on
31k Marth
2023
IncDme Exwdthire
Unrestricted funds
General funds
101,000
115,407
-108,407
108,000
Restricted funds
Restricted funds
114,402
85,128
-90,290
109,240
Totsl of funds
215,402
200,535
-198,697
Page122

Environmental & Management Solutions Ltd
(A company limited by guarantee)
Notes to the financial Statements (contlnued)
For the Year Ended 31st March 2024
14. Analysis of net assets between funds
Current year
Unrestricted Restricted
funds
funds
2024
2024
Totsl
funds
2024
Tangible fixed assets
Current assets
Creditors due within a year
totsl
8,680
123,285
-2,972
128,993
8,680
195,656
-2,972
201,364
72,371
72,371
Prior year
Unrestritted Rests7tied
funds
funds
2023
2023
Tots/
funds
2023
Tangible fixed assets
Current assets
Creditors due within a year
Totsl
11,426
100,059
-3,485
11,426
209,299
-3,485
217,240
109,240
109,240
15. There are no related party transactions in the reporting period that require disclosure under
the SORP.
Page123