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← EMERGE 3Rs

2024-03-31-accounts

EMERGE 3Rs

Annual Report and Financial Statements For the year ended 31st March 2024

Company number: 3556346 Charity Number: 1132944

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EMERGE 3Rs Trustees Annual Report for the year ended 31 March 2024

EMERGE 3Rs

Company number 3556346 Charity number 1132944

Registered office and operational address

Maynard House, New Smithfield Market, Manchester M11 2WJ

Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Andrew Chicken (resigned July 2023) Anthony Baldwinson Erinma Bell Michelle Duncalf Brigit Egan Fiona King Shirley Jones (resigned March 2024) Aileen Edmunds Robin Barnett Bertrand Stern-Gillet

Company Secretary Lucy Danger Key management Lucy Danger Chief Executive Personnel Jayrissa Thompson Finance Controller Elizabeth Lauder Head of Volunteer & Employability Ruth Downes Head of Development FareShare GM Derek Shelton Head of Operations FareShare GM Sandy Middleton HR Manager & Office Coordinator Bankers The Co-operative Bank plc PO Box 101 Manchester M60 4ER Auditors Third Sector Accountancy Ltd Holyoake House Hanover Street Manchester M60 0AS

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EMERGE 3Rs Trustees Annual Report for the year ended 31 March 2024

The Trustees present their report and the audited financial statements for the year ended 31st March 2024.

Reference and administrative information set out above on page 1 forms part of this report. Included within the report is the Directors Report as required by Companies Act 2006. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Contents

Report of the Trustees

Strategic Report

Objectives & Principal Activities

EMERGE 3Rs is an environmental charity whose primary activities include:

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EMERGE 3Rs Trustees Annual Report for the year ended 31 March 2024

EMERGE 3Rs’ purposes, as set out in its Memorandum and Articles are, for the benefit of the public:

  1. To promote the conservation, protection and improvement of the physical and natural environment, by the promotion of waste reduction, reuse, recycling, use of recycled products and the sustainable management of resources.

  2. To advance the education of the public in the conservation, protection and improvement of the physical and natural environment, in particular all aspects of waste regeneration, resource management and waste reduction, re-use and recycling.

  3. The relief of poverty.

  4. The preservation and protection of good health, in particular by the promotion of good nutrition.

We work closely with our sister social enterprise, EMERGE Recycling, a separate social enterprise company and a Community Benefit Society, which operates Touch Wood, rescuing unwanted timber from a wide variety of sources, including construction and demolition sites, for onward reuse, recycling and repurposing by the public. They also create and sell bespoke wooden products and engage and train volunteers in this work.

EMERGE’s Vision, last reviewed in March 2024, is to be a leading charitable group that is, across Greater Manchester:

Working hard to make our world a better place

Our Mission statement is:

Together we make a real difference, inspiring change by

EMERGE’s Values, which we work with our staff team to consistently embed in our day-to-day operations and ways of working, are:

  1. We have integrity – we are honest and act in a decent, fair and truthful way.

  2. We value difference and diversity and treat everyone respectfully – we are polite, well mannered, considerate, obliging and attentive.

  3. We pioneer innovative solutions: we are explorers, trailblazers and eager to try out new ways of working.

  4. We are accountable to our wider community, our customers, our volunteers, staff our board and ourselves: As a social business, it’s important to us to be answerable to the wider community.

  5. We influence social and environmental change in Greater Manchester and beyond; we seek to guide and affect positive behaviours.

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EMERGE 3Rs Trustees Annual Report for the year ended 31 March 2024

This report provides information on the activities of EMERGE 3Rs from 1st April 2023 to 31st March 2024 and has two parts:

Public Benefit

Our Trustees and Team review the aims, objectives and activities of EMERGE 3Rs annually. In the last year, we last got together in March thanks to Jerry Scott, our facilitator, who has been guiding our strategic work over the course of our 3-year plan. This document summarises the charity’s achievements and its outcomes in the reporting period. The review also helps our Trustees ensure that the charity’s aims, objectives and activities remain focused on its stated purposes.

The Trustees confirm that they have referred to the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives that have been set. Our focus on tackling food poverty and food waste, working in partnership with local charities and community-based organisations, has a direct and positive benefit for many of the most marginalised people in the region, particularly individuals who are im: : homeless, unemployed, suffering food i f a insecurity, poverty and who are isolated. The aa) 7? ie » cost of living crisis means that our partner 4 0 charities are also increasingly providing support to ordinary working families.

The charity engages volunteers in its work and is open to all members of the community. Our training and education work provides opportunities for volunteers and others to gain recognition, including accreditation, for the skills they have acquired while working with FareShare to help them gain further employment.

Message from Brigit Egan, Chair of Trustees

I am thrilled to have the chance to commend our Annual Report to you, on behalf of our Board of Trustees. It has been a tough time over the last couple of years with everyone adjusting to the new economic order of things, post Brexit and the pandemic. I hope you will join me in congratulating the whole team on their hard work, the stories and the numbers in this report demonstrate a lasting legacy, and one to build upon as we move forward.

In the last financial year, we were thankful to secure further

support from our partners at FSUK, in addition to the amazing food provided to our FareShare GM regional centre. They generously supported our fuel costs and enabled us to build a 60-pallet

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freezer, providing the capacity to accept a lot more food for redistribution to our Community Food Members (CFMs). Going forward, we know that our ageing fleet, however well looked after, is now posing challenges which restrict our future growth. This is an excellent opportunity for companies and trusts to sponsor replacement vehicles. Do get in touch with the team!

Corporate Team Cooperation Days continued to be a real bonus, and we are very grateful to all those individuals, and their sponsoring employers, who have worked tirelessly in helping us and by working alongside our regular staff and volunteers, picking, packing and delivering food to our beneficiaries. We now have many corporate supporters who contribute with donations of food, funds, as well as helping with events and expertise. The N. Brown Group have been exceptional in this regard, with multiple individuals fundraising, providing such a strong sense of individual and corporate solidarity with our work. Engagement like this, from organisations and their staff, gives us a real boost and displays positive leadership, in joining the mission to tackle food waste and alleviate poverty. Thank you so much to everyone who has been involved, especially our precious volunteers who freely give their valuable time, our staff, food donors and funders, on behalf of me and the whole Board of EMERGE 3Rs. We literally could not run our activities without you all.

Message from Lucy Danger, Chief Executive

Over the last 12 months’, from April 2023 to March 2024, our hard working team persistently and diligently rescued food surplus from industry and redistributed it to our Community Food Members (CFMs), in order to help alleviate food poverty across the city region and beyond.

It is plainly wrong that this work is necessary. However, even if there were no food insecurity, few would agree that good food should go to waste. Given the range of factors affecting our industrial food system, consumer behaviours, and the vagaries of our weather, arguably worsening because of climate change, surpluses look bound to continue due to dislocations between supply and demand. Furthermore, the cost of energy means that many people face stark choices when it comes to ‘heating or eating’, even if they have the skills or motivation

to cook from scratch. Alongside this, the landscape of employment has been changing. We proactively engaged people from all walks of life, to help us with our activities, whilst embracing the real 3Rs of reduction (waste minimisation), reuse and recycling.

EMERGE 3Rs continues to be committed to our partnership with FareShare UK, and proud to run FareShare GM. Through this operation, we have proved that there is a strategic opportunity to unlock food for good and with a wide network of stakeholders, together, advance our vision of making the world a better place. Nor could we do this without our amazing supporters and funders.

It has continued to be a challenging time with peaks and troughs in food supply and in volunteers available to help with this important work. The profile of the organisational beneficiaries (CFMs) we

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worked with pre-pandemic has changed and fewer groups cook or cater. Many groups have struggled financially in the last year, due to rising costs and fewer grants.

The profile of surplus food is also changing towards more fresh, frozen and catering type foodstuffs and this is an opportunity for the Community, Voluntary and Education Sectors to cook or cater again, feeding more people through canteens, community cafes and creating healthy meals from scratch. In practical terms, surplus food offers us all exciting opportunities to use food as a tool for engagement, learn and share more, be healthy and minimise waste – win-win-win! Join EMERGE in our mission to rescue valuable resources, eat well and improve lives, through volunteering, as a customer, supporter or community member. Exciting times ahead!

Strategic Report

How and why

We believe that there should be no reason that people go hungry while perfectly good food goes to disposal. Our work in running FareShare Greater Manchester (FSGM) is changing that equation. Established by EMERGE 3Rs in 2008, as a formal partner of the national charity FareShare UK, our Greater Manchester FareShare operation is one of a network of 29 anchor organisations across the country working together with local communities to fight hunger and food waste.

As the largest charitable food redistributor in the North West, last year we redistributed essential sustenance by way of 1,929 tonnes of surplus food, which equated to 4.6 million meals provided to 306 groups across Greater Manchester. From breakfast clubs to shelters, hospices, food banks, and community pantries, our small team, strengthened by an army of volunteers, continued to use the power of food to help create stronger communities. In doing so, we saved 1,352 tonnes of CO2e, the equivalent of the annual carbon footprint of 357 ‘average’ Mancunians[1] . By rescuing surplus food from growers, suppliers, and manufacturers, we make sure it helps to feed those who need it most within our community.

The environmental toll of food waste is massive – at least 25% of the UK’s annual CO₂ emissions are attributable to food waste. According to the Greater Manchester Poverty Action Group “The impact of the Covid-19 pandemic and the Cost-of-living Crisis is accelerating pre-existing trends of poverty and inequality in the UK. Greater Manchester is home to some of the highest levels of poverty and deprivation in the country with poverty a significant issue in all ten boroughs. Our Greater Manchester Poverty Monitor (2022) highlights there are an estimated 620,000 people, out of a population of 2.8 million, living below the poverty line in the city region, and around 145,000 children are living in relative poverty (before housing costs).”[2]

In response, EMERGE 3Rs continued to run FareShare Greater Manchester, operating two warehouses and intercepting 2138 tonnes of fit for human consumption surplus from the food system, channelling this resource to our partner charities, schools and community groups who, in turn, support families and individuals struggling with food insecurity.

1 Diverting 1, 929 tonnes of food waste from landfill saves 1352 tonnes of CO2e. This is equivalent to the annual carbon footprint of 357 Greater Manchester residents. It does not include the avoided CO2e associated with the production and food miles of ‘virgin’ food products (Based on UK Government Waste Conversion Factors 2024).

2 GMPA (2022a) Poverty Monitor 2022. Available at: https://www.gmpovertyaction.org/povertymonitor-2022

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EMERGE 3Rs Trustees Annual Report for the year ended 31 March 2024

EMERGE operates from New Smithfield Market, in the heart of East Manchester, an area with some of the highest rates of poverty in England. A higher than UK average of people experience out of work poverty and in-work poverty, due to the increasing costs of food and fuel, worklessness and lower educational attainment. Locally, the five wards around our base have some of the highest deprivation in the city region, illustrated by higher numbers of benefit claimants. There are six job clubs within a two-mile radius of our location, which signifies the level of need. Through our volunteering offer, our intention, as always, has been to inspire more people to gain work experience in both FareShare and Touch Wood, with the chance to increase their skills and employability in the process.

FareShare GM Operation – Derek Shelton, Head of Operations

Running a FareShare Regional Centre presents a range of unique challenges, totally unlike a commercial food operation. At FareShare, the inputs of food and labour present multiple ‘unknowns’ and variables. In addition to our small, hardworking staff team, we rely on an amazing army of volunteers, creating rota variations. Likewise, the food supply, which is kindly donated, is hugely variable, by the very nature of ‘surplus’. What type of food will arrive, when and how much, is loosely predictable at best. No matter what, FSGM receives food, often very short-dated, we organise it swiftly and efficiently, redistributing it to our CFMs, day in day out, 6 days a week, 52 weeks a year.

Our highly skilled office team, together with dedicated allocation volunteers, work exceptionally hard to share the food available fairly, across our community partner organisations, every week, with the key aim, to satisfy the needs of the end users. Marrying supply and demand, with the resources we have available on any given day, is a constant challenge.

Food Safety, Health & Safety and a positive people culture are the fundamental pillars by which we achieve all of this and which we work hard to maintain and continuously improve, to protect and support everyone involved.

I am delighted to report that, yet again, we achieved Gold Standard in our annual external audits.

Andy Brown deserves a special mention for diligently

working with the whole EMERGE collective, including FSGM, to raise our safety standards. Many congratulations to him on passing his NEBOSH Qualification too.

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FareShare GM – Ruth Downes, Head of Development

My role at FareShare Greater Manchester involves building relationships with local manufacturers, suppliers & retailers, to donate any surplus stock that they may have to FareShare. By saving food from going to waste, we are also taking care of our environment, reducing CO2 emissions and water.

The food goes to those that need it most in our community, and often food is just the start of the story.

There are so many wonderful charities across our region doing the most amazing work, and supporting our community, from school breakfast clubs to pensioner community clubs. When you see the children that would not have normally had breakfast eating with their friends and the elderly that could be suffering from isolation getting together and enjoying a meal, you realise how important that food is, and it is just part of a much bigger story. The charities we support offer wrap around service from debt advice, helping people into

work, life skills, cooking sessions, computer skills and much more.

We try to make it as easy as possible for suppliers to donate stock. We have a 16 tonne chilled lorry that can take 12 pallets, and Duncan our driver is available 5 days a week to collect at a time convenient to the supplier. We are fortunate to have some wonderful partnerships with food i = a) | rs3 businesses in the Greater Manchester area who recognise the if —_— } / Si | _ importance of supporting their community. In turn, we provide impact reports to them quarterly to support them with their CSR/ESG goals, supported communications, and social media ts Neate abe \ i as } | vw ater Lit) nN activity.

With increased demand for food from our charity partners, as they see more and more people accessing food support for the first time, we are always on the look out to collaborate with more suppliers. In addition to food, we also take pet food, toiletries and personal care products, these important items help reduce the cost of the weekly shop and relieve some of the pressure from people.

Just over 374 tonnes was donated by local suppliers, which reached 289 charities and was the equivalent of 890,760 meals. This equates to 19% of the food we redistributed last year. For more information about our Community Food Members, our donors and other case studies, please see our Impact Report www.faresharegm.org.uk/impactreport.

In addition to the wonderful suppliers who give food to the FareShare network, including FSGM, nationally, we are hugely grateful to the following companies who donated to us locally:

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AO Arena, BEIS, Best Logistics, Buffaload, Co-Op Lea Green, Cranswick, Costco, Diwali Baskets Brigade, Dunsters Farm, Essity, Extons Cheese, Fairway GB, Food Pro, Inspired Global Cuisine, Joseph Heler, Martins Bakery, Muller, Parfetts, Piccolo, Premier Foods, Roberts Bakery, Rondanini, Selfridges, Sodiaal, Stocks UK Ltd, Tesco, The Bread Factory, The Green Group, Warburtons, Westmill, Wrights, General Mills, G & O Foods, Gousto, Great Bear Salford, Greencore, GXO, Hartshead Meats, Hovis, Kellanova, Lineage Logistics, Martin Brower, Soreen, Dominoes Netball Team, UK Meds, VSM Healthcare, Reilly’s Sausages and Zurich Municipal (food drive).

Give & Gain, Volunteering & Employability – Liz Lauder, Head of Volunteering

Our volunteers are involved every working day whether through routine periods or at times of crisis such as during Covid or during the Christmas period when demand increases as family budgets are stretched to the limit. We have volunteers from all walks of life and skillsets but the common concerns that unite us are tackling food insecurity and reducing waste.

Volunteers enable FareShare to deliver our food redistribution service. We appreciate their

commitment and help. Many in our teams have volunteered for over three years so their knowledge and skills are invaluable. Volunteers grow in confidence, completing tasks they would not normally attempt and taking on new responsibilities. We see leadership development, as volunteers involved start to make positive change for others and themselves.

Their skills and qualities have been recognised, for example one of our teams being the recipient of the FareShare network Volunteer Awards 2023 for Teamwork and Leadership in Volunteering, in

addition to recognising individual volunteers for roles in the highly commended categories.

In 2023-2024, our volunteers gave an astonishing 21,199 hours across all our seven core roles. Collectively they gave around 1,800 hours of their time to FareShare each month. This equates to nearly 11 full-time equivalent (FTE) roles!

We actively encourage regular feedback from volunteers and our annual survey enables us

to have insight into what the impact is for them, in practice. In our December 2023 Volunteer Survey, the highest responses regarding volunteers’ motivation, was being to help tackle food waste (75%)

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Trustees Annual Report for the year ended 31 March 2024

whilst helping tackle food insecurity (60%) was next. A sense of accomplishment rated 55%. We place a strong emphasis on supporting volunteers, promoting an environment where all can thrive.

Whether looking for employment, hoping to gain new skills or build upon experience, the EMERGE Give & Gain Employability Programme is here to help participants become ‘job ready’. It is a free work experience and skills training programme in FareShare or Touch Wood

Through our volunteering and employability activities, we support people from all backgrounds, many of whom face barriers to employment. We

help them bring to life their skills, which may previously have gone unused or undiscovered. We also help people who have been long term sick regain a sense of motivation and purpose through the training and work experience.

The programme is open to people who have been out of work for some time and are keen to move towards or into employment. The commitment by volunteers is 15 hours a week for 8 weeks. During 2023-24 there were 117 people engaged in volunteering or Give & Gain.

Not everyone enjoys learning in a classroom. Our training is a blend of gaining practical skills ‘on-the-job’ and e learning. Employability skills are developed through small group workshops and one-to-one support sessions. Job search skills are supported; CVs are given a boost, whilst trainees refresh their application and interview skills.

Qualified and experienced staff support volunteers in gaining work skills and all the while, volunteers are helping FareShare redistribute much needed food to our partner charities and community groups across Greater Manchester.

On completion of the 8-week programme, learners may be able to apply for free FLT training, the offer is limited and it is ideal progression for someone looking to be an FLT operator. Usually after gaining the licence, volunteers stay on at FareShare __ ion — whilst job seeking in order to gain more experience of FLT driving and to gain a reference.

In addition, progression routes to employment are explored with help from FareShare UK who have been developing employer partnerships. Our first hiring event was through the employer partnership with Nando’s. Following a discovery session and interviews, 6 volunteers gained part-time employment. Some young people are further from the job market because of disability or family circumstances. Gaining work

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experience can prove as valuable as awards or certificates. The programme supported 9 volunteers with additional needs & in the category of NEET (not in employment, education or training).

We are very keen to continue to build strong relationships with local employers and gain their support and involvement with our Give & Gain Programme; we also share news of job vacancies. This is definitely something we will be doing more of, going forward, so that we can see more of our trainee job seekers gain employment, locally where possible.

Touch Wood

EMERGE 3Rs continues to invite trainees and volunteers to gain employability, training and work experience through Touch Wood. The outcomes for 2023-24 are in the tables below.

Touch Wood continued a very positive growth trajectory in the year, with several major projects delivered successfully including the largest ever single commission for Rochdale Infirmary in Partnership with Willmott Dixon and North Care Charity (NHS) providing wonderful growth opportunities for staff and volunteer development alike.

Thanks very much to the 29 volunteers who worked 1162 hours, providing a boost to our work and gaining a broad range of skills in the process.

Financial Review

Our continued focus regarding financial and business strategy, during the year, was to build our financial resilience for the future in order to maintain our operations to supply food and volunteering opportunities within the community.

We continued to strive to move our FareShare and Volunteering & Employability activities towards full cost recovery. The great news is that earned income from the food provided, increased by nearly 20% compared to the prior year. This objective continued to be challenging due to peaks and troughs in the supply of food, changes to the composition of food as mentioned above, and the continued financial struggle for many of our Community Food Members and their ultimate

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beneficiaries. Income from grants suffered somewhat during this period, with a 33% decrease, however, this was made up partly by donations and corporate support, both of which increased. Delay in payment from one of our corporate supporters also made a significant difference.

We managed to secure a major grant towards our Give & Gain Programme, and this really boosted our efforts to make each ‘cost centre’ stack up financially.

In spite of the ongoing increased costs of living and variable food volumes over the course of the year, we are pleased to have achieved a positive surplus of £59,477. Our free reserves are £171,523, taking in to account the designated reserves that relate to capital investment (Maynard House and F-Block refurbishments). This sum is slightly below our Reserves Policy (see below for more details on the numbers). We always strive to attract more unrestricted funds, to be in line with our policy.

Our cash position continues to be healthy, though we continue to monitor cash flow and manage requirements for day-to-day operations, investment to replace assets such as vehicles for food delivery as the fleet ages and falls outside of current emission regulations is somewhat challenging.

We continue to fundraise and develop the facilities at Maynard House to meet the needs of the community in which we work and to maintain this large property as well as pursuing solar for F- Block to reduce the energy bills, as we have done in the main building. We are a net exporter of electricity, having been paid £13k by the council for the energy generated by our PV array.

Huge Thanks…

A massive thank you to everyone who has contributed time, food and resources, including financial contributions and donations in kind, to FareShare Greater Manchester, brought to you by EMERGE * 3Rs. We are proud of our major partnership with = a ep r FareShare UK; without the incredible food ; * pen a . generously donated to FareShare by food companies, retailers and manufacturers, and the much-needed funds given to help us keep the lights on by individuals, families, companies and trusts, the operation would be a non- starter. FSUK also kindly supported a number of core costs in the past year for which we give thanks.

We are extremely grateful to all our amazing volunteers, who diligently help pick, pack, deliver, clean and organise the food, alongside our fantastic,

dedicated staff team. We are thrilled to have our efforts boosted by corporate teams who also make a wonderful contribution to this busy operation. Thanks too, to our steadfast Board of Trustees.

Furthermore, we could not do all this work without our CFMs (Community Food Partners), who patiently accept the ups and downs of the food supply and the operational challenges we face daily, and work with us in spite of it all, to help people in our wider communities, to address food insecurity and ultimately improve lives.

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…to all of our Fantastic Funders

The National Community Lottery Fund (Cost of Living Grant); Albert Gubay Foundation, The Zochonis Charitable Trust, Forrester Family Trust, Weston Charity Awards & Pilotlight, The Hedley Foundation, FareShare UK, The Hobson Charity, the WO Street Charitable Foundation, HMRC Gift Aid, The Lee & Bakirgian Family Trust, Miss JK Stirrup Charity (Ludlow Trust), Miss Edith Mary Sage Charitable Trust (Ludlow Trust), the NatWest Group also Barclays Match Fund (via the Charities Trust), Beatrice Laing Trust; Better Giving, The Big Give, The Big Trust, The Broome Family Charitable Trust, The Chillag Family Charitable Trust, The Clothworkers’ Foundation, The Duchy of Lancaster Benevolent Fund; Rachel Charitable Trust, Salford CVS, the Souter Charitable Trust, the TUUT Charitable Trust, The Rothschild Foundation for helping our CFMs.

In addition, we were thrilled to receive wonderful donations from Bernard Negrosh, Just Giving (S&J Thorne), Bryan Caveleighton, Richard & Diana Hogben (via CAF), S.Middleton, Human Race Ltd, the World Food Day Event and Tesco’s PCT Top up.

…and our Corporate Supporters

We are extremely lucky to have long-term support from CDL Software Ltd and Cargill, which fundamentally underpins our activities and sets the bar very high, year on year.

We were delighted to continue our engagement with the N. Brown Group (including JD Williams), as their charity partner, it has been fantastic to see so many of their colleagues gaining hands on experience of delivering social

value in FSGM. Their staff also worked extremely hard for us, fundraising independently through multiple initiatives, which were generously matched by the company. An impressive new standard was set, one we hope may be emulated by others.

Big thanks for donations and corporate support from the Trafford Centre, the Castlefield Fund, Caesarstone (UK) Ltd, Chubb, Amazon UK Services, Auto Trader Enterprise, Enterprise RAC UK Ltd., JD Williams Human Race Ltd., Manchester Grammar School, Dunster’s Farm (as part of the Big Give), SAGE, Red Eye International, SEETEC, HSBC, TFGM, Selfridges and RBS.

Having Corporate Teams gain hands on experience of social value, alongside regular staff and volunteers within our operations can be a great boost, and we are pleased to offer ‘Team Cooperation Days’ as a regular feature again. We were grateful for development assistance from a special taskforce, funded through Weston Charity Awards in conjunction Pilotlight who provided expert support and guidance, helping us to review and reset our Corporate Engagement Strategy.

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Going Forward: Plans for the future

As our current 3-year Strategic Plan comes to fruition at the end of March 2025, we will step back and take stock of where we are, where we want to get to, and what the barriers and opportunities are. The process will involve SLT, Board and consultation with our wider teams.

Meanwhile we are making progress across all our ‘critical success’ categories, which include

  1. Sustainable operating model

  2. Effective Teams feeling successful

  3. Impact

  4. Influence

2024 is proving a positive year, with a number of fantastic recruits providing renewed stability across the teams, following some churn as graduates moved on to new pastures. Fluctuating food supplies has intermittently hampered confidence in our efforts to increase our throughput of surplus food redistribution and enhance our earned income, but we continue to work more closely than ever with the FareShare UK Food Team. The advent of the new 60-pallet freezer to manage the increase in this food type, situated in the F Block, offers a fantastic opportunity. We intend to exploit this, with a dedicated delivery round being established and increased engagement with our Community Food Members, as we encourage them to use up, not store, frozen foods.

Replacement of our ageing fleet is firmly on the ‘to do’ list and we are keen to explore sponsorship opportunities.

We will advance income generation through our prep kitchen facilities, with groups using it to batch cook meals. This facility, combined with our wonderful canteen area, will continue to provide for larger events including donor networking, supper clubs, corporate team days and parties. Similarly, we are looking to rent our ‘Break out room’ with its video conferencing, light, sunny aspect and access to our roof terrace.

We will formally review the strength of our marketing and brands across various channels and endeavour to achieve more impact through a series of proactive campaigns.

EMERGE intends to maintain and in some cases, increase investment in our workforce through training, coaching and personal development and support. Likewise, we are working with FSUK to review systems and processes to achieve greater levels of efficiency and optimise our capabilities.

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We will recruit fundraising capability and resource efforts to gain more financial assistance from a variety of means.

Aware of opportunities to utilise larger quantities of catering produce supplied, we will undertake feasibility research to consider options for de-packing, with various partners.

We plan to expand our voluntary Gardening Club and make more of our outdoor, potential food growing, biodiversity support and wellbeing areas.

EMERGE is exploring opportunities to partner with Cooler who develop and support Carbon Literacy training, Manchester Climate Change Agency, GMCA, Friends of the Earth and others, to undertake more ‘real 3Rs’ motivational sessions and be part of the drive to empower more people with greater knowledge about climate change and carbon reduction. We will support more people, volunteers, staff, customers and wider stakeholder network, including corporates, to engage and feel confident about waste minimisation, reuse and recycling, not just in relation to material resources, but energy and water. We plan to debunk myths, build hope and galvanise positive changes in behaviours.

Structure, Governance & Management

EMERGE 3Rs is a charitable company limited by guaranteed, originally incorporated on 1[st] May 1998 under the name ‘EMERGE Recycling’. We registered with the Charity Commission as a charity in England and Wales (no 1132944), on 24[th] November 2009 and changed the name and company rules. EMERGE 3Rs continues to be governed under its rules (known as Memorandum and Articles of Association), last revised in 2021.

The Trustees are simultaneously company directors and members of the charity; this entitles them to voting rights but no beneficial interest in the charity. Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up.

All Trustees give their time voluntarily and receive no benefits from the charity, other than as disclosed in Note 11 to the accounts.

Trustees are recruited with a wide range of skills, experience and diverse backgrounds in order to ensure the sound governance and decision making towards the mission and strategy of EMERGE. New Trustees receive an induction including making them aware of their legal responsibilities, EMERGE’s policies, decision-making and strategic plan. The Trustees constitute the charity’s governing body. The Board of Trustees meet quarterly with various sub-committees, listed below, meeting in between Board meetings.

Fiona King and Rob Barnett acted as Vice Chair during this period with Brigit Egan as Chair of the Board. Fiona led the Board in overseeing the implementation of the Governance sub-committee (GSC), specifically to ensure the Board is fulfilling its duties. Areas of focus during 2023-24 for the GSC were the overall skill-set of the Board including formal Board Trustee requirements.

Several established sub-committees continued to play an important role:

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EMERGE 3Rs

Trustees Annual Report for the year ended 31 March 2024

 Health and Safety Sub-Committee – supported by Andy Chicken, run by Andy Brown (staff).

In addition, a subcommittee supporting Volunteering & Safeguarding was set up at the year-end, supported by Tony Baldwinson and Erinma Bell.

Subcommittee’s work closely with the charity’s staff to identify and progress key issues. Where possible we also use Board member’s expertise in areas such as fundraising.

Recruitment for some roles continue to be challenging but we are using all feasible recruitment methods, with a number of roles filled by volunteers, graduates or work placements as appropriate and with the ethos of growing our own talent, wherever possible.

The Trustees work closely with the SLT to develop and approve the strategic plan and annual budgets as well as overseeing policy changes and regularly reviewing the financial position and the year-end accounts. The Senior Leadership Team (SLT), led by the Chief Executive, is responsible for implementing the organisation’s strategy and for progressing agreed key aims and objectives. All key operational decisions are delegated by the Trustees to the Chief Executive and SLT. The SLT are listed on page 2. Cohesiveness and collaboration between the Board of Trustees and Senior Team was further developed throughout 2023/24 via strategy days, meetings and events.

We would like to thank Shirley Jones for her thoroughness over financial matters and her commitment of time and we were sorry to see her go during this financial year.

In terms of the methods we use to recruit and appoint new charity trustees, we follow the good practice charity governance code; we have an open and inclusive recruitment ethos and actively seek to represent our wider community in terms of race, ethnicity, gender, disability and sexuality. We have a formal application process which we use for both co-options (in between Annual General Meetings) and annually. We follow our constitutional provisions for appointment, with elections at our Annual General Meeting.

Structure

In November 2019 the charity’s subsidiary, EMERGE Recycling, was divested and became a Community Benefit Society (‘Ben Com’); it operates independently from the charitable company. There remain some shared costs, including core, staff costs and premises, which are invoiced by the charity to EMERGE Recycling on a full cost recovery basis with agreed terms. In April 2021 the Trustees supported the decision to move the Touch Wood workshop activities into EMERGE Recycling. EMERGE Recycling continues to work alongside EMERGE 3Rs and we have maintained a positive shared ethos and joint working, particularly in relation to engaging and training volunteers in Touch Wood as well as in the charity, in FSGM. We describe ourselves as the EMERGE Collective for external purposes, to demonstrate the alliance and mutuality between the two entities.

Brigit Egan is a Trustee of EMERGE 3Rs and also Non-Executive Director of EMERGE Recycling. Jayrissa Thompson and Lucy Danger are both Executive Directors of EMERGE Recycling whilst also being employees of EMERGE 3Rs.

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EMERGE 3Rs

Trustees Annual Report for the year ended 31 March 2024

Staff Pay Policy

Our approach to staff pay is designed to ensure we can attract and retain the right people who have the experience, values and skills we need to achieve our mission and deliver our strategic goals. It is applied consistently across the whole organisation including the SLT.

We aim to pay competitively whilst affordably using external salary surveys and market place benchmarking (mainly within the VCSE) to help us set our salary scale. During the year, the Board supported the principle of the Real Living Wage for all employees with increases kept in line with inflation expectations and we became an accredited member of the Living Wage Foundation.

Annual increases are discussed whilst setting the budget considering inflation and the current economic conditions faced by our staff. These are approved by the Board and applied to all employees.

Related parties and relationships with other organisations

EMERGE 3Rs is part of the FareShare UK food redistribution network of independent charities and organisations wherein we formally collaborate with FareShare UK (the national charity) to run the FareShare operation in a geographical region. In our case, the region is Greater Manchester, High Peak and East Cheshire, at this time. Accordingly, all partner organisations, including EMERGE 3Rs, runs its FareShare operation in line with the food safety policies and procedures set out by FareShare UK, in its Operational Guidelines.

EMERGE Recycling, our ‘sister’ social enterprise provides services such as waste recycling and disposal to our FSGM operation. Volunteers and trainees are recruited to gain work experience in Touch Wood, and we see this as mutually beneficial, giving us wider scope to engage more people in 3Rs activities. Touch Wood (run by EMERGE Recycling), provides supervision, training and support to these individuals. We have raised funds jointly with Touch Wood, to support this work based on apportioning costs (and funds) accordingly, in line with the formal agreements we have in place with the specific funders.

Risks & Uncertainties

Reserves

EMERGE 3Rs Reserves Policy is to hold a minimum of two months running costs in unrestricted reserves to provide a cash flow buffer, to cover day to day expenditure for example if there are any delays in grant payments. During 2023/24 the reserves policy was not consistently achieved at all times due to vagaries in receipt of grant income. We continue to be mindful of costs to maintain the financial position but also remain vigilant with cash flow to ensure we have the funds to pay expenses when they arise.

Managing Risk

EMERGE 3Rs manages the uncertainty as we respond to changes within the food industry and the wider political-economic environment to ensure that should any risks develop, we are in a strong position to mitigate any potential impacts. The Board monitors risks that could materially impact

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EMERGE 3Rs Trustees Annual Report for the year ended 31 March 2024

our ability to achieve our objectives. The Board is cognisant that effective management of risks is therefore essential to the achievement of our long-term goals.

EMERGE 3Rs manages risk in accordance with the Risk Appetite Framework set by the Board. Each risk is detailed in the Risk Register with the inherent and residual impact ratings and mitigating controls in place. A consistent approach is used in the identification, evaluation, mitigation and monitoring of our principal and emerging risks listed below.

In the course of our work, the Trustees have assessed the major risks to which EMERGE is exposed, in particular those relating to the finances and operation of the charity and are satisfied that the correct systems are in place to mitigate our exposure to these major risks.

Principal Risk Impact Mitigation Update
Health
and
Safety
in
workplace
including
Food Safety		 Moderate Health and Safety sub-
committee is now well
established, meets regularly and
is progressing a collective-wide
improvement plan.
A qualified and experienced
Health and Safety Officer
oversees and resolves issues;
support available via FSUK.
Clear Health and Safety policy
with employee training and
awareness programme.
FareShare National Annual
Audit; Robust Food Safety
regime.		 The health and safety of our
employees continues to be a priority
and we continue to monitor and
manage incidents robustly to affect
future mitigation and prevention.
Staff training and safety sessions
continue
with
the
continued
development of Maynard house and
F21-30.
Safeguarding
for
Staff,
Volunteers,
Beneficiaries
and
Customers		 Moderate External professional advice
available via Work Nest.
Clear Safeguarding policy with
employee training and
awareness programme.
Knowledge and experience of
supervisors to ensure
compliance,ongoingtraining.		 Policies around safeguarding staff
and volunteers continue to develop
to help build suitable mitigating
actions against the risk assessments.
Continued development and updates
to the Employee handbook for key
safeguarding policies.
People
–
Attraction,
Succession
and
Retention		 Moderate Dashboard overview of current
staff supervision; Regular team
meetings.
Staff training and induction
programme.
Board support an HR
committee.
HR support contract in place via
Work Nest. Also an Employee
Assistance Programme for
wellbeingissues.		 The HR committee continues to
develop and review policies during
the year alongside the revised staff
handbook.
There has been increased training to
embed staff policies.
Recruitment has been at times
difficult during the year, but we
continue to attract employees that
follow our ethos.

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EMERGE 3Rs Trustees Annual Report for the year ended 31 March 2024

Funding and
Grant
maintenance		 Major Clear funding plans and
application process;
Sustainable business plans and
budgets to identify funding
requirements;
External professional advice.
Maintain and continually build
good relationships with funding
partners and comply with
requirements.
Strong Board support and
experience with applications.		 Funding applications have been
ongoing and are under constant
review, monitoring outcomes against
the business plans and budget to
ensure they remain on track
Income
Generation		 Major Monthly review of Financial
Position; Oversight of Finance
sub-committee
Budget ownership and control
with the management team.
Ensuring there is a mixed
income stream;
Development of reserves to
cover a period of costs ongoing.		 Regular Board meetings with
discussions around the financial
position Finance sub-committee
scrutiny of the management
accounts;
Embedding of information and key
performance indicators supplied to
the Board;
Clear reserves policy in place and a
proactive fundraising strategy and
plan to achieve this.
Business
Resilience to
ensure
continued
operations		 Moderate Regular reviews of internal
systems to ensure they are
robust in emergency situations;
Clear polies to ensure employees
are safe and know how to deal
with
major
incidents,
staff
training and awareness ongoing.		 Business Resilience continues to
develop
within
operations
at
Maynard House, yard and F21-30
(our HQ and main places of work),
also in terms of fleet maintenance
and replacements.
Health and Safety committee is well
established and continues to support
the Charity with clear and supportive
guidance.

Emerging Risks

Cost of living crisis – As we are part of the solution for many families struggling with the cost of living crisis we continue to monitor GMCA and national Government policy in this area and the potential wider world economic position. We also engage regularly with our partners, FareShare UK and the wider FareShare network; FSUK are doing concerted work and lobbying on this, on behalf of the FareShare UK Network.

Food supply interruption due to the continued Ukraine/Russia conflict - EMERGE has been a cornerstone supplying food to families who have been struggling during the pandemic and now during the economic crisis. We continue to monitor food supplies and have a dedicated team within the Charity to source food and to maintain supplies to the Charities reliant on us.

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EMERGE 3Rs Trustees Annual Report for the year ended 31 March 2024

Trustees Responsibilities Statement

The Trustees (who are also directors of EMERGE 3Rs for the purposes of company law) are responsible for preparing the Trustees’ annual 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 statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Auditors

Third Sector Accountancy Limited were appointed as the charitable company's auditors during the year and have expressed their willingness to continue in that capacity. This report has been prepared in accordance with the provisions applicable to companies’ subject to the small companies’ regime of the Companies Act 2006. The Trustees’ Annual Report has been approved by the Trustees on 26[th] November 2024 and signed on their behalf by

Brigit Egan Chair of EMERGE 3Rs

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Independent auditor’s report to the members of EMERGE 3Rs

Opinion

We have audited the financial statements of EMERGE 3Rs (the ‘charitable company’) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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Independent auditor’s report to the members of EMERGE 3Rs

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the trustees’ report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the directors’ report included within the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the requir ~~es~~ us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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Independent auditor’s report to the members of EMERGE 3Rs

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Based on our understanding of the charity and environment in which it operates, we identified the principal risks of non-compliance with laws and regulations related to pension legislation, tax legislation, employment legislation, health and safety legislation, and other legislation specific to the industry in which the charity operates, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, the reporting requirements under the Charities SORP and FRS102, and the Charities Act 2011.

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principle risks were related to the pressure on management to achieve particular results. Audit procedures performed by the engagement team included:

There are inherent limitations in the audit procedures described above and the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

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Independent auditor’s report to the members of EMERGE 3Rs

Use of the audit report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and, the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

D Worrello

Patrick Morrello (Senior Statutory Auditor) For and on behalf of Third Sector Accountancy Limited, Statutory Auditor Holyoake House Hanover Street Manchester M60 0AS

Date

23 / 12 / 2024

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EMERGE 3Rs

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2024

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
347,787
Charitable activities
4
572,723
6
120,944
Total income
1,041,454
Expenditure on:
Raising funds
7
3,945
Charitable activities
8
1,096,065
Total expenditure
1,100,010
10
(58,556)
Transfer between funds
84,829
Net movement in funds for the year
26,273
Reconciliation of funds
Total funds brought forward
1,406,917
Total funds carried forward
1,433,190
Net income/(expenditure) for the year
Other trading activities		 Restricted
funds
£
41,918
187,769
-
229,687
-
111,654
111,654
118,033
(84,829)
33,204
2,203
35,407		 Total funds
2024
£
389,705
760,492
120,944
1,271,141
3,945
1,207,719
1,211,664
59,477
-
59,477
1,409,120
1,468,597		 Unrestricted
funds
£
235,151
689,641
101,481
1,026,273
18,380
944,419
962,799
63,474
53,883
117,357
1,289,560
1,406,917		 Restricted
funds
£
51,614
187,473
-
239,087
-
343,909
343,909
(104,822)
(53,883)
(158,705)
160,908
2,203		 Total funds
2023
£
286,765
877,114
101,481
1,265,360
18,380
1,288,328
1,306,708
(41,348)
-
(41,348)
1,450,468
1,409,120

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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EMERGE 3Rs Company number 03556346

Balance sheet as at 31 March 2024

Note 2024 2023
£ £ £ £
Fixed assets
Tangible assets 15 1,313,191 1,322,488
Total fixed assets 1,313,191 1,322,488
Current assets
Debtors 16 188,070 110,912
Cash at bank and in hand 169,480 141,646
Total current assets 357,550 252,558
Liabilities
Creditors: amounts falling
due in less than one year 17 (191,717) (151,707)
Net current assets 165,833 100,851
Total assets less current liabilities 1,479,024 1,423,339
Creditors: amounts falling
due after more than one year 19 (10,427) (14,219)
Net assets 1,468,597 1,409,120
The funds of the charity:
Unrestricted income funds 21 1,433,190 1,406,917
Restricted funds 20 35,407 2,203
Total charity funds 1,468,597 1,409,120

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 28 to 45 form part of these accounts.

Approved by the trustees on and signed on their behalf by: 22 / 12 / 2024

(Brigit Egan, Trustee)

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EMERGE 3Rs

Statement of Cash Flows for the year ending 31 March 2024

Note
2024
£
Cash provided by/(used in) operating activities
23
115,268
Cash flows from investing activities:
Purchase of tangible fixed assets
(83,642)
Cash provided by/(used in) investing activities
(83,642)
Cash flows from financing activities:
Repayment of borrowing
(3,792)
Cash provided by/(used in) financing activities
(3,792)
27,834
Cash and cash equivalents at the beginning of the year
141,646
Cash and cash equivalents at the end of the year
169,480
Increase/(decrease) in cash and cash
equivalents in the year		 2023
£
38,486
(137,849)
(137,849)
(7,993)
(7,993)
(107,356)
249,002
141,646

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EMERGE 3Rs

Notes to the accounts for the year ended 31 March 2024

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements 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) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

EMERGE 3Rs meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.

b Judgments and estimates

The trustees have made no key judgments which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

d Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

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 a provision of a specified service is deferred until the criteria for income recognition are met.

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EMERGE 3Rs

Notes to the accounts for the year ended 31 March 2024 (continued)

e Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

f 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.

g Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of 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.

h Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

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EMERGE 3Rs

Notes to the accounts for the year ended 31 March 2024 (continued)

i Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 8.

j Tangible fixed assets

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 as follows:

Building 3.33%
Vehicles 25%
Office Equipment 33%
Other equipment 33%

k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

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EMERGE 3Rs

Notes to the accounts for the year ended 31 March 2024 (continued)

o Pensions

Employees of the charity are entitled to join a defined contribution scheme. The charity’s contribution is restricted to the contributions disclosed in note 10. Outstanding contributions at the year end were £863 for March 2024. The costs of the defined contribution scheme are included within support and governance costs and allocated to the funds of the charity using the methodology set out in note 10.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

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Notes to the accounts for the year ended 31 March 2024 (continued)

3 Income from donations and legacies

FareShare Greater Manchester
Donations
Corporate donations
Garfield Weston
The Broome Family Charitable Trust
Miss Edith Mary Sage Char Trust
The National Lottery Community Fund
Duchy of Lancaster Trust
Hedley Foundation
Other grants
Subtotal for Fareshare GM
Give and Gain
CDL
Charities Aid Foundation
Forrester Family Trust
The Miss JK Stirrup Charity Trust
Subtotal for Give and Gain
Building
Beatrice Laing Trust
Skillag Family Trust
The Hobson Charity
Withington Walls
Total		 Unrestricted
£
66,297
77,719
6,500
15,000
13,099
74,999
-
-
24,173
277,787
55,000
-
15,000
-
70,000
-
-
-
-
-
347,787		 Restricted
£
-
-
-
-
-
-
2,692
3,000
-
5,692
-
-
-
25,869
25,869
7,500
-
2,857
-
10,357
41,918		 Total 2024
£
66,297
77,719
6,500
15,000
13,099
74,999
2,692
3,000
24,173
283,479
55,000
-
15,000
25,869
95,869
7,500
-
2,857
-
10,357
389,705		 Unrestricted
£
58,174
106,872
-
15,000
-
-
5,000
-
15,105
200,151
-
-
-
-
-
-
5,000
-
30,000
35,000
235,151		 Restricted
£
-
-
-
-
-
-
-
-
-
-
-
51,614
-
-
51,614
-
-
-
-
-
51,614		 Total 2023
£
58,174
106,872
-
15,000
-
-
5,000
-
15,105
200,151
-
51,614
-
-
51,614
-
5,000
-
30,000
35,000
286,765

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Notes to the accounts for the year ended 31 March 2024 (continued)

4
Income from charitable activities
FareShare Greater Manchester
Fareshare UK
Fareshare UK - BMH Project
GM BME Network
Green Skills Partnership
Manchester City Council - OMVCS
Power to Change
Salford Community CCF23
Schroder Charity Trust
Skelton Charitable Trust
Tesco Community Grant
The Zochonis Charitable Trust
Young Manchester Covid Grant
Other
Supply of donated goods
Subtotal for Fareshare GM
Give and gain
Albert Gubay Charitable Trust
Other
Subtotal for Give and Gain
Building
FareShare UK
Total		 Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
572,723
572,723
-
-
-
-
572,723		 Restricted
£
30,463
-
-
-
-
-
7,961
-
-
-
20,000
-
-
-
58,424
54,873
-
54,873
74,472
187,769		 Total 2024
£
30,463
-
-
-
-
-
7,961
-
-
-
20,000
-
-
572,723
631,147
54,873
-
54,873
74,472
760,492		 Unrestricted
£
68,008
-
-
22,755
-
10,000
-
-
-
5,375
100,000
-
5,237
478,266
689,641
-
-
-
-
689,641		 Restricted
£
25,000
25,201
1,000
12,201
19,980
-
-
5,000
2,203
1,125
20,000
19,555
-
-
131,265
-
6,208
6,208
50,000
187,473		 Total 2023
£
93,008
25,201
1,000
34,956
19,980
10,000
-
5,000
2,203
6,500
120,000
19,555
5,237
478,266
820,906
-
6,208
6,208
50,000
877,114

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Notes to the accounts for the year ended 31 March 2024 (continued)

5 Summary of income by activity

Fareshare Greater Manchester
Give and Gain
Building
6
Income from other trading activities
Recharges to EMERGE Recycling Ltd
Rental income
Other
7
Cost of raising funds
Staff costs
Direct costs		 Unrestricted
£
850,510
70,000
-
920,510
Unrestricted
£
85,367
20,664
14,913
120,944
Unrestricted
£
3,945
-
3,945		 Restricted
£
64,116
80,742
84,829
229,687
Restricted
£
-
-
-
-
Restricted
£
-
-
-		 Total 2024
£
914,626
150,742
84,829
1,150,197
Total 2024
£
85,367
20,664
14,913
120,944
2024
£
3,945
-
3,945		 Unrestricted
£
889,792
-
35,000
924,792
Unrestricted
£
85,999
15,482
-
101,481
Unrestricted
£
8,708
9,672
18,380		 Restricted
£
131,265
57,822
50,000
239,087
Restricted
£
-
-
-
-
Restricted
£
-
-
-		 Total 2023
£
1,021,057
57,822
85,000
1,163,879
Total 2023
£
85,999
15,482
-
101,481
2023
£
8,708
9,672
18,380

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Notes to the accounts for the year ended 31 March 2024 (continued)

8 Analysis of expenditure on charitable activities

Salary costs
Direct costs
Recycling recharged
Premises costs
Office and admin costs
Loss on sale of asset
Depreciation
Bad debt written off
Restricted expenditure
Unrestricted expenditure
Other staff and
volunteer costs
Governance costs (see
note 9)
Support costs (see note
9)		 FareShare
£
576,401
27,648
196,019
-
27,903
24,015
6,175
78,750
177
14,886
51,289
1,003,263
60,785
942,478
1,003,263
 Give and gain
£
60,949
2,572
38,506
-
2,596
2,234
-
-
-
1,574
5,423
113,854
50,869
62,985
113,854		 Other
£
-
-
-
90,602
-
-
-
-
-
-
-
90,602
-
90,602
90,602		 Total 2024
£
637,350
30,220
234,525
90,602
30,499
26,249
6,175
78,750
177
16,460
56,712
1,207,719
111,654
1,096,065
1,207,719		 FareShare
£
551,202
-
369,517
-
-
-
-
-
-
-
119,414
1,040,133
181,713
858,420
1,040,133		 Give and gain
£
52,318
-
102,193
-
-
-
-
-
-
-
7,685
162,196
162,196
-
162,196		 Other
£
-
-
-
85,999
-
-
-
-
-
-
-
85,999
-
85,999
85,999		 Total 2023
£
603,520
-
471,710
85,999
-
-
-
-
-
-
127,099
1,288,328
343,909
944,419
1,288,328

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Notes to the accounts for the year ended 31 March 2024 (continued)

9 Analysis of governance and support costs

Basis of
apportionment
Salary costs
Staff time
Staff related costs
Staff time
Marketing costs
Staff time
Office and other support costs
Staff time
Staff time
Loan interest
Staff time
Finance charges
Staff time
Legal and professional
Staff time
Allocated to:
FareShare
Give and Gain
Memberships, Conferences &
Publications		 Support
£
35,616
-
13,346
-
1,307
-
6,443
-
56,712
51,289
5,423
56,712		 Governance
£
1,972
-
-
-
-
-
-
14,488
16,460
14,886
1,574
16,460		 Total 2024
£
37,588
-
13,346
-
1,307
-
6,443
14,488
73,172
66,175
6,997
73,172		 Support
£
81,501
3,090
6,728
32,616
-
1,894
1,270
-
127,099		 Governance
£
8,708
-
-
-
-
-
-
9,673
18,381		 Total 2023
£
90,209
3,090
6,728
32,616
-
1,894
1,270
9,673
145,480

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Notes to the accounts for the year ended 31 March 2024 (continued)

10 Net income/(expenditure) for the year

This is stated after charging/(crediting):
Depreciation
Interest payable
Auditor's remuneration - audit fees
Auditor's remuneration - accountancy fees
Staff costs
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Allocated as follows:
Cost of raising funds
Charitable activities
Support costs
Governance costs		 2024
£
78,749
493
3,500
1,800
2024
£
616,027
48,799
14,057
678,883
3,945
637,350
35,616
1,972
678,883		 2023
£
74,723
983
3,000
1,800
2023
£
629,350
50,141
14,238
693,729
8,708
603,520
81,501
-
693,729

11 Staff costs

No employee has employee benefits in excess of £60,000 (2023: Nil).

The average number of staff employed during the period was 28 (2023: 31). The average full time equivalent number of staff employed during the period was 22 (2023: 25).

The key management personnel of the charity comprise the trustees and senior staff (as set out on page 1). The total employee benefits of the key management personnel of the charity were £212,083 (2023: £174,888).

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Notes to the accounts for the year ended 31 March 2024 (continued)

12 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2023: Nil).

No member of the management committee received travel and subsistence expenses during the year (2023:£Nil).

Aggregate donations from related parties were £Nil (2023: £Nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2023: nil).

13 Government grants

The government grants recognised in the accounts were as follows:

European Social Fund Community Grant
Manchester City Council - Our Manchester
The National Lottery Community Fund		 2024
£
-
-
74,999
74,999		 2023
£
6,208
19,980
12,000
38,188

There were no unfulfilled conditions and contingencies attaching to the grants.

14 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

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EMERGE 3Rs

Notes to the accounts for the year ended 31 March 2024 (continued)

15 Fixed assets: tangible assets

Cost
Additions
Disposals
Depreciation
Charge for the year
Disposals
Net book value
16
Debtors
Trade debtors
Accrued income
Prepayments
VAT
At 31 March 2024
At 1 April 2023
At 31 March 2024
At 31 March 2024
At 31 March 2023
At 1 April 2023		 Buildings
£
1,056,817
3,606
-
1,060,423
41,627
33,941
-
75,568
984,855
1,015,190		 Vehicles
£
196,694
-
-
196,694
126,527
25,246
-
151,773
44,921
70,167
2024
£
77,012
73,006
18,390
19,662
188,070		 Other
equipment and
fixtures
£
317,872
80,036
(41,866)
356,042
80,741
19,562
(27,676)
72,627
283,415
237,131
2023
£
100,539
-
10,373
-
110,912		 £
1,571,383
83,642
(41,866)
1,613,159
248,895
78,749
(27,676)
299,968
1,313,191
1,322,488
Total

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Notes to the accounts for the year ended 31 March 2024 (continued)

17 Creditors: amounts falling due within one year

Trade creditors
Other creditors and accruals
Deferred income
Taxation and social security costs
Amount owed to related party
18
Deferred income
Deferred grant brought forward
Grant received
Released to income from charitable activities
Deferred grant carried forward
19
Creditors: amounts falling after more than one year
Hire purchase agreement
Repayable after more than 5 years by instalments		 2024
£
101,284
25,640
36,143
23,377
5,273
191,717
2024
£
20,000
36,143
(20,000)
36,143
2024
£
10,427
10,427
-		 2023
£
112,972
13,533
20,000
5,202
-
151,707
2023
£
-
20,000
-
20,000
2023
£
14,219
14,219
-

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Notes to the accounts for the year ended 31 March 2024 (continued)

20 Analysis of movements in restricted funds

FareShare GM
Duchy of Lancaster
FareShare UK
Hedley Foundation
The Hobson Charity
Give and Gain
Building
FareShare UK
Total
Zochonis Charitable
Trust
Albert Gubay
Charitable Trust
The Miss JK Stirrup
Charity Trust
The Beatrice Laing
Trust
Salford Community
CCF23
Skelton Charitable		 Balance at 1
£
-
-
-
-
2,203
-
-
2,203
-
-
-
-
-
-
2,203		 Income
£
2,692
30,463
3,000
7,961
-
2,857
20,000
66,973
54,873
25,869
80,742
74,472
7,500
81,972
229,687		 Expenditure
£
(158)
(30,463)
-
(7,961)
(2,203)
-
(20,000)
(60,785)
(25,000)
(25,869)
(50,869)
-
-
-
(111,654)		 Transfers
£
-
-
-
-
-
(2,857)
-
(2,857)
-
-
-
(74,472)
(7,500)
(81,972)
(84,829)		 Balance at 31
£
2,534
-
3,000
-
-
-
-
5,534
29,873
-
29,873
-
-
-
35,407

Note re transfers of restricted funds

Those funds were used for capital expenditure on fixed assets as per funder agreement. Those restricted funds were spent on a large industrial freezer and a fork lift truck.

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Notes to the accounts for the year ended 31 March 2024 (continued)

Note 20 continued

Comparative period
Balance at 1
£
Activity 1 - FareShare GM
GM BME Network
-
-
FareShare UK
-
-
-
Skelton Charity Trust
-
-
800
-
800
Activity 2 - Give and Gain
160,108
-
160,108
Activity 3 - Building
Garfield Weston
-
-
Total
160,908
Schroeder Charitable
Trust
Tesco Community
Grant
Young Manchester
Covid Recovery
Zochonis Charitable
Trust
Green Skills
Partnership
Manchester City
Council - Our
Charities Aid
Foundation
European Social Fund
Community Grant		 Income
£
1,000
12,201
50,201
19,980
5,000
2,203
1,125
19,555
20,000
131,265
51,614
6,208
57,822
50,000
50,000
239,087		 Expenditure
£
(1,000)
(12,201)
(50,201)
(19,980)
(5,000)
-
(1,125)
(16,472)
(20,000)
(125,979)
(211,722)
(6,208)
(217,930)
-
-
(343,909)		 Transfers
£
-
-
-
-
-
-
-
(3,883)
-
(3,883)
-
-
-
(50,000)
(50,000)
(53,883)		 Balance at
£
-
-
-
-
-
2,203
-
-
-
2,203
-
-
-
-
-
2,203

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Notes to the accounts for the year ended 31 March 2024 (continued)

Note 20 continued

Name of
restricted fund Description, nature and purposes of the fund
FareShare GM
Duchy of Lancaster contribution to increase in cost of living
FareShare UK fuel contribution towards CFM deliveries
FareShare UK contribution to costs of Head of Development role
Garfield Weston The Weston Charity Awards (Pilotlight) - undertake work of strategic
significance to the charity
Hedley Foundation towards purchase of fork lift truck for training volunteers
Rothchild Foundation grant funding for CMF
via FareShare UK
Salford Community part of the funding was for slow cooker
CCF23
Skelton Charitable project Feeding Families who cannot cope with the cost of living crisis
The Hobson Charity towards purchase of Doosan fork lift truck, to settle part of the finance lease
cost commencing July 2023
The National Lottery contribution to increase in cost of living
Community Fund
Zochonis Charitable contribution towards salary and on cost for new Corporate Volunteer
Trust Engagement position
Give and Gain
Albert Gubay towards salary costs of Give and Gain operation
Charitable Trust
CDL towards costs of Give and Gain operation
Forrester Family Trust for staff and volunteer training costs
The Miss JK Stirrup towards costs of Give and Gain operation
Charity Trust
Building
FareShare UK towards costs of health and safety improvements
FareShare UK towards installation of industrial freezer
The Beatrice Laing towards installation of industrial freezer
Trust

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Notes to the accounts for the year ended 31 March 2024 (continued)

21 Analysis of movement in unrestricted funds

Comparative period
Designated property
assets fund
Designated property
assets fund
General fund
General fund		 Balance at 1
£
295,648
1,111,269
1,406,917
Balance at
£
138,655
1,150,905
1,289,560		 Income
£
1,041,454
-
1,041,454
Income
£
1,026,273
-
1,026,273		 Expenditure
£
(1,100,010)
-
(1,100,010)
Expenditure
£
(873,163)
(89,636)
(962,799)		 Transfers
£
(65,569)
150,398
84,829
Transfers
£
3,883
50,000
53,883		 As at 31
£
171,523
1,261,667
1,433,190
As at 31
£
295,648
1,111,269
1,406,917

Name of

unrestricted fund Description, nature and purposes of the fund

General fund

The free reserves after allowing for all designated funds

Designated property The fixed assets are essential for the future operation of the charity and so are assets fund excluded from free reserves.

22 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Creditors of more than one year
Total		 General
fund
£
51,524
130,426
(10,427)
171,523		 Designated
funds
£
1,261,667
-
-
1,261,667		 Restricted
funds
£
-
35,407
-
35,407		 Total 2024
£
1,313,191
165,833
(10,427)
1,468,597

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Notes to the accounts for the year ended 31 March 2024 (continued)

Note 22 continued

Comparative period
General
Designated
Restricted
fund
funds
funds
£
£
£
Tangible fixed assets
211,219
1,111,269
-
Net current assets/(liabilities)
98,648
-
2,203
Creditors of more than one year
(14,219)
-
-
Total
295,648
1,111,269
2,203
23
Reconciliation of net movement in funds to net cash flow from operating activities
2024
2023
£
£
Net income/(expenditure) for the year
59,477
(41,348)
Adjustments for:
Depreciation charge
78,749
74,723
Loss on sale of fixed assets
14,190
-
Decrease/(increase) in debtors
(77,158)
(18,872)
Increase/(decrease) in creditors
40,010
23,983
115,268
38,486
24
Net debt statement
Cash flows
£
£
£
Cash at bank and in hand
141,646
115,268
(78,443)
Loan falling due in less than 5 years
(14,219)
-
3,800
127,427
115,268
(74,643)
Net cash provided by/(used in) operating activities
At 1 April
2023
Other non-
cash changes		 Total 2023
£
1,322,488
100,851
(14,219)
1,409,120
£
178,471
(10,419)
168,052
At 31 March
2024

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