Annual report 2020/2021
Because eveyone needs a bed and a reason to get out of it
## Contents
|Foreword to Annual Report|page 3|
|---|---|
|Acknowledgements|page 6|
|Janine's Story|page 7|
|Our Year in Numbers|page 8|
|Our Year in Pictures|page 9|
|Lee's Story|page 10|
|Future Plans|page 11|
|Andy's Story|page 14|
|Reference and administrative details|page 15|
|Audited financial statements|pages 16 - 34|
|Contact|page 35|
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## Foreword to Annual Report David Daynes – Chair
I would like to start by paying tribute to our community and their response to COVID. They showed great resilience and fortitude in what was a very difficult time and continued to move the community forward. We can be proud of what was achieved during this difficult period.
Potentially having 32 people, locked down together, could have been incredibly testing and stressful; yet the community navigated a ten month closure of our main site in Ditchingham, and most of our enterprises, with incredible sense, strength and spirit. This was a particularly significant achievement given many members had no interaction with the outside world for months and the personal issues that raised for them.
Our community includes a number of people with serious long-term illness so we moved swiftly to lockdown, ahead of the Government’s first lockdown announcement, and we remained closed from March 2020 for 12 months, nine of which fell during this annual reporting period. We had one case of COVID within our community in January 2021 which we managed to contain, and the community member concerned made a full recovery.
The community used the time when most of our enterprises and our main site were closed, wisely.
Key achievements during the year were:
Adding **10 new bedrooms** to our site, including a dedicated women’s wing and our first accessible room, a specially equipped, en suite, recovery room.
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**Redecorating our retail areas -** we redecorated 650 square metres of retail and storage space during lockdown, sanding all floors and doorways and completely transforming our showroom space.
**Adding a forge to our site -** fitting it out and stocking it with excellent tools and working with renowned sculptor Leigh Dyer, to create two sculptures for our site. 15 companions undertook training with Norfolk’s master blacksmith Nigel Barnett to learn the basics of forging.
Our companions really enjoyed the mental and physical health benefits of working outside during lockdown.
Companions led plans to develop our grounds and decided to design and then create three new gardens, a sensory garden, a woodland memorial garden, and a vegetable garden.
**Keeping the NAS scheme (Norfolk Assistance Scheme) going -** Emmaus Norfolk & Waveney is one of the leading providers of white goods and furniture under Norfolk County Council’s emergency furnishing scheme for people in crisis. Through this scheme, we help some of the lowest income and most vulnerable individuals and families to equip their homes with essential items.
Most providers closed this service during the lockdown, but whilst we closed it for a couple of months to work out how to make it COVID secure for customers and our community, we managed to maintain, and indeed, increase this service throughout the year, supporting thousands of people/households, with the basics needed.
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## **Opened a new Retail Outlet in Castle Quarter,**
**Norwich -** we opened our first retail site in Norwich in September 2020. We kitted the shop entirely from recycled materials, and our community did a wonderful job in building shop fittings, decorating, and stocking the shop for opening.
We welcomed 2,240 customers through the doors in the first week. This store includes a social supermarket offering food at reduced prices to families and individuals in need of it.
**Marketing our site and enterprises** – we have had an excellent year in connecting with current and future customers and supporters and marketing our site and enterprises.
During the year we have reached over 12 million people through our appearances on BBC Countryfile, BBC LookEast and Gardeners' World, and through the extensive coverage by local and national media around the opening of our forge.
## **Future Plans**
Our plans for the next stage of our community’s development are dynamic and ambitious. Over the next 12 months we will be launching a fundraising appeal to help us renovate the old refectory, transforming it into a shared dining room where our community dine with the local community and our customers from further afield.
We are also planning to turn upstairs of Abbe Pierre House, which in past times provided the convent bedrooms (cells), into a unique 23 bedroom B&B. This will serve the many walkers and cyclists who are undertaking the walking and cycling trails that adjoin our site, including the new pilgrim's trail, the Via Beata, expected to open next year.
This will be a huge undertaking and we have dedicated the majority of our reserves towards this project, and we will be launching a £1m+ fundraising appeal in 2022, offering local people and businesses the chance to sponsor a room. Longer-term, the income from these hospitality enterprises will support us to offer a home for as long as it is needed, to more people, whilst at the same time broadening the range of work skills for companions.
More detail on these and other future plans can be found on page 11 of this annual report.
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## Acknowledgements
At the outset we would wish to pay tribute to our Director Cecile Roberts and her incredible leadership this very difficult year. Cecile has been at the forefront of the community's efforts in navigating COVID and in continuing to find new ways to empower the community to make sure that the charity serves their needs. Our forge and new enterprises are prime examples of where companions have been setting the direction for our development.
I would like to thank the staff team, Lyn, Jo, Frazer, David, Seamus, Peter, Katie, Tricia, Debbie and Anna for their dedication and care and we are very grateful for that over this difficult period. Some were furloughed and some continued to support companions onsite during the pandemic and both circumstances presented their own issues which were addressed with fortitude and determination. Those who joined us at the end of the financial year as we re-emerged from the lockdown have given invaluable support to the companions and the organisation as a whole to bring us back to normality. The team gave above and beyond to ensure companions were safe, their mental health was supported and that they were able to navigate through a most extraordinarily difficult time.
We would also like to thank our volunteers, Lorna, Pat, Sue, Linda and Angie who give up their time to sort our donations, and Steve and Janet for their help with gardening. We would also like to thank new volunteers James, Jane and Miles who were so supportive during the opening of the new Castle Quarter shop.
We also appreciate the time and skills that our trustees continue to bring to the table and their support in helping us meet our legal commitments and set the strategy for the charity.
Our companions, both past and present, have made a significant contribution to keeping our enterprises running and helping develop our future plans. Companions are at the heart of what we do and we have been very fortunate to have a strong group committed to the ideals of Emmaus.
Many organisations and individuals have supported us with financial donations and the provision of time and services. We particularly wish to thank:
The Arts Council England for investing in our forge.
The National Lottery Community Fund for giving funding for an outside gym.
Norfolk Community Foundation for helping us to introduce a new logistics system.
Emmaus UK for investing in our new bedrooms, a farm shop, a woodworking workshop, and a polytunnel to enable us to retail plants.
Iain and Pat Mackechnie-Jarvis for their continued support and in particular for two significantly generous donations during the peak of the pandemic.
Vic from Ken Bates Associates who works in such a tailored way to support Companions to gain NVQ qualifications in Warehousing and Customer service and also qualifications in maths and English. He
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continues to deliver bespoke training to ensure everyone has the chance to gain new qualifications no matter what their educational background.
Brandbank who donate food fortnightly, through which, not only have we saved money, but also been able to diversify our dinners and help those in greater need. This aligns with a key principle of Emmaus to encourage Companions to help others
Groom Butchers and Tesco Fareshare Beccles for continually donating fresh produce to keep our pantry full and our Companions healthy.
More broadly the continuing encouragement of the Sisters and Trustees of the Community of All Hallows provides us with much momentum in sustaining and developing our activities.
We would also wish to acknowledge the work done in the Community by Stacey Richards from Heart of the Matter in supporting our Companions in rebuilding their confidence and self-esteem through her wellbeing service.
Finally, we wish to thank all those who support us through donations both of money and goods for resale, or by shopping with us. The incredible support we receive from the local community and visitors from further afield is critical to our success, and the transformational impact our charity has on the lives of people who have been homeless.
## Janine's story
**Janine came to live at Emmaus Norfolk & Waveney in 2019 after spending time living in hostels and refuges.**
“The environment of Emmaus is amazing. The staff and other companions are extremely supportive and since being here, Emmaus has organised to get me on a drug and alcohol programme in Norwich. I am now clean and sober for more than a year. The extra support has been so good for me and every week I’m in an environment with other
people trying to do the same as me, it feels safe, and everyone is honest and open.
"I have also been meeting with Stacey from Heart of the Matter, who visits the communities to have sessions with companions. She has been absolutely amazing and pivotal in helping me feel valued.
"Emmaus is more than just a place to live. We all eat together, both staff and companions, and Eamon, who is another companion at Emmaus, cooks amazing food which really brings everyone together. It's not forced either, sometimes people take their plates to their room and that’s okay, but eating together feels nourishing, nurturing and healing."
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## Our year in numbers
2,688 people sleeping rough
8760 nights sleep on our site
2,688 people were estimated to be sleeping rough on a single night in autumn 2020 in England according to the latest Government figures.
8,633,668
people tuned in to watch us on BBC Countryfile & Gardeners World.
10 new beds
10 beds added to our community house, including a dedicated women’s area.
positive "move- ons"
supporting companions into their own home & into 4 work.
51 companions supported
to rebuild their lives after homelessness.
## 1,500 tonnes saved from landfill
through sales of second hand items in our social enterprises, and through upcycling projects.
725 households in crisis provided with white goods & furniture.
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Our year in pictures
412
## Lee's story
Some might say I had quite a bad start in life. I grew up in care, and when I was old enough to leave, there was no support available to help me begin my adult life.
I started travelling from hostel to hostel but ended up getting in trouble and going to prison for a short while. When my release date came up, I found myself with nowhere to go; my only option was to sleep rough. For seven years, that was my life. It was very scary, especially at first. Life on the streets was hard; everything was so new, and I didn’t know how to act around people.
Eventually, I started to make friends with the other lads that were out on the street. We formed a little community – homeless people will always help other homeless people, so I was never that far away from somebody’s help. It could be quite dangerous though, especially at weekends. When the pubs kicked out at two or three in the morning, I would often see guys who’d had one too many spot a homeless person and start on him for no reason – I’ve seen people kicked, punched and even urinated on.
Living on the streets was a really difficult thing to do, but in winter the freezing temperatures make it almost unbearable. I used to try and find any shelter I could, but when you’re out in that weather there’s not much you can do to escape the cold. There’s a huge stigma around homeless people. When I was on the street, some people would deliberately cross the road to avoid walking past me. No one would make eye contact. It’s easy to tar all homeless people with the same brush – that we’re all alcoholics and drug addicts – but we’re not. None of us actually ever made the decision “I want to go out and sleep on the street” – we’ve all got our own stories that led us down that path, and they are all different.
My story finally changed for the better when I was back in prison for a second time, having got into trouble again. It was about two weeks before my release and my cellmate told me about a place called Emmaus. I’d never heard of it, but I wrote them a letter asking if I could go and see what it was all about. They came and had a chat with me, and then on the day of my release they took me to my local community, which was Emmaus Village Carlton in Bedfordshire. I loved it from day one and later moved to Emmaus Leicestershire for a while before coming to Emmaus Norfolk & Waveney in December 2018.
From having nothing, Emmaus has helped me to get back my sense of pride. I get out of bed each morning to do something that is not only changing my life, it’s changing other people’s lives too. My work is helping to keep our charity shops full of furniture so we can raise money to keep the charity going and help more people off the streets. What I love about Emmaus is the fact that each community is made up of such a mixture of people from all different backgrounds all living and working together and supporting each other. When I look to the future now, I am happy to wake up each morning alive and safe, being part of the community and able to help others.
Emmaus has changed my life completely; I now have a warm place to sleep and every day my work is helping the charity to help more people like me.”
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## Future Plans
Our future plans have been led by our companions, who have asked for opportunities to learn hospitality and catering skills as these are areas of high employment locally, which with the right skills, companions can access.
1. **[Making Emmaus Norfolk & Waveney a destination for foodies]**
We plan to bring the former refectory back to life as a space in which our community can dine with the local community. The old convent dining room will be brought back to life as a dining space with two sittings each day of three delicious plat de jours as well as serving breakfast for our B&B guests.
Our Director is a former head-chef and we have amongst our companions Eamon, also a qualified and fabulous chef. The dining room will have a simple menu of traditional British food, locally sourced where not grown on our own site. We will go for quality over quantity with a small menu of seriously delicious dishes. We plan to have long shared tables in our dining room, so people can dine side by side; but we accept that we may need to adapt these plans to keep everybody safe whilst the pandemic continues.
**From this**
**To this**
We aim to reopen our small Cafe in October 2021 with a new Cafe Manager in place. We will offer homemade cakes and scones, paninis and light lunches which will enable companions to gain skills in baking and food preparation. Alongside this companions will receive Barista training and NVQs in customer service.
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## 2. **[Welcoming people to stay on our site]**
The first floor of our main building is currently used for storage for our retail outlets. The building is beautiful with wonderful countryside views and was formally the accommodation for the nuns who previously lived on our site.
We wish to convert the 25 former nuns’ rooms into a simple but comfortable B&B serving the many walkers and cyclists that travel past our site, including those undertaking the new Via Beata pilgrims trail that stretches from East to West across the UK, from Lowestoft to St Davids. We will be the only place for rest on this trail in our immediate area.
We have exciting plans in development but this will be an ambitious project costing in the region of £1.2m. We will be offering local businesses the chance to sponsor a room, in turn, helping our visitors to stay with us. If you are interested in sponsoring a room, please contact Julie, our fundraiser at julie@thefundraisers.co.uk
We also plan to have a cycle repair shop on-site and develop our fitness, leisure and therapeutic offer with an outside gym and fitness and wellbeing classes for visitors to enjoy.
## 3. **[Getting creative at Emmaus Norfolk & Waveney]**
We have plans to build on the success of our forge, creating more sculptures during the next year, and producing a range of hand-forged goods to sell from our retail outlets.
We also want to bring an artist in residence programme to our site, and to find new and interesting ways to create a rich history of our site for storytelling, across a variety of formats. Once our artist in residence programme is established we will be inviting visitors to join our community in workshops, and at storytelling events.
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## 4. **[Going for Growing]**
Our grounds and the chances to be active in them were crucial to helping our community survive our extended lockdown with good humour and good health. During it, companions loved creating our new sensory garden, vegetable garden, memorial garden and woodland garden, and are keen to keep growing.
We have been awarded funding from Emmaus UK to buy a polytunnel from which we will grow and retail plants and shrubs; and to convert our existing wood workshops (which will be relocated) into a farm shop, selling produce grown on-site.
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## Andy's story
I’m originally from Bournemouth and my childhood was very hard and painful. When I was younger, I was sexually abused by a family member. I never told anyone and felt so scared in life and came to trust nobody.
When I was 11 years of age, my mum passed away from breast cancer. It spread all the way through and was a disaster. I sat by her side for days before she went. She was my rock and still is to this day.
After that, I went through the care system, in and out of kid’s homes. I lived with my sister and her boyfriend for a time but that
didn’t work out. I can still remember clearly sitting down for dinner one day. There were brussels sprouts on my plate, and I didn’t eat them. My sister’s boyfriend got angry, telling me that if I didn’t then they’d be there tomorrow too. The day after came, and true to his word they were there. I still didn’t eat them, and he dragged me by the scruff of my neck and hit me again and again until I slid down the back door. In those days, that was normal for me.
I lost my sister when she took her own life and at 16 my dad died. I ended up running away from care and found myself sleeping on a friend’s sofa while working on the funfair. It was heavy lifting and long hours with not very much pay. I worked on the funfair for 15 years as well as working in a few catering jobs.
When friends started to get fed up of letting me stay, I started to sleep rough. I did that, on and off, for about six years. It was horrible. The last time I was on the streets was in 2014. There was three foot of snow. I put some cardboard underneath my sleeping bad and stuffed cardboard inside. It was absolutely freezing. On the hour, every hour, I was waking up and thinking I need to move, I need to get my blood pumping.
I knew that I needed to get myself help and walked 11 miles to the next town. I came across a dropin centre, who asked if I’d ever heard of Emmaus. I moved into the Leeds community shortly after.
At Emmaus Leeds, I worked in the kitchen, shop, sorting room, down on the markets, and wherever else I was needed. I was given the opportunity to do some training too. I did my first aid, three levels of the Jamie Oliver Ministry of Food cooking course, and two levels of food hygiene. While I was there, a group of us took on the challenge of walking up six mountains to raise money in memory of our friend, Steven Wall, who also lived at Emmaus Leeds. Steven died of cancer and it was hard for all of us to lose a member of our community. I’m very proud to have helped raise nearly £2,000 for the local hospice.
I moved to Emmaus Norfolk & Waveney in 2019 and was shown round by another companion, Colin, who made me feel very welcome. I’m grateful for all the support that I get from everyone at the community and I’d like to thank them all for giving me another chance in life.
The thing with Emmaus is that once you make that first connection, it is life changing. You arrive and meet people you don’t even know but you make friends for life. The support you receive and the security of your own place to live is invaluable. In your heart of hearts, you think wow; you know that Emmaus is there for everybody. It’s not just a bed for the night, it’s there for however long you need it.
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## Reference and administrative details
**Registered charity name** Emmaus Norfolk and Waveney **Charity registration number** 1136584 **Company registration number** 7276977 **Registered office** Emmaus House Belsey Bridge Road Ditchingham Norfolk NR35 2DT
## **The trustees**
Mrs Paula Boyce Mrs Melissa J Brambleby Mr Christopher J Brown Mr Peter C Coe Mr David E Daynes (Chair) Mr John Hamill – appointed 29 September 2020 Mr Selwyn D Image Prof G Roland Kaye Mr A John Pinnington Mrs Amanda Stekly – appointed 29 September 2020 Mr Simon A Theobald
## **Company Secretary**
## **Independent Examiner**
Mark Johnstone, Argents Chartered Accountants
## **Bankers**
Lloyds Bank PLC Ariel House, 2138 Coventry Road, Sheldon B26 3JW
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## **EMMAUS NORFOLK AND WAVENEY**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 JUNE 2021**
The trustees present their report and financial statements for the year ended 30 June 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
## **Objectives and activities**
The charity's objects are specifically restricted to the alleviation and relief of poverty, hardship and distress arising there from in conformance with the principles of the Emmaus movement.
In achieving those objectives during the year, the charity has continued to develop and improve the community accommodation and develop the social enterprise activity to generate income to support that community. The charity leases a significant property from the Community of All Hallows which it has continued to develop in order to increase the number of companions who may be housed in the community and allow the social enterprise to be expanded to make the community self-sufficient.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Future Plans**
Our plans for the next stage of our community’s development are dynamic and ambitious. Over the next 12 months we will be launching a fundraising appeal to help us renovate the old refectory, transforming it into a shared dining room where our community dine with the local community and our customers from further afield.
We are also planning to turn upstairs of Abbe Pierre House, which in past times provided the convent bedrooms (cells), into a unique 23-bedroom B&B. This will serve the many walkers and cyclists who are undertaking the walking and cycling trails that adjoin our site, including the new pilgrim's trail, the Via Beata, expected to open next year.
This will be a huge undertaking and we have dedicated the majority of our reserves towards this project, and we will be launching a £1m+ fundraising appeal in 2022, offering local people and businesses the chance to sponsor a room. Longer-term, the income from these hospitality enterprises will support us to offer a home for as long as it is needed, to more people, whilst at the same time broadening the range of work skills for companions.
## **Threats & Future**
The greatest threat to our future is the uncertainty stemming from the pandemic of Covid 19. We continue to be cautious and protective of our companions while seeking to grow the trading element of the Community’s Revenue at a rate that keeps up with the financial demands on our charity. This year, has challenged the survival and delayed the forward plans but thanks to early action on cost control and achievement of some trading despite restriction the charity has both survived and prospered.
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## **EMMAUS NORFOLK AND WAVENEY**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021**
## **Financial review**
Overall, the charity survived a difficult year, in which Unrestricted Funds declined by £13,318 with lock down reducing trading activity significantly. The completion of refurbishment of Emmaus House and opening of Castle Quarter shop reflected the continued investment in the community and social enterprises with tangible fixed assets growing to £708,232.
Careful monitoring of cash flow was required and tight cost control helped the charity reduce the impact of lockdown on the financial base. Despite these controls cash and cash equivalent declined to £335,232.
## Income
Charitable income £231,221 reflecting occupancy within the community. The income from our social enterprise activities was £379,040 down by 5% reflecting the impact of lockdown however this is matched by associated cost decreases.
Donations and grants were down by 38% at £152,206 but with core activity grants including Covid related up
at £82,631 an increase of 78%.
## Expenditure
Trading costs changed little at £222,419 continuing to reflect the need to purchase white goods and some furniture to supplement donated goods in meeting NAS requirements. Charitable activities expenditure was marginally higher 2% reflecting the savings made during lockdown when outcomes were uncertain. The cost of generating voluntary income continues at a low level of £10,350.
## **Reserves Policy**
The Board have agreed that the minimum level of reserves that must be maintained is the equivalent of three month’s operating expenditure. This is reviewed annually to ensure it remains appropriate.
In addition, the Board may designate funds where there is a particular risk or cost.
Donations and grants for specific items, expenses or activities are treated as restricted funds and used only for the specific purposes for which they were received.
## **Reserves**
Our reserves stand at £955,365 at the 30 th June 2021. Within this our balance sheet shows that we had £395,085 of net current assets available for to fund day to day operations and future developments. The balance of reserves represents fixed assets. Of those net current assets some £60,000 is required as working capital to manage our businesses, in particular the NAS operations. Some £70,000 is also required to support our minimum reserves policy. A further £42,343 related to money provided to us for specific purposes and is restricted in its use. This leaves some £220,000 available for future investment. The Trustees reviewed future requirement and allocated £202,974 as our contribution to major projects going forward and discretionary reserves to meet such items as unexpected repairs to our building and replacement of vehicles and equipment used in our operations. Undertaking the major projects described in this report will require further funding over and above that allocated from reserves and the Board will be approaching appropriate funders to raise the cash to achieve our goals. The small remaining balance of reserves will give us some degree of financial flexibility in these uncertain times.
## **Risk Management**
The charity acknowledges the Charity Commission’s recommendation for them to undertake a review of the major risks to which the charity is exposed. The Trustees recognise their duty and the risks faced by the charity are reviewed on an ongoing basis and they will continue to do so in the future.
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## **EMMAUS NORFOLK AND WAVENEY**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021**
## **Structure, governance and management**
The organisation is a charitable company limited by guarantee, incorporated in 8 June 2010 and registered as a charity on 24 June 2010.
The charity is directed by the Board of Trustees and governed by its Memorandum and Articles of Association. The trustees are directors for the purposes of company law and serve terms of three years, after which they may offer themselves for re-election, subject to approval at the charity’s annual general meeting.
Trustees are appointed from the membership of the charity which, in accordance with the Articles of Association, is open to any individual who is interested in furthering the charity’s work.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Mrs Paula Boyce Mrs Melissa Brambleby Mr Christopher Brown Mr Peter Coe Mr David Daynes Mr Selwyn Image Mr Godfrey Kaye Mr Alfred Pinnington Mr Simon Theobald Mr J Hamill (Appointed 29 September 2020) Mrs A Stekly (Appointed 29 September 2020)
## **Organisational structure**
The charity is led by the Board of Trustees, supported by separate sub groups within the Board structure, each of which focuses on specific areas of the overall operation of the organisation. Each one of these Working Groups is made up of Board members, a key member or members of staff and one or more companions. There are four Working Groups: Community, Finance, Business, and Development and Property.
## **Emmaus UK**
The charity is a member of Emmaus UK, a federation of Emmaus communities within the UK, who are also a member of the charity. The charity is also a member of Emmaus International which links the Emmaus communities across the globe.
The trustees' r eport was approved by the Board of Trustees.
..............................
## **Mr David Daynes**
Trustees Dated: ......................... 30 November 2021
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## **EMMAUS NORFOLK AND WAVENEY**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EMMAUS NORFOLK AND WAVENEY**
I report to the trustees on my examination of the financial statements of Emmaus Norfolk and Waveney (the charity) for the year ended 30 June 2021.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
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 that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements 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 examination; or
- 4 the financial statements have not been 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 financial statements to be reached.
## **Mark Johnstone FCA**
Argents Accountants Limited 15 Palace Street NORWICH Norfolk NR3 1RT United Kingdom
Dated: ......................... 16 December 2021
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## **EMMAUS NORFOLK AND WAVENEY**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2021**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2021**
**2021**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
90,510
61,696
Charitable activities
**4**
231,221
-
Other trading activities
**5**
379,040
-
**Total income**
700,771
61,696
**Expenditure on:**
Raising funds
Fundraising and
publicity
**6**
10,350
-
Trading costs
**6**
300,706
-
311,056
-
Charitable activities
**7**
336,540
21,580
**Total resources**
**expended**
647,596
21,580
**Net incoming**
**resources before**
**transfers**
53,175
40,116
Gross transfers
between funds
(66,493)
66,493
**Net (expenditure)/income**
**for the year/**
**Net movement in funds**
(13,318)
106,609
Fund balances at 1 July
2020
926,340
(64,266)
**Fund balances at 30**
**June 2021**
913,022
42,343|**Total**Unrestricted
Restricted
funds
funds
**2021**
2020
2020
**£**
**£**
**£**
152,206
124,798
119,693
231,221
238,882
-
379,040
399,327
-
762,467
763,007
119,693
10,350
7,333
-
300,706
225,311
-
311,056
232,644
-
358,120
367,625
30,522
669,176
600,269
30,522
93,291
162,738
89,171
-
375,764
(375,764)
93,291
538,502
(286,593)
862,074
387,838
222,327
955,365
926,340
(64,266)|Total
2020
**£**
244,491
238,882
399,327
882,700
7,333
225,311
232,644
398,147
630,791
251,909
-
251,909
610,165
862,074|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
20
## **EMMAUS NORFOLK AND WAVENEY**
## **BALANCE SHEET**
## **AS AT 30 JUNE 2021**
|**Notes**
**Fixed assets**
Tangible assets
**11**
**Current assets**
Stocks
**12**
Debtors
**13**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**14**
Net current assets
**Total assets less current liabilities**
**Creditors: amounts falling due after**
**more than one year**
**15**
**Net assets**
**Income funds**
Restricted funds
**16**
Unrestricted funds
Designated funds
**17**
General unrestricted funds|**2021**
**£**
**£**
708,232
22,117
66,796
335,232
424,145
(29,060)
395,085
1,103,317
(147,952)
955,365
42,343
202,974
710,048
913,022
955,365|**2020**
**£**
**£**
599,202
16,470
93,249
438,605
548,324
(126,119)
422,205
1,021,407
(159,333)
862,074
(64,266)
244,604
681,736
926,340
862,074|
|---|---|---|
21
## **EMMAUS NORFOLK AND WAVENEY**
## **BALANCE SHEET (CONTINUED)**
## **AS AT 30 JUNE 2021**
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2021.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
30 November 2021
The financial statements were approved by the Trustees on .........................
.............................. Mr David Daynes **Trustee**
## **Company Registration No. 07276977**
22
## **EMMAUS NORFOLK AND WAVENEY**
## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2021**
|||**2021**||**2020**||
|---|---|---|---|---|---|
||**Notes**|**£**|**£**|**£**|**£**|
|**Cash flows from operating activities**||||||
|Cash generated from operations|**20**||66,278||381,629|
|**Investing activities**||||||
|Purchase of tangible fixed assets||(169,651)||(291,929)||
|**Net cash used in investing activities**|||(169,651)||(291,929)|
|**Net cash used in financing activities**|||-||-|
|**Net (decrease)/increase in cash and cash**||||||
|**equivalents**|||(103,373)||89,700|
|Cash and cash equivalents at beginning of year|||438,605||348,905|
|**Cash and cash equivalents at end of year**|||335,232||438,605|
23
## **EMMAUS NORFOLK AND WAVENEY**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021**
## **1 Accounting policies**
## **Charity information**
Emmaus Norfolk and Waveney is a private company limited by guarantee incorporated in England and Wales. The registered office is .
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
## **1.5 Expenditure**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
24
## **EMMAUS NORFOLK AND WAVENEY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021**
## **1 Accounting policies**
**(Continued)**
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Leasehold land and buildings over the period of the lease Plant and equipment 20% on cost Motor vehicles 25% on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
## **1.8 Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell . Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
## **1.9 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.10 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## **Basic financial assets**
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
25
## **EMMAUS NORFOLK AND WAVENEY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021**
## **1 Accounting policies**
## **(Continued)**
## **Basic financial liabilities**
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## **Derecognition of financial liabilities**
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.11 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2021**
**2021**
**£**
**£**
Donations and gifts
40,367
29,208
Grants
50,143
32,488
90,510
61,696|**Total**Unrestricted
Restricted
funds
funds
**2021**
2020
2020
**£**
£
£
69,575
89,798
108,312
82,631
35,000
11,381
152,206
124,798
119,693|Total
2020
£
198,110
46,381
244,491|
|---|---|---|
26
## **EMMAUS NORFOLK AND WAVENEY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021**
|**Donations and legacies**
**Grants receivable for**
**core activities**
Covid related grants
Empty Homes Grant
Other|47,143
-
3,000
50,143|-
11,381
21,107
32,488|47,143
11,381
24,107
82,631|35,000
-
-
35,000|**(Continued)**
-
35,000
11,381
11,381
-
-
11,381
46,381|
|---|---|---|---|---|---|
## **3 Donations and legacies**
## **4 Charitable activities**
||**Community**|
**Community**|
|---|---|---|
||**project**|
**project**|
||**2021**|
**2020**|
||**£**|
**£**|
|Community companion support|231,221|
238,882|
|**Other trading activities**|||
||**Unrestricted**|Unrestricted|
||**funds**|funds|
||**2021**|2020|
||**£**|£|
|Shop income|379,040|391,014|
|Café income|-|8,313|
|Other trading activities|379,040|399,327|
|**Raising funds**|||
||**Unrestricted**|Unrestricted|
||**funds**|funds|
||**2021**|2020|
||**£**|£|
|Fundraising and publicity|||
|Other fundraising costs|10,350|7,333|
## **5 Other trading activities**
## **6 Raising funds**
27
## **EMMAUS NORFOLK AND WAVENEY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021**
|**6**
**7**|**Raising funds**
**(Continued)**
Trading costs
Shop operating costs
212,462
174,860
Café operating costs
1,641
4,451
Staff costs
78,287
46,000
Support costs
8,316
-
Trading costs
300,706
225,311
311,056
232,644
**Charitable activities**
**Community**
**project**
**Community**
**project**
**2021**
**2020**
**£**
**£**
Staff costs
88,585
133,192
Companion allowances
106,520
100,926
Property costs
58,991
69,993
Forge running costs
8,946
-
Vehicle and travel costs
9,671
10,981
272,713
315,092
Share of support costs (see note 8)
79,623
75,568
Share of governance costs (see note 8)
5,784
7,487
358,120
398,147
**Analysis by fund**
Unrestricted funds
336,540
367,625
Restricted funds
21,580
30,522
358,120
398,147|
|---|---|
28
## **EMMAUS NORFOLK AND WAVENEY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021**
|**8**
**Support costs**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Depreciation
60,620
-
Office costs
11,921
-
Advertising and PR
6,396
-
Sundry
6,658
-
Accountancy
-
3,892
Legal and professional
-
4,236
85,595
8,128
Analysed between
Trading
5,972
2,344
Charitable activities
79,623
5,784
85,595
8,128|**2021**
**£**
60,620
11,921
6,396
6,658
3,892
4,236
93,723
8,316
85,407
93,723|Support
costs
Governance
costs
£
£
51,962
-
7,712
-
10,625
-
5,269
-
-
3,395
-
4,092
75,568
7,487
-
-
75,568
7,487
75,568
7,487|2020
£
51,962
7,712
10,625
5,269
3,395
4,092
83,055
-
83,055
83,055|
|---|---|---|---|
## **9 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **10 Employees**
The average monthly number of employees during the year was:
|General
Shops & cafe
Total
**Employment costs**
Wages and salaries|**2021**
**Number**
7
4
11
**2021**
**£**
166,872|**2020**
**Number**
4
2
6
**2020**
**£**
179,192|
|---|---|---|
There were no employees whose annual remuneration was £60,000 or more.
29
## **EMMAUS NORFOLK AND WAVENEY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021**
|**11**
**Tangible fixed assets**
**Leasehold**
**land and**
**buildings**
**Plant and**
**equipment**
**Motor vehicles**
**£**
**£**
**£**
**Cost**
At 1 July 2020
713,547
32,687
53,012
Additions
151,581
18,070
-
Disposals
-
-
(5,709)
At 30 June 2021
865,128
50,757
47,303
**Depreciation and impairment**
At 1 July 2020
149,684
15,876
34,485
Depreciation charged in the year
46,480
5,366
8,774
Eliminated in respect of disposals
-
-
(5,709)
At 30 June 2021
196,164
21,242
37,550
**Carrying amount**
At 30 June 2021
668,964
29,515
9,753
At 30 June 2020
563,863
16,811
18,528
**12**
**Stocks**
**2021**
**£**
Finished goods and goods for resale
22,117
**13**
**Debtors**
**2021**
**Amounts falling due within one year:**
**£**
Trade debtors
22,297
Other debtors
29,456
Prepayments and accrued income
15,043
66,796|**Total**
**£**
799,246
169,651
(5,709)
963,188
200,045
60,620
(5,709)
254,956
708,232
599,202
**2020**
**£**
16,470
**2020**
**£**
43,652
26,146
23,451
93,249|
|---|---|
30
## **EMMAUS NORFOLK AND WAVENEY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021**
|**14**
**Creditors: amounts falling due within one year**
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
**15**
**Creditors: amounts falling due after more than one year**
Other creditors|**2021**
**£**
2,621
2,143
21,374
2,922
29,060
**2021**
**£**
147,952|**2020**
**£**
22,154
81,721
19,468
2,776
126,119
**2020**
**£**
159,333|
|---|---|---|
31
## **EMMAUS NORFOLK AND WAVENEY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021**
## **16 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|**Balance at**
**1 July 2019**
**£**
Capital Grant Fund
203,799
Kitchen Refurbishment Fund
10,000
Emmaus House Building Fund
-
Old Orchard Forge Fund
1,458
Other Restricted Fund
7,070
222,327|**Movement in funds**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**Balance at**
**1 July 2020**
**£**
**£**
**£**
**£**
11,381
(11,381)
(203,799)
-
-
(8,845)
(1,155)
-
93,632
-
(170,810)
(77,178)
13,500
(4,000)
-
10,958
1,180
(6,296)
-
1,954
119,693
(30,522)
(375,764)
(64,266)|**Movement in funds**
**Incoming**
**resources**
**Resources**
**expended**
**£**
**£**
11,381
(11,381)
-
-
26,368
-
4,800
(8,946)
19,147
(1,253)
61,696
(21,580)|**Transfers**
**Balance at**
**30 June 2021**
**£**
**£**
-
-
-
-
65,810
15,000
(4,812)
2,000
5,495
25,343
66,493
42,343|
|---|---|---|---|
32
## **EMMAUS NORFOLK AND WAVENEY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021**
## **17 Designated funds**
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
|**Movement in funds**
**Balance at**
**1 July 2019**
**Incoming**
**resources**
**Transfers**
**Balance at**
**1 July 2020**
**£**
**£**
**£**
**£**
Community Car Fund
30,000
-
(16,015)
13,985
Community Fund
6,640
-
-
6,640
Development Fund
151,715
-
(27,366)
124,349
Emmaus House
37,630
-
-
37,630
Sinking Fund
58,000
-
-
58,000
Norwich Shop Fund
-
4,000
-
4,000
Saffron Community fund
-
-
-
-
283,985
4,000
(43,381)
244,604|**Movement in funds**
**Incoming**
**resources**
**Resources**
**expended**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
3,000
-
8,000
(8,000)
11,000
(8,000)|**Transfers**
**Balance at**
**30 June 2021**
**£**
**£**
-
13,985
-
6,640
-
124,349
(37,630)
-
-
58,000
(7,000)
-
-
-
(44,630)
202,974|
|---|---|---|
33
## **EMMAUS NORFOLK AND WAVENEY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 30 JUNE 2021**
|**18**|**Analysis of net assets**|**between funds**||||||
|---|---|---|---|---|---|---|---|
|||**Unrestricted**|**Restricted**|**Total**|Unrestricted|Restricted|Total|
|||**funds**|**funds**||funds|funds||
|||**2021**|**2021**|**2021**|2020|2020|2020|
|||**£**|**£**|**£**|£|£|£|
||Fund balances at 30|||||||
||June 2021 are|||||||
||represented by:|||||||
||Tangible assets|708,232|-|708,232|599,202|-|599,202|
||Current assets/|||||||
||(liabilities)|352,742|42,343|395,085|422,205|-|422,205|
||Long term liabilities|(147,952)|-|(147,952)|
(159,333)|-|(159,333)|
|||913,022|42,343|955,365|862,074|-|862,074|
## **19 Related party transactions**
There were no disclosable related party transactions during the year (2020 - none).
|**20**
**Cash generated from operations**
**2021**
**£**
Surplus for the year
93,291
Adjustments for:
Depreciation and impairment of tangible fixed assets
60,620
Movements in working capital:
(Increase) in stocks
(5,646)
Decrease in debtors
26,453
(Decrease)/increase in creditors
(108,440)
**Cash generated from operations**
66,278|**2020**
**£**
251,909
51,962
(16,470)
2,184
92,044
381,629|
|---|---|
34
## Contact
Emmaus House Belsey Bridge Road 01986 895444 Ditchingham NR35 2DT
info@emmausnorfolkandwaveney.org www.emmaus.org.uk/norfolk-waveney
emmausnorfolkwaveney emmausnorfolkwaveney
emmausnorfolk_w emmaus-norfolk-waveney
**Charity Number: 1136584**
**Company Number: 7276977**