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← Emmaus Norfolk And Waveney

2025-06-30-accounts

2024 - 2025 Annual Report

A place to belong

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Emmaus Norfolk & Waveney is a charity that
empowers people to overcome homelessness and
trauma. We provide the foundation of a home and a
life-changing package of tailored support.
Working together, we’re ending homelessness one
person at a time.
CONTENTS
Introduction 3
Our Objectives 4
Situational Context 5
Key Achievements 7
A Year in Numbers 13
Future Plans 14
EMMAUS NORFOLK & WAVENEY 2
ANNUAL REPORT 24-25
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INTRODUCTION From our chair Simon Theobald

Welcome to our thirteenth Annual Report reflecting on the period July 2024 - June 2025. The last year has been truly transformational for the charity, under the leadership of our C.E.O., Cecile Roberts, who has inspired our management team and companions to make so much progress across all our activities.

Two initiatives stand out in particular; the delivery of an award winning support programme for women who have suffered from trauma as a result of historic abuse and the completion of the ‘Walk of Kindness’ which not only highlighted the plight of homelessness and its causes, across the breadth of the country, but raised the profile of Emmaus and the tremendous work we do, not just locally but throughout the UK. The ‘Women’s Project’ is now being seen as best practice to launch similar projects, throughout Emmaus, both domestically and internationally.

The true extent and magnitude of what has been achieved will only become evident as you read through this report, much of which has only been possible with the ongoing support of our partners and donors whose input and help is so valued, not forgetting the loyalty and ongoing commitment from our Trustees throughout this journey, who are always available with a ‘listening ear’.

Our volunteers continue to support our dayto-day activities and help to make our community the heart-warming place that it is.

Behind the highlights, we should not forget the input and planning for the future, in order to help protect our community from the impact of the turbulent and uncertain times in which we all live. In particular the work to progressively extend the scope and range of our Social Enterprises which will only become fully visible next year and the extension of our support offering for our companions to enable us to help more people and ensure that their journey out of homelessness is fully sustainable. Much of this has been captured in our new 5-year strategic plan which was formulated following extensive consultation and co-production with our companions, and I would like to thank them for their invaluable insights into helping shape our future.

The objectives that emerged from the process align with our underlying ethos of giving our companions ‘a reason to get out of bed in the morning’ through participation in meaningful work-related opportunities so they can meet their future life aspirations and thrive.

EMMAUS NORFOLK & WAVENEY ANNUAL REPORT 24-25

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OUR OBJECTIVES

OBJECTIVE 1

To ensure that all our companions receive tailored, targeted and bold support.

OBJECTIVE 2

Our companions are dynamically empowered through training and qualification pathways.

OBJECTIVE 3

Breaking down the barriers that companions face during move-on and ensuring that they can all take action towards sustained independent lives.

EMMAUS NORFOLK & WAVENEY 4 ANNUAL REPORT 24-25

SITUATIONAL CONTEXT

Homelessness in the UK remains at an alltime high with at least 382,000 people recorded as experiencing homelessness at the end of 2025. In conjunction with this, the East of England is facing a significant housing crisis due to undersupply. Current plans are insufficient to address both the existing backlog and future demand, leading to overcrowding and associated health issues (East of England Local Governance Association, 2024)

There is no single cause of homelessness. However, many of the people who turn to Emmaus for support have been affected by limited access to mental health services, rising rents, the ongoing cost-of-living crisis, OBJECTIVE 2 and a shortage of stable, affordable social housing.

The referrals we recieve demonstrate the complex needs of people who are facing homelessness or insecure housing. It is therefore, critical for us to provide much more than just a roof for companions.

We understand a holistic, therapeutic approach is how we can best support people with multiple traumas and support them to regain confidence and build resilience before leaving Emmaus to gain independence when they are ready.

We hope you’ll see how we demonstrate a commitment to tackling these challenges alongside our companions in our annual report.

The support we provide at Emmaus Norfolk & Waveney is needed more than ever.

EMMAUS NORFOLK & WAVENEY ANNUAL REPORT 24-25

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I’ve got my self-confidence back, my fitness levels, basically I’m back on my feet again and I feel stronger. My recovery has been a jigsaw puzzle put together by staff and companions. Neil

KEY ACHIEVEMENTS

July 24 - June 25

Walk of Kindness

In August 2024 our team of companions, staff, and trustees, led by our brilliant guide Lorie began an epic fundraising walk following the Via Beata pilgrimage route from the most westerly point of the UK, St David’s, Wales to the most easterly, Lowestoft, Suffolk. The walk cut directly through our community’s site and aimed to raise funds and awareness for homelessness in Norfolk and across the country.

By 10th October, World Homeless Day, Chloe, Jagger, Pete, Carlton, Lorie, Chris and Cecile had walked over 450 miles, encountered all weathers, crossed into 11 counties and raised £48,000 for Emmaus Norfolk & Waveney. This amount excludes a generous anonymous donation towards our charity from supporters N&K.

The walkers and our supporters made an incredible impact and were recognised by HRH Queen Camilla and the royal household through a personal letter and later an invitation to the ‘Together at Christmas’ Christmas Carol Concert, hosted by Catherine, Princess of Wales.

The money raised through the Walk of Kindness project will go towards the development and opening of the Bed & Breakfast Social Enterprise project. We want to extend our thanks to, Steve, Gill, Lorie and Biddy and all the friends of the Via Beata in supporting us to carry out this walk. We’re so grateful to everyone who supported us on the walk, your encouragement made all the difference to our team.

It’s called the Walk of Kindness and people were exceedingly kind to us en route

Growth of retail

This year, Mark joined our team as Head of Social Enterprise. We have developed and improved our social enterprise offer to ensure companions are gaining meaningful work experience and skills.

We increased our social media marketing for our Ditchingham site which resulted in nearly

2 million social post views and significant increase in footfall to the site.

From July 24 - June 25 our retail sales and property clearance service grew by 34% and despite a significant reduction in the use of our services by the Norfolk Assistance Scheme our overall performance was up 2%.

EMMAUS NORFOLK & WAVENEY ANNUAL REPORT 24-25

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KEY ACHIEVEMENTS

Development & Opening of the Women’s Project Pilot

In 2024, during preparations for the Walk of Kindness we were also working on a new ground-breaking project, opening a Women’s House. We began developing a year-long therapeutic programme of support for people who have experienced domestic abuse, sexual violence, coercive control and homelessness.

The project was developed after we opened our Women’s Wing in 2020. As the number of women in our community increased, so did our understanding of the gender-specific challenges faced by those experiencing homelessness or housing insecurity.

An in-depth consultation with female companions across the federation took place and helped to shape the project with support from Insley Consulting and funding from Emmaus UK.

A 12-month programme was designed alongside women with lived experience. It was planned that women would live-on site, take part in recovery courses, develop new skills, discover artistic interests and begin to heal from trauma.

We welcomed highly trained Therapeutic Group Facilitators, Emma & Lynn to the team to support the nine women joining the Women’s Project pilot and lead therapeutic workshops.

By January 2025, we had refurbished a beautiful house at the rear of our site amongst the orchard and opened applications for the project. We received an overwhelming number of referrals which demonstrated the need for this project.

Up until July 2025, the project has been demonstrably successful, with all women gaining confidence and becoming more resilient every day. The first six months of the project has led to important learnings that we will take into future years of the project.

Project aim

Women who have experienced homelessness, or at risk of it, make healthy life choices and take action towards authentic, settled and fulfilling lives

EMMAUS NORFOLK & WAVENEY ANNUAL REPORT 24-25

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KEY ACHIEVEMENTS

Refurbishment of additional buildings

This year, we further developed our community site to ensure we can continue to grow our community and support more people out of homelessness and into brighter, secure futures.

We took on the lease of Lavina House, formerly used by the Community of All Hallows to open our Women’s Project.

refurbished to accommodate an additional 11 companions in move-on projects. These move-on projects will aim to help bridge the gap between leaving the Emmaus community and moving on into external accommodation.

By taking on these additional buildings we have increased our capacity from 32 to 52.

Two further houses at the back of the site have been carefully renovated and

Investing in companion development

This year our support team and dedicated Learning & Development Manager, Laurence, developed new support systems to help companions to recover and grow from past life experiences. The team, supported by companion representatives have set up an Alcoholics Anonymous group on site with more than 15 attendances in its first few months.

Additionally, 80% of companions have signed up to the National Careers Service and will be supported to write a CV, cover letters and apply for jobs.

The development of the In-Form database has meant better tracking of a companion’s progression through our support services and clearer actions from development meetings.

More companions are engaged in NVQ training, thanks to WS Training supporting them to gain new qualifications and skills.

EMMAUS NORFOLK & WAVENEY ANNUAL REPORT 24-25

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KEY ACHIEVEMENTS

Developing our support structures and practices

This year we worked to develop the quality of support we offer our companions within our services. This is in line with the Emmaus Quality Standards (EQS) which have been developed by Emmaus UK with input from Federation members. At Emmaus Norfolk & Waveney we are committed to being a best practice provider of supported accommodation.

development meetings, developing relationships with housing providers and starting work on bridge support for companion’s leaving the community.

All this work has been led by in-depth companion consultation, ensuring their voices are heard and the support developed is shaped by what is needed.

We understand that the way we work with companions and the support offered makes a huge impact on the outcomes for that individual and their future.

This work will also prepare our community for the upcoming national standards for Supported Housing which will outline new and increased regulations for supported accommodation.

A large part of this work has been focused on companion move-on and we have put more processes in place including regular

Creating a five year strategy

In March 2025, we set out to develop a five year strategy ensuring that our 2025-2030 plans provide companions with robust, longterm support and training enabling them to take action when ready, encouraging growth beyond the Emmaus community.

We worked with an outside learning partner, and they supported us to build a Theory of Change that offered solutions to the challenges of moving companions on sustainably from our community.

All of this work was carried out with companions through small group

consultation and co-production. All companions, staff, trustees took part in this in-depth consultation which produced huge insights into how we needed to shape our future. The outcomes of the companion consultation clearly highlighted their ambitions and anxieties around move-on and demonstrated the need to develop more robust move-on initiatives and pathways.

This strategy will enable our team to acutely focus on three key areas, training, targeted support and sustainable move-on, with short, medium and long-term goals.

EMMAUS NORFOLK & WAVENEY 10 ANNUAL REPORT 24-25

KEY ACHIEVEMENTS

Welcomed new trustees to the board

In the past year we have grown our board to bring new skills, experience and expertise to the team and to enable progression and development. With the support of the board, we have successfully steered the first year of

the Women’s Project, began rolling out a strategic plan – working alongside Insley Consulting as a learning partner and developed exciting plans for the next year.

Developed impactful partnerships

At the beginning of 2025, we were delighted to establish a year-long charity partnership with local choir group, Fine City Chorus. Over the course of the year the Norwich Barbershop Harmony Club have been fundraising for our community through performance events and promoted our work to their audiences. Companions had the opportunity to attend the choir’s

Golden Anniversary concert and speak with the audience about their experiences of Emmaus.

A huge thank you to Fine City Chorus for their continued support.

Hosting stewardship events

In June, we hosted a fundraising stewardship event at our site in partnership with Emmaus UK. We welcomed supporters from trusts, foundations and corporates to our site to share more about Emmaus and the impact their donations have.

Companions, Chloe and Neil led groups on a tour of the community and shared their experiences of being at Emmaus. We were pleased to reconnect with colleagues at Emmaus International and present them with a cheque of solidarity funds we raised from the Walk of Kindness.

EMMAUS NORFOLK & WAVENEY 11 ANNUAL REPORT 24-25

At Emmaus, you are given the opportunity to rebuild yourself. It’s not just a home, but it’s a way to give people the support they should have received a long time ago. Janet

A YEAR IN NUMBERS 2024 - 2025

people people supported with a successfully safe home, moved on into training and work, training tailored support or education 47 14 companions online training completed Level 2 courses Customer Service completed by NVQ with Ken companions 10 294 Bates Associates companions studying items of media NVQs in Customer Service, Management Emmaus Norfolk & 345 14 Waveney and Leadership 100 57

people successfully moved on into work, training or education

items of media coverage mentioning Emmaus Norfolk & Waveney

of Women’s Project residents say they are now able to identify healthy coping strategies

of Women’s Project residents say they have experienced a reduction in anxiety

EMMAUS NORFOLK & WAVENEY ANNUAL REPORT 24-25

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FUTURE PLANS

New support spaces

One of the key issues that companions highlighted in this years consultation was the unhelpful position of the support offices in our building. The proximity of the support rooms to the retail business created a lack of privacy. We understood that they needed an improved physical space for support including a seperate

1:1 room in a private area of the site. Reacting to this, in Autumn 2025 we will have finished moving our support, leadership and finance offices to a new area of the community. We will also be opening a 1:1 room, training room and ICT suite to support companion’s development.

Expansion of retail sites

Over the past year, we have seen significant growth in our customer and supporter base visiting our Ditchingham site. In response, we have continued to develop the site to meet increasing demand. In May 2025, our donation centre was relocated to a former nursery building on our landlord’s site, allowing us to accept a higher volume of donations and providing improved space for sorting and recycling items.

This has had a huge impact on our ability to process donated goods. Later in the year, we plan to relocate the charity shop clothing room to a dedicated cabin nearer the entrance of our site. This will increase retail space, enhance customer experience and support continued growth in visitors who come specifically to purchase pre-loved clothing.

Continued development of B&B

This year we have continued work on our major project, the development of a unique Bed and Breakfast in the old convent. We have worked alongside our contractor to tackle dry rot and used heritage lime mortar to sensitively repair historic brickwork. In May 2025 we hired Martin as Site Maintenance Worker to support the projects growing demands.

A major piece of work was the installation of 30 individually crafted, powder-coated aluminium windows - approved under listed planning to fit the building’s gothic arches.

Now, preparations are underway for mechanical and electrical works, which is an enormous and costly piece of work. Thankfully, we have recently secured new funding to recruit a part-time fundraiser who will support the CEO to raise the additional funding needed for this project and future projects on site.

EMMAUS NORFOLK & WAVENEY ANNUAL REPORT 24-25

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To achieve our ambitious plans for the future, we need support from individuals, businesses and partner organisations. Get in touch to find out more about Emmaus Norfolk & Waveney and arrange a visit to our unique community to see the impact of our work.

T: 01986 895444

E: info@emmausnw.org Emmaus Norfolk & Waveney, Belsey Bridge Road, Ditchingham, NR35 2DT

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Charity registration number 1136584 (England and Wales)

Company registration number 07276977

EMMAUS NORFOLK AND WAVENEY

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

EMMAUS NORFOLK AND WAVENEY

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr C Brown Mr P Coe Mr S Theobald Mrs M Cubitt Mr J Foster Mr S Johnson Ms R White Ms P Keohane Senior management Cecile Roberts Charity number 1136584 Company number 07276977 Registered office Belsey Bridge Road Ditchingham BUNGAY Suffolk United Kingdom NR35 2DT Auditor Sumer Auditco Limited 15 Palace Street NORWICH Norfolk United Kingdom NR3 1RT Bankers Lloyds Bank PO Box 100 Andover BX1 1LT Co-operative Bank Plc Po Box 250 Skelmersdale WN8 6WT Flagstone 1st Floor, Clareville House 26-27 Oxendon Street London SW1Y 4EL

(Appointed 7 March 2025) (Appointed 24 April 2025)

EMMAUS NORFOLK AND WAVENEY

CONTENTS

Page
Trustees' report 1 - 4
Statement of trustees' responsibilities 5
Independent auditor's report 6 - 8
Statement of financial activities 9
Balance sheet 10 - 11
Statement of cash flows 12
Notes to the financial statements 13 - 25

EMMAUS NORFOLK AND WAVENEY

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 JUNE 2025

The trustees present their annual report and financial statements for the year ended 30 June 2025.

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 charities objectives are restricted to the alleviation and relief of poverty, hardship, and distress arising therefrom, in conformance with the principles of the Emmaus Movement in the U.K., and without distinction, the provision of a safe and secure home for formerly homeless people, during their period of rehabilitation as appropriate to the individual’s needs. Such rehabilitation includes giving individuals the time and space to recover from and address any physical and mental ailments and trauma they may have experienced previously, as well as providing the opportunity for them to learn and re-learn life skills. This is coupled with opportunities for selfdevelopment, vocational training, as well as to access appropriate opportunities, giving them stability and routine, and enable the development of a sense of self-worth, esteem and confidence and a reason to ‘get out of bed in the morning’, whilst also working towards their life aspirations and becoming more interdependent.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake and have also undertaken steps towards encouraging co-production, whilst widely consulting with the companions (formerly homeless people) within our community.

In achieving these objectives during the year, the charity has continued to focus on developing its Ditchingham site to become a destination centre for visitors, raising the charities profile in the wider community and highlighting the plight of the homeless and the reasons and causes for it. It has extended its accommodation by nearly 60% enabling it to help more people and extend its support to cater for a wider range of individuals with a more diverse and complex support needs and who have previously experienced a variety of different traumas.

It has also broadened the range of its social enterprise activities to provide additional and complementary work opportunities, thereby giving its companions greater variety and choice as and when they progress on their journey outside of the community. Our social enterprise activities not only drive footfall to the site, helping the charity to generate funds that support its day to day running costs but also to provide training and support to the companions through their process of rehabilitation and to provide opportunities, but give them opportunities for increased interaction with the wider community and the consequential significant beneficial impact it has on their emotional wellbeing. The increased range of skills and experience that our companions develop through working in the social enterprises better equips them for the future and help them re-integrate into and make an active and positive contribution to the wider community. The increased scope of our social enterprises also builds increased financial resilience for the charity in these uncertain times.

We have also continued to drive fundraising to support our ability to increase the number and range of people we can support and in particular undertook an immense fundraising challenge in terms of the ‘Walk of Kindness’ which involved a team of companions, staff and Trustees walking from St. David’s in Wales to Lowestoft, along the Via Beata pilgrimage route to raise the profile of homelessness and its causes. At some stages along the way, it may have been more appropriate to describe it as a ‘swim’ rather than a ‘walk’ and it was a tremendous example of what a passionate and determined team of people can achieve.

EMMAUS NORFOLK AND WAVENEY

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Threats & Future

The greatest threats to our future remain the continuing upwards pressure on our costs together with how both local and central government look to balance their budgets in the light of the increasing incidence of homelessness across the country. This is coupled with the increasing regulation of the supported housing sector and a lack of good quality housing to support our companions once they are ready to move on from the community and develop their lives. We therefore continue to focus on tight cost control and ensuring that in all our activities we deliver best value both in terms of financial measures and social return on investment. We are working hard to ensure our systems and processes are as efficient and effective as possible to meet the requirements of the Supported Housing (Regulatory Oversight) Act and to properly demonstrate the value that we add to developing the lives and well-being of our companions. We are also looking to develop closer relationships with registered housing providers so as to try to increase the availability of accommodation that could be used to accommodate our companions in their move-on journey from the community.

Financial review

During the year ended 30th June 2025, the charity significantly expanded its offering. In the final quarter of the year, we provided accommodation to an average of 39 companions on our site at Ditchingham, this is an increase of almost 22% compared to the previous year. This growth, whilst well supported by our generous funders and donors, also required the use of unrestricted funds for capital investment and led to an increase in operating costs. This contributed to net outgoings in unrestricted funds before transfers of £110,164.

The charity aims to balance its day-to-day operating budget over the medium-term, whilst recognising that yearto-year fluctuations will occur when we invest to grow. We have ambitious plans to increase our social enterprise activity, which will help to fund the recent increase in running costs. However, these plans will take some time to deliver. Nevertheless, I am pleased to report that the early signs are encouraging, with an increase in social enterprise activity of over 12.5% in the first six months of 2025/26.

Income

Total unrestricted income reduced by 6.5% in the year to £903,896. However, the prior year was inflated due to receipts in respect of an insurance claim. Social enterprise activity increased by almost 8% overall and this included a 14.5% increase in Café sales. As mentioned above, social enterprise activity has continued to increase in 2025/26.

Restricted income totalled £313,862. This was significantly lower than in the previous year, which benefited from

some large and generous one-off grants.

Expenditure

Total expenditure for the year went up by 9% or £92,195 to £1,116,645. The main increases related to an investment in staff to support our community project and higher companion allowances, which was driven by an increase in the number of people we supported.

Reserves Policy

The Board of Trustees continues to be of the view that an equivalent of three months’ worth of operating expenditure should be maintained within the charity’s cash reserves, as a contingency in case of unforeseen circumstances. In addition to this, the Board may designate additional funds for other anticipated costs or to mitigate against perceived risks. The investment in the charity during 2024/25 meant that our reserves policy was not met at the end of the year, partly because the increase in our size meant that the necessary reserve levels also grew. However, increases in social enterprise activity and careful cost control, means that the situation has improved in the first half of 2025/26.

Donations and grants for specific items, projects or costs are treated as restricted funds and used only for the specific purposes for which they were received.

Reserves

Total reserves at the end of the financial year stood at £1,903,396. Restricted funds increased by £15,785 to £410,300. Unrestricted funds after transfers, increased from £1,407,768 to £1,493,096. Most of this was invested in further development of the site, including building restorations to support the women’s project and to facilitate growth in our social enterprise activities.

EMMAUS NORFOLK AND WAVENEY

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

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 Board of Trustees maintains a risk register, which is regularly reviewed. Actions are formulated to mitigate, as far as possible, against these risks.

Future Plans

During the last year we have significantly increased our facilities and infrastructure to support our companions in their journey out of homelessness together with the range of therapeutic interventions to support them. This included the launch of the award winning ‘Women’s Only’ project, which at the time of writing is about to welcome the next cohort of women into the programme. This has been an undoubted success, and has provided a wealth of learning, which will be shared with the wider Emmaus Community in the UK and abroad. This project would not have been possible without the help of the Community of All Hallows and Emmaus International who we worked closely with to renovate the buildings to house the women in the programme. As a result of the success of this programme, it is our intention to embark on a similar project to support the men in the community who we, and they, also recognise have experienced trauma that needs to be addressed before they are able to develop and move-on with their lives. Men are often more reluctant to share their experiences, which only hinders the healing process.

Alongside this support we intend to develop transitionary housing on the site which will help prepare the companions for living fully independent lives out in the wider community by helping them put their life skills training into practice beforehand. It is widely acknowledged that the process of moving from the security of community life to living in the wider community is fraught with challenges and is often a time when people can retrograde from the progress they have made towards independence. It is therefore our intention to focus on, in the forthcoming years, embedding these initiatives within the support programmes we can offer and further extend these to a broader range of individuals who have had similar experiences.

Alongside the strengthening of our support offering, we also intend to extend the scope and depth of our social enterprises in order to help fund our activities and the ambitious and impactful support programmes we have planned. This builds on the recent successful related diversification into the provision of a house clearance service with the addition of extended retail space and a logistics hub to improve the efficiency of our operations and enable an increased focus on reuse and recycling so as to minimise our environmental impact. The increased efficiency will enable us to provide the companions with more time to undertake vocational training, hone their customer service skills and take up opportunities for learning and development.

In addition we will continue to develop our hospitality offering by extension of our café facilities, recognising how this helps to attract visitors to the site and also work towards the development of our Bed and Breakfast accommodation in the old convent building for which we continue to fundraise, recognising that this provides the companions the option to develop a whole new range of skills and opportunities to interface with the wider public whilst providing sensible routes into future employment.

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:

Mr C Brown Mr P Coe Mr D Daynes Prof. G Kaye

(Resigned 30 October 2025) (Resigned 31 October 2024)

EMMAUS NORFOLK AND WAVENEY

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

(Resigned 3 July 2025)

Mr A Pinnington (Resigned 3 July 2025) Mr S Theobald Mrs M Cubitt Mr J Foster Mr S Johnson Mr N Watts (Resigned 31 January 2025) Ms R White (Appointed 7 March 2025) Ms P Keohane (Appointed 24 April 2025)

Organisational structure

The charity is led by the Board of Trustees, supported by separate subcommittees within the Board structure, each of which focuses on specific areas of the overall operation of the organisation. There are four subcommittees comprising of Community and Solidarity, Finance and Capital Investment, Social Enterprise and Income Generation, and Property and Capital Assets. These subcommittees are typically made up of Board members, a key member or members of staff, and on Community and Solidarity one or more companions.

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.

Auditor

In accordance with the company's articles, a resolution proposing that Sumer Auditco Limited be reappointed as auditor of the company will be put at a General Meeting.

The trustees' report was approved by the Board of Trustees.

Mr S Theobald

Chair of Trustees Dated: 5 March 2026

EMMAUS NORFOLK AND WAVENEY

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 30 JUNE 2025

The trustees, who are also the directors of Emmaus Norfolk and Waveney for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

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

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

EMMAUS NORFOLK AND WAVENEY

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF EMMAUS NORFOLK AND WAVENEY

Opinion

We have audited the financial statements of Emmaus Norfolk and Waveney (the ‘charity’) for the year ended 30 June 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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 charity 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 trustees' 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 charity’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 trustees 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 annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

EMMAUS NORFOLK AND WAVENEY

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF EMMAUS NORFOLK AND WAVENEY

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose 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 charity’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.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, we considered the following: Identifying and assessing potential risks related to irregularities

Audit response to risks identified

Our procedures to respond to risks identified included the following:

EMMAUS NORFOLK AND WAVENEY

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF EMMAUS NORFOLK AND WAVENEY

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Mek. Nita.

Mark Johnstone (Senior Statutory Auditor)

For and on behalf of Sumer Auditco Limited, Statutory Auditor

Chartered Accountants 15 Palace Street

NORWICH Norfolk NR3 1RT United Kingdom 5 March 2026

Sumer Auditco Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

EMMAUS NORFOLK AND WAVENEY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
74,328
309,747
Charitable activities
4
815,293
4,115
Other trading activities
5
230
-
Investments
6
11,188
-
Other income
7
2,857
-
Total income
903,896
313,862
Expenditure on:
Raising funds
Fundraising and
publicity
8
23,869
-
Charitable activities
9
990,191
102,585
Other
15
-
-
Total resources
expended
1,014,060
102,585
Net (outgoing)/
incoming resources
before transfers
(110,164)
211,277
Gross transfers between
funds
195,492
(195,492)
Net income for the year/
Net movement in funds
85,328
15,785
Fund balances at 1 July
2024
1,407,768
394,515
Fund balances at 30
June 2025
1,493,096
410,300		 Total
Unrestricted
funds
2025
2024
£
£
384,075
131,420
819,408
710,811
230
-
11,188
-
2,857
124,873
1,217,758
967,104
23,869
7,610
1,092,776
940,365
-
2,604
1,116,645
950,579
101,113
16,525
-
539,773
101,113
556,298
1,802,283
851,470
1,903,396
1,407,768		 Restricted
funds
2024
£
961,133
5,209
-
-
-
966,342
-
73,871
-
73,871
892,471
(539,773)
352,698
41,817
394,515		 Total
2024
£
1,092,553
716,020
-
-
124,873
1,933,446
7,610
1,014,236
2,604
1,024,450
908,996
-
908,996
893,287
1,802,283

The statement of financial activities includes all gains and losses recognised in the year.

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.

EMMAUS NORFOLK AND WAVENEY

BALANCE SHEET

AS AT 30 JUNE 2025

Notes
Fixed assets
Tangible assets
17
Current assets
Stocks
18
Debtors
19
Cash at bank and in hand
Creditors: amounts falling due within
one year
20
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
21
Net assets
Income funds
Restricted funds
23
Unrestricted funds
Designated funds
24
General unrestricted funds		 2025
£
£
1,500,890
13,455
193,852
423,064
630,371
(112,511)
517,860
2,018,750
(115,354)
1,903,396
410,300
166,007
1,327,089
1,493,096
1,903,396		 2024
£
£
1,313,078
14,757
183,393
721,199
919,349
(298,318)
621,031
1,934,109
(131,826)
1,802,283
394,515
135,560
1,272,208
1,407,768
1,802,283

EMMAUS NORFOLK AND WAVENEY

BALANCE SHEET (CONTINUED)

AS AT 30 JUNE 2025

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 2025.

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 under the requirements of the Companies Act 2006, 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.

The financial statements were approved by the Trustees on 5 March 2026

Mr S Theobald

Chair of Trustees

Company registration number 07276977

EMMAUS NORFOLK AND WAVENEY

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2025

2025 2024
Notes £ £ £ £
Cash flows from operating activities
Cash (absorbed by)/generated from 27
operations (56,109) 865,615
Investing activities
Purchase of tangible fixed assets (253,214) (628,367)
Investment income received 11,188 -
Net cash used in investing activities (242,026) (628,367)
Net cash used in financing activities - -
Net (decrease)/increase in cash and cash
equivalents (298,135) 237,248
Cash and cash equivalents at beginning of year 721,199 483,950
Cash and cash equivalents at end of year 423,064 721,198

EMMAUS NORFOLK AND WAVENEY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

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 Belsey Bridge Road, Ditchingham, BUNGAY, Suffolk, NR35 2DT, United Kingdom.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". 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 amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. 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 or grantors 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.

EMMAUS NORFOLK AND WAVENEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

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 5% on cost 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 the statement of financial activities.

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.

EMMAUS NORFOLK AND WAVENEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

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 payments 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 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
69,328
61,026
Legacies
5,000
-
Grants
-
248,721
74,328
309,747		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
130,354
131,420
56,713
5,000
-
-
248,721
-
904,420
384,075
131,420
961,133		 Total
2024
£
188,133
-
904,420
1,092,553

EMMAUS NORFOLK AND WAVENEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Income from donations and legacies
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Grants
Empty Homes
-
11,382
Old Convent Building
-
-
Community of All Hallows
-
119,867
Heritage Lottery Fund
-
15,464
Emmaus UK
-
80,927
Emmaus International
-
21,081
-
248,721
Income from charitable activities
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Community project
Charitable rental income
100
-
Community companion
support
401,787
4,115
Social enterprises
Shop income
327,434
-
Cafe income
85,972
-
815,293
4,115		 Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
(Continued)
11,382
-
11,382
11,382
-
-
250,000
250,000
119,867
-
470,000
470,000
15,464
-
173,038
173,038
80,927
-
-
-
21,081
-
-
-
248,721
-
904,420
904,420
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
100
-
-
-
405,902
327,161
5,209
332,370
327,434
308,741
-
308,741
85,972
74,909
-
74,909
819,408
710,811
5,209
716,020		 Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
(Continued)
11,382
-
11,382
11,382
-
-
250,000
250,000
119,867
-
470,000
470,000
15,464
-
173,038
173,038
80,927
-
-
-
21,081
-
-
-
248,721
-
904,420
904,420
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
100
-
-
-
405,902
327,161
5,209
332,370
327,434
308,741
-
308,741
85,972
74,909
-
74,909
819,408
710,811
5,209
716,020
904,420
Total
2024
£
-
332,370
308,741
74,909
716,020

3 Income from donations and legacies

4 Income from charitable activities

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 230 -

EMMAUS NORFOLK AND WAVENEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

6 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 11,188 -
7 Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Insurance claims 2,857 124,873
8 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Staging fundraising events 18,750 -
Other fundraising costs 5,119 7,610
23,869 7,610

EMMAUS NORFOLK AND WAVENEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

9 Expenditure on charitable activities

Community
project
Social
enterprises
Total
Community
project
Social
enterprises
2025
2025
2025
2024
2024
£
£
£
£
£
Direct costs
Staff costs
264,179
98,574
362,753
208,991
106,369
Companion allowance
182,725
-
182,725
143,456
-
Property costs
222,378
-
222,378
219,380
-
Vehicle & travel costs
5,111
-
5,111
9,296
-
Project expenditure
-
-
-
18,502
-
Shop operating costs
-
90,465
90,465
-
108,470
Cafe operating costs
-
71,604
71,604
-
65,258
Sundry
8,518
-
8,518
2,049
-
682,911
260,643
943,554
601,674
280,097
Share of support and governance costs (see note 10)
Support
85,788
28,164
113,952
91,973
19,501
Governance
23,272
11,998
35,270
15,909
5,082
791,971
300,805
1,092,776
709,556
304,680
Analysis by fund
Unrestricted funds
689,386
300,805
990,191
645,665
294,700
Restricted funds
102,585
-
102,585
63,891
9,980
791,971
300,805
1,092,776
709,556
304,680		 Total
2024
£
315,360
143,456
219,380
9,296
18,502
108,470
65,258
2,049
881,771
111,474
20,991
1,014,236
940,365
73,871
1,014,236

10 Support costs allocated to activities

Support costs allocated to activities
Depreciation
Office costs
Advertising and PR
Sundry
Governance costs
Analysed between:
Community project
Social enterprises		 2025
£
65,402
24,990
12,377
11,183
35,270
149,222
109,060
40,162
149,222		 2024
£
67,592
26,001
8,774
9,107
20,991
132,465
107,882
24,583
132,465

EMMAUS NORFOLK AND WAVENEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

10
Support costs allocated to activities
Governance costs comprise:
Audit fees
Accountancy
Legal and professional
11
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's auditor:
- for the audit of the charity's financial statements
- for other financial services
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets
12
Auditor's remuneration
Fees payable to the charity's auditor and associates:
For audit services
Audit of the financial statements of the charity
For other services
All other non-audit services		 (Continued)
2025
2024
£
£
4,500
4,250
4,948
3,270
25,822
13,471
35,270
20,991
2025
2024
£
£
4,500
4,250
4,948
3,270
65,402
67,592
-
2,604
2025
2024
£
£
4,500
4,250
4,948
3,270		 (Continued)
2025
2024
£
£
4,500
4,250
4,948
3,270
25,822
13,471
35,270
20,991
2025
2024
£
£
4,500
4,250
4,948
3,270
65,402
67,592
-
2,604
2025
2024
£
£
4,500
4,250
4,948
3,270
20,991
2024
£
4,250
3,270
67,592
2,604
2024
£
4,250
3,270

13 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

Donations of £139 was received from individuals who served as trustees during the year.

EMMAUS NORFOLK AND WAVENEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

14 Employees

The average monthly number of employees during the year was:

General
Trading
Total
Employment costs
Wages and salaries
The number of employees whose annual remuneration was more than £60,000
is as follows:
60,000 to 70,000
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Aggregate compensation
15
Other
Net loss on disposal of tangible fixed assets
16
Taxation		 2025
2024
Number
Number
5
4
6
6
11
10
2025
2024
£
£
362,753
315,360
2025
2024
Number
Number
1
-
2025
£
67,331
Total Unrestricted
funds
2025
2024
£
£
-
2,604
-
2,604		 2024
Number
4
6
10
2024
£
315,360
2024
Number
-
2,604

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

EMMAUS NORFOLK AND WAVENEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

17
Tangible fixed assets
Cost
At 1 July 2024
Additions
At 30 June 2025
Depreciation and impairment
At 1 July 2024
Depreciation charged in the year
At 30 June 2025
Carrying amount
At 30 June 2025
At 30 June 2024
18
Stocks
Finished goods and goods for resale
19
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
20
Creditors: amounts falling due within one year
Government grants
Trade creditors
Other creditors
Accruals		 Leasehold
land and
buildings
Plant and
equipment
£
£
1,624,519
68,457
241,117
12,097
1,865,636
80,554
347,459
46,931
50,717
9,869
398,176
56,800
1,467,460
23,754
1,277,060
21,526
Notes
22		 Plant and
equipment
£
68,457
12,097		 Motor
vehicles
£
54,362
-
54,362
39,870
4,816
44,686
9,676
14,492
2025
£
13,455
2025
£
47,148
67,524
79,180
193,852
2025
£
11,382
63,349
24,685
13,095
112,511		 Total
£
1,747,338
253,214
80,554 2,000,552
46,931
9,869		 434,260
65,402
56,800 499,662
23,754 1,500,890
21,526 1,313,078
2024
£
14,757
2024
£
25,779
112,646
44,968
183,393
2024
£
11,382
242,915
20,371
23,650
298,318

EMMAUS NORFOLK AND WAVENEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

21 Creditors: amounts falling due after more than one year

2025 2024
Notes £ £
Government grants 22 115,354 131,826

22 Government grants

Deferred income arising from government grants shown above is in relation to the following:

Deferred income is included within:
Current liabilities
Non-current liabilities
Movements in the year:
Deferred income at 1 July 2024
Released from previous periods
Resources deferred in the year
Deferred income at 30 June 2025		 2025
2024
£
£
11,382
11,382
115,354
131,826
126,736
143,208
143,208
439,640
(16,472)
(314,452)
-
18,020
126,736
143,208		 2024
£
11,382
131,826
143,208
143,208

23 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 July 2024
Incoming
resources
Resources
expended
Transfers
At
£
£
£
£
Capital Grant Fund
-
11,382
(11,382)
-
Leasehold Improvement fund
82,429
30,000
-
(112,429)
Other Restricted Fund
10,380
40,747
(10,708)
-
APH Development Fund
302,083
76,490
(38,618)
523
PIP funds
5,623
2,487
(8,116)
91
Womens Project
(6,000)
104,426
(17,170)
(51,938)
St Edmunds House
-
24,165
(5,336)
(18,829)
St Furseys House
-
24,165
(11,255)
(12,910)
394,515
313,862
(102,585)
(195,492)		 30 June
2025
£
-
-
40,419
340,478
85
29,318
-
-
410,300

EMMAUS NORFOLK AND WAVENEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

23
Restricted funds
Previous year:
At 1
Capital Grant Fund
Leasehold Improvement fund
Other Restricted Fund
APH Development Fund
PIP funds
Womens Project		 July 2023
Incoming
resources
Resources
expended
£
£
£
-
11,382
(11,382)
-
470,000
-
20,380
1,788
(11,768)
15,000
476,108
(45,518)
6,437
4,389
(5,203)
-
2,675
-
41,817
966,342
(73,871)		 (Continued)
Transfers
At 30 June
2024
£
£
-
-
(387,571)
82,429
(20)
10,380
(143,507)
302,083
-
5,623
(8,675)
(6,000)
(539,773)
394,515

24 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
Community Car Fund
Community Fund
Development Fund
Capital
Sinking Fund
Legacy
Ray Large Savings Fund
Fire insurance claim
Walk of Kindness
General funds		 July 2024
Incoming
resources
Resources
expended
£
£
£
9,718
-
-
6,640
-
-
(50,471)
-
-
100,000
5,000
-
58,000
-
-
-
5,000
-
-
125
(125)
8,228
2,857
(4,581)
3,445
36,714
(18,750)
1,272,208
854,200
(990,604)
1,407,768
903,896
(1,014,060)		 Transfers
At 30 June
2025
£
£
-
9,718
-
6,640
5,048
(45,423)
-
105,000
-
58,000
-
5,000
-
-
(841)
5,663
-
21,409
191,285
1,327,089
195,492
1,493,096

EMMAUS NORFOLK AND WAVENEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

24
Unrestricted funds
Previous year:
At 1
Community Car Fund
Community Fund
Development Fund
Capital
Sinking Fund
Burglary insurance claim
Fire insurance claim
Walk of Kindness
General funds		 July 2023
Incoming
resources
Resources
expended
£
£
£
9,718
-
-
6,640
-
-
(15,022)
-
-
-
100,000
-
58,000
-
-
164
1,502
-
5,873
123,371
(117,848)
-
5,871
(2,426)
786,097
736,360
(830,305)
851,470
967,104
(950,579)		 (Continued)
Transfers
At 30 June
2024
£
£
-
9,718
-
6,640
(35,449)
(50,471)
-
100,000
-
58,000
(1,666)
-
(3,168)
8,228
-
3,445
580,056
1,272,208
539,773
1,407,768

25 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 30 June 2025:
Tangible assets
1,500,890
-
Current assets/(liabilities)
107,560
410,300
Long term liabilities
(115,354)
-
1,493,096
410,300
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 30 June 2024:
Tangible assets
1,313,078
-
Current assets/(liabilities)
226,516
394,515
Long term liabilities
(131,826)
-
1,407,768
394,515		 Total
2025
£
1,500,890
517,860
(115,354)
1,903,396
Total
2024
£
1,313,078
621,031
(131,826)
1,802,283

26 Related party transactions

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

EMMAUS NORFOLK AND WAVENEY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

26 Related party transactions

(Continued)

Donations of £1,000 we received from The Parochial Church Council of the Ecclesiastical Parish of St Stephen, a charity in which David Daynes (Trustee) is a trustee of. A payment for the provision of services totaling £788 was paid to Andrew Watts, brother of Neil Watts (Trustee) during the year. No amounts were outstanding at the year end.

27 Cash (absorbed by)/generated from operations 2025 2024
£ £
Surplus for the year 101,113 908,996
Adjustments for:
Investment income recognised in statement of financial activities (11,188) -
(Gain)/loss on disposal of tangible fixed assets - 2,604
Depreciation and impairment of tangible fixed assets 65,402 67,592
Movements in working capital:
Decrease in stocks 1,302 3,606
(Increase) in debtors (10,459) (85,717)
(Decrease)/increase in creditors (185,807) 264,966
(Decrease) in deferred income (16,472) (296,432)
Cash (absorbed by)/generated from operations (56,109) 865,615