emmaus
EMMAUS CORNWALL
ANNUAL REPORT AND ACCOUNTS
For the year ended 30th June 2021
Reglstered Office: 63 Sea Road, Carlyon Bay. SL Au3tell. Cornvrall, England, PL25 3SG
Registered Charity No. 1146102
A Company Limit￿ by Guarantee No. 7926408 (England & Wales)

Emmaus Cornwall la company limtted by guarantee)
Financial statements forthe year ended ￿jUne 2021
Company infonnation
Charity registration number:
1146102
Company registration number:
7926408
Regi8tsr•d office:
63 Sea Road
Carlyon Bay
SL Austell
Cornwall
PL25 3SG
Patron8
J 8owen
A M J Galsworthy
Tru8to•sIDlrector8:
AJAddo
S J T Clagu•
MJHeap
T A Horrocks
R l Richardson
J Stanton
S Trewella
R A Wllllams
Treasurer:
S J T Clagua
Bankers:
HSBC Bank PLC
17 Boscawen Street
Truro
Comwall
TR12QZ
Independent examiner:
E T Paseoe (FCA, BA {Econ.))
M•ssrs. Pryor, Begent & Fry.
Chartered Accountants
13-15 Commercial Road
HAYLE
Comwall
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Emmaus Cornwall la company limf(ed by guarantee)
Financial statements for the year ended 3￿ June 2021
Index to the financial statements
Report of the trust•es
Independent examin6r'8 report
Prln¢ipal accounting pollcles
Statement of financlal activltl•s
Balance 8hoet
Notes to the financlal Statements
10
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Emmau5 Cornwall la company limiied by guardnteel
Financlal statements for the year ended 30 June 2021
Report of the trustees
Backgrnund
Emmaus Cornwall was incorporated under the Companies Act 2006 as a private company, limited
by guarantee, and registered at Companies House on 2P January 2012. Emmaus ComwRII was
established for exclusively charrtable purposes for the public benefft and was registered as a
charity with the Charity Commission on 2P F8bruary 2012.
The directors of the company are also charity trustees for the purposes of charity law and under
the company's Articles are known as trustees. The twstees who served during the year V￿re as
follows'.-
A.M. Coode {resigned 23101120211
A. J. Addo (appointed 1910512021)
S. J. T. Clague (appointed 1910512021)
M. J. Heap
T. A. Hoffocks (appointed 1910512021)
N. P. Ludgate (appointed 1811112020. resigned 3010612021)
M. J. Norris (appointed 1811112020, resigned 2110412021)
R. l. Richardson
J. L. Riley (appointed 18111r2020, resigned 18108r2021)
J. Stanton (appointed 1910512021)
S. Trewella {Chair)
R. A. Williams
R. Winn (appointed 1811112020)
Objectlves of the Compny
Emmaus Comwall is working towards providing a residential Communtty that offers both a home
and work for our Companions. Our Companions are fomierly homeless people who give up all
benefits. except housing benefrts, and work as volunteers in our social enterprises,. they are paid
a weekly allowanc8 and have free board and accomm¢)dation. We are developing social enter-
prises that will allow us to be financially self-suffioent and to provide Companions with a route to
re-enter the workplace as part of their rehabilFtation.
Our Community will provide a home in a supportNe environment that will enable Companions to
move on from homelessness. They will have been wrthout a home, Iwing on the streets and
sle8ping rough. Our Communty will be concemed with the provision of education and training
for Companions the purpose of developing skills to enable them to live independently and
gain employment or remain in the Communty rf they so choose. Each person will have their own
room, but meals will be eaten together, housework will be shared and social activities encouraged
and supported.
Emmaus Comwall is committed to working both with other Emmaus Communities in the UK and
inlemationally and in partnership wtth other agencies as part of a joined up approach to meeting
the needs of homeless people.
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Emmaus Cornwall {a company limited by guarantee)
Financlal statements for the year ended 30 June 2021
As for th8 pmvious, this yeer has been one of"breakryeven" financially. With thé assbtance of the
Project Manager progress was made across a range of opportunitses but was limited by the Coro-
navirus epidemic.
Progr8ss contlnuad to be made in strengthening the skill SeVexperien￿ of the Board of Trustees.
An audit of existing competencies showed some weaknesses which at the year end were being
addr8ss8d.
Reserves Poll¢y
The trustees consider it appropriate, whilst they continues to work up business plan proposals not
to pursue a fonnal Reserves Policy. This position will be reviewgd as and when n￿eSsary in th8
Ilght of Emmaus ComvRII's progress.
Rlsk Managem•nt
Thè trustees havè and wlll maSntaln an orKJoing revlv4V of all rlsks to whlch the Charity Is exposed
during its operations and thereaft8r and ftjndraising athities. Wh8re appropriatè, systèms or pr
cedure8 will be established to mtyale the risks.
ON BEHALF OF THE TRUSTEES
Slgned:
{Mrs Sue Trew8lla, Chair, Emmaus Comwall)
Date:
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Emmaus Cornwall la company limited by guarantee)
Financial statements for the year ended 30 June 2021
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report on the accounts for the year ended 30th June 2021 vthbch are set out on Pages &11.
Respective responsibilities of the Tmstees and of the Independent Examinor
The Trustees (who are 81s0 the Director5 of the Company for the purposes of company law) are re-
sponsible for the preparation of the accounts. The Trustees COn￿der that an audit is nol required for
this period under Section 144{2) and that an independent examinat'on is required. The charity is re-
quired by company law to prepare accrued accounts and l am qualified to undertake the examination
by being a qualffied member of the Inskntute of Chartered Arxountants in England and Wales.
Havlng satisfied myself that the d)arity is not subject to audit under company law and is eligible for
independent examination, rt is my ￿ponsibIlIty..-
to examine the accounts under Sects'on 145 of the 2011 Art
to follow the procedures laid down in the General Direcb'ons given by the Charity Commissioners
In Section 14515.b) of the 2011 Act,. and
to state whether particular matters have come to my attention.
Basis of the Independent Examinees Statement
My examinatton vms car￿d out in accordance ￿th the General Directions given by the Charity Com-
mission.
An examination Includes a revie•V of the accounllng records kept by the charity and a comparison of
the accounls presented wrth those records. It also includes considerab'on of any unusual items or
disclosures in the accounts and seeking exFlanab"ons from the Trustees concerning any such matters.
The procedures undertaken do not provide all the eviden￿ that would be required in an audit and
consequently I do not eXp￿sS an opinion as to whether the accounts present a Yrue and fair vie
and the report is limf(ed to those matters sel out in the statement bdow.
Independent Examiner's Statement
In connection Y￿th my examination no mattets have come to my attention'.-
which give me ￿aSOnable cause to ￿lIeVe that in any material reskwt the requirements
- to keep accounting records in accordan￿ with Section 386 of the Companies Act 2006,. and
- to prepare accounts which accord with the accounb.ng records and comply with the accounling
requirements of Section 396 of the Companies Act and wilh the methods and principles of the
Statemenl of Recommended Practice.. Accounting and Reporting by Charitie5
have not been met,. or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of
the accounts to be reach&J.
Signod:
{E.T. PASCOE. FCA, BA (Econ.))
(Messrs. Pryor. Begent & Fry, Chartered Accountsnts. 1&15 Commercial Road, HAYLE, Comwall)
Date:
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Emmaus Cornwall la cornpany limited by guarantee)
Financial statements for the year ended 31Y June 2021
Principal accounting policies
Basi8 of prepardtion
The financial ststements have been prepared in accordan￿ with the special provisions
of the Companies Act 2006 relating to small companies, applicable accounting standards
and are consistent with the Statement of Recommended practi￿ on Accounting and Re-
porting by Charities {SORP 2015).
The principal accounling policies are slated below..
Incoming resources
All incoming reSoUr￿S are included in the statement of financial activities when the char-
ity is entitled to the income and the aTnount can be quantified with reasonable accuracy.
The following specific policies are applied to parts'cular categories of income..
Voluntary income is re￿IVed by way of grants and donations and is included in full in
the Statement of Financial Activities when receivable. Grants are recognised when the
charity becomes unconditionally entitled to the grant,. where related to perfoman
and specific deliverables, grants a￿ accounted for as the charty earns the right to
consideration by its perfomiance
The value of seniices provided by volunteers has not been included in these accounts.
Incoming resources from charitable trading aclivity are accounted for when earned.
Ro8ource8 expended
Expenditure is recognised on an accruals basis:
Costs of generating funds comprise the costs associated with attracting voluntary in-
come and the costs of trading for fundraising purposes.
All costs are allocated between the expenditure categories as set out in note 1 on a
subjective basis designed to reflect the use of the resources.
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Emmaus Cornwall la company limited by guarantee)
Financial statements for the year ended 30, June 2021
Statement of financial activities
(incorporating the income and expenditure account)
Year ended 30th
June 2021
Yearended 30th
June 2020
Restrkted Unre¥trkted
Total
Totsl
Income
Incoming resourc•s
Voluntary Ir￿me..
Dork8b'ons grarts
Prize Draw Subscripbors ar￿ dorntior
Fundraisir@ Actimb'es
26.232
26.232
8,165
3,116
3,116
545
Total Incomlng resources
29,348
9,670
endlturn
Resources exponded
Cost of gertsratirg fvrKIs
27,439
27,439
9,829
Totsl R•source• expend
27
39
27N39
9,629
Nèt (R￿OUrCeS Expended) I Incomlng
R•8ourc•8
1.910
1,910
41
Otrtr Recognised GaiTh8 l Losses
Nèt Movement In Fund•
1,910
1,910
41
Total Funds Brought Fomard al 1st JLfy 2020
Total Funds Carrled Fopmard at 30th June 2020
30,339
30,339
61.561
63A71
91.900
93.810
92,859
91,900
The accompanykng accounllng polcl¢$ and notos fonn an Integral part ofthese financial ststements.
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Emmaus Cornwall la company limited by guarantee)
Financial statements for the year ended 3￿ June 2021
Balance Sheet
Year ended 30th
June 2021
Year ended 30th
June 2020
Note
Flxed Assets
Current Assets
Cash at bank ard in har
93,810
91,970
Creditors: amounts falliryJ d￿ wthin 0￿ year
70
Netcurrent assets
93,810
91,900
Totals assets less current liabilits'es
93,810
91,900
Creditors.. amounts fallir¥J due after more than one spar
93,810
91,900
Represented by:
General Fund
Restricted Furn
63,471
30,339
93,810
61,561
30,339
91,900
The financia
ststements vrfere approved by the Trustees and authorised for issue on
Signed..
(Stephen Clague, Treasurer)
Date..
l?.u )oLI
Company number. 7926408
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Emmaus Cornwall la company limited by guarantee}
Financial statements for the year ended 30 June 2021
Notes to the financial statements
1. Analysis of totsl re8ourc•s expended
Yèar ènded 30th
June 2021
Year ended 30th
June 2020
Note
Cost of gerEratiro f￿lIS..
Salaries
Professional fees
Flnlraisirg costs
Rent of laTh
Office, final￿e aThl otsr costs
Prize Draw.. Distributab￿ wimirwJs
8,998
13.608
480
1,780
2,573
6,894
2,000
648
87
9,629
27,439
2. Staff costs and numbers
The charty benefrted from the services of a Project Manager until their departure in early sum-
mer 2021. They were employed by Emmaus UK and the charty contributed 25% of these
costs.
3. Credltors: amounts falllng due wlthln on• year
Year •nd•d 30th
June 2021
Year ended 30th
June 2020
Receipts in advance
70
70
4. Restricted Funds
These are donations made on the basis that they can only be used towards a Communtty for
Cornwall.
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