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2023-06-30-accounts

Total Funds Total Funds
Unrestricted Restricted Year Ended Year Ended 30
Funds Funds 30June 2023 June 2022
Further Details E
Income from:
Donations
and		 legacies (3) 3,713 3,713 9,368
Charitable
Activities		 (4) 53,959 53,959 41,000
Other Trading Activities (5) 103,745 103,745 44,220
Total 107,458 53,959 161,417 94,588
Expenditure
on:
Raising Funds (6) 5,847 5,847 2,390
Charitable
Activities		 (6) 73,471 41,178 114,649 73,491
Other (6) 402
Total 79,318 41,178 120,496 76,283
Net income/(expenditure) 28,140 12,781 40,921 18,305
Transfers
between		 funds (17)
Net movement in funds 28,140 12,781 40,921 18,305
Reconciliation of funds
Total funds
brought		 forward (17) 42,017 7,700 49,717 31,412
Total funds carried forward (17) 70,157 20,481 90,638 49,717
Company Company Registration Number: 11181301 Number: 11181301
2023 2022
Notes E E
Fixed assets:
Tangible assets 24,942 6,621
Total fixed assets 24,942 6,621
Current assets:
Stocks (12)
Debtors (13) 2,699 336
Cash at Bank 8 in Hand 72,561 49,924
Total current assets 75,260 50,260
Liabilities:
Creditors: Amounts
falling		 due within one year (15) 9,564 7,164
Net current assets or liabilities 65,696 43,096
Total assets less current liabilities 90,638 49,717
Creditors: Amounts
falling		 due after more than one year (16)
Provisions
for liabilities
Total net assets or liabilities 90,638 49,717
The funds ofthe charity:
Restricted
income funds		 (17) 20,481 7,700
Unrestricted
income funds		 (17) 70,157 42,017
Total charity funds 90,638 49,717
These accounts
have been prepared		 in accordance with the provisions applicable to
companies
subject to the small companies'		 regime.
Year Ended Year Ended
30June 2023 30June 2022
K E
Net movement
in funds		 40,921 18,305
Add back depreciation 9,050 2,207
Decrease/(increase)
in stocks
Decrease/(increase)
in debtors		 (2,363) 1,699
Increase/(decrease)
in creditors		 2,400 3,474
Net cash used in operating activities 50,008 25,685
Cash flows from investment
activit(es:
Interest
Purchase
offixed assets		 (27,371) (8,828)
Net cash provided
by investing		 activities (27,371) (8,828)
Increase/(decrease)
in cash		 and cash equivalents during the year 22,637 16,857
Cash and cash equivalents brought forward 49,924 33,067
Cash and cash equivalents carried forward 72,561 49,924

3.Donations 3.Donations and Legacies
Unrestricted Restricted Total Funds Total Funds
Year Ended 30 Year Ended Year Ended Year Ended
June 2023 30June 2023 30June 2023 30June 2022
E E E E
Donations 3,713 3,713 9,368
3,713 3,713 9,368
Previous reporting period
Unrestricted Restricted Total Funds
Year Ended 30 Year Ended Year Ended
June 2022 30June 2022 30June 2022
Donations 9,368 9,368
9,368 9,368

Unrestricted Restricted Restricted Total Funds Total Funds Total Funds
Year Ended 30 Year Ended Year Ended Year Ended
June 2023 30June 2023 30June 2023 30June 2022
E E E E
Restricted
Grants:
Beatrice Laing Trust 6,000
Albert Hunt 7,000
Duchy of Lancaster 6,000 6,000
Emmaus Mossley 1,959 1,959
Emmaus UK 25,250 25,250 28,000
The Clothworkers Foundation 15,000 15,000
The Skelton Charity 1,500 1,500
Manchester City Council Cost of Living Crisis 4,250 4,250
53,959 53,959 41,000
Previous reporting period
Unrestricted Restricted Total Funds
Year Ended 30 Year Ended Year Ended
June 2022 30June 2022 30June 2022
Restricted Grants:
Beatrice Laing Trust 6,000 6,000
Albert Hunt 7,000 7,000
Emmaus UK 28,000 28,000
41,000 41,000
5.Income from other trading activities
Unrestricted Restricted Total Funds Total Funds
Year Ended 30 Year Ended Year Ended Year Ended
June 2023 30June 2023 30June 2023 30June 2022
E E E f
Retail Sales 97,693 97,693 42,803
Cafe Takings 6,052 6,052 1,417
103,745 103,745 44,220
Previous reporting period
Unrestricted Restricted Total Funde
Year Ended 30 Year Ended Year Ended
June 2022 30June 2022 30June 2022
E E
Retail Sa les 42,803 42,803
Cafe Takings 1,417 1,417
44,220 44,220

6.Expenditure
Community Year Ended Year Ended
Activities 30June 2023 30June 2022
E E E
Expenditure
on raising		 funds:
Online Postage
Cafe Expenditure 2,013 2,013 1,071
Advertising 1,485 1,485 1,236
Purchases 2,349 2,349 83
5,847 5,847 2,390
Expenditure
on charitable		 activities:
Employment
Costs		 52,520 52,520 41,158
Training 368 368 330
Bank, Credit Card & PayPal Charges 1,571 1,571 494
Building
Improvements		 1,280 1,280 1,137
Emmaus
UK Assembly		 Costs 185
Computer
& Internet		 Costs 1,383 1,383 521
Subscriptions 958 958 453
Vehicle Expenses 10,938 10,938 6,174
Volunteer
Expenses		 89 89 18
Medical
& Hygiene costs		 134
Minor Equipment 1,341 1,341 1,613
Repairs
& Maintenance		 120 120 822
Rent 26,827 26,827 14314
Solidarity
Payments		 3,150 3,150
Insurance 918 918 708
Telephone 1,112 1,112 901
Travel Expenses 224 224 161
Work Clothes 228 228 24
Governance
and Support Costs		 1,402 1,402 1,805
Printing,
Stationery		 & Postage 1,170 1,170 332
Depreciation 9,050 9,050 2,207
114,649 114,649 73,491
Other expenditure:
Miscellaneous 402
402
120,496 120,496 76,283
Restricted
funds		 41,178 37,723
Unrestricted
funds		 79,318 38,560
120,496 76,283

8.Allocation ofgovernance and support costs
The breakdown
of support		 costs and how these were allocated between governance and other support costs is shown
below:
General Support Governance Total 2023 Basis ofapportionment
Accountancy
Fees		 880 880 type ofexpense
Book-keeping 175 175 type ofexpense
Payroll Bureau Fees 347 347 type ofexpense
522 880 1,402
Previous reporting
period
General Support Governance Total 2022 Basis ofapportionment
Accountancy
Fees		 1,253 1,253 type ofexpense
Book-keeping 300 300 type ofexpense
Payroll Bureau Fees 252 252 type ofexpense
552 1,253 1,805
9.Analysis ofstaff costs
Year Ended Year Ended
30June 2023 30June 2022
E E
Wages and Salaries 51,616 41,744
Holiday Pay Accrual Adjustments (1,471)
Redundancy
Social Security Costs
Pension Costs 904 885
52,520 41,158
Charitable
activities		 52,520 41,158
Support costs
52,520 41,158

11.Tangible
Fixed Assets		 11.Tangible
Fixed Assets		 11.Tangible
Fixed Assets		 11.Tangible
Fixed Assets
Motor
Equipment Vehicles Total
Cost E E
At 1 July 2022 8,828 8,828
Additions 4,263 23,108 27,371
At 30June 2023 13,091 23,108 36,199
Depreciation
At 1 July 2022 2,207 2,207
Charge for Year 3,273 5,777 9,050
At 30June 2023 5,480 5,777 11,257
NET BOOK VALUE
At 30June 2023 7,611 17,331 24,942
At 30June 2022 6,621 6,621
12.Stocks
The charity does not hold stocks of any items.
13.Analysis ofdebtors
2023 2022
E E
Debtors 422
Prepayments 2,277 336
2,699 336
Debtors and prepayments relate to unrestricted funds E2,699(2022:E336).
14.Creditors: amounts falling due w)thin one year
2023 2022
E
Creditors 6,561 4,599
Short-term
compensated		 absences (holiday pay)
Other creditors and accruals 750 1,069
Taxation and social security 2,253 1,496
Deferred income
9,564 7,164
15.Deferred income
Deferred income comprises grants invoiced in advance for the next financial year
Balance as at 1 July 2022
Amount
released		 to income earned from charitable activities
Amount
deferred		 in year
Balance at 30June 2023
16.Creditors: amounts falling due after more than one year
2023 2022
E E

Analysis
of		 movements movements movements in unrestricted in unrestricted funds
Balance at 1 Incoming Resources Balance at 30
July 2022 Resources Expended Transfers June 2023
f f f
General
Fund		 42,017 107,458 (79,318) 70,157
42,017 107,458 (79,318) 70,157
Previous
reporting		 period
Balance at 1 Incoming Resources Balance at 30
July 2021 Resources Expended Transfers June 2022
f f
General
Fund		 26,989 53,588 (38,560) 42,017
26,989 53,588 (38,560) 42,017
Name of unrestricted fund: Description,
nature		 and purpose ofthe fund
General
Fund		 The "free reserves"
Analysis
of		 movements in restricted funds
Balance at 1 Incoming Resources Balance at 30
July 2022 Resources Expended Transfers June 2023
f f f
Emmaus
UK		 700 25,250 (25,314) 636
Albert
Hunt		 7,000 (7,000)
Duchy ofLancaster 6,000 (1,500) 4,500
Emmaus
Mossley		 1,959 (489) 1,470
The Clothworkers Foundation 15,000 (3,750) 11,250
The Skelton Charity 1,500 (375) 1,125
Manchester City Council Cost of Living Crisis 4,250 (2,750) 1,500
7,700 53,959 (41,178) 20,481
Previous
reporting		 period
Balance at 1 Incoming Resources Balance at 30
July 2021 Resources Expended Transfers June 2022
f f f f
Emmaus
UK		 3,413 28,000 (30,713) 700
Beatrice Laing Trust 6,000 (6,000)
Albert Hunt 7,000 7,000
Manchester Airport 1,010 (1,010)
4,423 41,000 (37,723) 7,700
Name of restricted fund: Description,
nature		 and purpose ofthe fund
Emmaus
UK		 for salary costs.
Albert
Hunt		 to develop upcycling workshops.
Duchy of Lancaster contribution to purchase of replacement
vehicle. The balance on		 this fund
represents future depreciation.
Emmaus
Mossley		 to support development of ESM project. The balance on this fund represents
future depreciation.
The Clothworkers Foundation for the purchase of a vehicle. The balance on this fund represents future
depreciation.
The Skelton Charity to puchase second storage container for donations. The balance on this fund
represents future depreciation.
Manchester City Council Cost of Living Crisis to distribute
funds to		 alleviate
local		 need.

Unrestricted Designated Restricted
funds funds funds Total 2023
E f E
Tangible fixed assets 6,597 18,345 24,942
Cash at bank and in hand 70,425 2,136 72,561
Other net current assets/(liabilities) (6,865) (6,865)
Creditors of more than one year
Total 70,157 20,481 90,638
Previous reporting period
Unrestricted Designated Restricted
funds funds funds Tote I 2022
E
Tangible fixed assets 6,621 6,621
Cash at bank and in hand 42,224 7,700 49,924
Other net current assets/(liabilities) (6,828) (6,828)
Creditors of more than one year
Total 42,017 7,700 49,717