Charlty reglstratlon number 267322
EMMAUS BIBLE SCHOOL UK
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

EMMAUS BIBLE SCHOOL UK
LEGAL AND ADMINISTRATIVE INFORMATION
Mr M Gill
Mr N Hartsmlge
Mr J Heron
Mr P Jonas
Dr C Lancashire
M[AR￿ell
MT S D Scamrnel
(App￿nted 31 January
20231
Charlty numb•r
Prlnclpal addr
2&30 Larkhill La
verpTr
L13 9BR
Indo￿nd￿nI èxamin•r
Mf P J Barton FCCA
Ground Floor
11 Manvers Street
&41 1JQ
Bonker
Bardays Bank p
101 Whrtby Ro&1
Ellesmere P(Mt
Cheshire
CH65 OAD
Sollcltor8
Butther & Barknw LLP
3 ROY￿ Mew5
G*lbrook Pwk
Northwch
7UD

EMMAUS BIBLE SCHOOL UK
CONTENTS
Pa
Trustees, report
Independwrt examinerts reF¥)rt
Statement of finan￿￿
B*n￿ sheet
Notes to ￿ finanaal Stat￿Trents
7-13

EMMAUS BIBLE SCHOOL UK
TRUSTEES. REPORT
FOR THE YEAR ENDED 28 FEBRUARY2023
The trustees prewt their annual rerx¥t ￿ finawal st*m8nts forthe 28 Fe￿ry 2023.
The finanrial ststements have been prepared in Ihe accounting Fdiags set out in r￿ 1 to the
financial statemerrts and compty the charttys Deed of Trust the Charibes Act 2011 and 'Amnting and
Reports"ng by Chanties. Staternerrt of RecLJmmended Pra(￿￿ ak¥)IicaiAe to thanbes P￿parirng their acLOUnts In
attordan￿ wth the Finaw ReFth"rffJ Stsn¢lard aFf4tsble in ts UK Rèwblic ol Irèland IFRS 1021 (effective
1 January 20191"
obl￿11¥e$ and athltlÈ¥
To a(fvance the evangelical CM"Sban farth ty •*trJLshirvJ and maintsthiing centres to leach the Bible. by preparing
Christs'8ns for Christian Se￿￿ at home and abroad. ty issuing and conducting cA)r￿spor￿1￿n¢e course5 in Biblical
and rel*ed subjects either in book form or the interrrt by w￿lshi￿g and dealing in Christian lrterature by
womoty'n9 the Chnstian message and by swh olher mearts being chartsble as ￿ Tnjstees shall determine.
To do such other things as shall t* incad￿ts1 ￿ cmJuciv* to the atta"nmwrt of Ihe above obi6(* and in parb"cular
the folknw7ng.'
To purthase, take on ltsa8e, fx in exthary. ￿'re ￿ otherwise acqui￿ any real OT personal property and any rights
or privileges the Charity think necessary or o)rNa)ient for the promth.on of Tts objectives. and to construct,
maintain and atsi any building$ or erer*ons r*ce5sary or L¥xNen￿nI tDrthe wDrk ofthe Chanty.
To sell. let rnortgage, ¢Jispose of or tum to 80x￿￿ all or any of the property or assets of the Charity 88 may be
thlwght èxpedient 8 viewto the promotsyl ofthe 04"e(Jives ol thts Charty.
To vndeftske a)d ex&xrte ariy trL*ts may l&vfulty tt wthrtaken ty the Chaiity and moy be wThJu(ive to its
objecbves.
To borrow or raise money for the purFQ8e Of￿ CN4rity vdjch lernis gr*J on suth security as may be thought fit
To invèst thè monies of the Charty Th)t irnmediately rewifed fDr rts wrwses in Ix up)n such investrnents secJJnts"es
Of property as may be thought fft, but so that monies wbI￿t or repre5enb.ng propety subject to the jvrisdi(**on of
the Charity Gommissionèr5 01 England and Wales shall onty be irNested in SUL* se￿rthe$ and wth such sanebon
(if any) as may for the time being ts pre8thW ty law.
To estsblish and support or aid in estat4ishment ar*J SLW)rt of any thar[ra￿e asswation or Instituth"on and to
subscribe or guarantee money for cl)arrtable purposes In way ￿nnected tt)e purw)8es of the Chanty or
calculated to hjrther rts obj'ecbw.
To a￿nCfr the evangdi¢￿ Chn"stian Fatth to Ihose to fath and tlkxe do not
The twstees have paid regard to guKJarr2 isswl by tr* Charity c￿nmIssion in d￿ldIng vknat activthes the
tharity should undertak&

EMMAUS BIBLE SCHOOL UK
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2023
Achievements and p￿orn￿nce
Revlew of a¢t1vI￿e$
The sourang, designin9. pro(knI"r￿J. print¢rrfJ, wtlishiThJ aTh1 wthir¥J of Bible SW Ma￿￿alS conb"nuÈs to be the
central acts'wty ol the Charity.
The move to the offices has been o)rnpkte(I sucxtssfulty and the￿ has 1)een a ol setming into the naw
a(totnmodats"on. The new offices a￿ helrxro lo Ihe tharibes obj'ects, and the addth.onal ffats acquired with the
offices, have teen athJth"on* rental irth7)e forlhe chanty.
The ProSpe￿uS and the websrte are oMJtinuaty aTrJ ￿LKIents can view 8rKI order (x)urses. vAth a grwng
number av8il8tle online.
We have a te8rn of vc4unteer tLrtors in ts Yth(KJl aThJ othèrs. vtho 4w)rk tnjrn home, vhKJrn we egn 1711 on
as and when required. The charity is benefiD"ng frorn addtb.onal kner5 SUPWting the growth of the work. in the
development ol addth"on81 cxJJ¥ses, paI￿￿adY for Ch￿L￿en arKI teens. arbj in differ&tt ftxmats, induding web and
audio visual.
Our tyans to prcmotè the wyk of thè Chwity across ts cA)untry O￿tinUe v*ith a to intrea￿ng Ihe suptKJrt for
the work. are athdy loc*ing In￿ ways of rai&rw the awaretws amorgst UK thurchèg #nd chrisb.an charities.
Communmy B•nefit
Through the free supFty of 8iNe • mat*i81. tCty￿r WTth a ded¥c3ted personal trrtor, the Charity providès
students with the means to ac£ess ethi¢zl and moral (xths for the indwidual and swety, provide guidance in
lrfe. comfort in brnes ol sorrow. personal inspira1￿) to improve sell and help others. The Bible stu(Jy material
deals with many of the issu&$ that peoF4e of all age5. nab￿lIties, etmic and socyal backgroun¢Js fa￿ on a day-l
day ba818.
Beneffts are evidenced in Ihè (Miments made by stu¢Jents and the many letters that we r￿1ve from St￿￿ents and
IxAleagues old and new. Many w"soners and their tsrnilies find ptUP05e atvj meaning to their lives and a new
resolve to ad in accordance ¥*th the req15irements ol the I&v rdease and rnake reparatr.cm and 8 p05itr.ve
contnbution to the soc4ety that they re¢￿gnISe thÈy have •.
Variryjs prisons 8r# ￿sited to condurt Bible 5tudie$ 8ThJ SUPF4y fvrther siudy materrals. stt*Yy materials used in
the prison wortt are sent without tharge to Ihe user. In addrtiw a numtw of UK based chriskn.an or98nisats.ons and
0￿r5eaS based missionanes continue to Lwefft frcth the suptAy of &"t4e stL*ty rnater￿.
Assistsnce Mas been gNen in tr￿"On and gru￿ sbjdies ¢Jy*JLth4J to benefft thè Ea5tem Eurwean
mmunity in the UK.
opportunth.es are being sought to wowde materid tr thihjren irrto scknls in the UK and so increasin9 tharity
benefits to 8 new 898 grwp.
Financlal rwi•w
F￿1 details of the financial transacbons a￿ eorrtained in the att*thd ac(ounts. Total incoming resourc8s for the
year amtsunted to £45.860. ReS￿r￿S expended amounted to £111.032 gi￿n9 a defvit of £65,172 forthe year.
The net a&sets ofthe charity at 28 F8Lwuary 2tr23 were £￿.5&).
The Trustees have re¥v￿e￿ the Ch8rrty's n*1s for reserves in line gLridance i55l￿ by the Charity
Commission and have ￿￿jUd*￿ that there is need fc* reserves as we do rnt have any ern￿oYees.
The Trustees hav& intrtyj￿e￿ asses8rn￿ wcthjures to the m4cf risks to whi(* the charity 18 expx)s¢d,
th p8rticJJlar r￿ati￿ to the finarw of Ihe Tn

EMMAUS BIBLE SCHOOL UK
TRUSTEES. REPORT (coKllNUED)
FOR THE YEAR ENDED 28 FEBRUARY2023
study 0)U￿eS vthh Pris￿ Chat4ins aTh1 to seek ¢Ybfic* of the coJrses so Ihat they woukl quality as p8rt of a
50nw's educalional requirem￿L ￿ F4an to pwtw WTth c*i8nty, who Fwo¥ide supr*)rt for prisoners who
have engaged wrth wson, to fvtther SUFWt them r&8se ty assisb.ng wih
awaroness of the ch8rity benefits to a Wider Chistian in the UK by attendirvj Christian eKhibths and
Christian corrferenL*& plan to seek tru*ees to ara extknMvJ ways of F￿vIding
MrWDoM
MrMGII
MrN Hartrithje
Mr J Hèron
Mr P Jonas
MrA Russell
Mr S D Scammell
31 20231
Mr W
Tn￿
Dale=....-...

EMMAUS BIBLE SCHOOL UK
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EMMAUS BIBLE SCHOOL UK
I report to the trustees on rny examinalion of the fi￿Cial slateM￿ts of Emmaus Bit* $thC¥￿ UK Ithe charity)
for thè year endéd 28 FetKuary 2023.
Respon8ibllltits and basls of report
As the trustees of the tharty you are respcffisit48 tDr the prep**m of the finar¥ial st8tem*)ts aoxrdarKe
th the requiremwrts ofthe Charities Ad 2011 (the 2011 Act).
I report in respecl ol rny examrn8b.on of the tharty's finanaal statements ¢arried out under section 145 of the
2011 A(1 In carrying my exarninab.on I have folkFrtl au the th"recbons given by thè Charity
Cornmission under saL*on 1445llbl of the 2011 Ac
Indgpandent examSn•¢$ stat•mé
Your aitention is drawn to the fact that the tharty has prepared finanrial statements in a{rA)rdan￿ with
Accounting and Retx)rb'ng by Charities pweparing their a(xJ)unts in 8cr£Jrdancè wilh the Finanaal Reporting
Stsndard ap￿1¢abl& in the UK and RepLknlic of Irdand IFRS 1021 in preferen￿ to the AcJxJunts"ng and
Reporb'ng by Charibes.. Statèment of R￿rnmended issued on 1 W"12W5 is refefred to in the
extant regulations but h8s now been withdravm.
understand that this has been dore in order ts financial slatements to twovidè 8 true and frdir view in
accordan￿ wih GeneraltyA¢rnpted knNing Prath"ce effec*ve for rewtiThJ peiKKts beginning on OT aftèr 1
January 2015.
I have rAJmpleted my examinab"on. l ¢)Jnfifm Ih81 no rnatters have comè lo my attents.on in connethon ¥Mth the
examination giving me cause to l*l￿ve that in any rnaterial resm".
acc(HJnting records were rw)t kept in respeu ofthe tharity as required by se¢bon 130 ofthe 2011 Act,. or
the finanaal statements do not a(xx)rd with trK)se records." or
the financial ststernents do not coM￿Y the appliCa￿e requirements con￿MIng the fom) and content
of accounts set o(rt in the ChanDes (Accounts and ReFK)rtsi Regulab"ons 2(M)8 other than ary requirernent
that the accwnt5 gwo 8 true and fair vA)ith is not a matter considefed as part of an Indepèndent
examinabon.
I have no concerns and have corne au0&8 other mattw5 in Connec*￿ vAth Ihe examinabon to which
attention should be drawm in Ihis report in order to enable a proper understanding of finanaal statsments to
bè reached.
ART Acuvntant5 Limited
Ground Floor
11 Manvers Street
Bath
BA11JQ

EMMAUS BIBLE SCHOOL UK
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 28 FEBRUARY 2023
UnfeSt￿¢t91 unrest￿eted
funds
funds
2023
2022
Donats"ons and legaaes
Investments
38.939
6.ty21
173.556
8.579
Total income
182.135
Chantable acb'vibes
105.112
85,6CxJ
5.g20
Totsl *xpendiiure
111.032
Net lexpenditurelflncom• for Ihe yearl
Net movement In lunds
165.1721
93,445
Fund l)alarKe8 at 1 Marth 2022
601.732
508,287
Fund balanc•8 at 28 F¥bru•ry 2023
536,560
601,732
The ststement ol financial a(JMb"es indudes all gains and losses rwnised in year.
l in(x)me ar￿ expenditure dw¢ve from a)nbrwiThJ ac*"vNies.

EMMAUS BIBLE SCHOOL UK
BALANCE SHEET
AS AT 28 FEBRUARY 2023
2023
2022
Flxed assets
Tangibte assèts
11
178.(IXI
176,CKJO
Current ass•ts
Stocks
Debtors falling duè 8fter one year
Debtors falling due within one year
Cash at bank and in hand
12
13
13
7.760
2￿,(￿3
301
418,028
152.eiN)
425,732
Net current assets
425.732
Totsl assets ￿ current IlabllStlÈ8
536,560
601,732
Income funds
Uarestricted fvnds
601.732
536,560
601.732
The
na
cial ststernents knEre approval by the Trustees
1119113
Mrw
Trustèè
Mr
Jonas
Tru#toe

EMMAUS BIBLE SCHOOL UK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY2023
A¢coub)tlng poll¢ie8
Chadty inforn￿￿on
Emmau$ Bible SC￿￿ UK ia ￿ u￿n¢￿at￿Y b(xty whose y)verrMng dor#Jment 1$ a Trust Deed..
1.1 Accountlng eonvention
The finanoal statemènts have been rw8rÈd in accordanr* the chanvs Igoveming dooJm8nti, the
Charitses Act 2011. FRS 102"The Financial ReFK)rb"r•J Standard appliratAe in the UK and Republic of I￿land.
CFRS 102.1 and the CharTbes SORP "AccountirrtJ and Reporlin9 by Charibes". St*ernent ol Recotnmended
Pradice a0￿ble to Char￿eS pieparirvJ their accounts tn aco)rdance vAth the Finanual Rep)rb'ng Standard
appliCa￿e in the UK and Repu￿1¢ of IrdaThJ IFRS 1021" leff&the 1 January 20191. Thè charity is a PUN
Benefit Enbty as defined by FRS 102.
The d)arty has taken thantage of in the SORP for d￿rIti.e9 to prepare a St*emenl ol
Cash Fbjws.
The finanoal statements have depOrt￿j frorn the chanb.es (Acccyjnts and Retxytsl Regul8b"ons 2008 only to
the exient required to wowide a Inje and lair ￿ew. This departu￿ ha5 invdved fdlMng the Statement of
Recommènded Practi￿ for tharibes apth'ng FRS 1ff2 rather than the version tsf the Statement of
Recommen(le(I Prth tef￿[￿1 to in the Règulations has tsin￿ teen vAthdrown.
The financial statements are prepared in sierlirYJ. is the tuncb'onal (￿rrencY ol the chanty. Monetary
amounts in these finanad slatem&)ts are rounded to the [￿e$l £
1.2 Going concern
Al the b.me of apwovirrtj the finanoal ststements. the trustees have a reas(xpiAe expectab.on that the charity
has adequate resources to cJ)ntinue in operational existence ts the foreseeaWe future. Thus the trustees
conb.nue to a¢knpt the w.ng Lx)rK¥n tws ofac£O￿ting in wepariThJ Ihe flnarwl Statemen
1.3 Cha￿table funds
Unrestricted ￿ndS are avaiL8trAe for use at ￿ t*'Euelion of the trustees in fiJrther8nce of their charitsble
objectives.
RestrKXed fvThJs are subJ'eL# to sp*Jfic c(Xthi￿ by ¢$)￿￿s as to hrhv they may used. The purposès and
uses of tha restric￿ fvnds arè sot (Krt in the Th)tes to the finanaal statements.
End￿￿Th￿rt fiJK15 are subJ.W￿ to speafic ty dc*)ors that the captsl must be maintsined by Ihe
charity.
1A Incom•
Income is recognised V￿￿rI the thanty is entilled to it after ary perfornian￿ ￿nditionS have been met.
the amount5 be measured rdi8bty. and it is probable Ihat ir*ome will be recaved.
Cash donab.￿S are rerngnis&J C￿ Other rJ)nats￿￿ 8Te recojnised onc2 Ihe charity has been nob'fied
ol the donatyon. unless perfofmance coThJib"ons require deferral of the amcyjnt. Inctsme tax reCoVera￿e tn
lation to donabons received under Gift)￿d or deeds of c¢¥enant is recy)gnised at tr* time ol the donation.
Legaaes are rewgnised on receipt or othewse rf the thwity has rKJtyfi￿ of an irnpendin9 distribubon,
the amount is known. arnj ￿pt is exF*dwl. If the am￿nI Is not kno￿, Ihè legacy is treated 88 a
contingent asset

EMMAUS BIBLE SCHOOL UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
A¢¢ounllng poII¢i••
(contin￿1>
1.5 Expend￿re
Liabilities are re￿16￿1 as sc*)n as1￿ is a legal or ¢£￿strU¢￿Ve oblalion oJmmitbtvJ the charity to pay out
resour￿$.
1.6 Tangibl• fixtd assets
Tangits￿ fixed assets are inthlty measured * o)* 0Th1 subw4Wrtty meawred 31 valuaticn, net of
depreaabon and any impaifment ktsses.
Depreaation is recDgnised so as to write off the r16t w ¥al￿tion of assets less ￿"1 wdual values over their
useftjl live8 on the following b88eB:
Freehold k8nd and building8
Fixtures and fftbngs
25% reducirrfJ baLaTh
The gain or loss aristng on the di¥x)sal ofan asset is determined as the dffle￿nce between the sale prO￿￿J$
an¢J the carrying value of the asse( and is rwniséd in the Statem￿tt of finanrAal activiti'es.
1.7 Impalmwnt of fix￿ a890ts
At each ￿portir￿j end date, the charlty wews the carrying amounts of its tsn9lb￿ assets to detemiine
whether therè is any 1ndit>b.￿ that thosè awts have suffer&J an impairrnent loss. If any such indirAb"on
exists, the recoverable amount of the asset is ests"mated in or(Èr to determine the extent of the impairrnent
k)s8 anyl.
1.8 Sto¢ks
Stocks are stated at the fcmw tsf tost and ÈSlirn8ted selbng pri￿ less cx)sts to corn￿ete and sell. Cost
compnses dirett matellals and. vthere ap￿1¢able. direca labour o)sts and those overtTreads that have been
incAJrred in bringing the stoths to thwr present bcation and conditi￿. Items held lor disth"bub"on at ￿ or
norninal consideration are measured the low ol reF4acement (x)st ar¥J ￿)sL
Net Tealisable value 1$ Ihe 95b"rn8l￿ sellirg wice kn al estimated costs of o)mtAÈb"w and (x)sts to be
incurred in markets'ng, sdliThJ and dislriLyJbon.
1.9 Cash and ea•h 4ulv•l¢nts
Cash and cash equivalents induda cash in hand. ¢JeiK)sts hekl at rall wth banks. other short-term liquid
investsnents W￿h original matunDes of three m¢yrth5 or less. and bank overdrafts. Bank overdrafts are shown
thin borrowngs in ojrrent Ik*ililies.
1.10 Flnanclal Instruments
The charity has etecied to apply prowsions of SKtion t1 'BaS￿ Finanaal Instruments. an¢J Ssthon 12
'Other Finan¢ial Instrurnents15sues' of FRS 102 to all of its finatMial instruments.
FIn8n(i￿ instruments are recwised in the tharivs bal￿(* sl*et Wh￿ the ¢Jwity tecomes party to the
contra(*ual provisions ol the instrum*
Financ4al assets and l1atsl￿.eS are offset. wth the ￿ amwnts txesented in the finanoal statements, vknen
the￿ is a legal￿ enfor￿a￿le right to set off Ihe re(x)gni*Y arnou¢ts aTrJ tr*re is an Inten1K￿ to 8etUe on a net
basis orto reali5e tne asset and setde thè lia￿"[￿ simUl￿eOuS￿.

EMMAUS BIBLE SCHOOL UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2023
Aeeounting poll¢l88
IContlnued}
Basic financlal assets
8asic financial assets, ￿¥th Ind￿je debtors and cash and bank balan￿￿. are inth.alty measured at
transathon pni% induding transa(*"on ￿$t5 arky are gjbsequènty ¢2rried at amorb.sed ¢J)st usng the effective
interest method unless arraThJement cC￿S￿jteS a finaTh)n9 trans8(*"on, where the transac￿on is
rneasured at the kyesent value ol the ftjlU￿ re￿iptS discounted at 8 market ratè ol Interest Finanaal assèts
daswfted as Tgxvat4e thin one year are amth"sed.
8•si¢ flnanclal liathlifyos
Ba&c finanryal liabilities, induding (xethtors and bank loans are initialty re￿nised al tr8nsacaion pn.ce unless
the arrangement conth"tutes 8 financAro tran￿tiOn, vknere the ¢Yebt instrument is MeasU￿d at the present
Value ol the future payrnents discourt￿ at a market r*e of interest Finan0￿ Ii8tM'ITbe5 dassifi8d as p8y8trAe
vAthin one year are not amorb"sed.
TTrde credrtNs are ot4igats￿s to pgy fy wds or Servi￿ have teen aCq￿red in the ordinary couysè of
operations from suppliers. Amounts paYa￿e are da5￿fied as ojrrent liabil￿e$ rf payment is due wthin one
year or ￿. If not. they are presented as rK)r￿jr¥ent liatA"1￿.és. Tiade ueditors arè rè¢ognised initially at
transacb.on pri(* atKI s￿SeqU￿ measur&J at arnorbsed cost using the effeth've interest rnethod.
D•tscognttl¢¥n Offft￿￿1al liabllitss
Finanoal liabi1th8 are derecc¥Jnised w￿n the tharity'$ (xM*r•knl otAigabons expl￿ or a￿ dischargeA or
cancelled.
1.11 Employee beneffts
The cost of any unused hc4iday ￿￿kn1¢nI is recO￿lSed in Ihè ￿[￿XI in the emrAoyee's serwces are
eived.
Temiin*"on beneffts we recognised imm￿• as an expense when the tharity is d&nonstrabty C￿rnrtte￿
to terminate the em￿oyment ofan employee C￿ to FThl"de termination benefits.
1.12 Retlrement b8n•fits
Payments to defined contrtbub.on ￿l'rement t*nefft s(kn are tharpj as an expew as they fall due.
CrStlcal accountlng ostimates and Judgon￿ts
In the 8ppIi(3tion ofthe thatrty's Wiues. the tsustee5 are required to make jLJdgernents. estimates
and assumpt.ons 8tx)ut Ihe caryirrfJ amount of assets 3r¥Y 1kabilth.es that are not readily apparent frtsm other
sources. The estirnates and asswated assuMpb"￿3 are based on histoftcal exrRrience and other fathts that
are co￿￿￿red lo be relevant Aclual results may drffer from th￿ ésts"m8tes.
The esb'rnates and undetying assumptsc￿S ae revieAEd on an orKJorng b8Si5. Revisions to accounting
estimatès are recogrrised in Ihe pen￿1 in which the esbmate is mised vknere the rewsion affects only that
peri¢yJ, or In wricKI of the revisiC￿ and ftstu(e Ihe remsion affects l)oth ojrrent and frjture
periods.

EMMAUS BIBLE SCHOOL UK
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
Donatlons and kga¢ie¥
Unrestrlcted Unrn¥tri¢ted
funds
fund¥
2023
2022
DonatH)ns and gifts
Legaaes receivat4e
58,697
116,859
38,939
173,556
Unre5tricte(l Unr￿trICted
funds
funds
2023
2022
Rental i￿)rne
Interest reCeiVa￿e
6.775
146
8.550
29
6,921
8.579
10-

EMMAUS BIBLE SCHOOL UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2022
Charllablo activiti
2023
2022
Staff costs
Cost ol sales
Labour costs
IT arKJ equipmÈnt ￿sts
Printing. stsb.￿8ry and p05tag8
AdverDsing
Repairs aThY maintenan
Insurance
Telephone
Heat, light arKI Frf)wer
otherl gifts
staff travel
Legal and prOfe￿"on81 fees
General expenses
15,166
63,682
1,704
6,041
16,856
39,TlO
5,930
2,054
5,132
1,526
503
2.150
1,000
2,034
374
1,055
2,320
1,352
442
1,701
3.019
249
104.512
Share of ￿veMan￿ ￿ts[See Thjte 61
105.112
85.600
Support costs
Support Go¥eman¢e
costs
2023
2022
Aco)untsw arKI IrbJepeTh1&rt Examination
Analysed betsv
Charrta￿e 8(XMts"es
Governan￿ cots indth payments to the ir¥jep￿￿ examiner of £flXI.
The trustees all give treety 11)w'r time and ex￿rtsse WTthoLrt any fonn of remuneralw OT Other banefft in cash
or kind 12022 - £nill. Expenses paid to thè trustees in the year totslkd £4412022 - £6851. These expenses
were for 1 trustees and we lor Ihe feimtrtjrsernent oftravd expenses.
11

EMMAUS BIBLE SCHOOL UK
NOTE S TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2023
Employeea
The average monthty number of em￿oYeeS duriThJ the ￿ wa8..
2023
Number
2022
Nurnber
Total
Employment ¢06ts
2023
2022
es and salaries
Other pen￿￿ cosis
4,351
105
4,456
There here no an￿oYeeS whose anrwjal remuneration was moTe than £60.(£¥J.
Unrnstrlet•d unrestn.cted
nds
2023
2022
Rental seThice charyes
Renial maintenano expenses
816
2,274
5,056
5.920
10 Taxation
The tharrty is eX￿npt from tax on aThY gwns falirrfJ wlhin 8ecbon 505 ol the Taxes Ad 1988 or 8ection
252 ofthe Taxth"(ml Chargeat4e GainsAct 1992 to Ihe exiwtt that these are aF¥ll￿ to rts charita￿e objects.
12-

EMMAUS BIBLE SCHOOL UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2023
11 Tanglblg flx•d a580ts
FraAhohJ Fthrets and
and bulldin
rrttings
Tgtsl
Cost
At 1 Marth 2￿
176,CO)
52.530
228,530
Al 28 February 2023
176.LXXI
228.530
Dopreclatlon #nd Impalmwrt
At 1 M8rch 2022
52,530
52.530
At 28 FetNuary 2023
52.530
Canylng amount
At 28 February 2023
176.IMI
176,000
At 28 February 2022
176,(￿1
176,CKIO
12 Stoe
2023
2022
Raw materials ￿￿￿maLleS
7,760
7,403
13 Debtorn
2023
2022
Amounts lallin9 due *lthln one year.
Other debtors
301
2023
2022
Amounts falllng aft•r more than on• y•ar.
Total debtors
301
14 Relat•d party trdn8aetlon¥
13-