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EMMAUS CORNWALL

Registered Number
07926408
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

EMMAUS CORNWALL
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

HEAP, Michael
JAMES, Michelle Elizabeth
PAGE, Pamela Gladys
TATAM, Joanne Alexander
TATAM, Robin Leslie
TREWELLA, Susan

Registered Address

4 Valletort Terrace
Wilton Road
Plymouth
PL1 5PT

Registered Number

07926408 (England and Wales)
EMMAUS CORNWALL
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets333,58237,313
33,58237,313
Current assets
Stocks8,000-
Cash at bank and on hand88,457106,936
96,457106,936
Creditors amounts falling due within one year(1,519)-
Net current assets (liabilities)94,938106,936
Total assets less current liabilities128,520144,249
Net assets128,520144,249
Capital and reserves
Profit and loss account128,520144,249
Reserves128,520144,249
The financial statements were approved and authorised for issue by the Board of Directors on 11 July 2025, and are signed on its behalf by:
TATAM, Robin Leslie
Director
Registered Company No. 07926408
EMMAUS CORNWALL
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities. These financial statements represent a change in accounting framework from FRS 105 (applicable to the prior period ended 30 June 2023) to FRS 102 Section 1A. While the prior period was prepared under FRS 105, the impact of the transition to FRS 102 Section 1A and the correction of previously unrecognised depreciation in the prior period has been assessed and determined to be immaterial. Therefore, comparative information for the year ended 30 June 2023 has not been restated.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Plant & Machinery 5 - 20 years In the prior period, depreciation was not consistently applied to all fixed assets. The effect of this on the current period's financial statements has been considered and is deemed immaterial.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year10
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 2337,313
Additions12,153
Disposals(7,488)
At 30 June 2441,978
Depreciation and impairment
Charge for year8,396
At 30 June 248,396
Net book value
At 30 June 2433,582
At 30 June 2337,313
4.Events after reporting date
Subsequent to the balance sheet date of 30 June 2024, the Trustees have initiated discussions regarding the future operations of the charity. It is currently anticipated that the charity may cease its activities at the current site by the end of its lease on 23 September 2026. At that time, it is the Trustees' intention to transfer the charity's remaining tangible fixed assets free of charge to another appropriate charitable organisation. This event is considered a non-adjusting event for the financial statements for the year ended 30 June 2024, as the conditions indicating cessation were not certain at the balance sheet date. The financial implications of this future event will be reflected in subsequent financial periods.