The charity present their annual report and financial statements for the year ended 31 March 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 memorandum and articles of association, 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).

The charity have was formed on 15 March 2004. The charity's objective is to establish an Emmaus Community in Merseyside. The Charity is affiliated to the Emmaus movement in the UK.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Throughout the year April 2024 to March 2025, we provided support to 55 companions through our accommodation programme, offering tailored assistance to help them build skills, confidence, and long-term stability. Our accommodation occupancy remained above 96%, reflecting the continued rise in homelessness across the region and the increasing pressures placed on frontline support services.

A major milestone this year was the development and opening of our new community hub and coffee shop. Officially opened by Sir Terry Waite, the hub now provides a welcoming space for the local community, hosting wellbeing activities, social events and offering an accessible environment where individuals can connect, learn and seek support.

The establishment of the hub was made possible thanks to the invaluable support of our partners, including Reds10, Crash and their patrons, Galliford Try, the Albert Gubay Charitable Foundation and others. Their generosity enabled us to transform the space and install essential facilities — including replacing our outdated oven with a new commercial-grade model, now used daily for community cooking sessions, companion meals and local outreach.

The establishment of the hub was made possible thanks to the invaluable support of our partners, including Reds10, Crash and their patrons, Galliford Try, the Albert Gubay Charitable Foundation and others. Their generosity enabled us to transform the space and install essential facilities — including replacing our outdated oven with a new commercial-grade model, now used daily for community cooking sessions, companion meals and local outreach.

Our community garden continued to flourish under our Horticulture Supervisor, producing more than 150 kg of fresh, organic produce throughout the year. These fruits and vegetables supported our community kitchen, with surplus donated to local food banks — strengthening our commitment to sustainability, healthy eating and community support.

Our Sandy Road store delivered another strong year of performance, generating over £290,000 in income. Gift Aid sales contributed £57,266, with £14,316.50 directly benefitting our charitable work, an increase on the previous year. The store also played a significant role in reducing waste by diverting large quantities of furniture and household goods from landfill — supporting our environmental objectives and contributing positively to the circular economy.

Alongside the above we welcomed support from Emmaus UK environment fund in the allocation of funds that enabled us to install solar panels on our community house, furthermore saving money and helping our goal to become environmentally sustainable.

We are proud of the achievements of our companions this year. Many successfully moved into independent accommodation or secured employment, demonstrating the impact of the training, structure and encouragement provided by our programme. Their progress highlights the transformative environment we strive to create.

We remain deeply grateful to all who have supported us — individuals, community partners, corporate supporters and volunteers. Your contributions allow us to continue offering life-changing opportunities, strengthening our community and building a sustainable, hopeful future for everyone we serve.

After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

It is the policy of the charity to maintain sufficient funds to meet 3-6 months of operating costs without income. In common with many other charities the company must generate significant income from their trading activities to sustain their ongoing operations. The cash surplus held by the company at the date of signing the accounts satisfies the policy's requirement of holding sufficient cash to cover at least 6 months of operating costs.

Emmaus Merseyside is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.

The charity, 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:

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.

None of the charity has any beneficial interest in the company. All of the charity are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees report was approved by the Board of Charity.

The charity, who are also the directors of Emmaus Merseyside 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 charity 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 charity are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The charity 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.

I report to the charity on my examination of the financial statements of Emmaus Merseyside (the charity) for the year ended 31 March 2025.

As the Trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants of England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:true

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

the financial statements do not accord with those records; or

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 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 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.

Emmaus Merseyside is a private company limited by guarantee incorporated in England and Wales. Emmaus Merseyside is a registered charity and the members of the company are the Trustees. in the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

The registered office is 11th Floor, The Plaza, 100 Old Hall Street, Liverpool, L3 9QJ.

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” (“FRS 102”) 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.true

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the truecharity have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the charity continue to adopt the going concern basis of accounting in preparing the financial statements.

Unrestricted funds are available for use at the discretion of the charity 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.

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.

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

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:

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.

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).

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.

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, 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.

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.

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

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.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

In the application of the charity’s accounting policies, the charity 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.

Housing benefit

General expenses

Rent and rates

Companion Allowances

Bank charges

Repairs and renewals

Computer and telephone

Insurance

Light and heat

Printing, postage and stationery

Interest payable

Cost of sales

Advertising and promotion

Motor and travel expenses

Food

Gardening

The average monthly number of employees during the year was:

During the year, no Trustees received any remuneration or other benefits (2024: £NIL).

During the year ended 31 March 2025, no Trustee expenses have been incurred (2024: £NIL)

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

The loan is repayable in full in 2024.

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.

The Albert Hunt grant was to go towards Horticultural projects.

The Steve Morgan grant was to pay a year's salary for an employee.

The Albert Gubay Grant was towards the development of the training and community building.

The Crash grant funded the horticultural project and a new kitchen equipment

The grant from Emmaus was for new catering facilities

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.

There were no disclosable related party transactions during the year (2024 - none).