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# EMMAUS OXFORD

## Company limited by guarantee

## Company Registration Number:
03422350 (England and Wales)

## Unaudited statutory accounts for the year ended 31 August 2025

## Period of accounts

## Start date: 1 September 2024

## End date: 31 August 2025

# EMMAUS OXFORD

## Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# EMMAUS OXFORD

Directors' report period ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Principal activities of the company

The charity's objects are the alleviation of poverty and hardship, and distress arising therefrom, for those in need, without distinction. The principal aim of the organisation is to provide accommodation, support, learning and development and work activity for homeless persons, and to achieve the financial sustainability necessary to underpin this by increasing trading revenues and trading surpluses to support this Emmaus Community in Oxford. The charity has also received much-needed donations in support of the Community. Continuing contributions in the form of housing benefit and donations will be required in addition to the trading income.

Political and charitable donations

Emmaus Oxford is registered with the Fundraising Regulator and complies with their Code of Fundraising Practice. The charity received no complaints about its fundraising this year. All fundraising campaigns were run by one member of staff directly employed by Emmaus Oxford using communications by direct mail, email and social media. Emmaus Oxford is signed up to the Fundraising Preference Service, but this year received no requests from this service. Emmaus Oxford continues to apply its supporters’ privacy policy and its ethical fundraising policy to maintain high standards in our fundraising. Both are available on the website. The ethical fundraising policy describes the steps it takes if offered a donation from someone who is potentially vulnerable and gives details on how to make a complaint about our fundraising. The privacy policy for supporters contains details on the steps the charity takes to protect supporters’ data.

Additional information

Emmaus Oxford continues to focus on developing the Community, specifically helping Companions develop the skills and experience necessary to “move on” from the Community and operate outside the Community, and ensuring that the organisation has a sound basis for the long term. The Community can support 28 Companions, with homeless people recruited when vacancies arise; we are continuing to expand and have started the development of two further properties next to the Community at 167 and 169 Oxford Road; these will be used as a transitional facility for Companions seeking more independent living as the plan to ‘move on’ in the near future. Overall, we hope to add a further 12 places to the Community over the next 12 months. Key Companion outcomes were: 9 Companions positively moved on (30%) 5 Companions moved into employment Average length of stay was 2.5 years (a reduction from 2024 (2.75 years)) On a more personal level, we look to provide Companions with a safe and stable place to live, a place with a common purpose, and a place where Companions can rebuild their confidence, self-respect, and skills to enable them to rejoin the wider community. This included: Delivering over 70 Training courses through our L&D programme Helping 240 households through our Resettlement Support Fund Supporting the local community with our Thursday night rough sleeper Drop-in Sessions which supports on average 50 people a month with hot food, tents and sleeping bags

Directors

The directors shown below have held office during the whole of the period from
1 September 2024 to 31 August 2025

Andrew Morgan Giles
David Maitland
Abigail Louise Hipkin
Barry Peter Maloney
Christopher Mark O'Sullivan
Dr Nicholas Rose
Emma McKay

The director shown below has held office during the period of
1 September 2024 to 8 October 2024

Amanda Clark

Secretary David Maitland

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
4 March 2026

And signed on behalf of the board by:
Name: Andrew Morgan Giles
Status: Director

# EMMAUS OXFORD

## Profit And Loss Account

for the Period Ended 31 August 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 1,187,867 | 1,295,624
Cost of sales: | ( 1,101,542 ) | ( 1,078,477 )
Gross profit(or loss): | 86,325 | 217,147
Distribution costs: | ( 3,558 ) | ( 3,103 )
Administrative expenses: | ( 68,027 ) | ( 74,864 )
Operating profit(or loss): | 14,740 | 139,180
Interest receivable and similar income: | 20,769 | 46,666
Profit(or loss) before tax: | 35,509 | 185,846
Profit(or loss) for the financial year: | 35,509 | 185,846

# EMMAUS OXFORD

## Balance sheet

As at 31 August 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 1,266,882 | 1,256,918
Investments: | 4 | 499,614 | 478,845
Total fixed assets: |  | 1,766,496 | 1,735,763
Current assets
Debtors: | 5 | 97,962 | 64,780
Cash at bank and in hand: |  | 931,847 | 978,617
Total current assets: |  | 1,029,809 | 1,043,397
Creditors: amounts falling due within one year: | 6 | ( 69,051 ) | ( 87,416 )
Net current assets (liabilities): |  | 960,758 | 955,981
Total assets less current liabilities: |  | 2,727,254 | 2,691,744
Total net assets (liabilities): |  | 2,727,254 | 2,691,744
Members' funds
Profit and loss account: |  | 2,727,254 | 2,691,744
Total members' funds: |  | 2,727,254 | 2,691,744

The notes form part of these financial statements

# EMMAUS OXFORD

## Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 4 March 2026
and signed on behalf of the board by:

Name: Andrew Morgan Giles
Status: Director

The notes form part of these financial statements

# EMMAUS OXFORD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  Incoming resources represent the total income receivable during the year comprising sales from the second-hand furniture store, housing benefit for companions living in the Emmaus Community in Oxford, grants, donations and gifts, investment income and gifts in kind. All incoming resources are recognised at the point of receipt of monies except where earlier recognition is prudent, for example, investment income and monies from grants made in respect of the accounting period. Incoming resources are deferred where the conditions for receipt are not met at the end of the accounting period. Income from donated goods is recognised when those goods are sold because it is impractical to assess their value on donation.

  Tangible fixed assets depreciation policy

  Depreciation is provided to write off the cost of fixed assets over their estimated useful lives using the following rates: Freehold land and buildings - NIL Leasehold buildings - straight line - over the lifetime of the lease Fixtures, fittings and equipment - 25% straight line Motor vehicles - 20% straight line Assets are not capitalised unless the purchase cost or value assessed at acquisition is greater than £2,000. Depreciation will be provided for the leasehold superstore in Barns Road commencing in 2016-17, on a straight-line basis, £574,000 over 125 years. No depreciation has been charged on the Charity's freehold property as the residual value of the properties is higher than their cost, and therefore any depreciation charge would be immaterial. Properties are reviewed annually for impairment

  Valuation information and policy

  Fixed asset investments are initially measured at transaction price excluding transaction costs and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised as other gains or losses and are included in net income/expenditure for the year. Transaction costs are expensed as incurred.

  Other accounting policies

  Expenditure: Those costs which are directly attributable to different functions of the charity are allocated as such. The trustees apportion aggregated costs in proportions which they consider to be a fair estimate of their functional division. Support costs are allocated to the charitable activities of operating the Emmaus Community in Oxford and the second-hand furniture store, based on an estimate of time spent by the staff concerned. Creditors are recognised when the charity has a present obligation arising from a past event that will result in the transfer of funds to a third party and the amount can be measured reliably. Creditors are measured at their settlement amount. Provisions are recognised for liabilities of uncertain timing or amount when the charity has a present legal or constructive obligation as a result of a past event, it is probable that a transfer of economic benefit will be required to settle the obligation, and the amount can be estimated reliably. Provisions are measured at the best estimate of the expenditure required to settle the obligation at the balance sheet date. Debtors are recognised when the charity has an entitlement to income that is probable and can be measured reliably. These include accrued interest and housing benefit yet to be received. Debtors are measured at the amount expected to be recovered, based on the best estimate of the amount’s receivable at the balance sheet date.

# EMMAUS OXFORD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 23 | 24

# EMMAUS OXFORD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 September 2024 | 1,264,948 |  | 25,002 |  | 88,827 | 1,378,777
Additions | 26,650 |  |  |  |  | 26,650
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 August 2025 | 1,291,598 |  | 25,002 |  | 88,827 | 1,405,427
Depreciation |  |  |  |  |  |
At 1 September 2024 | 36,736 |  | 12,485 |  | 72,638 | 121,859
Charge for year | 4,592 |  | 4,172 |  | 7,922 | 16,686
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 August 2025 | 41,328 |  | 16,657 |  | 80,560 | 138,545
Net book value |  |  |  |  |  |
At 31 August 2025 | 1,250,270 |  | 8,345 |  | 8,267 | 1,266,882
At 31 August 2024 | 1,228,212 |  | 12,517 |  | 16,189 | 1,256,918

# EMMAUS OXFORD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 4. Fixed assets investments note

Emmaus Oxford has granted a leasehold interest in the property at 171 Oxford Road to Dominion Housing Group for 125 years. In return, Dominion Housing Group assisted in funding construction of the Community property on the site.

# EMMAUS OXFORD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 30,855 | 7,025
Prepayments and accrued income | 35,744 | 22,070
Other debtors | 31,363 | 35,685
Total | 97,962 | 64,780

# EMMAUS OXFORD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 6. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 45,425 | 47,766
Accruals and deferred income | 4,622 | 16,434
Other creditors | 19,004 | 23,216
Total | 69,051 | 87,416