2021-03-31-accounts - Back On Track Manchester Ltd

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PAGE NO.	CONTENTS
1-8	Report ofthe Board of	Management
9-12	Auditors Report
13	Statement of Financial	Activities
14	Balance Sheet
15	Statement ofCash Flows
16-27	Notes to the Accounts

						Total
			Unrestricted	Restricted	Total Funds	Funds
		Notes	Funds 2021	Funds 2021	2021	2020
			8	6	8	6
INCOME FROM:
Donations &Legacies			57,208		57,208	69,255
Charitable Activities			293,275	526,769	820,044	759,208
Other Trading Activities			25,098		25,098	96,114
Investment Income			759		759	987
Other Income			1,995		1,995	1,400
TOTAL INCOMING	RESOURCES		378,335	526,769	905,104	926,964
EXPENDITURE ON
Raising Funds			25,334		25,334	85,877
Chaditable activities			282,640	520,826	803,466	820,474
TOTAL			307,974	520 826	828,800	906351
NET INCOME (EXPENDITURE)			70,361	5,943	76,304	20,613
Transfers between	funds	18
NET MOVEMENT IN FUNDS			70,361	5,943	76,304	20,613
RECONCILIATION	OF FUNDS
Total funds brought	forward		187,966	47,798	235,764	215,151
TOTAL FUNDS CARRIED FORWARD		18	258,327	53741	312,068	235764

Reconciliation ofnet mov	e	men	t	in funds to ne	t cash flow from	operating activities
						2021	2020
						6	5
Net movement in funds						76,304	20,613
Add back depreciation						23,344	20,166
Deduct investment income						(759)	(987)
Decrease/(increase) in stock							300
Decrease/(increase) in debtors Increase/(decrease) in creditors						(51,628) 115,047	21,271 ~23.5333
Net cash used in operating		activities				162,308	37,830
Cash flows from investment		activities:
Interest						759	987
Purchase offixed assets						(26,586)	(34,410)
Net cash provided by Investing			activities			(25,827)	(33,423)
Increase/(decrease) in cash	and		cash equivalents		during	136,481	4,407
the year
Cash and cash equivalents	brought			forward		211,110	206,703
Cash and cash equivalents		carried forward				347,591	211,110

					2021	2020
This is stated	after charging:					6
Depreciation					23,344	20,166
Audit Fees					3880	3600
				Unrestricted	Restricted	'Total 2021
DONATIONS	&	LEGACIES		8	6	E
Donations 8 Gift		Aid		26,058		26,058
The Robert McAlpine			Foundation	10,000		10,000
Mike Joyce				21,150		21,150
				57,208		57,208
Previous Year				Unrestricted	Restricted	Total 2020
						E
Donations & Gift		Aid		32,987		32,987
The Robert McAlpine			Foundation	10,000		10,000
Zochonis Charitable			Trust	6,000		6,000
The Co-operative		(CAF)		7,418		7,418
Peter Cruddas	Foundation			5,000		5,000
CEO Sleepout	Donations			7,850		7,850
				69,255		69,255

INCOME FROM CHARITABLE ACTIVITIES	INCOME FROM CHARITABLE ACTIVITIES	INCOME FROM CHARITABLE ACTIVITIES	INCOME FROM CHARITABLE ACTIVITIES	Unrestricted	Restricted	Total 2021
				f	F	f
Manchester Adult Education		Service NLDC		162,714		162,714
HMRC CJRS					105,931	105,931
Lloyds Bank Foundation					25,000	25,000
North West Probation Trusts - ESF/NOMS				46,041		46,041
Achieve Development Fund					71,167	71,167
Our Manchester				20,000		20,000
Tudor Trust		.(810,417released)			10,417	10,417
Big Lottery Reaching Communities					125,362	125,362
(f12,773 released,		f22,652 deferred)
Inspiring Change Manchester - Big Lottery					77,617	77,617
The Grand Trust (f17,160	released, f55,000deferred)				17,160	17,160
Woodland Futures (Community Forest)					771	771
The Albert Gubay Charitable		Foundation	(f10,186defd)		19,814	19,814
Charities Aid Foundation				10,000		10,000
WEA					26,530	26,530
MCC Work Club					7,000	7,000
Gr. Manchester Combined	Authorities				40,000	40,000
Newby Trust				15,000		15,000
Edward Holt Trust				7,220		7,220
Edward Gostling Foundation				5,000		5,000
Evans Cornish Foundation				5,000		5,000
Lord Mayors Fund (f6,500		released)		6,500		6,500
Manchester City Council Discretionary Fund Other grants under f5,000				10,000 5,800		10,000 5,800
				293275	526769	820,044
INCOME FROM CHARITABLE ACTIVITIES				Unrestricted f	Restricted f	Total 2020 f
Manchester Adult Education		Service NLDC		160,699		160,699
Esmee Fairbaim Foundation					13,333	13,333
Lloyds Bank Foundation					25,000	25,000
North West Probation Trusts		—ESF/NOMS		49,762		49,762
Achieve Development Fund					90,274	90,274
Our Manchester				20,000		20,000
Tudor Trust	(f10,417deferred)				25,000	25,000
Big Lottery Reaching Comms. (f12,773 deferred)					154,218	154,218
Inspiring Change Manchester- Big Lottery					78,549	78,549
The Grand Trust	(f17,160deferred)				60,893	60,893
Woodland Futures (Community Forest)					5,184	5,184
The Albert Gubay Charitable		Foundation			30,000	30,000
Peter Kershaw Trust				3,000-		3,000
WEA					11,658	11,658
MCC Work Club					6,000	6,000
Tesco	(f1,928 deferred)				2,892	2,892
Newby Trust				10,000		10,000
CRH Charitable Trust dolls Lewis	(f",866 relcasr.-d)				5,000 5,7GG	5,000 5,7GC
Other grants under F5,000				1,980		1,980
				245,441	513,767	759,208

5	INCOME FROM	OTHER TRADING ACTIV	OTHER TRADING ACTIV	OTHER TRADING ACTIV	ITIES
		Unrestricted f			Restricted f	2021f	Unrestricted f.	Restricted	2020
	Cafd		1,734			1,734	22,875		22,875
	Catering Services						69,950		69,950
	Room Hire						2,689		2,689
	Staff Secondment		4,559			4,559
	Subsidiary:
	Room Hire		6,225			6,225	600		600
	Management Charge		8,475			8,475
	Web Design		4,000			4,000
	vUse ofVehicle			105		105
			25	098		25,098	96,114		96 114
6	INVESTMENT RECEIVABLE							2021f	2020f
	l3ank Interest Receivable							759	987
7	OTHER INCOME	Unrestricted 6			Restricted f	2021 f	Unrestdcted f.	Restricted f	2020f
	Student Placements		1,830			1,830	1,400		1,400
	Miscellaneous			165		165
			1,995			1,995	1,400		1,400
8	EXPENDITURE ON RAISING		FUNDS				Cafe &
							Catering
						Core	Skills f	Total 2021 f	Total 2020 f
	Wages &Salaries					15,876		15,876	42,705
	Cafe &catering stock costs						1,237	1,237	29,192
	Rent &Service Charge					5,235	900	6,135
	Heat &Light								4,165
	Cleaning Matedials						310	310	1,392
	Repairs &Renewals						72	72	340
	Depreciation						47	47	47
	Course Materials	& Events							256
	Support Costs						61	61	1,184
	Market Stall Fees						19	19	335
	Bad Debts						18	18
	Fundraising Costs					256		256	216
	Staff Travel								539
	Training								149
	Service User Travel								3,141
	Vehicle Costs						1,207	1,207	2,202
	Volunteer Costs						96	96	14
						21,367	3,967	25,334	85,877
	Restricted
	Unrestricted							25,334	85,877
	Total							25,334	85,877

EXPENDITURE	ON CHARITABLE ACTIVITIES	ON CHARITABLE ACTIVITIES	ON CHARITABLE ACTIVITIES	Cafe &
				Catering	Education &
				Skillsf	6 Training	Total 2021
Employment Costs			Staff Time	40,183	536,850	577,033
Vaccinations			Staff Time		142	142
External Staffing			Staff Time		1,845	1,845
Rent &Service Charge			Floor Area		55,222	55,222
Storage			Floor Area		1,249	1,249
Rates &Water			Flaor Area		147	147
Light & Heat			Floor Area		11,699	11,699
Repairs &Renewals			Floor Area		1,817	1,817
Cleaning			FloorArea		3,950	3,950
Telephone			By Project		5,006	5,006
Travelling Expenses			ByProject		237	237
Volunteer Expenses			ByProject		1,172	1,172
Student Expenses			ByProject		1,851	1,851
Training			Bi'Project		595	595
Covid Response	- food and catering		Bi Project	1,010		1,010
Course Materials	&Accreditation	Costs	By Project		5,481	5,481
Training Room Hire			By Project		5,780	5,780
Service User Welfare			By Project		13,715	13,715
Canteen Expenses			By Project		21	21
Vehicle Expenses			By Protect		294	294
Support Costs					103,786	103,786
Governance Costs					11,414	11414
				41,193	762,273	803,466
Restricted				41,193	479,633	520,826
Unrestricted					282,640	282,640
Total				41,193	762,273	803,466
Previous Year						Total 2020
				6	6
Employment Costs			Staff Time	25,000	547,118	572,118
Recruitment			Staff Time		595	595
External Staffing			Staff Time		870	870
Rent &Service Charge			Floor Area		66,184	66,184
Rates &Water			Floor Area		3,087	3,087
Light & Heat			Floor Area		13,690	13,690
Repairs & Renewals			Floor Area		3,568	3,568
Cleaning			Floor Area		1,501	1,501
Telephone			By Project		5,412	5,412
Travelling Expenses			By Prelect		1,347	1,347
Volunteer Expenses			By Project		9,837	9,837
Student Expenses			By Project		16,584	16,584
Training			ByProject		2,527	2,527
Course Materials	&Accreditation	Costs	By Project		12,412	12,412
Service User Welfare			By Project		2,550	2,550
Canteen Expenses			By Project		479	479
Vehicle Expenses			By Protect		834	834
Hosting Events			BlrProtect		110	110
Support Costs					95,851	95,851
Governance Cosis					10,91i8	10,918
				25,000	795,474	820,474
Restricted				25,000	471,300	496,300
Unrestricted					324,174	324,174
Total				25,000	795,474	820474

ALLOCATIO		OF G	OVERNANCE	AND	SUPPORT COSTS
								Governance
						SUpport	Costs	Costs	Total 2021
							6
Management		&Admin Salaries			Stair Time		49,238	5,473	54,711
Computer Costs					DlfeCt		12,859		12,859
Subscriiptions					Direct		290		290
Minor Equipment					Dlr9Ct		2,771		2,771
Printing, Post		and Stationery			Dil'9ct		5,586		5,586
Book-keeping					Direct		4,116		4,116
Payroll Costs					Direct		2,816		2,816
Legal 8 Professional			Fees		Direct		13		13
HR Costs					Direct		346		346
Insurance					Direct		1,838		1,838
Sundry					Direct		616		616
Depreciation					Direct		23,297		23,297
Audit &Accountancy					Governance			5,070	5,070
Bank Charges		& Interest			Governance			871	871
TOTAL						103,786		11,414	115200
Restricted Funds							68,838	5,546	90,359
Unrestricted	Funds						34,948	5,868	24,841
Total						103786		11,414	115200
								Governance
Previous Year						Sopport	Costs	Costs	Total 2020
						F
Management		&Admin	Salaries		Start Time		49,259	5,473	54,732
Computer Costs					Direct		8,534		8,534
Subscriptions					Dil 9Ct		553		553
Minor Equipment					Direct		1,112		1,112
Printing, Post		and Stationery			Direct		4,955		4,955
Book-keeping					Direct		3,732		3,732
Payroll Costs				i	Direct		2,370		2,370
Legal & Professional			Fees		Dlr9Ct		1,800		1,800
HR Costs					Direct		307		307
Insurance					Direct		2,417		2,417
Sundry					Direct		693		693
Depreciation					Direct		20,119		20,119
Audit &Accountancy					Governance			4,679	4,679
Bank Charges		& Interest			Governance			766	766
TOTAL							95,851	10,918	106769
Restricted							75,302	6,626	81,928
Unrestricted							20,549	4,292	24,841
Total							95,851	10,918	106,769


FIXEDASSETS		Leasehold	Plant &
COST		Improvements	Equipment f	Totalf
At 1 April 2020		139,140	57,022	196,162
Additions		14,030	12,556	26,586
Disposals
At 31 March 2021		153,170	69,578	222,748
DEPRECIATION		f	f
At 1 April2020		78,181	38,897	117,078
Provided in the year		12,306	11,038	23,344
Disposals
At 31 March 2021		90,487	49,935	140,422
NET BOOK VALUE
At 31 March 2021		62,683	19643	82326
At 31 March 2020		60,959	18,125	79,084
STOCK			2021	2020
			6	f
At lower ofcost and net realisable	value		200	200
DEBTORS &PREPAYMENTS			2021f	2020f
Trade Debtors			4,788	33,558
Amounts due from Group Undertakings			20,011
Accrued income			27,751	1,838
Prepayrnents			37,394	2,920
			89,944	38,316
Restricted			23,611	4,606
Unrestricted			66,333	33,710
			89,944	38,316

16	CREDITORS: AMOUNTS	CREDITORS: AMOUNTS	CREDITORS: AMOUNTS		FALLING DUE WITHIN	FALLING DUE WITHIN	FALLING DUE WITHIN	FALLING DUE WITHIN	ONE	YEAR			2021	2020
													8	8
	Trade Creditors												23,118	3,569
	Social Security and Other			Taxes									13,166	13,258
	Amounts Owing to Group			Undertakings										7,534
	Accruals												12,561	10,014
	Deferred Income												159,148	58,571
													207993	92 946
	Restricted												156,147	58,726
	Unrestricted												51,846	34,220
													207993	92 946
17	DEFERRED INCOME
	Deferred income	comprises			grants		in advance.
													2021 8	2020f
	Balance as at 1st	April											58,571	84,369
	Amount released	to income			earned		fran) charitable		activities				(55,803)	(84,369)
	Amount deferred	in year											156,380	58,571
	Balance at 31st March												159,148	58,571
18	ANALYSIS OF CHARITABLE					FUNDS		Balance at						Balance at
								01-Apr-20		Incoming	Transfers		Outgoing	31-Mar-21
	Restricted Revenue:							8		8				8
	Lloyds Bank Foundation									25,000			(25,000)
	Inspiring Change	Mcr -	Big		Lottery FL					69,700			(69,700)
	Inspiring Change	Mcr -	Flexible			Fund				7,917			(7,917)
	Big Lottery - Reaching		Communities							125,361			(125,361)
	Gr.Manchester Combined			Authorities						40,000	(22,044	)	(17,956)
	Grand Trust									17,160			(17,160)
	Achieve Development Fund							3,617		71,167			(73,719)	1,065
	Tudor Trust									10,417			(10,417)
	CRH Charitable Trust							4,189					(4,189)
	The Albert Gubay	Charitable			Foundation					19,814			(19,814)
	Woodland Futures	(Community				Forest)			(347)	771			(424)
	WEA								(394)	26,531			(26,137)
	MCC- Work Club									7,000			(7,000)
	HMRC CJRS									105,931			(105,931)
	Capital:
	Inspiring Change - Capital								899				(899)
	Big Lottery - Reaching		Communities-
	Building	Capabilities						4,148					(2,518)	1,630
	Gr.Manchester Combined			Authorities							22,044			22,044
	The Grand Trust							35	686				6,684)	29,002
								47,798		526,769			520,826)	53,741
	Unrestricted:
	General Funds							150,840		378,335	(959)		(299,490)	228,726
	Designated Capital	Funds						37,126			959		(8,484	29,601
								187,966		378,335			(307,974)	258,327
								235,764		905,104			828,800	312,068