2022-03-31-accounts - Back On Track Manchester Ltd

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PAGE NO.	CONTENTS
1-8	Report of the Board of	Management
9-12	Auditors Report
	Balance Sheet
14	Statement of Financial	Activities
	Statement ofCash Flows
16-28	Notes to the Accounts

						Total
			Unrestricted	Restricted	Total Funds	Funds
		Notes	Funds 2022	Funds 2022	2022	2021
			F
INCOME FROM:
Donations &Legacies			71,828		71,828	57,208
Charitable Activities			275,234	405,527	680,761	820,044
Other Trading Activities			26,521		26,521	25,098
Investment Income			1,121		1,121	759
Other Income			4,694		4,694	1,995
TOTAL INCOMING	RESOURCES		379,398	405,527	784925	905 104
EXPENDITURE ON
Raising Funds			32,240		32,240	25,334
Charitable activities			379,971	418,202	798,173	803,466
TOTAL			412,211	418,202	830,413	828,800
NET INCOME (EXPENDITURE)			(32,813)	(12,675)	(45,488)	76,304
Transfers between	funds	18	576	(576)
NET MOVEMENT	IN FUNDS		(32,237)	(13,251)	(45,488)	76,304
RECONCILIATION	OF FUNDS
Total funds brought	forward		258,327	53,741	312,068	235,764
TOTAL FUNDS CARRIED FORWARD		18	226,090	40,490	266580	3'I2 068

Reconciliation ofnet mov	e	men	t	In funds to ne	t cash flow fr	om operating activities
						2022f	2021f
Net movement in funds						(45,488)	76,304
Add back depreciation						20,982	23,344
Less profit on sale ofassets						(2,376)
Deduct investment income						(1,121)	(759)
Decrease/(increase) In debtors increase/(decrease) In creditors						(11,686) ~66,039	(51,628) 115,047
Net cash used In operating		activities				95,728	162,308
Cash flows from Investment		activities:
Interest						1,121	759
Purchase offixed assets							(26,586)
Sale ofFixed Assets						2,952
Net cash provided by investing			activltlies			4,073	(25,827)
Increase/(decrease) in cash		and	cash equivalents		during	(91,655)	136,481
the year
Cash and cash equivalents	brought			forward		347,591	211,110
Cash and cash equivalents		can1ed forward				255,936	347,591

NET INCOMING RESOURCES FOR THE YEAR	NET INCOMING RESOURCES FOR THE YEAR	NET INCOMING RESOURCES FOR THE YEAR	NET INCOMING RESOURCES FOR THE YEAR
					2022	2021
This is stated		after charging:			E	E
Depreciation					20,982	23,344
Audit Fees					3,840	3,880
				Unrestricted	Restricted	Total 2022
DONATIONS		&LEGACIES			E	f
Donations	8 Gift Aid			45,654		45,654
The Robert	McAlpine		Foundation	10,000		10,000
Swan Kitchens		CIC		16,174		16,174
				71,828		71,828
Previous Year				Unrestricted	Resbicted	Total 2021
				f	E	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		5'7,208

INCOME FROM CHARITABLE	ACTIVITIES	ACTIVITIES			Unrestricted	Restricted	Total 2022
					F	E
Manchester Adult Education Service NLDC					159,302		159,302
HMRC CJRS						28,404	28,404
Lloyds Bank Foundation						8,333	8,333
North West Probation Trusts - ESF/NOMS					48,812		48,812
Changing Futures						10,534	10,534
Our Manchester					26,500		26,500
GM Probation ( E2,841 deferred)						7,081	7,081
Big Lottery Reaching Communities						121,409	121,409
(f22,652 released, F19,965deferred)
Inspiring Change Manchester - Big Lottery						99,530	99,530
The Grand Trust (212,810released, K42,		190d	eferred)			12,810	12,810
Woodland Futures (Community	Forest)					3,578	3,578
The Albert Gubay Charitable Foundation		(F10,1		86 rel'd)		10,186	10,186
Just Life(f3,951 deferred)						1,317	1,317
WEA						23,165	23,165
MCC Work Club						7,555	7,555
Garlield Weston Foundation						40,000	40,000
Henry Smith Charity (f10,000 deferred)						10,000	10,000
GMCVO (E6,402 deferred)						6,019	6,019
MMU Construction Project (f723 deferred)						1,269	1,269
Edward Gostling Foundation						5,000	5,000
CRH Charitable Trust						5,000	5,000
Birmingham City Council						2,116	2,116
Salford CVS						1,966	1,966
ARC Hospitality ( 81,117deferred) Society ofthe Holy Child Jesus					10,000	255	255 10,000
Schroder Charitable Trust					5,000		5,000
WO Street Charitable Foundation					5,000		5,000
Albert Hunt					5,000		5,000
Manchester Health &Wellbeing					5,000		5,000
Other grants under P5,000					10,620		10,620
					275,234	405,527	680,761

Previous Year:
INCOME FROM CHARITABLE		ACTIVITIES			Unrestricted	Restricted	Total 2021
							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
(F12,773released,	622,652		deferred)
Inspiring Change Manchester-		Big Lottery				77,617	77,617
The Grand Trust (817,160released, 255,000 deferred)						17,160	17,160
Woodland Futures (Community		Forest)				771	771
The Albert Gubay Charitable	Foundation			(210,186def'd)		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 (K6,500released) Manchester City Council Discretionary			Fund		6,500 10,000-		6,500 10,000
Other grants under E5,000					5,800		5,800
					293,275	526769	820 044

		Unrestricted	Restricted	2022	Unrestricted	Restricted	2021
		f	E
Cafd		12,495		12,495	1,734		1,734
Training		2,808		2,808
Room Hire		710		710
Staff Secondment		2,608		2,608	4,559		4,559
Subsidiary:
Room Hire		4,275		4,275	6,225		6,225
Management	Charge	3,390		3,390	8,475		8,475
Web Design					4,000		4,000
Use ofVehicle		235		235	105		105
		26,521		26,521	25,098		25,098
						2022	2021
INVESTMENT RECEIVABLE						F
Bank Interest	Receivable					1,121	759
OTHER INCOME		Unrestricted	Restricted		Unrestricted	Restricted	2021
			E				F
Student Placements					1,830		1,830
Profit on sale	ofassets	2,376		2,376
Development	Work	510		510
Miscellaneous		1,808		1,808	165		165
		4,694		4,694	1 995		1,995

EXPENDITURE ON RAISING FUNDS		Cafh 8
		Catering
	Core	Skills	Total 2022	Total 2021
Wages 8 Salaries	16,432		16,432	15,876
Cafb 8 catering stock costs		8,710	8,710	1,237
Rent 8 Service Charge	3,396		3,396	6,135
Cleaning Materials		1,237	1,237	310
Repairs 6Renewals		488	488	72
Depreciation		47	47	47
Support Costs		211	211	61
Market Stall Fees		124	124	19
Bad Debts				18
Fund raising Costs	294		294	256
Statf Travel		99	99
Training		457	457
Vehicle Costs		745	745	1,207
Volunteer Costs				96
	20,122	12118	32,240	25,334
Restricted
Unrestricted			32240	25,334
Total			32,240	25 334

EXPENDITURE ON	CHARITAB	LE ACT	MTIES	Ca% &
				Catering	Education 8
				Skillsf	Training	Total 2022
Employment Costs			Staff Time	13,627	532,404	546,031
Recruitment &DBSChecks			Stair Time		1,070	1,070
Vaccinations			Staff Time		135	135
External Specialist Staffing			Staff 7lme		2,200	2,200
Rent 8 Service Charge			Fkor Area		64,515	64,515
Storage, Transport	& Removal	Costs	FloorArea		1 332	1,332
Rates 8 Water			FloorAres		230	230
Light & Heat			Floor Area		16,706	16,706
Repairs 8 Renewals			FloorArea		2,606	2,606
Cleaning			Floor Area		1,607	1,607
Telephone			ByProject		3,923	3,923
Travelling Expenses			By Project		733	733
Volunteer Expenses			By Project		6,204	6,204
Student Expenses			By Project		11,015	11,015
Training			ByProject		3,113	3,113
Course Materials &	Accreditation	Costs	By Project		5,033	5,033
Service User Welfare			ByProject		21,068	21,068
Service User Equipment			ByPmject		3,831	3,831
Canteen Expenses			ByProject		100	100
Support Costs					95,584	95,584
Governance Costs					11,137	11,137
				13,627	784,546	798,173
Restricted				13,627	404,575	418,202
Unrestricted					379,971	379,971
Total				13,627	784,546	798,173
Previous Year				E	E	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 8 Water			Floor Area		147	147
Light 8 Heat			Floor Ares		11,699	11,699
Repairs &Renewals			FkorArea		1,817	1,817
Cleaning			Floor Ares		3,950	3,950
Telephone			ByProject		5,006	5,006
Travelling Expenses			By ProJect		237	237
Volunteer Expenses			ByProject		1,172	1,172
Student Expenses			ByProject		1,851	1,851
Training			By Project		595	595
Covid Response - food and catering			ByProject	1,010		1,010
Course Materials 8 Accreditation		Costs	ByProject		5,481	5,481
Training Room Hire			By Project		5,780	5,780
Service User Welfare			ByProject		13,715	13,715
Canteen Expenses			ByProject		21	21
Vehicle Expenses			ByProject		294	294
Support Costs					103,786	103,786
Governance Costs					11,414	11,414
				41,193	762273	803,466
Restricted				41,193	479,633	520,826
Unrestricted					282,640	282,640
Total				41,193	762,273	803,466

						Governance
				Support	Costs	Costs	Total 2022
						F
Management	&Admin Salaries		Staff Time		51,254	5,695	56,949
Computer Costs			Direct		10,588		10,588
Subscriptions			Direct		203		203
Minor Equipment			Direct		458		458
Printing, Post	and Stationery		Direct		3,225		3,225
Book4eeping			Direct		3,360		3,360
Payroll Costs			Direct		2,685		2,685
Legal &Professional		Fees	Direct		26		26
HR Costs			Direct		313		313
Insurance			Direct		1,710		1,710
Sundry			Direct Governance		827		827
Depreciation			Direct		20,935		20,935
Audit &Accountancy			Governance			4,830	4,830
Bank Charges	8 Interest					612	612
TOTAL					95,584	11,137	106,721
Restricted Funds					65,300	5,720	71,020
Unrestricted Funds					30,284	5,417	35,701
Total					95,584	11,137	106,721
						Governance
Previous Year				Support	Costs	Costs	Total 2021
						K
Management	8 Admin Salaries		Stair Time		49,238	5,473	54,711
Computer Costs			Direct		12,859		12,859
Subscriptions			Direct		290		290
Minor Equipment			Direct		2,771		2,771
Printing, Post	and Stationery		Direct		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 Governance		346		346
Insurance			Direct		1,838		1,838
Sundry					616		616
Depreciation			Direct		23,297		23,297
Audit &Accountancy			Governance			5,070	5,070
Bank Charges	8 Interest					871	871
TOTAL				103,786		11414	115,200
Restricted Funds					68,838	5,546	74,384
Unrestricted Funds					34,948	5,868	40,816
Total				103,786		11,414	115,200

The total	future lease payments under	non-cancellable
operating	leases are:		Land and
		Equipment	Buildings	Total
		2022	2022	2022	2021
Within one year		1,625	71,112	72,737	61,335
Between	2 - 5years	6,093	331,830	337,923	383,843
After 5years					20,055
		7718	402;942	410,660	465233