2023-03-31-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	Balance Sheet
14	Statement of Financial Activities
15	Statement ofCash Flows
16-28	Notes to the Accounts

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Mental Health		9196	ONE or more types ofdisadvantage	10096
Problematic drug/alcohol	use	5796	TWO or more types ofdisadvantage	7496
Criminal Justice		5196	THREE or more types ofdisadvantage
Homelessness		4696	FOUR types ofdisadvantage	1596

			Unrestricted	Restricted	Total Funds	Total Funds
		Notes	Funds 2023	Funds 2023	2023	2022
					2	2
INCOME FROM:
Donations &Legacies			66,387		66,387	71,828
Charitable Activities			358,751	395,196	753,947	680,761
Other Trading Activities			23,074		23,074	26,521
Investment Income			2,348		2,348	1,121
Other Income			1 911	671	2582	4694
TOTAL INCOMING	RESOURCES		452471	395867	848338	784925
EXPENDITURE ON
Raising Funds			36,868		36,868	32,240
Charitable activities			378,517	400,218	778,735	798,173
TOTAL			415385	400 218	815,603	830,413
NET INCOME (EXPENDITURE)			37,086	(4,351)	32,735	(45,488)
Transfers between	funds	18
NET IVIOVEMEM IN FUNDS			37,086	(4,351)	32,735	(45,488)
RECONCILIATION	OF FUNDS
Total funds brought	forward		226,090	40,490	266,580	312,068
TOTAL FUNDS CARRIED FORWARD		18	263 176	36 139	299,315	266,580

							2023	2022
							2	2
Net movement In funds							32,735	(45,488)
Add back depredation							21,945	20,982
Less profit on sale	ofassets							(2,376)
Deduct investment	Income						(2,348)	(1,121)
Decrease/(increase) Increase/(decrease)	In debtors In creditors						39,856 ~27 649	(11,686) ~5e539
Net cash used In	operating		activities					95728
Cash flows trom	Investment		activities:
Interest							2,348	1,121
Purchase of fixed assets							(9,547)
Sale ofFixed Assets								2 952
Net cash provided	by Investing			actMtkrs			(7,199)	4,073
Increase/(decrease)	In cash		and	cash equivalents		during	57,340	(91,655)
the year
Cash and cash equivalents		brought			forward		255,936	347,591
Cash and cash equivalents			carried forward				313276	255966

NET INCOMING RESOURCES FOR THE YEAR	NET INCOMING RESOURCES FOR THE YEAR	NET INCOMING RESOURCES FOR THE YEAR
				2023	2022
This is stated	after charging;
Depredation				21,945	20,982
Audit Fees				3850	3840
			Unrestricted	Restricted	Total 2023
DONATIONS	&LEGACIES		2	2	2
Donations & Gift Aid			56,387		56,387
The Robert McAlpine		Foundation	10,000		10,000
			66,387		66,387
Previous Year			Unrestricted	Restricted	Total 2022
			2
Donations & Gift Aid			45,654		45,654
The Robert McAlplne		Foundation	10,000		10,000
Swan Kitchens	CIC		16174		16,174
			71 828		71,828

INCOME FROM CHARITABLE ACTIVITIES	INCOME FROM CHARITABLE ACTIVITIES	INCOME FROM CHARITABLE ACTIVITIES	INCOME FROM CHARITABLE ACTIVITIES	INCOME FROM CHARITABLE ACTIVITIES	Unrestricted	Restricted	Total 2023
					2	2	2
Manchester Adult Education	Service NLDC				191,732		191,732
IRSWelfare Programme						62,511	62,511
Uoyds Bank Foundation (28,333		deferred)			18,917		18,917
North West Probation Trusts	- ESF/NOMS				49,435		49,435
Changing Futures (24,455 deferred)							44,488
Our Manchester					20,000		20,000
GM Probation						2,841	2,841
Big Lottety Reaching Communities			(28,685 deferred,			76,862	76,862
		Et9,965 released)
Lottery - Awards for All						10,000	10,000
Newby Trust						20,000	20,000
The Grand Trust						42,190	42,190
Oglesby Charitable Trust (Et	6,556		deferred)			33,648	33,648
IRSServke User Fund (29,465 defened)						535	535
Just Life (f5,812 deferred, 23,951 released)						5,281	5,281
WEA						15,219	15,219
MCC Work Club						7,330	7,330
Garfield Weston Foundation	(218,333			deferred)	21,667		21,667
Henry Smith Charity (fI0,000 deferred				and released)		40,000	40,000
GMCVO (22,467deferred, 26,402 released)						14,934	14,934
Edward Gostllng Foundation					10,000		10,000
Salford CVS - Gr Manchester	Walking			Fund		1,975	1,975
ARC Hospitality (Et,t17deferred)						1,117	1,117
Help the Homeless						2,929	2,929
GMCA - Wellbeing						9,850	9,850
Edward Holt (25,727 deferred)						1,986	1,986
Swlre Trust					15,000		15,000
Albert Hunt					5,000		5,000
AB Charitable Trust					15,000		15,000
Steels Charitable Trust					10,000		10,000
Other Social Contracts					1,000		1,000
Other grants under 25,000					1 000	1,500	2500
					368751	395196	753,947

Previous Year:
INCOME FROM CHARITABLE		ACTIVITIES					Unrestricted		Restricted	Total 2022
							2		2
Manchester Adult Education	Service			NLDC			159,302			159,302
HMRC CJRS									28,404	28,404
Uoyds 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 ( 22,841 deferred)									7,081	7,081
Big Lottery Reaching Communities									121,409	121,409
(222,652 released,	Et9,965deferred)
Inspiring Change Manchester		- Big	Lottery						99,530	99,530
The Grand Trust (F12,810released,				242,190deferred)					12,810	12,810
Woodland Futures (Community		Forest)							3,578	3,578
The Albert Gubay Charitable	Foundation					(210,186rel'd)			10,186	10,186
Just Life (23,951 deferred)									1,317	1,317
WEA									23,165	23,165
MCC Work Club									7,555	7,555
Garfield Weston Foundation									40,000	40,000
Henry Smith Charity (F10,000		deferred)							10,000	10,000
GMCVO (26,402 deferred)									6,019	6,019
MMU Construction ProJect (	2723 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 ( Et,I I7deferred)									255	255
Society of the Holy Child Jesus							10,000			10,000
Schroder Charitabkr Trust							5,000			5,000
WO Street Charitable Foundation							5,000			5,000
Albert Hunt							5,000			5,000
Manchester Health &Wegbeing							5,000			5,000
Other grants under F5,000							10	620		10620
							275	234	405 527	680761
INCOME FROM OTHER TRADING			ACTIVITIES
	Unrestricted					Restricted	2023		Unrestricted	Restricted	2022
		2				'2				2
Cate			17,879				17,879		12,495		12,495
Training				3,200			3,200		2,808		2,808
Room Hire				1,620			1,620		710			710
Staff Secondment									2,608		2,608
Consultancy &Research					375			375
Subs/diary:
Room Hire									4,275		4,275
Management Charge									3,390		3,390
Use ofVehlde									235			235
			23,074				23	074	26 521		26	521
										2023
INVESTMENT RECEIVABLE
Bank Interest Receivable										2348	1	121

OTHER INCOME	Unrestricted	Unrestricted	Restricted	2023		Unrestricted	Unrestricted	Restricted	2022
	2		2	2			2		2
Student Placements	1,260			1,260
Profit on sale of assets							2,376		2,376
Development Work							510			510
Miscellaneous		651	671	1	322		1 808		1	808
	1	911	671	2,582			4694		4	694
EXPENDITURE ON RAISING FUNDS						Oaf&	&
						Catering
				Core		Skills		Total 2023	Total 2022
							2	2	f
Wages &Salaries				19,272				19,272	16,432
Caf0 &catering stock costs							10,705	10,705	8,710
Rent &Service Charge				3,797				3,797	3,396
Cleaning Materials							1,455	1,455	1,237
Repairs & Renewals							222	222		488
Depreciation										47
Support Costs							265	265		211
Market Stall Fees							46	46		124
Sad Debts					64		65	129
Fundralsing Costs					310			310		294
Staff Travel										99
Training							667	667		457
Vehicle Costs										745
							13425	36868	32	240
Restricted
Unrestricted								36868	32	240
Total								36868	32	240


EXPENDITURE ON	CHARITAB	E ACTI	VITIES	Cafb	&
				Catering		Education &
				Skfils		Training	Total 2023
					2	2	2
Employment Costs			Staff 77me			515,112	515,112
Recruitment &DBSChecks			Sfaff 77me			1,539	1,539
Vaccinations			Staff 77me			120	120
Other Staff &Pro]ect Costs			Staff 77me			1,960	1,960
Rent & Service Charge			Fkxr Area			72,137	72,137
Rates &Water			Fkxv Ares			4,315	4,315
Light & Heat			Ftoor Ares			25,728	25,728
Repairs & Renewals			Fkxv Ares			5,751	5,751
Cleaning			Fkor Area			2,460	2,460
Telephone			By Project			3,714	3,714
Travelling Expenses			ByProjed			580	580
Volunteer Expenses			ByProjed			6,916	6,916
Student Expenses			ByPmjed			15,129	15,129
Training			By Pmject			1,905	1,905
Course Materials &	Accreditation	Costs	ByPmkmt			7,361	7,361
Service User Welfare			ByProject			1,170	1,170
Service User Equipment			By Project			1,007	1,007
Support Costs						99,990	99,990
Governance Costs						11,841	11,841
						778735	778735
Restricted						400,218	400,218
Unrestricted						378517	378517
Total						778735	778735
Previous Year					2		Total 2022
Employment Costs			Staff 77me		13,627	532,404	546,031
Recruitment &DBSChecks			Staff fkoe			1,070	1,070
Vaccinations			Staff 77me			135	135
External Specialist Staffing			Staff 77me			2,200	2,200
Rent & Service Charge			Fkxv Area			64,515	64,515
Storage, Transport	& Removal Costs		Fkxv Ares			1,332	1,332
Rates &Water			FkxvAres			230	230
Light 8 Heat			Fkxv Ares			16,706	16,706
Repairs & Renewals			Fkxv Ares			2,606	2,606
Cleaning			Fkxv Area			1,607	1,607
Telephone			ByProject			3,923	3,923
Travelling Expenses			By Pmject			733	733
Volunteer Expenses			By Project			6,204	6,204
Student Expenses			ByProject			11,015	11,015
Training Course Materials &	Accreditation	Costs	Sy Project ByP~			3,113 5,033	3,113 5,033
Service User Welfare			By Project			21,068	21,068
Service User Equipment			ByProjsd			3,831	3,831
Canteen Expenses			ByPrcjsd			100	100
Support Costs						95,584	95,584
Governance Costs						11 137	11 137
					13627	784 546	798173
Restricted					13,627	404,575	418,202
Unrestricted						379971	379971
Total					13627	784 546	798173

						Govemence	Govemence
				Support	Costs 2	Costs f		Total 2023 2
Management	&Admln	Salaries	Stsff 77me		53,039	5,893		58,932
Computer Costs			Dlmct		10,707			10,707
Subscrlptlons			Dfrect		207			207
Minor Equipment			Dfrect		1,220			1,220
Printing, Post	and Stationery		Direct		3,396			3,395
Book-keeping			Direct		3,513			3,513
Payroll Costs			Direct		2,118			2,118
Legal & Professional		Fees	Direct		621			621
HR Costs			Dtrect		244			244
Insurance			Direct		2,239			2,239
Sundry			Dfrect		743			743
Depreciation			Direct		21,944			21,944
Audit &Accountancy			Qovemence			5,040		5,040
Bank Charges	& Interest		Govemsnce				908	908
TOTAL					99,990	11	841	111831
Restdcted Funds					68,882	5,254		74,136
Unrestricted Funds					31 108	6	587	37695
Total					99,990	11	841	111831
						Govemmce
Previous Year				Support	Costs	Costs		Total 2022
					2	2		2
Management	&Admin	Salaries	Steff 77me		51,254	5,695		56,949
Computer Costs			Dlrecf		10,588			10,588
Subscrlptlons			Direct		203			203
Minor Equipment			Direct		458			458
Printing, Post	and Stationery		Dlrecf		3,225			3,225
Book-keeping			Dfrecf		3,360			3,360
Payroll Costs					2,685			2,685
Legal 8 Professional		Fees			26			26
HR Costs					313			313
Insurance					1,710			1,710
Sundry					827			827
Depredation					20,935			20,935
Audit &Accountancy						4,830		4,830
Bank Charges	& Interest						612	612
TOTAL					96,584	11	137	106721
Restricted Funds					65,300	5,720		71,020
Unrestricted Funds					30284	5417		35701
Total					95584	11	137	106721


FIXEDASSETS		Leasehold	Plant &
		Improvements	Equipment	Total
COST				2
At 1 April 2022		153,170	64,158	217,328
Additions			9,547	9,547
Dlsposals			276	276
At 31 March 2023		153170	73429	226 599
DEPRECIATION		f	2	2
At 1 April 2022		102,793	53,767	156,560
Provided In the year		12,306	9,639	21,945
Disposals			276	276
At 31 March 2023		115099	63 130	178,229
NET BOOK VALUE
At 31 March 2023		38071	10299	48370
At 31 March 2022		50377	10391	60768
STOCK			2023	2022
			2	2
At lower ofcost and net reallsable	value		200	200
DEBTORS &PREPAYMENTS			2023	2022
			2
Trade Debtors			14,145	34,342
Accrued Income			38,632	47,386
Prepayments			8997	19,902
			61 774	101630
Restdcted			20,495	25,126
Unrestricted			41 279	76505
			61 774	101,630


16	CREDITORS: AMOUNTS				FALLING DUE				WITHIN ONE YEAR				2023	2022
													2	2
	Trade Creditors												8,904	4,551
	Soc1al Security and		Other		Taxes								11,997	11,477
	Accruals												8,097	13,153
	Defened Income												95307	122	773
													124305	151	954
	Restricted												65,875	131,853
	Unrestricted												58430	20	101
													124305	151	954
17	DEFERRED INCOME
	Deferred Income	comprises				grants	In advance.						2023	2022
													2	2
	Balance as at 1st	April											122,773	122,773
	Amount released	to	Income			earned	from charitable			activities			(122,773)	(101,302)
	Amount deferred	in	year										95307	101	302
	Balance at 31st March												95307	122	773
18	ANALYSIS OF CHARITABLE FUNDS								Balance at					Balance	at
									01-Apr-22		Incoming	Transfers	Outgoing	31-Mar-23
	Resfrfcfed Revenue:								2		2	2	2	2
	GM Integrated Rehabilitation					Service-
	Welfare Programme										62,511		(61,962)
	Changing Futures										44,488		(44,488)
	Changing Futures	-	Other								11		(11)
	GM Probation - Dyslexia				Project						2,841		(2,841)
	Inspiring Change	Mcr -		Flexible Fund							660		(660)
	Big Lottery - Reaching			Communities							76,862		(76,862)
	Lottery - Awards for		All								10,000		(10,000)
	Newby Trust										20,000		(20,000)
	Grand Trust										42,190		(42,190)
	Oglesby Charitable		Trust								33,648		(33,648)
	IRSService User	Fund									535		(535)
	WEA										15,219		(15,219)
	MCC- Work Club										7,330		(7,330)
	Salford CVS- Gr Manchester					Walking		Func			1,975		(1,975)
	ARC Hospitality										1,117		(1,117)
	Edward Holt										1,986		(1,795)		191
	GMCVO - Trauma										14,934		(14,934)
	Just Life										5,281		(5,284)
	Henry Smith Charity										40,000		(40,000)
	Salford CVS									667			(667)
	Beatrice Lalng										1,500	(356)	(1,144)
	Csplfsfr
	Gr.Manchester Combined				Authorities				17,502				(4,542)	12,960
	The Grand Trust								22,318				(6,504)	15,814
	Help the Homeless										2,929		(732)	2,197
	Gr Manchester Combined				Auth - welfare						9,850		(5,778)	4,072
	Beatrice Lalng														356
									40,490		395867		400,218	36	139
	Unrestrfctedr
	General Funds								205,143		452,471	(714)	(406,695)	250,205
	Designated Capital		Funds						20947			714	8690	12	971
									226,090		452,471		(415,385)	263,176
									266580		848338		815603	299	315