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||||~P* N|
|---|---|---|---|
|Report of|the Trustees|I Directors|3-8|
|Report of|the Auditors||9-11|
|Statement|of Financial|Activities|12|
|Balance Sheet|||13|
|Statement|ofCash Flows||14|
|Notes to the Financial||Statements|15-23|
##
|Reference|Reference|Reference||and Administrative|and Administrative|and Administrative|Information|||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Ch|III|||N||||1020295||||
|~I:||||I||||2721623||||
|Trustees||||||||||||
|The|trustees|||serving|during|the|year|||||
|were as||follows:||||||E H O' Connor||Boswell||
|||||||||SHalsall||||
|||||||||J Edwards||||
|||||||||I Johnstone||||
|||||||||VSlater||||
|||||||||L Mills||||
|||||||||C R McCann||||
|~CN||||||||K O'Bnen||||
|~II|I||I|IN||||D Lackner-Smith||||
|Finance||Director||||||R Shaw||||
|Re|istered||office and||rinci|al office||Office 9||||
|||||||||Champness|Hall|||
|||||||||Drake Street||||
|||||||||Rochdale||||
|||||||||OL16 1PB||||
|Auditors||||||||Wrigley
Partington||||
|||||||||501 Middleton||Road||
|||||||||Chadderton||||
|||||||||Oldham||||
|||||||||OL9 QLY||||
|Bankers||||||||National
Westminster|||Bank Pic|
|||||||||Town Hall Square||||
|||||||||Rochdale||||
|||||||||OL16 1LL||||
|Le aire||resentatives||||||AST Hampsons||||
|||||||||128Yorkshire||Street||
|||||||||Rochdale||||
|||||||||OL16 1LA||||
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##
|includin
income and e|x enditure accou|nt: Y|EAR ENDED 5|APRIL 202|1||||
|---|---|---|---|---|---|---|---|---|
||||Unrestricted|Restdicted|Total|Unrestricted|Restricted|Total|
||||Funds|Funds|Funds|Funds|Funds|Funds|
|||Note|2021|2021|2021|2020|2020|2020|
||||f|5|f,|6|6|5|
|INCOME|||||||||
|Donations
and legacies||2|10,138|51,490|61,628|15,755|28,327|44,082|
|Charitable
activities||3|1,239,752|142,722|1,382,474|826,000|116,629|942,629|
|Other trading
activities||4|39,104||39,104|69,498||69,498|
|Investment
income|||180||180|896||898|
|Total incoming resources|||1,289,174|194,212|1,483,386|912151|144,956|1,057,107|
|EXPENDITURE|||||||||
|Raising funds||4|48,630||48,630|73,435||73,435|
|Charitable
activities||5|1,228,169|175,176|1,403,345|840,443|113,407|953,850|
|Total resources expended|||1,276,799|175,176|1,451,975|913,878|113,407|1,027,285|
|Net (outgoing)/incoming|resources||||||||
|before other recognised|gains and losses||12,375|19,036|31,411|(1,727)|31,549|29,822|
|Transfers
between funds||||||(307)|307||
|Net income/(expenditure)|and net||||||||
|movement
in funds for the year|||12,375|19,035|31,411|(2,034)|31,856|29,822|
|Reconciliation offunds|||||||||
|Total funds brought
forward|||536,756|117,047|653,803|536,790|85,191|623,981|
|Total funds carried forward|||549,131|136,083|685,214|536,756|117,047|653,803|
##
##
||Note|2021|2020|
|---|---|---|---|
|FIXEDASSETS||||
|Tangible assets|10|251,176|255,716|
|Total fixed assets||251,176|255,716|
|CURRENT ASSETS||||
|Debtors||131,161|27,377|
|Cash at bank and
in hand||379,139|458,981|
|Total current assets||510,300|486,358|
|LIABILITIES:||||
|Creditors
falling due within one year|13|76,262|88,271|
|Net current assets||434,038|398,087|
|Net assets|17|685,214|653,803|
|THE FUNDS OF THE CHARITY||||
|Restricted income funds|16|136,083|117,047|
|Unrestricted
funds|16|549,131|536,756|
|Total charity funds|17|685,214|653,803|
##
##
##
||||Note|2021|2020|
|---|---|---|---|---|---|
|||||f|g|
|Cash used in operating
activities|||19|59,335|103,731|
|Cash flows from investing
activities||||||
|Interest income||||180|898|
|Purchase oftangible
fixed assets||||(20,687)|(6,959)|
|Proceeds from disposal oftangible|fixed assets|||||
|Cash provided
by (used in) investing
activities||||(20,507)|(6,061)|
|Cash flows from financing
activities||||||
|Repayment
of borrowing||||||
|Cash used in financing
activities||||||
|Increase/(decrease)
in cash and cash equivalents||||||
|in the year||||(79,842)|97,670|
|Cash and cash equivalents
at the beginning||ofthe year||458,981|361,311|
|Total cash and cash equivalents|at the end ofthe year|||379,139|458,981|
##
|THE SA|NCTUARY TRUST LIESTED||||||||
|---|---|---|---|---|---|---|---|---|
|NOTES|TO THE FINANCIAL STATEMENTS:
YEAR ENDED 5APRIL 2021||||||||
|—|||||||||
||'aJI—
"'||||||||
|The principal
accounting
policies adopted, judgements
and key sources ofestimation
uncertainty|||m|the preparation||ofthe|||
|financial statements
are as follows:|||||||||
|a)|Basis of preparation||||||||
||The financial statements
have been prepared
in accordance
with 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 2015)||-|(Charities
SORP (FRS||||
||102)),the Financial
Reporting
Standard
applicable
in the UK and Republic of Ireland (FRS102)||||and the Companies|||Act|
||2006.||||||||
||The Sanctuary
Trust Limited meets the definition
ofa public benefit entity under FRS102.||||||||
||Assets and liabilities are initially recognised
at historic cost or transaction
value|unless otherwise|||stated
in the||||
||relevant
accounting
policy note(s).||||||||
|b)|Company status||||||||
||The charity
is a company
limited
by guarantee.
In the event ofthe charity
being wound
up,||the|liability
in respect of|||the||
||guarantee
is limited
to 51 per member
of the charity. The charity was incorporated
in England||||and the address
of|||its|
||registered
office is Office 9, Champness
Hall, Drake Street, Rochdale, OL16 1PS.||||||||
|c)|Income recognition
policies||||||||
||Items
of income are recognised
and included
in the accounts
when
the charity
is legally||entitled
to the income,||||any||
||performance
conditions
attached
to the item(s) of income
have been met or|are fully within|the control of the charity,||||||
||there is sufficient
certainty
that receipt ofthe income is considered
probable
and the amount||can be measured|||reliably.|||
||The following
specific policies apply to categories of income:||||||||
||Voluntary
income is received
by way ofdonations
and gifts and is included
in full in the Statement||||of Fmancial|Activities|||
||when receivable.
Donated assets are included
at the value to the charity where this can be||quantified
and a third party||||||
||is bearting the cost. The value ofservices provided
by volunteers
has not been|included.|||||||
||Grants,
including
grants
for the purchase of fixed assets, are recognised
in full|in the Statement||ofFinancial Activities||||in|
||the year in which they are receivable.||||||||
||Investment
income is recognised
on a receivable
basis.||||||||
|d)|Donated services and facilities||||||||
||Donated services or facilities are recognised
when the charity has control over|the item, any|conditions
associated
with||||||
||the donated
item have been met, the receipt ofthe economic benefit from the|use by the charity|||of the item is|probable|||
||and that economic benefit can be measumd
reliably.
On receipt, donated
services and facilities||||are recognised
on||the||
||basis of the value
of the gift to the charity
which
is the amount
the charity
would
have been|||willing
to pay||to obtain|||
||services or facilities of equivalent
economic benefit on the open market; a corresponding
amount||||is then recognised|||in|
||expenditure
in the period ofreceipt.||||||||
|e)|Resources expended||||||||
||All expenditure
is accounted
for on an accruals basis and has been classified|under headings||that aggregate||all costs|||
||related
to the category. Where costs cannot be directly
attnbuted
to particular|headings
they||have been allocated||||to|
||activities
on a basis consistent
with
use of the resources. Costs relating
to a|particular
activity|||are allocated|directly,|||
||others are apportioned
on an appropriate
basis (eg. estimated
usage).||||||||
||-Costs of raising funds aie those costs incurred
in trading
activities that raise funds.||||||||
||-Charitable
expenditure
comprises those costs incurred
by the charity
in the delivery
of its activities and services, and||||||||
||include both the direct costs and support costs relating
to those activities.||||||||
##
##
##
##
##
##
|||||||unrestdicted|Restricted|TOtal|TOtal|
|---|---|---|---|---|---|---|---|---|---|
|||||||2021|2021|2021|2020|
|||||||E|E|E|E|
|2|Income|from||donations|and le acies|||||
||Donations||from institutions|||2,430|16,792|19,222|34,482|
||Donations||from individuals|||7,708|34,698|42,406|9,600|
|||||||10,138|51,490|61,628|44,082|
|3|Income|from||charitable|activities|||||
||Housing|benefits||||417,488||417,488|481,423|
||Service|contracts||||540,378||540,378|151,553|
||Rent received|||||49,738||49,738|49,612|
||Welsh Assembly
contribution
re:|||||||||
|||||supporting|people|143,412||143,412|143,412|
||Grants|specific:||||||||
|||||Lloyds Bank Foundation|||30,795|30,795|30,340|
|||||Community|fund||83,245|83,245|74,097|
|||||Lottery grant re: Covid-19||56,575||56,575||
|||||RMBC re: Covid-19||19,669||19,669||
|||||Various re:|Conwy Food Bank||27,482|27,482||
|||||Others||12,492|1,200|13,692|12,192|
|||||||1,239,752|142,722|1,382,474|942,629|
|4|Other tradin|activities||||
|---|---|---|---|---|---|
||Income|||||
||Letting income|||||
||Charity shop||39,104|39,104|69,498|
||||39,104|39,104|69,498|
||~Edit|||||
||Shop running|costs|48,630|48,630|73,435|
||||48,630|48,630|73,435|
##
##
##
|Cost ofcharitable
activitie|s|||||
|---|---|---|---|---|---|
||Staff||Other|Total|Total|
||costs|Depreciation|costs|2021|2020|
||6|6|g|E|6|
|Provision ofsupport|1,072,754||103,885|1,176,639|752,074|
|Provision of housing||12,002|153,534|165,536|159,946|
|Provision oftransport||1,922|4,942|6,864|1,348|
|Central office costs||4,342|49,964|54,306|40,482|
||1,072,754|18,266|312,325|1,403,345|953,850|
||||Total|Total|
|---|---|---|---|---|
||||2021|2020|
||||F|6|
|Other costs:|||||
|Volunteers
expenses|||580|2,355|
|Rent and other services|||96,495|86,227|
|Groceries and provisions|||54,889|39,293|
|Light, heat and insurance|||27,269|26,941|
|Repairs and|renewals||33,174|28,664|
|Recreational|and care work expenses||13,008|10,046|
|Staff training|and recruitment||8,278|6,516|
|Administration|costs||56,496|40,277|
|Bad debts|||(986)|8,563|
|Loss on fixed|asset disposal||6,961||
|Legal and professional||fees|8,512|6,634|
|Governance|costs (note 6)||7,649|5,859|
||||312,325|261,375|
|6|Governance costs||||||
|---|---|---|---|---|---|---|
||||||Total|Total|
||||||2021f|2020
6|
||Auditors fees for audit|ofthe accounts:|||||
|||Allocated|to fundraising||521|201|
|||Allocated|to charitable|activities|7,649|5,859|
||||||8,170|6,060|
##
##
##
||||||Total||Total|
|---|---|---|---|---|---|---|---|
|7|Staffcosts||||2021f||2020f|
||Total staff emoluments
for|the year were||as follows:||||
||Wages and salaries||||995,082||658,717|
||Social security costs||||76,263||44,567|
||Pension costs||||25,134||17,068|
||||||1,096,479||720,352|
||The total amount of employee||benefits received||by key management|||
||personnel
included
within the||above is as|follows:||||
||Operational
and Finance Directors||||99,989||93,763|
|8|Staff numbers|||||||
||The average
monthly
head|count was 47||staff (2020: 37)and the average||||
||number offull-time
equivalent||employees|during|the year were as follows:|||
||||||2021||2020|
||||||Number||Number|
||Direct charitable
work|||||43|33|
||Administrative|||||4|4|
|||||||47|37|
||None ofthe trustee's
received||any remuneration||from the charity nor were they reimbursed|expenses.||
||No employee
earned f60,000||per annum|or more.||||
||||||2021||2020|
|9|Net movement
in funds||||f||f|
||Net movement
in funds
is arrived at after|||charging|l(crediting):|||
||Depreciation
oftangible
fixed assets||||18,266||16,575|
||Loss on disposal oftangible|fixed assets|||6,961|||
||Auditors
remuneration
for audit ofthe accounts||||8,170||6,060|
||Operating
lease payments||||105,786||95,406|
##
##
|Tan
ibis fixed assets|||||||
|---|---|---|---|---|---|---|
||Freehold|Land and|Long||||
||property|buildings|leasehold|Plant and|Motor||
||improv'ts|freehold|property|machinery|vehicles|Total|
|Cost|||||||
|At 6 April 2020|27,564|310,995|70,896|83,289|4,000|496,744|
|Additions||||14,687|6,000|20,687|
|Disposals|1,610|||31,312|1,000)|(33,922)|
|At 5 April 2021|25,954|310,995|70,896|66,664|9,000|483,509|
|At 6 April 2020|13,327|120,669|34,501|70,968|1,563|241,028|
|Charge for the year|666|9,516|1,820|4,342|1,922|18,266|
|Disposals|697|||26,014|250|26,961|
|At 5 April 2021|13,296|130,185|36,321|49,296|3,235|232,333|
|Net Book Value|||||||
|At 5 April 2021|12,658|180,810|34,575|17,368|5,765|251,176|
|At 6 April 2020|14,237|190,326|36,395|12,321|2,437|255,716|
##
##
##
|11|Debtors|||||2021f|2020
f|
|---|---|---|---|---|---|---|---|
||Gift aid recoverable|||||4,384|4,599|
||Prepayments|and accrued income||||126,777|22,778|
|||||||131,161|27,377|
|12|Cash at bank|and in|hand|||2021f|2020|
||Cash at bank|||||370,751|455,844|
||Cash
in hand|||||8,388|3,137|
|||||||379,139|458,981|
|13|Liabilities: creditors||fallin|due within one|ear|2021f|2020f|
||PAYE|||||19,771|15,820|
||Other creditors|||||15,223|7,252|
||Accruals and deferred||income|||41,268|65,199|
|||||||76,262|88,271|
##
##
##
##
|Anal sis ofcharitable
funds|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Analysis offund movements:|||||||||||||
||||At|||||||||At|
|||06-Apr||Incoming||Resources||||||05-Apr|
||||2020f|resources||expended
f||Transfers
f||||2021
f|
|Unrestricted
funds:|||||||||||||
|General
purpose||536,756||1,289,174||(1,276,799)||||||549 131|
|Restricted funds:|||||||||||||
|Purchase
and improvement|||||||||||||
|Tweedale Street|||76,817|||(3,841)||||||72,976|
|ii. Computer
equipment
upgrade|||660|||(660)|||||||
|iii. Lloyds Bank Foundation
grant|||883|||||||||883|
|iv. NHS grant|||779|||||||||779|
|v. D M Thomas Foundation
grant|||1,763|||(321)||||||1,442|
|vi. Lloyds Bank Foundation
grant|||4,438|30,795||(30,835)||||||4,398|
|vii. Community
Fund grant|||8,623|83,245||(78,559)||||||13,309|
|viii. Small project grants|||||1,700|(862)||||||838|
|ix. Conwy food bank
x.Screwfix grant|||18,084
5,000
117,547|78,472
194,212||(55,098)
~5, DDD
~175,176||||||41,458
136,083|
|Pur ose ofrestricted funds|||||||||||||
|Funds received to enable the|charity||to purchase|and|improve|a property to provide|||night stop care.||||
|ii. Funding
received to improve the charity's
information|||||and technology
department.||||||||
|iii. The Lloyds Bank Foundation|grant|is to fund the||salary and on going costs of|||a reintegration||||worker.||
|iv. NHS grant received to fund the salary costs ofa||||crisis|worker.||||||||
|v. D M Thomas Foundation
grant received to fund computer
and||||||materials
for emergency||||homeless||shelter.|
|vi. The Lloyds Bank Foundation|grant|is to fund the||salary ofa part time crisis coordinator.|||||||||
|vii. Grant to cover staffing, overheads||and other revenue|||expenditure
ofthe Pass||It|Qn Scheme.|||||
|viii. Grant funding
for various
small projects.|||||||||||||
|ix. Donations
and grants received specifically
to fund the|||||Conwy food bank.||||||||
|x.Grant received from Screwfix towards|||the refurbishment||ofthe|Milnrow Road property||||(STEP|project).||
|Anal sis of net assets between|funds||||||||||||
|||||||Unrestricted|Restricted|||||Total|
|||||||Fundsf||Funds
f||||Funds
f|
|Fund balances at 5 April 2021 as represented
by:|||||||||||||
|Tangible fixed assets||||||173,781|||77,395|||251,176|
|Current assets||||||426,612|||83,688|||510,300|
|Current
liabilities||||||(51,262)||(25,000||||76,262|
|||||||549,131||136,083||||685,214|
##
##
|The total future
minimum
lease payments
un|der non-cancellable
operating|leases are|
|---|---|---|
||2021|2020|
||6|K|
|Rent|||
|Within one year|7,370|40,666|
|Between one and five years|132,606|21,060|
|After five years|||
||139,976|61,726|
|Reconciliation
ofnet|movement
in fund|s to net cas|h flow from o creti|n
activities|
|---|---|---|---|---|
||||2021|2020|
||||E|8|
|Net movement
in funds|||31,411|29,822|
|Add back depreciation|charge||18,266|16,575|
|(Profit)/loss
on fixed asset disposal|||6,961||
|Deduct interest income|shown
in investing|activities|(180)|(898)|
|Decrease/(increase)
in
Increase/(decrease)
in|debtors
creditors||(103,784)
~112,009|(4,980)
63,212|
|Net cash used in operating
activities|||(59,335)|103,731|
##