## ## ||~PN .| |---|---| |Report ofthe Trustees I Directors|3-7| |Report ofthe Auditors|8-10| |Statement ofFinancial Activities|| |Balance Sheet|12| |Statement ofCash Flows|13| |Notes to the Financial Statements|14-22| ## ## |Reference|Reference|Reference|and Admini|and Admini|and Admini|rative Information|rative Information|||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |~Ch|i||b|||||1020295||||| |c||||v||||2721623||||| |Trustees||||||||||||| |The|trustees|||serving|during||the year|||||| |were as||follows;||||||E H O' Connor||Boswell||| |||||||||SHalsall (Resigned|||10.08.22)|| |||||||||J Edwards||||| |||||||||I Johnstone|(Resigned|||04.11.21)| |||||||||VSlater (Resigned 15.10.21)||||| |||||||||L Mills||||| |||||||||C R McCann||||| |||||||||AJackson (Appointed||||06.09.21)| |Other trustees||||serving|at the||date|||||| |ofthis report:||||||||SRiding (Appointed|||16.05.22)|| |~cs||||||||K O' Brien||||| |CEO||||||||D
I ackner-Smith||||| |s||Di||||||R Shaw||||| |0 erations|||and Develo|||ment|Director|J Wigley||||| |R|istered office and|||||rinci|al office|Office 9||||| |||||||||Champness|Hall|||| |||||||||Drake Street||||| |||||||||Rochdale||||| |||||||||OL16 1PB||||| |Auditors||||||||Wrigley Partington||||| |||||||||501 Middleton||Road||| |||||||||Chadderton||||| |||||||||Oldham||||| |||||||||OL9 9LY||||| |Bankers||||||||National
Westminster|||Bank Pic|| |||||||||Town Hall Square||||| |||||||||Rochdale||||| |||||||||OL16 1LL||||| |~LI«||||t q||||AST Hampsons||||| |||||||||128Yorkshire||Street||| |||||||||Rochdale||||| |||||||||OL16 1LA||||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |(includln
Income and e|x|ndlture accoun|t
r Y|EAR ENDED 5|APRIL 202|2|||| |---|---|---|---|---|---|---|---|---|---| |||||Unrestricted|Restricted|Total|Unmstrlcted|Restricted|Total| |||||Funds|Funda|Fullds|Funds|Funds|Funds| ||||Note|2022|2022|2022|2021|2021|2021| |||||8|5|6|||8| |INCOME|||||||||| |Donations
and legacies|||2|36,493|45,241|81,734|10,138|51,490|61,828| |Charitable
activities|||3|1,252,968|205,896|1,458,804|1,239,752|142,722|1,382,474| |Other trading
activities|||4|69,488||69,488|39,104||39,104| |Investment
income||||48||48|180||180| |Total Incoming resources||||1,358,0$7|261,137|1,610,134|1,280,174|104,212|tr483 386| |EXPENDITURE|||||||||| |Raising funds|||4|59,226||50,225|48,630||48,630| |Charitable
activiTiss|||5|1,342,335|261,039|1,603,374|1,228,169|175,176|1,403,345| |Total resources expended||||1,401,561|261,030|1,562,600|1 276709|176,176|1,451,975| |Nst (outgoing)fincomlng|resources||||||||| |before other recognised||gains snd losses||(42,564)|(9,902)|(52,466)|12,375|19,036|31,411| |Transfers
between funds|||||||||| |Net income/(expenditum)|and net||||||||| |movement
in funds for the||year||42,564)|(9,902)|(62468)|12,375|10,036|3(rat 1| |Reconciliation offunds|||||||||| |Total funds brought
forward||||549,131|136,083|685,214|538,758|117,047|653,803| |Total funds carried forward||||506,567|126,181|632,740|54$,131|136.083|685214| ## ## |||Note|2022|2021| |---|---|---|---|---| ||||K|| |FIXEDASSETS||||| |Tangible assets||10|252,232|251,176| |Total fixed assets|||252,232|251,176| |CURRENT ASSETS||||| |Debtors|||81,342|131,161| |Cash at bank and|in hand|12|416,997|379,139| |Total current assets|||498,339|510,300| |LIABILITIES:||||| |Creditors
falling due within one year||13|117,823|76,262| |Net current assets|||380,516|434,038| |Net assets||17|632,748|685,214| |THE FUNDS OF THE CHARITY||||| |Restrictedincome|funds|15|126,181|136,083| |Unrestricted
funds||'i5|506,567|549,131| |Total charity funds||17|632,748|685,214| ## ## ## ||||Note|2022|2021| |---|---|---|---|---|---| |||||E|8| |Cash used in operating
activities||||63,106|59,335| |Cash flows from investing
activities|||||| |Interest income||||48|180| |Purchase oftangible fixed assets||||(25,296)|(20,687)| |Proceeds from disposal oftangible|fixed assets||||| |Cash provided
by (used in) investing
activities||||(25,248)|(20,507)| |Cash flows from financing
activities|||||| |Repayment
of borrowing|||||| |Cash used in financing
activities|||||| |Increase/(decrease)
in cash and cash equivalents|||||| |in the year||||37,858|(79,842)| |Cash and cash equivalents
at the beginning||ofthe year||379,139|458,981| |Total cash and cash equivalents|at the end ofthe year|||416,997|379,139| ## |THE SA|NCTUARY TRUST LIMITED|||| |---|---|---|---|---| |NOTES|TO THE FINANCIAL STATENIENTS:
YEAR ENDED 5APRIL 2022|||| |The principal
accounting
policies adopted, judgemenls
and key sources ofesfimation
uncertainty
in||the preparation||ofthe| |financial statements
are as follows:||||| |a)|Basis ofpreparation|||| ||The financial statements
have been prepared
in accordance
with Accounting
and Reporting
by||Charities: Statement
of|| ||Recommended
Premise
applicable
to charities
preparing
their accounts
in accordance
with|the Financial||Reporting| ||Standard
applicable
in the UK snd Republic of Ireland (FRS 102) (effective
1 January 2015)|-|(Charities SORP (FRS|| ||102)),the Financial
Reporting
Standard
applicable
in the VK snd 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 s company
limited
by guarantee.
In the event ofthe charity being wound
up, the|liabilily
in respect ofthe||| ||guarantee
is limited
to fit per member
ofthe charity. The charity was incorporated
in England||and the address
of its|| ||registered
office is Office 0, Champness
Hall, Drake Street, Rochdale, OL16 1PB.|||| |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 suflicient
certainty
that receipt ofthe income is considered
probable
and the amount csn be measured|||reliably.| ||The following
specific policies apply to categories ofincome:|||| ||Voluntary
income is received
by way ofdonations
and gifis and is included
in full in the Statement||of Financial|Activities| ||when receivable.
Donated assets are included
at the value to the charity where this can be quantified
and a third parly|||| ||is bearing the cost. The value ofservices provided
by volunteers
has not been induded.|||| ||Grants,
induding
grants for the purchase
offixed assets, are recognised
in full in the Statement|of Financial
ActiviTies
in||| ||the year in which they sre receivable.|||| ||Investment
income is recognised
on a receivable basis.|||| |d)|Donated senrices 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||ofthe item is|probable| ||and that economic benefit can be measured
reliably.
On receipt, donated
services end facilities||are recognised
on the|| ||basis of the value of the gift to the chanly
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; s corresponding
amount||is then recognised
in|| ||expenditure
in the period ofreceipt.|||| |e)|Resources expended|||| ||Ag expenditure
is accounted
for on sn sccrusls basis and has been tfiassified
under headings|that aggregate||ag costs| ||related
to the category. Where costs cannot be directly
attributed
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).|||| ## ## ## ## ## ## ## ## ||||||||Unrestricted|Restricted|Total|Total| |---|---|---|---|---|---|---|---|---|---|---| ||||||||2022|2022|2022|2021| ||||||||f.|g||g| |2|Income|from||donations|and le acies|||||| ||Donations||from institutions||||2,203|23,972|26,175|19,222| ||Donations||from individuals||||8,498|21,269|29,767|42,406| ||Legacies||||||25,792||25,792|| ||||||||36,493|45,241|81,734|61,628| |3|Income|from||charitable|activities|||||| ||Housing|benefits|||||428,535||428,535|417,488| ||Service contracts||||||615,460||615,460|540,378| ||Rent received||||||50,296||50,296|49,738| ||Welsh Assembly
contribution
re:|||||||||| |||||supporting|people||149,955||149,955|143,412| ||Grants specific:|||||||||| |||||Lloyds Bank Foundation||||31,257|31,257|30,795| |||||Community|fund|||79,419|79,419|83,245| |||||Lottery grant re: Covid-1 9||||||56,575| |||||RMBC re: Covid-19||||||19,669| |||||Workers Education Association||||19,918|19,918|| |||||Real Change||||14,302|14,302|| |||||Albert Gubay Foundation||re:||||| |||||Oldham
&Rochdale food network||||21,000|21,000|| |||||Various re:|Conwy Food Bank|||40,000|40,000|27,482| |||||Others|||8,722||8,722|13,692| ||||||||1252 968|205896|1,458,864|1,382,474| ## |Income|||| |---|---|---|---| |Letting income|||| |Chadity shop|69,488|69,488|39,104| ||69,488|69,488|39,104| |cr
de|||| |Shop running costs|59,226|59,226|48,630| ||59,226|59,226|48,630| ## ## ## |Cost ofcharitable
activitie|s||||| |---|---|---|---|---|---| ||Staff||Other|Total|Total| ||costs|Depreciation|costs|2022|2021| ||6|F|||f.| |Provision ofsupport|1,191,972||142,952|1,334,924|1,176,639| |Provision of housing||11,402|184,292|195,694|165,536| |Provision oftransport||1,442|2,996|4,438|6,864| |Central office costs||7,817|60,501|68,318|54,306| ||1,191,972|20,661|390,741|1,603,374|1,403,345| ||||||Total|Total| |---|---|---|---|---|---|---| ||||||2022|2021| ||||||6|E| |Other costs:||||||| |Volunteers
expenses|||||1,653|580| |Rent and other services|||||116,369|96,495| |Groceries and provisions|||||66,190|54,889| |Light, heat and insurance|||||39,837|27,269| |Repairs and|renewals||||19,623|33,174| |Recreational|and care|work expenses|||16,891|13,008| |Staff training|and recruitment||||22,547|8,278| |Administration|costs||||80,886|56,496| |Bad debts|||||4,549|(986)| |Loss on fixed|asset disposal||||3,579|6,961| |Legal and professional|||fees||10,568|8,512| |Interest on late payment|||of PAYE||95|| |Governance|costs (note 6)||||7,954|7,649| ||||||390,741|312,325| |~G||||||| ||||||Total|Total| ||||||2022|2021| ||||||f|| |Auditors fees|for audit|ofthe accounts:||||| |||Allocated to fundraising|||496|521| |||Allocated to charitable||activities|7,954|7,649| ||||||8,450|8,170| ## ## ## |||||||||||Total|Total| |---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||2022|2021| |7|Staffcosts|||||||||K|f| ||Total staff emoluments||for the|year|were|as follows:|||||| ||Wages and salaries|||||||||1,106,085|995,082| ||Social secudity costs|||||||||82,488|76,263| ||Pension costs|||||||||26,699|25,134| |||||||||||1,215,272|1,096,479| ||The total amount ofemployee|||benefits received||||by key|management||| ||personnel
included|within the||above is as||follows:|||||| ||CEO, Operations
and||Development||Director and|||Finance Director||145,626|99,989| |8|Staff numbers||||||||||| ||The average
monthly||head count was 53|||staff|(2021:47) and the average||||| ||number offull-time equivalent|||employees||during||the year were as follows:|||| |||||||||||2022|2021| |||||||||||Number|Number| ||Direct charitable
work|||||||||49|43| ||Administrative|||||||||4|4| |||||||||||53|47| ||None ofthe trustee's|received||any remuneration||||from the charity during the year (2021:None)|||| ||One ofthe trustees|was reimbursed|||travelling||expenses||during the year amounting|to 6528 (2021:Nil).|| |||2022|2021| |---|---|---|---| |Net movement
in funds|||8| |Net movement
in funds is arrived at after charging|l(crediting):||| |Depreciation
oftangible
fixed assets||20,661|18,266| |Loss on disposal oftangible
fixed assets||3,579|6,961| |Auditors
remuneration
for audit ofthe accounts||8,450|8,170| |Operating
lease payments||127,761|105,786| ## ## |10|Tan
ibis fixed assets||||||| |---|---|---|---|---|---|---|---| |||Freehold|Land and|Long|||| |||property|buildings|leasehold|Plant and|Motor|| |||improv'ts|freehold|property|machinery|vehicles|Total| ||Cost||||||| ||At 6April 2021|25,954|310,995|70,896|66,664|9,000|483,509| ||Additions||||25,296||25,296| ||Disposals||||(4,474||4,474| ||At 5Apdl 2022|25,954|310,995|70,896|87,486|9,000|504,331| ||At 6Apdl 2021|13,296|130,185|36,321|49,296|3,235|232,333| ||Charge for the year|634|9,040|1,729|7,817|1,441|20,661| ||Disposals||||(895)||895| ||At 5April 2022|13,930|139,225|38,050|56,218|4,676|252,099| ||~NB
kV||||||| ||At 5April 2022|12,024|171,770|32,846|31,268|4,324|252,232| ||At6April 2021|12,658|180,810|34,575|17,368|5,765|251,176| ## ## ||||||||2022|2021| |---|---|---|---|---|---|---|---|---| |11|Debtors|||||||| ||Gift aid recoverable||||||690|4,384| ||Prepayments||and accrued income||||80,652|126,777| ||||||||81,342|131,161| ||||||||2022|2021| |12|Cash|at bank|and in|hand|||K|K| ||Cash|at bank|||||409,937|370,751| ||Cash|in hand|||||7,060|8,388| ||||||||416,997|379,139| ||||||||2022|2021| |13|Liabilities: creditors|||fallin|due within one|ear|K|K| ||PAYE||||||22,229|19,771| ||Other|creditors|||||13,290|15,223| ||Accruals and deferred|||income|||82,304|41,268| ||||||||117,823|76,262| ## ## ## ## ## ## ## ## ## |The total future
minimum
lease payments
un|der non-cancellable
operating|leases are| |---|---|---| ||2022|2021| |Rent||| |Within one year|15,143|7,370| |Between one and five years|86,988|132,606| |After five years|24,158|| ||126,289|139,976| ## |Reconciliation
ofnet|movement
in fund|s to net cash|flow from o
r|atin
activities| |---|---|---|---|---| ||||2022|2021| ||||K|| |Net movement
in funds|||(52,466)|31,411| |Add back depreciation|charge||20,661|18,266| |(Profit)/loss
on fixed asset disposal|||3,579|6,961| |Deduct interest income|shown
in investing|activities|(48)|(180)| |Decrease/(increase)
in debtors
Increase/(decrease)
in creditors
Net cash used in operating
activities|||49,819
41,561
63,106|(103,784)
~12,009
~59.335| ##