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2021-03-31-accounts

Year Year
Ended Ended
31.3.21 31.3.20
Notes Unrestricted Restricted Total Total
Funds Funds Funds Funds
f 6 2 8
INCOME FROM:
Donations
&Legades		 (2) 190
CharEable
Income
Income from Trading
Benk Interest		 Activities (3)
(4)		 11,040
878
54		 125,819 I36,859
878
54		 126,135
3,827
221
TOTAL 11,972 125,819 137,791 130,373
EXPENDITURE ON:
Raising Funds
Charitable
Activities		 (5)
(6)		 (37) (111,680) (111,717) (1,548)
(134,388)
TOTAL 37 111,680 111,717 135,936)
NET INCOMING
(OUTGOING)
RESOURCES FOR THE YEAR 11,935 14,139 26,074 (5,563)
TRANSFER BETWEEN FUNDS (14) (45) 46
RECONCILIATION OF FUNDS
Total Funds Brought Forward 128,809 125,396 254,205 259,768
Total Funds Carried Forward (14) 140,699 139,580 280 279 254 205
2021 2020
8 6
Net movement
in funds		 26,074 (5,563)
Add back depreciation 2,605 3,194
Deduct investment
income		 (54) (221)
Decrease/(increase)
in debtors		 10,149 (5,946)
Increase/(decrease)
in creditors		 (4,550) 30,095
Net cash used in operating activities 34 224 21,559
Cash flows from Investment activities:
Interest 54 221
Purchase of fixed assets (600)
Net cash provided
by Investing		 activities 54 (379)
Increase/(decrease)
in cash		 and cash equivalents during 34,278 21,180
the year
Cash and cash equivalents brought forward 149,928 128,748
Cash and cash equivalents carried forward 184206 149,928

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31MARCH 2021
1.ACCOUNTING
POLICIES
(a) Basis ofpreparation
and assessment
of going concern
The accounts
(gnanrJal
statements)
have been prepared
under the historical cost convention		 with
Items recognised
at cost or transaction
value unless otherwise
slated
in the relevant
notes to these
accounts. The flnandat
statements
have been prepared
in accordance
with the Statemenl of
Recommended
Practlcet Accounting
and Reporting
by Charities
preparing
their accounts
In
accordance
with the Financial
Reporgng
Standard
applicable
In the UK and Republic of Ireland
(FRS 102)January 2019and the Financial
Reporting
Standard
applicable
In the United
Kingdom
and Republic of ireland (FRS 102)and the Charities
Act 2011.
The charity consdtutes
a pubgc benefit entity as defined
by FRS 102.The trustees
consider that
there sre no material
uncertainties
about the charity's
ability to continue as a going concern.
(b) Funds structure
Restriyded
funds are funds which are to be used
in accordance
with specific restrictions
imposed
the donor or trust deed. There are 12 restricted
funds at the year end.		 by
Unrestricted
income funds comprise Ihose funds which Ihe trustees are free to use for any purpose
in
furtherance
of the charitable
obJects. Unrestricted
funds
InrJude designated
funds where the trustees,
at their discretion
have created a fund for a specific purpose.
Further details ofeach fund are disclosed
in note 1ik
(c)Income recognltlon
Ag Income is recognised
once the chenty has entltlemeni
to the Income,
It is probable
that Ihe
Income
will be received and the amount ofincome receivable can be measured
reliably.
Donadons
are recognised
when the charity has been notified
in writing
of both the amount
and
settlement
date.
In Ihe event that a donation
Is sub)ect to conditions
that require a level ofperformance
before the charity Is entitled
to the funds, the income is deferred
and not recognised
until either those
conditions
are fully met, orthe fuffllment ofthose conditions
is wholly
within the control of the
charity and it is probable
that those conditions
wig be fultgled
in the reporting
period.
Interest on funds
held on deposit Is InrJuded
when receivable
and the amount can be measured
reliably
by the charity; this is normally
upon
notfficatlon
ofihe interest
paid or payable
by the		 bank.
(d) Expenditure
Recognltlon
Liabgltles are recognised as expenditure
as saon es there Is a legal or constructive
obligation
committing
the charity to that expenditure,
it is probable
that settlement
will be required
and		 the
amount ofthe obligation
can be measured
reliably.
All expendgure
Is accounted
for on an accruals basis. An expenses
Including
support costs and
governance
costs are allocated or apportioned
to the applicable
expenditure
headings.
For more
informagon
on ibis attrlbugon
refer to note (I) below.
(e) irrecoverable
VAT
Irrecoverable
VAT Is charged against the expenditure
heading
for which
it was incurred.
(f) Agocatlon of support
and governance
costs
Support costs have been allocated between governance
costs and other support costs. Governance
costs comprise
ag costs involving
the public eccountabigty
of ihe charity and its compliance		 with
regulation
and goad practice. These costs Include costs related to independent
examination		 and legal
fees together
with an apportionment
ofoverhead
and support costs.
Governance
costs and support costs relating
to charitable
activlges have been apportioned		 based on
staff time and fadgties used in each acgvgy.
The allocation of support
and governance
costs is analysed
in note 7.
(g) Charitable
Activities
Costs ofcharitable
acgvllies
include governance
costs and an epponionment
of support costs as
shown
in Note 6.
(h) Debtors
Trade and other debtors ara recognised
at setgement
amount
due after any trade discount offered.
Prepayments
are valued at the amount
prepaid
net of any trade discounts
due.
(I) Creditors
and Provisions
creditors
end pro istons ere recoontsed
where the charity has a present
obligation
resulting		 from a psst
event that wlb probably
result
in the transfer of funds to a Ihird party and the emoum oue to		 settle rnc outtoeuon
can be measured
or estimated
reliably. Creditors
and provisions
are normally
recognised
at		 their settlement
amount after allowing
for any trade discounts
due.

NO TES TO THE ACCOUNTS FOR THE YEAR ENDE TES TO THE ACCOUNTS FOR THE YEAR ENDE TES TO THE ACCOUNTS FOR THE YEAR ENDE TES TO THE ACCOUNTS FOR THE YEAR ENDE TES TO THE ACCOUNTS FOR THE YEAR ENDE TES TO THE ACCOUNTS FOR THE YEAR ENDE TES TO THE ACCOUNTS FOR THE YEAR ENDE D 31 MARCH 2021
4 INCOME FROM OTHER TRADING ACTIVITIES
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds 2021 Funds Funds 2020
Fundraislng
Events
Roam Hire 8, Refreshmenis
Photocopying
Telephone
Income
Other		 8 574
304
878		 6 6 574
304
878		 8
1,278
1,244
58
134
1 113
3,827		 6 F.
1,278
1,244
58
134
1,113
3,827
5 EXPENDITURE ON RAISING FUNDS
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds 2021 Funds Funds 2020
8 8 F. 8 2 8
Employment
Costs		 652 652
Fundraising
Costs		 & Donations 218 376 594
Website 302 302
1,172 376 1,548
EXPENDITURE ON Unrestricted Restricted Total Unrestricted Resulcted Total
8 CHARITABLE ACTIVITIES Funds Funds 2021 Funds Funds 2020
8 F. 2 8 2
Employment
Costs		 (798) 90,354 89,556 6,838 87,643 94,281
Freelance
8 Sessional
Travel
& Subsistence		 Work 25 300 325 1,917 1,825
252		 3,742
252
Training 2,073 2,073
Volunteer
Expenses		 69 I
69
Project Activities 4,380 1,217 5,597
Service User Expenses 590 590
Support Costs 810 17,520 18,330 4,946 18,588 23,512
Governance
Costs		 2,916 2 916 700 4 162 4 862
37 111680 111,717 18,581 115,807 134,388
ALL0CATI0N 0F G0VERNANCE AN 0 SUPP0RT
COSTS
General Total General Total
Support Governance 2021 Support Governance 2020
8 8 8 8 2 8
Employment
Costs		 5,431 1,358 6,789 5,150 1,287 6,437
Premises Costs 2,964 358 3.322 3,219 358 3,577
Repairs 8 Maintenance 1,624 1,624 3,027 3,027
Telephone
& Broadband		 1,002 1,002 1,079 1,079
Print, Post & Stagonery 139 139 28 28
Insurance 2,135 2,135 2,098 2,098
IT Supparl, Soflware & Minor Equipmer 1,371 1,371 4,716 4,716
Website 107 107 37 37
Payroll Costs 952 952 964 964
Deprectetlon 2,605 2,605 3,194 3,194
Bank Charges 210 210 88 88
Trustee Meetings & AGM Costs 179 179
Consultancy 1,960 1,960
Accountancy 990 990 990 990
18 330 2,916 21,246 23 512 4,862 28.374
8 STAFF COSTS 2021 2020
6 8
Wages and Salaries
Employers
National
Pension Costs		 Insurance 93,251
1,470
1,624		 96,587
2,950
1,833
98345 101370
The charity considers Its key management personnel comprises the trustees snd the Co-ordlnalor.

10 FIXED ASSETS Leasehold Leasehold Leasehold Leasehold Fixtures & Computer
&
Office
COST Land
5		 Bugdlngs
5		 Equipment
2		 Equipment
5		 Total
5
As at 1st April 2020
Additions		 57,000 112,436 5,042 4,682 179,160
As at 31 March 2021 57 000 112,436 5,042 4,682 179160
DEPRECIATION
As at 1st Aprg 2020 44,018 5,042 3,974 53,034
Charge for year 2,258 347 1 2.605
As at 31 March 2021 46,276 5,042 4,321 55639
NET BOOK VALUE
As at 31 March 2021 57,000 66,160 351 123,521
As at 31 March 2020 570 0 68418 708 126,126
11 DEBTORS 2021 2020
6 8
Other Debtors 2,231 12,296
Prepayments 1 955 2 039
4,186 14,335
Restricted
Funds		 1,955 12,748
Unrestricted
Funds		 2231 1,587
4,186 14,335
12 LIABILITIES:AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 2020
6 6
Other Creditors 743 225
Bank Current
Account		 243
Deferred Income 23,350 34,197
Other Taxes &Social Securiiy Costs 1,492
Third Parly Grants Held 5,000
Accruals 1,049 1 519
31,634 36 184
Restricled
Funds		 29,842 35,941
Unrestricted
Funds		 1,792 243
31.634 36,184
Third Party Grants srs being held on behalf of
13 DEFERRED INCOME 2021 2020
2 2
Deferred income camorises
Balance brought
forward		 grants
and commissioned		 services in advance 33037 2,773
Released
In Year		 (34,197) (2,778)
Deferred
In Year		 23.350 34,197
Balance as carried forward 23,350 34,197

TO THE ACCOUNTS FOR T HE YEAR ENDE HE YEAR ENDE HE YEAR ENDE D 31 MARCH 2021 13
14 NIOVEMENT
IN FUNDS		 OF THE CHARITY Balance Balance
Rasfricted Funds:
Manchester
City Coundl - Lunch Group
BAME Hogstfc Menial Health Support
Our Manchester
VCS
Big Lottery
Gr Mcr NHS Foundation
Trust
Smell Grants
Partnership
Payments
- First 100Days		 1 April
2020
E
752
12,6'l3
115
1,095		 incoming
B,ooo
71,767
33,623
977
11,452		 45
Transfers		 (5,468)
(84,366)
(33,738)
(1,022)
5,292
Outgoing		 31 March
2021
E
752
2,532
20,014
1,096
6 160
Restricted Csplfal Funds: 14,575 125.819 45 (109,886) 30,553
National
Lottery
Tudor Trust
Enggsh
Partnership-Land
English
Partnership-Bugding
Lankegey
Foundation
Children
In Need
Manchester
City Council- CAS-H
Awards
for Ag		 15,076
8,700
57,0DO
4,463
4,754
14,720
2,235
2,873		 (554)
(300)
(154)
(164)
(460)
R1)
91		 15,522
8,400
57,000
4,309
4,590
14,260
2,164
2,782
110821 1.794 109,027
TOTAL 125,396 125,819 45 111,680 139,580
Unrestricted
Funds:
Designated
Funds - Covid adaptatlons		 8 building
maintenance 16,437 16,437
Designated
Funds - development
General		 of cellar 60,000
37,263		 11,972 571 (37) )80,000
49,789
Unrestricted
Capital Funds		 15,109 616 14,493
TOTAL 128,809 11,972 571 (3 140.699
254,205 137,791 111,717 280 279
Previous Year. Balance Balance
1 Aprg Incoming Transfers Outgoing 31 March
2019 2020
Restricted Funds: E E E E
', Menchesler
City Council		 —Mein 1,000 (248) 752
. Our Manchester
VCS		 7,642 71,767 (66,796) 12,813
Big Lottery 3,636 42,804 (46,325) 115
Gr Mcr NHS Foundation Trust 1,095 1,095
Donations
—Macmillan		 376 376
12,373 115,947 (113,745) 14,575
Restricted
Capital Funds:
National
Lottery		 16,630 (554) 16.076
Tudor Trust 9,000 (300) 8,700
Enggsh
Partnership-Land		 57,0DO 57,0DO
English
Partnership-BuBdlng		 4,617 (154) 4,463
Lanke6ey Foundation 4,918 (164) 4,754
Chodren
fn Need		 15,180 (45o) 14,720
Manchester
City Coundl-		 CAS-H 2,306 (71) 2,235
Awards
for All		 2,964 (91) 2,873
Greater Manchester
Police		 644 644
113,259 2,438 110,821
TOTAL 125,632 115,947 116,183 125,396
Unrestricted
Funds:
Designated
Funds - Covld adapiatlons		 & building mair 8,547 8,000 (110) 16,437
Designaled
Funds - development		 ofcellar 60,000 60,000
Designated
Funds - organlsational		 development 4,998 (4.998)
Genera
I		 son 24 14.428 (12.998i I14.293) 37.263
Unrestricted
Capital Funds		 15,461 352 15,109
134,136 14,426 I19,753 128,809
TOTAL 259,768 130,373 135,936 254,205

14 MOVEMENT

IN FUNDS OF THE C		 ARITY cant....
Details re funds: Contribution
Towards:
Reslrlcted Funds:
Our Manchester
VCS
Big LoNery
Gr Mcr NHS Foundation
Trust
ResVlcfed Capital Funds:		 -
-
-		 general
running costs of the charity.
towards
the Maya proJect
towards a wegbeing
and gardening
project
National
Lottery - grani towards
the purchase
ofpremises
for the project.
Tudor Trust - grant towards
the purchase
of premises
for the project,
English
Parlnerships
- grant towards		 the cast ofconstruction
work.
LankeNey
Foundation
-pert oftha grant was		 used for leasehold
refurblshments.
Children
ln Need
—towards extension		 ofthe creche,
Manchester
City Council- CAS-H - lawards
replacing
windows
Awards for AN -towards
hinges,		 back wall, fire alarm etc.The balance carried
Greater Manchester
Police		 forward
is the book value ofassets
-towards
equipment		 still to be depreciated.
The outgoing
charge represents
depredation		 on capffal assets.
Designated
Funda
The reserves are towards
non-routine		 premises cosis and a fund to be used to develop the cellar. .
16 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Fixed Net Current 2021 Fixed Net Current 2020
Assets Assets Total Assets Assets Total
5 5 5 5 5
RESTRICTED FUNDS: 30,553 30,553 14,575 14575
30,553 30,553 14575 14575
RESTRICTED FUNDS (CAPITAL): 109,027 109,027 110,821 110821
UNRESTRICTED FUNDS:
General 14,494 49,768 64,262 15,305 37,087 52,372
Designated 76,437 76,437 78,437 76437
14494 126,205 140,699 15,305 113,5D4 128 609
' TOTAL FUNDS 123,521 156,758 280 279 126,126 128079 254,2D5
16 GOING CONCERN
The charity's
main source of income		 is grant funding
and rental income.		 The trustees consider
that it is appropriate
to prepare the		 accounts on a going concern
basis and,		 consequently, Ihe
accounts do not include any adJustments
that would be		 necessary
ifthe		 funding
Income		 should cease.
17 POST BALANCE SHEET EVENTS
The Trustees do not consider that there have been any events since the balance sheet date that significantly
Impact on the financial statements as presented.
Covld - the charity are cantlnulng
lo		 operate to support the community
through
online		 and socially distanced
support
and are planning
to make adaptagons
to the bugding
to Increase		 the Covid safely for slaff and clients.
18 FINANCIAL INSTRUMENTS 2021 2020
Total Total
Flnendat
instruments
comprise
bank accounts.		 6 5
Bank Current
Account		 243
243

Income: 2021
E		 2020
E
E		 2020
E
E
Grants and Contracts:
Manchester
Cily Council - lunch group
Our Manchester
VCS		 71,787 1,000
71,767
Big Louery 33,823 42,804
SAME Hogstlc Mental Health Support 8,000
MCC Covld Support 10,000
Other 977
UK Youth - Young Girls Project 124,367 800 118,371
Commissioned
Services
Partnership
Payments		 500
11,992		 6,370
Bank Interest 54 221
Donations 190
Fundralslng
& Sponsorship		 1,278
Room Hire 574 1,244
Sundry
Income		 304 1,305
Memberships
&Trips		 137,791 3,394
~130373
Expenditure:
Employment
Costs		 96,345 101,370
Training 2,073
Freelance
&Sessional Work		 325 3,742
Volunteer Expenses
Premises Costs		 3,322 89
3,577		 I
Repairs
& Maintenance		 1,624 3,027
Project ActiviUes
& Events		 5,597
Service User Expenses 590
Fundraising
Costs		 594
Travel
& Subsistence		 252
Telephone
8 Broadband		 1,002 1,079
Printing,
Postage
& Stationery		 139 28
Insurance 2,135 2,098
Accountancy 990 990
Trustee
Meeungs
8 AGM		 Costs 179
IT Support,
Software
& Minor Eq		 ulpment 1,371 4,718
Websile 107 339
Bank Charges 210 88
Consultancy 1,960
Peyrog Costs
Depreciation		 952
2,605		 111,717 964
3,194
135,936
Surplus I ( Deficit ) for the Year (5,563