##
##
##
##
##
##
##
##
##
##
##
##
##
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##
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##
##
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##
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##
##
||||||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||