2022-03-31-accounts - Manchester Bangladeshi Women's Project

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					Year	Year
					Ended	Ended
					31.3.22	31.3.21
		Notes	Unrestricted	Restricted	Total	Total
			Funds f	Funds 2	Funds 5	Funds 5
INCOME FROEE
Charitable Income		(2)	40,944	154,072	195,016	136,859
Income from Trading	Activities	(3)				878
Bank Interest			21		21	54
TOTAL			40,965	154,072	195,037	137,791
EXPENDITURE ON:
Raising Funds		(4)	(1,630)		(1,630)
Charitable Activities		(6)	(12,875)	(134,108)	(146,983)	(111,717)
TOTAL			14506	134 108	148613	111717
NET INCOMING (OUTGOING)
RESOURCES FOR	THE YEAR		26,460	19,954	46,424	26,074
TRANSFER BETWEEN FUNDS		(13)
RECONCIUATION	OF FUNDS
Total Funds Brought	Forward		140,699	139,580	280,279	254,205
Total Funds Carried	Forward	(13)	157 159	159,544	326,703	280,279

							2022	2021
							6	6
Net movement in funds							46,424	26,074
Add back depreciation							2,378	2,605
Deduct investment	income						(21)	(54)
Decrease/(Increase)	in debtors						2,658	10,149
Increase/(decrease)	In creditors						11,255	(4,550)
Nst cash used In	operating		activities				62,694	34,224
Cash flows from investment			activities:
Interest							21	54
Net cash provided	by Investing			activities				54
Increase/(decrease)	In cash		and	cash equivalents		during	62,715	34,278
the year
Cash and cash equivalents		brought			forward		184,206	149,928
Cash snd cash equivalents			carried		forward		248 921	184206

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022
1.ACCOUNTING POLiCIES
(a) Basis of preparation and assessment ofgoing concern
The accounts (finanidaf statements) have been prepared under the historical cost convention with
items recognised at cost or transacgon value unless otherwise stated In the relevant noise to these
accounts. The gnancial statements have been prepared In accordance with the Statement of
Recommended Practice: Accounting and Reporting by Charities preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK end Republic of Ireland (FRS 102)January 2010and the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS 102)and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.The trustees consider that there are no material uncertainges about the charity's ability to continue as a going concern.
(b) Funds structure
Restricted funds are funds which are to be used in accordance wiih specific restrictions imposed the donor or trust deed. There are 15restricted funds al the year end.	by
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose In furtherance of lhe charitable objects. Unrestricted funds include designated funds where the trustees,
at their discretion have crested a fund for a specific purpose.
Further details ofeach fund are disclosed in note 13.
(c)Income recognltlon
Ag Income Is recognised once the charity has entitlement to Ihe income, it Is probable that the
income wig be received and the amount of income receivable csn be measured reliably.
Donations sre recognised when Ihe charity has been nogfied In writing of both the amount snd
seglement date. In the event that a donation Is subject to conditions that require a level of performance
before Ihe charity is entlf led to the funds, the income is deferred and not recognised untg either those
conditions are fully met, or the fulfilment ofthose condigons is wholly within the control ofthe
charity snd It Is probable that Ihose conditions will be fulfilled In the repohing period.
Interest on funds held on deposit Is Induded when receivable and the amount can be measured
reliably by the charity; this is normally upon notification ofthe interest paid or payable by the bank.
(d) Expenditure Recognltlon
Liabilities sre recognised as expenditure as soon as there is a legal or constructive obligation
committing lhe charity to that expenditure, it is probable that settlement will be required and the
amount of the obligagon csn be measured reliably.
All expenditure Is accounted for on an sccruels basis. All expenses including support costs and
governance costs are allocated or apportioned to the applicable expenditure headings. For more
information on this attribution refer to note (I) below.
(e) Irrecoverable VAT
Irrecoverable VAT Is charged sgainsl the expenditure heading for which it wss incurred.
(f) Agocatlon ofsupport and governance costs
Support costs have been allocated between governance costs and other support costs. Governance
costs comprise all costs involving the public accountability of the charity and Its compliance with
regulation and good 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 activiges have been apporgoned based		on
staff time and facilities used ln each activity.
The allocation of support and governance costs is analysed in note 6,
(0) Charitable Activities Costs ofcharitable activities Indude governance costs and an apportionment of support costs ss
shown in Note 5.
(h) Debtors Trade and other debtors are recognised at settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid nel of any trade discounts due,

4	EXPENDITURE ON	RAISING FUNDS	RAISING FUNDS	RAISING FUNDS	RAISING FUNDS
						Unrestricted			Restricted					Total			Unrestricted			Restricted			Total
	Employmenl Costs						Funds 5 644			Funds				2022 8		644		Funds 2		Futt 2	de		2021f
	Bed Debts							986								986
								1 630							1	630
5	EXPENDITURE ON CHARITABLE ACTIVITIES					Unrestricted Funds 8			Restricted Funds					Total 2022 6			Unrestricted Fundsf			Restricted Funds 2			Total 2021
	Employment Costs DBSChecks							7,333		90,791 582					98,124 582				(798)	90,354			89,556
	Freelance & Sessional		Work								1,000				1,000				25			300	325
	Partner Payments							150		25,167					25,317
	Project Acgvlties							3				668				671
	Service User Expenses																					590	590
	Support Costs Governance Costs							5,190 199		13,101 2 799					18,291 2 998				810	17,520 2 916			18,330 2916
							12,876			134,108				146		983			37	111,680			111,717
	ALLOCATION OF GOVERNANCE				AND	SUPPORT
	COSTS
						General								Total				General					Total
						Support 6			Governance 2					2022 6				Support f		Governance 2			2021 2
	Employment Costs							5,248			1,312				6,560				5,431		1,358		6,789
	Premises Costs							2,565				285			2,850				2,964			358	3,322
	Repairs & Maintenance							2,236							2,236				1,624				1,624
	Telephone & Broadband							793								793			1,002				1,002
	Print, Post & Stationery							233								233			139				139
	Insurance							2,168							2,168				2,135				2,135
	IT Support, Software	&	Minor Equlpmer					1,650							1,650				1,371				1,371
	Website							31								31			107				107
	Psyrou Costs							989								989			952				952
	Depreciation							2,378							2,378				2,805				2,605
	Bank Charges											212				212						210	210
	Trustee Meetings 8 AGM Costs											199				199
	Accountancy											990				990						990	990
							18 291				2,998				21	289		18,330			2,916		21 246
7	STAFF COSTS																			2022			2021
																				5			6
	Wages and Salaries Employers Nagonal Pension Costs	Insurance																		101,946 1,898 1,684			93,251 1,470 1,624
																				105,328			96345
	The charity considers		ils key management				personnel		comprises			the trustees			and the Co-ordinator.
	The total employment		benefits,	including		employer pension				conlrlbugons				of	the	key	management
	personne we e l re 219,909(2021			212,91I). No employee has benefits									in	excess		of660,000 .
	The average number	ofemployees,			working		on	a part	time or		sessional			basis,		analyssd		by	funcgon	was:
	Senrlces
	Management &Administration

NO	TES TO THE ACCOUNTS	F	OR THE	YEAR ENDED 31	MARCH 2	MARCH 2	022	022			12
9	FIXEDASSETS				Leasehold		Leasehold		Fixtures &	Office
	COST As at 1st April 2021 Additions				Land Bugdlngs f f 57,000 112,436				Equipment 5,042	Equipment f 4,682	Total f 179,160
	As at 31 March 2022				57,000			112436	5,042	4,682	179,160
	DEPRECIATION
	As at 1st April 2021 Charge for year							46,276 2,258	5,042	4,321 120	55,639 2 378
	As at 31 March 2022							48,534	5 042	4,441	58 017
	NET BOOK VALUE
	As at 31 March 2022				57,000			63,902		241	121,143
	As at 31 March 2021				57,000			66,160		361	12,521
10	DEBTORS									2022f	2021 f
	Other Debtors										2,231
	Prepaymenls									1,528	1,955
										1,528	4 186
	Restricted Funds									1,528	1,955
	Unrestricted Funds										2,231
										1 528	4,186
11	LIABILITIES:AMOUNTS	FALUNG		DUE WITHIN ONE	YEAR					2022f	2021f
	Other Creditors									323	743
	Deferred Income									28,385	23,350
	Other Taxes 8 Social Security Costs									1,790	1,492
	Third Psrly Grants Held									5,000	5,000
	Accruals									7,391	1 049
										42 889	31,634
	Restricted Funds									42,889	29,842
	Unrestricted Funds										1,792
										42 889	31,634
	Third Pany Grants are being		held on	behalf ofArdwick	& Longsight		Mutual	Aid Group
12	DEFERRED INCOME									2022f	2021f
	Deferred Income comprises Balance brought forward Released in Year		grants snd commissioned		services	in	advance			23,350	34,197 i34,197)
	Deferred in Year									5,035	23,350
	Balance as carried forward									28,385	23,350

NO	TES TO THE ACCOUNTS FOR T	HE YEAR ENDED 3	HE YEAR ENDED 3	1 MARCH 2022				13
13	MOVEMENT IN FUNDS OF THE	CNARITY		Balance				Balance
				1 April	Incoming	Transfers	Outgoing	31March
	Resfrlctsd Funds: Manchester City Coundl - Lunch Group Opens BAME Holistic Mental Health Support BME Network - Covld Support Our Manchester VCS Gr Mcr NHS Foundation Trust Partnership Payments - First 100Days			2021 f 752 2,532 20,014 1,095 8,160	59,453 11,400 71,767 11,452		(47,403) (718) (7,564) (65,791) (80) 10 760	2022f 752 12,050 1,816 3,838 25,990 1,015 6 852
	Restricted Capital Funds:			30,553	154,072		(132,314)	52,311
	National Lottery Tudor Trust English Partnership-Land English Partnership-Building Lankegey Foundation			15,522 8,400 57,000 4,309 4,590			(554) (300) (154) (164)	14,988 8,100 57,000 4,155 4,428
	Children In Need Manchester Ciiy Council- CAS-H Awards for AD			14,260 2,164 2 782			(460) (71) 91	13,8DO 2,093 2 891
				109027			1,794	107,233
	TOTAL			139,580	154 072		134,108	159544
	Unrestricted Funds:
	Designated Funds - Covld adaptetlons		& buBdlng
	maintenance			16,437				18,437
	Designated Funds - development	ofcellar		60,0DO				60,000
	General			49,769	40,985	552	(14,505)	78,781
	Unrestricted Capital Funds			14,493		552		13941
	TOTAL			140699	40 965	552	14 505	167159
				280,279	195,037		148.813	326,703
	Previous Year:			Balance				Balance
				1 Apr8	Incoming	Transfers	Outgoing	31 March
	Restricted Funds:			2020 f				2021f
	Manchester City Coundl - Lunch Group			752				752
	BAME Holistic Mental Health SuPPort				8,000		(5,468)	2,532
	Our Manchester VCS			12,613	71,787		(64,366)	20,014
	Big Lottery Gr Mcr NHS FoundaBon Trust			115 1,095	33,623		(33,738)	1,095
	Smell Grants				977	45	(1,022)
	Partnership Payments - First 100Days			14,575	11452 125,819	45	5 292 (109,886)	8,160 30,553
	Restricted Capital Funds: National Lottery Tudor Trust			16,076 8,700			(554) (300)	15.522 8,400
	English Partnership-Land English Padnership-Building Lankegey Foundation Children ln Need			57,000 4,463 4,754 14,720			(154) (164) (480)	57,000 4,309 4,590 14,260
	Manchester City Coundl- CAS-H Awards for Ag			2,235 2 873 110,821			(7t) 91 1 794	2,184 2 782 109027
	TOTAL			125,396	125819		111,68D	139580
	Unrestricted Funds:
	Designated Funds - Covld adaptations maintenance		& building	16,437				16,437
	Designated Funds - development cfcellar Q ~ IF dv Unrestricted Capital Funds (spent) TOTAL			60,00D 37,263 15,109 11.972 128,809 254,205 11972 137.791		671 616 45	(37) 37 111717	BO,DDD 49,769 14493 140699 280,279

							16
TRADITIONAL		INCOME & EXPENDITURE	ACCOUNT	YEAR ENDED	31 MARCH 2022
		(for management	purposes	only)
				2022		2021
Income. '				6		5	5
Grants and Contracts:
Our Manchester VCS				71,767		71,767
Big Lottery						33,623
SAME Hogstlc Mental	Health Suppon			11,400		8,000
MCC Covid Support				6,163		10,000
Olher						977
Community Champions Opens				19,131 59,453	167,914		124,367
Commissioned Services							500
Partnership Payments Bank Interest					26,452 21		11,992 54
Speaker Fees Room Hire					650		574
Sundry Income					195,037		304 137,791
Expenditure: Employment Costs Freelance 8 Sessional Work				105,328 1,000		96,345 325
DBSChecks				582
Partnership Payments Premises Costs Repairs & Maintenance Project Activities & Events Service User Expenses Telephone & Broadband Pringng, Postage 8 Stationary Insurance Accountancy Trustee Meetings 8 AGM Costs IT Support, Software & Minor Equipment Webails Bank Charges Payroll Costs Bad Debts Depreciation				25,317 2,850 2,236 671 793 233 2,168 990 199 1,650 31 212 989 986 2,378		3,322 1,624 590 1,002 139 2,135 990 1,371 107 210 952 2,605	111,717
Surplus I( Detlclt ) for the Year							26,074