2022-03-31-accounts - Indian Senior Citizen's Centre (Manchester)

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		FOR THE YEAR EN	DED 31 MARCH 2022
					Year	Year
					Ended	Ended
					31.3.22	31.3 21
		Notes	Unrestricted	Restricted	Total	Total
			Funds f	Fundsf	Funds 6	Funds 6
INCOME FROM:
Donations &Legaaes Charitable Income Income from Trading Activities Bank Interest		(2) (3) (4)	1,699 14,551 8,708	43,242	1,699 57,793 8,708	190 30,183 800 13,630
Other Income			341		341
TOTAL			25,299	43,242	68,541	44,803
EXPENDITURE ON:
Raising Funds Charitable Activities		(5) (6)	(47,922)	(67,377)	(115,299)	(410) (65,549)
TOTAL			(47,922	(67,377)	115,299)	(65,959
NET INCOME (EXPENDITURE)			(22,623)	(24,135)	(46,758)	(21,156)
TRANSFER BETWEEN FUNDS		(13)
RECONCILIATION Total Funds Brought	OF FUNDS Forward		855,956	114,750	970,706	991,862
Total Funds Cerned	Forward	(14)	833,333	90,615	923,948	970,706

		BALANCE SHEET AS AT 31 MARCH 2022	BALANCE SHEET AS AT 31 MARCH 2022
			2022	2021
		Notes	8	8
FIXEDASSETS Tangible Fixed Assets		(10)	131,057		154,377
CURRENT ASSETS Debtors Bank Deposits Cash at Bank and in Hand		(11)	7,367 790,473 27,179	35,316 751,606 30,654
			825,019	817,576
LIABILITIES:
Amounts falling due
within one year			792,891		816,329
NET CURRENT ASSETS			923,948		970,706
ACCUMULATED	FUNDS
Restricted Unrestricted		(13) (I3)	90,615 833,333 923,948		114,750 855,956 970,706

						2022	2021
						6	6
Net movement in funds						(46,758)	(21,156)
Add back depreciation						23,320	25,674
Deduct investment income						(8,708)	(13,630)
Deduct profit on sale of fixed		assets
Decrease/(increase) in debtors						27,949	(5,280)
Increase/(decrease) in creditors						30,881	(7,676)
Net cash used in operating		activities				26,684	22,068
Cash flows from investment		activities:
Interest						8,708	13,630
Sale of Fixed Assets
Purchase of fixed assets							(769)
Net cash provided by investing			activities			8,708	12,861
Increase/(decrease) in cash		and	cash equivalents		dunng	35,392	(9,207)
the year
Cash and cash equivalents	brought			forward		782,260	791,467
Cash and cash equivalents		carried forward				817,652	782,260

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022
1.ACCOUNTING POLICIES
(a) Basis of preparation and assessment ofgoing concern The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts The financial 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 and Republic of Ireland
(FRS 102)issued January 2019and 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 uncertainties 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 with speafic restrictions imposed by
the donor or trust deed There are 4 restricted funds at the year end.
Unrestricted income funds compnse those funds which the trustees are free to use for any purpose	in
furtherance ofthe charitable obiects Unrestricted funds include designated funds where the trustees,
at their discretion have created a fund for a specific purpose.
Further details ofeach fund are disclosed in note 13.
(c) Income recognition All income is recognised once the charity has entitlement to the income, it is probable that the
income will be received and the amount ofincome receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is sub)act to conditions that require a level of performance before the chanty is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment ofthose conditions is wholly within the control ofthe
charity and it is probable that those conditions will be fulfilled in the reporting penod Interest on funds held on deposit is included 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 Recognition Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the
amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more
information on this attnbution refer to note (I)below.
(e) Irrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
(f) Allocation of support and governance costs Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability ofthe 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 activities have been apportioned based on
staff time and famlities used in each activity. The allocation ofsupport and governance costs is analysed in note 7.
(g) Charitable Activities Coals ofcharitable activities include governance costs and an apportionment ofsupport costs as
shown m Note 6.

	their settlement amount after allo	wing for any trade d	iscounts due
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
2	DONATIONS 8 LEGACIES	Funds 6	Funds F.	2022 6	Funds 6	Funds f	2021 f
	Donations Gift Aid	1,699 1,699		1,699 1,699	180 10 190		180 10 190
3	INCOME FROM CHARITABLE	ACTIVITIES Unrestricted Fund* 6	Restricted Funds 6	Total 2022 6	Unrestricted Funds f	Restricted Funds 6	Total 2021 6
	Manchester City Council CJRS Manchster Well Being Trafford Winter Resikence	6,163	3,616 15,000	6,163 3,616 15,000		6,504 500	6,504 500
	Trafford Housing Trust Bury MBC National Lottery Covid NHS Manchester CCG		5,726 3,328 10,280	5,726 3,328 10,280		2,920 10,000 10,259	2,920 10,000 10,259
	JT Stairs		2,000	2,000
	Other Small Grants		3,292	3,292
	Members Meals	5,506		5,506
	Members Holidays 8 Trips Members Transport Service	460 2,422 14,551	43,242	460 2,422 57,793		30 183	30 183

4	INCOME FROM TRADING ACTIVITIES	INCOME FROM TRADING ACTIVITIES	INCOME FROM TRADING ACTIVITIES
			unrestricted	Restricted			Unrestncted	ReStnCted
			Funds f	Funds f	Total 2022		Funds f	Funds f	Total 2021 f
	Room Hire						800 800			800 800
5	EXPENDITURE ON RAISING FUNDS
	Employment Costs						410 410			410 410
	EXPENDITURE ON		unrestncted	Restricted			unrestricted	Restncted
6	CHARITABLE ACTIVITIES		Fundsf	Funds f	Tote I 2022 f		Fulitis f	Funds f	Total 2021 f
	Employment Costs Freelance &Sessional	Work	927 30	14,719 1,653	15,646 1,683		992	10,961	10,961 992
	Meals & Food		2,092	5,450		7,542
	Physiotherapy, Chiropody, Exercise Classes etc			875		875		238		238
	Travel &Transport Vehicle Costs		33 39	740 4,960		773 4,999	3,022			3,022
	Members Holidays 8 Tnps Celebration & Events Support Costs Governance Costs		250 42,590 1,961 47,922	975 300 36,505 1,200 67,377	975 550 79,095 3,161 115,299		17,168 2,567 23,749	30,601 41,800	47,769 2,567 65,549
	ALLOCATION OF GOVERNANCE		AND
	SUPPORT COSTS
			General				General
			Support f	Governance f	Total 2022 f.		Support f	Governance f	Total	2021 f
	Employment Costs Premises Costs		7,322 14,168	1,292		8,614 14,168	6,924 8,282	1,228		8,152 8,282
	Website Legal Fees Day Care Costs Repairs & Maintenance Pnnting, Stationery &Post Insurance Minor Equipment Television, Telephone 8, Internet Depreciation Sundries		1,290 900 7,785 261 1,934 831 1,128 23,320 117			1,290 900 7,785 261 1,934 831 1,128 23,320 117	4,450 (4,827) 3,273 297 1,945 470 1,136 25,674 145		4,450 (4,827) 3,273 297 1,945 470 1,136 25,674 145
	Compensation Bank Charges Accountancy 8 Payroll		20,000 39 79,095	1,869 3,161		20,000 39 1,869 82,256	47,769	1,339 2,567		1,339 50,336

STAFF COSTS															2022	2021
																6
Wages and Satanas															24,260	19,523
Employers National	Insurance
Pension Costs
															24,260	19,523
The charity considers		its key management				personnel			comprises		the	trustees.
The total employment		benefits,	including		employer			pension		contributions			ofthe key management
personnel were Entl.		No employee		has benefits			in	excess		off60,000
The charity employed		3 people	during the		year		(fua time equivalent					of 1	person)
The average number		ofemployees,		working		on	a part		time	or sessional			basis, analysed	by function	was:
Client Care Sennces
Management 8 Administration

	ofthe trustees in respect	ofthe perio	d.
							Security,
10	FIXEDASSETS		Buildings	Building	Vehicles	Computer	Furniture &
	COST			Improvements 6		Equipment 6	Equipment f	Totalf
	As at 1st Apnl 2021		202,200	700,265	121,523	25,368	129,400	1,178,756
	Additions
	Disposals As at 31 March 2022		202,200	700,265	121,523	25,368	129,400	1,178,756
	DEPRECIATION
	As at 1st April 2021 Charge for year		93,012 4,044	676,907 10,307	100,269 8,777	24,791 192	129,400	1,024,379 23,320
	Disposals As at 31 March 2022		97,056	687,214	109,046	24,983	129,400	1,047,699
	NET BOOK VALUE
	As at 31 March 2022		105,144	13,051	12,477	385		131,057
	As at 31 March 2021		109,188	23,358	21,254	577		154,377
	DEBTORS						2022	2021
							6	6
	Other Debtors						2,570
	Accrued Income						2,754	32,950
	Prepayments						2,043 7,367	2,366 35,316
	In 2022 62,570relates to	restncted	debtors, 2021 gntl.
12	LIABILITIES:AMOUNTS	FALLING	DUE WITHIN	ONE YEAR			2022	2021
							6	6
	Other Creditors						163	137
	Deferred Income Accruals						8,999 22,966	1,110
							32,128	1,247
	DEFERRED INCOME						2022	2021
							6	6
	Deferred income brought Deferred in the year Deferred income carried	forward forward					8,999 8,999

OT	ES TO THE	ACCOUNTS FO	ACCOUNTS FO	ACCOUNTS FO	ACCOUNTS FO	R THE YEAR END	R THE YEAR END	ED 31 MARCH 202		2							13
13	MOVEMENT	IN FUNDS OF				THE CHARITY		Balance									Balance
								1 April	Incoming			Transfers				Outgoing	31 March
	Restricted Funds:							2021f									2022f
	Manchester	City Council						21,194								(21,194)
	Trafford MBC Winter				Resilience						15,000					(15,000)
	Trafford Housing		Trust (f8,999deferred)								5,726					(5,203)	523
	CJRS										3,616					(3,616)
	Bury MBC										3,328					(3,328)
	NHS Manchester		CCG								10,280					(10,280)
	JT Blairs										2,000					(2,000)
	Forever Manchester										1,000					(1,000)
	Costco										1,500					(1,500)
	Alpkit										360					(360)
	Manchester	Airport									432					(432)
	Members Holidays			&Tnps				33									33
								21,227			43,242					(63,913)	556
	Restricted Capital				Funds:
	Community	Fund	—building					14,049								(520)	13,529
	Insurance Claim		-	building				79,474								(2,944	76,530
								93523								3,464	90,059
	TOTAL							114,750			43,242					(67,377)	90,615
	Unrestricted	Funds:
	General							795,102			25,299				—	(28,066)	792,335
	Unrestricted	Capital			Funds			60,854								19,856)	40,998
	TOTAL							855,956			25,299					(47,922	833,333
								970,706			68,541					115,299)	923,948
	Previous Year							Balance									Balance
								1 April		Incoming			Transfers			Outgoing	31 March
								2020									2021
	Restncted Funds							f								f	f
	Manchester	City	Counal					29,347								(8,153)	21,194
	Manchester	Well	Being								500					(500)
	National Lottery Covid										10,000					(10,000)
	CJRS										6,504					(6,504)
	Bury MBC										2,920					(2,920)
	NHS Manchester			CCG							10,259					(10,259)
	Members Holidays				&Trips			33									33
								29,380			30,183					38,336)	21,227
	Restricted Capital			Funds.
	Community	Fund		-	building			14,569								(520)	14,049
	Insurance Claim		-	building				82,418								2,944	79,474
								96,987								(3,464	93,523
	TOTAL							126,367			30,183					(41,800)	114,750
	Unrestricted	Funds:
	General							783,200			14,620					(2,718)	795,102
	Unrestricted	Capital			Funds			82,295								(21,441)	60,854
	TOTAL							865,495			14,620					24,159)	855,956
								991,862			44,803					(65,959)	970,706
	Details re funds:
	Restricted	Revenue Funds:						Contribution Towards:
	Manchester	City	Counal					-towards carers grant and day					care
	Trafford MBC Winter Resilience							-towards centre costs and Covid safe							transport
	Trafford Housing CJRS			Trust (f&,999deferred)				—towards Covid-19 support -towards employment costs				dunng		Covid		19
	Bury MBC							-towards centre costs and Covid safe							transport
	NHS Manchester			CCG				-towards preentative			social and health				services
	JT Blairs							—towards day		trips and exercise sessions
	Forever Manchester							-towards equipment			&website		development
	Costco							-towards awareness			events
	Alpkit							-towards day		tnp costs
	Manchester	Airport						-towards the	purchase ofa microwave
	Restricted	Capital			Funds:
	Community	Fund		-	grant towards the		purchase	ofpremises for the		project.
	Insurance Claim		- towards			restoring	the fabric	ofthe properly

			Fixed	Net Current	2022	Fixed	Net Current	2021
			Assets F.	Assets F.	Totalf	Assets f	Assets f	Totalf
RESTRICTED FUNDS.				556	556		21,227	21,227
				556	556		21,227	21,227
RESTRICTED FUNDS (CAPITAL):
Community	Fund	- building	13,529		13,529	14,049		14,049
Insurance	Claim	—building	76,530		76,530	79,474		79,474
			90,059		90,059	93,523		93,523
UNRESTRICTED		FUNDS:
General				792,335	792,335		795,102	795,102
Designated			40,998		40,998	60,854		60,854
			40,998	792,335	833,333	60,854	795,102	855,956
TOTAL FUNDS			131,057	792,891	923,948	154,377	816,329	970,706

													15
					DETAILED INCOME AND			EXPENDITURE		ACCOUNT
						(for management		purposes	only)
INCOME										2022f		2021 6
Donations											1,699		180
Gift Aid													10
Grants
Manchester City		Counml —Expanded				Additional	Restrictions			6,163
Manchester Wellbeing												500
National Lottery		Covid										10,000
Trafford MBC Winter Resilience										15,000
Trafford Housing		Trust		(58,999deferred)						5,726
Bury MBC										3,328		2,920
CJRS Grant										3,616		6,504
NHS Manchester		CCG								10,280		10,259
J T Blairs										2,000
Other Small Grants										3,292
											49,405		30,183
Members Meals		&	Meal	Donations							5,506
Members Transport			Service								2,422
Bank Interest (incl.			matured		deposits)						8,708		13,630
Hall Hire													800
Other Income											341
Trips											460
											68,541		44,803
EXPENDITURE
Employment Costs										24,260		19,523
Freelance &Sessional				Work						1,683		992
Meals & Food										7,542
Physiotherapy,	Chiropody,				Yoga, Exercise Classes etc					875		238
Day Care Costs												(4,827)
Travel &Transport										773
Vehicle Costs										4,999		3,022
Members Holidays			&Trips							975
Celebrations &	Events									550
Premises Costs										14,168		8,282
Repairs & Maintenance										7,785		3,273
Printing, Stationery			8 Post							261		297
Insurance										1,934		1,945
Minor Equipment										831		470
Television, Telephone				& Internet						1,128		1,136
Website										1,290
Legal Fees										900		4,450
Depredation										23,320		25,674
Sundries										117		145
Compensation										20,000
Bank Charges										39
Accountancy &		Payroll								1,869		1,339
											115,299		65,959
Surplus (Deficit)		for the Year									46,758)		(21,156)