##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|||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)|