MASH MANCHESTER ACTION ON STREET HEALTH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Registered Charity No. 1051754 Company Registration Number: 03131154
MASH MANCHESTER ACTION ON STREET HEALTH INDEX PAGE NUMBER CONTENTS 1-13 TRUSTEES ANNUAL REPORT 14-17 AUDITOR'S REPORT 18 STATEMENT OF FINANCIAL ACTIVITIES 19 BALANCE SHE 20 STATEMENT OF CASH FLOWS 21-31 NOTES TO THE ACCOU5
MASH MANCHESTER ACTION ON STREET HEALTH Report of the Trustees for the year ending 31 March 2024 The trustees present their annual directors, report and financial ststement5 of the charity for the year ended 31st March 2024 which are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The financial statements comply wrth the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). MASH'S Vision A world where all women have choice, freedom and power MASH'S Ob'ectives MASH provides expert, gender and trauma infomied non-judgmental and accessible support to women in Greater Manchester who are. have been or may stsrt sex working, and who are experiencing multiple disadvantage. We recognise the impact that multiple marginalised identities have on women and work to tackle the material barriers women face, challenge structural inequalities and stigma and influence change. We do this by working alongside women to promote their inclusion and access into existing services, advocating for improved ServIS infomied by their needs and supporting them to realise their goals. We want to win the fight for all women's rights, safety and wellbeing and are working towards being an actively trans" inclusive and anti-racist organisation. Our purpose is to reduce hami and increase safety in women's lives, build resilience and equip them to make positive changes and decisions about their lives. MASH'S New Strategy In March 2023, we launched our ambitious S-year strategy 2023-2028, which has four key ambitions.. Strengthening our support to women to maintain the quality of the core services we offer and extend our current package to meet the needs of more women Increasing our reach by meeting more women where they are at across Greater Manchester in terms of location and a focus on protected characteristics and intersectionality Amplifying women's voices and infEuen¢ing change by ntrIng women's voices and experience across all aspects of our work and ensuring that services for women are co4esigned with them Creating a progressive and inclusive organisational culture which includes development of a People Strategy, a Lived Experience leaders programme and a commitment to developing our Environmental Policy and organisational Carbon Literacy. and reducing our carbon footprint
MASH MANCHESTER ACTION ON STREET HEALTH MASH'S Im act MASH'S reach over 2023124". 628 women were reached and supported by MASH 323 women were supported by MASH for Ihe first time MASH Service Number ofwomen Number of visits I contacts 2,400 1,630 6.079 217 116 229 479 Dro -in Centre Outreach Van ort Sexual health clinic Sauna outreach On fool outreach ecialist inreach 219 255 303 168 87 100 38 Women reached over 2023124.. 311 street sex workers 193 women with addictions 199 survivors of violen We supported women from 18 drfferent countries of whom around 79'h were British, 7% Romanian, 80% Hungarian, 3% were from other European countries and 20A were from outside of Europe. Our impact over 2023124 Over 6,000 hours of support provided 446 women were provided sexual health advi, contfaception, or STI testing 22,000 condoms were distributed to women 77 STI'S were treated 278 women were provided advice around personal safety 3 women were supported to flee from modem slavery 210 women were supported wrth their mental health 55 women accessed counselling at MASH 193 women were supported with their drug or alcohol use MASH'S needle exchange was accessed 360 times 51 women accessed treatment for addiction 193 women were supported with housing and homelessness 119 women were supported into accommodation Food and drink was accessed over 3,500 times 96 safeguarding incidents escalated In our 2024 Annual servi User Survey women told us that through MASH'S support.. 760/0 had improved health. 93 % had improved wellbeing 91 % felt safer 88 % felt more able to identfy their goals 88 % felt more able to achieve their goals 95 % felt that MASH staff and volunteers understood Ihem 87 % felt that they had the opportunity to share their opinions
MASH MANCHESTER AlON ON STRE HEALTH Cost of Living We have continued to feel the harsh impact of the Cost of Living Crisis in the financial year 2023124. Women who were previously just about managing are now falling into crisis. Many women have returned to sex work years after extting as a last resort to pay bills and to put food on the table. Others are sex working for the first time wtth 2023124 being our busiest year for new presenters with 323 women accessing MASH for the first time this year. We have developed specrfic support for financial hardship, both to get women out of immediate crisis alongside supporting their longer-term financial security. In 2023124 MASH provided.. 373 food parcelslvouchers 62 mobile phones and 75 bus passes. supporting women's independence 719 toiletry packs and 1.156 items of essential clothing, supporting women's dignity 1..1 support with finances and debt to 122 women Violence against women There has been an increase in Violen and assault against the women we support with 30 % more women (almost 200 women) requesting support from MASH around this. There were 68 specific incidents reported to MASH in the last year, a significant underestimate for the number of attacks actually taking place. Of those who reported to MASH the vast majority of women consented for infornation about the attacks to be shared with other MASH service users in order to help protect them. 300k of women chose to report incidents to the poli. The breakdown of types of incidents is shown below. Punters are increasingly using violence to avoid paying or to take back money. Types ol Incidents 2023124 25 •Verbal Abuse 22 •Sexual A55auli 21 • Oihei •Rape K4dnap OT Attempted • Ph1(31 Aswlt • Robbery Our stsff and volunteers provide advice around safety and crime to women who are sex working which includes disseminating 'dodgy punter reports, detailing descriptive information about males who have recently been reported as abusive or violent. To further reduce risks, we provide women with personal attack alarms. Due to fear of criminalisation and discrimination, and concem regarding lengthy court preSSeS and conviction rates,
MASH fvIANCHESTER AcfioN ON STREET HEALTH many women are reluctant to report crimes such as rape or assault to the police. Our volunteers and staff provide emotional and practical support to these women while encouraging them to report incidents and our Independent Sexual Violence Advisor supports them through the criminal justice process. Given the size of our organisation and team, we are immensely proud of the numbers of women we have reached and the impact we have had this year. For more information, please visit www.mash.or .uk to see our Impact Report.
MASH MANCHESTER AcfioN ON STREET HEALTH MASH'S Sep4ices MASH Outreach Van The MASH Outreach Van operates as a mobile drop in 6 nights a week from 8pm until midnight. The van reaches women across the city where they are working, removing barriers to access, and is often the onty point of contsct for some women who sex work on Ihe streets. The MASH outreach van acts as a first responder, often giving crisis interventions and immediate support rf women have been attacked or assaulted whilst working on the beat. The stsff team, which includes a Romanian and a Hungarian interpreter, along with practitioners from partner services such as rough sleeping teams and drug and alcohol workers, and MASH volunteers. give women information and ham reduction advice. Women have access to support on a wide range of issues including safety, sexual health, drugs and alcohol, homelessness, domestic violence, mental health, sexual Violen and exploitation and trafficking. They can access condoms, personal attack alarms, 'dodgy punler, reports, needle exchange, toiletries, clothing and refreshments. Women who use the van can be referred into emergency accommodation and into the MASH Drop-in Centre for assessment and casework support. During 2023124 following research into gaps in support across Greater Manchester, and as a key aim of our current stralegy. MASH were commissioned to pilot the Outreach Van Servi to deliver outreach to sex work 'beats' in Oldham and Rochdale, thus expanding our reach beyond the sex work beats of Manchester and Salford. Our outreach workers aLso provide specialist in-reach to women's tsntres in Oldham and Rochdale. "When working the beat, makes me feel a lot safer knomng the van is out.. "Whenever anything has happened, MASH has been there." MASH Drop-in Centre Staffed by paid workers and supported by a team of dedicated volunteèrs, the women-only trans" inclusive MASH Drop-in Centre offers free and unconditional access to a wide range of services. Women can drop in for a chat. something to eat or drink, access to computers and a social space with other women. They can access health interventions including condoms and needle exchange and a full sexual health clinic. In order to support improved mental health, wellbeing, social Connection and skills development, counselling, complementary therapies, arts and crafts and activities are also available. The centre is open 5 days a week and provides an excellent opportunity to engage th women and encourage them to access the support they may need from the MASH Caseworkers. "MASH have helped me look at myself and have really tned to help me love myself. Mo confidence." -They have been supportive to me on many occasions. I felt suicidal, emotional, broken, depressed. Coming he was the best thing. Thank you MASH." One-to-one support The MASH Caseworkers work intensively and consistently with individual women in4epth on a one-to-one basis. Women will undertake a comprehensive assessment with the caseworker where individual needs around housing, mentsl health, substance misuse, and criminal justice will be identrfied. A holistic, gender and trauma-inforned support plan will be agreed and implemenled, focusing on choice and empowermenl for the individual woman. Our casework team includes a specialist young women's caseworker, recogni5ing the unique needs and experiences of women under 25. "Helpful and supportive. It means a lot to know someone's there foryou." "Less anxious, feel supported. Makes me happy."
MASH MANCHESTER AlON ON STREET HEALTH Sexual Heafth MASH staff and volunteers are trained to provide sexual health advi to women, including advice on safer sex. The MASH Nurse delwers sexual health screenings from the MASH Drop-in Centre and we have clinics where women can attend without an appointment. The nurse also delivers STI treatments, contraception including Long Acting Reversible Contraception, Hepatitis B vaccinations, condoms. referrals and support into termination of pregnancy, pregnancy testing, Hepatitis C clinics, Blood Borne Virus adVI/referral and general health promotion advi. In 2023124 we also piloted sexual heallh outreach in Salford, Oldham, Rochdale and Bury, providing Screenings. health promotion and referrals into other MASH support and local services via newly developed partnerships. "[I've] Been lonely and depTrssed. Not many trans groups in Manchester, I like MASH and staff are like family I never have." On-foot Outreach The MASH leam conduct on foot outreach in the City Centre lce a week. Through this model and we target women who are begging andlor rough sleeping. Many of them are involved in survivallopportunistic sex work, but do not necessarily identify as sex workers. The main focus of this work is to support women off the street into safe accommodation, recognising the differing needs and vulnerabilities women who are begging andlor rough sleeping experience. We also continue to be the specialist partner working with women at the Manchester Street Engagement Hub, a multiagency approach to VrkIng with people begging and sleeping rough in Manchester. The Street Engagement Hub is a local authority led initiative which brings together key partners including police, housing and homelessness services, drug and alcohol ServIS and physical and mental health support in order lo support people through an engagement rather than enforcement model. -1 wouldn't n7ake my appointments rfit wasny for[my caseK)ther] from MASH, great support." "MASH lets us know we're not alone" Trafficking and Modern Slavery We work closely with the Greater Manchester Modern Slavery Unrt, Greater Manchester Police and are actrve members of the Greater Manchester Modern Slavery NGO forum. All MASH stsff are trained to recognise the indicalors of trafficking and how to support victims that are identified. MASH supports migrant women on the streets and in massage parlours., we also have interpreter5 on our outreach teams. We have observed that trafficking is a hidden crime and often victims do not selF-identrfy as a victim. We give out lots of infomation to migrant workers to advise them of their rights and the support services available if they feel unsafe. MASH has supported victims into safe accommodation and through the process of repatriation. -They are always there to help you th a listening ear." Greater Manchester Housing First Partnership At the start of 2021 MASH became part of the Greater Manchester Housing First Partnership pilot, hosting three Housing First Workers who work spectfically with women. Housing First is an internationally evidence-based approach, which uses independent, stable housing as a plafform to enable individuals experiencing multiple and complex disadvantage to begin recovery and move away from homelessness. This approach has been hugely successful in enabling MASH se1 users to access and maintain tenancies of their own. MASH provides a gender specialism within the Greater Manchester Partnership where recent data shows that the Tenancy Sustainment rate is better for women than men. "Everything. I'd be dead, in jail or a mess rf it wasn't for them."
MASH MANCHESTER AcfioN ON STREET HEALTH Specialist Inreach MASH is a key part of a partnership project providing a women specific accommodation pathway, led by Manchester Cty Council and in partnership with The Riverside Group and Manchester Women's Aid. This project seeks to support women who are rough sleeping and also at risk of domestic abuse and violen. Specifically, women housed with a temporary accommodation provider are inVoed in the project. They are provided gender and trauma- informed wraparound support by MASH'5 Specialist In-reach Workers and have access to domestic abuse support from a specialist Women's Aid worker. "Make me feel safe and that I'm a good peOn. They help you see the good in yourself." New work in 2023124 Along with extending our van and sauna outreach to Oldham. Rochdale and Bury as detailed above, we have been delighted to secure funding and on-board several new work programmes in 2023124 as part of our current strategy, following gaps identified by speaking to women and support organisations working across Greater Manchester. Independent Sexual Violence Advisor We were delighted to bring an Independent Sexual Violence Advisor {ISVA) into the team in 2023124. Sex workers are at extremely high risk of sexual violence, and we have seen increases in incidents of sexual violents during 2023124 as outlined above. Many women struggle to engage with mainstream services or to report crime due to stigma and inaccessibility. The specialist ISVA based at MASH enables women who sex work to access specialist emotional support following an incident, as well as 5UPPOrt with reporting to the police and the often challenging journey through the criminal Justi system. Often women who are victims of sexual assaulurape are reluctant to go to the Ioc21 Sexual Assault Referral Centre and the retention rate of sex workers who attend is often poor. The ISVA worker is instrumental in offering encouragement and support to engage women into Ihe forensic process and the police. Next year we are also hoping to build an 'Achieving Best Evidence, suite at the MASH Centre so that women are able to provide evidence to the police while in a space they feel comfortabEe at MASH. We are also hoping to enable our clinical space at MASH to collect early forensic evidence. Pathfinder Project In 2023Q4 MASH was invited to join a partnership project aiming to improve mental health outcomes for survivors of rape and serious sexual offences IRASSO). In partnership with the Greater Manchester Resilience Hub and other local VCSE support services, we provide a 'pathfinder' seNi¢e lo women who are RASSO survivors. Through a specialist pathfinder worker based at MASH. this aims to remove barriers and enable women to access and engage with the mental heah support that they need. Thrive Progrdmme In 2023124 we launched a new pilot programme, Thrive, tsrgeted at women exiting from sex work and wanting to move away from engagement wtth MASH'S other services. Based on consultation wilh our Servi user advisory panel the pilot has covered a wide range of areas in its f irst year including wellbeing activities, digital inclusion skills work and confidence- building workshops. The approach is continually being monitored and adapted during the initial 3 year pilot and aims to test out ways that women could access peer support, addiction recovery support, befriending, training, volunteering, and local activities.
MASH MANCHESTER AcfioN ON STREET HEALTH Wider MASH U dates User involvement and Co-production MASH has a long stsnding commitment to partnering with women who have lived experien of sex work to plan and deliver our servIs. In 2020 MASH set up our Servi User Advisory Panel Sue's Space which is supported by a specrfic post- our Involvement and Training Officer. Sue's Space meets monthly with the CEO, Trustees and staff to scrutinise MASH'S strategy and offer expertise around service delivery, external partnerships and new initiatives. A Sue's Space member described it.. "The panel is a small, diverse group of women who have benefited from services past and present. Before any strategie5 are drafted, or decisions made, the panel feed in on the topic.. The panel links directly with the board and governance structures and staff members regularly attend panel meetings to consult on key issues, new ideas and funding opportunities. This ensures women's voices and experience are centred across the organisation. To enable skills development and confidence building, MASH actively identifies opportunities and supports Sue's Space panel member5 to become leaders externally delivering against one of our strategic ambilions to amplify women's vol$ and influence 5yStems change. Highlights over 2023124 include.. Input into the Women's Rough Sleeping Census {18 women), wn by Homeless Link to understand women's homelessness, enabling better design of services. Input into Agenda Alliance research (5 women), creating recommendations for how Greater Manchester Combined Authority can better support women who experien multiple child removals. Input into University of Manchester Smear Testing research (4 women), exploring barriers to rvICal screenings. Input into St Mary's Sexual Assault Referral Centre research (5 women) improving the aCssIbl11ty of the Sexual Assault Referral Centres for sex VrkerS. Service users and ex-setvice users wreated and co-delivered Trauma Informed Best Practice training sessions to organisations including Greater Manchester Probation. Coffee4Craig, JustLife, Shelter, Manchester City Council Housing Teams, Women MAThA, Greater Manchester Police, and MASH volunteers. Involvement with Comedy for Social Change, run in collaboration with Salford University. to use comedy as a means to combat stigma culminating in a public perforynance {7 women). Creative writing sessions (18 women) creating contributions to Mlomen, Relationships, and the Criminal justi System. a book compiled by Leeds University. Sue's Space members setting questions and tasks and being on recruitment and interview panels for new MASH staff. 'Feel like my voKe is heallj and my opinions matter." Diversity, Equity and Inclusion The Board and Senior Leadership Team proactively leads on Diversity, Equity and Inclusion (DEII at MASH to ensure il is at the heart of our strategy and embedded across everything we do. Trustees use their Iwed experience of inequalities lo bring passion, insight and leadership to this work. We have identified DEI champions across the Board and wider team who work together to ensure DEI is a priority across everyone s working practice. We have developed a DEI road map and action plan that sits across our strategy and have created a Anti oppression and social Justi working group with represèntation from trustees. staff, volunteers and service users. The working group holds us lo account, overseeing and
MASH MANCHESTER AlON ON STREEf HEALTH monitoring implementation of our DEI action plans. We also have regular check-ins with external DEI consultants and use industry recognised tools. such as the Meyer DEI Spectrum, to better understand our current status and set action plans which can be integrated across our organisation which have tangible deliverables so we can measure improvement. We are an actively learning and development organisation and recognise that we are on a continuous DEI journey. Tangible differences include in 2023124= Increased awareness of DEI across our whole team. including recognition of our own demographics, our unconscious bias and how we as individuals can take ownership of and embed DEI practice in our work Improved understanding of how our societal systems and structures are discriminatory and excluding. and steps we can collectively tske to improve outcomes Developing an open culture at MASH where people can have honest conversations, constructive challenge and explore DEI in a safe place, offering support and identrfying training needs Developing partnerships with equalities organisations to support best practice, commission training and devise partnership projects to better support and serve diverse communities. During recruitrnent of our new Chair of the Board, actsvely seeking a candidate with demonstrable specialism in DEI work to prioritise and drive fOard this work Chair of Trustees Recruitment MASH'S Chair of Trustees Tabz O'Brien-Butcher fomialty resigned at our AGM in November 2023, and worked with us on the recruitment process for our next Chair. We were keen to ensure that we actively recruited a candidate with demonstrable specialism in DEI. Following a robust recruitment prOsS with a very high calibre of candidates we were delighted to appoint Jackie Drwer OBE who officiallyjoined as Chair of the Board in June 2024. We extend our thanks and best wishes to Tabz for all her years, Servi on the MASH Board. Financial Review MASH has a varied portfolio of funding with significant income raised from Greater Manchester local authorities, the Greater Manchester Combined Authority, central government funding and trust and foundations. We saw our income and expenditure increase this year as the result of a number of factors. Increased hardship and demand for our services linked lo the Cost of Living Crisis, as well as increased internal costs have led to an increase in expendtture. Income and expenditure has also increased due to the delivery of additional servi$ responding to unmet need including a pilol reaching sex workers in Oldham, Rochdale and Bury; a new Independent Sexual Violence Advisor role., a new partnership project supporting women with mental health needs., a new project 'Thrive' supporting women exiting from sex workfin recovery from addictions. We have Continued to work to diversfy our income. As part of our fundraising strategy and in proactive response to our ambitions and growth, we invested in a Fundraiser post, which commenced in December 2022 to strenglhen our income generation team and contribute to our aim of financial sustainability to achieve our ambrtions. This new Fundraiser post has key objectives around trust and foundations grant giving. Our part time fundraiser continues to develop relationships with a number of community groups and the public to grow our communty fundraising and individual giving support and work towards reducing our reliance
MASH io MANCHESTER AcfioN ON STRE HEALTH on larger funders. Over 2024125 we intend to trial earned income through delivering trauma- informed best practice training to other organisations. Investment powers and policy The trustees having regard to the liquidity requirements of operating the charity have kept available funds in an interest bearing deposit account. Resenies Policy and golng concem The charity aims to maintain free reseNes in unrestricted funds at a level that equates to six months of core charitable expendilure. With MASH offering a critical frontline service to vulnerable women, the continuity of the charitable activities is paramount and thus reserves held should ensure MASH could adequatety sustain services for six-months, should the charity incur rising costs or see its main sources of grant income cease. The overall reseNes held on the 31st March 2024 was £507,748. The balance held in unrestricted reserves at 31 st March 2024 was £486,748 of which £482,109 were free reserves afler allowing for funds tied up in tangible fixed assets. £482.109 equates to roughly 7 months of core charitable expenditure. Core charitable expenditure exclude5 fixed-lemi programme costs and covers the costs required to ensure the delivery of core ServIS including the Drop-in Centre, Van Outreach, Sexual Health Clinic and Casework support. Risk Management The charity has a risk register where the major risks, identified by the Trustees, are registered and systems put in place to manage them. The Trustees have in place policies to cover a variety of risks, including those relating to Health and Safety and Safeguarding. The Board and Senior Leadership Team each have a named Designated Safeguarding Lead and Designated Safeguarding Deputy. Fomal risk assessments are in place for all our venues and activities and these are regularly reviewed. Any issues of concern are reported to the Trustees through a system of incidenl reporting. The Trustees review organisational risks through the annual business planning process and at Board Meetings. Plans for Future Periods To continue to roll out LNed Experience Trauma Informed practi training to better equip external agencies to appropriatety meet the needs of women who are sex working and facing multiple disadvantage. and trial raising income for the organisation through this route To sustain our ServIS following a period of rapid growth To undertake an organisational health check, Board audit and services audits, and to commission independent research into the effectNeness of our ServIS in order to prioritise our workstreams and continue to strengthen our organisation To increase our reach and how we can support women working in the 10 boroughs of Greater Manchester To continue to respond to the changing needs of our service users and to changes in the external environment To strengthen existing and develop new partnerships in order to improve the lrfe outcomes of the women we support To explore new models for the provision of sexual health services To continue to develop and embed our service user involvement and develop a Lived Experience Leadership Pathway To commit to improve the diversity and accessibly of our organisation and to further embed Diversity, Equity and Inclusion into our cuRure To commit to reducing our carbon footprint and creating and implementing environmental poltcies.
li MANCHESTER AcfioN ON STREET HEALTH Structure Governance and Management Manchester Action on Street Health is a company limited by guarantee governed by its Memorandum and Articles of Association incorporated 27th November 1995 as amended by special resolution registered at Companies House on 3rd March 2016. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 4th January 1996. Appointment of Trustees All the directors of the company are also trustees of the charity. At every A.G.M., one third of all the trustee directors shall retire from Offi but shall be eligible for re-appointment at MANCHESTER ACTION ON STREET HEALTH. The charty may by ordinary resolution appoint a person who is willing to act to be a director. Trustee Induction and Training MASH ha5 developed a comprehenstve Trustee Resource Pack to support the trustees in their work. Induction includes meeting the existing Trustees, an explanation of the context in which the Charity operates and visits to operation sites where necessary. The obligations of management committee members are explained and key documents, including the Memorandum and Articles and the latest set of accounts are provided. Organisation The board of trustees administers the charity. The board normally meets every three months. A Chief Executive is appointed by the trustees to manage the day-to-day operations of the charity. Related Parties and cOperatIon with other organisations None of our trustees receive remuneration or other benefit from their work with the charty. Any connection beeen a trustee or senior manager with any service providers must be disclosed to the full board of truslees in the same way as any other contractual relationship with a related party. In the current year, other than disclosed in the notes to the accounts. no such related party transacb'ons were reported. Reference and Administrative Infomiation Charity Name.. Manchester Action on Street Health (also known as MASH) Charity Number.. 1051754 Company Registration Number: 03131154 Director5 and Trustees The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The twstees and officers serving during the year and since the year-end were as follows: Key management Personnel: Directors and Trustees Tabatha O, Brien-Butcher Chair of Trustees (resigned November 2023) Katherine Eaton Sarah Miguel Helen Clayton Colette Cronshaw Dr Louisa Baxter Nazanin Ghodrati Iram Kiani Rachel Hurst Interim co<hair (appointed as co<hair November 2023) Vice Chairllnterim co-chair (appointed as co-chair Nov 2023) Treasurer
MASH 12 MANCHESTER AcfioN ON STREET HEALTH Andrea Anderson Naeed Khan Annabel Emery Jacqueline Driver Company Secretsry Chair of Trustees (appointed June 20241 Chief Executive Annabel Emery Registered Office 94-96 Fairfield St Manchester M12WR Accountants Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester M11 3TQ Auditors Mckellens 11 Riverview Heaton Mersey Slockport SK4 3GN Bankers National Westminster Bank Manchester University Precinct De Havilland Way Horwich BL6 4YU CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Leed5 Building Society 105 Albion Street Leeds LS1 SAS
MASH 13 MANCHESTER AcfioN ON STRE HEALTH Trustees Responsibilities The charity trustees (who are also the directors of Manchester Action on Slreet Health for the purposes of company law) are responsible for preparing a trustees. annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year, which give a true and fair view of the state of affairs of the Charitsble company and of the incoming resources and application of resources, including the income and expendf(ure, of the charitable company for that perM)d. In preparing the financial statements, the trustees are required to-. Selecl suitable accounting principles and then apply them consistently.. Observe the methods and principles in the applicable Charities SORP., Make judgments and estimates that are reasonable and prudent., State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statementS', Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charty will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. By ord f th board of trustees. Jacqu Driver Chair of Trustees Date:
14 Manchester Action on Street Health Independent Auditorfs Report to the Members of Manchester Action on Street Health Opinion We have audited the financial statements of Manchester Action on Street Health (the 'company') for the year ended 31 March 2024, which comprise the Statement of Financial Activity, Balance Sheet. Statement of Cash Flows and Notes to the Financial Statements, including a summary of signrficant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards comprising Charities SORP- FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, {United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements- give a true and fair view of the state of the companys affairs as at 31 March 2024 and of its income and expenditure for the year then ended- have been properly prepared in accordan with Untted Kingdom Generally A¢pted Accounting Practice- and have been prepared in accordan wth the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) {ISAs {UK)} and applicable law. Our responsibilities under those stsndards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fUilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtsined is sufficient and appropnate to provide a basis for our opinion. Conclusions relating to going concem In auditing the financial statements. we have concluded that the directors, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied, we have not identrfied any material uncertainties relating to events or conditions that, individually or collectively, may cast signrficant doubt on the company's ability to continue as a going concern for a period of at least e1ve months from when the original financial statements were authorised for issue. Our responsibiif(ies and the responsibilities of the directors wrth respect to going concem are described in the relevant sections of this report. Other information The other information comprises the information included in the Trustees, Report, other than the financial statements and our auditorfs report thereon. Our opinion on the financial statements does not cover the other infomiation and, except to the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent wilh the financial statements orour knowledge obtained in the audit orotherwise appears to be materially misstated Ifwe identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial stalements or a material misstatement of the other information. If, based on the work we have perfomed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
15 Manchester Action on Street Health Independent Auditorfs Report to the Members of Manchester Action on Street Health Opinion on other matter prescribed by the Companies Act 21)06 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Trustees, Report for the financial year forwhich the financial statements are prepared is consistent wf(h the financial statements- and the Trustees, Report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees, Report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you rf, in our opinion- adequate accounting records have not been kept. or retums adequate for our audii have not been received from branches not visited by us; or the financial statements are not in agr&ment with the accounting records and returns,. or certain disclosures of Trustees, Remuneration specrfied by law are not made; or we have not received all the information and explanations we require for our audit., or the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the Trustees, Report and from the requirement to prepare a Strategic Report. Responsibilities of directors As explained more fully in the Statement of Trustees, Responsibilrties set out on page 13, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors detemine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements. the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic attemative bLrt to do so. Auditorfs responsibilities for the audit of the financial ststements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatementwhen it exists. Misstatements can arise from fraud or eor and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
MASH 16 Manchester Action on Street Health Independent Auditor's Report to the Members of Manchester Action on Street Health Our approach to identfying and assessing the risks of material misstatement in respect of irregularities, including fraud and non<ompliance with laws and regulations, was as follows.. the engagement partner ensured that the engagement team collecliv&ly had the appropriate competence, capabilities and skills to identify or recognise non<ompliance with applicable laws and regulations., we identrfied the laws and regulations applicable to the company through discussions with direclors and other management, and from our knowledge and experience of the charity sector., . we focused on specific laws and regulations which we considered may have a direct material effect on the financial stalements or the operations of the company, including the Companies Act 2006, the Charrties Act 2011, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation., . we assessed the extent of compliance wrth the laws and regulations identified above through making enquiries of management and inspecting legal correspondence., and that identFfied laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the company's financial statements to material misststement, including obtaining an understanding of how fraud might occur, by= making enquiries of management as to where they considered there was susceptibility to fraud. their knowledge of actual, suspected and alleged fraud., considering the internal controls in place to mrtigate risks of fraud and non-compliance with laws and regulations., and understanding the design of the company'5 remuneration policies. To address the risk of fraud through management bias and override of controls, we: performed analytical procedures to idenlrty and unusual or unexpected relationships., tested journ81 entries to identfy unusual transactions- assessed whetherjudgements and assumptions made in detemining accounting estimates set were indicative of potential bias., and investigated the rationale behind signfficant or unusual transactions. In response to the risk of irregularities and non<ompliance wrth laws and regulations, we designed procedures which included, but not limited to.. agreeing financial statement disclosures to underlying supporting documentation- reading the minutes of meetings of those charged with governance- enquiring of management as to actual and potential litigation and claims., and reviewing correspondence with HMRC, relevant regulators and the company's legal advisors. A further description of our responsibilities is available on the Financial Reporting Council's website at.. www.frc.org.uklauditorsresponsibilrties. This description forms part of our audrtorfs report.
17 Manchester Action on Street Health Independent Auditoffs Report to the Members of Manchester Action on Street Health Use of our report This report is made solely to the company's members, as a body, in accordance wrth Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have fomied. Paul Roper (Senior Statutory Auditor) McKellens Ltd 11 Riverview The Embankment Business Park Vale Road Heaton Mersey Stockport SK4 3GN
MANCHESTER ACTION ON STREET HEALTH MASH TEMENT OF FINANCIAL ACTMTtES FOR THE YEAR ENDED 31 MARCH 2024 Totsl Funds Totsl Funds Year Ended 31 March Yèar Ended 31 2024 March 2023 Unrestricted Funds Restricted Funds Further Detsils Income from: Donations and legacies Charitable Activities Other Trading Adiwb"es Other Income Investment Income Totsl 32,902 244.266 2.520 32.902 1,300,426 2,520 843 585 1.337.276 44.863 947.789 1.890 2.852 404 997,798 141 151 1,056.160 585 281,116 1.056.160 Expenditure on: Raising Funds Charitable Acbvit*s Other Total 161 171 {81 26,676 55.940 53.676 136.292 31.241 945.508 64.411 1,041,160 57.917 1.001,448 118,087 1.177452 13,799 965.898 10.601 990.298 Net Ineomelltxpendlturel 144.824 15,000 159,824 7.500 Transfers between funds {161 N•t mov•m•nt In funds 144.824 15,000 159,824 7,500 Reconciliation of funds Total funds brought forward Total funds carried forward 341,924 486,748 6.000 21,000 347,924 507,748 340,424 347,924 116 The statement of financial activities indudes all gains and losses recognised in the year. All income and expendrture derive from ry)ntinuing actNities. The notes on pages 17 to 27 fomi part of these accounts.
AIANCHESTER ACTION ON STREET HEALTH MASH 19 BALANCE SHEET AT 1 MARCH 2024 Company registration numbtr: 03131154 2024 2023 Notes Flxod assets: Tangible assets Total fixed assets 4.639 4.639 5,636 5.636 Current assets: Stocks Debtors C8sh at Bank & in Hand Total current assets 1121 1131 1.013 209.922 596,075 807.010 133,485 301.856 435,341 Llabililie5: Creditors.. Amounts falling due within one year 114) 303,901 93.053 Net current assets or Ikqbilities 503.109 342,288 Total assets less cuent liabilth.es 507.748 347,924 Total n*t a$#ets or liabilities 507,748 347,924 The funds of the charfty: Restricted income funds 1161 21.000 6.000 unStrICted income funds 116} 486.748 341.924 Total charity funds 507,748 347.924 The trustees acknowledge Iheif reswjnsibiltttes ftFr lal ensuring that the chatitablp cornp8ny keeps accountiThJ recA)rds that compty with Sections 386 arKI 387 of the Companies Act 2006 and Ibl piepanng financial statemenis which give a true arky fair vivw of the state of alTrdirs of the charitable company as al the end of each financial year and of its surplus or deficit for each financial year in wjrdance wth Ihe requirements of Sections 394 and 39S and which otherwise compty with the requtrements of the COmpanS Act 2006 relab"w to financial statements, so far a5 applicable to the Gharit8ble compar¢y. These financial slatements have been audited under the requirements of Section 145 of the Charibtss Act 2011. Approved by the trustee5 on Rhe1 Hurst Treasurer afrL L-tsl notes on pages 17 to 27 fom part of these accounts.
MANCHESTER AcnoN ON STREET HEALTH MASH 20 ststement of Cash Flows for year ending 31 March 2024 R•tonciliation of t movement In funds to net eash llow from operatlng actlvltlès Year Ended Year Ended 31 March 31 March 2024 2023 Net movement in funds Add back depreciation Deduct inve5trnent income Decreasellincreasel in stocks DeCase111ncre8seI in debtors Increaselldecrea5el in creditots 159,824 4,130 15851 11,0131 176,4371 210.848 7.500 11.646 14041 175,2411 161.2251 Net cash ud In opernting actfvltles 296,767 117,724 ash flows from investsnent activitie¥: Interest Purchase of fixed assets 585 13,1331 404 17,6511 Net cash provided by InvÈstlng aetfvltits 7,247 Increase1(deasel in cash and cash equIVants during the year 294,219 1124,9711 Cash and cash equivalents brought for*Ard 301.856 426.827 Cash and eash Èqufvalents carrled fopward 596.075 301,856
MANCHESTER ACTION ON STREET HEALTH MASH 21 Notes to the accounts for the yèar •ndod 31st March 2024 1. Accounting policies lal Basls of prèparation and assessment of golng concèm The accounts (financial statements) have been prepared under the historical cost convent#)n items recx)gnised at cost or transaction value unless otherwise stated in the relevant notes to these awunts. The financpl statements have been prepared in accordance wth the Ststement of Recomrne¥Jded Practice.. Accountir¥J and Reporting by Charrties preparing their accounts in accordance wrth the Finanaal Reporling Stsndard applicab in the UK and Republic of Ireland IFRS 1021 issued on 1st January 2019 and the Financial ReporbrwJ StaTh1ard app1wZb in the United Kirrfjdom and Republic of Ireland IFRS 1021 and the charib.es Act 2011. The charity has taken 8¢Jvantage of the exemptions available uler FRS 102 Section 1A small entities. The ¢harity sonstitute5 a public benefit entty as defined by FRS 102. The trustees consider that there a no material uncertainties about the tharity's abiltty to cDnkn"nue as a going concem. Ibl Ftsnd5 Structure Restricted funds are funds which are to be used in a¢Gordance with specific restrictions imiyjsed by the donor or trust deed. There are 33 restricted lunds. Unrestricted income funds comprise those funds Wh the trustees are free lo use for any purpose in fijrtherance of the Gharitsble object5. Unrestricted fijnds inthde desigr fund5 where the trustees. at their discretion. have created a fund for a specific purpose. Further details ol each fvnd are disch)5ed in note 16. Icl Income recognttlon All income is recognised once the charity ha5 entitlement to Ihe incorne, it probatAe Ihat the income will be received and the amount of income reCeab can be measured reliab. Donation5 are recognised when the charrty has been notffied in writing of both the amount ar settlement d8te. In the event that a donation is subject to condib.ons that require a level of perfomiance before the Ghartty is enttNed to the fijnds, the income is deferred and not recognised until either those condrfrons are fulty mel. or the fuPfilment of those ¢ondth"ons 15 wholty wtthin the control of the charrty and rt i% probable that those conditions will be fijffilled in the reFKJrt'ng period. Interest on funds hekl on deposit is included when receNable and the arnount fan be measured reliab by the charity.. this is normalty upon notification of the interest paKI or payable by the bank. Dwhlends are recognised once the dividend has been deda¥ed and nob"fication has been received of the dividend due. Idl Expondlture Recognition Liabilities are recognised as expenditure as 500n as there 15 a al or constnxtNe oblwJatitin committing the charrty to that expendrture, it is probable that setllernent wll be required and the amount gf the obligation can be measured reliab. All expendrture is accounted lor on an accrnals basis. Al expenses indudiThJ support costs and governance costs arp allocated or apportioned to the appltsble expenditure headings. For MO infomiatK)n on Ihs5 3ttribut%)n refei to note lfj below. lel Irrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for whh rt was ir[red. ID Allocation of support and governance costs Support costs have been allocated betsn govemanGe rosts and other support costs. Govemance costs Gompri5e all costs involving the public accountabilrty of the charty and its Complian with wuiation and good practice. These costs include costs related to independent examinat¥)n and legal fees tTrJether with an apportionment of overhead and support costs. Govemance costs and support Costs re18ting to charitabk actsvibes have been appotboned based on type of expense. The alk)calH)n ol support and govemance costs is anatysed in ntste 8. Igl Costs of raising fvnds The costs of raising funds consists of fiJndrai5ing actwrtie5. website costs aThJ maA(eb"ng. Ihl Charitsble Activities Costs of charitable actiwties include govemance costs and an apporlM)nmenl of support costs as shown in note 7.
MANCHESTER ACTION ON STREET HEALTH MASH 22 Ngtes to the accounts for the ar ended 31$t March 2024 111 Tanglble flxed assets and depreciation All assets costing mDie than £50Q are capitalised and Val at histOTical cost. Depreciation is charged on the followng bas1S'. Computers Fixtures and Fittings Leasehold RefiJrbishTnenl Motor Vehicle 33.33% on cost 33.33°/o on o)st 20Vts on cost lover the period of the IEa5el 25% on cost Ul Reallstd galns and losses All gains and losses ale taken to the Statement of Financial ACtivitS as they arise. Realised gains and losses on investments are calculated a5 the difference belween sales pr¢eedS and their opening carying value or their purchase value if acquired subsequent to the first day of the financval year. Unrealised gains and bsses are calculated as the drffeience betsveen the fair value at the year end and their varying value. Reahsed and Untealid investrnent gains and 105ses are combined in the Statement ol Financial Activih"es. Ikl Pensions The charity Gurrenlty administers contribtjtions to a pension scheme on behalf of individuals. The charity has no Ikqbil beyond making its contrtbllttons and paying across the deductK)ns. 111 Stocks and glfts In klnd SloGk5 Gotnprise good5 held for distribution by the charity. Where purchased by Ihe chaiity, stocks are valued at ¢osl. Goods. such as clolhiw and loileiries, a don*ed to the thanty and the ¥31ue of these is unquantffiable. Im) Oebtors Trade and other debtors are recognised at the setuement amount due after any trade discount offered. Prepayments are valued at the amount prepaid nel of any trade diswunts due. Inl Creditots and provislons Creditors and pmvisions are recognised where the charity has a present obl¥Jation resuliing from a past event that will probab result in the transfer of fund5 to a third party and the arnount due to settle the obligation can be measured or e5tirnated reliabty. cditorS and provisions are norrnalty recognised at their setmement amount after alk)wing for any trade di5untS due. 2. Related paty transactions and trustees. expenses and remunerntion The trustees all give freely their time and experts.se WFthoLrt any fom) of remunerat¥)n or other benefft in cash or kind However, during the year. Colette Cronshaw did teceNe £828 in respect of Ied experien cDnsuA3ncy fees 12023.. £nill. Expenses pahy to the trustees in the year tolalled £nil12023". £nl- 3. Donatlons and Legacles Unr•$trl¢tsd Rostsl¢tsd Totsl Fuftd¥ Tgtsl Fund¥ Year Ended Year Ended 31 March 31 March 2024 2023 Year Ended 31 Year Ended 31 March 2024 March 2024 Donation5. Fundraising & Gtft AKI 32.902 32,902 32.902 32.902 44.863 44.863 Previous reFMJrting period Unrestrtcted R•strlct•d Totsl Funds Year Ended 31 March 2023 Year Ended 31 Year Ended 31 M•rch 2023 March 2023 Donations. Fundraising & Grft Aid 44.863 44.863 44.863 44,863
IAANCHESTER ACTION ON STREET HEALTH MASH 23 Notes to the accounts for Ihe year ended 31st Mah 2024 4. Incom¢ Irom charitable actIvIt$ Unrè$tricted Restrlct•d Total Funds Total Funds Year Ended Year Ended 31 Mareh 31 March 2024 2023 Year Ended 31 Year Ended 31 Marth 2024 March 2024 General grants". Manchester Cty counc Public Health Charity Govemance Awards Leathersellers Company Leatheisellers Gornpany Cost of Li¥iNJ Lloyds Govid Recovery Salford and Trafford CounGil Restricted giants & contracts.. GM Housing First St Philips Church 8ig Lottery Fund Reaching Communilies The Chanty Service CMS Soaal Impact Fund Comic Relief Covid Health Equalty Manchester ovid Recovery Fund CRH charrtab Trust Dowager Countess Eleanor Ped Twst Dr Marten5 Foundal'on Duchy of Lancasler Edward Holt Trust Europia CHEM MCC CHEM Amold CLqrk Community Fund Bury PCT G8idening Project GMCA GMCA ISVA GMCA Ministry of Justice GM High Sheriff5 Trust GM Probation Grand Trust Hack Foundation Henry Srnfth Henry Srni(h Covid 19 Household Support Fund Manchester Foundation Trust Manchester Guardian Society MCC Cold Weather MCC Community Safety Partnership MCC Digital Indusion MCC IWD MCC North Neighbouthood MGC Population Heatth MCC Sex Work Forurn Nationwide Communty Grants Oldham and ROChda Borough Councfj Our Manchester VCS Pennine Care NHS Foundal•Jn Trust Peter Kershaw Trust PlgriMs Trust Rosa Volos from the FTonlline Rough Sleeping Inttwtive Salford Communty Answer Cancer Salford Public Health Shelter Sir Jules Thorn Charitable Trust Tudor Trust Tudor Trust Wellbeing LIKH Foundation Weston Awards Manchestèr City CtsunrAI HPG 202,080 202,080 198,250 5,000 21,712 25.000 15,000 25.000 15,000 21,000 21,436 2.186 2,186 125,974 300 106.984 2.730 125,974 300 106,984 2,730 112.295 150 1,000 250 40.000 6.945 12,093 7.500 15.000 15,000 7,500 10.000 7.500 10,000 19,556 2,aoo 23,369 660 12,200 23.369 660 12.200 1,000 22.000 500 54.012 34,507 63.934 4.343 22.000 500 54.012 34.507 63,934 4,343 59,012 18,306 25,000 890 15,000 39,800 200 12,500 12.500 30,000 40.000 6.300 483 3,500 30.000 40,000 6,300 483 3.500 3,500 17.915 4,950 5.000 2,000 500 700 5,000 2.000 500 700 6.845 1,150 7.000 1,150 24.535 58.822 55,609 36,026 58,822 55.609 36.026 30,545 3,000 21,579 29,948 7.000 159,399 8,000 51.497 29.948 7,000 159.399 8.000 51.497 133,045 8,409 1,500 26,548 2.000 3.000 5,000 26.868 947.789 30,000 30.000 26.868 1,056.160 26.868 1,300.426 244.266
MANCHESTER ACTION ON STREET HEALTH MASH Not•s to th• accounts for the year ended 31st March 2024 4. In¢om¢ Irom ¢haritsble activities Previous reporhng period Unrestricted Restricted Total Funds Year Ended 31 March 2023 Year Ended 31 Year Ended 31 March 2023 larch 2023 General grants.. Manchester City Council Charity Govemance Awat(Is Le3theisellers Company Lloyds Covid Recovery Salford and Trafftsrd Council's Restricted grants & contracls.. GM Housing First St Philips Church The Charity Semce CMS Social Impact Fund Comic Relief Covid Health Equality Manchester Covid Recovery Fund CRH charitab Tmst Dr Marten5 Foundation Duchy of Lancaster Arnold Clark Communty Fund GMCA GM Probation Grand Trust Hack Foundation Henry Smith Henry Smrth Covid 19 Household Support Fund Manchester Guardian Society MCC Cold Weather MCC Community Safety Partnèrship MCC Population Health Nalionwide Cornrnunity Grants Our Manchester VCS Peter Kershaw Trust Pilg5 Trust Rough Sping Inrtiative Shelter Sir Jules Thom Charitsble Tfust Tudor Trust Tudor Trust WeNbeing UKH Foundation Weston Awards Manchestei City Council HPG 198.250 5.000 21.712 21.000 21.436 198,250 5.000 21.712 21,000 21,436 112.295 150 1,000 250 40.000 6.945 12,093 7,500 19.556 2.000 1.000 59,012 18.306 25.000 890 15.000 39.800 200 3.500 17.915 4.950 7.000 24.535 30,545 3,000 21.579 133.045 8.409 1.500 26.548 2.000 3.000 5.000 26.868 680.391 112,295 150 1,000 250 40.000 6,945 12.093 7.500 19.556 2,000 1,000 59,012 18.3(%S 25.000 890 15.000 39.800 200 3,500 17.915 4.950 7,000 24.535 30.545 3.000 21,579 133,045 8.409 1.500 26.548 2,000 3,000 5.000 26,868 947,789 267,398 6. Income from othertrading activities Unrestrfct•d Restricted Total Funds Total Fund5 Year Ended Year Ended 31 March 31 March 2024 2023 Year Ended 31 Year Ended 31 larch 2024 March 2024 Placement Fees 2.520 2.520 2.520 2,520 1.890 1.890 Previous reporting period Unrestrlctsd Rè¥ts¥cted Total Funds Year Endèd 31 March 2023 Year Ended 31 Year Ended 31 Morch 2023 March 2023 Placement Fees 1.890 1,890 1.890 1,890
MANCHESTER ACTION ON STREET HEALTH MASH 25 14otÈs to the accounts for the ar èndtd 31st March 2024 6. Expendlturè on rdlsing funds Year Endèd Year Ended 31 March 31 March 2024 2023 Raislng Fun¢ls Employment costs Fundraising activities & Events Website and computer costs Subscription5 Advert15ing and marketing Other costs 47,159 3,399 1,618 1,385 1,184 3,172 57.917 47.159 3.399 1.618 1,385 1.184 3.172 57.917 5,956 2,717 5,126 13,799 Restrcted funds Unrestrthd funds 31.241 26,676 57.917 6,900 6.899 13,799 The trustees consider that there a a nurnber of costs which, whilst essential for supporting the charity in 115 charitable activitiès, are not directty related to the services provided by the tharity. These cosls rnainty relate to Ètnpk)yrnent costs and have been included in thi8 year ether as expenditure on raising rNI5 or as other expeThJilure. 7. Expendltur• on ¢horitable a¢vItI•$. Seryices to female sèx worker5 in Manchester Year Ended Year Endtd 31 March 31 March 2024 2023 Employment Costs Sessional Staff Staff WeKare Support DEI & Accessibilty Dignity Packs Training Counselling HF Personalisation Fund Recruitment & D8S Costs Outreach Vehicle Expenses Cultural Fund ORB Project ResouTces Women's Engagernent Expenses Staff SecuFity Volunteer Expenses Activity Resources Hardship Costs Interpreters Travel Expenses Medical Supplies Heat, Light & Water Equipment & Repairs Monitoring System Subscripb'ons IT Maintenance and website Cleaning Telephone Rent & Rates Insurance M8iketing Bank Charges Post. Printing & Ststionery Deprecialk)n 741.737 3,240 3,187 743 735 6,427 29,970 8.030 12.415 12,653 1,727 1,473 3.994 1,238 1,758 16.974 26,908 9,477 5.955 3,944 7,673 5,068 6,666 1,385 12.350 20.092 13,420 26,524 14.192 1184 741.737 3,240 3.187 743 735 6,427 29.970 8.030 12,415 12.653 1.727 1.473 3.994 1,238 1.758 16.974 26.908 9.417 5,955 3.944 7.673 5.068 6,666 1.385 12.350 20,092 13.420 26.524 14.192 1.184 724,170 4,846 3.682 7,653 29,D25 9,178 9.696 4,297 2,074 1,331 3,225 14,540 14,722 8,945 5.438 1.579 7,306 10,659 4.657 3,357 10,681 21,622 13,271 19,627 14.029 359 739 11.646 965.898 369 369 1.001.448 1,001,448 Restricted fijnds Unrestricted funds 945.508 55.940 1.001.448 667,491 298.407 965,898
MANCHESTER ACTION ON STREET HEALTH 26 Notss to th* •¢¢¢unts for the year ended 31st March 2024 8. Other oxpèndltur¢ Year Ended Year Ended 31 March 31 March 2024 2023 Other expenditsre Govemance and Support Gos15 Employrnent Costs DeprecialKJn Bank charges SubscriptlDns IT MaintenanGe websrte DEI & Accessibility Events Insuran¢e Sundries Recruitment and D8S Telephones Training 14.525 84.702 4.130 229 1.385 1.380 743 814 1,721 4.545 1.505 1,628 780 118.087 14,525 84.702 4.130 229 1,385 1,380 743 814 1,721 4.545 1,505 1,628 780 118,087 8,152 2,449 10.601 Restricted fvnd5 Unrestricted funds 64.411 53.676 118.087 10,601 10,601 The trustees consider that there are a number of costs which: whilst essential for supports.ng the charity in ils charitable activities, are not directly related to the services provided by Ihe Ghartiy. These costs rnainty rek2te to employment costs arml have been included in this year either as expen(Srtuie on raising funds or as other expendrture. Allocation of governance and 5UPPOrt costs The breakdown of support costs and how these were alk)caled between &eManCe and other support costs is slM)V bek)w'. General Support Governance 1.800 4,080 Totsl 2024 B0¥48 of apportionment 1.800 type of expense 4.080 type of expense 2.877 type of expense 708 type of expense 1,198 type of expense 750 type of expense 310 type of expense 2.802 type of expense 14,525 Accountsnry Fees Audit Fees Payroll Bureau Charges Other Accountancy Fees Consultancy Fees Se¢retsri81 Support Trustee Development Professional Fees 2,877 708 1.198 750 310 2.802 7.585 6.940 General Support Governance Totsl 2023 Basis of apportionm8nt 1,440 type of expense 1,535 type of expense 496 type of expense 250 type of expense 611 type of expense 3,820 type of expense 8.152 Accountancy Fees Payroll BuieaLJ Charges Other Accountancy Fees Consultancy Fees Trustee Development Piofe55ional Fees 1.440 1,535 496 250 611 3.820 6.101 2,051 9. An91¥ of gtsff costs Year Ended Year Ended 31 March 31 Mah 2024 2023 Wages and Salarie5 Redundancy Social Security Costs Pension Costs 643,932 640,453 68,230 29.575 741.737 58.980 24.737 724.170 Charitable Acfvthes Support Cos15 741.737 724.170 741.737 724.170 The average nutntEr of employees during the year was 27 FTE 23.9 (previous year. 22. FtE 18.01_ The charity considers its key managernenl personnel comprises the trustees and Chief Executive Officer. The total employment benefits, including employer pension of the key rnanagement personnel were £55,434 (prèvious year". £53.3021. No employees have benefits in excess of £60.000. (previous year. none).
MANCHESTER ACTION ON STREET HEALTH MASH 27 Notes to th• aeeounts for the year ended 315t IAar¢h 2024 10. AuditDr and Independent Examln¢r Fee¥ Year Ended Y?ar Ended 31 March 31 March 2024 2023 Audit Fees Other Fees payable lo Auditor Independent Examination Fees otherAcUnfancY sers provided by Independent Exarniner 4,080 1.440 496 1,936 4.080 11. Tanglble Flxed Assets Fixtures and Fittings Leasehold Refurblshments Motor VehSclo ompuiers Total Cost At 1 April 2023 Addition5 At 31 March 2024 69.834 3.133 72.967 25,817 64.931 45.488 206,070 3,133 209.203 25.817 64.931 45,488 D¥preciJtson At 1 April 2023 Charge for Year At 31 Maich 2024 65.198 3.630 68.828 24.817 500 25,317 64.931 45.488 20D,434 4,130 204,564 64,931 45.488 NET BOOK VALUE At 31 March 2024 At 31 March 2023 4.139 4.636 500 1.000 4.639 5,636 12. Stocks 2024 2023 Blts Passe 1.013 13. AnatyBi8 of debto 2024 2023 Debtors Prepayments Other deètOTS 161,044 17.156 31,722 209.922 24.748 12,171 96.566 133,485 Debtors and ppaYmentS related to rest lunds £209.62412023'. £119,996) and unrestricted funds £29812023.. £13,489) 14. Creditors: amounts lalllng due wrthin one 2024 2023 Trade CrltorS Taxation and social secur Accruals Deferred income Other creditors 4.591 24,278 22.197 232.097 20,738 303.901 7,400 3.494 12,543 60,954 8.662 93,053 15. D•ferred income Deferred income comprises grants re¢ewgJ ITh advance. Balance as at 1 April 2023 Amount released to incorne eamed from charttable 8ctwities Amotsnl deferred in year Balance al 31 March 2024 60,954 160,9541 232.097 232.097
MANCHESTER ACTION ON STREET HEALTH MASH Notes to the accounts for the yèar ended 31st March 2024 16. AnatysSs of Charltable funds Anaty5is of movements in unrestricted funds Balantè #t 1 Aprs12023 Incoming Resources Resources Expended Balancè at 31 Marth 2024 Transfèrs General Fund Designated Funds 271.924 70.000 341,924 281.116 1136,2921 70.000 70,000 486,748 281.116 136.292 486.748 Prevh?us reporting period Balance at 1 April 2022 Incoming Resources Resources Expended Balan¢e at 31 March 2023 Transfers General Fund Designated Funds 270,424 70.000 340,424 317.407 1315.9071 271.924 70.000 341,924 317,407 315,907 Name of unrestrfcted fund: General Fund Designated FurKIs Description. nature and purpo$e of the fund The Yree reserves. For futu lOCat)n and cost of Imngfinflation impact Anatysls of movèmènts In rnstrlctèd lunds Balance at 1 April 2023 Incomlng Resources R•sourt¢s Expended Balance at 31 March 2024 Transfers GM Housing First Sl Philip5 Chuich Big Lottery Fund Reaching Communities The Charity Service Comr Relief CRH Chaiilable Twst Dowager Countess Eleanor Peel Tru51 Edward Holt Trust Europia CHEM MCC CHEM Bury PCT Gardening Project GMCA GMCA ISVA GMCA Ministry of Justice GM High Sheriffs Trust Grand Trust Henry Smith Henry Srllith Covid 19 Household Support Fund Manchester Foundation TTUSt Manchester Guardian Sociely MCC Community Safety Partnership MCC Digital Inclusion MCC IWD MCC North Neighbouthood Manchester City Council HPG MCC Popul8lion Health MCC Sex Work Forum Oldham and Rochdale Borough COU11 Our Manche5terVCS Pennine Care NHS Foundat*)n Trust Pilgrims Trusl Rosa Voices from the Frontline Rough Sleeping InftKAli¥e Salford Community Answer Cancer Salford Public Health Tudor Trusl 125.974 300 1(,964 2.730 15.000 7,500 10.000 23.369 660 12.200 22,000 500 54,012 34,507 63,934 4.343 12.500 30.000 40,000 6.300 483 3.500 5.000 2,000 500 700 26.868 6.845 1.150 58.822 55.609 36.026 29.948 7.000 159,399 8.000 51.497 30.000 1.056,160 1125.9741 13001 1106.9841 12.7301 (15,0001 17,5001 10,000 {23.3691 16601 {12,2001 {22.0001 5DO (54,0121 134,5071 {63.9341 14.3431 112,5001 130,0001 140.0001 16.3001 14831 3,500 15.0001 12,0001 15001 17001 126,8681 16.8451 11.1501 158,8221 155,6091 136.0261 129.9481 7.000 6.000 1165.3991 18.0001 51.4971 30,000 1,041,160 6,000 21.000
MANCHESTER ACTION ON STREET HEALTH MASH 29 Notes to the accounts for the year ended 31st March 2024 16. Anatysis of charitable funds Ana1$ ol moverr*nts in restricted funds Prevvjus reporting period Balance at I April 2022 Intoming Resources Resources Expendèd Balance at 31 March 2023 TMn8tsrs GM Housing First St Philips Church The Charity Service CMS Social Impact Fund Comic Relief Covid Health Equalty Manchestèr Covid Recovery Fun CRH Charitable Trust Dr Marten5 Foundation Duchy of Lancaster Arnold Clatk Gommunty Fund GMCA GM Probation Grand Trust Hack Foundation Henry Srnith Henry Smith Covid 19 Household Support Fund Manchester Guardian Society MCC Cold Weather MCC Cotnmunity Safety Partnership Manchester City Council HPG MCC Population Health Nationwide Community Grants OUT Manchester VCS Peter Kershaw Trust Pilgrims Tnjst Rough Sleeping InÈtLYtive Sil Jules Thom Charitable Trust Tudor Trust Tudor Trust WeNbeing UKH Foundation Weston Awards Shelter 112.295 150 1,000 250 40,000 6.945 12,093 7,500 19.556 2.000 1.000 59.012 18.306 25,000 890 15,000 39,800 200 3.500 17,915 4,950 26,868 7.000 24,535 30,545 3.000 21,579 133,045 1,500 26.548 2,000 3,000 5.000 8.409 680,391 1112,2951 11501 11.000) 1250 140,000 16,945 112,093} 17.5001 (19.5561 12,OOOJ 11.0001 159,0121 118,3061 125.000} 18901 115,0001 139,8001 12001 13.5001 117,9151 14.9501 126,8681 (7,0001 124.5351 130.5451 13,0001 121.5791 1127.0451 11.5001 126,5481 12.0001 13.0001 15.0001 8.409 674.391 6.000 6.000
MANCHESTER ACTION ON STREET HEALTH MASH 30 Notès to the ateounls ft>r the year ended 31st Mz4rch 2024 16. Anatysis of charitable funds Name ol restricted fund.. GM Housing First Sl Philip5 Church Big Lottery Fund Reaching Cornmuntbes The Charity Service Comic Relief CRH Charitsble Trust Dowager Countess Eleanor Peel Trust Edward Holt Trust Europia CHEM MCC CHEM Bury PCT Gardening Proiect GMCA GMCA ISVA GMCA Ministry ofJustice GM High Sheriffs Trust Grand TFUSt Henry Smith Henry Smith Cowd 19 Household Support Fund Mancheslei Foundation Trust Manchester Guardian Society MCC Community Safety Partnership MCC Digital Inclusion MCC IWD MCC North Netghbourhood Manchester Cty Council HPG MCC Population Health MCC Sex Work Forurn Oldharn and Rochdale Borough Council Our Manchester VCS Pennine Care NHS Foundation Trust Pilgrims Trust Rosè Voices from thè Fronlline Rough Sleeping Inrtk3tnie Saword Community Answer Cancer Salford Public Health Tudor Trust Description, nature and purpose of the fund for delivering Housing First project for indwidual rtems for setvice users for work wth seThice users fr)r service users to access culture and events fDr on street oulreaGh for provision of counselling services towarrls the purchase of a new outreach vehicle fr)r the MASH Dlop-in Centre fDr work to support women who sex work for work to support women who sex work for services to suport women who sex work in Bury towards the development of a gardening project for MASH core costs for Independent Sexual VK)lence Advocate serVe lor work wtth senrice user5 for work with setvice users fr)r the MASH Drop4n Centre for MASH running costs for the MASH Drop4n Centre for indivHJual rterns for service users for work wth Servi users towards ld and indwKtuals rtems for servi users for servi5 to support mvJrdnt Sex workers fr)r dtgtsl IrluSH)n work wrth users for Intemalional Women's Day work with seM¢e users for work wrth se users for work wtth setvice user5 t)r developrnent and delivery of trauma infom7ed pr&tice Irdining for work with Manchester Sex Work Forum to deliver SL¢PPOrt to women in Oldharn and Rochda for work swth service users for work wrth Setye user5 for work with young women for empowefing wornen to remove barriers to finding traditional work for wo wilh service users on street and at GransmoorlPeony for work wrth service user5 fr)rwoTk wrth Service users in Salford for MASH core cosls
MANCHESTER ACTION ON STREET HEALTH 31 Noles to the accounts for the year ended 31st March 2024 17. Anatysis of net assets between funds Unrestricted funds Deslgnatèd funds Restricted fund5 Total 2024 Tangible frAed assets Cash at bank and in hand Other current assets (Current liabilitiesl Total 4.639 555.890 1.311 75.092 486.748 4,639 596.075 210,935 303.901 507,748 40.185 209.624 228.809 21,000 Prev#)us porting period Unrnstrlct•d funds 5ignated funds Restricted funds Totsl 2023 Tangible fixed assets Cash at bank and in hand Other current assets (Current liabilitiesl Total 5.636 250.690 133.485 47.887 271,924 5.636 301,856 133,485 93,053 347,924 51,166 45,166 6.000 70.000 18. Flnanclal Instruments The charity only has financial assets and liabilthe5 of a kind that qualfy as basic financial instrumenls. Basic financial instruments are inilialty recognised on a transactsors value and subsequentty measureil al Iheir 5etUernent value with the exception of bank bans which are subsequentty measured at an atnorb"5ed CATrSt Using the effective interest method. 19. Lease Commllmonts Al 31 March 2024 the charity had fijture minimum ase payments under notHxncellable operat.on ase5. as follow5.' 2024 2023 Not later than f year Later than 1 year- current 8llnual cost 18,848 18.848 18,788 18,788 The charity rents a property and a unit. The aSe$ for both of Ihese are on a rolling basis and not for a fixed perwjd of time.