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2023-03-31-accounts

14
STATEMENT OF FINANCIAL ACTIVITIES F R THE YEAR ENDED
31 MARCH 2023
in or ora in Income and Ex enditure
Ac		 punt
Total Funds Total Funds
Year Ended
Unrestricted Restricted 31 March Year Ended 31
Funds Funds 2023 March 2022
Further Details E
Income from:
Donations and legacies (3) 229,745 229,745 305,840
Charitable Activities (4) 250 526,219 526,469 580,080
Other Trading Activities (5) 5,166 5,166 3,420
Investment Income 5,759 5,759 3,686
Other Income 12 12
Total 240,932 526,219 767,151 893,026
Expenditure
on:
Raising Funds (6) 118,643 118,643 162,078
Charitable Activities (6) 519,440 553,844 1,073,284 754,709
Other (6) 745 745
Total 638,828 553,844 1,192,672 916,787
Net income/(expenditure) (397,896) (27,625) (425,521) (23,761)
Transfers between funds (15)
Net movement in funds (397,896) (27,625) (425,521) (23,761)
Reconciliation of funds
Total funds brought forward (15) 685,914 111,741 797,655 821,416
Total funds carried forward (15) 288,018 84,116 372,134 797,655

2023 2022
Notes f E
Fixed assets:
Tangible assets 19,975 18,165
Total fixed assets 19,975 18,165
Current assets:
Debtors (12) 62,406 96,792
Cash at Bank & in Hand 514,819 755,277
Total current assets 577,225 852,069
Liabilities:
Creditors: Amounts falling due within one year (13) 225,066 72,579
Net current assets or liabilities 352,159 779,490
Total assets less current liabilities 372,134 797,655
Total net assets or liabilities 372,134 797,655
The funds ofthe charity:
Restricted
income funds		 (15) 84,116 111,741
Unrestricted
income		 funds (15) 288,018 685,914
Total charity funds 372,134 797,655
Year Ended Year Ended
31 March 31 March
2023 2022
E
Reconciliation
of net movement		 in funds to net cash flow from operating activities
Net movement
in		 funds (425,521) (23,761)
Add back depreciation 9,992 9,057
Deduct investment income (5,759) (3,686)
Decrease/(increase) in debtors 34,386 (38,295)
Increase/(decrease) in creditors 152,487 (70,938)
Net cash used
in		 operating activities (234,415) (127,623)
Cash flows from investment activities:
Interest 5,759 3,686
Purchase
of fixed		 assets (11,802) (7,457)
Net cash provided by investing activities (6,043) (3,771)
Increase/(decrease) in cash and cash equivalents dunng the year (240,458) (131,394)
Cash and cash equivalents brought forward 755,277 886,671
Cash and cash equivalents carried forward 514,819 755,277

Notes to the accounts
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)effective 1January 2019and the Financial
Reporting
Standard
applicable		 in the United Kingdom and
Republic of Ireland
(FRS 102) and the Charities
Act 2011.
The chanty 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 specific restnctions
imposed
by the		 donor or
trust deed. There are 32 restricted
funds.
Unrestricted
income funds comprise those funds which the trustees
are free to use for any		 purpose
in furtherance		 of
the charitable
objects. Unrestricted
funds include designated
funds where the trustees, at their discretion,
have
created
a fund for a specific purpose.
Further details of each fund are disclosed
in note 1S.
(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
of income receivable
can be measured
reliably.
Donations
are recognised
when the charity has been notified
in wnting
of both the amount		 and settlement
date. In		 the
event that a donation
is subject to conditions that require
a level of performance
before the charity
is entitled to the
funds, the income
is deferred
and not recognised
until either those conditions
are fully met, or the fulfilment
of those
conditions
is wholly within the control ofthe charity and it is probable that those conditions		 will be fulfilled
in the
reporting
period.
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. Dividends
are		 recognised once the
dividend
has been declared
and notification
has been received ofthe dividend
due.
Legacy gifts are recognised
on a case by case basis following
the grant of probate when the		 executor of the estate has communicated
in writing the amount ofthe legacy, that there are sufficient assets in the estate to pay the legacy and that any conditions attached
to the legacy are within the control ofthe charity or have been met.
(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
(f) below.
(e) Irrecoverable
VAT
Irrecoverable
VAT is charged
against the expenditure
heading
for which
it was incurred.
(f) Allocation ofsupport
and governance
costs
Support costs have been allocated
between
governance
costs and other support costs. Governance
costs comprise		 all
costs involving
the public accountability
ofthe charity and its compliance
with regulation
and good practice. These
costs include costs related to independent
examination
ad legal fees together
with an apportionment
of overhead
and support costs.
Governance
costs and support costs relating to charitable
activities
have been apportioned		 based on type of expense.
The allocation of support
and governance
costs is analysed
in note 8.

3.Donati ons
and		 Legacies
Unrestricted Restricted Total Funds Total Funds
Year Ended Year Ended Year Ended Year Ended
31 March 31 March 31 March 31 March
2023 2023 2023 2022
f E f
Donations 204,847 204,847 277,452
Gift Aid 24,898 24,898 28,388
229,745 229,745 305,840
Previous reporting penod
Unrestricted Restricted Total Funds
Year Ended Year Ended Year Ended
31 March 31 March 31 March
2022 2022 2022
f
Donations 277,452 277,452
Gift Aid 28,388 28,388
305,840 305,840

4.Income from charitabl e act ivities
Unrestricted Restricted Total Funds Total Funds
Year Ended Year Ended Year Ended Year Ended
31 March 31 March 31 March 31 March
2023 2023 2023 2022
Restricted grants:
Manchester
City Council		 (Various Funds) 231,455 231,455 172,643
Greater Manchester
Combined		 Authority 6,632 6,632 6,740
Anonymous
Grant		 20,000 20,000 20,000
Edward
Holt Chantable
Trust		 34,238 34,238 29,270
Duchy of Lancaster 7,000 7,000
Garfield Weston
Foundation		 50,000
The Booth Charities 20,000 20,000 23,126
The Booth Charities
- Utilities		 3,000 3,000
Albert Hunt Trust 5,000 5,000
Manchester
City Council		 - GM Think 10,146 10,146
National
Lottery - Awards		 for All 9,450 9,450
National
Lottery - Reaching		 Communities 15,175 15,175
Greater Manchester
High		 Sheriffs Trust 5,000 5,000
Postcode Neighbourhood Trust 19,950
PRS Move on CWP 36,000
Places for People Foundation 5,040 5,040
Comic Relief 60,235 60,235 44,347
Cotton Industry
War Memorial		 Trust 4,500 4,500
Social Bite Fund 4,650 4,650 13,020
Sport England 6,690 6,690
Sport England
- repaid
in		 23/24 (6,690) (6,690)
The Distributors
Christmas		 Fund 1,500 1,500
Relief in Need 5,000 5,000
Manchester
VCSE Partnership		 Recovery Fund 19,999
JPS and AK Sahni Trust 2,000 2,000
UKH Foundation 4,000 4,000 5,000
Hate Crime Awareness 500 500
MCC MHP 30,000 30,000 30,000
Julia and Hans Rausing - The Big Give Trust 14,900 14,900 10,000
Cadent 5,000
Mace (Big Change) 7,713
Young Manchester
VCSE		 19,999 19,999
The Barnabas
Charitable		 Trust 5,000 5,000 5,000
Grants for Individuals 1,799 1,799
Transport
for Greater Manchester		 6,000
Peter Sowerby
Foundation		 25,000
Crisis UK 25,000
Other Grants 21,045
Unrestricted
grants/contracts
HMRC CVJRS 32
J Sainsbury 250 250
Other 5,195
250 526,219 526,469 580,080

Previous
reporting
p		 eriod
Unrestricted Restricted Total Funds
Year Ended Year Ended Year Ended
31 March 31 March 31 March
2022 2022 2022
Restricted grants.
Manchester
City Council		 172,643 172,643
Greater Manchester Combined Authority 6,740 6,740
Other Grant 20,000 20,000
Edward
Holt Trust		 29,270 29,270
Garfield Weston
Foundation		 50,000 50,000
The Booth Charities 23,126 23,126
Postcode Neighbourhood Trust 19,950 19,950
PRS Move on CWP 36,000 36,000
Comic Relief 44,347 44,347
Social Bite Fund 13,020 13,020
Manchester
VCSE Partnership		 Recovery Fund 19,999 19,999
UKH Foundation 5,000 5,000
MCC MHP 30,000 30,000
Julia and Hans Rausing 10,000 10,000
Cadent 5,000 5,000
Mace (Big Change) 7,713 7,713
The Barnabas Chantable Trust 5,000 5,000
Transport
for Greater		 Manchester 6,000 6,000
Peter Sowerby Foundation 25,000 25,000
Crisis 25,000 25,000
Other Grants 21,045 21,045
Unrestricted
grants/contracts
HMRC CVJRS 32 32
Other 5,195 5,195
5,227 574,853 580,080
5.Incom e from ot her trading
activities
Unrestricted Restricted Total Funds Total Funds
Year Ended Year Ended Year Ended Year Ended
31 March 31 March 31 March 31 March
2023 2023 2023 2022
f f f
Student Placement Fees 5,166 5,166 3,420
5,166 5,166 3,420
Previous reporting period
Unrestricted Restricted Total Funds
Year Ended Year Ended Year Ended
31 March 31 March 31 March
2022 2022 2022
f f
Student Placement Fees 3,420 3,420
3,420 3,420
6.Expenditure
Homeless Year Ended Year Ended
Support 31 March 31 March
Activities 2023 2022
Expenditure
on raising		 funds:
Website 465 465
Online Processing Fees 1,866 1,866
Fundraising
Events		 520 520
Costs of Raising Funds 162,078
Fundraising
Salary		 Costs 103,497 103,497
Fundraising
Costs		 12,295 12,295
118,643 118,643 162,078
Expenditure
on charitable		 activities:
Employment
Costs		 596,041 596,041
Sessional Workers 1,760 1,760
Activities 51,280 51,280
Welfare 52,610 52,610
Consumables 532 532
Food 24,846 24,846
Help into Employment 6,943 6,943
Reconnections 8,323 8,323
Training 9,120 9,120
Recruitment 41,984 41,984
Partnerships 51,028 51,028
Volunteer
Expenses		 19,509 19,509
Cleaning
&Waste		 Disposal 22,747 22,747
DBSCosts 1,085 1,085
Grants to Individuals 1,070 1,070
Client Costs 5,281 5,281
Client Accommodation Costs 15,017 15,017
Affiliations 966 966
Awards 3,285 3,285
Building Repairs 18,609 18,609
Kitchen Repairs 1,684 1,684
Business
in the Community		 30,017 30,017
IT and Software 21,221 21,221
Heat, Light &Water 31,416 31,416
Rates 3,046 3,046
Staff Travel 1,800 1,800
Staff Wellbeing 2,725 2,725
Bank Charges 86 86
Minor Equipment 1,119 1,119
Telephone 17,775 17,775
Insurance 3,211 3,211
Governance
Costs		 14,631 14,631
Printing,
Stationery		 & Postage 2,525 2,525
Depreciation 9,992 9,992
1,073,284 1,073,284
Other expenditure:
General Expenses 745 745
745 745
1,192,672 1,192,672 162,078
Unrestricted
funds		 638,828 453,675
Restricted
funds		 553,844 463,112
1,192,672 916,787

Direct Staff Direct Staff Other Direct Support
Costs Costs Costs Tota I 2022
Activity:
Catering
and Wellbeing		 59,204 20,857 68,268 148,329
Arts Activities 15,864 16,826 58,452 91,142
Advice Service 118,848 69,407 86,549 274,804
Skills and Employment 106,042 72,305 61,476 239,823
Partnerships 611 611
299,958 180,006 274,745 754,709
7. Analysis ofexpenditure on charitable activities
As per the description in note 6.
B.Allocation ofgovernance and support costs
The breakdown of support costs and how these were allocated between governance
and		 other support costs is shown
below;
General Support Governance Tota I 2023 Basis of apportionment
Independent
Examination		 2023 1,320 1,320 type ofexpense
Audit Fees 296 296 type ofexpense
Other Accountancy Services 2,688 2,688 type ofexpense
Other Professional Fees 69 69 type of expense
Strategic Work 10,258 10,258 type ofexpense
10,327 4,304 14,631
Previous
reporting		 period
General Support Governance Total 2022 Basis of apportionment
Accountancy
Fees		 2,400 2,400 type ofexpense
2,400 2,400
9.Analysis ofstaff costs
Year Ended Year Ended
31 March 31 March
2023 2022
f E
Wages and Salanes 488,850 486,204
Social Security Costs 56,543 40,342
Pension Costs 50,648 42,973
596,041 569,519
Support costs
Chantable
activities		 596,041 569,519
596,041 569,519
10.Independ ent
E		 xamin er and Auditor Fees
Year Ended Year Ended
31 March 31 March
2023 2022
f
Auditors Fee (2022) 296 2,400
Other Accountancy Services 2,688
Independent Examination Fees (2023) 1,320
4,304 2,400
11.Tangible Fixed Assets
Computers Equipment Total
Cost f f f
At 1 April 2022 55,267 37,095 92,362
Additions 4333 7,469 11,802
At 31 March 2023 59,600 44,564 104,164
Depreciation
At 1 April 2022 39,702 34,495 74,197
Charge for Year 6,632 3,360 9,992
At 31March 2023 46,334 37,855 84,189
NET BOOK VALUE
At 31March 2023 13,266 6,709 19,975
At 31 March 2022 15,565 2,600 18,165
12.Analysis ofdebtors
2023 2022
f f
Debtors 37,683 94,319
Gift Aid 3,686 2,473
Prepayments 21,037
62,406 96,792
Debtors and prepayments related to restricted to restricted funds E30,195(2022:f86,227) and unrestricted funds E30,195(2022:f86,227) and unrestricted funds E26,836(2022:E10,565). funds E26,836(2022:E10,565).
13.Creditors: amounts
falling due		 within one year
2023 2022
f
Creditors 133,888 5,434
Short-term
compensated
absences		 (holiday pay)
Other creditors
and accruals		 11,110 40,564
Taxation and social security 17,915 13,040
Deferred income 62,153 13,541
225,066 72,579
14.Deferred income
Deferred income compnses grants received for penods after the year end
Balance as at 1 April 2022 13,541
Amount released to income earned from charitable activities (13,541)
Amount deferred
in year		 62,153
Balance at 31 March 2023 62,153
Analysis of movements movements movements in unrestricted funds
Balance at 1 Incoming Resources Balance at 31
April 2022 Resources Expended Transfers March 2023
E E E E E
General Fund 635,914 240,932 (638,828) 50,000 288,018
Designated Fund 50,000 (50,000)
685,914 240,932 (638,828) 288,018
Previous reporting penod
Balance at 1 Incoming Resources Balance at 31
April 2021 Resources Expended Transfers March 2022
E E E E
General Fund 771,416 318,173 (453,675) 635,914
Designated Fund 50,000 50,000
821,416 318,173 (453,675) 685,914
Name of unrestricted fund: Description, nature and purpose ofthe fund
General Fund The "free reserves" after allowing for all designated funds
Designated Fund For the Building Repair Fund for unexpected repair costs

Analysis
of movements		 in restricted in restricted funds
Balance at 1 Incoming Resources Balance at 31
April 2022 Resources Expended Transfers March 2023
E E E
PRS Move on CWP 31,117 (31,117)
Comic Relief 3,595 60,235 (59,527) 4,303
Social Bite Fund 5,510 4,650 (10,160)
Manchester
VCSE Partnership		 Recovery Fund 7,242 (7,242)
MCC MHP 30,000 30,000 (30,000) 30,000
Peter Sowerby Foundation 6,221 (6,221)
Crisis UK 20,833 (4,000) 16,833
Other Grants 7,223 (4,844) 2,379
Manchester
City Council		 (Vanous Funds) 231,455 (231,455)
Greater Manchester
Combined		 Authority 6,632 (6,632)
Anonymous
Grant		 20,000 (20,000)
Edward
Holt Charitable		 Trust 34,238 (34,238)
Duchy of Lancaster 7,000 (4,430) 2,570
The Booth Charities 20,000 (20,000)
The Booth Chanties
- Utilities		 3,000 (3,000)
Albert
Hunt Trust		 5,000 (5,000)
Manchester
City Council		 - GM Think 10,146 (10,146)
National
Lottery - Awards		 for All 9,450 (6,739) 2,711
National
Lottery - Reaching
Communities		 15,175 15,175
Greater Manchester
High		 Sheriffs Trust 5,000 (5,000)
Places for People Foundation 5,040 (4,560) 480
Cotton Industry
War Memorial		 Trust 4,500 (4,500)
Sport England 6,690 6,690
Sport England
- repaid
in		 23/24 (6,690) (6,690)
The Distnbutors
Christmas		 Fund 1,500 (1,500)
Relief in Need 5,000 (5,000)
JPS and AK Sahni Trust 2,000 (2,000)
UKH Foundation 4,000 (4,000)
Hate Crime Awareness 500 (500)
Julia and Hans Rausing - The Big Give Trust 14,900 (14,900)
Young Manchester
VCSE		 19,999 (10,334) 9,665
The Barnabas
Charitable		 Trust 5,000 (5,000)
Grants for Individuals 1,799 (1,799)
111,741 526,219 (553,844) 84,116
Analysis of movements Analysis of movements Analysis of movements in restricted in restricted funds
Previous
reporting		 period
Balance at 1 Incoming Resources Balance at 31
April 2021 Resources Expended Transfers March 2022
E E
Manchester
City Council		 172,643 (172,643)
Greater Manchester Combined Authonty 6,740 (6,740)
Other Grant 20,000 (20,000)
Edward
Holt Trust		 29,270 (29,270)
Garfield Weston Foundation 50,000 (50,000)
The Booth Charities 23,126 (23,126)
Postcode Neighbourhood Trust 19,950 (19,950)
PRS Move on CWP 36,000 (4,883) 31,117
Comic Relief 44,347 (40,752) 3,595
Social Bite Fund 13,020 (7,510) 5,510
Manchester
VCSE		 Partnership Recovery Fund 19,999 (12,757) 7,242
UKH Foundation 5,000 (5,000)
MCC MHP 30,000 30,000
Julia and Hans Rausing 10,000 (10,000)
Cadent 5,000 (5,000)
Mace (Big Change) 7,713 (7,713)
The Barnabas Chantable Trust 5,000 (5,000)
Transport
for Greater		 Manchester 6,000 (6,000)
Peter Sowerby Foundation 25,000 (18,779) 6,221
Crisis 25,000 (4,167) 20,833
Other Grants 21,045 (13,822) 7,223
574,853 (463,112) 111,741

Analysis of movements
in		 Analysis of movements
in		 restricted restricted funds
Name of restricted
fund:		 Description,
nature
and purpose of		 the fund
PRS Move on CWP for rent deposits and tenancy packages
Comic Relief for resettlement
worker salary,		 overheads, EU connections, food, utilities,
training
and consultancy
Social Bite Fund for food for the cafe
Manchester
VCSE Partnership		 Recovery Fund for MHP co-ordinator
MCC MHP for MHP co-ordinator
Peter Sowerby Foundation for arts pilot programme
Crisis UK for accommodation
pathway		 for women
Other Grants for art materials,
running
costs,		 training and food
Manchester
City Council		 (Various Funds) for prevention
of homelessness		 activities, Cold Weather project, resettlement,
reconnections
and work club
Greater Manchester
Combined		 Authority for project worker skills salary
Anonymous
Grant		 for running
costs/overheads
Edward
Holt Chantable
Trust		 for project worker costs, overheads, staff training
Duchy of Lancaster for training
and food
The Booth Chanties for running
costs
The Booth Chanties
- Utilities		 for gas and electricity
Albert Hunt Trust for running
costs
Manchester
City Council		 —GM Think for GM Think officer and activity
National
Lottery - Awards		 for All for wellbeing
sessions
running		 costs
National
Lottery - Reaching		 Communities for the community
cafe
Greater Manchester
High		 Sheriffs Trust for art materials
Places for People Foundation for bus tickets, qualifications, telephones, data
Cotton Industry
War Memorial		 Trust for tables, fridges/freezer
for		 the cafh
Sport England for boxing, salanes,
boxing equipment
Sport England
- repaid
in		 23/24 for repayment
ofthe grant
in		 23/24
The Distnbutors
Christmas		 Fund for Christmas
activities
Relief in Need for work related qualifications, clothes for interviews, bus tickets when going
for interviews
and starting
work
JPS and AK Sahni Trust for core cost support
UKH Foundation for creative wellbeing
activities		 and job club
Hate Crime Awareness for inclusivity
sessions to assess peoples'		 awareness of hate crime and
reporting
and develop
EDI procedures		 and policies
Julia and Hans Rausing
-The		 Big Give Trust for The Big Give 2022
Young Manchester
VCSE		 for MHP co-ordinator
The Barnabas
Charitable		 Trust for garden
project
Grants for Individuals for grants for individuals
Unrestricted Designated Restricted
funds funds funds Tota I 2023
E E
Tangible fixed assets 19,975 19,975
Cash at bank and in hand 266,917 247,902 514,819
Other net current assets/(liabilities) 1,126 (163,786) (162,660)
Total 288,018 84,116 372,134
Previous reporting penod
Unrestricted Designated Restricted
funds funds funds Total 2022
E E
Tangible fixed assets 18,165 18,165
Cash at bank and in hand 593,536 50,000 111,741 755,277
Other net current assets/(liabilities) 24,213 24,213
Total 635,914 50,000 111,741 797,655
18.Operating
Leases
2023 2022
E E
Not later than one year 10,827
Later than one year and not later than five years 19,925
30,752