2023-03-31-accounts - Trinity House Community Resource Centre

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Key management	personnel:	Trustees and Directors
Saira Qureshi		Chair ofTrustees
Michael Greenwood		Treasurer
Susi Madron
Jill Lovecy
John Byrne
Lorna Richardson
Jane Bramley		Secreta ry
Chief Executive
Jane Bramley

Independent	Examiners
Community	Accountancy	Service Limited
The Grange
Pilgrim Drive
Beswick
Manchester
M113TQ
Bankers
Co-operative	Bank
1Balloon Street
Manchester
Virgin Money
16Great Underbank
Stockport
SK1 1LF
Solicitors
Robin Burman

					Total Funds	Total Funds
					Year Ended
			Unrestricted	Restricted	31 March	Year Ended 31
			Funds	Funds	2023	March 2022
		Further Details	E	E
Income from:
Donations and legacies		(3)	11		11	126
Charitable Activities		(4)	40,976	56,901	97,877	181,000
Other Trading Activities		(5)	112,439		112,439	103,717
Investment Income			72		72	12
Other			970		970	1,557
Total			154,468	56,901	211,369	286,412
Expenditure on:
Raising Funds		(6)
Charitable Actiwties		(6)	158,478	139,999	298,477	308,081
Total			158,478	139,999	298,477	308,081
Net income/(expenditure)			(4,010)	(83,098)	(87,108)	(21,669)
Transfers between	funds	(15)	(74)	74
Net movement in	funds		(4,084)	(83,024)	(87,108)	(21,669)
Reconciliation of	funds
Total funds brought	forward	(15)	19,872	227,304	247,176	268,845
Total funds carried forward		(15)	15,788	144,280	160,068	247,176

		Company	Number: 03964381
				2023	2022
			Notes	E	E
Fixed assets:
Tangible assets				140,058	187,938
Total fixed assets				140,058	187,938
Current assets:
Debtors			(12)	16,257	19,344
Cash at Bank & in Hand				35,000	66,880
Total current assets				51,257	86,224
Liabilities:
Creditors: Amounts falling	due within one year		(13)	23,247	14,986
Net current assets or liabilities				28,010	71,238
Total assets less current	liabilities			168,068	259,176
Creditors: Amounts falling	due after more than	one year
Provisions for liabilities			(16)	8,000	12,000
Total net assets or liabilities				160068	247 176
The funds ofthe charity:
Restricted income funds			(15)	144,280	227,304
Unrestricted income funds			(15)	15,788	19,872
Total charity funds				160,068	247,176

									Year Ended	Year Ended
									31 March	31 March
									2023	2022
									E	E
Reconciliation of net movement				in	funds to net	cash flow from operating		activities
Net movement in	funds								(87,108)	(21,669)
Add back depreciation									47,880	47,879
Deduct investment	income								(72)	(12)
Decrease/(increase)	in debtors								3,087	(3,114)
Increase/(decrease)	in creditors								4,261	(4,163)
Net cash used in operating		activities							(31,952)	18,921
Cash flows from	investment		activities:
Interest									72	12
Purchase offixed assets										(509)
Net cash provided	by investing			activities					72	(497)
Increasel(decrease)	in cash		and	cash equivalents		during	the year		(31,880)	18,424
Cash and cash equivalents		brought			forward				66,880	48,456
Cash and cash equivalents			carried forward						35,000	68,880

Notes to the accounts for the year ended 31st	Notes to the accounts for the year ended 31st	March 2023	March 2023
1.Accounting policies
fa) Basis of preparation and assessment of going 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 (FRS102)issued on 1st July 2019, and the Financial Reporting Standard applicable			in the United	Kingdom		and
Republic of Ireland (FRS102)and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS102.
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 restrictions	imposed by the			donor or
trust deed. There are 18restricted 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 ofthose
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.
(d) Expenditure Recognition 'I
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 ofthe	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 attribution			refer to		note
(f) below.
(e) Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
(f) Allocation of support and governance costs
Support costs have been allocated between governance costs and other support costs.	Governance costs comprise							all
costs involving the public accountability ofthe charity and its compliance with regulation		and good practice. These
costs include costs related to independent examination and legal fees together with an		apportionment		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.
(g) Costs of raising funds
The costs of raising funds consists of advertising and publicity.
(h) Charitable Activities
Costs of charitable activities include governance costs and an apportionment of support		costs as shown		in	note 7.

					Notes to the	accounts for the	year ended 31st	year ended 31st	March	2023
4.Income from charitable			activities
						Unrestricted		Restricted		Total	Funds		Total Funds
								Year Ended		Year	Ended		Year Ended
						Year Ended 31		31 March		31 March			31 March
						March	2023	2023		2023			2022
						E					E		E
Management Fees							5,976				5,976		1,440
Unrestricted grants:
OMVCS							20,000				20,000		20,000
Manchester City	Council												8,830
Manchester City	Council												750
Mace- Household	Support		Fund										3,760
M13 Youth Project							15,000				15,000
Power to Change													20,000
Restricted grants.
Greater Manchester MH		NHS											174
Duchy of Lancaster									500			500
Greater Manchester Police			Aria Funding										1,000
Groundwork UK													1,000
HMRC CVJRC													8,683
HMRC SSP													481
Manchester City	Council	M3		Youth Project									5,000
Manchester City	Council	Holiday Activity			Fund								7,036
Manchester City	Council	NIF											1,260
Manchester City	Council	NIF		Warm Spaces				3,620			3,620
Moss Side Millenium Powerhouse Playschemes													2,574
OMCVS Covid Impact Fund													29,890
One Manchester	Welfare	Fund											19,700
One Manchester	Toy Hub							4,000			4,000
One Manchester	Christmas			Funding					300			300
Power to Change								10,000			10,000
Yourlg Manchester Moss		Side Millenium			Powerhouse								13,366
Manchester Active								11,481			11,481		9,056
Our Manchester	VCS							27,000			27,000		27,000
							40,976	56,901			97,877		181,000

Previous reporting	Previous reporting	Previous reporting		period	period
											Unrestricted		Restricted	Total Funds
													Year Ended	Year Ended
											Year Ended 31		31 March	31 March
											March	2022	2022	2022
											E
Management		Fees										1,440		1,440
Unrestricted		grants:
OMVCS												20,000		20,000
Manchester		City Council										8,830		8,830
Manchester		City Council										750		750
Mace - Household				Support			Fund					3,760		3,760
Power to Change												20,000		20,000
Restricted	grants:
Greater Manchester				MH		NHS							174	174
Greater Manchester				Police			Aris	Funding					1,000	1,000
Groundwork		UK											1,000	1,000
HMRC CVJRC													8,683	8,683
HMRC SSP													481	481
Manchester		City	Council			M3 Youth Project							5,000	5,000
Manchester		City	Council			Holiday			Actiwty	Fund			7,036	7,036
Manchester		City	Council			NIF				\|		1,260	1,260
Moss Side	Millenium				Powerhouse				Playschemes				2,574	2,574
OMCVS Covid Impact					Fund								29,890	29,890
One Manchester			Welfare			Fund							19,700	19,700
Young Manchester				Moss		Side		Millenium		Powerhouse			13,366	13,366
Manchester		Active											9,056	9,056
Our Manchester			VCS										27,000	27,000
												54,780	126,220	181,000
5.Income	from		other trading					activities
											Unrestricted		Restricted	Total Funds	Total Funds
													Year Ended	Year Ended	Year Ended
											Year Ended 31		31 March	31 March	31 March
											March	2023	2023	2023	2022
											F			E	E
Activity Charges												57,204		57,204	55,370
Room Hire												55,235		55,235	48,347
											112,439			112,439	103,717
Previous reporting				period
											Unrestricted		Restricted	Total Funds
													Year Ended	Year Ended
											Year Ended 31		31 March	31 March
											March	2022	2022	2022
											f			E
Activity Charges												55,370		55,370
Room Hire												48,347		48,347
											103,717			103,717

			Youth	and	Year Ended	Year Ended
			Community		31 March	31 March
			Activities		2023	2022
			E		E
Expenditure	on raising funds:
Advertising	and marketing
Expenditure	on charitable	activities:
Employment	Costs		191,319		191,319	192,995
Training				2,745	2,745	660
Temporary	Staff			4,058	4,058	1,120
Minor Equipment				279	279	1,180
Grants Paid				1,465	1,465	4,060
Third Party	Expenses					35
Travel Expenses				357	357	748
Activities				6,530	6,530	9,647
Ethnic Health Forum Project Costs			11,056		11,056	12,188
Membership	and Subscnptions			1,133	1,133	1,082
Bad Debts				(139)	(139)	630
Volunteer Expenses				159	159	20
Refreshments				4,968	4,968	4,782
Heat, Light	& Water			8,393	8,393	11,753
Rates				456	456	233
Bank Charges				2	2	22
IT Maintenance				159	159	160
Building Services, Repairs and Security				6,264	6,264	7,411
Telephone				2,981	2,981	2,936
Cleaning &	Waste Disposal			2,375	2,375	2,017
Insurance				3,170	3,170	3,529
Governance	Costs			1,378	1,378	1,406
Post, Printing 8 Stationery				1,489	1,489	1,588
Depreciation			47,880		47,880	47,879
			298,477		298,477	308,081
			298,477		298,477	308,081
Unrestricted funds					158,478	153,494
Restricted	funds				139,999	154,587
					298,477	308,081

8.Allocation	of governance	of governance	of governance	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		Total 2023		Basis of apportionment
Accountancy	Fees						1,080		1,080	type ofexpense
Professional	Fees				13				13	type of expense
Payroll Costs					126				126	type ofexpense
DBSChecks					159				159	type ofexpense
					298		1,080		1,378
Previous reporting			period
				General	Support	Governance		Total 2022		Basis of apportionment
Accountancy	Fees						1,080		1,080	type of expense
Professional	Fees				128				128	type ofexpense
DBSChecks					198				198	type ofexpense
					326		1,080		1,406
9.Analysis ofstaff			costs
										Year Ended	Year Ended
										31 March	31 March
										2023	2022
										E	E
Wages and Salanes										181,426	181,269
Redundancy
Social Security		Costs								6,785	8,394
Pension Costs										3,108	3,332
										191,319	192,995
Charitable activities										191,319	192,995
Support costs
										191,319	192,995

11.Tangible Fixed Assets	11.Tangible Fixed Assets	11.Tangible Fixed Assets
									Refurbishment							Furniture &
										of Premises			Computers			Equipment	Total
Cost											E				E	E	E
At 1 April 2022											477,635				46,296	58,102	582,033
Additions
At 31 March 2023											477,635				46,296	58,102	582,033
Depreciation
At 1 April 2022											290,079				46,296	57,720	394,095
Charge for Year												47,752				128	47,880
At 31March 2023											337,831				46,296	57,848	441,975
NET BOOK VALUE
At 31 March 2023											139,804					254	140,058
At 31 March 2022											187,556					382	187,938
Trinity House Community		Resource		Centre		also	hold the		title to the		building		known	as Trinity		House, Grove Close, Mancheste
M14 5AA. This building	was		transferred		to	the company			at no	cost	on	8th September			2011.
There is a charge against		the Trinity		House		by The Big Lottery Fund.
12.Analysis ofdebtors
																2023	2022
																E	E
Debtors																12,983	16,064
Prepayments																3,274	3,280
																16,257	19,344
Debtors and prepayments		related to restricted					funds Enil (2022: Enil)					and unrestricted			funds	E16,257 (2022:E19,344).
13.Creditors: amounts	falling due			within		one year
																2023	2022
																E	E
Creditors																8,469	9,704
Short-term compensated		absences		(holiday		pay)										5,215
Other creditors and accruals																2,022	2,949
Deferred income																5,831
Taxation and social security			costs													1,710	2,333
																23,247	14,986
14.Deferred income
Deferred income compnses			grants	received		in advance
Balance as at 1 April 2022
Amount released to income			earned	from	charitable			activities
Amount deferred in year																5,831
Balance at 31 March 2023																5,831
15.Creditors: amounts		falling due after				more	than one year
																2023	2022
																E	F
Loans from Trustees and		Ex-trustees														8,000	12,000
																8,000	12,000

Analysis of movements	Analysis of movements	Analysis of movements		in unrestricted	in unrestricted	in unrestricted		funds
									Balance at 1	Incoming		Resources		Balance	at 31
									April 2022	Resources		Expended	Transfers	March	2023
									f.		E	E	E	E
General Fund									4,184		154,468	(158,478)	(74)		100
Designated Fund									15,688					15,688
									19,872		154,468	(158,478)	(74)	15,788
Previous reporting	period
									Balance at 1	Incoming		Resources		Balance	at 31
									April 2021	Resources		Expended	Transfers	March	2022
									E		E	E	E	E
General Fund									5,964		160,192	(153,494)	(8,478)		4,184
Designated Fund									15,688					15,688
									21,652		160,192	(153,494)	(8,478)	19,872
Name of unrestricted			fund:						Description, nature		and purpose	ofthe fund
General Fund									The "free reserves"	after allowing		for all designated	funds
Designated Fund									For future redundancy		costs
Analysis of movements				in restricted			funds
									Balance at 1	Incoming		Resources		Balance	at 31
									April 2022	Resources		Expended	Transfers	March	2023
									E			E
Greater Manchester		MH		NHS					117			(117)
Duchy of Lancaster											500	(500)
Greater Manchester		Police Aris Funding							150			(150)
Manchester City	Council			M3	Youth Project				953			(953)
Manchester City	Council			Holiday		Activity		Fund	(74)				74
Manchester City	Council			NIF					260			(260)
Manchester City	Council			NIF	Warm Spaces						3,620	(3,620)
Moss Side Millenium		Powerhouse				Playschemes			35			(35)
OMCVS Covid Impact			Fund						656			(656)
One Manchester	Welfare			Fund					19,700			(19,700)
Playgroup									10,523			(10,523)
One Manchester	Toy Hub										4,000	(4,000)
One Manchester	Chnstmas				Funding						300	(300)
Power to Change											10,000	(4,066)			5,934
Young Manchester		Moss		Side Millenium				Powerhouse	1,395			(1,395)
Manchester Active									4,641		11,481	(16,122)
Our Manchester	VCS								3,268		27,000	(30,268)
Big Lottery Fund	Capital								185,680			(47,334)		138,346
									227,304		56,901	(139,999)	74	144,280

Analysis of movements	in restricted	in restricted	funds
Prewous reporting period
				Balance at 1	Incoming	Resources		Balance at 31
				April 2021	Resources	Expended	Transfers	March 2022
				E		f.
Greater Manchester MH	NHS Wellbeing			4,053		(4,053)
Greater Manchester MH	NHS			117	174	(174)		117
Greater Manchester MH	NHS Buzz			7		(7)
Food Support Network Donations				8		(8)
Greater Manchester Police Aris Funding					1,000	(850)		150
Groundwork UK					1,000	(1,000)
HMRC CVJRC					8,683	(8,683)
HMRC SSP					481	(481)
Covid-19 Community Led Organisations			Recovers Scheme	118		(118)
Manchester City Council	M3 Youth	Project			5,000	(4,047)		953
Manchester City Council	Holiday Activity		Fund		7,036	(7,110)		(74)
Manchester City Council	NIF				1,260	(1,000)		260
Moss Side Millenium Powerhouse		Playschemes			2,574	(2,539)		35
OMCVS Cowd Impact Fund					29,890	(29,234)		656
One Manchester Welfare	Fund				19,700			19,700
We Love Manchester Toy Hub				176		(223)	47
Young Manchester Playscheme				(136)			136
Playgroup				10,523				10,523
N-Gage				414		(414)
Young Manchester Moss	Side Millenium		Powerhouse		13,366	(11,971)		1,395
Manchester Active					9,056	(4,415)		4,641
Moss Side Powerhouse				184		(184)
Rusholme & Fallowfield	Good Neighbours		CIO	955		(955)
Rusholme 8 Fallowfield	Good Neighbours		CIO	646		(646)
Our Manchester VCS				5,409	27,000	(29,141)		3,268
Big Lottery Fund Capital				224,719		(47,334)	8,295	185,680
				247,193	126,220	(154,587)	8,478	227,304

17.Analysis of net assets between	17.Analysis of net assets between	17.Analysis of net assets between
			Unrestricted	Designated	Restricted
			funds	funds	funds	Tots I 2023
			E			E
Tangible	fixed assets		1,712		138,346	140,058
Cash at	bank and	in hand	7,339	15,688	11,973	35,000
Other net current		assets/(liabilities)	(8,951)		(6,039)	(14,990)
Total			100	15,688	144,280	160,068
Previous	reporting	period
			Unrestricted	Designated	Restricted
			funds	funds	funds	Tots I 2022
			E		E	E
Tangible	fixed assets		2,258		185,680	187,938
Cash at	bank and	in hand	3,819	15,688	47,373	66,880
Other net current		assets/(liabilities)	(1,893)		(5,749)	(7,642)
Total			4,184	15,688	227,304	247,176