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2023-03-31-accounts

Company number: 3900840 Charity Number: 1089038

The Broughton Trust Annual report and financial statements For the year ended 31st March 2023

brou trus hton Impact Report 2022123 We engaged with 1112 people supported across 3 projects in Salford 1000 people worked with people improved their aspirations and wellbeing young people engaged in a NEETS programme Lll-, positive outcomes entered employment ex offenders engaged progressed to accredited courses engaged In communlty l>ased learning ,fttty¢ staff volunteer hours people entered employment job appli¢ation$ supported people reported increased contidence and general wellbeing Cvs created people improved their financial circumstances

The Broughton Trust

Reference and administrative information

for the year ended 31[st] March 2023

Company number 3900840

Charity number 1089038

Registered office and operational address Humphrey Booth Centre, Heath Avenue, Salford, M7 1NY

Management Committee Management Committee, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Amanda Bickerton Resident - Chair

Carole Sumner Resident - Vice Chair Ann Marie Pickup Resident (resigned 31.12.2022) John Walsh Resident (appointed 19.09.2022) Michael Smith Resident Roger Baldry Resident Rosemary Wedge Resident Craig Stone Great Places Housing Group Tara Logan Irwell Valley Housing Association Emma Needham Onward Homes (replaced Charlotte Mullen 31.10.2022) Jackie Crook Salix Homes Ruth Potts University of Salford Bob Chorley Starcliff Limited

Company Secretary Diane Crowcroft

Key management Mike Thorpe, Chief Officer

personnel Diane Crowcroft, Deputy Chief Officer, HR and Finance.

Bankers Co-operative Bank plc

PO Box 250, Skelmersdale, Lancashire, WN8 6WT

Independent Catherine Hall FCCA DChA, Slade & Cooper Limited examiner Beehive Mill, Jersey St, Ancoats, Manchester, M4 6JG

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

The management committee present their report and the unaudited financial statements for the year ended 31st March 2023. Included within the management committee’ report is the directors’ report as required by company law.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

All projects are presented to the Board for discussion and to ensure that they are consistent with the Charities Objectives and the Charity Commissions guidance on public benefit. In planning the Trusts activities for the year senior management team work to the Charity Commissions guidance on public benefit. The work and projects of the Trust are delivered to promote and support clause 3 of the Trusts Memorandums and Articles:

Clause 3, Memorandums and Articles. (December 1999)

Shorter term objectives are to survive in a hostile funding environment that concentrates our minds to be value for money and applying for small pots of money to tide us through.

Medium term is to consolidate all projects into a holistic programme to bring added value to each individual project through a root and branch approach to issues.

The trustees review the aims, objectives, and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Achievements and performance

The charity's main activities and its beneficiary base are described below. All its charitable activities focus on public benefit and are undertaken to further The Broughton Trust’s charitable purposes or the public benefit.

All its charitable activities focus on Community Education, Youth Development and Employment Opportunities. All three areas have performed well, against an increased demand. The future of all these projects will be determined by funding, which is not always sufficient or dependable.

All the Trust's projects are measured against funder’s requirements. All outcomes were met for the year 2022/23.

Achievements:

Beneficiaries of our services:

Most of our residents/beneficiaries/clients are from the most deprived areas of our city and are for the most part both financially and in aspirational terms poor. They make up what is usually considered to be the “hard to reach” of our communities. We provide support for many abandoned individuals lacking funds and technical skills to access online learning. We tackle the challenges created for our beneficiaries as a direct result of absence of learning, employment and training opportunities and social interaction, staying at home in isolation. We nurture a learning environment across all three projects that reassures and keeps safe all our beneficiaries to create equality in opportunities. All of which has become increasingly more difficult during the past year.

It is our aim that all our beneficiaries/residents will be supported all the way through their time with the Trust, support will not only focus on academic, employment or social inclusion recovery but also address

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

personal growth. This will be echoed in the feedback process as everyone’s views, reflections and progression will be recorded as part of the measuring process across all our projects (success/failure)

Amanda Bickerton Chair

Performance, projects:

One of the main strengths of the Trust is its ability to bring social value alive within each of its project and demonstrate the added value of it provision, which is often overlooked and not part of any funding criteria.

Within the third sector, i.e., “social organisations” social and added value are ways to quantify how different interventions affect people’s lives – the overall impact on people’s wellbeing, or their quality of life. It is a way of measuring the positive benefits your work has on both individuals and communities.

Understanding the different aways social and added value can be built into projects is the key to ensuring you can build into your plans a positive and tangible impact on individuals and the communities they are from.

The Trust’s current projects listed below have at their core social and added value as they go above and beyond any funding requirements and impact directly on individuals and their communities, they change beneficiaries’ lives, not through a tick box model but by meaningful and sustained interventions throughout a project’s life and very often beyond, supporting areas of positive change.

Learning Team and its Provision: Managed by Marie Carroll

The Trust is the largest supplier of non-accredited adult education with Salford City College and is funded through their AEB. The programme is designed and delivered with the aim of re-engaging with adults that have, either no formal qualifications or adults wishing to return to learning, to re-enter the world of work or up skill. We engage with over seven hundred learners per year offering a wide range of learning opportunities, examples of which are:

All our courses have bespoke schemes of work, with a course overview. This is our funding requirement, engage with and deliver.

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The Broughton Trust

Management committee’s annual report

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However we do not simply see learning as an academic offer over a brief period of time but see it as a life changer. Learning is a way of life and life is a way of learning. Beneficiaries are encouraged to take part in the development/planning of community learning provision. They are supported throughout the journey.

The social value that we bring to the AEB is far reaching, we empower individuals, improve their social and economic life individually and within families. This is achieved by creating a support mechanism developed to enhance and go beyond the funding criteria focussed on the individual. This is achieved by a supplementary offer not funded which include:

Interventions , identifying potential barriers to progression, befriending, mentoring, referring/signposting to other support organizations, utilizing our strong network of trusted partners such as health and wellbeing services, domestic violence support, housing, financial and employment support, being an advocate.

Youth and 18/24 Provision: Managed by Dave Mayers.

The “Future You” project is aimed at 18–24-year-olds and contractually covers the city of Salford although we have engaged and recruited young people from across Greater Manchester adding further value to the programme.

On this programme we have mentored 149 NEET young people set against our contractual target of 134 . Of the 149 , 108 have achieved a positive outcome set against our contractual target of sixty which is 180% of our profile.

The social value of this programme is the positive change in people and the local communities by providing training and employment opportunities to young people, many of whom engaged with no other services prior to this programme therefore unable to access support, opportunities, and mentorship.

The added value is that participants become financially independent, a reduction in unemployment in those who were the furthest away from the employment market but are now much closer gaining sectorbased qualifications such as CSCS cards which allow them to access construction opportunities which without a CSCS card they would have been unable to do. As a result of our commitment to social value

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

we re-invest a considerable proportion of our surplus from this programme back into the young people to pay for this training.

Many participants had no ID so were unable to claim benefits or even open bank accounts, many had given up trying. We supported all participants to overcome this barrier so were at the very least able to make a claim for universal credit and become more financially stable.

Further added value has been covering travel costs to interviews/work, purchasing PPE and other equipment where necessary.

This programme is ending and without further funding will result in three redundancies and an everincreasing number of NEET individuals across GM. This programme is set to end in September 2023, with no further funding yet being announced.

Interventions, identifying potential barriers to progression, mentoring, referring/signposting to other support organizations, utilizing our strong network of trusted partners, supporting employment and advocacy.

Jobs not Prison: Managed by Graham Cooper.

This project cover two local authority areas, Salford, and Trafford its purpose is to engage with forty exoffenders or people in danger of entering the criminal justice system. Often these clients come from deprived areas and are some of the most disenfranchised and disengaged groups due to distrust of authority. Of the forty clients that we have worked with thirty-two have been supported into work. We have worked with construction companies to be their social value deliverers when employing from this cohort. For example, Balfour Beatty, BAM, Seddon’s, ISG and others.

The social value is the impact on the individuals, their families, and communities they live in. Changing and creating a sea change in their personal lives and their futures. The trust has many examples of the impact of social value via audio/media and testimonials, quantifying both social value and achievements to date. The value of the ex-offender work far exceeds the investments and therefore creates savings across the criminal justice system reliance on DWP and the taxpayer’s purse.

The added value is that these people will become financially independent, and potential, nett contributors, re-offending rates have reduced and beneficiaries become potential role models within their own communities.

Apart from the engagement we provide a bespoke model that goes above and beyond any other provider offers, this is attested to by our success level that has been sustained over several years. Reports available if required.

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

We offer intensive support that consists of a 1:1 mentoring model, wherever that is needed, job brokerage, travel costs, equipment supplies, e.g. boots PPE, etc. Irrespective of our contract we go beyond its remit and challenge barriers to ensure that this cohort achieve their goals.

Interventions , identifying potential barriers to progression, befriending, mentoring, referring/signposting to other support organizations, utilizing our strong network of trusted partners such as health and employment support, being an advocate.

Examples of the range of interventions covered within each of our programmes:

Employment interventions, CV writing, Job Club/Job search, helping to fill in benefit and job application forms.

Employment Provision: The employment provision has continued to grow out of a need to support our beneficiaries beyond our projects "learning and youth". As a result last year, 210 people entered the World of work via the Broughton Trust, through its work club and training programmes and Jobs not Prison. Most employment outcomes came via the CSCS card provision, which is directed and delivered under the youth programme. This provision attracts some funding via Pro-Cure Plus, this funding varies each year based on available funds.

Case study 1: (JnP)

Mr X Was released from custody at the end of June 2022, after spending a considerable amount of time in prison. X had only ever worked “Cash in hand” as a welder’s mate and this was very sporadic.

Apart from the challenge all ex-offenders face, fear of not being able to assimilate back into “normal life,” lack of confidence, the danger of unemployment and a calling back to a life of crime as a way of life, all of which impacted on his well-being. Our biggest challenge was keeping X focused on his eventual HGV driving test.

For reasons outside his control two of his tests were cancelled and at one point X wanted to give up. Between us we sent the training provider an email asking for their help to arrange his test for ASAP and because twelve weeks had lapsed since his practical driving tests, we funded additional lessons in the week before his final test, this helped him focus, his confidence grew when the training company acknowledged his problems.

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

Having someone who listens and can navigate the “system” with similar lived experience enables mentors to motivate and make others believe in themselves, they feel our confidence and know we have succeeded to gain progress in our own lives. As a result of this programme his personal well-being is at a high and he is looking forward to a new life for himself and his family.

The provision of a one-to-one mentor over the last six months has been very significant in creating belief in X and the confidence to enter employment.

This relationship is integral for success and for the client to have someone to talk and turn to. X has now moved into agency work whilst his HGV Class 1 licence comes through. He will then be supported by both the training provider and The Broughton Trust to find employment in Driving. He has had some setbacks along the way but with the support of his mentor he passed his HGV at the beginning of April 2023 and is now looking to gain employment as an HGV driver.

This programme leans heavily on partners and partnership working, involved within this provision is working with training providers, in this case Back2Work but other training providers are engaged in Health and Safety training and CSCS cards. We also collaborate with companies to create employment opportunities. There is also a strong partnership with Greater Manchester Police, Probation and Housing Associations.

Without bringing together partner agencies from private, statutory, and other third sector organisations it is unlikely that this project would enjoy the success it does.

“The support I’ve had from the Broughton Trust has been more than I could have asked for since coming out!

I couldn’t believe that someone would turn up on a Saturday and help advise me about the different levels of training available.

It also helped so much having him take me to the job because at first, I wasn’t confident about going into work. Having help with buying food and travel was great as the job centres could not help in this respect.

I was also helped to get a job which I love. Graham and Terry have been brilliant, and they are available anytime if I needed help! I’m thankful for the way I have been treated and shown that there is a different option to being in prison.

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

The support is the best I have ever had and even my probation officer was buzzing with how quickly I got a job whilst waiting to receive my HGV Class 1 License. It’s the HVG that has made me and my family proud of what I have achieved and what is ahead for me and my future.

I know I can now get a really good wage for Driving HGV Class 1, and this is a new future for me and my family”.

Case Study 2: Learning

The client who is in his late 20’s, has mental health and chronic health conditions. He suffers with Asperger’s, Autism, Epilepsy and Klinefelter Syndrome. All these conditions have a huge impact on his day-to-day life and result in not only physical problems but emotional and wellbeing issues.

When he first engaged with the project, he was very withdrawn, very shy and a little defensive when being spoken to. He was very insecure meeting new people as he had been let down on many occasions in the past.

He lives with his mother and younger brother and has been very dependent on his mother. The client has had issues in the past with gambling and as a result relies on his mother to budget his benefits accordingly.

After discussions with him, he agreed to undertake a weekly Understanding Maths class, as he recognised the need to improve his basic maths skills, to further employment opportunities in his chosen career of carpentry. He had recently discovered a flair for woodworking and thought that maths would help with calculations and measurements.

He faced many problems, health conditions preventing him from attending the sessions. We spoke with him and asked if he needed any additional support that would help him, because it was apparent when he missed any of the sessions it upset him, we wanted to know how we could help to make attending the sessions easier and we agreed to some online learning and additional one to one session. He only used the online learning on one occasion as just having the option made him feel more supported. We also addressed the environment in the areas of the building he would be using, the lighting in the rooms and a sensor that flashed was turned off to protect the client.

Lack of confidence, extreme shyness and being introverted made it very difficult for the client to form friendships, realise potential and achieve any of his goals in fact his mental health and his insecurities were crippling for him.

A dedicated worker was assigned to engage and support on a one-to-one basis and explore areas in his life that needed to be developed positively.

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

As a result of spending quality time with him, listening to and understanding the barriers he faced, an action plan was agreed. Through praise, encouragement, and motivation his confidence has grown he has started to focus on what he could do and is now talking about his future with excitement. He has decided that his disabilities are no longer going to hold him back, with a plan he is moving forward at a safe pace that will allow him to reach his full potential.

He was referred to one of our partners for a drop-in session including woodworking workshops, he is extremely excited about this as he is skilled, gifted and has a passion for woodworking and carpentry. He has also indicated that one day he would like to have his own carpentry business making bespoke pieces.

He has grown in confidence and has taken some positive steps to make changes in his life. Since engaging with him he has made enquiries about living in a supported housing scheme which will be a step towards living independently. This is a massive change for the client, as he has been so reliant and dependent on his mother all his life. Recognising that he is now an adult and that his mother may not always be able to support him has prompted him to plan his future. This has been so inspiring to watch and see the client not only grow in confidence, but to see him realise his self-worth and watch him working towards his ideal self has been remarkable.

He has been signposted on for further courses starting in September with budgeting and has been discussing qualifications and apprenticeships in carpentry.

He also recognised that outside of his family he has no friends, this has been a very difficult realisation for him, but he is very keen to start new friendships and make lasting connections, he has been referred to a local friendship group and is also hoping to join a local walking group to meet new people.

Having the opportunity to spend one to one time with this client has been invaluable, completing the pathway star has empowered him and allowed us to design a tailored plan to suit the client’s needs, he embraced the opportunity to talk about things he wants to change in his life. He is positive, confident, and optimistic. He wants to be independent, happy, and successful.

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

Collaborating with our partners has led to more successful and positive outcomes for the client, partnership working has proven vital as it has allowed a wider range of support to be offered and several areas that needed developing to be addressed and resolved.

“Natalie helped me discover and find things that I need help with. She has made everything a lot easier as I would struggle otherwise.

I am more than ecstatic with the service she has provided, and I hold her in high regard because of it.

Other than the above comments I have nothing else to comment on, however I would like to say thank you.”

Case Study 3: (hidden young person)

This Candidate is very motivated and confident and is always willing to learn and help others when he can, he came to the Trust as he wanted to gain a CSCS card and knew we could help. He has been in care since he was a young child and has had some hard and challenging times being in different care homes and different school. He now has his own flat and wants to find work in construction. As a result of Gubay funding we were able to give him the extra help he needed.

The challenge he faced was not getting full time work, he had only ever manged to get bits of work nothing that allowed him to plan for his future. He needed something more stable and permanent. His inability to find a full-time job affected him massively, not least in his ability to meet his financial commitments, food, rent services, gas, electric, all of which left him with very little to live on. Since being on our programme, supported by Gubay, we were able to finance his progression, allowing him to be booked on to a CSCS course.

Since being on the Gubay programme he started attending a CSCS course, he has gained his health and safety level 1 in construction and he has now passed the CSCS operative touchscreen test and has got a 5year CSCS card, this has really boosted his self-esteem, confidence and has motivated him to now see himself someone with a future.

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

As a result of the support he now has more options open to him in the employment market. As a result of the Gubay programme the extra support it affords individuals really made a difference to a person, Because of the extra support that difference manifests itself in the way the individual starts to trust the mentor to help them achieve their chosen outcome and goals, after many false starts.

The organisation’s that we work in partnership with, to achieve the CSCS card, help us by being flexible and accommodating to some of our clients’ needs, based on their past experiences. We work with lots of organisations and encourage all our beneficiaries to work with them. However, with this cohort it is not always what the person wants as they are suspicious of lots of organisations. This person worked with us and was happy not to engage with others that we thought may have benefited him. As it turns out this was not a hindrance to him as he has progressed and is now in work.

“This programme has really helped to make changes to my life. I am more confident about my future and my ability to be independent, and I really appreciate the help, thank you.”

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

Financial review 22-23

The Broughton Trust Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2023

Income From:
Donations and Legacies
Charitable Activities
Other Income
Total Income
Expenditure on:
Charitable activities
Total expenditure
Net Income/ (expenditure) for
the year
Transfer between funds
Net Movement in funds for the
year
Reconciliation of funds
Total Funds brought forward
Total funds carried forward		 Unrestricted
Funds
Restricted
Funds
Total
Funds
2023
Total
Funds
2022
£
£
£
£
5,204
5,204
81,707
330,463
121,433
451,896
282,653
335,667
121,433
457,100
364,360
358,394
99,705
458,099
432,623
358,394
99,705
458,099
432,623
(22,727)
21,728
(999)
(68,263)
14,470
(14,470)
-
-
(8,257)
7,258
(999)
(68,263)
130,398
38,322
168,720
236,983
122,141
45,580
167,721
168,720

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

D Crowcroft September 2023

The Broughton Trust is a Company Limited by Guarantee, Registered in England and Wales No 3900840, Registered Charity No 1089038

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

As you can see from the Financial Statement Trust income decreased on the previous year. However, there is still a lot of uncertainty within the third sector around long term funding and where the third sector sits as a provider arm. This position has been compounded by the pandemic and many uncoordinated and knee jerk reactions to dealing with it in a sustainable coherent manner, via funders. There is still concern as to how the Greater Manchester Combined Authority are going to engage meaningfully with the third sector and fund via it. On a more positive note, the Trust has weathered 2022/23 well and has managed to hold onto its staff and maintain its offers.

Reserves policy

It is the Trust's stated policy to have at least 3 months running costs. This includes any potential redundancy payments (circa £50K ). The un-restricted reserves as at 31st March 2023 are £122,141 of this amount fixed assets are £61,340 .

Like many small/medium charities the Trust finds grant funding a cyclical challenge. The next year will be more challenging. We believe as a board that the management of the Trust, are up to that challenge and will navigate the organisation through another testing year.

Plans for the future:

I have no doubt the organisation’s staff will meet the challenges that face the Trust over the next year and beyond, with the can-do attitude which is their culture. The Trust has seen again an increase in demand for its services and met them. The uncertainty around long term funding is still a major concern. If the Trust is to get back into a growth position, then it must attract either new funding streams, look to increasing its offer in other areas of delivery and find funding to develop a business arm to create income to cover the reductions in funding that we have experienced.

Options being reviewed are, joining the Greater Manchester Combined Authorities AEB framework, looking to be Ofsted registered and moving into directly commissioned work with some of the larger contract holders.

Attracting corporate donors or sponsors to alleviate the core costs of the Trust which are not funded but necessary for the running of the organisation, building and projects.

Overview:

The Trust has performed well this year given that there are still issues around confidence and engagement in communities. I believe the organisation has given excellent value for money to all its funders and service users. As you review the projects and what has been achieved/delivered it is apparent that the main assets of the Trust are its name, as an honest broker and the Staff that have created it. Their Commitment, Professionalism, Skills, and Knowledge have maintained the organisation and culture that is synonymous with quality, support, empathy, and commitment to deliver, in an atmosphere of incredible uncertainty. This attitude to engage and move people on is manifest throughout all the projects and has maintained the Trusts position as a forward-facing organisation that leads through results in all its areas of expertise.

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

Structure, governance and management:

The organisation is a charitable company limited by guarantee, incorporated 7th September 2001. The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The Management Committee are members of the charity, but this entitles them only to voting rights. The Management Committee have no beneficial interest in the charity. All Management Committee members give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note ten of the accounts.

Trustee Selection Methods: Members of the Trust elect the Management Committee at the AGM. There are two parts to the committee: places for eight members resident in the area, and places for seven member organisations operating in the area of benefit. Where an organisation is elected, they appoint a named individual as the trustee. Committee members may be elected for up to 2 years, and then may stand for re-election. The officers are elected annually from the Committee.

Induction and Training of Trustees: New trustees are given information about the duties and responsibilities of trustees and directors, Objectives and work of the Trust, its procedures, and structures. Trustees have accessed training offered through local providers.

Organisational Structure :

The committee meets four times each year and is the decision-making body for the Trust. There are currently four sub-committees appointed by the Management Committee which consider issues in depth and make recommendations to the Committee for decision. The first two subcommittees below (Finance and Strategy and Staffing) also meet four times a year. The other two (Governance and funding/sustainability) meet as and when required. Breakdown of sub committees below:

Finance and strategy sub-committee : the remit of this group is to: (a) Monitor accounts and approve budgets. (b) Approve spending within limits stated in the financial policy. (c) Award contracts, appoint consultants, approve list of suppliers, consider/agree of leases. Funding proposals. (d) Monitor reports to funders. Consider all proposals for development that will affect or influence the running of The Broughton Trust & its projects; make recommendations to the Board. (e) Initiate strategy for the organisation, covering finance and development.

Staffing sub-committee: the remit of this group is to (a) Monitor the Trust's employment policies and Procedure (b) Approve Job specifications for new posts & review job specifications for existing posts, (c) Review and consider the implications of changes in employment legislation and make recommendations to the Board on a necessary action, (d) Monitor the health & safety policies and procedures. To be the first point of contact for a disciplinary & grievance matter. To be involved in & oversee the recruitment & selection of staff. To initiate employment policies & procedures as appropriate.

Funding/Sustainability : the remit is to co-ordinate funding bids across the organisation; using the skills that exist within the Board and the project teams, source funding from as wide a funding source a Governance Sub-group: the remit of this group is to ensure that all governance policies, documentation are all up to date and available for view and includes. That a review mechanism is in place and the board is updated at regular intervals on any changes to any policies that may be needed by the organisation or required by legislation.

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

Management structure:

Chief Officer - Mike Thorpe

Deputy Chief Officer, HR and Finance/Company Secretary- Diane Crowcroft

Learning Manager - Marie Carroll

Youth Manager – Dave Mayers

Jobs not Prison Manager – Graham Cooper

Related parties and relationships with other organisations:

The Trust collaborated with numerous partners throughout the year to deliver or support projects:

Pro-Cure Plus, Salford CVS, Salford City College, Salford IAG Networking Group, Salford NEET Design Group, Helping Families initiative, Building Better Opportunities Project, GMCVO Registered Social Landlords, Local Employers, DWP, Environment Agency, Salford Credit Union, Salford CAB, Salford City Council, Careers connect (Connexions), Salford University, Albert's of Salford Youth Club, All Salford Junior Schools Greater Manchester police, Training Brokers, Salford work Club network, Salford Foundation, Loaves and Fishes, Ground Work and Mustard Tree.

Remuneration policy for key management personnel:

All management committee give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note ten to the accounts.

Remuneration policy for key management personnel: The finance sub-committee decide whether to increase the salaries of key management Personnel based on their performance during the year. When a decision has been made, it is then forwarded to the full board for discussion and agreed on or not.

Process: The Chief Officer proposes and submits an application for the deputy chief Officer to the finance and strategy subgroup. If agreed the paper is forwarded to the full board for ratification. The Chairperson proposes and submits an application for the Chief Officer's increase to the Finance and Strategy subgroup. If agreed the paper is forwarded to the full board for ratification. The Chairperson proposes and submits an application for the Chief Officer's increase to the Finance and Strategy sub group. If agreed the paper is forwarded to the full board for ratification.

Risk management:

If there are any issues/Governance issues, these are discussed within the project managers meetings (Monthly). The governance of the organisation is the responsibility of the Trustee's they receive an update of the projects and the finance projections at each Board meeting (quarterly) via the Deputy Chief Officer. In the event of any issues around governance a group of four members from the Board of Trustees is convened set against their skills set on a Skills Audit Matrix. If there are any changes to the employment Law or changes in requirements from Companies house or the Charity Commission, they are circulated to the board and discussed at the meetings.

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The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

Apart from the full board the Trust also has a Finance and Strategy Sub and Staffing Subgroup both of which meet prior to the board meeting and their minutes are circulated for discussion at the board meeting. All Trustees on joining the board are given a Trustee's Handbook which explains the structure of the Trust and roles and responsibilities therein. The Trusts works on a fiscal year and our accounts Major risks to the organisation are considered at each Board meeting. The Trustees/Directors are presented with an up-to-date balance sheet, updated on the projects and what bids we are submitting. It is not easy to manage risk in an organisation that exists on funding streams which are under ever increasing pressure. We believe that the processes and how we communicate across the organisation is sufficient to mitigate against major risks but sufficient to prevent financial collapse.

Funds held as custodian trustee on behalf of others:

We hold no monies on behalf of other organisations.

Statement of responsibilities of the trustees

The trustees (who are also directors of The Broughton Trust for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each fiscal year which give a true and fair view of the situation of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

18

The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

Approved by the trustees on //____ and signed on their behalf by:

Amanda Bickerton (Chair)

ESOL Class

Talk English Café’s

Christmas Jumper Day

at the Broughton Trust

19

The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

Core Staff Core Staff
Mike Thorpe Chief Officer
Diane Crowcroft Deputy Chief Officer/HR
Diane Riley Finance Officer
Trevor Horton Finance Officer
Elaine Jones Customer Service and Quality
Officer
Learning
Marie Carroll Manager
Jackie Roche Learning and Development
Officer
Anita Coward Learning and Development
Officer
Natalie Priestley Learning and Development
Officer
Kate Sacks Administrator
Chantelle Curran Administrator
Young People and NEETS
Dave Mayers Manager
Dean Hughes Youth Mentor
Keri Muldoon Youth Mentor
Jobs not Prison
Graham Cooper Manager
Terry Poyser Mentor
Dave Mayers Manager
Dean Hughes Youth Mentor
Keri Muldoon Youth Mentor
Jobs not Prison
Graham Cooper Manager
Terry Poyser Mentor

20

The Broughton Trust

Management committee’s annual report

for the year ended 31[st] March 2022

Contact us on:

The Broughton Trust Humphrey Booth Centre Heath Avenue Salford M7 1NY

Telephone: 0161 831 9807

Email: office@thebroughtontrust.org.uk

Website: www.thebroughtontrust

Facebook: The Broughton Trust

21

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Independent examiner’s report

to the trustees of

The Broughton Trust

I report to the charity trustees on my examination of the accounts of the company for the year ended 31[st] March 2023 which are set out on pages 24 to 49.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Catherine Hall FCCA DChA

Slade & Cooper Limited Beehive Lofts, Jersey Street Manchester, M4 6JG Date //______

23

The Broughton Trust

Statement of Financial Activities (including Income and Expenditure account)

for the year ended 31 March 2023

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
5,204
Charitable activities:
4
330,463
Total income
335,667
Expenditure on:
Charitable activities:
5
358,394
Total expenditure
358,394
7
(22,727)
Transfer between funds
14,470
Net movement in funds for the year
(8,257)
Reconciliation of funds
Total funds brought forward
130,398
Total funds carried forward
122,141
Net income/(expenditure) for the
year		 Restricted
funds
£
-
121,433
121,433
99,705
99,705
21,728
(14,470)
7,258
38,322
45,580		 Total funds
2023
£
5,204
451,896
457,100
458,099
458,099
(999)
-
(999)
168,720
167,721		 Total funds
2022
£
81,707
282,653
364,360
432,623
432,623
(68,263)
-
(68,263)
236,983
168,720

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Prior year SOFA is shown on the last page.

24

The Broughton Trust Company number 3900840

Balance sheet as at 31 March 2023

Note
£
£
Fixed assets
Tangible assets
11
61,340
Total fixed assets
61,340
Current assets
Debtors
12
70,811
Cash at bank and in hand
13
171,065
Total current assets
241,876
Liabilities
Creditors: amounts falling
due in less than one year
14
(130,377)
Net current assets
111,499
Total assets less current liabilities
172,839
Creditors: amounts falling
due after more than one year
15
(5,118)
Net assets
167,721
The funds of the charity:
Restricted income funds
16
45,580
Unrestricted income funds
17
122,141
Total charity funds
167,721
2023		 £
£
68,996
68,996
74,924
121,445
196,369
(90,527)
105,842
174,838
(6,118)
168,720
38,322
130,398
168,720
2022		 £
£
68,996
68,996
74,924
121,445
196,369
(90,527)
105,842
174,838
(6,118)
168,720
38,322
130,398
168,720
2022
68,996
105,842
174,838
(6,118)
168,720
38,322
130,398
168,720

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in

The notes on pages 27 to 49 form part of these accounts.

Approved by the trustees on //______ and signed on their behalf by:

Amanda Bickerton (Chair of Trustees)

25

The Broughton Trust

Statement of Cash Flows for the year ending 31 March 2023

Note
2023
£
Cash provided by/(used in) operating activities
21
50,620
Cash flows from investing activities:
Purchase of tangible fixed assets
-
Cash provided by/(used in) investing activities
-
Cash flows from financing activities:
Repayment of borrowing
(1,000)
Cash inflows from new borrowing
-
Cash provided by/(used in) financing activities
(1,000)
49,620
Cash and cash equivalents at the beginning of the year
121,445
Cash and cash equivalents at the end of the year
171,065
Increase/(decrease) in cash and cash
equivalents in the year		 2022
£
(47,728)
-
-
(1,000)
-
(1,000)
(48,728)
170,173
121,445

26

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The Broughton Trust meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern as at 31st March 2023.

Although there were concerns earlier in the year further funding was secured and as such the projects are in themselves financially secure. There will a need to seek further funding for the NEETs programme from September 2023 going forward.

There is a concerted effort from the Trust board by creating a funding Strategy group for them to engage with the senior management team to develop a strategy around securing core funding which for most charities is a major problem. This will be centred on corporate sponsorship and donations.

The Trust as with many charitable organisations faced potential financial hardship over many years, However, like in the past we believe that coupled to our existing funding streams the Trust will not be in danger of not surviving this financial year. As a board we feel confident that the management team of the Trust are up for the challenge as is the board of Trustees

27

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

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 of the interest paid or payable by the Bank.

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

28

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 7.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Refurbishment 4% Office fixtures and equipment 25% Computer equipment 33%

k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

29

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

n Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

o Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is unrestricted except that it should not exceed the monthly salary. There were no outstanding contributions at the year end. The costs of the defined contribution scheme are included within support and governance costs and allocated to the funds of the charity using the methodology set out in note 7.

The money purchase plan is managed by Clerical Medical Plc and the plan invests the contributions made by the employee and employer in an investment fund to build up over the term of the plan a pension fund which is then converted into a pension upon the employee’s normal retirement year age when eligible for a state pension. The total expense ratio of the plan is 0.5% and this is deducted from the investment fund annually. The trust has no liability beyond making its contributions and paying across the deductions for the employee’s contributions. There were no contributions outstanding at the year-end.

p Redundancy / termination payments

Redundancy payments are amounts payable as a result of a decision by the charity to terminate an employee's employment before the normal retirement date or an employee's decision to accept voluntary redundancy and are charged on an accruals basis when the charity is demonstrably committed to the termination of the employment of an employee or making an offer to encourage voluntary redundancy. There were no outstanding payments at year end.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

30

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

3 Income from donations and legacies

Current reporting period
Donations
Total
Previous reporting period
Government furlough grant
Total		 Unrestricted
£
5,204
5,204
Unrestricted
£
81,707
81,707		 Restricted
£
-
-
Restricted
£
-
-		 Total 2023
£
5,204
5,204
Total 2022
£
81,707
81,707

31

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

4 Income from charitable activities

Current reporting period
Core Projects
Grants
INGEUS
Job Club
Seddon Contractors
Other core grants
Fees
Other income
Subtotal for Core Projects
Youth
Grants
GMCVO
Salford City Council
Trafford Housing Trust
Subtotal for YPS
Learning in Broughton
Grants
Little Pot of Health
Salford City Council
Salford CVS
Fees
Total
Subtotal for Sustainable Communities		 Unrestricted
£
130,025
1,824
5,000
5,000
30,703
2,363
174,915
17,376
-
-
17,376
-
42,440
-
95,732
138,172
330,463		 Restricted
£
-
-
-
-
-
20
20
-
44,751
44,642
89,393
7,020
-
25,000
-
32,020
121,433		 Total 2023
£
130,025
1,824
5,000
5,000
30,703
2,383
174,935
17,376
44,751
44,642
106,769
7,020
42,440
25,000
95,732
170,192
451,896

32

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

4 Income from charitable activities (continued)

Previous reporting period
Core Projects
Grants
Job Club
WEA/ESF
Seddon Contractors
INGEUS
Fees
Other income
Subtotal for Core Projects
Youth
Grants
Salford City Council
Salford CVS
GMCVO
Fees
Other income
Subtotal for Youth
Learning in Broughton
Grants
LCH
Little Pot of Health
The Training Brokers
Total
Subtotal for Sustainable Communities		 Unrestricted
£
10,000
-
5,000
25,629
136,066
548
177,243
-
10,000
15,716
23,671
-
49,387
-
-
-
-
226,630		 Restricted
£
-
13,015
-
-
-
-
13,015
22,000
-
-
-
328
22,328
3,000
4,158
13,522
20,680
56,023		 Total 2022
£
10,000
13,015
5,000
25,629
136,066
548
190,258
22,000
10,000
15,716
23,671
328
71,715
3,000
4,158
13,522
20,680
282,653

33

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

5 Analysis of expenditure on charitable activities

Current Reporting Period
Staff costs
Direct events
and activities
Administrative
costs
Premises costs
Restricted expenditure
Unrestricted expenditure
Governance costs
Support costs
Total		 Core
Projects
£
158,126
27,772
34,853
8,396
(8,093)
(17,355)
203,699		 YPS Project
£
45,015
6,756
905
1,832
5,468
7,440
67,416		 Learning in
Broughton
£
114,205
47,014
3,521
5,038
7,291
9,915
186,984		 Total 2023
£
317,346
81,542
39,279
15,266
4,666
-
458,099
2023
£
99,705
358,394
458,099

34

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

5 Analysis of expenditure on charitable activities (continued)

Previous Reporting Period
Staff costs
Direct events
and activities
Administrative
costs
Premises costs
Restricted expenditure
Unrestricted expenditure
Governance costs
Support costs
Total		 Core
Projects
£
115,353
43,514
28,999
4,985
(17,148)
(24,970)
150,733		 Learning
in
Broughton
£
60,660
4,423
2,231
3,115
8,233
9,988
88,650		 YPS Project
£
125,197
29,343
6,935
4,362
12,421
14,982
193,240		 Total 2022
£
301,210
77,280
38,165
12,462
3,506
-
432,623
2022
£
58,855
373,769
432,624

35

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

6 Analysis of governance and support costs

Current reporting period
Basis of
apportionment
Core line management
staff
Premises costs
floor area
AGM Costs
Governance
Governance
Legal and professional
Governance
Previous reporting period
Basis of
apportionment
Core line management
staff
Direct events and activities
staff
Premises costs
floor area
AGM Costs
Governance
Governance
Legal and professional
Governance
7
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation
Interest payable
Operating lease rentals:
Property
Other
IE's remuneration - accountancy fees
Independent examination and
accountancy
Independent examination and
accountancy
Independent examiner's fee		 Support
£
24,789
15,266
-
-
-
40,055
Support
£
24,970
600
12,462
-
-
-
38,032
2023
£
7,656
1,300
100
2,719
2,095
440		 Governance
£
18,228
-
152
2,535
1,979
22,894
Governance
£
18,770
-
-
568
2,898
40
22,276
2022
£
7,655
1,300
100
1,061
1,995
420		 Total 2023
£
43,017
15,266
152
2,535
1,979
62,949
Total 2022
£
43,740
600
12,462
568
2,898
40
60,308

36

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

8 Staff costs

Staff costs during the year were as follows:

aff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Allocated as follows:
Charitable activities
Support costs
Governance costs		 2023
£
289,732
18,369
9,245
317,346
274,329
24,789
18,228
317,346		 2022
£
274,540
17,784
8,886
301,210
257,470
24,970
18,770
301,210

No employees has employee benefits in excess of £60,000 (2022: Nil).

The average number of staff employed during the period was 16 (2022: 15). The average full time equivalent number of staff employed during the period was 11 (2022: 11).

The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £76,142 (2022: £77,592).

37

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

9 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil).

No (2022: Nil) members of the management committee received travel and subsistence expenses during the year of £Nil (2022:£nil).

Aggregate donations from related parties were £Nil (2022: £Nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: nil).

Salix Homes have a representative on the Board, Jackie Crook. In March 2023, £2,000 received from Salix Homes Ltd - who are corporate directors - for community fund allocation on 16/12/2022 (2022: £4,824) .

Onward Homes are corporate directors who have a representative on the Board. During this year, this consisted of Charlotte Mullen until 31 December 2022 followed by Emma Needham. £2,500 was received on 25/01/2023 for community funding allocation (2022: £2,000).

Starcliff Limited have a representative on the Board, Bob Chorley, and £1,954 was received from Starcliff in the year for work undertaken on Starcliff accounts (2022: £nil).

10 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

38

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

11
Fixed assets: tangible assets
Leasehold
improvements
Cost
£
103,946
Additions
-
Disposals
-
103,946
Depreciation
38,972
Charge for the year
4,834
Disposals
-
43,806
Net book value
60,140
64,974
12
Debtors
Accrued Income
Trade debtors
Other debtors
Prepayments and accrued income
At 31 March 2023
At 31 March 2023
At 31 March 2023
At 1 April 2022
At 31 March 2022
At 1 April 2022		 Office
equipment
£
8,764
-
-
8,764
6,364
1,200
-
7,564
1,200
2,400
2023
£
63,942
2,774
2,229
1,866
70,811		 Computer
equipment
£
6,563
-
-
6,563
4,941
1,622
-
6,563
-
1,622
2022
£
41,067
29,285
1,367
3,205
74,924		 £
119,273
-
-
Total
119,273
50,277
7,656
-
57,933
61,340
68,996

39

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

13 Cash at bank and in hand

sh at bank and in hand
Cash at bank and on hand 2023
£
171,065
171,065		 2022
£
121,445
121,445

14 Creditors: amounts falling due within one year

2023
£
Loans due in less than 1 year
53,000
Trade creditors
13,564
Short term compensated absences (holiday pay)
2,864
Accruals
23,893
Other creditors
1,434
Deferred income
30,714
Taxation and social security costs
4,908
130,377
Creditors: amounts falling after more than one year
2023
£
Loan 1
5,118
5,118
Repayable after more than 5 years by instalments
118
-
Repayable after more than 5 years other than by
instalments		 2022
£
53,000
10,189
-
20,460
563
824
5,491
90,527
2022
£
6,118
6,118
1,118
-

15 Creditors: amounts falling after more than one year

Loan 1 is from Salford City Council for £18,000 at zero interest repayable over 18 years. Approximately £118 of the loan is due after 5 years, the balance is due in less than 5 years.

40

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

16 Analysis of movements in restricted funds

Core
GET HELP
Jobs not Prison
Big Lottery
WEA/ESF Digital Skills
Salford Royal NHS
Youth Projects
GMCA
Learning in Broughton
Bridging the Gap
LCH
Little Pot of Health
Total
Trafford Housing Trust
Jobs Not Prison
Salford CVS - Albert
Gubay
Current reporting
period		 Balance at
1 April
2022
£
5,248
12,432
-
3,954
1,695
23,329
1,330
-
1,330
13,522
-
141
-
13,663
38,322		 Income
£
-
44,751
-
-
20
44,771
-
44,642
44,642
-
-
7,020
25,000
32,020
121,433		 Expenditur
e
£
(1,570)
(20,672)
-
(3,954)
(1,715)
(27,911)
-
(39,876)
(39,876)
-
-
(7,543)
(24,375)
(31,918)
(99,705)		 Transfers
£
-
-
-
-
-
-
(1,330)
(1,330)
(13,522)
-
382
-
(13,140)
(14,470)		 Balance at
31 March
2023
£
3,678
36,511
-
-
-
40,189
-
4,766
4,766
-
-
-
625
625
45,580

41

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

16 Analysis of movements in restricted funds (continued)

Core
GET HELP
Jobs not Prison
Big Lottery
WEA/ESF Digital Skills
Salford Royal NHS
Youth Projects
GMCA
Learning in Broughton
Bridging the Gap
LCH
Little Pot of Health
Green Quality Mark
Total
Previous reporting
period		 Balance
at 1 April
2021
£
17,162
15,087
17
-
1,895
34,161
9,972
9,972
-
6,722
-
8,269
14,991
59,124		 Income
£
-
22,328
-
13,015
-
35,343
-
-
13,522
3,000
4,158
-
20,680
56,023		 Expenditur
e
£
(11,914)
(24,983)
-
(9,061)
(200)
(46,158)
(8,642)
(8,642)
-
-
(4,017)
(38)
(4,055)
(58,855)		 Transfers
£
-
-
(17)
-
-
(17)
-
-
-
(9,722)
-
(8,231)
(17,953)
(17,970)		 Balance at
31 March
2022
£
5,248
12,432
-
3,954
1,695
23,329
1,330
1,330
13,522
-
141
-
13,663
38,322

42

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

16 Analysis of movements in restricted funds (continued)

Name of restricted fund Description, nature and purposes of the fund

Get Help is a project funded by the GMCA & Home Office to look closely at the effect knife crime is having on young people, families and communities within Salford. The project is made up of a one hour play based on a true incident followed up by workshops exploring the issue in further detail with people on the panel who have lived experiences. Its aim to start a conversation, raise awareness and educate. Jobs not prison This project is aimed at supporting young people and 18+ who based on Police and community intelligence maybe on the edge or involved in crime. A Key worker will provide intense work to progress them into employment.

Big Lottery Investing in Youth - the aim of this fund is to deliver an Investing in Youth Project that aims to train 120 adult volunteers over four years using NOCN level one and two, to give them improved understanding of and commitment to the needs of young people in the community and enhance their own employability and personal progression. WEA -ESF Digital skills This is the second WEA project in using our newly refurbished Learning lab with bespoke digital equipment to support 30 individuals to develop appropriate digital skills. Salford Royal NHS The Broughton Neighborhood Leadership team (One Broughton) made up of Voluntary and statutory organisations are looking at ways to alleviate pressure on GP’s and Acute Trust. We were asked to administer this pot of money for speed and ease of accessing for beneficiaries. GMCA A grant to support AEB providers with the capital costs associated with adhering to the latest government guidance for the wider reopening of educational establishments. We purchased new tables, chairs, Laptops, digital equipment and refurbished the old industrial kitchen into a classroom. Trafford Housing Trust – This project provides intensive, wrap-around support for those either Jobs not prison project coming out of jail or those that maybe on that pathway that are referred from within Trafford and Stretford. The support we offer ranges from getting someone ID to finding them employment. Bridging the Gap A 3 year Big Lottery funded project which is based on the learning team providing the Salford Community with Information Advice and Guidance around learning and employment and also the same targeted for youth plus Mentoring. Big Lottery This project is aimed at supporting families who have ben effected by COVID-19 pandemic. By introducing alternatives for services where demand is high and waiting lists are long. It will focus on wellbeing and learning and deliver online sessions and provide laptops to families & WiFi who are in need. Mentoring. Little pot of Health/ one to One – A coordinator trains volunteers to support adults in learning on a one to one basis how to read and write.

43

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

16 Analysis of movements in restricted funds (continued)

Name of restricted fund

Description, nature and purposes of the fund

LCH

Salford CVS - Albert Gubay

This project was/is to engage with parents at present disengaged with schools. To then encourage engagement through a third party (us) with a view to increasing participation with the school and their children’s and their own personal development.

The funding is to offer financial support and back fill areas of needs aimed at 6 specific social groups for up to a 3 year period.

44

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

17 Analysis of movement in unrestricted funds

Balance
at 1 April
2022
£
124,719
Talent Match-Dean Hughes
6,613
Hidden
(5,238)
4,304
130,398
Balance
at 1 April
2021
£
171,329
Talent Match-Dean Hughes
6,613
Hidden
(4,387)
4,304
177,859
Current reporting
period
Homes for England Match
funding
Homes for England Match
funding
Previous reporting
period
General fund
General fund		 Income
£
318,291
-
17,376
-
335,667
Income
£
300,337
-
8,000
-
308,337		 Expenditur
e
£
(351,609)
-
(6,785)
-
(358,394)
Expenditur
e
£
(364,917)
-
(8,851)
-
(373,768)		 Transfers
£
14,470
-
-
-
14,470
Transfers
£
17,970
-
-
-
17,970		 As at 31
March
2023
£
105,871
6,613
5,353
4,304
122,141
As at 31
March
2022
£
124,719
6,613
(5,238)
4,304
130,398

Name of unrestricted fund

Description, nature and purposes of the fund

General fund Talent Match

The reserves of the charity

supporting young people aged 18-24 who have been out

of employment, education or training for twelve months or more and who need extra support to help them along their pathway to work.

Hidden

The programme is an extension of the GMCVO Talent Match Programme but with changes to the eligibility. The criteria is now 1825, N.E.E.T (not in education, employment or training) and not claiming any benefits. This is a two year programme and due to end in March 2021.

45

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

18 Analysis of net assets between funds

Current reporting period
Tangible fixed assets
Net current assets/(liabilities)
Creditors of more than one year
Total
Previous reporting period
Tangible fixed assets
Net current assets/(liabilities)
Creditors of more than one year
Total		 General
fund
£
61,340
49,649
(5,118)
105,871
General
fund
£
68,996
61,841
(6,118)
124,719		 Designated
funds
£
-
16,270
-
16,270
Designated
funds
£
-
5,679
-
5,679		 Restricted
funds
£
-
45,580
-
45,580
Restricted
funds
£
-
38,322
-
38,322		 Total
£
61,340
111,499
(5,118)
167,721
Total
£
68,996
105,842
(6,118)
168,720

19 Financial instruments

Financial instruments measured at amortised cost comprise the loan financing provided by Salford City Council to the charity.

Loan payable falling due within one year
Loan payable falling due after five years
Loan payable falling due in more than one year
but in less than five years		 2023
£
53,000
5,000
118
58,118		 2022
£
53,000
10,200
2,118
65,318

Descriptions of the individual loans are given in note 15.

46

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

20 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

Property Equipment Equipment
2023 2022 2023 2022
£ £ £ £
Less than one year 100 100 2,520 2,895
One to five years 400 400 7,560 8,400
Over five years 850 950 - -
1,350 1,450 10,080 11,295
Reconciliation of net movement in funds to net cash flow from operating activities
2023 2022
£ £
Net income/(expenditure) for the year (999) (68,263)
Adjustments for:
Depreciation charge 7,656 7,655
Decrease/(increase) in debtors 4,113 8,747
Increase/(decrease) in creditors 39,850 4,133
Net cash provided by/(used in) operating 50,620 (47,728)

21 Reconciliation of net movement in funds to net cash flow from operating activities

47

The Broughton Trust

Notes to the accounts for the year ended 31 March 2023 (continued)

22 Analysis of changes in net debt

Cash
Debt due within 1 year
Debt due more than 1 year
Borrowings
Total
Cash and cash equivalents		 Balance at
1 April
2022
£
121,445
121,445
(53,000)
(6,118)
(59,118)
62,327		 Cashflows
£
49,620
49,620
-
-
-
49,620		 Other non-
cash
changes
£
-
-
(6,200)
-
(6,200)
(6,200)		 As at 31
March
2023
£
171,065
171,065
(59,200)
(6,118)
(65,318)
105,747

48

The Broughton Trust

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2022

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
81,707
Charitable activities:
4
226,630
Total income
308,337
Expenditure on:
Charitable activities:
5
373,768
Total expenditure
373,768
7
(65,431)
Transfer between funds
17,970
Net movement in funds for the year
(47,461)
Reconciliation of funds
Total funds brought forward
177,859
Total funds carried forward
130,398
Net income/(expenditure) for
the year		 Restricted
funds
£
-
56,023
56,023
58,855
58,855
(2,832)
(17,970)
(20,802)
59,124
38,322		 Total funds
2022
£
81,707
282,653
364,360
432,623
432,623
(68,263)
-
(68,263)
236,983
168,720		 Total funds
2021
£
92,458
456,265
548,723
467,355
467,355
81,368
-
81,368
155,615
236,983

49