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2022-03-31-accounts

2-23 TRUSTEES' ANNUAL REPORT (not incl)
24 INDEPENDENT
EXAMINER'S REPORT
25 STATEMENT OF FINANCIAL ACTIVITIES
26 BALANCE SHEET
27 STATEMENT OF CASH FLOWS
28-38 NOTES TO THE ACCOUNTS

25
STATEMENT OF FINANCIAL ACTIVITIES
ftncorporaling the income and expenditure account)
FOR THE YEAR ENDED 31 MARCH 2022
Unrestricted Restricted Total Total Funds
Funds 2022 Funds 2022 Funds 2022 2021
Notes 8 f 5 5
INCOIIIIE FROM:
Donations
& Legacies
Charitable
Activities
Other Trading
Activities
Investment
Income
Partnership
Income - NMT (A4A)
Other Income
TOTAL
466
30,594
24
28
2,451
33,563
140
164,643
320
165,103
606
195,237
24
28
2 771
198,666
561
275,540
335
314
9,915
4,362
291,027
EXPENDITURE ON:
Raising Funds 14,130
Charitable
Activities
34,071 181,567 215,638 213,956
TOTAL 34,071 181,567 215,638 228,086
NET INCOME (EXPENDITURE) (508) (16,464) (16,972) 62,941
Transfers
between
NET MOVEMENT
funds
IN FUNDS
18 3,575
(4,083)
3 575
(12,889)
(16,972) 62,941
RECONCILIATION
Total funds brought
OF FUNDS
forward
18 264,203 81,685 345,888 282,947
TOTAL FUNDS CARRIED FORWARD 18 260,120 68,796 328,916 345,888

2022 2021
5 6
Net movement
in funds
(16,972) 62,941
Add back depreciation
Deduct investment
income
8,809
(28)
8,158
(314)
Decrease/(increase)
in debtors
Increase/(decrease)
in creditors
1,209
76,008
(3,133)
12,475
Net cash used in operating activities 69,026 80,127
Cash flows from investment activities:
Interest 28 314
Purchase of fixed assets (3,873) (23,906)
Net cash provided
by investing
activities (3,845) (23,592)
Increase/(decrease)
in cash
and cash equivalents during 65,181 56,535
the year
Cash and cash equivalents brought forward 335,339 278,804
Cash and cash equivalents carried forward 400,520 335,339

NOTES TO THE ACCOUNTS FOR THE YEAR EN DED 31 MARC H 2022
4 INCOME FROM CHARITABLE ACTIVITIES Unrestricted Restricted Total 2022
8 6 8
Grants:
Manchester
City Council - Our Manchester
Manchester
City Council - EARG
Manchester
City Council - Restart
Manchester
City Council - Covid Impact Fund
Manchester
City Council -Work Club
HMRC - CJRS Grant
6,163
8,000
37,852
9,309
8,000
4,718
37,852
6,163
8,000
9,309
8,000
4,718
The Henry Smith
Charity
I loyds Foundation
Macmillan
20,400
8,036
57,608
20,400
8,036
57,608
ESF 4,224 4,224
Other small grants
Good Things
Foundation
BBCChildren
in Need
440
6,400
7,500
440
6,400
7,500
Diner & Catering
Income
Community
Facility Rental Income
2,669
13,762
30,594
156
164,643
2,825
13,762
195,237
Previous Year: Unrestricted Restricted
5
Total 2021
f
(510,200 deferrec
(58,036deferred)
Grants;
Manchester
City Council - Our Manchester
Manchester
City Council - RHLGF
Manchester
City Council -LRSG
Manchester
City Council -Work Club
HMRC - CJRS Grant
The Henry Smith
Charity
Lloyds Foundation
Great Places Housing
Macmillan
ESF
We Love Manchester
Garfield Weston Foundation
One Manchester
Good Things Foundation
BBCChildren
in Need
Diner &Catering
Income
Community
Facility Rental Income
20,000
12,738
2,000
5,759
40,497
37,852
9,700
30,229
7,300
9,761
15,000
69,754
13,790
2,855
6,250
14,568
8,313
9,383
288
235,043
37,852
20,000
12,738
9,700
30,229
7,300
9,761
15,000
69,754
13,790
2,855
8,250
14,568
8,313
9,383
288
5,759
275,540
5
INCOME FROM OTHER TRADING ACTIVITIES
Unrestricted Restricted Total 2022
5 8 5
Photocopying
& Printing
24
24
24
24
Previous Year: Unrestricted
5
Restricted
5
Total
5
2021
Community
Launderette
Consultancy
Photocopying
& Printing
Clothing
& Recycling
Income
10
79
6
95
240
240
10
240
79
6
335

NOTES TO THE ACCOUNT S FOR THE YEAR E NDED 31 MARCH 2022
6 OTHER INCOME Unrestricted Restricted Total 2022
E E
Contribution
to maintenance
costs
2,070 2,070
Staffing Recharge
Other
162
219
320 162
539
2,451 320 2,771
Previous Year Unrestricted Restricted Total 2021
E E
Contribution
to alarm maintenance
132 132
Surplus
on sale of fixed assets
Other
4,000
100
4,232
130
130
4,000
230
4,362
7 NET INCOMING RESOURCES FOR THE YEAR 2022 2021
E F
The net incoming
(outgoing) resources are
Depreciation
(owned assets)
Accountancy
& Independent
Examination
Trustees (Directors)
Remuneration
stated
Fees
after charging:
(see note 2)
8,809
1,215
8,158
1,215
uaunoerene
Grant
8 EXPENDITURE ON RAISING FUNDS Launderette Subsidised Total 2022 Total 2021
E E E E
Salaries &Wages
Staff Pension
Refreshments
Support Costs
13,864
44
3
219
14,130
Restricted
Funds
Unrestricted
Funds
9,547
4,583
14 130
EXPENDITURE ON
CHARITABLE ACTIVITIES
Unrestricted Restricted Total 2022
E E E
Salaries and Wages
Pension Costs
Secondments
Recruitment
&DBSchecks
Staff Travel
& Subsistence
Staff Training
Beneficiary Training
Volunteer Expenses
Catering
& Refreshments
Projects, Activities
& Materials
Publicity
Personal
Budgets
21,848
919
5
24
91
2,720
1,265
200
108,352
2,795
15,000
260
757
2,340
3,452
5,912
3,495
783
1,034
130,200
3,714
15,000
260
762
24
2,340
3,543
8,632
4,760
983
1,034
Project Recharges
Support Costs
Governance
Costs
6,999
34,071
34,161
3,226
181,567
41,160
3,226
215,638

NOTES TO THE ACCOUNTS F OR THE YEAR ENDED 31 MARCH 2022
EXPENDITURE ON
CHARITABLE ACTIVITIES
9 cont. ..
Previous Year:
Unrestricted
8
Restricted
8
Total 2021
8
Salaries and Wages
Pension Costs
Redundancy
Costs
Secondments
Facilitatore
Recruitment
& DBSchecks
Staff Travel
& Subsistence
Beneficiary Training
Volunteer
Expenses
Catering
& Refreshments
Projects, Activities
&Materials
2,275
293
4,656
12
5
81
117,124
3,207
15,000
4,735
87
907
8,371
3,011
700
5,273
119,399
3,500
4,656
15,000
4,735
87
907
8,371
3,023
705
5,354
Publicity
Personal
Budgets
Specific Donations
Project Recharges
Support Costs
Governance
Costs
(I1,923)
4,913
954
1,266
5,960
5
11,923
33,969
2,418
212,690
5,960
5
38,882
3,372
213,956

ALLOCATION
OF GOVERNANCE
AND
ALLOCATION
OF GOVERNANCE
AND
SUPPORT COSTS General Support Governance Total 2022
Basis oiilpporbonmeni E E E
Telephone
IT & Computer
Maintenance
Repairs and Maintenance
Heat, Light &Water
Cleaning
Printing
and Stationery
Insurance
Rent & Council Tax
Minor Equipment
Depreciation
Subscriptions
Sundries
Bad Debts
Bank Charges
HR Costs
Accountancy
Uso of Premises
Use of Pmmises
Use of Premises
Use ofPremises
Usa ofPremises
Use at Premises
Use ofPmmises
Use of Premises
Use afPremises
Use ofEquipment
Acbvity Specriic
Use ofPn.missa
Acbnli Speclec
Acriniy Specific
Governance
Governance
1,203
2,715
6,004
4,015
3,800
3,814
2,226
7,531
320
8,809
139
460
120
4
41,160
2,011
1,215
3,226
1,203
2,715
6,004
4,015
3,800
3,814
2,226
7,531
320
8,809
139
460
120
4
2,011
1,215
44,386
Previous Year: General Suppon Governance 2021 Total
Basis ofApportionment E E E
Telephone
IT &Computer
Maintenance
Repairs and Maintenance
Heat, Light & Water
Cleaning
Printing
and Stationery
Insurance
Rent & Council Tax
Minor Equipment
Depreciation
Subscriptions
Sundries
Bad Debts
Bank Charges
HR Costs
Professional
Fees
Accountancy
Use efPremises
Use at Premises
Use of Premises
Use ofPlellrisas
Use oiPremises
use atprt mises
Use ofPremises
Use ofPremises
use oipremises
tfse ofEquament
Acbvify Speofic
Use ofPremaes
Acbviiy Spectiic
Acavity Spenfic
Governance
Activity Sprmfic
Govemanse
923
2,638
257
6,520
3,927
2,885
2,449
8,279
436
8,158
560
235
152
5
1,458
38,882
2,157
1,215
3,372
923
2,638
257
6,520
3,927
2,885
2,449
8,279
436
8,158
560
235
152
5
2,157
1,458
1,215
42,254
11 STAFF COSTS 2022 2021
Staffcosts were as follows:
Salaries and wages
Redundancy
Costs
Social security costs
Pensions
E
126,088
4,112
3,714
133,914
129,577
4,656
3,686
3,544
141,463

12 AIIIIOUNTS DUE UNDER O PE RATING LEASE ARRANGEMENT LEASE ARRANGEMENT S S
Equipment Land
&
Buildings
2022f 2021f
Due within one year
Due within 2-5 years
After more than 5 years
881
2,084
2,965
7,267
30,172
15,774
53,213
8,148
32,256
15,774
56,178
7,934
32,252
24,031
64,217
13 TANGIBLE FIXEDASSETS Building Furniture
&
Computer Total
COST
At 1 April 2021
Additions
Disposals
At 31 March 2022
Improvements
f
48,590
48,590
Equipment
f
32,966
18,660
14,306
Equipment
f
21,768
3,873
3,493
22 148
f
103,324
3,873
22,153
85,044
DEPRECIATION
At 1 April 2021
Charge for Year
Disposals
At 31 March 2022
25,611
4,157
29,768
30,180
1,224
18,660
12,744
18,505
3,428
3,493
18,440
74,296
8,809
22,153
60,952
NET BOOK VALUE
At 31 March 2022
At 31 March 2020
18,822
22,979
1,562
2,786
3,708
3,263
24,092
29,028
14 DEBTORS 2022f 2021f
Other Debtors
&Accrued
Prepayments
Income 27,825
1,523
29,348
26,844
3,713
30,557
Restricted
Unrestricted
23,357
5,991
29,348
24,181
6,376
30,557
15 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR f
Other Creditors
Deferred Income
Accruals
2,241
121,000
1,803
125,044
20,374
25,736
2,926
49,036
Restricted
Unrestricted
121,910
3,134
125,044
43,248
5,788
49,036
16 DEFERRED INCOME
Deferred income comprises
Balance as at 1st April
Amount
released to income
Amount
deferred
in year
Balance at 31st March
grants
earned
in advance.
from charitable
activities 2022f
25,736
(25,736)
121,000
121,000
2021f
31,541
(31,541)
25,736
25,736

17 ANALYSIS OF CHARITABLE FUNDS CONT . CONT .
Previous Year:
Analysis ofmovements
in
At
restricted
funds
Revenue
1st April
2020
5
Incoming
Resources
f
Transfers
5
Outgoing
Resources
5
At 31st
March 2021
5
Core:
MCC - Our Manchester
One Manchester
Great Places - Comm. Resilience
The Henry Smith Charity
Garfield Weston Found.- pilot
Garfield Weston Foundation
HMRC - CJRS
Lloyds Foundation
WEA ESF
518
(3,747)
4,388
6,494
1,264
37,852
14,568
15,000
7,300
6,250
30,229
9,761
13,790
(4,474)
(1,591)
(37,971)
(1,705)
(9,187)
(3,553)
(156)
(12,744)
(30,229)
(10,892)
(14,066)
399
8,389
5,813
2,641
133
(276)
Macmillan;
Macmillan
Macmillan
- Covid Response
Macmillan
- Other
Buzz- buddies
Audacious
- Macmillan
1,000
1,095
57,754
12,000
130
240
19
(19)
(57,773)
(9,273)
(111)
(144)
(1,266)
2,727
856
69
Creative
Crafty:
Great Places
N IF
MACC
Awards
for All
10
2,093
500
1,591
(10)
(494)
(1,064)
1,599
500
527
Diner:
Diner Income
The Chadty Service
MCC Food Poverty
One Manchester
- Comm. Soup
NMT - Partnership
Income A4A
1,055
8,697
750
1,000
9,915 (2,261) (8,697)
(116)
(74)
(5,344)
1,055
634
926
2,310
Next Step:
Good Things Foundation
MCC Work Club
Arcon
Zedra
Salford CVS
17,536
228
279
186
615
8,313
9,700
(9,700)
(279)
(186)
25,849
228
615
YCD- Home wodr:
Jigsaw
Great Places - Maths Support
BBCChildren
in Need
UK Youth
2,000
1,623
(1,281)
1,501
9,383 (239)
(3,110)
2,000
1,384
4,992
1,501
Capital Funds
Great Places - refurbishment
Great Places - IT Equipment
GW Pilot
MCC
Macmillan
- Recorders
We Love Manchester
Awards for All -diner
One Manchester
6,406
541
269
317
2,855 1,591
2,261
4,474
(1,601)
(796)
(269)
(164)
(906)
4,805
541
795
153
1,949
2,261
4,474
3rd Party
Macmillan
Fundraising
(3rd party)
Captain Sir Tom Moore Fund
Income held for other groups
275
1,515
58,718
89
5
70
245,204
(113)
(5)
222,237
251
1,585
81,685

NOTES TO THE ACCOUNTS FOR NOTES TO THE ACCOUNTS FOR THE YEAR EN DED 31 MARCH 2022 2022
18 ANALYSIS OF CHARITABLE FUNDS CONT...
Analysis of movements
in
At 1st
restricted funds
April 2021
6
Incoming
Resources
f
Transfers Outgoing
At 31st
Resources
March 2022
6
Restricted Funds: 81,685 165,103 3,575 (181,567) 68,796
Unrestricted
Funds:
General
Designated
-Project Support
132,339
30,433
31,399 17,049
(20,563)
(14,670)
(1,734)
166,117
8,136
Designated
- repurpcsed
space
(Hub 103capitag
Designated
- Playgroup
Designated
- Homework
Club
Designated
- Next Step
Designated
- Creative
Crafty Group
Designated
- Development
Fund
Designated
- Photocopier
Designated
- Op.Contingency
Designated
- Diner
Designated
- Diner Recipe Book
Total Funds
11,063
147
3,880
71
94
41,905
5,000
21,500
15,406
2,365
264,203
345,888
2, 164
33,563
198,666
2,117
(147)
334
2365
(3,347)
(357)
(19)
(9,432)
(4,512)
(34,071)
215,638
9,833
3,523
52
94
32,473
5,000
21,500
13,392
260,120
328,916
Previous Year Analysis of
movements
in restricted
funds
Restricted Funds:
At 1st April
2020
6
58,718
Incoming
Resources
F
245,204
Transfers
6
Outgoing
Resources
6
(222,237)
At 31st
March 2021
6
81,685
Unrestricted
Funds:
General
Designated
- Project Support
Designated
- repurposed
space (Hul
Designated
- Playgroup
Designated
- Homework
Club
Designated
- Next Step
Designated
- Creative
Crafty Group
Designated
- Development
Fund
Designated
- Photocopier
Designated
- Op.Contingency
Designated
- Diner
Designated
- Diner Recipe Book
TotalFunds
98,004
27,703
10,000
147
3,880
71
83
43,082
5,000
21,500
12,394
2,365
224,229
282,947
33,210
12,292
310
45,823
291,027
4,023
2,730
(8,336)
(1,177)
2,760
(2,898)
(2,893)
(58)
5,849
228,086
132,339
30,433
11,063
147
3,880
71
94
41,905
5,000
21,500
15,406
2,365
264,203
345,888