NORTHMOOR COMMUNITY ASSOCIATION COMPANY REGISTRATION NUMBER: 4227867 (England) CHARITY REGISTRATION NUMBER: 1091595 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 COMMUNITY ACCOUNTANCY SERVICE LIMITED The Grange Pilgrim Drive Beswlck Manchester M11 3TQ Ill ADIDAORE 2011212024 COMPANIES HOUSE A34
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NORTHMOOR COMMUNITY ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 INDEX PAGE TRUSTEES, ANNUAL REPORT INDEPENDENT EXAMINER'S REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET 10 STATEMENT OF CASH FLOWS 11-20 NOTES TO THE ACCOUNTS
NORTHMOOR COMMUNITY ASSOCIATION Report of the Trustees for the year ended 31st March 2024 The Trustees present their annual directors. report and financial statements of the charity for the year ended 31ST March 2024 which are also prepared to meet the requirements for a Directors, report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 2019). Reference and administrative information Charity Name: Northmoor Community Association Charity Number: 1091595 Company Number: 4227867 Directors and Trustees The directors of the charitable company (the charity} are its Trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows: Key management personnel: Trustees and Directors David Callicot (Chair) Marsha 8rooks (Deputy Chair) David Hanson (Secretary) Dayan Atenyam {Treasurerl Gloria Martin Gemma Shepherd (Howell) (resigned 5th September 2024) Helen Rowe Moshin Ali (appointed 2nd September 2024) Senior managers Fiona Gallagher (Interim Centre Manager) Maternity Leave from December 2022 David Kay (Interim Centre Manager) Maternity Cover from December 2023 Registered Office Northmoor Community Centre 95-97 Northmoor Road Longsight Manchester M12 5RT
NORTHMOOR COMMUNITY ASSOCIATION Bankers Cooperative Bank, PO Box 250 Skelmersdale WN8 6WT Lloyds Bank plc 42-46 Market Street Manchester Independent Examiners Community Accountancy Service Limited The Grange, Pilgrim Drive Beswick Manchester MII 3TQ Structurei governance and management Northmoor Community Association is a company limited by guarantee that is governed by th its Memorandum and Articles of Association dated 4 June 2001, amended 13th May 2021. It is registered as a charity with the Charity Commission dated Ilth April 2002. Appointment of Trustees As Set out in the Articles of Association Trustees are elected annually by the members of the charitable company attending the Annual General meeting and can stand for a period of 3 years, when they must stand down and may offer themselves for re-election. Trustee induction and training Anyone interested in becoming a trustee meets with the Centre Manager for an induction to the organisation. They are then invited to attend a board meeting as observer. If they wish to become a trustee and agreed by the board they will be appointed by the Secretary. Organisation The Board of Trustees administers the charity. The Manager is responsible for ensuring that the Charity delivers the services specified and reporting these to the Board. Objectives and activltles The Objects of the charity are: The relief of those in need, by reason of youth, age, ill-health, disability, financial hardship
NORTHMOOR COMMUNITY ASSOCIATION or other disadvantage, particularly but not exclusively those living in the Northmoor area of Manchester and surrounding areas {the Area of Benefit). The provision of establishing, maintaining and managing community buildings and facilities in the interests of social welfare for recreation or leisure time occupation with the object of improving the quality of life. Maln Actlvltles and How We Benefit The Publlc Northmoor Community Association provides space at The Centre for a wide variety of community activities delivered by partners. Northmoor Community Association directly delivers: Next Step Project: Our Next Step project is an appointments and drop-in service that provides I:1 support around benefits, housing, online learning, jobs and more. The service is delivered by staff and volunteers in Northmoor Hub which is open five days a week to anyone aged 16+. Within the service our partner, Great Places Housing, a150 delivers weekly CV support appointments. Northmoor Community Diner: Northmoor Community Diner provides 50 freshly cooked dinner two days a week, including halal and vegetarian/ vegan options, for a suggested donation of £1 a portion {Max 3 portions per household). It is run by staff and volunteers and is open to everyone. As well as a meal and hot and cold drinks, customers area given information about our services and we have regular information stalls from a variety of local projects and services. Youth Can Do Homework Club: Our Youth Can Do homework club provides a safe, well-equipped work environment for children aged 8-16. It is run by staff and volunteers who provide support three hours of support three days a week during school term time. on Mondays and Thursdays we focus on Maths and on Tuesdays English and all subjects. We deliver and facilitate a variety of activities that engage the children in different subjects such as culture, art, community and the environment. Creative Connections: The Creative Connections projett consists of a series of art and craft courses that run throughout the year. This year we ran 8akinE, Sewing, Jewellery Making and Upcycling. There is a fortnightly volunteer led craft group/ session. Partnership Services: Macmillan Solutions Self Help Stay and Play Talk English The Trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Charity's aims and objectives, in planning future activities, and setting the policies for the year.
NORTHMOOR COMMUNITY ASSOCIATION Achievements NCA manages the Northmoor Community Centre and Northmoor Hub. The Centre is a space for the delivery of activitie5 by NCA and partner5. The Northmoor Hub provides support to local residents with benefits advice, form filling, social housing applications. free online courses (to increase employability) and acts as a cool/ warm hub. The Association is the heart of the community with a board of trustees that seeks to reflect the diverse local community. Financial Review The Charity recorded a deficit of £6,835 on its financial activities during the year with overall income of £193,02712023 £311,607) and expenditure of £199,862 (£345,459I. Restricted st reserves at 31 March 2024 were £77,911. Investment powers and policv The Trustees review options for short-term investments to maximise returns. The Trustees are conscious of the risks in investing in the current climate, and will be investigating low- risk options. There are also plans to move funds into different accounts in order that all the funds held will be protected under the FSCS. Reserves policy and going concern The balance held in unrestricted reserves at 31st March 2024 was £210,318 (2023 £196,385) of which £168,032'is free reserves, after allowing for designated funds and those tied up in tangible fixed assets. The NCA resenies policy to ensure a minimum of 6 months, running costs has been exceeded, and at 31st March we have unrestricted reserves to cover 10 months, costs, in addition to the restricted funding that we hold for existing activities. Holding this level of reserves ensures that should there be difficulties in securing funding, the NCA is in a good positiOT) to continue delivering services. In light of the cost of living crisis which will also affect our running costs, this level of reserves is considered prudent by the Trustees. In addition, the Association holds a fixed amount of £21,500 against potential future costs to wind up the charity should the need arise. Risk Management The Trustee5 have conducted an appraisal of the risks to the organisation and have established a risk register which is updated at least annually. This is delegated to the Business subcommittee who report to the larger board. Risks are prioritised using an assessment matrix and the Trustees aim to reduce the occurrence of amber or red risks, whilst appreciating that some things are impossible to alleviate, such as the pandemic.
NORTHMOOR COMMUNITY ASSOCIATION The Association requires all Trustees and all relevant staff to complete a DBS check and to complete Safeguarding training at the appropriate level for their role. All staff are also required to undertake Health & Safety. First Aid and Fire Marshall training. Anyone handling data is required to undertake GDPR and data protection training, and relevant role-specific training such as COSHH or Manual Handling. The Association became PQASSO accredited. The Association adheres to local and national legislation and policies for best practice in the voluntary and community sector. Plans for Future Periods The aim is to make NCA sustainable with a mix of grants/ funding and room rental income so as to continue to maintain and develop its offer. Community Consultation and networking will be a priority in order to assess the demands of the local neighbourhood and develop services accordingly. This will shape the delivery of sessions/ activities going forward. Risk Assessment The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Related parties and co-operation wlth other organisatlons None of our Trustees receive remuneration from their work with the charity. Any connection between a Trustee or senior manaBer with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported. Trustees responslblllties in relatlon to the financlal statements The charity Trustees (who are also the directors of Northmoor Community Association for the purposes of company law} are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the 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 the financial statements, the Trustees are required to". Select suitable accounting principles and then apply them consistently. Observe the methods and principles in the applicable Charities SORP; Make judgments and estimates that are reasonable and prudent;
NORTHMOOR COMMUNITY ASSOCIATION State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; Prepare the financial statements on a going concern basis'unless it is appropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and takin8 reasonable steps for the prevention and detection of fraud and other irregularities. By order of the Board of Trustees David Callicott {Chair) Date: 16th December 2024
Independent examiner's report to the trustees of Northmoor Community Association I report on the accounts of the company for the year ended 31" March 2024, which are set out on pages 8 to 20. Respective responsibilities of trustees and examiner The trustees (who are also the directors of the company for the puryx)ses of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 201 l Act) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and l am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in England and Wales. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under section 145 of the 2011 Act , to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(b) of the 2011 Act; and to slate whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual iterns or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provid¢ all the evidence that would be Tequir¢d in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention: ( l ) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 386 of the Companies Act 2006: to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006, , and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met. or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. EL Anderson MA FCA CTA Community Accountancy Service Ltd The Grange, Pilgrim Drive Beswick, Manchester, M l 13TQ TH Date: 16 December 2024
NORTHMOOR COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES (incorporating the income and expenditure account) FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restricted Total Funds 2024 Funds 2024 Funds 2024 Total Fund8 2023 Notes INCOME FROM: Donations & Legacies Charitable Activities Other Trading Activities Investment Income Other Income TOTAL 2,221 27,635 2,221 189,748 4,413 306,565 367 119 143 311,607 162,113 1,054 1,054 30,914 162.113 193,027 EXPENDITURE ON: Charitable Activities 9,841 190.021 199,862 345,459 TOTAL 9,841 190,021 199,862 345,459 NET INCOME (EXPENDITURE) 21,073 (27.908) (6,835) (33,852) Transfers between funds NET MOVEMENT IN FUNDS 17 1,069 20,004 1.069 (26,839) (6,835) (33,852) RECONCILIATION OF FUNDS Total funds brought forward 17 196,385 98.679 295,064 328,916 TOTAL FUNDS CARRIED FORWARD 17 216,389 71,840 288 229 295,064 The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities. The allached notes form part of these accounts.
NORTHMOOR COMMUNITY ASSOCIATION CO REG NO 4227867 BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes FIXED ASSETS Tangible Fixed Assets 12 11,819 19.907 CURRENT ASSETS Debtors Cash at Bank and in Hand 13 21.028 262,819 283.847 39,174 244,363 283,537 LIABILITIES: Amounts falling due within one year 14 7,437 8.380 NET CURRENT ASSETS 276,410 275,157 TOTAL NET ASSETS 288,229 295,064 THE FUNDS OF THE CHARITY Restricted Income Funds Unrestricted Income Funds 18 18 71,840 216,389 98,679 196.385 288,229 295,064 For the year in question the company was entitled to the exemption from audit under section 477 of the Companies Act 2006 relating to small companies. -The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Act with respecl to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. Approved on behalf of the Company's Board of Trustees: Trustee David Callicott Chair Trustee aLZ, David Hanson Trustee ' Date: 16th December 2024 The attached notes form part of these accounts.
NORTHMOOR COMMUNITY ASSOCIATION 10 STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31ST MARCH 2024 Reconciliation of net movement in funds to net cash flow from operating activities 2024 2023 Net movement in funds Add back depreciation Less profit on disposal of assets Deduct investment income Decreasel(increase> in debtors Increasel(decreasel in creditors (6,835) (33,852) 7,273 8,723 {272) (1,054) (119> 18,146 (9,826) (943) (116,664) Net cash used In operatlng activities 16,315 (151,738 Cash flows from investment activities: Interest Purchase of fixed assets Disposal of assets Net cash provided by investing activities 1,054 119 (4,538) 1,087 2,141 (4,419) Increasel(decreasel in cash and cash equivalents during the year 18,456 (156,157) Cash and cash equivalents brought forward 244,363 400,520 Cash and cash equivalents carried forward 262,819 244,363
NORTHMOOR COMMUNITY ASSOCIATION 11 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 1 ACCOUNTING POLICIES (a) Basis of preparation and assessment of golng 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 lo these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on January 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), The Companies Act 2006 and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. (bl Funds structure Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor. There were 22 restricted funds at the year end. Unrestricted income funds comprise those funds which the twstees 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 are in Note 17. Ic) 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 maasured reliably. Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the 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 of the interest paid or payable by the bank. (d) Expendlture Recognltlon Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (fj below. {e) Irrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for which it was incurred. (fj Allocation of support and governance costs Support costs have been allocated between govemance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal and professional fees together with an apportionment of overhead and support costs. Governance costs and support costs relating to charitable activities have been apportioned based on staff time and the usage of facilities and services for management purposes. The allocation of support and governance costs is analysed in note 9. (g) Charitable Activities Costs of charitable activities include gov8rn8nce costs and an apportionment of support costs as shown in note 8.
NORTHMOOR COMMUNITY ASSOCIATION 12 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (h) Tangible fixed assets and depreciation All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis: Building Improvements Furniture and Equipment Computer Equipment 25 % on cosl 25 % on cosl 33.330/0 on cost li) Pensions The charity operates an auto enrolment pension scheme through NEST. NCA makes a 3¥0 contribution and employees a 5,/0 conlribution to this scheme. The charily has no liabilities beyond making its contributions and paying across the deductions for the employee's contributions. ti) Contingent liabilities There were no contingent liabilities at 31 st March 2024 (2023 £nil). (k) Debtors Trade and other debtors are recognised at settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. (l) Credltors 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, Iml Reserves Please refer to ?nnual report. 2 RELATED PARTY TRANSACTIONS AND TRUSTEES. EXPENSES AND REMUNERATION The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or in kind (2023.. £nil). No expenses were paid to trustees in respect of 2024 {2023.' one trustee £276). The expenses were in respect of a project volunteer role. 3 DONATIONS & LEGACIES Unrestricted Restricted Total 2024 Donations 2,221 2,221 2,221 2,221 Previous Year Unrestricted Restricted Total 2023 Donations 4,398 4,398 15 15 4,413 4,413 4 INCOME FROM CHARITABLE ACTIVITIES Unrestricted Restricted Totsl 2024 Grants: Manchester City Council - Supp.Community Manchester City Council Other Great Places The Henry Smith Charity Other small grants Good Things Foundation Diner & Catering Income Community Facility Rental Income 70.000 595 27.368 57.500 250 6.400 70,000 595 27,368 57,500 1,400 6,400 2,081 24,404 189,748 1,150 2,081 24,404 27,635 162.113
NORTHMOOR COMMUNITY ASSOCIATION 13 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 4 cont... Previous Year.. Unrestricted Restricted Tolal 2023 Grants.. Manchester City Council - Our Manchester Manchester City Council - Food Infrastructure Manchester City Council - Social Value Manchester City Council - Work Club Great Places The Henry Smith Charity Lloyds Foundation Tameside & Glossop CCG NHS Manchester CCG Other small grants Good Things Foundation BBC Children in Need Diner & Catering Income Community Facility Rental Income 37,852 3,171 2,975 6,000 33,368 51,200 2,250 39,000 82,000 5,482 3,840 10,500 37,852 3,171 2,975 6,000 38.873 51,200 2,250 39.000 82,000 5,482 6,400 10,500 2,092 18,770 306,565 5.505 2,560 2,092 18,770 28,927 277,638 5 INCOME FROM OTHER TRADING ACTIVITIES Unrestricted Restricted Totsl 2024 Photocopying & Printing Previous Year: Unrestricted Restricted Total 2023 Photocopying & Printing Catering & Refreshments 127 240 367 127 240 367 6 OTHER INCOME Unrestrlcted Restrlcted Total 2023 Previous Year Other 93 93 50 50 143 143 7 NET INCOMING RESOURCES FOR THE YEAR 2024 2023 The net incoming (outgoing) resources are stated after charging.. Deprecialion (owned assets) Accountancy & Independent Examination Fees Trustees (Directors) Remuneration 7,273 1,250 8,723 1,225 (see note 2)
NORTHMOOR COMMUNITY ASSOCIATION 14 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 EXPENDITURE ON CHARITABLE ACTIVITIES Unrestricted Restricted Totsl 2024 Salaries and Wages Pension Costs Recruitment & DBS checks Staff Travel & Subsistence Staff Training Volunteer Expenses Catering & Refreshments Projects, Activities & Materials Support Costs Governance Costs 5,302 133.303 4,413 110 138,605 4,413 160 46 199 626 606 4,745 48,139 2,323 199,862 50 46 199 586 606 3,853 45,881 1,070 190,021 40 892 2,258 1,253 9,841 Previous Year: Unrestrlcted Restricted Total 2023 Salaries and Wages Pension Costs Recruitment & D8S checks Staff Travel & Subsistence Staff Training Beneficiary Training Volunteer Expenses Catering & Refreshments Projects, Activities & Materials Publicity Personal Budgets Partner Payments Macmillan Donations remitted Support Costs Governance Costs 52,633 1,510 143 147 12 134 115 6.775 991 270 720 146,814 3,710 136 1,684 499 2,288 4,914 2,150 5,087 43 3,111 64,754 251 22.226 1,260 258,927 199,447 5,220 279 1,831 511 2,422 5,029 8,925 6,078 313 3,831 64,754 251 42,463 4,105 345,459 20,237 2,845
NORTHMOOR COMMUNITY ASSOCIATION 15 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 ALLOCATION OF GOVERNANCE AND SUPPORT COSTS General Support Goveman Total 2024 Baw ofApportionment Us• olPremises Telephone IT & Computer Maintenance Repairs and Maintenance Heat, Light & Water Cleaning Printing and Stationery Insurance Rent & Council Tax Minor Equipment Depreciation Profit on Disposal of Assets Subscriptions Sundries Bank Charges Bad Debts HR Costs Accountancy 1,168 4,629 1,070 17,697 1,307 2,470 2.088 7.938 98 7,273 (272) 311 34 1,168 4,629 1,070 17,697 1,307 2,470 2,088 7,938 98 7,273 {272) 311 Use ofPremises Use of Premises Use olPrerise$ Vs• ofPrnnws Use olPremises Use olPrnfflises Use OfpreSe$ Use olFVemises Use olEquipmenl Use olEouipmenl A¢livity Spwfic U$• olPrtmss•s Aciivily SpecrfAC A¢livity Speci Goveman¢• 2,325 2.325 1,073 1.250 50,462 1,073 1,250 2,323 48,139 Previous Year.. General Support Governanr Total 2023 Basis olApportlonmeni Telephone IT & Computer Maintenance Repairs and Maintenance Heat, Light & Water Cleaning Printing and Stationery Insurance Rent & Council Tax Minor Equipment Depreciation Subscriptions Sundries Bank Charges Accreditation Costs HR Costs Accountancy Usè Pi$0$ 1.626 3.899 1,901 8,421 2,290 3,672 1,783 8,069 774 8,723 329 475 1,626 3,899 1,901 6,421 2,290 3,672 1,783 8,069 774 8.723 329 475 Us• olPreffltse$ ilseolPrnmts•s Us• gfPr•mis•s Use oIPremises Use ofPrnmises Us• olPr•nws•$ Use ofPrnmis•s Us? olPrnmistts Use ofEquipment Aclivity Specffjc Us• ofPrntwtses Activity Acts'vity Speor Govem8iKe 2,498 2,498 2.880 1,225 46.568 2,880 1,225 4,105 Govemart• 42,463 10 STAFF COSTS Staff costs were as follows.. Salaries and wages Redundancy Costs Social security costs Pensions 2024 2023 134,988 186,885 9,752 2,810 5.220 204.667 3,617 4,413 143,018 The charity employed 12 people during the year (2023 .10), with an average of 9. The charity considers its key management personnel comprises the trustees and the Centre managerls. The costs of key management personnel including pension contributions were.. £40,505. (2023 £43,486). No employee has salary and benefits in excess of £60,000 per annum.
NORTHMOOR COMMUNITY ASSOCIATION 16 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 11 AMOUNTS DUE UNDER OPERATING LEASE ARRANGEMENTS Land & Buildings 7,267 30,172 1,240 38,679 2024 2023 Equipment 881 322 Due within one year Due within 2-5 years After more than 5 years 8,148 30,494 1.240 39,882 8,148 31,375 8.507 48,030 1,203 12 TANGIBLE FIXED ASSETS Building Furniture & Computer Improvemenls Equipment Equipment Total COST At 1 April 2023 Additions Disposals At 31 March 2024 48,590 13,366 24,626 86,582 1,087 85,495 48,590 12,279 24,626 DEPRECIATION At 1 April 2023 Charge for Year Disposals At 31 March 2024 33,925 4,159 11,067 997 272 11,792 21,683 2,117 66,675 7,273 272 73,676 38,084 23,800 NET BOOK VALUE At 31 March 2024 At 31 March 2023 10,506 487 2,299 826 2,943 19,907 13 DEBTORS 2024 2023 Other Debtors & Accrued Income Prepayments 16,674 4,354 21.028 36,865 2,309 39.174 Restricted Unrestricted 6,872 14,156 10,013 29,161 39,174 14 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR Other Creditors Accruals 6,003 1,434 7,437 5,868 2,512 8,380 Restricted Unrestricted 7.437 7,437 8,380 8,380 15 DEFERRED INCOME Deferred income comprises grants in advance. Balance a5 at 1 st April AmoLJnt released to income earned from charitable activities Amount deferred in year Balan at 31 st March 2024 2023 121.000 (121,000)
NORTHMOOR COMMUNITY ASSOCIATION 17 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 16 ANALYSIS OF CHARITABLE FUNDS Analysis of movements in restricted funds Revenue Funds.. Core.. MCC - Our Manchester MCC - Supporting Community One Manchester Great Places - Comm.Resilience Great Places - Donation (running) The Henry Smith Charity MCC - Food Response Lloyds Foundation Asda NHS One Mcr Winter Warmers Coronation Wellbeing & Macmillan.. Macmillan Wythenshawe Living Well Fund Buzz- buddies Creative Crafty.. Buu NIF MACC Awards for All MCC Craft Diner.. Next Step.. Good Things Foundation MCC Work Club Salford CVS YCD- Homework.. BBC Children in Need Capital Funds Great Places - refurbishment Great Places - IT Equipment GW Pilot We Love Manchester Awards for All - diner One Manchester MCC MCC Food Response 3rd Party Macmillan Fundraising (3rd party) Income held for other groups At 1st Incoming April 2023 Resources Outgoing At 31st Resources March 2024 Transfers 3,162 (3,911) (73,738) {1,341) (3,362) (25.180) (59,501) (742) (749) (3,738) 2,715 4,781 4,943 15,484 1,182 4.135 636 274 203 30 70.000 4,056 8,143 2.755 17,485 1.111 4,135 636 274 203 27,368 57,500 813 250 (220) 614 (614) (100) {56) 100 56 397 394 471 79 397 394 471 165 (244) 595 595 35,176 775 381 6,400 (392) 773 (381) (6,382) (1.548) 34,802 7,099 290 (7,389> 1.603 541 880 201 755 3,480 1,804 1.545 (1,603) (541) (880) (201) (755) (497> (972) (244) 2,983 832 488 {813) 15 967 98,679 15 967 71,840 162,113 1,069 1190,021)
NORTHMOOR COMMUNITY ASSOCIATION 18 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 16 ANALYSIS OF CHARITABLE FUNDS Previous Year: Analysis of movements in restncted funds Revenue Core.. MCC - Our Manchester One Manchester Great Places - Comm.Resilience Great Places - Donation (running) The Henry Smith Charity MCC - Food Response Lloyds Foundation Asda NHS One Mcr Winter Warmers Wellbeing & Macmillan: Macmillan T8meside & Glossop CCG NHS Manchester CCG Wythenshawe Living Well Fund Great Places - Household SG 8uzz- buddies Audacious - Macmillan Creative Crafty.. Buzz NIF MACC Awards for All Diner: MCC Covid Impact Fund Next Step.. Good Things Foundation MCC Work Club Salford CVS YCD- Homework., Jigsaw 88C Children in Need UK Youth Capital Funds Great Places - Trfurbishment G8t P18c8s - IT Equipment GW Pilot We Love Manc17ester Awards for All diner One Manchester MCC MCC Food Response 3rd Party Macmillan Fundraising (3rd party) Income held for other groups CONT... At 1st April Incoming 2022 Resources Outgoing At 31st Resources March 2023 Transfers 68 5,316 3,143 37,852 (34,758) (1,260) 3,162 4,056 8,143 2,755 17,485 5,000 27,368 51,200 3,171 2,250 1,000 274 408 (24,613) (33,715) (515) (2,909) (364) (1,545) 4,794 4.135 636 274 203 (205) 11,107 (11,107) (39,000) (82,000) (3,200) (1,000) (800) (69) 39,000 82,000 3.300 1,000 100 856 69 56 500 (103) 397 394 471 79 394 500 316 (29) (237) {8) 31,851 273 381 3,840 6,000 (515) (5,498) 35,176 775 381 1.884 4,365 285 (1,884) (7,766) (285) 10,500 7,099 3,204 541 1,760 1.075 1.508 3,977 (1,601) 1,603 541 880 201 755 3,480 1,804 1,545 (880) (874) (753) (497) (1,171) 2,975 1,545 251 1,977 68,796 15 50 277,703 (251) 1,060 258,927 15 967 98,679 11.107
NORTHMOOR COMMUNITY ASSOCIATION 19 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 17 ANALYSIS OF CHARITABLE FUNDS At 1st Incoming April 2023 Resources Outgoing At 31st Resources March 2024 Transfers Restricted Funds from Note 16 Unrestricted Funds: General Designated - repurposed space {Hub 103 capitsll Designated - Homework Club Designated - Development Fund Designated - Photocopier Designated - Op.Contingency Designated - Diner Designated - Solutions donations 98,679 162,113 1,069 (190,021) 71,840 145,720 30.914 (9,872) 2,428 169,190 8,604 1,424 13,449 5,000 21,500 411 277 196,385 295,064 (1,229) {10,187) (125) 7.375 8,763 13,324 5,000 21,500 40 (451) 277 {9,841) 199,862 30,914 193,027 1,069 216,389 288,229 Total Funds At 1 st April Incoming 2022 Resources Outgoing At 31st Resources March 2023 Previous Year Transfers Restricted Funds from Note 16 Unrestricted Funds.. General Designated - Project Support Designated - repurposed space {Hul Designated - Homework Club Designated - Next Step Designated - Creative Crafty Group Designated - Development Fund Designated - Photocopier Designated - Op.Contingency Designated - Diner Designated - Solutions donations 68,796 277,703 11,107 (258,927) 98,679 166,117 8,136 9,833 3,523 52 30,010 780 (14.460) 2.193 (35,947) (11.109) (1.229) {2,099) 145,720 8,604 1.424 (52) (61) (33) (19,024) 32.473 5,000 21.500 13.392 13,449 5,000 21,500 411 277 196,385 295,064 2,092 1,022 33.904 311.607 1,273 (16,346) 745 86.532 345,459 260,120 328,916 11,107 Total Funds Purposes of restricted funds.. Core Wellbeing & Macmillan towards core costs towards staff. volunteer and premises costs for Macmillan Solutions Project & Wellbeing projects towards craft and baking activities towards the costs of running the diner towards the job club towards the homework club Creative Crafty Diner Next Steps YCD - Homework Club
NORTHMOOR COMMUNITY ASSOCIATION 20 NOTES TO THE ACCOUNTS FOR THE YEAR ENOED 31 MARCH 2024 18 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted Funds Funds Total 2024 Tangible Fixed Assets Net Current Assets 7,375 209,014 216 389 4.444 67,396 71,840 11,819 276,410 288,229 Unrestricted Funds Restricted Funds Previous Year Total 2023 Tangible Fixed Assels Net Current Assets 9,674 186.711 196 385 10,233 88,446 19,907 275,157 295,064 19 TAXATION AND VAT As a charity. Northmoor Community Association is exempt from tax on incorne and gains falling within sections 466 to 493 of the Corporation Tax Act 2010 or S256 of the Taxalion of Chargeable Gains Act to the extent that these are applied to its charitable objects. The charity is not registered for Value Added Tax. 20 GOING CONCERN The company's main source of income is grant funding and rental income. The trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments thal would be necessary if the funding income should cease. 21 POST BALANCE SHEET EVENTS The trustees do not consider that there have been any post balance sheet events that materially impact on these financial statements. 22 FINANCIAL INSTRUMENTS The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised on a transaction value and subsequently measured at their settlement value. 23 CONTROL OF THE COMPANY Control of the company lies with the volunteer trustees named on Page 1.