RFGISTFRED COMPANY NUMBEII: 4491448 (Fngland and Walc5) REGISTERED CHARITY NUMBFR: 1093988 Report ofthc Trustees and Unaudlled Flnanclal Statements for thc Ycar F4ndcd 30 September 2020 ror The Manna I4oU (Tamworth) Co. Dalion Pardoc Limited Chartered Accountants 794 1.li8h Strcc( Kingswinford West Midlands DY6 8BQ
Tlic Manna Flousc cfamwortli) Co. Contents of thc Flnancial Statcmcnts ror the Year Endcd 30 Scptcmber 2020 Pagc Report of the Trustccs 1107 Indepcndcnt Examincrfs Rcport Statcmcnt of financial Activiiics Balance Sheet Ioto I No¢es 10 Ihc financial Statcmcnts 12to16 Dctailcd Siatcment of Financial Aclivilics 17to18
Thc Manna House (famworth) Co. Report ofthc Trustees ror tlie Ycar Ended 30 Scptcmbcr 2020 The trustees who arc also dircctors of Ihe charity for the purposes of the Companics Act 2006. prcscnl Ihcir report wilh the financial statcmcnts of thc charity for Ihc ycar ended 30 September 2020. The trustees have adopicd Ihe provisions of Accounting and Rcporting by Charilics: Siatcmcnt of Recommended Practice applicable to charitics preparing Ihcir accounts in accordanc¢ wilh th¢ financial Rcporting Sthndard applicablc in Ihc UK and R¢public of Ircland (I."RS 102) (effeciive l January 2015). STRucfuRE, GOVFRNANCE AND MANAGEMFNT Coverning doeumcnt Th¢ organisation is a chariiablc company limitcd by guarantce and not having a sharc capital, incorporatcd on 22nd July 2002. It does not allocate dividends or any altcrnative reward. The company was cstablished undcr a Mcmorandum or Association which cstablished thc objccis and powers of thc charitable company and is 8ovcrned under its Articlcs or Association. Thc prcscni scop¢ of chariiablc activities at the sian of thc financial year included a 64 plac¢ child carc nursery, community cafc/drop in ccnlrc, foodbank, parcnt and tots group, a social and lunchcon scrvicc for thc cldcrly, counsclling scrviccs and a low cost new/sccond hand children's clothing store. Thc onscl of Ihc Coronavirus pandcmic has however significanlly impacted our scrvices as explained in the sections bclow. Rccruitmcnt and appointment of ncjv trustces Thc Directors of thc company arc also chariiy Irustccs for the purpose of charity law and undcr thc Companls Articlcs arc known as members of the Managcmcni Commillcc. New truslces and directors arc appotnicd as statcd in the nominaiions policy. Trustee Induction and 'l"raining All trusices are familiariscd Ivith thc praciical work of thc charily including but not limilcd 10: - The obligations of thc l)ircctors/ 'l"rusiccs - The obligations of Managemeni Commiiicc members. - The main documcnts which sct out Ihc opcrntional framework for thc charity including Ihc Mcmordndum and Articles. Rcsourcing and thc current financial posiiion as set out in the latest publishcd accounts. togcihcr wilh quartcrly management accounting updatcs - Ongoing plans and objcctivcs. Pagc I
The Manna Ilouse (Tamworth) Co. Rcport of the Trustees ror Ihe Ycar Endcd 30 Scplember 2020 STRucfuRE, GOVERNANCE AND MANAGFMF.NT Organisation81 structure "The Manna l.louse (Tamworth) Co. prcscntly has cight Trustcc Dircctors (thc dircciors). who have scrycd during thc accounting pcriod. Rev Dr Stephen Jonathan Mr Martin Wild Mr'fimothy Rawlings l)r 1.iona McLoughlin Mr Dan Brockway Mrs EJrcnda14ardy Dr Jamcs Nyambayo Mrs K Chambcrlain Chairnian Trustee Dircctor Trustcc Dirccior Trustee Dircctor Trustcc l)ircctor Trustec Dircctor Trusice Dircctor Sce to Trusiccs l>rojcci co-ordinalors/lcaders arc appoinicd for cach kcy projcci arca rcporting through to the dircctors who arc rcsponsiblc for ovcrsighi and preparing Ihc Annual Report and I;inancial Statcmcnts. "lThc dircciors arc rcsponsible for preparing financial slatcmenis for cach financial year which givc a tTUC and fair vicw, in accordance with United Kingdom gcncrally acccptcd Accouniing Practicc of the state of affairs of Ihc Company for Ihat period. The directors are responsible for cnsuring that propcr accounting records arc kcpl ai all timcs which disclosc as accurdtcly as possiblc the ongoing financial position of the Company The directors arc responsible for safeguarding Ihc assets of ¢hc Company and for laking all reasonablc sicps for Ihc prcvcntion and d¢tcction of fraud and oihcr irrcgularities. I'hc dircctors meet iypically cvcry two to Ihrce Ivccks and no less frcqucntly than on a monthly basis and arc rcsponsiblc for the strategic direction and policies of the charity, complian¢c with the rcquirements of thc Charity Commission and Companics Housc, togcther with the managemcnt ovcrsi8ht of Ihc charitys ongoing projects and financcs. Al thcsc rcgular mcctings the directors rcvicw thc slalus of dll the projccts, considcr opcra(ionaJ issues, rcvicw budgcts and financial rcports, and ensurc that policy and striltcgic dcvclopmcnt arc maintaincd in accordancc willi Ihc Mcmorandum and Articles. The various projcci managcrs managc Ihc daY-tdaY work, supcrvisc starr, dcvclop skills and cnsurc good practice. Thc Manna l.louse (Tamworth) Co. is bascd in Glascoic, 'I'amworth and th¢ grcai majority of its aciivitics arc opcratcd and managed from Ihis site. Thc Coronavirus pandemic has significantly impacicd Ihc day to day working ofihe charity since March 2020. requiring Ihc suspcnsion or cancellation of much face to facc work. Ihc rcdcsign of operdting practiccs across all dcpartm¢nts and Ihc cxicnsive usc of online working whcrever possiblc. StalT havc bccn furloughed to varying degrces during Ihis period, although the Trustecs have workcd hard to minimisc (he impact on the employees who often work at or close to minimum wa8C. staIng & Voluniccr Team 11)erc was an average 30 full and part-limc paid operational and support posts during the ycar, (supportcd by somc 70.tr volunlccrs bcforc the Pandemic but substantially fcwcr ovcr the final 6 months of thc ry). All staff rc¢civc ongoing supcrvision, perfonnance review, mcnioring, coaching and training appropriatc to their rolc. 'lThc numbcr of paid Sla has fallcn by 5 ovcr Ihc year. I"hc charity's voluniccr Icam havc continucd 10 providc Ihc viial rcsourcc wcck by wcek thai enables Ihc work across all projccts to bc sustaincd, bc this online. by telcphonc or in pcrson. Without this voluntary support il Ivould be impossible ror Ihc charity to opcrate. It is cstimatcd thai on thc basis of iypically some 60 voluntecrs per wcck cach providing an avcra8c of 6 hours volunteer Ivork, the financial "coniribution in kind" was worth somc £80,000 to March 2020 and some £15,000 in the second half of Ihe year. Pagc 2
The Manna House (famivorth) Co. Report ofthe Truslees ror the Year Ended 30 S¢ptemb¢r 2020 STRUCTURF, GOVERNANCE AND MANAGEMF.NT Rtsk Management Thc dircctors kcpt undcr active rcvicw the major risks, rcvenue earning channels and charily funding strdtcgic5 nccessary to support Ihc work of Ihc Charity Ihrough this cxtraordinarily dirriculi period . bascd on eoniinuing divcrsity or runding consistcni with mccting Ihc nccds ofthc local community thc charitablc company has bccn csiablishcd (o scrvc. Kcy policics and practiccs arc in placc and rcgularly rcvi¢wcd to ensurc rcgulaiory compliancc in such areas as child and vulncrablc adult safc8uardin8. hcajth and safety (including pandemic mitigation and control measures), fire risks, relcvant insurnnce poltcics and practice, food hygi¢n¢, DIJS chccks ctc. Aims and Objectlvcs Thc Manna l.lousc (Tamworth) Co. sccks 10 providc carc and support across all agcs in thc local community. Our aim is to work with a distinctivc Christian cthos showing value, rcspcci and acceptance to both individuals and families by rclcvant support initialivcs at both crisis and prcvcntativc Icvcls into the local community. through a comprehensive range of services. 'rhc charitable objccts arc: l. To furthcr such charitable purposcs for the bcncfii of Ihc inhabitanis in and around thc community of Tamivonh, Staffordshire as (he "I'rusiccs think fit 2. In furthcrancc of this primary objcclivc Ihc charity pres¢ntly undcrtakcs Ihc followin8 activiiics: a. Child day carc nurscry b. Manna l.lousc community CardrOp in ccnlrc (Oct 2019 to March 2020 only) c. 'famworth Foodbank d. Primc Timc projcct for Ihc cldcrly (Oct 2019 10 March 2020 only) c. Wcckly parents and lots group (Oci 2019 to March 2020 only) r. Marshmcllo ncw and sccond hand childrcn's cloihing ouilci (Oci 2019 to March 2020 only) g. Counselling Scrvicc and such othcr voluntsry social wclfarc work as may from timc to timc arisc and which are in accordance with the charitys aims and objcctives and Ihc Charity Commission's guidance on delivcry ofpublic bcnefii. At all timcs Ive sc¢k 10: Build new and strcngihen exisiing con(acts and relationships with mcmbcrs of the local community. Work in partnership with other rclcvant agcncics in thc communily, both voluntary and siaiulory. In providing Ihcsc scrvicc5 Ive scck to cnsurc our projects Ivork 10 thc highcst standards Ihrough: Relevant training opportunilics givcn 10 stafT. 11)c organisation's commitsncni to Ihc susiainabilily of its scrviccs. Pagc 3
The Manna House (Tamworth) Co. Rcport of the Trustees ror the Ycar Ended 30 Septcmbcr 2020 STRucfuRE, GOVERNANCF. AND MANAGEMENT Achlevements 2nd Performanee In the past 12 months the charity has coniinued to Ivork hard. dcspiie Ihc constraints of the Coronavirus pandcmic, 10 dclivcr Services of tangiblc public bcncfit into the communiiy. Spccifically thcsc include:_ Day Nursery The day nursery retains its position as onc of thc most popular nurscrics in 'l"amworth with very good ofsTI-I) raiin8S. 'Thc nurscry has 64 places offering both full and part lime places S I wccks a ycar from 7.30am to 6.00pm. Ovcrall occupancy rales are satisfactory dcspitc thc dil¢U1t]cS causcd by Ihc pandcmic. 'lThis required the closure of Ihc Nurscry in March 2020 for the pcriod ofihc nalional lockdown with all staff furloughcd. lThc Trustees decided thal given Ihc rclalivcly modest wagcs of the tcam Ihc charily would scek 10 mainiain full pay Ihrough Ihis period. It was agrccd howcvcr thal this would not bc possible in any further lockdown and furlough pay or sickncss pay would need to bc applicd. Nurscry fces remain highly compeiiiivc in the local market so as to offer th¢ bcst opportunity for families on limitcd incomes consistent with suslainability of quality nursery provision. The nurscry offers up to 30 hours pcr wcck of free nursery care for children agcd 3+. and up to 15 hours pcr wcck for children 2-3, who meet thc statulory qualifying critcri& Like most nurscrics nationwide the grant funded hourly rates do noi fully rcflect the cconomic cost of nurscry provision and as a resuli dcspilc occupancy levels remaining s(cady s(afT costs have ris¢n as a pcrccniagc of incomc. It was dccided thcrcforc Ihai childrcn attcnding under Grant funding would nccd to contribute to thc cost of mcals wcf Scpt 2019. Onc¢ the national lockdown ended, Ihc nurscry rcopcncd and rcmaincd opcrating nornially until a Iwo wcck quaraniinc was ncccssary following an ouibrcak of thc virus on site. fortunaicly no mcmbcrs of staff or childrcn Ivcrc scvcrely arrcctcd. Under Govt guidelines grants rcmaincd in placc during lockdown/quaraniinc alihough fec paymcnls werc Suspended for the duration. Th¢ Nursery opcratcs a cloud based nurscry managcmcnt system for fcc managcmcnt. child record keeping. attcndance and occupancy. staff deployment. parcntal cn8a8ement and for the maintcnancc of all necessary EYFS records. Counsclling Service 'I'he Christian Counselling Scrvicc coniinues providing free of charge life crisis counsclling support 10 anyonc who wishcs to avail thcmselvcs of Ihis scrvicc, bascd within thc Manna Ilouse. In pcrson Counsclling scssions havc incvitably bccn impacted by the pandcmic. l-oodbank This project operates under Ihe acgis of the Trussell Trust national social frdnchisc and began in Ihc Manna l.lousc Coffee Shop in October 2011. I"he project provides emergency food supplics to individuals or familics in Ihc local community who havc insufficicni funds 10 mc¢t Iheir immcdiaic food nccds. Referrals to the Foodbank nornially comcs via statutory and voluntary scctor panncr agcncies across (hc community. l.lowcvcr this mechanism was disrupicd by thc pandemic ncccssi¢ating dircct applicaiion 10 the I:oodbank and disiribution at th¢ door (rdthcr Ihan wclcoming pcoplc inio the coffcc shop for foo(Vrefrcshmcnts). Usage al the foodbank incrcascd substantially from March 2020 wilh Ihc sharp risc of workers on furlough and conscqucntial shortage of income, childrcn at homc, loss of school mcals Clc ctc. At Ihc same time Ihc numbcr of (oftcn older) volunlecrs able to work on silc was severely curtailed requiring Ihc rcdcploymcnl of cmploycd Slarr rrom boih MI ITC and the Tamivorth Llim Church to cover Ihis Work throughout thc second half of the year. rood continues to bc supplied Ihrough voluntary donation in Ihc local arca including privaic individuals. schools, churches and voluntary groups, togethcr with collcctions at local supcrniarkcts. In addilion financial donattons have incrcascd allowing the Foodbank 10 purchase items Ivhcre stocks run low. 'Thc food is warehoused frccly at Tamworth rire Station and a second storage silc also provided frce of chargc by the I'amworth Borough Council. Pagc 4
The Manna House (famworth) Co. Reporl o( thc Truslees for the Year Endcd 30 September 2020 STRUCTURE, GOVERNANCE AND MANAGEMENT Achievements and Performance Before the pandemic there were nornially somc 80 partncr agcncics working wilh the Manna House Charity both as collection points and rcfcrral partncrs. A sccond satclliic foodbank distribution point opcrdted in St Andrcw's Mcthodist Church, Leyficlds, 'famwonh on on¢ day a wcck bui iyas closcd duc 10 (hc pandcmic in March 2020 and has not been abl¢ 10 rcopcn by thc cnd of thc ry. I"he partnership Iviih a local retail bakcry chain providing end of day baked goods for free of chargc distribution within Ihc followin8 24 hours had to bc suspcndcd duc 10 thc pandcmic, and Ihc conscqucntial closure of thc coffce shop/drop in ccntre. During the year thc Foodbank has distributcd somc 34000 kilos or rood frcc ofcharge 10 over 4500 adults and children cach ofwhom rcccivcd a minimum of Ihrc¢ days worth or rood. Demand continucs unabated. Manna14ouse Centre and Coffee Shop 'Th¢ Manna Flousc ccntrc opcncd as a frcc of chargc caféldrop in ccnirc in summer 2012. It remained the primary venue for foodbank distribulion work as well as the Marshcmello new and sccond-hand children's cloihing siorc until March 2020 when the national lockdown lcd to thc closurc of all hospitalily services. The ccntre Ivas managed by a salaried Ccnire Managcr 108cihcr with a Icam of voluniccrs, 10 servc rcfrcshments and l¢nd a listcning ear to those in need of support and signposting lo rel¢vant support agcncies. It has not bcen possible lo reopen this by the end ofihc FY. Parents and Tots Group During Ihc firsi hair of thc ycar Ihc frcc of charge wcckly parcnts and lots group coniinued 10 thrive using accommodation on Ihc first floor of the Manna I louse centre. 11 provided the opportunity for children to play together whilsi parents socialise and sharc thcir cares and conccrns in a mutually supportive cnvironment. Rcfrcshmcnts wcrc providcd frcc ofchargc. lTh¢ projeci ivas fully subscribcd but iyas suspcndcd in March 2020 and has yci to reopen. Primc Time group for Ihc eldcrly 'lThc Prim¢ Timc fricndship and lunchcon club for Ihc cldcrly was started by Ihe charity in 2004 and operdted every Wedncsday and 'fhursday, wilh a smaller discussion group mceting each Tucsday. Its aim was to hclp to avoid isolation and social exclusion in older people ,hO wish 10 continuc 10 livc as indcpcndcntly as possiblc, and to offer an opportunity for regular social engagemeni and relevant aciivitics. 'lknc projcci supported bctwccn 80-100 older persons ranging in agc from latc 605 10 ovcr 100. frce transport lo and from home was providcd by a nctwork of volunicer drivcrs. l.lomc visits werc madc whcrc possiblc 10 those too ill or infinn to come to the weekly mcctings. Som¢ 3045 pcrsons pcr day aiiendcd on cither Wcdncsday or 'fhursday and around 15 camc to the (shortcr) Tuesday afternoon mecling. In addition Primc Timc providcd occasional csconcd day trips a fcw limes a year and an accompanied holiday for up to SO Primc Timers including wheelchair support as required. 'lThc corc projcci was dcpcndcni on a Iveckly paymcni by thosc who attcndcd of £10 which also helped to fund the two salaricd posls of l>rimc Time Co-ordinaior and Cook. I'hc project was supported by a dedicated team of 15-20 volunlcers who thcms¢lv¢s had an average age of 70+. 'The project was stoppcd in ils tracks by Ihc Coronavirus pandcmic Ivhcn Ihc decision was iaLcn to close indcfinitcly. li has not provcd possiblc to rcstart Ihc group duc to Ihc cxtremcly high risk lo clderly members and volunteers. In the summcr of 2020 boih the projcci Cfrordinator and Cook wcre madc rcdundant and thcrc are ai prcscni no plans to rcstart Ihc initiativc in its fonncr slruclurc. 'lkne voluniccr Icam coniinuc 10 providc wcckly tclephonc support to Ihosc isolating and shielding ai homc. Pagc 5
The Manna House (Tamworth) Co. Report of thc Trustees for the Year Ended 30 September 2020 STRucfuRE, GOVERNANCF AND MANAGFMF.NT Flnancial Revlew Income and Expenditurc: Duc to the pandemic the nornial flow of funding and expcnditurcs havc bccn disruptcd requiring thc Company to scck exceptional funding wherever possiblc and to takc mcasurcs lo Ininimise opcrdling COSIS whils( prcscrving csscntial scrviccs and mainthining infrdsiruciurc for Ihc futurc. l-or (h¢ financial year 2019120 income totslled £472,238 (a drop of 30/0) plus Foodbank donations in kind. Ovcrnll rcsourccs expcndcd for the ycar Ivere £413,248 (a drop of150/0) rcflccting the mcasurc5 taken lo mitigatc costs and in¢rcas¢ contin8cncy rescrvcs duc to (he high dcgrcc of uncertainty. Expcnditurc includes capiial items. govcrnance cosis and dcprcciation. A nci opcrating surplus of£58,990 was gcncrnled after a small deficit in the prcvious ycar. Rcscrvcs Policy: 11)c dircctors maintain a watching bricf on the ovcrnll Icvel of rcscrvcs necessary to protect the ongoing work of thc charity, but rcmain cognisant of thc very poor return on dcposits alTordcd by the banking scclor which conlinuc to fall shon of ongoing inflation. 'I'hc straicgic goal rcmains onc of sccuring and sircngthening Ihc ongoing operation of lh¢ chari(y for the benefit of thosc in nccd within thc local community through thc charit5 continuing mixcd portfolio of projects and activities. I'"ulurc Plans: Durin8 the year despite thc pandcmic the charity has bccn able to strengthen its sustainability whilst focussing in the sccond half of the year on thc corc nccds of maintaining the Day Nursery and the Tamworth foodbank. It is hopcd that the ending of thc pandemic, with thc roll ou¢ ofcffcctive vaccinaiions for thc majority ofthc population, will enable thc charity to focus oncc again on in pcrson scrviccs for thosc most in nccd in (hc local communiiy. Ncw projcct aciivitics will continuc to bc rescarchcd and appraiscd with uptake detcmiincd by Ihcir alignmcnl with Ihc corc valucs of the charity and ovcrall financial 5UStainability. ruiurc funding will continuc lo be research¢d and applications put forward as the Trusiecs seek 10 besi fulfil the objccliv¢s of Ihc charity wiihin thc Tamworth Community, providing carc and support across all gcnerations regardless of nalionaliiy, rdcc, colour or crccd. Apportionment Policy. li is rccognis¢d thai some ccntral cosis and overheads need lo be apportioned across Ihc diffcrcnt scrviccslprojects. Such cosl allocation is as far as possible on a basis consisicnt with the rclativc size of thc projccls and Iheir conscqucntial usc of rclcvant rcsourccs and infrdslructure. Thc ovcrheads of thc smallcst projects with no significant income are mcl by Ihc charily from central rescrvcs. Rbk management Iknc Irustees have a duty ¢0 idcntify and rcview thc risks 10 which th¢ charity is cxposcd and to cnsure approprialc Controls are in place to providc rcasonable assurancc againsi frdud and error. RFFF.RENCE AND ADMINISTRATIVE DETAILS R¢%istcred Company number 4491448 (Ingland and Walcs) Registered Charity number 1093988 Pagc 6
The Manila House (Tamworth) Co. Report of the Trustees for the Year Ended 30 September 2020 REFERENCE AND ADMINISTRATIVE DETAILS Registered office Tlie Manna House 258-264 Glascote Road "ramwortli Staffordshire B77 2AT Trustees D Brockway Mi"s B M Hardy Rev Dr S Jonathan Dr F S W Mcloughlin Dr J Nyainbayo T D Rawlings MPWild Trustee Director Trustee Director Chairnian Trustee Director Trustee Director Trustee Director Trustee Director Company Secretary Indepcndcnt examiner Colin Dalton FCA Institute of Chartered Accountants in England and Wales Dalton Pardoe Liinited cliartei.ed Accountants 794 High Street Kin(yswinford Wesl Midlands DY6 8BQ TIIUSTEES RESPONSIBILITY STATEMENT The trustees (wlio are also the directors of The Manna House (Tamworth) Co. for the purposes of company law) are I"esponsible for preparing the Report of tlie Trustees and the financial statements in accordance witli applicable law and United Icingdom Accountin(y Standards (United Kingdoin Genei"ally Accepted Accounting Practice), iiicludino Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" Financial Coinpany law requires the trustees to prepare financial statements for each financial year which oive a true and fair view of the state of affairs of the charitable company and of the incoming resources aiid application of resources, including the incoine and expenditure, of the charitable coinpany for tliat period. In prepariiig those financial stateineiits, tlie trustees are required to select suitcible accountin(y
policies and then apply them consistently; observe the methods and principles in the Cliarity SORP. make judgements and estimates that are reasonable and prudent. prepare tlie financial statements on the goino concern basis unless it is iiiappropriate to presuine tliat tlie charitable company will continue in business. I"he truslees are responsible for keeping proper accountin(y records which disclose with reasonable accuracy at any tiine tlie financial position of the charitable company and to enable them to ensure that the financial statements coinply witli Ihe Coinpanies Act 2006. They are also responsible for safeouarding the assets of the charitable company and hence for takin(r reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the special provisions of Part 15 of the Coinpanies Act 2006 relatin(y to small companies. Approved by order of tlie board of trustees on 22 february 2021 and signed on ils belialf by: M P Wild 'I'nL¢¢ Page 7
Indcpendent Fxamlner's Report to the Trus(ees of The Manna Ilousc (Tamivorth) Co. Indepcndent examiner's report lo thc trustccs ofThe Manna House (Tamworth) Co. ('the Company,) I report to thc charity tnJsi¢cs on my examinaiion of the accounis of Ihc Company for Ihc ycar ended 30 Sepicmb¢r 2020. Responslbilities and basis of rcporl As Ihc charitys trustees of Ihc Company (and also lis dircctors for thc purposcs of company law) you arc responsible for thc prepardtion ofthc accounts in accordance with Ihe requirements of Ihe Companies Act 2006 ('the 2006 Aci,). Flavin8 saiisfied myself thai th¢ accounts of thc Company arc not rcquircd to bc auditcd undcr Part 16 ofihc 2006 Act and ar¢ cli8iblc for indcpcndcn¢ cxamination. I rcport in rcspcct of my cxamination of your charitgs accounts as carried out under section 145 of the Charitics Act 2011 ('thc 20 I l Acl,). In carrying out my examination £ havc followed thc Dircctions given by the Charity Commission under section 145(5) (b) ofihe 201 l Act. Independent examlncr's statement Sincc your charitys gross incomc cxceeded £250,000 your examincr musi bc a mcmbcr of a lisied body. I can confirni that I am qualified to undertake Ihc examination bccause l am a rcgistcrcd mcmbcr of Institute of Chartcrcd Accountants in England and Walcs which is one of thc Iisled Ix)dics I havc complcicd my examination. I confirni thal no matters have come to my attention in conncction wilh Ihc examination giving mc cause lo bclicvc: accounting rccords wcrc not kcpi in rcspccl ofihc Company as rcquircd by section 386 of(he 2006 Aci: or Ihe accounts do noi accord with those rccords. or the accounts do not comply with the accouniing rcquiremcnis ofscciion 396 ofthe 2006 Aci othcr Ihan any r¢quir¢m¢nt that the accounts give a true and fair vicw which ts noi a maltcr considered as part of an indepcndcni cxamination; or (hc accounts havc nol bccn prcpared in accordancc wtth the methods and principles of th¢ Statcment or Recommended Practicc for accounting and rcporting by charitics [applicablc to charitics preparing their accounts in accordance with Ihc financial Reporting Siandard applicable in Ihe UK and Republic of Ircland (fRS 102)]. I havc no conccrns and have comc across no othcr maticrs in conneciion wilh thc ¢xamination to which aiicnlion should be drawn in Ihis report in ordcr lo enable a proper undcrsianding of the accounts to bc reached Colin Dalton FCA Insiitute of Chartcrcd Accountants in r.ngland and Walcs Dalton Pardoe Limited Chartcrcd Accountants 794 Fligh Street Kingswinford Wesl Midlands DY6 8BQ Datc: ............................................. Page 8
The Manna Ilousc (Tamworth) Co. Statement of Financial Activities ror the Ycar Endcd 30 Seplembcr 2020 30.9.20 Total rund5 30.9.19 Totul runds Unrcstrictcd (und Restricted funds Noics INCOME AND ENDOWMFNTS FROM Donations and legacics Charitable activities Income 224 29.852 30.076 7.922 362,119 36,030 398,149 472,540 Inv¢5tm¢nt income Other income 3,528 40,485 3,528 40,485 3,599 1,630 Total 406J56 65,882 472,238 485.691 EXPENDITURE ON Charitable activitics rxpcndiwrc 329,295 83.953 413,248 486,577 NET INCOME/(EXPFNDITURE) 77,061 (18.071) 58,990 (886) Transfers bctwcen funds J2 (13,071) 13,071 Net movement in funds 63,990 (5,000) 58,990 (886) RECONCILIATION OF FUNDS Total funds brought forward 239,752 39J27 279.079 279,965 TOTAL FUNDS CARRIED FORWARD 303,742 34J27 338,069 279,079 The notes forni part of thcsc financial statcmcnts Pagc 9
Thc Manna House (famworth) Co. Balance Shcet At 30 Scptembcr 2020 30.9.20 Total funds 30.9.19 Total funds Unrestricted fund Reslrlcted funds Notes FIXED ASSETS "I'an8iblc assets Invcstments 23,193 139,540 23,193 139,540 27,062 117.412 162.733 162,733 144,474 CURRENT ASSETS Dcbtors: amounts falling due within one year Invcstmcnts Cash ai bank and in hand 34J25 42,642 65,866 34J25 76,969 65,866 10 41,851 76,969 22,354 34J27 142,833 34J27 177,160 141,174 CRFDITORS Amounts falling duc within onc ycar (1,824) (1,824) (6,569) NFT CURRENT ASSFTS 141.009 34J27 175,336 134,605 TOTAL ASSETS LESS CURRF.NT LIABILITIES 303,742 34J27 338,069 279.079 NFT ASSETS 303,742 34J27 338,069 279,079 FUNDS Unrcstricted funds: Gcncral fund Restricted funds: Gcncral rcstricted 12 303,742 239,752 34,327 39.327 TOTAL FUNDS 338,069 279,079 The noi¢s forn) part of these financial statcmcnts Page 10 continued...
The Manna House (Tamworth) Co. Balance Sheet ~ continued At 30 September 2020 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for tlie year ended 30 September 2020. The members have not required the company to obtain an audit of its financial statements for the year ended JO September 2020 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each fu]ancial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (b) These financial statements have been prepared in accordance witli the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by Ihe Board of Trustees on 22 February 2021 and were si(yned on its behalf by: M P Wild -'I'rusic¢ The notes form part of these financial stateinents Pagell
The Manna House (famworth) Co. Notes to the Financial Statements (or the Ycar Fndcd 30 September 2020 ACCOUNTINC POLICIES Basis of prcparing the financial statements Thc financial siat¢ments of the charitable company, which is a public benefit entity under FRS 102, have becn prepared in accordance with the Charities SORP (fRS 102) 'Accounting and Rcporting by Charitlcs: Statement of Recommcndcd Practicc applicablc to chdriiics prcparing Ihcir accounts in accordance with thc financial Reporting Siandard applicablc in the UK and Rcpublic of Ircland (fRS 102) (cffcctivc l January 2015), rinancial Rcporting Standard 102 The financial Reporting Siandard applicablc in the UK and Rcpublic of Ireland, and thc Companies Acl 2006. The financial statcmcnts havc been prcpared under thc hislorical cost convention wilh the exception of investments which arc includcd ai market valuc. Income All incomc is rccognised in Ihc Siaicment of I'"inancial Activiiies oncc (he charity has cnliilcmeni lo Ihc funds, it is probablc that Ihc incomc will bc rcccivcd and Ihc amount can be mcasurcd reliably. Expcnditurc Liabilities arc recogniscd as expenditu as soon as thcre is a l¢gal or constructivc obligation committing the charity to that cxpenditurc, il is probablc thai a Iransfcr of economic bcnefits will bc rcquircd in scitl¢mcnt and thc amount of Ihc obligation can bc measured rcliably. Ixpendiiurc is accounted for on an accruals basis and has bccn classified undcr hcadings (hal aggrcgatc all cosl rclaicd 10 Ihc category. Where costs cannol bc dirccily aitributcd to particular headings they have bccn allocated to acliviiics on a basis consisicnt wilh thc usc of resources. Tangible fixcd a55ets Depreciation is provided at thc following annual rdlcs in ordcr to wrilc off cach asset ovcr ils esiimalcd useful lif¢. Prcmiscs Rcfurb ixlurcs and filtings Solar panels 250/0 on reducing balance 250/0 on rcducing baldncc I 00/0 on reducing balance Taxation The charity is exempt from corporation (ax on its charitablc activitics. Fund accounting Unrestricted funds can be used in accordance with thc charitablc objcclives at thc discrction of thc truslccs. Restricied funds can only bc uscd for particular rcsirictcd purposes within the objects of (he charity. Rcsirictions arisc when specified by the donor or when funds arc rdiscd for particular restrictcd purposes. rurther explanation of the naiurc and purposc ofcach fund is includcd in thc notes 10 Ihc financial statcmcnts. INVESTMENT INCOME 30.9.20 30.9.19 Dcposit account inicrcst 3528 3,599 NFT INCOME/(FXPENDITURE) Net incom¢l(expenditure) is statcd after charging/(crcditing)- 30.9.20 30.9.19 Depreciation - owned assets 3.884 3,673 Pagc 12
The Manna House (Tamworth) Co. Nolcs to the Financial StAtements- eontinued for the Year Endcd 30 Scptcmber 2020 TRUSTEES, REMUNERATION AND BENEFITS Therc We no trustccs, remunerniion or other bencfils for Ihc year ended 30 Scpicmbcr 2020 nor for thc ycar endcd 30 Septcmber 2019. Trustees, cxpenses lThcrc wcrc no trustees, cxpcnscs paid for thc ycar cndcd 30 Sepicmbcr 2020 nor for the ycar ended 30 Scpicmbcr 2019. STAFF COSTS 'lThc avcrdge monthly numbcr ofcmployccs during thc ycar was as follows: 30.9.20 23 30.9.19 24 No cmployccs rcceivcd emolumcnls in exccss of£60.000. COMPARATIVES FOR TIIF STATEMENT OF FINANCIAL ACTIVITILS Unrestrietcd fund Restrictcd funds Total funds INCOMF AND ENDOWMF.NTS FROM Donations and Icgacies Charitable activities Incomc 725 7,197 7,922 403,147 69,393 472,540 Invcstmcni income Othcr incomc 399 1,630 3,599 1,630 Total 409,101 76,590 485.691 F.XPENDITURE ON Charltable actlvltles xpcnditure 361,670 124,907 486,577 Total 361.670 124,907 486,577 NET INCOME/(EXPENDITURE) 47,431 (48J17) (886) Transfcrs bctwcen funds (43J17) 43J17 Net movement in funds 4,114 (s,000) (886) RFCONCILIATION OF FUNDS Total funds brought forward 235,638 44J27 279,965 TOTAL FUNDS CARIIIED FORWARD 239,752 39J27 279,079 Pagc 13
The Manna House (Tamlvorth) Co. Notes to the Financial Slatements- continucd for the Year Ended 30 September 2020 TANGIBLE FIXFD ASSETS Premises Flxtures and Refurb rittings Solar pancls Totals COST At l October 2019 Additions 40,428 21,881 15 22,840 85.149 15 At 30 S¢ptcmb¢r 2020 40,428 21,896 22,840 85,164 DEPRECIATION At l October 2019 Charge for year 29J29 2,220 21,446 7J12 1,552 58,087 3,884 At 30 Scptcmber 2020 31,549 21,558 8,864 61.971 NET BOOK VALUE At 30 Scptcmber 2020 8,879 338 13,976 23,193 At 30 Scpicmbcr 2019 11,099 435 15,528 27,062 INVESTMENT- ELIM BANK 30.9.20 30.9.19 Othcr 139,540 117,412 Thcrc wcrc no invcstmcnl assets outsidc the UK. Invcstments (neithcr Iisicd nor unlistcd) wcrc as follows: 30.9.20 30.9.19 Invcsimcnt ~ Elim Bank 139,540 117,412 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.9.20 30.9.19 Sundry dcbtors Prcpaymcnts and accrucd incomc 2.524 39,327 34J25 34J25 41,851 10. CURRFNT ASSET INVESTMFNTS 30.9.20 30.9.19 Loan to Elim Tamworth Church 76,969 76,969 Pagc 14
The Manna Housc cfamiyorth) Co. Notes to thc Financial Statcmcnts - continued ror the Year Ended 30 September 2020 CREDITORS: AMOUNTS FALLING DUE WITIIIN ONE YEAR 30.9.20 30.9.19 Accruals and dcfcrrcd income 1,824 6,569 12. MOVEMENT IN FUNDS Transfer5 betwcen funds movcmcnt in runds At 1.10.19 AI 30.9.20 Unrestrlcted funds Gcncral fund 239,752 77,061 (13,071) 303,742 Restricted funds Gencral rcstricted Primc Time - Other rood bank Coffcc Shop Counsclling Scrviccs 39J27 (5,000) (23,452) 30,314 (18,844) (1.089) 34J27 23,452 (30J14) 18,844 1.089 39J27 (18.071) 13,071 34J27 TOTAL FUNDS 279,079 58,990 338,069 Net movcmcnt in funds, included in (hc above arc as follows: Incoming resources Rcsourccs Movcm¢nl in expended runds Unrestrleted funds Gcncral fund 406J56 (329,295) 77,061 Rcstric(¢d funds Prime Timc - Other Food bank Coffcc Shop Counsclling Scrviccs Gcncral rcstrictcd 26,047 38,469 966 400 (49,499) (8,155) (19,810) (1,489) (5,000) (23,452) 30J14 (18,844) (J,089) (5,000) 65,882 (83,953) (18.071) TOTAL FUNDS 472,238 (413?48) 58,990 Page 15
The Manna House (Tamworth) Co. Notes to the Financial StAtemcnts- eontinued for thc Y¢ar Endcd 30 Scplcmbcr 2020 12. MOVFMENT IN FUNDS- continued Comparativcs for movcmcnt in funds Nct movement In runds Transfcrs between funds Al 1.10.18 At 30.9.19 Unrestrlctcd Funds Gcncral fund 235,638 47,431 (43,317) 239,752 Rcstricted Funds Gcncral restrictcd Primc Time - Other rood bank Coffce Shop Counsclling Scrviccs Nigh¢ Shelicr Youih 44J27 (5.000) (17,526) (1,615) (17,049) (4.961) (196) (570) 39J27 17,526 1,615 17,049 4,961 1,596 570 44J27 (48J17) 43J17 39J27 TOTAL FUNDS 279,965 (886) 279,079 Comparative ncl movcmcnt in funds, includcd in the abovc arc as follows: Incomln% resources Rcsourccs expended Movemcnt in funds Unrcstrlcted funds Gcneral fund 409,101 (361.670) 47.431 Rcstrlcted funds Primc Time- Eqcnry Smith Prime'fimc - Oihcr rood bank Coffcc Shop Counselling Scrviccs Night Shelter Gcncral restric(cd Youth 2,567 53,180 8,564 7,438 200 4,641 (2,567) (70,706) (10,179) (24,487) (5.161) (6,237) (5,000) (570) (17,526) (1,615) (17.049) (4,961) (1,596) (5,000) (570) 76,590 (124,907) (48J17) TOTAL FUIYDS 485,691 (486,S77) (886) 13. RFLATED PARTY DISCLOSURF.S Thcre werc no rclated party Iransaclions for the year cnded 30 Scptembcr 2020. Pagc 16
The Manna Ilouse cfamworth) Co. Detailed Ststement of Financial Activities for the Year Endcd 30 Septcmbcr 2020 30.9.20 Total runds 30.9.19 'I"oial funds Unrestrietcd funds Rcstricted runds INCOME AND ENDOWMFNTS Donations and legacies No descripiion 224 29,8S2 30,076 7,922 Investment Ineomc Deposit accounl intercst 3J28 3,528 3,599 Charitable actlvities Grnnts Clothes Rental income Client contributions Fvents and holiday incomc Miscellancous income 336,395 25,500 336J95 39,760 187 402,227 18,455 614 420 25,150 25.674 14,260 187 12.272 9Jll 12,272 9Jll 224 224 362,119 36,030 398,149 472,540 Othcr income Othcr in¢ome 40,485 40,485 1,630 Total incoming rcsourccs 406J56 65,882 472,238 485,691 FXPENDITURE Charitable Aellvlties Gifts and donations Salarics 4,003 255,471 11.642 8585 19,220 5,232 157 100 49,713 6,031 2J97 2,694 861 4,103 305,184 17,673 10.982 21,914 6,093 157 3J03 1,202 8,889 319.767 33,751 26,425 13,012 7,675 Premiscs costs Ulilitics Rcsourccs and activitics Advcrtising Trnvcl and Iransport costs Supervision costs Events and trips Training Oihcr dircci costs R¢nt and scrvicc char8eS Computcr and software 3,220 910 8.889 6,207 580 24,176 1,872 4,635 26,450 3.236 2.555 3,673 9,065 1.060 292 634 9,460 2.071 1,765 3,885 4,103 680 634 14,800 2J43 2,429 3,885 6J94 992 5J40 272 664 Insurancc Deprcciaiion orrice cxpcnscs Other support costs 2,291 312 328.474 83,694 412,168 484,139 Support costs lTris pagc does not forni part of the siatutory financial statcmcnts Page17
The Manna House cfamworth) Co. Dclailed Slatement of Finaneial Aetivilics ror the Ycar Endcd 30 Scptcmbcr 2020 30.9.20 Total funds 30.9.19 Totsl funds Unrcstrieted funds Restricted runds Governance costs Indcpendcnt cxaminer 821 ?59 1.080 2.438 Total rcsourccs expended 329,295 83,953 413.248 486,577 Net incomc/(expcnditurc) 77.061 (18,071) 58,990 (886) 'I'his pagc docs noi fonn part of Ihc Statutory financial statcmcnts Pagc 18