## **The Tree of Life Centre Wythenshawe**
## _**Building Sustainable and Resilient Families**_ **2020 Annual Report**
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For For For
Home Health & Wellbeing Work & Skills
KY eet ghee OL IE ied
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**Heartfelt thanks to all our staff, volunteers, supporters and grant funders who made it possible for us to support local families through a very difficult and challenging global pandemic.**
_**For Now, For the Future, We are here for YOU!**_
**Charity Commission Reference – 1099847 Company Number 4759646**
**Financial Statements For The Year Ended 31December 2020 Huddart Accountants**
**The Tree of Life Centre Wythenshawe Financial Statements For the year ended 31 December 2020**
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|**Contents**|**Page No**|
|---|---|
|Trustees and Directors Report|2 - 12|
|Independent Examiner’s Report|13|
|Statement of Financial Activities|14|
|Statement of Financial Position – Balance sheet|15|
|Notes to the Financial Statements|16-23|
**Charity Commission Reference – 1099847 Company Number 4759646**
**Financial Statements For The Year Ended 31December 2020 Huddart Accountants**
**The Tree of Life Centre Wythenshawe Trustees and Directors Report For the year ended 31 December 2020**
**2|P a g e**
## **STRUCTURE GOVERNANCE MANAGEMENT**
The Directors and the Trustees of the charity present their annual report and the unaudited financial statements for the year ended 31 December 2020.
## **DIRECTORS and TRUSTEES Members of the Management Committee**
## _**Nominee members**_
## _**Nominating body**_
St Mark’s URC Church (Dandelion Community Church) Trafford Council HMRC Nordson WCHG HR
Eula Mesquita - Chair Diane Eaton - Vice Chair Trafford Council Heidi Wilson - Company Secretary HMRC Angela Eastwood - Treasurer Nordson Pete O’Brien Manchester City Council Elizabeth Jovanovic WCHG HR
## **Board of Trustees**
**Eula Diane Mesquita Eaton**
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Heidi Pete Elizabeth Angela
Wilson O’Brien Jovanovic Eastwood
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## **Senior Management Team**
**Francess Davies-Tagoe Chief Executive Officer**
**Carys Roberts Trustee and Directors Report Partnership Manager**
**Michelle Swindells Office & Finance Manager**
**Jennifer Goodwin Operations Manager**
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe Trustees and Directors Report For the year ended 31 December 2020**
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## **REGISTERED OFFICE & PRINCIPAL PLACE OF BUSINESS**
Greenbrow Road, Newall Green Wythenshawe Manchester M23 2UE.
## **ACCOUNTANTS**
Huddart Chartered Accountants 162-164 Walkden Road Worsley Manchester M28 7DP
**INDEPENDENT EXAMINER** Charles E Lucas F.C.A
**BANKERS** Co-Operative Bank Plc Salford Central Commercial Branch PO Box 250 Skelmersdale WN18 6WT
## **CHARITY REGISTRATION NUMBER** 1099847 **COMPANY REGISTRATION NUMBER** 4759646
## **Governing Document**
The Charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association and was registered as a company on 9 May 2003 and obtained charitable status on 6 October 2003.
The directors have the power to admit any person or organisation to membership and also have the power to withdraw membership in certain circumstances. Each member of the company is liable to contribute a sum not exceeding £1 in the event of the charity being wound up.
## **Appointment of Directors and Trustees**
The directors of the company, who are also Trustees of the charity, are the members of the management committee and there are two categories of committee member: Ordinary members (elected by the company members at the general meeting) Nominee members (nominated by designated bodies)
Presently the constitution allows for between six and twelve ordinary members plus the chair. This arrangement may be varied by ordinary resolution of the members. The ordinary members normally serve for a term of three years. After serving four terms of three years they must retire but are eligible for reelection after a gap period of three years. Each year, one third of the ordinary members retire by rotation and are eligible for re-election provided they have not served for more than four terms consecutively.
We are actively seeking new members to join our management committee to increase skills and to help to develop the organisation. The nominee members of the Committee are not subject to re-election or retirement but the nominating body may replace their nominees at will.
The Directors are normally appointed by the members at the Annual General Meetings. However, the Management Committee itself may appoint persons to fill vacancies or to add to their number (provided the total number does not exceed the maximum). At each AGM, one third of the Directors retires by rotation, being the longest in office and is eligible for re-election. Also any additional members appointed by the Management Committee during the year must stand for re-election. Other than a retiring trustee, the only people eligible for election as trustees are those either nominated by the Board or by a member giving not less than 14 and not more than 35 clear days’ notice of the intention to propose a person for appointment or re-appointment.
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe Trustees and Directors Report For the year ended 31 December 2020**
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## **Organisation**
The Constitution requires that the Management Committee must meet at least twice a year. During 2020, the Management Committee has met 4 times and the AGM was held (via Zoom) on Thursday 17[th] September with 19 attendees. To be quorum at least one third of the members must be present.
## **Risk Management**
The charity faces various operational risks particularly in relation to health and safety, product liability and employment law. Tree of Life has no core funding and slender reserves and must continually procure project funding to enable it to maintain and develop its charitable work. The shop handles material amounts of cash and good financial controls are required to safeguard all the charity’s income and assets.
The Tree of Life Centre has a lease agreement with Manchester City Council. The rent passing under this lease is set at the market rate, based on the VCS lettings agreement.
## **OBJECTIVES ANDACTIVITIES**
Our Mission Statement is defined as:
“To work in partnership with others to create a sustainable resource which **improves the health and wellbeing for the people in Wythenshawe** and increases their ability to participate in the wider community”
## **Strategic Aims**
1. To continue to provide services for those most in need.
2. To work with others and become more sustainable.
## **Objectives**
1. Provide a range of services that improve people’s health and well-being.
2. Develop robust community enterprise activity.
3. Work in partnership with relevant stakeholders.
4. Recruit, motivate, train, develop and support staff and volunteers.
5. Create a sustainable organisation
## **Values**
- To remain people centered, fully supporting our volunteers and service users.
- To accept people as they are and offer a place of safety.
- Offer practical support.
- Build relationships.
- Be environmentally friendly.
- Have fun.
The charity is fully committed to its ethos, objectives and values and will continue to work in partnership with others to minimise deprivation and isolation in Wythenshawe in particular, but also inevitably its surrounding areas.
## **PUBLIC BENEFIT DISCLOSURE**
The Charity’s Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties. This guidance is contained in “Charities and Public Benefit” published by the Charity Commission.
## **PERFORMANCE**
2020 was one of the most challenging years due to the COVID19 Pandemic. Our primary focus for much of the year was emergency food response. We worked in partnership with a number of agencies across the city, to support vulnerable families (especially those in mandatory isolation, and low/no income families) with food and wellbeing packs on a weekly basis.
Our staff and volunteers worked tirelessly in a very challenging and high-risk environment, to ensure that our communities received the help and support they desperately needed to ease the pressure of food poverty and isolation , especially during the national lockdowns.
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe Trustees and Directors Report For the year ended 31 December 2020**
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Though our self-generated income was almost half our initial projections, we are thankful for all the financial support which we received from our funders, donors, and supporters.
## The Tree of Life Centre Wythenshawe
## Receives the Queen’s Award for Voluntary Service
In 2020, The Charity was honoured with the Queen’s Award for Voluntary Service, the highest award a voluntary group can receive in the UK.
The Queen’s Award for Voluntary Service aims to recognise outstanding work by volunteer groups to benefit their local communities. As such, the Charity was recognised and celebrated for its work in building resilient communities through services that alleviate isolation, poverty & deprivation.
The Charity was one of 230 charities, social enterprises and voluntary groups to receive the prestigious award in 2020.
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe Trustees and Directors Report For the year ended 31 December 2020**
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## - _**We are here for you Home**_
## **Strengthening Communities: Low Cost Affordable Furniture**
The Tree of Life Centre is best known for its furniture reuse, diverting quality used furniture and household goods from landfill to families and individuals to raise living standards and improve wellbeing.
We have a range of quality, used furniture and goods to purchase at very low prices, for example, sofas from £35.00, Beds from £25.00, Fridges from £50.00. We also work with a range of partners on a referral basis.
**We increase the quality** of life for low or no **income families,** We are a **lifeline** for many in desperate need of food, clothing, dignity and a sense of belonging.
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2019 V 2020 Retail Activities
30000.00
25000.00
20000.00
15000.00
10000.00
5000.00
0.00
Jan Feb Mar Apr May June Jul Aug Sept Oct Nov Dec
~ 2019 ~ ~ 2020 ~
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We are able to make an **immediate** and **long term** sustainable difference to individuals and their families, through the services that we provide.
2020 was an extremely challenging year for the Charity. Due to the national lockdowns, the Charity generated 50% less in trade income compared to 2019. However, we are extremely pleased that we remained partially open and were able to support vulnerable members of our community with essential furniture and food.
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe Trustees and Directors Report For the year ended 31 December 2020**
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## _**We are here for you-Health &Wellbeing**_ **Minimising Social Isolation, Strengthening Our Community**
## **We provide social action and activities that improve the health and wellbeing of residents. Our Wellbeing programmes help to minimise Social Isolation**
We have continued to work in partnership with a number of organisations to improve the wellbeing of our community and increase the opportunities for local residents. This has included working with Age UK, CHAN, Be Well, Buzz & Manchester Foundation Trust, Restoration House and many others.
Due to the ongoing global pandemic, we had to temporarily suspend our face to face wellbeing classes. However, we supported people in isolation with over **1,500** themed wellbeing activities and treats packs on a weekly basis. The themes included:
_**Food and Mood Keep Going Keep Growing Winter Warmers Get Wythenshawe Walking Positive Perspectives – Is your cup half full?**_
_**Bake and Share Fasting and Feasting Sleep Well Rest Well**_
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe Trustees and Directors Report For the year ended 31 December 2020**
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## _**We are here to - Minimise Food Poverty**_
## **We take pride in being able to help families in need of our support**
which **This year, we supported families with 94,555 meals** equates to around 54 tonnes of food. We are eternally grateful to all the individual supporters, corporate partners and grant funders whose faithful donations made this possible.
✓ Our Community Café is open 5 days a week offering healthy, free or low cost, home cooked meals.
✓ Our foodbank is open daily supporting families in crisis with emergency food parcels.
✓ Our food pantry is also open daily supporting low income families with food parcels.
In 2020we worked in partnership with Compassion foodbank and Restoration House to provide meals for families in need of food support during the COVID Pandemic.
Together we were able to support families in the surrounding areas of Hulme and Wythenshawe, with hot meals and food parcels. The Hulme project primarily supported families from BAME communities who were disproportionately affected by the ongoing crisis.
## **Project Number of Meals**
Foodbank/Food Pantry 79,315 Hot meals 15,240 Total meals weeks **94,555**
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe Trustees and Directors Report For the year ended 31 December 2020**
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## _**We are here to increase Work and Skills Opportunities**_
Our volunteering programme **increases people’s ability to participate** in the wider community.
We also help to **increase people’s employability prospects through our job club, training courses and volunteering opportunities**
We offer a range of volunteering opportunities at our centre, including administration, retail, catering, warehousing, fundraising, building and grounds maintenance.
We help people get back into employment through CV writing, job search support, training, skills development, apprenticeships and IT skills
**We worked with 102 volunteers and supported 234 local residents with pre-employment activities to become work ready and secure employment.**
An example of our support is NB, a 50+ year old Wythenshawe gentleman, who volunteered at Tree of Life to improve and update his administration skills who has now successfully secured full time employment after more than 2 years of unemployment. NB had previously been in the military but following a stretch of unemployment started to volunteer with Tree of Life to help him improve employability outcomes. NB said “answering the phone at Tree of Life and answering customer queries, using the IT system and improving customer service skills was a huge reason why I got my job as a Customer Service Advisor”.
Due to Covid restrictions, our pre-employment support was mainly delivered online this year. The department has revamped its offer to include online platforms allowing us to reach more people than ever to help them back into work. Our new digital processes have boosted output with quicker and easier data collection and storage with our jobs and training mailing list receiving over 30 registrations in just over a week.
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe Trustees and Directors Report For the year ended 31 December 2020**
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## **Feedback from Beneficiaries**
## **Supporting Local Families** _- Food parcels_
_“A massive THANK YOU from all of us at Early help and from our families that received the amazing food parcels, Easter eggs and books. The parcels received were greatly appreciated by our families and they were very pleased and thankful of the generous parcels. I was very fortunate to see the receiving end of the parcels and I must say there was a few happy children that were very happy to see a nice treat for them each in the bags. One of the little boys had pulled the egg out of the bag so excited and was shouting ‘I’ve got an egg, mummy look, an Egg for me’ as he danced around his living room showing us his chocolate egg. I do love this part of my work._
_The pick up and organisation was very well done and everything was ready, labelled and sorted for our arrival. On arrival we were greeted by the friendliest faces whom welcomed us and helped us pack our cars full with parcels._
_I would like to say a massive thank you to you all. I will be singing the centres praises from the rooftops and promoting the centre to anyone that will listen to me._
_With greatest GRATITUDE Makala – Wythenshawe Early Help_
## **Community Meals**
_“The hot meals have been a lifeline, I look after my elderly mum (in her 90s) though I’ve been ill myself, it helps to alleviate stress during this difficult time. We are extremely thankful”_
_Miss V - Wythenshawe Resident_
## **Furniture**
_So happy that a place like Tree of Life Centre exists. I suffer from arthritis and I’ve been desperate for an electric bed, but simply could not afford the prices on the high street. I am thankful that I was able to get an affordable bed from you. The lady that served me was an absolute angel._
_Eileen –Wythenshawe Residents_
## **Craft**
_“I love to personalise cards and make things, so when I received the jigsaw activity, I was in my element.”_
_Margaret H–Wythenshawe Resident_
## **Afternoon Tea**
_“I am very thankful for the activity packs they are brilliant. I love the little surprise gifts which means I can sit doing my colouring with a cup of tea and chocolate brownie treat. We all feel like we want to fly away but we can’t. It’s nice to see people knock at the door”._
_Kath –Wythenshawe Resident_
## **Get Wythenshawe walking:**
_“I recorded doing 86,344 steps so far, I’ve really enjoyed doing those steps and the new device which you sent out in the packs.”_
_Margaret T – Wythenshawe Resident_
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe Trustees and Directors Report For the year ended 31 December 2020**
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## **Funders and Corporate Supporters**
Thank you to all our donors, funders, and partners for your loyalty and faithful support
Thank You
Together we are able to minimise deprivation, build sustainable families, increase employability, improve health and wellbeing as well as minimise social isolation.
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe 12|P a g e Trustees and Directors Report For the year ended 31 December 2020**
## **DIRECTORS RESPONSIBILITIES**
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing those financial statements, the directors are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **SMALL COMPANY PROVISIONS**
This report has been prepared in accordance with the special provisions for small companies of the Companies Act 2012.
## **ON BEHALF OF THE BOARD**
**Eula Mesquita - Board Chair**
## **Date 28/06/21**
**Charity Commission Reference – 1099847 Company Number 4759646**
**Financial Statements For The Year Ended 31December 2020 Huddart Accountants**
**The Tree of Life Centre Wythenshawe 13|P a g e For the year ended 31 December 2020 Independent Examiner's Report to the Trustees of The Tree of Life Centre Wythenshawe**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2020 which are set out on pages 14 to 23.
## **Responsibilities and basis of report**
As the charity trustees of the company, who are also the Directors of the company 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**
I confirm that I am qualified to undertake the examination because I am a member of the ICAEW of England and Wales. 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:
- accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
- the accounts do not accord with these records; or
- 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
- the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting in the UK (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 should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## **Name: Charles Eric Lucas ICAEW of England and Wales: F.C.A**
## **Address:**
Huddart Chartered Accountants 164 Walkden Road Worsley Manchester M28 7DP
## **Date:**
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
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**The Tree of Life Centre Wythenshawe Statement of Financial Activities For the year ended 31 December 2020**
|||**Unrestricted**|**Restricted**|**2020**|2019|
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Total Funds**|Total Funds|
||**Notes**|**£**|**£**|**£**|£|
|**Income from:**||||||
|Donations|2|12,813|-|**12,813**|**12,996**|
|**Charitable activities**:||||||
|Grants received|3|76,450|225,923|**302,373**|**128,521**|
|Other trading activities|4|200,209|-|**200,209**|**239,354**|
|Investment income|5|4,411|-|**4,411**|**1,288**|
|**Total income**||293,883|225,923|**519,806**|**382,159**|
|**Expenditure on:**||||||
|Charitable activities|6|180,583|223,717|**404,300**|**352,390**|
|**Total expenditure**||180,583|223,717|**404,300**|**352,390**|
|**Net income/(expenditure) and net**||||||
|**movements of funds for the year**||113,300|2,206|**115,506**|**29,769**|
|**Reconciliation of funds**||||||
|Total funds brought forward at||297,746|15,382|**313,128**|**283,359**|
|1 January 2020||||||
|Total funds carried forward at||||||
|**31 December 2020**||411,046|17,588_|**428,634**|**313,128**|
## **Continuing Operations**
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
## **Total Recognised Gains and Losses**
The Charity has no recognised gains or losses other than those above for the two financial years.
**The notes on pages 14 to 23 form an integral part of the financial statements**
**Charity Commission Reference – 1099847 Company Number 4759646**
**Financial Statements For The Year Ended 31December 2020 Huddart Accountants**
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**The Tree of Life Centre Wythenshawe Balance Sheet As at 31 December 2020**
||||**2020**|||2019||
|---|---|---|---|---|---|---|---|
||**Note**|**£**||**£**|£||£|
|**Fixed Assets**||||||||
|Tangible fixed assets|7|||**39,951**|||16,125|
|**Current Assets**||||||||
|Debtors|8|**7,271**|||**16,547**|||
|Cash at bank and in hand||**475,841**|||**327,577**|||
|||**483,112**|||**344,124**|||
|**Creditors: Amounts falling due within**||||||||
|**one year**|9|**94,429**|||**47,121**|||
|**Net Current Assets**||||**388,683**|||**297,003**|
|**Total assets less current liabilities**||||**428,634**|||**313,128**|
|**The funds of the Charity:**||||||||
|Unrestricted funds|11|||**411,046**|||**297,746**|
|Restricted funds|12||**17,588**|**17,588**|||**15,382**|
|Total funds|||**428,634**|**428,634**|||**313,128**|
The Directors are satisfied that the Company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the period by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.
## The Directors acknowledge their responsibilities for:
- (i) Ensuring that the Company keeps adequate accounting records which comply with section 386 of the Act, and
- (ii) Preparing financial statements which give a true and fair view of the state of affairs of the company as at t end of the financial period and of its profit or loss for the financial period in accordance with the requirements of section 393,and which otherwise comply with the requirements of the Act relating to financial statements, in so far as applicable to the company.
These financial statements have been prepared in accordance with the special provisions for small companies under part 15 of the Companies Act 2006.
**Approved by the Trustees and signed on their behalf by:**
**……………………………………………………**
**Eula Mesquita – Chairperson**
## **Date: 28/06/21**
**Charity Commission Reference – 1099847 Company Number 4759646**
**Financial Statements For The Year Ended 31December 2020 Huddart Accountants**
**The Tree of Life Centre Wythenshawe 16|P a g e Notes to the Financial Statements For the year ended 31 December 2020**
## **1. Accounting policies**
## **Basis of Accounting**
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) (effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Tangible Fixed Assets**
All fixed assets are initially recorded at cost.
## **Depreciation**
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures & fittings - 15% straight line Motor vehicles - 25% straight line Computer equipment - 33 1/3% straight line
## **Income**
Grants and donations are included in the Statement of Financial Activities (SOFA) in the period to which they relate. Grants and funding received in advance are deferred and included within creditors until the period to which they relate. 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.
Charity shop takings are recognised as they are earned.
## **Investment Income**
Investment income is recorded in the SOFA when receivable. This is normally upon notification of the interest paid or payable by the bank.
## **Expenditure**
Expenditure on the Charity’s activities is included in the accounts on an accruals basis and is stated net of any recoverable VAT. The Charity is registered for VAT.
## **Restricted Funds**
Amounts received from donors for specific purposes are recorded as restricted funds.
## **Taxation**
The Charity is a registered Charity and is exempt from taxation on its income and expenditure.
## **Pensions**
The Charity operates a pension scheme for the employees. The pension is a National Employment Savings Trust and the Charity contributes 3% of the gross salary.
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
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**The Tree of Life Centre Wythenshawe Notes to the Financial Statements For the year ended 31 December 2020**
## **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 on a transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at an amortised cost using the effective interest method.
## **Debtors**
Debtors include amounts owed to the Charity for the provision of goods and services or amounts the charity has paid in advance for the goods and services it will receive. Debtors also include amounts receivable on grant funding to which the charity is entitled.
## **Creditors**
Creditors are normally recognised at their settlement date and amount **.** Creditors includes grants received in advance of the period to which they relate.
## **Support Costs**
These are costs that assist the work of the charity but do not directly undertake charitable activities. Support costs include finance, personnel, payroll and governance costs.
## **Preparation of the Accounts on the Going Concern Basis.**
The Trustees are confident that there are no material uncertainties about the charity’s ability to continue. On this basis the financial statements have been prepared on a going concern basis.
## **Limited By Guarantee**
The Charity is a company limited by guarantee which is an alternative form of company entity to the usual one of share capital; its members being guarantors rather than shareholders. The liability of each members is limited to £1, being the amount each member undertakes to contribute to the assets of the Charity in the event of it being wound up while he or she is a member.
## **Related Party Transactions**
There were no related party transactions during the year.
**Charity Commission Reference – 1099847 Company Number 4759646**
**Financial Statements For The Year Ended 31December 2020 Huddart Accountants**
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**The Tree of Life Centre Wythenshawe Notes to the Financial Statements For the year ended 31 December 2020**
|**Unrestricted**
**Funds**
**£**
**2. Income from Donations**
Donations
12,813
12,813
**3. Income from charitable activities:**
**Grants received**
Lottery – Community Fund
-
Wythenshawe Housing Group
1,300
Manchester City Council
40,890
Defra
Procure Plus
Nordson
Cloth Workers
-
9,600
-
-
Our Manchester VSC Grant
-
Garfield Weston
-
Manchester Work and Skills
-
CHTSTCH
1,000
We Love MCR
5,660
The Charity Services Discretionary
Fund
1,000
Manchester HCC
3,000
Tesco Carrier Bag for Causes
-
St Modwins
2,500
Unitaria
2,500
GMMH
1,000
The Big Life
8,000
Forever Manchester Christmas Get
Together
Manchester Health & Care
Commission
-
-
**Total grants received**
76,450
**4**.**Other income received**
Charity shop takings
123,824
Other income
**Total other income received**
76,385
200,209
**5. Investment Income**
Corporate Guaranteed Investment
4,411
4,411
**Total Income Received**
293,883|**Restricted**
**Funds**
**£**
**2020**
**Total Funds**
**£**
2019
Total Funds
£
-
**12,813**
12,996
-
**12,813**
12,996
48,225
**48,225**
-
6,500
**7,800**
20,200
98,238
**139,128**
10,361
30,000
-
2,960
15,000
**30,000**
**9,600**
**2,960**
**15,000**
-
16,000
-
-
-
**-**
30,510
25,000
**25,000**
25,000
-
**-**
3,750
-
**1,000**
-
-
**5,660**
-
-
**1,000**
1,000
-
**3,000**
-
-
**-**
2,000
-
**2,500**
-
-
**2,500**
-
-
**1,000**
500
-
**8,000**
10,000
-
-
**-**
**-**
200
9,000
225,923
**302,373**
128,521
-
**123,824**
221,718
-
-
**76,385**
**200,209**
17,636
239,354
-
-
**4,411**
**4,411**
1,288
1,288
225,923
**519,806**
382,159|
|---|---|
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe 19|P a g e Notes to the Financial Statements For the year ended 31 December 2020**
|**Unrestricted**
**Funds**
£
**Restricted**
**Funds**
**£**
**6. Charitable Activities**
Services provided
7,832
48,186
Freight & carriage
-
-
Wages, salaries & pension
133,067
120,561
Redundancy costs
-
-
Rent, rates and water
10,000
2,425
Light and heat
3,550
9,267
Insurance
3,792
-
Telephone
-
2,719
Postage & stationery
913
-
Advertising
-
-
Motor expenses
7,403
13,080
Travelling/volunteer expenses
-
4,897
Depreciation
-
15,752
Profit/(Loss) on sale of fixed assets
-
-
Repairs & maintenance
5,405
6,830
Legal & professional
3,944
-
Bank charges
397
-
Governance costs
1400
-
Sundry expenses
2,880
-
**Total Expenditure**
180,583
223,717||**2020**
**£**
**56,018**
**-**
**253,628**
**-**
**12,425**
**12,817**
**3,792**
**2,719**
**913**
**-**
**20,483**
**4,897**
**15,752**
**-**
**12,235**
**3,944**
**397**
**1,400**
**2,880**
**404,300**|2019
£
12,177
4,021
238,795
6,470
10,933
14,176
3,635
2,314
1,964
1,590
17,299
5,794
8,162
(1,350)
9,586
6,091
3,170
3,501
4,062
352,390|
|---|---|---|---|
|||||
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe 20|P a g e Notes to the Financial Statements For the year ended 31 December 2020**
## **7. Tangible fixed assets - Equipment, furniture and fittings**
|
**Cost:**
1 January 2020
Additions
Disposals
At 31 December 2020
**Depreciation**
At 1 January 2020
Charge for the year
Depreciation on disposals
At 31 December 2020
Net book values
**At 31 December 2020**
At 31 December 2019
**8.**
**Debtors**
Trade debtors
Prepayments
VAT
**9.**
**Creditors – amounts falling due**
Accruals and sundry creditors
Other creditors
Deferred income|**Computer**
**£**
**Fixtures &**
**Fittings**
**£**
9,064
111,576
2,878
6,011
-
-
11,942
117,587
8,080
102,997
1,860
4,033
-
-
9,940
107,030
2,002
10,557
984
8,579
**within one year**
|**Motor**
**Vehicles**
**£**
17,750
30,689
-
48,439
11,188
9,860
-
21,048
27,391
6,562
**2020**
**£**
**-**
**4,755**
**2,516**
**7,271**
**2020**
**£**
**2,370**
**2,131**
**89,928**
**94,429**|**Total**
**£**
**138,390**
**39,578**
**-**
**177,968**
**122,265**
**15,753**
**-**
**138,018**
**39,950**
16,125
2019
£
383
13,859
2,305
16,547
2019
£
**2,378**
**1,847**
**42,896**
**47,121**|
|---|---|---|---|
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe 21|P a g e Notes to the Financial Statements For the year ended 31 December 2020**
## **10. Analysis of net assets between funds**
|**Unrestricted**
**funds**
**£**
Tangible fixed assets
39,950
Current assets
483,112
Less: Creditors amounts falling due within one
year
(94,429)
Net assets at 31 December 2020
428,633|**Restricted**
**funds**
**£**
-
-
-
-|**Total**
**funds**
**£**
**39,950**
**483,112**
**(94,429)**
**428,633**|
|---|---|---|
## **11. Unrestricted funds**
|**1**
Unrestricted funds are accounted for by:|**At**
**January**
**2020**
**£**
267,746
|**Movement**
**during the**
**year**
**£**
**At**
**31 December**
**2020**
**£**
143,300
**411,046**|
|---|---|---|
|**12.**
**Restricted funds**
**1**
Restricted funds are accounted for by:|**At**
**January**
**2020**
**£**
**Movement**
**during the**
**year**
**£**
**At**
**31 December**
**2020**
**£**
15,382
2,206
**17,588**|
|---|---|
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe 22|P a g e Notes to the Financial Statements For the year ended 31 December 2020**
## **13. Key Management Personnel**
The Charity is run by the senior management team who are the general manager, partnership manager, the office and finance manager and the volunteer co-ordinator. They all receive a remuneration package but not in excess of £60,000 and they receive no additional employee benefits.
## **14. Analysis of the cost of Key Management Personnel**
|Salaries and wages
Social security costs
Pension costs|**2020**
**£**
106,133
9,769
3,477
116,379|2019
£
**88,443**
**8,750**
**3,273**
**100,466**|
|---|---|---|
## **15. Analysis of staff costs including the cost of Key Management Personnel**
|Salaries and wages
**16.**
**Staff numbers**
Full time
Part-time|**2020**
**£**
252,376
**2020**
**8**
**7**
**15**|2019
£
245,266|
|---|---|---|
|||
2019
8
7
15|
**Charity Commission Reference – 1099847 Financial Statements For The Year Ended 31December 2020 Company Number 4759646 Huddart Accountants**
**The Tree of Life Centre Wythenshawe 23|P a g e Notes to the Financial Statements For the year ended 31 December 2020**
## **Funders**
**17. During the year, the following companies kindly donated funds:**
Manchester City Council Our Manchester - donated £30,508. All monies have been spent in the year.
Manchester Work and Skills donated £9,000. £3,750 brought forward from 2019. £9,750 has been spent during the year. £6,000 was carried forward into 2021.
Defra donated £30,000 in the year. All monies have been spent in the year.
Nordsen donated £5,000 in the year. £2,960 was spent in the year and £2,040 was carried forward into 2021.
Manchester City Council – Royal Oak - donated £500. £1,250 was brought forward from 2019. All monies have been spent in the year.
The Big Life donated £10,000 in the year. All monies have been spent in the year.
Manchester City Council – Food Support – donated £24,639. All monies have been spent in the year.
Cloth Workers donated £15,000. All monies have been spent in the year.
Lottery Community fund donated £96,455 of which £48,228 was spent and £48,228 was carried forward into 2021.
Manchester City Opens donated £96,640 of which £60,980 was spent and £33,660 was carried forward into 2021.
## **Monies were also donated from the following organisations during the year:**
Procure Plus Ecclesiastical WE Love MCR GMMH St Modwins Unitarian MCC Neighbourhood Fund
**Charity Commission Reference – 1099847 Company Number 4759646**
**Financial Statements For The Year Ended 31December 2020 Huddart Accountants**