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2022-12-31-accounts

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Charity Commission Reference - 1099847 Financial Statements for The Year Ended 31 December 2022
Company Number 4759646 Huddart Accountants
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The Tree of Life Centre Wythenshawe Financial Statements For the year ended 31 December 2022

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Contents PageNo
Trustees andDirectors Report 2-12
Independent Examiner’s Report 13
Statement ofFinancial Activities 14
Statement ofFinancial Position—Balance sheet 15
NotestotheFinancialStatements 16-23

Financial Statements for The Year Ended 31 December 2022 Huddart Accountants

Charity Commission Reference - 1099847 Company Number 4759646

The Tree of Life Centre Wythenshawe Financial Statements For the year ended 31 December 2022

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Trustees and Directors Report 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 2022.

DIRECTORS and TRUSTEES Members of the Management Committee

Nominee members

Eula Mesquita - Chair Diane Eaton - Vice Chair Heidi Wilson - Company Secretary Pete O’Brien Angela Eastwood - Treasurer Kendra Brown John McGorrigan Brian Richbell Elizabeth Jovanovic

Nominating body

St Mark’s URC Church (Dandelion Community Church) Trafford Council HMRC Manchester City Council Local Business WCHG from Sept 22 Local Business from Sept 22 Independent HR Specialist from Sept 22 WCHG HR Until Sept 22

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Sa Be
Eula Mesquita Diane Eaton
Chair Vie Chale
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Board of Trustees
Heidi Wils
eidi Wilson
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|
_——
Pete O’Brien Angela Eastwood
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Elizabeth Jovanovic Until Sept 2022

John McGorrigan Brian Richbell Kendra Brown From Sept 2022 From Sept 2022 From Sept 2022

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Senior Management Team
OliveMichelle &‘ Finance Swindells: Manager Pai if hesieawi
Financial Statements for The Year Ended 31 December 2022
Huddart Accountants
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ChiefFrancess Executive Davies-TagoeOfficer Lnarity Commission Kererence - LUYYs4-7 Company Number 4759646

The Tree of Life Centre Wythenshawe Financial Statements For the year ended 31 December 2022

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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. Each year, one third of the ordinary members retire by rotation and are eligible for re-election.

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 people 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 retire 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.

Organisation

The Constitution requires that the Management Committee must meet at least twice a year. During 2022, the Management Committee has met 5 times and the AGM was held on Thursday 20" October, with 18 attendees. To be quorum at least one third of the members must be present.

Charity Commission Reference - 1099847 Company Number 4759646

Financial Statements for The Year Ended 31 December 2022 Huddart Accountants

The Tree of Life Centre Wythenshawe Financial Statements For the year ended 31 December 2022

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Risk Management

OBJECTIVES AND ACTIVITIES

Our Mission Statement is defined as:

“To work in partnership with others to create a sustainable resource which improves the health and well-being 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

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.

Charity Commission Reference - 1099847 Company Number 4759646

Financial Statements for The Year Ended 31 December 2022 Huddart Accountants

The Tree of Life Centre Wythenshawe Financial Statements For the year ended 31 December 2022

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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

Our staff and volunteers worked tirelessly in a very challenging and high-risk environment, to ensure that our communities receive the help and support they desperately needed to ease the pressure of poverty, deprivation, social isolation, and unemployment.

Charity Commission Reference - 1099847 Company Number 4759646

Financial Statements for The Year Ended 31 December 2022 Huddart Accountants

The Tree of Life Centre Wythenshawe Financial Statements For the year ended 31 December 2022

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We are herefor your-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.

Through the furniture project:

prevent families from going into debt.

We have a range of quality, used furniture and goods at affordable prices: -

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We are also fortunate to work with several commercial partners who supply us with new end of line or ex display stock. However more than 90% of our stock is generated from the generous donations of preloved furniture from residents across Manchester.

Charity Commission Reference - 1099847 Company Number 4759646

Financial Statements for The Year Ended 31 December 2022 Huddart Accountants

The Tree of Life Centre Wythenshawe Financial Statements For the year ended 31 December 2022 7|Page

We are herefor your-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, CAHN, Be Well, Buzz & Manchester Foundation Trust, Compassion Foodbank, Restoration House, and many others.

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We organised a wide range of wellbeing activities as follows: x = %
Arts and Craft 100 sessions tle v >
Exercise Classes 94 sessions gg an
Gardening 50 sessions Ef is fe o-
Friendship Connect 53 sessions /le ty
Seaside Day Trips 5 Trips “ A “ if
Theatre Trips 3 Trips > p> dec,
Community Fundays 4 Events ci?» |) ‘%) SS
WellbeingCrisis Health Checks 2 sessions ee Re : oe Seeraso
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We also supported families by distributing: o
¥Y Household Support Funds to families hardest hit by the economic crisis re
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In addition to our regular wellbeing offer, we focused on the OPEN’s project — working with senior members of our community who did not usually engage in our wellbeing programmes.

Many of the participants were anxious about leaving their homes to socialise due to COVID concerns and anxiety. As a result, many had become significantly isolated, so it was important that we offered activities that were relevant, desired, and well organised to ensure Manchester Citizens got involved and felt safe. We supported a range of ages from early 50’s to 92 years old.

The hope is that this is the catalyst for longer term impact in combating social isolation in communities. Many participants stated that they would like to get more involved in connecting with others because of these engagements.

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Charity Commission Reference - 1099847 Financial Statements for The Year Ended 31 December 2022
Company Number 4759646 Huddart Accountants
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The Tree of Life Centre Wythenshawe Financial Statements For the year ended 31 December 2022

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Every year we work hard to minimise food poverty in our community
take pride in being able to help families in need need of our our support. Our food provision food provision provision consists of :
1. Community Café
2. Food Pantry
3. Food Bank
year, we supportedfamilies supportedfamiliesfamilies with 52,149 meals through meals through through ourfoodfoodpantry
and Community Community Café. This equates to around 30 tonnes offood. tonnes offood. offood.food.
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We take pride in being able to help families in need need of our our support. Our food provision food provision provision consists of :

  • This year, we supportedfamilies supportedfamiliesfamilies with 52,149 meals through meals through through ourfoodfoodpantry and Community Community Café. This equates to around 30 tonnes offood. tonnes offood. offood.food.

We are eternally grateful to all the individual supporters, corporate partners, and grant funders whose faithful donations made this possible.

We are also pleased to report significant increase of service users from different ethnic communities accessing our services for support, particularly our food pantry offers.

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Commission Reference - 1099847 - 1099847 1099847 Financial Statements for The Year Ended 31 December 2022
Number 4759646 4759646 Huddart Accountants
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Charity Commission Reference - 1099847 - 1099847 1099847 Company Number 4759646 4759646

The Tree of Life Centre Wythenshawe Financial Statements For the year ended 31 December 2022

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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 help people get back into employment through CV writing, job search support, individual progression plans, training, skills development, apprenticeships, and IT skills. We also offer a range of volunteering opportunities at our centre, including administration, retail, catering, warehousing, fundraising, building and grounds maintenance.

This year the number of sessions we held were as follows: -

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|||||| |---|---|---|---|---| |Job|Search|Support|193| |Volunteering|Placements|97| |Individual|Progression|Plans|81| |CV|Writing|Support|58| |Digital|Skills|Training|17| |Training/Development|and|accredited|Courses|12| |Paid Work|Experience|Training|Placements|10| |Work|readiness workshops|8| |Interview|Skills|workshops|7| |Confidence|Building workshops|4|

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We are also very pleased that we were able to work with One Manchester and Job Centre who supported 10 paid work experience training placements.

Charity Commission Reference - 1099847 Company Number 4759646

Financial Statements for The Year Ended 31 December 2022 Huddart Accountants

The Tree of Life Centre Wythenshawe Financial Statements For the year ended 31 December 2022

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Our Annual Impact 2022

BENEFICIARIES

  • An average of 40,000 direct participants (not including their families) benefit from our services.

FOOTFALL

  • An average of 400 people access our services daily.

FURNITURE REUSE PROJECT

  • 882,610kg of CO2 was saved through our furniture reuse project (Carbon footprint impact).

COMMUNITY REPAINT PROJECT

  • Over 2,200 liters of paint was diverted from landfill through our paint project.

FOOD PROJECT

  • 52,000 meals were distributed through our Café, Foodbank, Food Pantry.

PRE-EMPLOYMENT SUPPORT

  • We delivered over 400 pre-employment support sessions, which benefited an average of 1,671 participants.

VOLUNTEERING

  • 97 people were able to volunteer with us, learning valuables skills such as customer service, administration, warehouse and logistics, PAT testing etc.

WELLBEING

  • We delivered more than 300 wellbeing sessions which benefited over 6,500 participants.

Charity Commission Reference - 1099847 Company Number 4759646

Financial Statements for The Year Ended 31 December 2022 Huddart Accountants

The Tree of Life Centre Wythenshawe Financial Statements For the year ended 31 December 2022

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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 can minimise deprivation, build sustainable families, increase employability, improve health and wellbeing as well as minimise social isolation.

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Commission Reference - 1099847 Financial Statements for The Year Ended 31 December 2022
Number 4759646 4759646 Huddart Accountants
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Charity Commission Reference - 1099847 Company Number 4759646 4759646

The Tree of Life Centre Wythenshawe Trustees and Directors Report For the year ended 31 December 2022

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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:

18" May 2023

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The Tree of Life Centre Wythenshawe

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For the year ended 31 December 2022

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 2022 which are set out on pages 12 to 21.

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:

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

  • e the accounts do not accord with these records; or e 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

  • e 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 to enable a proper understanding of the accounts to be reached.

Name: Charles Eric Lucas _ICAEW of England and Wales: F.C.A

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Address:

Broadthunder Accounting Limited t’a Huddart Chartered Accountants 164 Walkden Road

Worsley Manchester M28 7DP

Date: i3| SS) 2023

Charity Commission Reference - 1099847 Company Number 4759646

Financial Statements for The Year Ended 31 December 2022 Huddart Accountants

The Tree of Life Centre Wythenshawe

14[/Page

Statement of Financial Activities

For the year ended 31 December 2022

Unrestricted Restricted 2022 2021
Funds Funds Total Funds Total Funds
Notes £ £ £ £
Income from:
Donations 2 11,160 - 11,160 3,689
Charitable activities:
Grants received 3 32,533 209,098 241,631 204,701
Othertrading activities 4 250,413 - 250,413 244,768
Investment income 5 3.402 - 3,402 6,640
Total income 297,508 209,098 506,606 459,798
Expenditure on:
Charitable activities 6 274,564 219,335 493,899 396,801
Totalexpenditure 274,564 219,335 493,899 396,801
Net income/(expenditure) and net
movements offunds for the year 22,944 (10,237) 12,707 62,997
Reconciliation offunds
Total funds brought forward at 480,496 11,135 491,631 428.634
1 January 2022
Total funds carried forward at
31December2022 503.440 898 504,338 491.631

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 31 December 2022 Huddart Accountants

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The Tree of Life Tree of Life of Life Life Centre Wythenshawe Wythenshawe
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The Tree of Life Tree of Life of Life Life Centre Wythenshawe Wythenshawe 15|Page
Balance Sheet
As at 31 December 2022 :
2022 2021
Note £ £ 2 £
Fixed Assets
Tangible fixed assets 7 18,870 32,107
Current Assets
Debtors 8 7,647 7,392
Cash at bank and in hand 507,357 532,795
§15,004 540,187
Creditors: Amounts falling due within
one year 9 29,536 80.663
Net Current Assets 485,468 459.524
Total assets less current liabilities 504,338 491,631
The funds of the Charity:
Unrestricted funds 11 503,440 480,496
Restricted funds 12 898 11,135
Total funds 204,338 491,631
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Balance Sheet

As at 31 December 2022

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 the 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 haye been prepared in accordance with the special provisions for small companics under part 15 of the Companies Act 2006.

Approved by the Trustees and signed on their behalf by:

ase

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Eula Mesquita — Chairperson

Date: 18" May 2023

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Charity Commission Reference - 1099847 Company Number 4759646

Financial Statements for The Year Ended 31 December 2022 Huddart Accountants

The Tree of Life Centre Wythenshawe

16|Page

Notes to the Financial Statements For the year ended 31 December 2022

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 eared.

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 Company Number 4759646

Financial Statements for The Year Ended 31 December 2022 Huddart Accountants

The Tree of Life Centre Wythenshawe Notes to the Financial Statements For the year ended 31 December 2022

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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 member 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 31 December 2022 Huddart Accountants

The Tree of Life Centre Wythenshawe Notes to the Financial Statements For the year ended 31 December 2022

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|Restricted|2022|2021| |Funds|Funds|Total Funds|Total|Funds| |£|£|£|£| |2.|Income|from|Donations| |Donations|11,160|-|_11.160|3,689| |11,160|-|11,160|3,689| |3.|Income|from|charitable|activities:| |Grants|received| |Lottery - Community Fund|-|-|-|48,227| |Wythenshawe Housing|Group|5,500|-|5,500|-| |Manchester|City|Council|6,333|126,982|133,315|110,592| |NHS|-|2,100|2,100|-| |Procure|Plus|4,000|-|4,000|3,000| |Nordson|-|-|-|7,000| |Household|Support|Fund|-|21,970|21,970|-| |Kick|Start|-|18,854|18,854|6,382| |Manchester|Work|and|Skills|8,000|8,000|8,000| |Manchester BME|-|500|500|-| |One|Manchester|-|25,692|25,692|-| |LIF Co|Living|5,000|-|5,000|-| |Cadent|-|-|-|1,000| |Unitarian|1,700|-|1,700|2,000| |Amazon|-|-|-|1,000| |CAHN|-|5,000|5,000|5,000| |The Big|Life|10.000|-|10,000|12,500| |Total grants|received|32,533|209,098|241,631|204.701| |4.|Other|income|received| |Charity shop takings|236,214|-|236,214|154,836| |Other income|14,199|-|14,199|89,932| |Total other income|received|250,413|-|250,413|244,768| |5.|Investment|Income| |Corporate|Guaranteed Investment|3.402|-|__3.402|6.640| |3,402|-|3,402|6,640| |Total Income|Received|297,508|209,098|506,606|459,798|

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Charity Commission Reference - 1099847 Company Number 4759646

Financial Statements for The Year Ended 31 December 2022 Huddart Accountants

The Tree of Life Centre Wythenshawe Notes to the Financial Statements

19|Page

For the year ended 31 December 2022

Unrestricted Restricted
Funds Funds 2022 2021
£ £ £ £
6. Charitable Activities
Services provided 22,800 42,470 65,270 53,870
Purchases 1,203 - 1,203 3,400
Wages, salaries& pension 173,039 130,646 303,685 248,214
Rent, rates and water 5,742 8,152 13,894 12,924
Light and heat 16,799 16,710 33,509 14,432
Insurance 3,788 - 3,788 2,959
Telephone 2,586 - 2,586 2,714
Postage& stationery 45 500 545 545
Advertising 364 820 1,184 1,697
Motor expenses 9,426 3,200 12,626 18,885
Travelling/volunteer expenses 8,263 - 8,263 3,257
Depreciation - 13,237 13,237 13,452
Repairs & maintenance 16,474 3,600 20,074 11,304
Legal& professional 3,316 - 3,316 3,300
Bank charges 4,627 - 4,627 2,381
Governance costs 1,600 - 1,600 1,570
Sundry expenses 4.492 - 4,492 1,897
TotalExpenditure 274,564 219,335 _493,899 396,801

Charity Commission Reference - 1099847 Financial Statements for The Year Ended 31 December 2022 Company Number 4759646 Huddart Accountants

The Tree of Life Centre Wythenshawe Notes to the Financial Statements

20|Page

For the year ended 31 December 2022

he Tangible fixed assets - Equipment, furniture, and fittings

Computer Fixtures& Motor
Fittings Vehicles Total
£ £ £ £
Cost:
1 January 2022 11,942 123,196 48,439 183,577
Additions - 7 e “
Disposals = = = oe
At 31 December2022 11,942 123,196 48,439 183,577
Depreciation
At January 2022 10,983 109,579 30,908
Charge for the year 959 2,420 9,858 13,237
Depreciation on disposals - - - :
At 31 December2022 11,942 111,999 40,766 164,707
Net book values
At31 December 2022 - 11,197 7,673 _18,870
At 31 December 2021 959 13,617 17,531 32.10
8. Debtors
2022 2021
£ £
Prepayments 5,378 5,035
VAT 2,269 2.357
—1,647 —1392
9. Creditors—amounts fallingdue within one year
2022 2021
£ £
Accruals and sundry creditors 10,320 2,770
Other creditors 1,895 2,421
Deferred income 17,320 75,472
—29,535 —80,663

Charity Commission Reference - 1099847 Financial Statements for The Year Ended 31 December 2022

Company Number 4759646

Huddart Accountants

The Tree of Life Centre Wythenshawe Notes to the Financial Statements For the year ended 31 December 2022

21|Page

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|||||||||| |---|---|---|---|---|---|---|---|---| |10.|Analysis|of net|assets|between|funds| |Unrestricted|Restricted|Total| |funds|funds|funds| |£|£|£| |Tangible|fixed|assets|-|18,870|18,870| |Current|assets|510,656|4,348|515,004| |Less:|Creditors|amounts|falling|due|within|one| |year|(7,216)|(22,320)|(29,536)| |Net|assets|at|31|December 2022|503,440|898|504,338| |11.|Unrestricted|funds| |At|Movement|At| |1|January|during|the|31|December| |2022|year|2022| |£|£|£| |Unrestricted|funds|are|accounted|for|by:|480,496|22,944|506,440| |12.|Restricted|funds| |At|Movement|At| |1|January|during|the|31|December| |2022|year|2022| |z|£|£| |Restricted funds|are|accounted|for|by:|11,135|(10,237)|—__ 898|

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Charity Commission Reference - 1099847 Financial Statements for The Year Ended 31 December 2022 Company Number 4759646 Huddart Accountants

The Tree of Life Centre Wythenshawe Notes to the Financial Statements For the year ended 31 December 2022

22|Page

13. Key Management Personnel

The Charity is run by the senior management team who are the Chief Executive Officer, Partnership Manager, the Office and Finance manager and the Operations Manager. They all receive a remuneration package but not more than £60,000 and they receive no additional employee benefits.

14. Analysis of the cost of Key Management Personnel

2022 2021
£ £
Salaries and wages 98,268 109,003
Social security costs 10,102 10,144
Pension costs 2,948 3,093
111,418 122,240

15. Analysis of staff costs including the cost of Key Management Personnel

202 2021
£ £
Salaries andwages 303,685 248.214
16. Staffnumbers
2022 2021
Full time 7 7
Part-time 8 8
——__15 AS

Charity Commission Reference - 1099847

Company Number 4759646

Huddart Accountants

Financial Statements for The Year Ended 31 December 2022

The Tree of Life Centre Wythenshawe Notes to the Financial Statements For the year ended 31 December 2022

23|Page

Funders

17. During the year, the following companies kindly donated funds:

One Manchester - donated £25,692. All monies have been spent in the year.

Manchester Work and Skills donated £4,000. £4,000 was brought forward from 2021. All monies have. been spent during the year.

NHS donated £2,100 in the year. All monies spent during the year.

Manchester City Council — Our Manchester donated £30,510. 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 — Neighbourhood Fund donated £6,333. All monies have been spent in the year.

Kick Start donated £18,854. Lottery Community fund — All monies were spent during the year.

Manchester City Opens donated £47,320 and £66,472 was brought forward from 2021 of which £96,472 was spent in 2022. £17,320 has been carried forward into 2023.

Household Support Fund donated £21,970. All monies were spent in the year.

CAHN donated £5,000 in 2021 which was carried forward into 2022 and has now been spent.

Monies were also donated from the following organisations during the year:

Procure Plus

WCHG

Manchester BME Unitarian LIF Co Living

Charity Commission Reference - 1099847 Company Number 4759646

Financial Statements for The Year Ended 31 December 2022 Huddart Accountants