OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

marah

Directors’ Report and Financial Statements

Year Ending 31 March 2022

Serving the disadvantaged of Stroud and the Five Valleys

Marah Trust

(a company limited by guarantee)

marah

TRUSTEES
COMPANY SECRETARY
REGISTERED OFFICE
GENERAL OFFICE
INDEPENDENT EXAMINER
BANKERS
WEBSITE		 Jacqueline Mae Natt
Chair
Tina Cutler
Secretary
James Coubrough
Treasurer
Keith Rudman
David Elliott Drew
Tina Cutler
Open House
Painswick Inn
Gloucester Street
Stroud
GL5 1QG
Open House
Painswick Inn
Gloucester Street
Stroud
GL5 1QG
Hazlewoods LLP
Accountants
Windsor House
Bayshill Road
Cheltenham
Glos
GL50 3AT
Lloyds TSB Bank Plc
13 Rowcroft
Stroud
GL5 3BD
www.marah.org.uk

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

2

marah

Contents

Page
Chair’s Report 4
Treasurer’s Report 5
Purpose and Mission 7
How our Activities Deliver Public Benefit 8
Who Uses and Benefits from our Services 8
The Drop-In 9
Emergency Food Packs 10
Hardship Payments 10
Advocacy and Guest Support 11
Partnerships 12
Support from the Local Community and
Business 13
Fundraising 13
Our People 14
Commitments for 2021 – 2022 14
Independent Examiner’s report 17
Statement of Financial activities 18
Balance Sheet 19
Notes to the Financial Statements 21
Appendix 1

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

3

marah

Chair’s Report

March 2021 – March 2022 was another disturbing year while the country emerged from the January lockdown and started to try to get back to our normal life patterns again. We were all affected in different ways and Marah was no exception.

We continued to serve our meals as takeaways for several months. The numbers of meals given out continued to rise and the need for another day to open became apparent.

In August we were given a grant for 3 months to open an extra day. We are extremely grateful to the Julia and Hans Rausing Trust for their generosity. We opened our doors on Friday for the first time in August and very soon this day was as busy as the others. We were delighted to take on one of our volunteers as the cook for this session.

Also in August, the Saturday team moved to St Albans church hall as Stroud Baptist church was no longer available.

In October, we made the decision to reopen for sit down meals again. The response was slow and many of our guests were wary of eating together. Then Covid intervened again and just before Christmas we were forced to return to take aways as the infection rate rose.

Sadly, our Christmas meal of 2021 was, once again, served as a takeaway. We are grateful to our many supporters. Nuview once again, gave us the cost of the Christmas meal and the Julia & Hans Rausing Trust gave us a donation which enabled us to give out a food bag as a Christmas gift to our guests. The bag contained several food items and included a few Christmas treats which were gratefully received. Our thanks to all our supporters.

In February, we reopened for sit down meals indoors. Gradually our guests started to return to eat their meal with us and the Marah community spirit returned! The numbers of meals served are now more than they were pre Covid.

At Christmas, Andrew Gillett, who has helped Michael with administration in the office for several years left for a new career. We wish him well.

In March the MBE which had been presented to Marjorie Phelps (one of our founders) in recognition of her work with Marah was given to us by her nephew, Christopher. As Marjorie had no children, Chris felt that Marah was the best place for the MBE. It is now in our safe keeping.

Looking to the future we are hoping to keep the extra day as a permanent fixture, and we hope that 2022 - 2023 will be a brighter and more optimistic year.

The trustees would like to thank Michael, Janet, Mandy and every volunteer for helping to keep Marah running throughout this difficult time.

Jacqueline Natt Chair of Trustees

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

4

marah

Treasurer’s Report

Summary

Additional grants were secured which allowed us to provide our services on one more day, Friday. These additional costs, budgeted at approximately £14,000 per year, contributed to the reduction of the surplus at year end 31, March 2022, down to £9,069 from the previous year of £29,266. Thankfully we are sustained by our regular donors and several grants, some of which were restricted to the Drop-in itself. There were no related party transactions.

Income

The majority of our income sources are now approximately equally divided between grants and donations from individuals.

Raising and maintaining a steady income stream is a challenge for a small charity like Marah and the reserves policy considers the need to make clear responsible decisions that safeguard the rights of our staff, as well as doing the best for our guests.

Over the past financial year, we have applied for grants from charitable trust funds with great success which has contributed to almost 52% of our income. This strategy continues but as with many small charities the income from grant applications is uncertain and inconsistent.

Although our strategy is to promote the charity locally to sign up monthly givers, this still proves difficult especially in the current economic climate. The number of regular donations has dropped slightly from 120 to 99 which includes those giving regularly online. In November 2021, sadly the website www.virginmoneygiving.com closed down. 26 donors were giving via www.virginmoneygiving.com but only 11 transferred to the online giving websites CAF and Localgiving.org with which Marah registered. Our regular income is about £1,400 per month which includes Gift Aid of about £200 which still leaves a regular shortfall of about £3,500 per month. Due to critical one-off donations by individuals and grants, this anticipated shortfall has been covered this year but as these cannot be relied on year on year our policy is to keep up the level of reserves as demand increases.

Expenditure

During Covid-19 Marah provided take-away meals and this only slightly reduced when we reverted to providing meals in-house. Hence, the extra cost of take-away boxes continues. In August, due to Stroud Baptist Church offering its hall for a sale, the venue for Saturdays was moved to St Albans church hall. with a slight reduction in cost. Fortunately, the extra cost of opening on Fridays was met with a donation from Julia & Hans Rausing trust for the first 3 months. This extra cost is regularly reviewed and so far we have been able to maintain opening on Fridays.

Future Fundraising

We would like to achieve 200 regular donors by the end of 2023. Unfortunately, due to Covid-19 restrictions, the usual income from local community groups, events, street collections and talks by our trustees has not happened. We have spent time on raising Marah’s profile via links with a local newspaper and with improvements to our website.

Local churches and individual donors continue to support Marah with one-off gifts.

At the end of the financial year in March 2020, Marah responded to the impact of Covid-19 on its operation. The finances were reviewed, and some extra funding was achieved. These covered the extra costs of the ongoing protection measures that had to be introduced and enabled Marah to continue its operation. During 2021-22, these protection measures have reduced but the policies of strict hygiene are maintained.

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

5

marah

Reserves Policy

In consideration of our responsibilities as a Registered Charity and Company Limited by Guarantee, Marah aims to have a considered and purposeful policy for applying the charity’s income. This is to ensure that Marah balances the needs of present and future beneficiaries and applies the resources at its disposal as efficiently as possible within the terms of our Constitution. The principle of this policy is that we will ensure that we make sufficient provision to cover our statutory obligations and any contract commitments. This will include:

At present our reserves has a balance of £124,015 which is unrestricted of which £25,000 is reserved for statutory purposes in the event of Marah having to close. Any restricted funds received will focus on Drop-in costs and the remaining surplus will meet on-going regular shortfalls and future expansion of Marah’s operation.

In line with being financially prudent, £62,905 is held in deposit bank accounts which approximately equates to one year of expenditure.

Jim Coubrough

Treasurer

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

6

marah

Purpose and Mission

The principal object of the Trust is to express Christian faith in action by assisting those in need and the marginalised, including those suffering because of abuse of alcohol, drugs or otherwise addicted.

Our Vision

Our vision is to be a key provider of support to the most vulnerable in the Stroud District, helping them to improve their physical and mental health and wellbeing. We aim to achieve this by helping our guests access existing statutory and charitable services. Where these services are unsuitable or unavailable, Marah will aim to provide this help direct. We welcome all who come to us as our guests.

Our Mission

Our Values

‘It's a friendly welcoming place. Everyone is treated well no matter who they are. Volunteers and staff always concerned about how you are and what's happening in your life. It's good having an extra day to come and enjoy Marah. I like the socializing and friends I've made here.’ (Paul)

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

7

marah

How our Activities Deliver Public Benefit

Our main activities focus on improving the health and welfare of those who live on the margins of society, including assisting the homeless and promoting recovery from addictions, and are undertaken to further our charitable objects for public benefit.

Who Uses and Benefits from our Services?

Primarily the Trust operates in the Stroud District, seeking to assist those in need: the vulnerable and the marginalised. The street level access for the Drop-in means that the service is available to all and as many of our guests lead chaotic lives they can come in whenever we are open. There are no barriers to entry and all guests are welcomed equally. The Trustees have had due regard to the public benefit guidance published by the Charity Commission.

Marah is committed to ensuring equality of access for all to our services and that no-one is discriminated on any grounds, including gender, disability/health, ethnic origin and sexuality. It must be noted that our policy of welcoming all without any questions at the Drop-in, including those more chaotic guests, who may be under the influence of alcohol and/or drugs, presents a challenge when collecting data on the people who use our services.

A 2019 survey revealed:

----- Start of picture text -----
What do you normally do for food
when you don't visit Marah? Able to buy food and cook their own
meal
16% Don't have facilities to cook. Food
27% obtained from supermarket, agencies
or by donation.
No regular food resources in place('Go
27% without')
30%
Didn't respond to question
----- End of picture text -----

REGISTERED COMPANY NUMBER REGISTERED CHARITY NUMBER

05731514 (England and Wales)

1115471

8

marah

The Drop In

Our Drop-in offers our guests friendship, wholesome food, respect and hope with volunteers available each session to talk with guests who wish to engage. Our guests experience the sense of family and community support that is often missing from their lives. For many, it is the only place where they are welcomed warmly, without judgement. A place where if they need help to make any change in their life, they know they will receive it.

By the end of the financial year we returned to our pre-pandemic service, with meals being served inside, forming a social space for our guests. In addition, we retained the take-away service so that all guests’ needs can be accommodated. We provide a full hot meal with dessert for free on Monday and Wednesday, Saturdays are a lighter meal based around toasted sandwiches with extras such as fruit and cake. During the pandemic, we changed to a takeaway system so that guests could collect meals for themselves and others who need a meal in a safe and reliable manner.

Our great achievement this year was the extension of the service to include a Friday lunchtime offering. We recruited a new team of volunteers and with the help of one of our cooks, we invited guests to join us for lunch with a hot meal, dessert, cakes and beverages. The service has been very well received and by the end of year the numbers attending were similar to those on Monday and Wednesday.

We regularly receive donations from Tesco through the Fare Share scheme and also from our local Waitrose. They provide good quality unsold food which is used to prepare meals or passed directly to our guests.

As well as providing food and friendship at the Drop-in, our volunteers also assist with the sourcing and free provision of clothing, shoes, essential toiletries and pet food.

As lockdowns and upheaval continued, but with guests becoming more familiar with the situation we served a significantly higher number of meals in 2021 – 2022 than in previous years. A total of 15,177 meals were served in 2021- 2022, compared with 10,296 and 9,319 in the previous two years. The average number of guests attending has fallen from 45 per session pre pandemic to around 35, this has enable us to provide each guest with more meals to take away to family, friends and neighbours. Full statistics for the year can be seen in Appendix 1.

“The meals are lovely, the company is beautiful. They make you all feel welcome. They are very kind and they all work hard and they make you feel safe and welcome. Nobody can beat this place with kindness.” (Sue)

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

9

marah

Marah Emergency Food Packs

For those in most need, we provide a lifeline in the form of a selection of basic foods that will last for three days for a single person. Each pack consists of staples such as cereals, baked beans, pasta, milk and juice. Even the odd treat like a packet of biscuits. This need arises because some of our guests continue to struggle with little or no income due to having their benefits stopped or reduced by sanction for a variety of reasons. Many of our guests have mental and physical health needs and often struggle to cope in all aspects of their lives. As well as addressing hunger and the need for food, the food pack can make a big difference to their wellbeing and ability to cope with daily life.

Stroud District Foodbank provides the food packs and we monitor and record how they are issued. A total of 627 packs were given out in the past year.

“I like the welcome and respect of the volunteers who treat me as a normal citizen, the company of fellow visitors. An oasis of love.”

Marah Hardship Payments

Marah has a very limited fund to assist guests in urgent need. This includes providing bus/train tickets to attend hospital, probation, benefits and other appointments. In extreme circumstances a small oneoff top-up payment is provided to help with gas/electricity supply. Those receiving such help are referred to P3 or other advice services if not already receiving such support. The Drop-in Manager manages the hardship payments and cash is never given out. Stroud Citizens Advice Bureau have helped in the past to cover the cost of many of these payments for us via the ‘Help Through Crisis’ Project funding they have received.

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

10

marah

Advocacy and Guest Support

Marah’s Drop-in manager acts as a vital link between our guests and various agencies in the area. Our guests can access support and practical help in connecting with social services, local authorities and with our local partner agency P3, who are a national charity funded to provide advice and support in local communities.

Our Drop-in manager engages with our guests and builds relationships of trust and support. He provides advice and guidance when requested and gives them the confidence to seek out the help they may need.

This may mean liaising with GP, Hospital, Court and Probation services and assisting guests in making and attending appointments.

The Drop-in manager has strong links with P3 and will put guests in touch with P3 workers so that they can quickly pick up referrals and be made available to assist guests. P3 provide practical advice and structured support in a range of areas. This includes benefits advice and appeals, housing advice and homelessness prevention, assistance with job searches, help completing forms, referrals to supported accommodation and debt advice.

The trust that has been built up by Marah’s Drop-in manager with many of our guests over time encourages them to ask for help when needed and helps prevent many from reaching a crisis point in their lives.

A guest story: Paul

The following case example reflects how Marah’s engagement with people on the margins can positively affect their lives. The name of the client has been changed.

This homeless man was sleeping rough and had been directed to Marah by other guests who had met him in town. He had been caring for his elderly mother who was very ill, in her home. She had gone into hospital for long-term care and he was told by the landlord that he had to leave the accommodation. Marah’s Drop-in Manager connected him up with the Rough Sleepers Outreach Team. To help him engage with services, Marah bought him a basic mobile phone, as his had broken. We also helped with clothing, toiletries and a sleeping bag. He now has his own permanent home and feels settled.

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

11

marah

Partnerships

Marah is committed to effective partnership working and is proud of the relationships we have established.

FareShare is a national charity that co-ordinates the distribution of excess food from local supermarkets. Marah receives food to use and to give out to our guests from Waitrose and Tesco and this includes fresh fruit, vegetables, tinned and dry goods.

P3 Housing support : Pre-pandemic, P3 workers regularly attended our weekday Drop-in. During the pandemic Marah has worked hard to ensure that guests can access P3 advice and support service.

The Rough Sleepers Outreach Team work with street homeless people and has a strong working relationship with Marah. We work closely together to ensure street homeless people are assisted quickly – the aim being to secure appropriate support and access to accommodation. The team often attend our Drop-in. The Outreach Service is currently provided by P3 Charity.

CGL provide Drug and Alcohol Recovery services in Stroud and Marah signposts people to CGL services when appropriate and encourages those in addiction to engage with them.

ARA (Addiction Recovery Agency) role is to work with hard-to-reach guests and help them in accessing substance misuse support and engaging with those services. They regularly attend the Drop in and engage with our guests who reach out for support.

The GEM (Going the Extra Mile) Project aims to assist people into employment by providing guidance and close support. The GEM worker continues to assist guests and volunteers who want to move to employment.

Stroud District Council Housing Advice & Homelessness Prevention Team attend the Drop-in to provide advice direct to Marah guests, who often find it difficult to engage with their service.

Emmaus : We work closely with the local Emmaus shop team, who are keeping in touch with and supporting rough sleepers; providing sleeping bags, clothing and other items when needed.

Stroud District Foodbank (SDF) supply Marah’s emergency food packs and some supplies for the Drop-in including tea, coffee and tinned items.

Marah continues to have good working relationships with other local agencies and services, including Citizens Advice Bureau, the Salvation Army, 2gether Trust (local NHS mental health services) and the local Neighbourhood Police Team and Community Wardens.

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

12

marah

Support from the Local Community and Business

The local community is very supportive of the work we do and we have welcomed special support and events, which have also helped to raise Marah’s profile. The total cost of our Christmas meal was very

kindly covered by a local company Nuview Ltd. for the fifth year running. Waitrose covered additional costs related to meals provided over the Christmas holiday period. Stroud supermarkets, Waitrose and Tesco supply us weekly with food due to go out of date which is used in the kitchen and distributed to our guests.

Fundraising

We would like to thank the following grant-making bodies for their generous support received from April 2021 to end of March 2022:

Stroud Town Council

Stroud District Council - Community Resilience Grant

Stroud District Council - Homeless Prevention Grant

Thriving Communities Grant from Gloucestershire County Council

Julia and Hans Rausing Trust

Waitrose Ltd.

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

13

marah

Our People

Marah’s main resource is its people and the contribution they make. We have a group of around 40 volunteers who assist with Drop-in operations, cooking and kitchen tasks, and administration.

Volunteers gave an amazing total of 2,878 hours of their time this year (See Appendix 1).

We have a very small number of staff. Our part-time Drop-in manager is responsible for the day to day running of the Drop-in and our food is prepared by two part-time cooks.

"I can't cook. I have epilepsy. I like Marah for the social company, the nice meals and it gives me motivation".

Our trustees are:

Jackie Natt (Chair)

Jim Coubrough (Treasurer) Tina Cutler (Secretary)

David Drew

Keith Rudman

None of our activities could have been achieved without the hard work and dedication of all our volunteers. The Trustees would like to express their heart-felt appreciation to all our volunteers.

Commitments for 2022 – 2023

The priorities for the coming year for The Marah Trust are:

  1. Assessing the success of the new Friday service with a view to making it a permanent addition to the service, taking into account available resources of volunteers and funds.

  2. Ensuring adequate succession planning within the volunteers and trustees to secure Marah’s future

  3. Engaging, training and communicating with our volunteers and employees to offer rewarding and satisfying roles by providing welcoming and rewarding work and by recognising the contribution our people make to Marah’s success.

  4. Continue fundraising and developing more regular income streams and ensuring a more continuous flow of grants and regular giving.

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

14

marah

Structure, Governance and Management

Governing Document

The Trust is a company limited by guarantee, incorporated on 6 March 2006 and registered as a charity on 20 July 2006. The company was established under a Memorandum of Association which sets out its objects and powers and is governed under its Articles of Association. In the event of the company being wound up, its Members are each required to contribute an amount not exceeding £1.

Organisational Structure

The Trust’s Articles provide that its affairs shall be managed by the Trustees who are its Directors under company law and Trustees under charity law. They give their time voluntarily and receive no benefits from the Trust. Expenses reclaimed from the Trust are set out in Note 9 of the Financial Statements.

The Trustees are actively involved in determining strategy, direction, oversight and control. The Trustees meet on average monthly and further meetings may be held to deal with specific matters as the need arises.

Recruitment And Appointment Of Trustees

Under the Articles, Trustees are appointed by the Members of the Trust and serve for a three-year term. A retiring Trustee, if willing to stand and duly proposed may stand for re-appointment at the meeting at which (s)he retires. There is no limit on the number of re-appointments permissible. At the first meeting of Trustees after the AGM the Trustees appoint a Chair from their number.

Trustee Induction And Training

Marah is committed to providing suitable induction and training to Trustees. All Trustees before appointment should be made aware of the following:

Related Parties And Networking Relationships

Marah has established good working relationships with local partner agencies, including the CAB, Independence Trust (drugs and alcohol service), local police, mental health services and local authority housing department. The Trust seeks to relate to local churches and Christian agencies having complementary visions and objectives.

Risk Management

The Trustees keep under review the major risks to which the Trust is exposed and seek to keep in place the appropriate procedures and systems to minimise those risks.

A significant external risk is the uncertainty of income, both in timing and quantum. To minimise the impact of fluctuating income, the Trustees seek a level of Free Reserves in hand in accordance with the Reserves Policy stated on page 8. To help minimise the uncertainty of the level of ongoing donations, the lack of which could affect the Trust’s ability to carry on providing its range of services, ways and means continue to be explored to see how the Trust’s income generating activities can be expanded.

As regards internal risk, with the Trust being a small organisation having only three part-time employees and being almost totally dependent on volunteers, there is a threat that lack of volunteers could endanger the

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

15

marah

continuance of its operations. There is only limited action the Trust can take but it does promote its needs through all possible means, including direct approach to possible individuals.

In respect of other internal risks, the Trustees aim to minimise these through procedures for authorisation of all transactions and projects for all operational aspects of the Trust. These procedures are reviewed periodically to ensure they continue to meet the needs of the Trust.

Membership of the Trustees

The Trustees (who are also Directors of the Trust for the purposes of company law) serving during the year and up to the date of this Report are set out on page 1.

Responsibilities of the Trustees

The Trustees are responsible for preparing their report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities issued in March 2005.

Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the Trust and of the incoming resources and the application of resources, including the income and expenditure, of the Trust for the year. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Trust 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 Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Examiner

The Trustees appointed Hazlewoods Accountants to be the Independent Examiner for the purposes of these Financial Statements

This Report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

16

marah

Independent Examiners’ Report To The Trustees Of Marah Trust On The Unaudited Financial Statements

I report on the accounts of the Marah Trust for the year ended 31 March 2022, which are set out below.

Respective responsibilities of the Trustees and Examiner

The Charity’s Trustees (who are also the Directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”) and the Charities Act 2011 (“the 2011 Act”). The Trustees consider that an audit is not required for this year (under section 144 of the Charities Act 2011 (the Act) and under Part 16 of the 2006 Act) and that an independent examination is needed.

It is my responsibility to:

Independent examiners’ statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that, in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

6 September 2022

…………………………………… …………………………………… Martin Howard FCA Date HAZLEWOODS LLP Windsor House Bayshill Road Cheltenham GL50 3AT

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

17

marah

Marah Trust Statement of Financial Activities (including summary income and expenditure account) as at 31 March 2022

Income & Expenditure

Income & Expenditure
Details
Income and
Endowments from
Charitable Activities
Donations and
Legacies
Investments
Expenditure
Accounts & Book-
keeping
Client Assistance
Covid Expenses
DBS Administration
Depreciation
Drop-in
Accommodation
Drop-in
Consumables
Drop-in Equipment
Health & Safety
Information
Technology
Insurance
Legal
Membership
Office Costs
Rent
Salaries
Staff Expenses
Telephone
Volunteer Expenses
Net
Income/Expenditure
Total Funds Brought
Forward
Total Funds Carried
Forward		 As at 31 March 2022
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
0
49,869
21,840
71,709
9
9
49,878
21,840
71,718
2,272
2,272
37
37
0
135
135
195
195
5,481
1,512
6,993
3,351
16,891
20,242
242
2,328
2,570
0
229
229
532
532
13
13
96
96
345
345
2,221
2,221
21,843
4,805
26,648
48
43
91
20
20
10
10
37,070
25,579
62,649
12,808
-3,739
9,069
111,207
3,739
114,946
124,015
0
124,015		 As at 31 March 2021
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
0
64,502
12,796
77,298
18
18
64,520
12,796
77,316
2,032
2,032
76
76
1,316
551
1,867
27
27
174
174
4,648
903
5,551
4,141
7,842
11,983
14
43
57
227
227
443
30
473
431
431
13
13
224
224
2,221
2,221
22,480
22,480
77
77
131
131
6
6
38,681
9,369
48,050
25,839
3,427
29,266
85,368
312
85,680
111,207
3,739
114,946

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

18

marah

Marah Trust Statement of Financial Activities Balance Sheet as at 31 March 2022

Details
Fixed Assets
Intangible Assets
Tangible Assets
Total Fixed Assets
Current Assets
Cash at bank & in hand
Deferred Expenditure
Debtors
Total Current Assets
Creditors
Amounts falling due in
one year
Amounts falling due
after one year
Total Current
Liabilities
Net Current
Assets/(Liabilities)
Total Net Assets or
Liabilities
Funds of the Charity
Endowment Funds
Restricted Income
Funds
Unrestricted Funds
Revaluation Reserves
Fair Valuation
Reserves
Total Funds		 As at 31 March 2022
As at 31
March
2021
Unrestricted
Restricted
Endowment
Total
Total
Funds
Funds
Funds
Funds
Funds
£
£
£
£
£
0
0
782
782
697
782
0
0
782
697
122,343
122,343
114,454
0
0
1,890
1,890
579
124,233
0
0
124,233
115,033
1,000
1,000
784
0
0
1,000
0
0
1,000
784
123,233
0
0
123,233
114,249
124,015
0
0
124,015
114,946
0
0
0
0
3,739
124,015
124,015
111,207
0
0
0
0
124,015
0
0
124,015
114,946

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

19

marah

MARAH TRUST BALANCE SHEET – CONTINUED AT 31 MARCH 2022

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

20

marah

MARAH TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. GENERAL INFORMATION

The company is a private company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is: Open House Painswick Inn Gloucester Street Stroud GL5 1QG

2. ACCOUNTING POLICIES

Accounting Convention

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and with the Companies Act 2006, and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.

Going concern

Given the high level of reserves currently held by the charity, the Trustees assess that there are no material uncertainties about the charity’s ability to continue as a going concern .

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to the particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment: 20% on reducing balance.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

21

marah

2. ACCOUNTING POLICIES (Continued)

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

3. VOLUNTARY INCOME

Personal giving donations

Gift aid tax reclaimed
Membership
Donations from organisations
Grants

Corporate giving
Church giving donations
Church giving regular


4. ACTIVITIES FOR GENERATING FUNDS
Fundraising Events

5. INVESTMENT INCOME
Deposit Account Interest
6. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Foodbank
7. COSTS OF GENERATING VOLUNTARY INCOME
Rent
Insurance
Computer consumables
Office expenses
8. CHARITABLE ACTIVITIES COSTS
Charitable activities
 2022
£
25,030
2
4,503
-
3,075
37,340

-
1,761
-

71,709

2022
£
-

2022
£
9
2022
£
-
2022
£
2,221
532
229
298
3,280

2022
£
56,567
4		 2021
£
9,845
5,510
-
2,719
31,315
-
7,900
-
77,298
2021
£
-
2021
£
18
2021
£
-
2021
£
2,221
431
473
224
3,349
2021
£
2,137

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

22

marah

9. GOVERNANCE COSTS

GOVERNANCE COSTS
Accountancy and bookkeeping
Independent Examination of Accounts
Payroll Costs
Legal fees
NET INCOMING/(OUTGOING) RESOURCES
Net resources are stated after charging/(crediting):
Depreciation – owned assets		 2022
£
1,572
700
322
13
2,607
2022
£
195		 2021
£
1,432
600
345
13
2,390
2021
£
174

10. NET INCOMING/(OUTGOING) RESOURCES

11. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustee’s expenses

There were no trustees’ expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

12. STAFF COSTS

Wages and salaries

Employers pension costs
Payroll costs

 2022
£
26,020
306
322
26,648		 2021
£
21,885
250
345
22,480
The average monthly number of employees during the year was as follows: The average monthly number of employees during the year was as follows:
2022 2021
Drop in manager 1 1
Drop in cook 2 2
No employees received emoluments in excess of £60,000. - -

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

23

marah

13. TANGIBLE FIXED ASSETS

COST
At 1 April 2021
Additions
At 31 March 2022
DEPRECIATION
At 1 April 2021
Charge for year
At 31 March 2022
NET BOOK VALUE
At 31 March 2022
At 31 March 2021
14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Accrued Income
Deferred Expense
Gift Aid tax repayment
Prepayments
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
-
Pensions
Wages and salaries
Accrued expenses		 Computer
Equipment
£
4,312
280
4,592
3,615
195
3,810
782
697
2022
£
-
-
-
1,890
-
1,890
2022
£
233
-
67
-
700
1,000		 2021
£
-
-
-
579
-
579
2021
£
137
51
-
658
846

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

24

marah

16. MOVEMENTS IN FUNDS Current Year (2021 to 2022)

MOVEMENTS IN FUNDS
Current Year (2021 to 2022)
Net
At 1stApril movement in At 31stMarch
2021 funds 2022
£ £ £
Unrestricted funds
General fund 111,207
 12,808 124,015

Restricted funds:

(Carried forward from previous year, remaining amount from Gloucestershire County Council grant for Drop-in costs: £3,739

This Year:

Sylvanus Lysons Charity for Drop-in costs: £3,000 – expenditure £3,000 Julia & Hans Rausing for Drop-in costs: £8,547 – expenditure £8,547

Nuview Ltd for Christmas Meal: £353 – expenditure £353

Gloucestershire County Council for Drop-in costs: £9,940 – expenditure £13,679 using funds brought forward from previous year)

Restricted fund
3,739
TOTAL FUNDS
114,946
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
49,878
Restricted funds
Restricted fund
21,840
TOTAL FUNDS
71,718		 (3,739)
9,069
Resources
expended
£
(37,070
(25,579)
(62,649)		 -
124,015
Movement
in funds
£
12,808
(3,739)
9,069


REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

25

marah

Previous Year (2020 to 2021)

At 1stApril
2020
£
Unrestricted funds
General fund
85,368
Restricted funds
Restricted fund
312

TOTAL FUNDS
85,680
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
64,520
Restricted funds
Restricted fund
12,796
TOTAL FUNDS
77,316
17. CASH AT BANK AND IN HAND
Lloyds Treasurers’ account

Lloyd’s Debit Card accounts
Lloyds Deposit account

CCLA Deposit account

Cash

18. RELATED PARTY TRANSACTIONS		 Net
movement in
funds
£
25,839
3,427
29,266
Resources
expended
£
(38,681)
(9,369)
(48,050)
2022
£
59,339
90
48,002
14,912
-
122,343		 At 31stMarch
2021
£
111,207
3,739
114,946
Movement
in funds
£
25,839
3,427
29,266
2021
£
96,233
306
3,009
14,906
-
114,454

There were no Related Party transactions.

REGISTERED COMPANY NUMBER 05731514 (England and Wales) REGISTERED CHARITY NUMBER 1115471

26

Appendix 1: 2021 – 2022 Year End Statistics

APRIL
MAY
JUNE
JULY
AUG
SEPT
OCT
NOV
DEC
JAN
FEB
MARCH
TOTAL		 MEALS
Total
Volunteer
Hours		 Other
Volunteer
Hours		 Total
Volunteer
Hours		 Guests
Visits		 Guest
Meals
2nd		 Total
Guest
Meals		 Average
Client
visits
per
month		 Average
Meals
per
session		 Total
Emergency
Food Packs
Issued		 Total
sessions
in month
247 47 200 411 635 1046 34 87 54 12
280 44 236 458 733 1191 33 85 50 14
266 48 218 456 693 1149 35 88 51 13
277 40 237 409 667 1076 31 83 52 13
405 56 349 495 833 1328 33 89 55 15
373 43 330 533 890 1423 38 102 46 14
437 48 390 603 914 1517 34 84 57 18
414 28 386 661 882 1543 39 91 70 17
424 40 384 544 788 1332 34 83 42 16
409 48 361 433 753 1186 27 74 61 16
408 37 371 483 763 1246 30 78 42 16
480 37 443 504 636 1140 30 67 47 17
4420 516 3904 5990 9187 15177 33 84 627 181