2022-03-31-accounts - 4ct Limited

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

						Total Funds	Total Funds
						Year Ended
				Unrestricted	Restricted	31 March	Year Ended 31
				Funds	Funds	2022	March 2021
			Further Details	E
Income from:
Donations and legacies			(3)				900
Charitable Activities			(4)	462,230	478,275	940,505	992,042
Other Trading Activities			(5)	14,953		14,953	480
Investment Income
Total				477,183	478,275	955,458	993,422
Expenditure on:
Raising Funds			(6)	67,838	107,743	175,581	390,939
Charitable Activities			(6)	290,111	418,249	708,360	568,919
Other			(6)	317		317
Total				358,266	525,992	884,258	959,858
Net income/(expenditure)				118,917	(47I717)	71,200	33,564
Transfers between	funds		(15)	(31,727)	31,727
Net movement in funds				87,190	(15,990)	71,200	33,564
Reconciliation offunds
Total funds brought		forward	(15)	129,593	20,258	149,851	116,287
Total funds carried		forward	(15)	216,783	4,268	221,051	149,851

				2022	2021
			Notes	E
Fixed assets:
Tangible assets				9,816	911
Total fixed assets				9,816	911
Current assets:
Debtors			(13)	167,012	163,318
Cash at Bank & in Hand				281,644	192,571
Total current assets				448,656	355,889
Liabilities:
Creditors: Amounts	falling	due within one year	(14)	237,421	206,949
Net current assets or liabilities				211,235	148,940
Total assets less current		liabilities		221,051	149,851
Total net assets or	liabilities			221,051	149,851
The funds ofthe charity:
Restricted income funds			(15)	4,268	20,258
Unrestricted income	funds		(15)	216,783	129,593
Total charity funds				221,051	149,851

Reconciliation of	net movem	e	nt	in	funds to net c	ash flow from operating ac	tivities
							Year Ended	Year Ended
							31 March	31 March
							2022	2021
								f
Net movement in funds							71,200	33,564
Add back depreciation							4,249	1,133
Deduct investment	income
Decrease/(increase)	in debtors						(3,694)	(92,354)
Increase/(decrease)	in creditors						30,472	69,256
Net cash used in operating		activities					102,227	11,599
Cash flows from	investment		activities:
Interest
Purchase offixed assets							(13,154)
Net cash provided	by investing			activities			(13,154)
Increase/(decrease)	in cash	and		cash equivalents		during the year	89,073	11,599
Cash and cash equivalents		brought			forward		192,571	180,972
Cash and cash equivalents			carried forward				281,644	192,571

4.Income from ch	aritab	le		ac	ti	vitie	s
									Unrestricted	Restricted	Total Funds	Total Funds
										Year Ended	Year Ended	Year Ended
									Year Ended 31	31 March	31 March	31 March
									March 2022	2022	2022	2021
										f	E	E
Fee Income									53,440		53,440	9,224
Activity Charges												7,074
Room Hire									182,356		182,356	101,425
Salary Recharges									7,941		7,941
Other Income									50,299		50,299	29,311
Restricted and unrestricted			grants:
ESC Lottery Fund												10,000
MCC Covid-19												87,663
Manchester Youth	Zone								3,500	6,000	9,500	4,295
Manchester Youth	Zone	-	Christmas				North			1,600	1,600
Manchester Youth	Zone	-	Easter North							4,474	4,474
Manchester Youth	Zone	-	Summer				North			12,800	12,800
Manchester Youth	Zone	-	Young Manchester							2,000	2,000	3,500
Manchester Youth	Zone	-	North			Broadhurst						6,000
St Brigid's Primary	School											1,000
MCC - HAF Easter										12,370	12,370	158,598
Mindi Leonard - North Broadhurst												2,000
Miscellaneous Grants									1,500		1,500
MCC - Our Manchester		MIF								17,000	17,000	56,068
We Love Manchester Covid				19								1,500
We Love Manchester Play Grant												1,250
Good Things Foundation												5,000
Manchester Active										15,000	15,000
Manchester Active	—February				Half-Term					6,614	6,614
Manchester Active	- Christmas									30,195	30,195
Manchester Active	- Christmas					SEND				12,000	12,000
HMRC CVJRS										3,683	3,683	74,256
Boys and Girls Club										9,448	9,448
GM NHS MHS Buzz Health				&	Wellbeing				250	500	750
GM NHS MHS Manchester Wellbeing								Fund		1,070	1,070
City in the Community									2,500		2,500
Our Manchester									74,944		74,944
National Lottery												67,730
Young Manchester									80,500	11,250	91,750	73,000
Young Manchester	- KCYPS									14,747	14,747	2,990
Young Manchester	- 1000Days					East				37,500	37,500
Young Manchester	- MCR Active									15,000	15,000
N-Gage - Ladybarn	Youth									4,500	4,500	18,000
NHS Manchester CCG VCSE					Capacity			Building		6,250	6,250
MCC - KCYPS										29,497	29,497
Clothworkers Foundation												1,475
GMMH										570	570	1,750
GMMH Manchester	Wellbeing				Fund					1,405	1,405
GMMH Third Party										600	600
GMMH Generation	Project									250	250
GMMH Covid-19												450
Groundwork												500
One Manchester Holiday			Hunger									2,000
Street Games UK												2,500
Short Breaks - Konnect										18,470	18,470	9,860
Short Breaks - Saturday		Clubs								75,783	75,783	41,964
Sub-total c/fwd									457,230	350,576	807,806	780,383

4.Income from charitab	le a	ctivities
			Unrestricted		Restricted	Total Funds	Total Funds
					Year Ended	Year Ended	Year Ended
			Year Ended 31		31 March	31 March	31 March
			March	2022	2022	2022	2021
			E		E	E	f
Sub-total b/fwd			457,230		350,576	807,806	780,383
Short Breaks - Sensory							7,700
Short Breaks - Summer	Packs						66,827
Short Breaks - SEND					4,200	4,200	70,912
Short Breaks - Summer	Playscheme				12,014	12,014	12,322
Short Breaks —Summer	SEND				1,639	1,639
CHAC - TNLCF							6,986
Parent Carers Forum							6,802
Manchester Youth Zone	- Broadhurst						2,000
MCC - 1000Days					9,945	9,945
MCC - EMYPP					12,500	12,500
MCC - Broadhurst 1000	Days				25,000	25,000	15,055
MCC - Ladybarn							10,000
MCC - Active Ageing							1,875
MCC - Holiday Playschemes		East Buzz			9,480	9,480
MCC - Holiday Playschemes		North Buzz			6,320	6,320
MCC - Stirling					1,700	1,700
MCC - Winter Grant					7,430	7,430
MCC - Covid 19				5,000		5,000
MCC - Malandra Jacks					2,690	2,690
MCC Work Club							10,000
MCC Get Ready for Work					9,000	9,000
Third Party Grants					25,781	25,781	1,180
			462,230		478,275	940,505	992,042

Previous reporting	period
					Unrestricted		Restricted	Total Funds
							Year Ended	Year Ended
					Year Ended 31		31 March	31 March
					March	2021	2021	2021
					E			F
Fee Income						9,224		9,224
Activity Charges						7,074		7,074
Room Hire					101,425			101,425
Other Income					29,311			29,311
Restricted and unrestricted			grants:
ESC Lottery Fund						10,000		10,000
MCC Covid-19					87,663			87,663
Manchester Youth	Zone	- Cheetham		KCYPS			4,295	4,295
Manchester Youth	Zone	-	Young Manchester			3,500		3,500
Manchester Youth	Zone	-	North Broadhurst				6,000	6,000
St Brigid's Primary	School						1,000	1,000
MCC - HAF Easter							158,598	158,598
Mindi Leonard - North Broadhurst							2,000	2,000
MCC - Our Manchester		MIF			56,068			56,068
We Love Manchester Covid 19							1,500	1,500
We Love Manchester Play Grant							1,250	1,250
Good Things Foundation							5,000	5,000
HMRC CVJRS							74,256	74,256
National Lottery							67,730	67,730
Young Manchester					73,000			73,000
Young Manchester	- KCYPS						2,990	2,990
N-Gage - Ladybarn	Youth						18,000	18,000
Clothworkers Foundation							1,475	1,475
GMMH							1,750	1,750
GMMH Covid-19							450	450
Groundwork							500	500
One Manchester Holiday			Hunger				2,000	2,000
Street Games UK							2,500	2,500
Short Breaks - Konnect							9,860	9,860
Short Breaks - Saturday		Clubs					41,964	41,964
Short Breaks —Sensory							7,700	7,700
Short Breaks - Summer		Packs					66,827	66,827
Short Breaks - SEND							70,912	70,912
Short Breaks - Summer		Playscheme					12,322	12,322
CHAC - TNLCF							6,986	6,986
Parent Carers Forum							6,802	6,802
Manchester Youth	Zone	-	Broadhurst				2,000	2,000
MCC - Broadhurst	1000	Days					15,055	15,055
MCC —Ladybarn							10,000	10,000
MCC - Active Ageing							1,875	1,875
MCC Work Club							10,000	10,000
Third Party Grants							1,180	1,180
					377,265		614,777	992,042

					Unrestricted	Unrestricted	Restricted	Total Funds	Total Funds
							Year Ended	Year Ended	Year Ended
					Year Ended 31		31 March	31 March	31 March
					March	2022	2022	2022	2021
					E			E	E
Payroll Fees						1,927		1,927	1,359
Consultancy						11,400		11,400
Car Parking	(refunded)								(1,463)
DBSFees						1,626		1,626	584
						14,953		14I953	480
Previous reporting			period
					Unrestricted		Restricted	Total Funds
							Year Ended	Year Ended
					Year Ended 31		31 March	31 March
					March	2021	2021	2021
					E		f	F
Payroll Fees						1,359		1,359
Car Parking	(refunded)					(1,463)		(1,463)
DBSFees						584		584
						480		480
6.Expenditure
							Community	Year Ended	Year Ended
							Based	31 March	31 March
							Services	2022	2021
							F		E
Expenditure	on raising funds:
Activities							174,632	174,632	388,912
DBSCosts							949	949	652
Advertising	and marketing								1,375
							175,581	175,581	390,939
Expenditure		on charitable		activities:
Employment	Costs						399,226	399,226	395,994
Employment	Costs		- Ladybarn				46,827	46,827
External Staff		Costs					6,842	6,842	3,187
Training							825	825	328
Security							6,523	6,523	9,077
Bank Charges							236	236	45
Travel Expenses							197	197	662
Bad Debts							20,844	20,844	7,145
Third Party	Expenditure						30,067	30,067	9,699
Rates and Water							28,812	28,812	14,684
Heat and Light							58,050	58,050	45,698
Subscriptions							1,311	1,311	1,856
IT Maintenance							5,904	5,904	4,450
Cleaning							13,353	13,353	10,680
Telephone							27,256	27,256	11,809
Repairs and	Maintenance						31,262	31,262	21,492
Insurance							6,503	6,503	6,429
Governance	Costs						8,380	8,380	13,581
Post, Printing		&Stationery					11,693	11,693	10,970
Depreciation							4,249	4,249	1,133
							708,360	708,360	568,919
Other expenditure:
Miscellaneous							317	317
							317	317
							884,258	884,258	959,858

Restricted	Funds
Unrestricted	Funds

Year Ended	Year Ended
31 March	31 March
2022	2021
f	f
525,992	650,567
358,266	309,291
884,258	959,858

8.Allocation of	8.Allocation of	go	vernance and support costs
The breakdown		of	support costs and how these were	allocated	between	governance and	other support costs is shown
below:
			General Support	Governance		Total 2022	Basis ofapportionment
Payroll Fees			4,580			4,580	type ofexpense
Accountancy	Fees				2,160	2,160	type ofexpense
Staff DBSCosts			1,640			1,640	type of expense
			6,220		2,160	8,380
Previous reporting			period
			General Support	Governance		Total 2021	Basis ofapportionment
Payroll Fees			6,474			6,474	type ofexpense
Accountancy	Fees		683		2,160	2,843	type ofexpense
Professional	Fees		4,150			4,150	type of expense
Staff DBSCosts			114			114	type ofexpense
			11,421		2,160	13,581

Year Ended	Year Ended
31 March	31 March
2022	2021
f	f
378,405	374,244
18,773	19,282
2,048	2,468
399,226	395,994
399,226	395,994
399,226	395,994

11.Tangible Fixed Assets
		Fixtures and
	Computers	Fittings	Total
Cost	E	E	E
At 1 April 2021	35,316	52,810	88,126
Additions	579	12,575	13,154
Eliminated on Disposals
At 31 March 2022	35,895	65,385	101,280
Depreciation
At 1 April 2021	35,315	51,900	87,215
Charge for Year	193	4,056	4,249
Eliminated on Disposals
At 31March 2022	35,508	55,956	91,464
NET BOOK VALUE
At 31March 2022	387	9,429	9,816
At 31March 2020		910	911
12.Analysis ofdebtors
		2022	2021
		E	E
Debtors		133,378	154,865
Prepayments		33,634	8,453
		167,012	163,318

							2022	2021
							E	E
Creditors							87,161	170,817
Short-term compensated absences				(holiday pay)			4,267	6,084
Other creditors and accruals							12,046	4,217
Deferred	income						133,947	25,831
							237,421	206,949
14.Deferred income
Deferred	income	comprises	rental	income and grants received		in advance.
Balance	as at 1	April 2021					25,831
Amount	released	to income	earned	from charitable	activities		(25,831)
Amount	deferred	in year					133,947
Balance	at 31 March 2022						133,947

Analysis	of movements	of movements
			Balance at I	Incoming	Resources		Balance at 31
			April 2021	Resources	Expended	Transfers	March 2022
			E	f	f	f	f
General	Fund		129,593	477,183	(358,266)	(31,727)	216,783
			129,593	477,183	(358,266)	(31,727)	216,783
Previous	reporting	period
			Balance at 1	Incoming	Resources		Balance at 31
			April 2020	Resources	Expended	Transfers	March 2021
			E		f		f
General	Fund		108,596	378,645	(309,291)	(48,357)	129,593
			108,596	378,645	(309,291)	(48,357)	129,593

Analysis of movements	Analysis of movements		in restricted	in restricted	in restricted	funds
							Balance at	1	Incoming	Resources		Balance at 31
							April 2021		Resources	Expended	Transfers	INarch 2022
							E		E	E
Manchester Youth	Zone						1,478		6,000	(9,478)	2,000
Manchester Youth	Zone	-	Christmas		North				1,600	(1,600)
Manchester Youth	Zone	-	Easter North						4,474	(4,474)
Manchester Youth	Zone	-	Summer		North				12,800	(12,800)
Manchester Youth	Zone	-	Young Manchester						2,000	(2,000)
Manchester Youth	Zone	-	North Broadhurst				7,025			(7,025)
MCC - HAF Easter									12,370	(13,296)	926
Manchester Active									15,000	(15,000)
Manchester Active	- February			Half-Term					6,614	(6,614)
Manchester Active	- Christmas								30,195	(30,195)
Manchester Active	- Christmas			SEND					12,000	(17,700)	5,700
HMRC CVJRS									3,683	(3,683)
Boys and Girls Club									9,448	(11,597)	2,149
GM NHS MHS Buzz Health &Wellbeing									500	(500)
GM NHS MHS Manchester			Wellbeing			Fund			1,070	(1,420)	350
MCC - Our Manchester		MIF							17,000	(17,000)
National Lottery										(6)
Young Manchester									11,250	(17,250)	6,000
Young Manchester	- KCYPS								14,747	(14,747)
Young Manchester	-1000Days East								37,500	(37,500)
Young Manchester	- MCR		Active						15,000	(15,000)
N-Gage - Ladybarn	Youth						11,884		4,500	(16,384)
Young Manchester	Adventure			Fund			4,426			(4,426)
NHS Manchester CCG VCSE				Capacity		Building			6,250	(6,250)
MCC - KCYPS									29,497	(29,497)
GMMH									570	(570)
GMMH Manchester	Wellbeing			Fund					1,405			1,405
GMMH Third Party									600	(170)	850	1,280
GMMH Generation	Project								250	(583)		(333)
Short Breaks - Saturday		Clubs					(2,008)		75,783	(73,775)
Short Breaks - SEND							(1,718)		4,200	(2,482)
Short Breaks - Summer		Playscheme					(132)		12,014	(11,882)
Short Breaks - Summer		SEND							1,639	(1,639)
Manchester Youth	Zone	-	Broadhurst				3,258			(3,258)
MCC - 1000Days									9,945	(9,945)
MCC - EMYPP									12,500	(12,500)
MCC —Broadhurst	1000	Days					(3,986)		25,000	(21,014)
MCC - Holiday Playschemes East Buzz									9,480	(9,480)
MCC - Holiday Playschemes North					Buzz				6,320	(6,320)
MCC - Stirling									1,700	(9,200)	7,500
MCC - Winter Grant									7,430	(7,430)
MCC - Malandra Jacks									2,690	(6,190)	3,500
MCC Get Ready for Work									9,000	(9,000)
Third Party Grants									25,781	(24,935)	1,070	1,916
Short Breaks - Konnect								25	18,470	(20,177)	1,682
							20,258		478,275	(525,992)	31,727	4,268

Previous reporting period
					Balance at 1	Incoming	Resources		Balance at 31
					April 2020	Resources	Expended	Transfers	March 2021
						E	E
Manchester Youth Zone	-	Cheetham		KCYPS		4,295	(2,817)		1,478
Manchester Youth Zone	-	North Broadhurst				6,000	(975)	2,000	7,025
St Brigid's Primary School						1,000	(1,000)
MCC - HAF Easter						158,598	(158,598)
Mindi Leonard - North Broadhurst						2,000	(2,000)
Jigsaw Homes					2,752		(2,752)
We Love Manchester Covid 19					500	1,500	(2,000)
We Love Manchester Play Grant						1,250	(1,250)
Good Things Foundation						5,000	(5,000)
HMRC CVJRS						74,256	(74,256)
National Lottery						67,730	(67,724)
Young Manchester - KCYPS						2,990	(2,990)
N-Gage - Ladybarn Youth						18,000	(6,116)		11,884
Manchester City Council	AFM		Newsletter		(1,970)			1,970
Young Manchester Adventure			Fund		4,426				4,426
Clothworkers Foundation						1,475	(1,479)
GMMH					180	1,750	(1,930)
GMMH Covid-19						450	(450)
Groundwork						500	(500)
One Manchester Holiday		Hunger				2,000	(2,000)
Street Games UK						2,500	(2,500)
Short Breaks - Saturday	Clubs					41,964	(43,972)		(2,008)
Short Breaks - Sensory						7,700	(7,700)
Short Breaks - Summer Packs						66,827	(66,827)
Short Breaks - SEND						70,912	(72,630)		(1,718)
Short Breaks - Summer Playscheme						12,322	(12,454)		(132)
CHAC - TNLCF						6,986	(7,123)	137
Parent Carers Forum						6,802	(6,802)
Manchester Youth Zone	-	Broadhurst				2,000	(3,262)	4,520	3,258
MCC - Broadhurst 1000Days						15,055	(19,041)		(3,986)
MCC - Ladybarn						10,000	(38,047)	28,04?
MCC - Active Ageing						1,875	(1,875)
MCC Work Club						10,000	(21,635)	11,635
Third Party Grants					1,803	1,180	(2,983)
Short Breaks - Konnect						9,860	(9,879)	44
					7,691	614,777	(650,567)	48,357	20,258

16.Anal	ysis of n	et assets between funds
			Unrestricted	Designated	Restricted
			funds	funds	funds	Total 2022
			f
Tangible	fixed assets		2,452		7,364	9,816
Cash at	bank and	in hand	270,741		10,903	281,644
Other net current		assets/(liabilities)	(56,410)		(13,999)	(70,409)
Total			216,783		4,268	221,051
Previous	reporting	period
			Unrestricted	Designated	Restricted
			funds	funds	funds	Total 2021
			E	E
Tangible	fixed assets		911			911
Cash at bank and		in hand	128,334		64,237	192,571
Other net current		assets/(liabilities)	348		(43,979)	(43',631)
Total			129,593		20,258	149,851

			Equipment	Equipment
			Leases	Leases
			2022	2021
			E	E
Payable	within one year		5,141	2,489
Payable	between	2 and five years	13,497	5,600