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2020-11-30-accounts

Salford Loaves & Fishes (A company limited by guarantee)

Report and Financial Statements Year Ended 30 November 2020

Charity number 1124460 Company number 06015231

Salford Loaves & Fishes

Financial Statements For the Year Ended 30 November 2020

Contents

LEGAL AND ADMINISTRATIVE INFORMATION 3
Reference and Administrative Information 3
Directors 3
OBJECTIVES AND ACTIVITIES 4
DIRECTORS REPORT 4
INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF SALFORD &
FISHES 11
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME &
EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 NOVEMBER 2020 13
BALANCE SHEET AS AT 30 NOVEMBER 2020 14
NOTES FORMING PART OF THE FINANCIAL STATEMENTS 15
1. Accounting Policies 15
2. Donations 17
3. Incoming Resources from Activities to further the Charity’s Objects 17
4. Total Resources Expended 18
5. Net Incoming Resources for the Year 19
6. Staff Costs and Numbers 19
7. Directors Remuneration & Related Party Transactions 19
8. Taxation 20
9. Tangible Fixed Assets 20
10. Debtors 21
11. Creditors: Amounts Falling Due within One Year 21

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Legal and Administrative Information

Reference and Administrative Information

Charity Name: Salford Loaves & Fishes Charity registration number: 1124460 Company registration number: 06015231 A company limited by guarantee

Registered Office and Operational Address: 1 Paddington Close Salford Greater Manchester M6 5PL

Directors

Mr P Ashton (Chair September 2020) Mr B Benhafsi (appointed 22 June 20) Mrs E M Cursaro Mr H Jones Mr B Lea (resigned 5 April 2020) Mrs J Leader Mrs G Palmer Mr K Palmer Sister A Stewart Mrs T Tierney Councillor J Warmisham Dr E Whelan Mrs J Whelan (formerly Murphy)

Auditor

Mr I Clarke 20 Grange Drive Eccles Manchester M30 9JS

Bankers

Lloyds TSB 53 King Street Manchester M60 2ES

Solicitors

Addleshaw Goddard UK LLP 100 Barbirolli Square Manchester M2 3AB

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Objectives and Activities

The company’s objects and principal activities are; to relieve poverty and sickness and preserve and protect the good health of homeless and disadvantaged people in Salford in particular, but not exclusively, by the provision of a drop-in Centre.

These are listed below: -

Directors Report

The Directors present their report and audited financial statements for the year ended 30 November 2020.

Structure, Governance and Management Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 30 November 2006 and registered as a charity on 10 June 2008. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £10.

Recruitment and Appointment of Directors

The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association a third of the directors are required to retire in rotation each year.

Jane Whelan (formerly Murphy) has decided to retire by rotation and being eligible, has decided to offer herself for re-election

Directors are appointed on personal recommendation, the basis of the skills & experience they will add on different aspects relevant to the organisation.

Trustee Induction and Training

All Trustees are familiar with the document ‘The Essential Trustee – What You Need To Know’.

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Training & induction is provided for all new trustees and continuing development is available to all Trustees.

Risk Management

Salford Loaves and Fishes adheres to ‘Health & Safety Document – Five Steps To Risk Assessment’.

Salford Loaves & Fishes has its own Health & Safety Policy including: Fire Risk, Security, Housekeeping, maintaining a log of all equipment (testing it for safety & ensuring all staff are trained to use it), First Aid, Insurance, Accident & Training according to needs.

Reserves Policy

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately 12 months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to the organisations ongoing provision of care and support and ensure that governance costs are covered. The trustees consider that a level of 12 months is sufficient given the support of The Edward Holt Charitable Trust in the provision of the premises in which we operate the Drop-In Centre.

Organisational Structure

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small entities.

The Year in Review

The year from December 2019 has been a strange one with Covid-19 pandemic and this continued throughout the financial year. The Board are very happy that the staff kept services going at all times although these services had to be modified and refined both for the special precautions to be taken but also for the new needs that presented themselves. The Drop-In Centre was adapted to be Covid-safe and risk assessments done at various stages to ensure the safety of our staff and those using our services. While we could not provide hot cooked meals, the need to tackle food poverty in Salford was well in evidence. The centre distributed food bags from our own resources and donations and we teamed up with Salford Food Bank who also distributed from our Drop-In Centre. Support work and medical appointments continued virtually without interruption.

We had been awarded funding from the National Lottery for new projects including additional staff to enable full services 5 days a week. Covid restrictions meant that we had to put this expansion on hold, and this has resulted in a large cash holding in our account which is now allocated for 12 months later than the original start date. We are pleased to say that soon after this financial year ended we were able to continue with the employment of the additional staff, the expanded daily services and the opening of the Skills For Life Centre at 3 Paddington Close.

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Review of outcomes and our future

Outcomes that could be operationally defined objectives, showing the impact of our service on people and the community

  1. A direct effect on the reduction of rough sleeping and homelessness. (The ‘rough sleeper’ project, uses part of our premises on Fridays) We are aiming to prevent 1500 people becoming homeless each year.

  2. A measurable decrease in levels of debt

  3. An improvement in budgeting skills within the client & local community (a frequent cause of loss of accommodation)

  4. Improvements in measures of health and well-being (through access to our onsite medical services by people who often fail to access the services they need);

  5. A decrease in hospital admissions (e.g. for drug and alcohol addiction, and mental health problems)

  6. An increase in the number of people seeking and achieving employment (we are situated directly opposite the Job Centre)

  7. A reduction in isolation and loneliness in the local community

  8. A reduction in anti-social behaviour especially around the area of Salford Precinct (previously notorious for such problems)

  9. Improvement on measures of well-being, self-esteem and confidence

  10. Improvement in the restoration, or building, of relationships in a safe place.

  11. We are aiming to provide 4000 individual support sessions per year.

Skills For Life

The opening of our Skills For Life Centre is a further step in our holistic approach in the support of clients/visitors. The Skills for Life centre as of 2021 provides training in basic skills and then on to vital skills necessary for employment. Examples of elements within courses would include:

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Examples of HOW three selected ‘Skills for Life’ objectives will be achieved:

Improved self-esteem Each client will be made to feel very welcome on the
course. Those who express a low level of self-esteem or
confidence (as measured by the ‘Self-Concept Scale’, for
example) will be assessed before and after attending a
module aimed at enhancing awareness of personal value,
dignity, rights, talents achievements and potential. The
small group experience will enable practice in speaking
before others, expressing opinions, talking about items in
the news, telling jokes, suggesting any improvements to
Centre services, etc.
Clients will learn to overcome shyness, improve posture
and body language, listen better to others and put others at
ease.
Improved knowledge and
skills		 An important module, concerning the different ways of
obtaining information, will cover both traditional and modern
methods of accessing facts, and will include techniques for
improving memory, using both recognition and recall.
Clients will be encouraged to select a new skill, especially
one that can prove of value in their life, and to develop &
apply a plan for learning it. All examples of knowledge
and/or skill development will be documented in a personal
file, as part of the module, to show evidence of progress.
Lessons learned that can be applied to new situations will
be highlighted.
Developed ability to exercise
wise and relevant choices		 In the module concerned with decision-making, course
attenders will be presented with a number of challenges,
problems which may be solved in different ways (as in the
‘Creative Abilities Test’, for example). As above, it will be
the general principles underlying good decision-making that
will be taught, and opportunities to apply these to everyday
life will be illustrated and discussed.

Work Readiness course

Accompanying the ‘Skills for Life’ course modules, St. Antony’s Centre are providing a 30-hour programme of employability support (seven successive courses, over 6 weeks each). This course encompasses:

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Number of visitors (clients) benefitting from our service: Pre-Pandemic

In the months preceding the onset of the Covid-19 pandemic we experienced up to 136 visits per day by clients. Although numbers vary, we estimate that in a typical month at that time, about 667 visits would be by ‘unique individuals’.

A study of the ‘signing in’ book for three typical weeks in October 2019 (a typical ‘prepandemic’ month), when we opened for only 3 days per week, showed that there were 858 total visits , of which 500 were unique (different) individuals . They accounted for 58.3% of all visits.

During the pandemic

Despite the restrictions resulting from the Covid-19 pandemic, we are proud to report that our staff continued to provide a service throughout, albeit a modified one. For example comparing 2 periods, one from “lockdown” and then when restrictions start to be lifted

to be lifted
Nov-Dec 2020 May-June 2021
Visits in person by clients to the Centre 323 584
Contacts made by digital means, or telephone
311		 430
Hot mealsprovided: 424 1184
Food parcels distributed: 673 433

In November, for example, of those visiting for advisory support (a mean of 14 per day): 48 referrals were made to the Citizens’ Advisory Bureau;

33 referrals to Housing services;

14 referrals to Medical services; and

16 referrals to the Foodbank.

Return to normal operations

Although it is difficult to predict the number of unique individuals who will visit when ‘normal’ operations recommence, opening for five days per week with extended opening hours, we can expect over 30,000 client visits per year.

There are many reasons that cause homelessness. Our support workers identify, help and support visitors/clients that, without our help, would become homeless.

Case Studies

Refugees are welcome here!

Imran is an Afghani national who worked an interpreter in his home country. As a result of this he and his family were forced to flee persecution for asylum in the UK. We have worked closely with him since his arrival in the UK. Since that time he has had extensive support from ourselves and Salford Citizens Advice around getting to grips with life in the UK such as housing, welfare benefits issues and general access to other statutory services that are familiar to us all. He has been joined in the UK by his wife, and eventually his children. When his wife arrived in the UK they experienced considerable

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difficulties with benefits and other agencies which required protracted advocacy by Salford Citizens Advice and ourselves.

Eventually his adult children arrived in the UK just prior to the pandemic and were housed separately to their parents but close by. Due to the restrictions of lockdown, they moved into a property without delivery of the necessary settlement package and thus found themselves in an empty flat for nearly a month without furniture, bedding or white goods. During this time they were supported by us through the provision of food and (as a result of some fantastic donations) household goods whilst awaiting the lifting of restrictions and delivery of their goods, along with applications via Citizens Advice for additional household items.

The whole family are keen to start their new lives in the country and establish themselves in the community. Consequently, we have provided them with a range of support on a weekly basis since which has included accessing Spirit of Salford provision, assistance to book travel, switch utility providers, book and undertake UK practical and theory driving tests and latterly to assist in their applications for academic courses at Salford City College. They now settled, understand the practicalities of Council Tax, TV licensing, registering to vote and are off to college too!

“My own little palace”

John is 50 year old man claiming benefits and without access to a mobile or digital technology. Most of his adult life he has either lived with people in a relationship who have been the householder/tenant and therefore did not have a tenancy history, in between times he has had spells in prison. We have worked intensively with him for 3 years and he has received support for a range of issues over this time for non-housing related issues such as drug abstinence and welfare benefits. Along with a staff member from Salford Council Housing Options team we have assisted him to bid on Salford Home Search (SHS) for him for the last two years. During this time he has been sofasurfing between friends and family. Being in such a position can be daunting and quite a drudge but persistence pays off. He finally achieved the top placement on SHS but was bypassed. Social housing providers do not have to necessarily provide a reason to the Council as to why they are bypassing bidders but it was ascertained that the let was deemed ‘sensitive’ and therefore not related to him personally. As a result of the enquiry it was established that he would be offered the next available property he was eligible for. In order to facilitate this we purchased a mobile phone so that he could be contacted and once an offer was made we provided an additional character reference for his social housing provider, along with details of his support needs. He was indeed offered the next available property and is now getting to grips with being a householder, managing his money and paying the bills. As John says “It’s still hard but I’ve got my own little palace now”.

Partnership approach

Pete is a 48 year-old male who has substance misuse and linked behavioural issues resulting in periods of criminal detention. He has a number existing medical conditions which add to his vulnerability. He also has a history of homelessness and due to his poor mental health has often found it hard to sustain any temporary/emergency accommodation offers made by the City Council or other providers. Due to his being excluded from his last provision he found himself street homeless during "lockdown" and without a phone or medication. The process of getting him back into the system was quite protracted due to a number of factors including his moving about and not being contactable. To address this we provided him with a mobile phone, daily food and toiletries, clothes and a sleeping bag. This also assisted in getting him back into service

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with our partners at Achieve Recovery Services which he was keen to do. Additionally, he maintained daily contact with the centre to ensure that any change of sleep site was reported to Salford Council’s Rough Sleeper Team so that they could locate him and help him. Eventually, as a result of our partnership working with Salford Council’s Rough Sleeper Team and supported by additional information from our partners at Salford Primary Care Together Inclusion Service, he was picked up through the council’s A Bed for Every Night scheme and provided with appropriate accommodation.

Approved by the board of directors on and signed on its behalf by:

P C Ashton (Director)

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Independent auditor’s report to the members of Salford & Fishes

I have audited the financial statements of Salford Loaves & Fishes for the year ended 30th November 2020 which comprise of the Statement of Financial Activities, the balance Sheet, and the related notes. These financial statements have been prepared under the accounting policies set out therein.

This report is made solely to the charity’s members, as a body, in accordance with Section 495 of the Companies Act 2006. My audit work has been undertaken so that I might state to the charity’s members those matters I am required to state to them in an auditor’s report and for no other purposes. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s members as a body, for my audit work, for this report, or for the opinions I have formed.

Respect responsibilities of trustees and auditors

The trustees’ (who are also the directors of Salford Loaves & Fishes for the purposes of charity law) responsibilities for preparing the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom generally Accepted Accounting Practice) are set out in the Statement of Trustees’ Responsibilities.

My responsibility is to audit the financial statements in accordance with relevant legal and regulatory requirements and International Standards on Auditing (UK and Ireland).

I report to you my opinion as to whether the financial statements give a true and fair view and are properly prepared in accordance with the Companies Act 2006. I also report to you whether in my opinion the information given in the Trustees’ Report is consistent with the financial statements.

In addition, I report to you if, in my opinion, the charity has not kept proper accounting records, if I have not received all the information and explanations I require for my audit, or if information specified by law regarding trustees’ remuneration and other transactions is not disclosed.

I read the Trustees’ Report and consider the implications for my report if I become aware of any apparent misstatements within it.

Basis of audit opinion

I conducted my audit in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing Practices Board. An audit includes examination, on a test basis of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgments made by the trustees in the preparation of the financial statements, and whether the accounting policies are appropriate to the charity’s circumstances, consistently applied and adequately disclosed.

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I planned and performed my audit so as to obtain all the information and explanations which I consider necessary in order to provide me with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or other irregularity or error. In forming my opinion, I also evaluated the overall adequacy of the presentation of information in the financial statements.

Opinion

In my opinion:

Mr I Clarke Registered auditor 20 Grange Drive Eccles Manchester M30 9JS

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Salford Loaves & Fishes

Statement of Financial Activities (including Income & Expenditure Account) for the year ended 30 November 2020

Notes
Incoming resources
Incoming resources from generated
funds
Voluntary income
Donation and grants
2
Private Donations
500 Campaign
Gift Aid & Furlough Scheme
Investment income
Incoming resources from Charitable
activities
Contracted Work
3
Expenses/costs reclaimed
3
Other income
3
Total incoming resources
Resources expended
Charitable activities
4
Governance costs
4
Total resources expended
Net (outgoing) / incoming resources
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
Restricted
Funds
Total
Funds
Total
Funds
2020
2020
2020
2019
£
£
£
£
93,307
114,264
207,571
157,331
29,324
29,324
17,717
15,019
15,019
13,895
18,615
18,615
3,836
418
418
673
0
16,800
16,800
10,500
262
262
3,010
0
0
-
173,745
114,264
288,008
206,961
197,394
187,189
47,624
47,405
245,018
177,365
42,990
-27,632
99,201
126,833
142,191
99,201

The statement of financial activities includes all gains and all losses in the year. All incoming resources expended derive from continuing activities

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Salford Loaves & Fishes

Balance Sheet as at 30 November 2020

Notes
Fixed Assets
Tangible assets
9
Current Assets
Debtors due within one year
10
Cash at bank and in hand
Creditors: amounts falling due
within one year
11
Net Current Assets
Net Assets
Unrestricted funds
General funds
Restricted funds
Total Funds		 2020
£
0
237813		 £
694
141498
142192
142192
-
142192		 2019
£
9500
125593		 £
6743
92458
237813
-96315		 135093
-42635
99201
99201
-
99201

These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small entities.

Approved by the Board of directors on and signed on its behalf by:

P C Ashton (Director)

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Salford Loaves & Fishes

Notes forming part of the Financial Statements

For the Year Ended 30 November 2020

1. Accounting Policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

(a) Basis of accounting

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006 and the Statement of Recommended Practice: Accounting and Reporting by Charities issued in March 2005.

(b) Fund accounting

(c) Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

(d) Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT, which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

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Salford Loaves & Fishes

(e) Fixed assets

Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £250 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life.

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2. Donations

Brought forward 2019
Albert Gubay Charity
Broughton Catholic Charitable Trust
BUPA Foundation
Charities Aid Foundation
Edward Holt Trust
ES Parking Ltd
February Found
Forever Manchester
Groundwork UK
ISC
National Lottery
Pret Foundation Trust
Salford Community Grant
Salford Council Housing Options
Salford CVS
Society of the Holy Child Jesus
The Booth Charities
The GM Mayor's Charity Emergency Fund
Other
Private Donations
500 Campaign
Revenue c/f to following year		 Unrestricted
Restricted
2020 Total
2019 Total
33940
33940
39456
5000
5000
4000
4000
1800
1800
5000
5000
41937
41937
41885
1000
1000
5000
5000
11000
11000
2000
2000
1093
1093
73661
73661
See note
10928
1998
1998
40123
40123
25000
26000
26000
20015
20015
20000
15000
15000
21000
6500
6500
3278
360
3638
33004
29324
29324
17717
15019
15019
13895
-91135
-91135
-33940
137650
114264
251913
188944

Pret Foundation Trust funding of £7700 received December 2020

The above figures exclude gift aid / furlough receipts of £18615 and bank interest received of £418.

National Lottery funding of £73661 is carried forward to the following year and is in part further carried forward to 2022 as the whole funding period April to April was delayed by 12 months

3. Incoming Resources from Activities to further the Charity’s Objects

Rough Sleepers Project
Other income		 Funds &
Total
2020
Funds &
Total
2019
£
£
16800
10500
262
-
17062
10500

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4. Total Resources Expended

Basis of allocation
Costs directly allocated to activities
Staff costs
Direct
CAB Service & other advisory
Direct
Café supplies
Direct
Client Activities
Direct
Volunteer costs
Direct
Training
Direct
Client welfare direct support
Direct
Support costs allocated to activities
Premises
Floor area
General office expenses
Usage
Communications
Usage
Depreciation
Usage
Bank charges
Transactions
Total resources expended		 Counselling & Support
Cafe & drop In Centre
Governance
2020
Total
2019
Total
£
£
£
£
180826
160520
-
-
11440
11440
-
-
3985
5751
113
2475
-
-
609
3640
-
-
191
2489
-
-
231
874
1,846
8,614
1,846
12305
17871
15%
70%
15%
-
-
21044
17540
-
-
7077
2990
411
5,132
1,300
6842
8631
6%
75%
19%
-
-
355
372
245018
234593

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Salford Loaves & Fishes

5. Net Incoming Resources for the Year

2020 2019
£ £
This stated after charging:
Depreciation 6743 8631
Auditors remuneration - -

6. Staff Costs and Numbers

Staff costs were as follows:
Salaries and wages
Social security costs
Pension
Recruitment Costs
Total		 2020
2019
£
£
165969.79
150,369
11920.92
7,188
2935.23
1,733
1,230
180,826
160,520

No employee received emoluments of more than £60,000

The average number of employees during the year, calculated on the basis of full time equivalents, was as follows:

2020 2019
Counselling, advice and information 3 3
Cafe & drop in centre 6 6
Administration 2 2

The charity operates a stakeholder pension scheme which all of the staff have opted to take up.

No director or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.

7. Directors Remuneration & Related Party Transactions

No director received any remuneration or expenses during the year.

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8. Taxation

As a charity, Salford Loaves & Fishes is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

9. Tangible Fixed Assets

Cost
At 1 December 2019
Additions
Disposals
At 30 November 2020
Accumulated
Depreciation
At 1 December 2019
Charge for the year
Disposals
At 30 November 2019
Net book value
At 30 November 2019
At 30 November 2020		 Refurbishment
Fixture & fittings
Plant &
Machinery
Computers
Total
£
£
£
£
£
7759
9094
12348
3437
32638
-
-
-
793
793
-
-
-
-
-
7759
9094
12348
4230
33431
4656
5454
12348
3437
25895
3103
3640
99
6842
-
-
-
-
-
7759
9094
12348
3536
32737
3103
3640
0
0
6743
0
0
0
694
694

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Salford Loaves & Fishes

10. Debtors

Accounts Receivable
Prepayments		 2020
2019
£
£
0
9500
-
-
0
9500

11. Creditors: Amounts Falling Due within One Year

Taxation and social security
Deferred Income – donations received in advance
Accounts Payable
Accruals
Total		 2020
2019
£
£
2471
2550
91135
33940
2163
5517
546
628
96315
42635

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