2021-03-31-accounts - The East Manchester Community Association

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						Total Funds	Total Funds	Total Funds
						Year Ended
				Unrestricted	Restricted	31	March	Year Ended 31
				Funds	Funds	2021		March 2020
			Further Details				E	E
Income from:
Donations and legacies			(3)	43,077			43,077	61,307
Charitable Activities			(4)	37,071	272,029		309,100	223,605
Investment Income				490			490	1,232
Total				80,638	272,029		352,667	286,144
Expenditure on:
Raising Funds			(5)	84			84
Charitable Activities			(5)	61,377	248,805		310,182	280,238
Total				61,461	248,805		310,266	280,238
Net income/(expenditure)				19,177	23,224		42,401	5,906
Transfers between	funds		(14)	(6,770)	6,770
Net movement in	funds			12,407	29,994		42,401	5,906
Reconciliation of	funds
Total funds brought Total funds carried		forward forward	(14) (14)	128,117 140,524	42,863 72,857		170,980 213,381	165,074 170,980

				2021	2020
			Notes	f	f
Fixed assets:
Tangible assets			(10)	2,662	480
Total fixed assets				2,662	480
Current assets:
Debtors				11,089	976
Cash at Bank & in Hand				230,891	172,786
Total current assets				241,980	173,762
Liabilities:
Creditors: Amounts	falkng	due within one year	(12)	31,261	3,262
Net current assets or liabilities				210,719	170,500
Total assets less current		kabikties		213,381	170,980
Total net assets or	liabilities			213,381	170,980
The funds ofthe charity:
Restricted income funds			(14)	72,857	42,863
Unrestricted income	funds		(14)	140,524	128,117
Tots I charity funds				213,381	170,980

								Year Ended	Year Ended
								31 March	31 March
								2021	2020
								E
Net cash	used	in	operating		activities			61,249	7,132
Cash flows from			investment		activities:
Interest								490	1,232
Purchase	offixed assets							(3,634)	(720)
Net cash	provided		by investing			activities		(3,144)	512
Increase/(decrease)			in cash		and	cash equivalents	during the year	58,105	7,644
Cash and	cash	equivalents		brought forward				172,786	165,142
Cash and	cash	equivalents			carried forward			230,891	172,786

3.Donati	ons and	Legacies
			Unrestricted		Reatncted	Total Funds	Total Funds
					Year Ended	Year Ended	Year Ended
			Year Ended 31		31 March	31 March	31 March
			March	2021	2021	2021	2020
			E		E.	E	E
Donations	& Gift Aid			18,077		18,077	9,592
Choir							1,715
Anonymous			25,000 43,077			25,000 43,077	50,000 61,307
Previous	reporting	penod		59,592	1,715	61,307

4.Income from ch	ar	itabl	e	activities
					Unrestricted		Restricted	Total Funds	1'otal Funds
							Year Ended	Year Ended	Year Ended
					Year Ended 31		31 March	31 March	31 March
					March	2021	2021	2021	2020
					6			E	E
Destitution Support					20,976			20,976	14,223
Covid Harship Fund						180		180
Migrant Destitution	Fund					5,910		5,910
Service Income						6,160		6,160
Just Psychology Income							3,750	3,750
Student Placement	Fees					1,545		1,545	1,030
Restricted grants:
Big Lottery Fund (Bntish			Red Cross) (2)				19,486	19,486	106,300
Big Lottery Fund (British			Red Cross) (3)				69,715	69,715
HMRC CVJRS Grants							10,780	10,780
Community Justice	Fund						20,000	20,000
Manchester City Council			Work Club						7,000
Manchester City Counal			First 1000Days				49,000	49,000
Manchester City Council			CV	WB Fund			5,000	5,000
Our Manchester							20,000	20,000	20,000
Medical Foundation							1,000	1,000
NHS Manchester CCG									2,000
Greater Manchester		Mental		Health			490	490	4,960
NSCCT									14,800
North Manchester						2,300		2,300
Refugee Action							30,000	30,000
Soil Assomation							1,000	1,000
We Love Manchester							1,140	1,140
Restricted charitable		foundations
Lloyds TSB									24,174
Rayne Trust Covid	Hardship			Fund			1,000	1,000
Rayne Trust							4,000	4,000
The Barrow Cadbury		Trust					26,800	26,800
Tudor Trust							2,000	2,000	19,000
Duchy of Lancaster Morrison Foundation									750 2,500
Oglesby Trust						37,071	6,868 272,029	6,868 309,100	6,868 223,605
Previous reporting	p	eriod				15,253	208,352	223,605

			Asylum	Asylum
			Seeker	and	Year Ended	Year Ended
			Refugee		31 March	31 March
			Support		2021	2020
			E		E	E
Expenditure	on raising funds:
Advertising	and marketing			84	84
				84	84
Expenditure	on charitable	activities:
Employment	Costs		200,534		200,534	175,913
Training				361	361	450
Computer Costs				2,559	2,559	2,903
Activity Costs				6,425	6,425	26,630
Course Leaders				8,329	8,329	12,229
Staff Supervision				420	420	240
Volunteer Expenses				4,443	4,443	8,038
Covid-19 Harship Costs			12,264		12,264
Project Costs			18,557		18,557	13,310
Bank Charges				1	1	1
Travel Expenses				190	190	442
Destitution	Costs		27,597		27,597	5,359
Repairs and	Renewals			8,276	8,276	7,176
Minor Equipment				2,156	2,156	291
Telephone				3,701	3,701	2,579
Rent, Rates	and Water			6,750	6,750	14,327
Insurance				864	864	765
Governance	and Support Costs			2,256	2,256	6,863
Post, Pnnting &Stationery				3,047	3,047	1,856
Depreciation				1,452	1,452	866
			310,182		310,182	280,238
			310,266		310,266	280,238
Restncted	funds				248,805	206,770
Unrestricted funds					61,461	73,468
					310,266	280,238

The breakdow below:	n of support c	osts and how these were a	llocated between go	vernance an	d other support costs is sh
		General Support	Governance	Total	Basis ofapportionment
Accountancy	Fees		960	960	type ofcost
Payroll Bureau Fees		1,045		1,045	type ofcost
Trustee Expenses			105	105	type ofcost
Management	Expenses	146		146	type ofcost
		1,191	1,065	2,256

8.Analysis	ofstaff costs
		Year Ended	Year Ended
		31 March	31 March
		2021	2020
Wages and	Salaries	181,193	158,993
Redundancy
Social Security Costs		10,581	9,413
Pension Costs		8,760	7,507
		200 534	175913
Charitable	activities	200,534	175,913
Support costs		200,534	175,913

10.Tangible Fixed Assets
		Fixtures,
	Computer	Fittings	and
	Equipment	Equipment		Total
Cost		f		f
At I April 2020	3,361		2,693	6,054
Additions	3,634			3,634
At 31 March 2021	6,995		2,693	9,688
Depreciation
At I April 2020	2,881		2,693	5,574
Charge for Year	1,452			1,452
At 31March 2021	4,333		2,693	7,026
NET BOOK VALUE
At 31March 2021	2,662			2,662
At 31 March 2020	480				480
11.Analysis of debtors
		2021		2020
		E
Debtors			9,380
Prepayments			1,190		457
Other debtors			519		519
		11,089			976

Debtors snd prepsyments	Debtors snd prepsyments	Debtors snd prepsyments	related to restncted	related to restncted	related to restncted	funds f9 891(2020:fnil) snd unrestricted	funds	f1	198	(2020:f976).
12.Creditors: amounts		falling due		within one		year
							2021			2020
							f			E
Bank loans and overdrafts										353
Creditors									17	222
Short-term	compensated		absences	(holiday	pay)			5,103		1,668
Other creditors and accruals								1,052		930
Deferred	income						25,000
Taxation	and social security costs								89	89
							31,261			3,262

Analysis of movements	Analysis of movements	Analysis of movements	in unrestricted	in unrestricted	in unrestricted
						Balance at 1		Incoming		Resources		Balance	at 31
						April 2020		Resources		Expended	Transfers	March	2021
						E			E	E	E	E
General Fund							98,117		80,638	(61,461)	(6,965)	110,329
Designated Fund							30,000				195	30,195
						128,117			80,638	(61,461)	(6,770)	140,524
Previous reporting	period
						Balance at 1		Incoming		Resources		Balance at 31
						April 2019		Resources		Expended	Transfers	March	2020
						E			E	E	E	E
General Fund						102,883			76,077	(73,468)	(7,375)	98,117
Designated Fund							35,000				(5,000)	30,000
						137,883			76,077	(73,468)	(12,375)	128,117
Name of unrestricted		fund:				Description, nature			and purpose	ofthe fund
General Fund						The "free reserves" after allowing				for all designated	funds
Designated Fund						For future redundancy			costs
Analysis of movements			in	restricted	funds	Balance at 1		Incoming		Resources		Balance at 31
						April	2020	Resources		Expended	Transfers	March	2021
						E				E
Choir							559			(559)
Just Psychology	Income								3,750	(3,750)
HMRC CVJRS Grants									10,780	(10,780)
Community Justice Fund Manchester City Counal			First 1000Days						20,000 49,000	(20,000) (39,647)			9,353
Manchester City	Council		CV	WB Fund					5,000				5,000
Our Manchester									20,000	(20,105)			(105)
Medical Foundation									1,000	(1,000)
NHS Manchester	CCG						2,399			(2,399)
Greater Manchester		Mental		Health			1,580		490	(483)			1,587
NSCCT							14,800			(10,617)			4,183
Refugee Action Soil Association									30,000 1,000	(10,000) (791)			20,000 209
We Love Manchester									1,140	(1,144)	4
Lloyds TSB Rayne Trust Covid Hardship Rayne Trust The Barrow Cadbury Trust				Fund			10,888		1,000 4,000 26,800	(10,891) (7,763) (20,206)	3 6,763		4,000 6,594
Tudor Trust							7,562		2,000	(7,771)			1,791
Morrison Foundation							17			(17)
Dglesby Trust							4,043		6,868	(4,342)			6,569
Manchester City	Council		Food Poverty				173			(173)
Restricted Donation		from	PJ's				842			(842)
Big Lottery Fund Big Lottery Fund	(British (British		Red Cross) (3) Red Cross) (2)				42,863		69,715 19486 272,029	(68,208) (7,317) (248,805)	6,770		1,507 12,169 72,857

Analysis of movements	Analysis of movements	in	restricted f	unds
Previous reporting period
					Balance at 1	Incoming			Resources				Balance	at 31
					April 2019	Resources			Expended		Transfers		March	2020
					E		f.			E			E
Choir							1,715			(1,156)				559
Mace Hate Crime					10					(10)
Manchester City Council		Work Club			2		7,000			(7,002)
Our Manchester					713		20,000			(20,988)		275
Lancashire and Merseyside			Community	Foundation	5,133					(5,265)		132
NHS Manchester CCG					5,000		2,000			(4,601)				2,399
Greater Manchester	Mental		Health				4,960			(3,380)				1,580
NSCCT							14,800						14,800
Lloyds TSB					12,067		24,174			(25,353)			10,888
Tudor Trust					9,409		19,000			(20,847)				7,562
Duchy of Lancaster							750			(750)
Morrison Foundation							2,500			(6,383)		3,900		17
Oglesby Trust							6,868			(2,825)				4,043
Manchester City Council		Food Poverty			323					(150)				173
Restricted Donation	from	PJ's			842									842
Big Lottery Fund (British		Red Cross) (2)			(6,308)		106,300		(108,060)			8,068
					27,191		210,067		(206,770)			12,375	42,863
Name ofrestricted	fund:				Description, nature and purpose				of	the fund
Choir					for participants travel expenses
Just Psychology Income					for family reunion	casework
HMRC CVJRS Grants					for salaries
Community Justice Fund					for advice service	salaries
Manchester City Council		First 1000Days			for Early Years support		project
Manchester City Council		CV	WB Fund		for Covid recovery	wellbeing project
Our Manchester					for contribution to	core	costs
Medical Foundation					for hardship grants	to torture survivors
NHS Manchester CCG					for health research
Greater Manchester	Mental		Health		for support and group work for new				mothers
NSCCT					for health and mental wellbeing			support		and casework
Refugee Action					for advice service	salanes
Soil Association					for food poverty support
We Love Manchester					for telephone upgrade
Lloyds TSB					for contribution to	salaries
Rayne Trust Cowd Hardship			Fund		for core costs re Covid		response	poverty
Rayne Trust					for core costs re Covid		response	poverty
The Barrow Cadbury)rust					for Covid Wellbeing programme
Tudor Trust					for salaries
Morrison Foundation					for refurbishment
Oglesby Trust					for digital access and IT skills workshops
Manchester City Council		Food Poverty			for food poverty project
Restricted Donation	from PJ' s				for creche costs
Big Lottery Fund (British		Red Cross) (3)			for salaries and Covid response			prolect		costs
Big Lottery Fund (British		Red Cross) (2)			for salaries, travel,	training, general			running costs		and	overheads

			Unrestricted	Designated	Restricted
			funds	funds	funds	Total 2021
					E	E
Tangible	fixed assets				2,662	2,662
Cash at bank and		in hand	138,694	30,195	62,002	230,891
Other net current		assets/(kabihties)	(28,365)		8,193	(20,172)
Total			110,329	30,195	72,857	213,381
Previous	reporting	penod
			Unrestricted	Designated	Restricted
			funds	funds	funds	Total 2020
				E	f	E
Tangible	fixed assets				480	480
Cash at	bank and	in hand	100,198	30,000	42,588	172,786
Other net current		assets/(liabikties)	(2,081)		(205)	(2,286)
Total			98,117	30,000	42,863	170,980

17.Reconciliation	of net m	ovement in funds to net cash flow	from operating activities
			Year Ended	Year Ended
			31 March	31 March
			2021	2020
				E
Net movement in	funds		42,401	5,906
Add back depreciation			1,452	866
Deduct investment	income		(490)	(1,232)
Decrease/(increase)	in debtors		(10,113)	2,687
Increase/(decrease)	in creditors		27,999	(1,095)
Net cash used in operating		activities	61,249	7,132