2023-03-31-accounts - The East Manchester Community Association

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					Total Funds	Tots! Funds
					Year Ended
			Unrestricted	Resti'Icteti	31 Nlarch	Year Ended 31
			Funds	Funds	2023	March 2022
		Further Details	F.	C
Income from:
Donations and legacies		('3'I	65623		86,623	81,889
Charitable Activities		(ci	108,193	206,382	312,575	252,399
Investment Income			1,881		1,881	629
Total			173,697	206,382	380,079	334,917
Expenditure on:
Raising Funds		(5)
Charitable Activities		(5i	130,982	215,701	346,683	342,832
Total			130,982	215,701	346,683	342,832
Net income/(expenditure)				(9,319)	33,396	(7,915)
Transfers between	funds	(14)	(2'i 346)	21,346
Net movement in	funds		2'1,369	12,027	33,396	(7,915)
Reconciliation of	funds
Total funds brouoht	forward	(14)	186,195	19,271	?05,466	213,381
Total funds carried forwarrl		(14)	207,564	31,298	238,862	205,466

Reconciliation of	net move	me	nt	in	funds to net	cash flow from operating ac	tivities
							Year Ended	Year Ended
							31 INarch	31 Nlarch
							2023	2022
							E
Net movement in funds							33,396	(7,915)
Add back depreciation							1,869	1,795
Deduct investment	income						(1,881)	(629)
Decrease/(increase)	in debtors						3,490	4,330
Increase/(decrease)	in creditors						15,821	(29 73c)
Net cash used in operating		activities					52,695	(32,158)
Cash flows from	investment		activities:
Interest							1 8r1	629
Purchase offixed assets							(941)	( u 032)
Net cash provided	by investing			activities				(403)
Increase/(decrease)	in cash	and		cash equivalents		during the year	53,635	(32,561)
Cash and cash equivalents		brought			forward		198,330	230,891
Cash and cash equivalents			carried forward				251,965	198,330

4.Income from ch	a	ritable ac	tivities
					Unrastr'lated			Restricted	Total Funds	Total Funds
								Year Ended	Year Ended	Year Ended
					Year Ended		31	31 March	31 March	31 Nlarch
					March 2023			2023	2023	2022
								2		E
Destitution Support					24,213				24,213	20,059
Manchester City Council										3,000
Migrant Destitution	Fund									1,170
Service Income							So			4,144
Just Psychology Income										4,500
Student Placement	Fees				3,780				3,78II	8ego
Unrestricted grants:
AB Trust					2'J,	OCO			23,000
The Big Life					'1,500				1,500
Garfield Westcn					2",500				a2,500
NHS Federation						500			500
Refugee Action						360			360
The Leigh Trust					2,00"				2,000
Oglesby Trust					2Rono				25,000
Pat Newman Trust					1				0
Salford CVS					S,noo				S,ono
Restricted grants:
Awards for AIIIBig Lottery Fund								7,371	7,371
Caritas Diocese af	Manchester							1,011	",011
Cinderella Fv. ,r. '										681
HMRC CVJRS; ants										5,?28
Just Psyche'ag r								9,360	9,360
Mancheste sc'ive										6,348
Manchester Cit;:ouncil First1000 Days								8,333		51,000
Manchester City Cauncil CVWB Fund										6,760
Manchester Se.boment								'I 600	1,500
Manchester Worlc Club								9,000	9,000	12.200
Our Manchesta.								20,000	2o,noo	20,000
Greater Manchester		Culturally	Appropriate	Fund				8,701	8,701
Postcode Lottery Refugee Acian								23,209	23,209	'I09,729
Spirit of Manchester								1,000	1,000
Step Change The Barrow Cadbury		Trust						111,924	111,9.4	1on
The Charity Seance								1,500	1,500
Together Now Oglesby Trust					106,193			c 973 1,6no 206,382	1,a73 ' 500 312,575	252,399

						IJn	"estricted	Restricfed	Total Funds
								Year Ended	Year Endled
						Year Ended 31		31 March	31 Mwch
						March 2022		2022	2022
									6
Destitution Support							20,059		20,059
Mancheste. City	Council						3,000		3,000
Migrant Destitution		Fund					1,170		1,170
Service Income									4,144
Just Psychology	Income						4 sno		4,500
Student Placement		Fees					8,490		8 Jon
Restricted grants:
Cinderella Fund								681	681
HMRC CVJRS Grants								5,228	6,228
Manchester Atnive								6,318	6348
Manchester (:ity	Council First				1000Days			51,000	51,000
Manchester City	Council CV			WB Fund				5,750	5,750
Manchester Work		Club						12,200	12,200
Dur Mancheste								20,000	20,0nn
Refugee Action								109,729	109,729
The Barrow Cadbury			Trust					'I00	100
							41,363	211ni86	252JFJ9

5.Expenditure
	Asylum
	Ssekerand	YearEnded	Year Ended
	Refugee	31 March	31 INarch
	Support	2023	2022
		6	E
Expenditure on raising funds:
Advertising snd marketing
Expenditure on charitable activities:
Employment Costs	228,225	228?2'	199,55d
Recruitment	6,000	G,CGG	1,800
Training	1,111	1,711	981
Computer Costs	4,089	4,089	3,769
Activity Casts	39,941	39,941	37,857
Subcontracted Services	5,205	5,205	26,829
Staffing Costs	963	963
Staff Supervision	14	14	480
Volunteer Expenses	7,275	7,275	5,318
Freelance	100	100
DBSFees	90	90
Bank Charges	2		46
Travel Expenses Destitution Costs	231 27,511	231 27,6" 1	184 -0,315
Repairs and Renewals Subscriptions Minor Equipment Telephone Rent, Rates and Water Insurance	70 473 3,617 10,871 1,065	7(i 473 3,617 10,871 1,065	120 317 3,7'2 3,610 10,300 1,086
Governance and Support Costs Post, Printing 8 Stationerr Depreciation	4,655 2,606 1,869 346,683	4,655 2,606 1,869 346,683	12,335 2,423 1,795 342,832
	346,683	346,683	342,832
Restricted funds Unrestricted funds		215,70'i 130,982 346,683	26",697 8'i,135 342,832

The breakdow	n ofsupport	costs and how these were a	llocated between	governance an	d other support costs is sh
below:
		General Support	Governance	Total 2023	Basis ofapportionment
Accountancy	Fees		1,482	1,482	type ofcost
Consultancy		1,625		1,625	type ofcost
Payroll Bureau Fees		1,548		1,548	type ofcost
		3,173	1,482	4,655
		GeneralSupport	Governance	Total 2022	Basis ofapportionment
Accountancy	Fees		990	990	type of cost
Consultancy		9,300		9,300	type ofcost
Payroll Sureau Fees		1,670		1,670	tyoe of cost
Penalties		375		375	type
		11,345	990	12,335

8.Analysis	ofstaff costs
		Year Ended	Year Ended
		31 March	31 March
		2023	2022
		E	E
Wages and	Salaries	206,303	179,594
Redundancy
Social Security Costs		12,097	11,072
Pension Costs		9,825	8,888
		228,225	199,554
Charitable	actiwties	670 o5	1.Q «54
Supportcosts		228,225	199554

10.Tangible Fixed Assets
		Fixtures,
	Computer	Fittings	and
	Equ!ament	Equipment		Total
Cost	E	E		E
At 1 Apdl 2022	8,027		2,693	10,720
Additions	941			941
At 31 March 2023	8,968		2,693	11,661
Depreciation
At 1 April 2022	6,128			8,821
Charge for Year	1,869			1,869
At 31March 2023	7,997		,513	1C,690
NET BOOK VALUE
At 31March 2023	07"			9-ri,
At 31 March 2D22	:,699			",539
11.Analysis ofdebtors
				2022
				E
Debtors				19 5
Prepayments			7,124	1,265
Other debtors				519
			3,269	t9

12.Creditors: amounts fallin	g dua within one year
			2C23
			E
Creditors				9
Overspent Cash Short-term compensated absences (holiday psy) Other creditors and accruals Deferred income			4 540 1 243 1".457		375 L050
Taxation and social security	costs			89	89 '. ,522
13.Deferred Income
Deferred income comprised	grants relating to a future period.
Balance as at 1 April 2022
Amount released to income	earned from charitable	activities
Amount deferred in year Balance at 31 March 2023			1(,-loy li ':i

Analysis of movements	Analysis of movements	In	unrestricted	unrestricted	funds
						Balance at 1	Incnmino		Resources		Balance at 31
						April 2022	Resources		Expended	Transfers	March	2023
								f.			f
General Fund						156,000		173697	(13D,982)	(34,783)	163,932
Designated Fund						30,195				13,437	43,632
						186,195		173,697	(130,982)	(21,346)	207,564
Previous reporting period
						Balance at 1	Incoming		Resources		Balance	at 31
						Ap, il 2021	Resourres		Fxoended	Transfers	March	2022
						f					f
General Fund						113,390		123,881	(91,135)	(136)	156,000
Designated Fund						30,195					30,195
						143,585		123,881	(81,135j)	("316)	186,195
Name ofunrestricted	fund:					Description, nature		and purpose	of the fund
General Fund						The "free reserves" after allowing			for sll designated	funds
Designated Fund						For future redundancy		costs
Analysis of movements		In	restricted funds
						Balance at 1	Incor(Ill(g		Rase'll'css		Balance	at 31
						April 2022	Resources		Expended	Transfers	March	2023
									j.	5
Manchester Active						406			('(05)			1
Manchester City Council		First 10DD Days				11,331		e,333	jJ 5)			(552)
Manchester City Council Manchester Settlement		CV	WB Fund			448		" .j00	(273! (1,540)	40		225
Manchester Work Club								9,000	(8,987)			13
Our Manchester						17		20,000	(20,043)	26
Greater Manchester	Mental		Health			1,587			(1,""7) "
NSCCT						15			, 5)
Greater Manchester	Culturally			Apprcoriate	Fund			8,701	(6,903)			1,798
Postcode Lottery Refugee Action Soil Association						1,246 209		23,209	('l37			9,894 1,246 209
Spirit of Manchester Step Change The Barrow Cadbury The Charity Service Together Now Oglesby Trust	Trust					37		1,"DIDD 11l,924 ' 5')0 1,973 ' 500	(1'.',9(24) (1y(" 3) (47'(j)	20,833		1,000 37 14 17,613
Awards for All/Big Lottery		Fund						1' 'j71	)
Caritas Diocese ofManchester								1,!)11	(1 HI)
Just Psychology Big Lottery Fund (British		Red Cross) (3)				435		9,360	(9,650) (592)	290 157
Big Lottery Fund (British		Red Cross) (2)				3,540 19,271		208,382	(3,9 .'.I) (216,7,1)	21,346		31,298

		llnrestrlcted	Desionated	Restricted
		frinde	fund»	funds	Total 2023
		E		rg
Tangible fixed assets		748		i3	971
Cash at bank and	in hand	173,258		35,075	251,965
Other net current	assets/(liabilities)	("0,074)		(4,000)	(14,074)
Total		163,932	43,632	3'I,298	238,862
Previous reporting	period	.'...' eirictod	.'). cigr .::c	7 "='.-..
		iund.			'total 20"2
Tangible fixed assets Cash at bank and in hand Other net current assets/(liabilities) Total		'I51,728 4,032 I66000	30 "i'i 30,"9"	I ri' ii :Dr	1,699 ;98,".'30 5,23 ' 205,48u