2023-03-31-accounts

	Page
Report ofthe Trustees	1-12
Report ofthe Independent Auditors	13-15
Consolidated Statement ofFinancial Activities	16
Consolidated and Parent Company Balance Sheet	17
Consolidated Statement ofCash Flosvs	18
Notes to the Financial Statements	19-34

Registered	Compauy	Number:	07109404(England and	07109404(England and	07109404(England and	Wales)
Registered	Charity Number:		1134458
Registered	office:		97Bsrlow Moor Road
			Didsbmy
			Manchester
			M202GP
Trustees:			Reverend A Delsney
			Mr A Lee
			Mrs JEdwards
			Mrs JGbeleyi
			Mr AJSkae
			Mrs M Bucknor
			Miss JScott (appointed			25th danttaty 2023)
			Mr P Booth (appointed			sn October 2023)
Company	Secretary:		Mr A J Skae
Auditors:			Allen Mills Howard		Limited
			Chartered Accountants			and Statutory Auditors
			Lewis House
			56Manchester	Road
			Altrinchsm
			WA14 4PJ
Bankers;			NatWest Bank	PLC
			699Wilmslow	Road
			Didsbury
			Manchester
			M20 6NW
			Scottish Widows Bank
			PO Box12757
			67Morrison Street
			Edinburgh
			EH3 81J
			Aldermore
			1"Floor, Block B,Western House
			Lynch Wood
			Peterborough
			PE2 6FZ

			Uurestricted	Reshicted	Total	Total
			Funds	Funds	Funds	Funds
		Notes			2023f	2022 f.
Incotue from:
Donations			793,028	52,422	845,450	857,597
Charitable activities			11,425	53,672	65,097	7,512
Other trading activities			81&369		81,369	23,893
Invesnnent income			1&524		1,524	777
Other			584		584	8, 149
Total income			887,930	106,094	994,024	897,928
Expenditure on.'
Raising funds:
Trading and other costs			117,121		117,121	114,424
Charitable activities:
Church operating expenses			790,164	98,209	888&373	846,337
Total expenditure			907,285	98&209	1,005,494	960,761
Gains on investment	property	15	291,941		291,941
Net income/(expenditure)			272,586	7,885	280&471	(62,833)
Transfers between	funds		(4,189)	4,189
Net ntovement in funds			268397	12&074	280,471	(62,833)
RECONCILIATION	OF FUNDS
Total funds brought	fomvard		3,118&048	14315	3,132&363	3,195,196
Total funds cam4ed	fomvard		3,386,445	26,389	3,412,834	3,132,363

I Manche	ster Lhnited	ster Lhnited	e istered numb	er: 07109404
	Consolidated		Balance Sheet
	For the	ear ended 31"March 2023
			2023	2023	2022	2022
			Group	Charity	Group	Charity
	Notes
FIXEDASSETS Tangible assets Investment property	14 15	3&185,296 470,000		2,238)524 470,000	3,440,556	2,424,081
		3,655&296		2,708,524	3,440,556	2,424,081
CURRENT ASSETS
Stock Debtors Cash at bank and in hand	16		2&272 43,214 466,659	152,818 421,061	69,905 445,783	184,734 403,930
			512&145	573,879	515,688	588,664
CREDITORS Amounts falling due ivithin one year	17		56,182	28&281	84,001	44,392
NET CURRENT ASSETS			4551963	545)598	431,687	544,272
TOTAL ASSETSLESS CURRENT IJABILITIES		4&111459		3/54, 122	3,872,243	2,968,353
CREDITORS
Amounts falling due in moiv, than oue year	18		698,425		739,880
TOTAL NET ASSETS		3&412,834		3,254,122	3 132363	2,968,353
FUNDS OF THE CHARITY	20
Unrestricted funds: General Designated		3,226,046 160899		3,067,334 160,399	2,951,541 166,507	2,787,531 166,507
Restidcted funds			26,389	26,389	14,315	14,315
			3,412,834	3454,122	3,132,363	2,968,353

				2023	2023	2022	2022
			Notes	Group	Charityf	Group	Charity f.
Cash used in operating activities			24	57,442	53,697	62,087	(24,573)
Cash flows frotu investing	activities
Putchase oftangible fixed assets Sales oftaugible fixed assets				(40,959) 2,869	(40&959) 2,869	(95,773)	(13,407)
Interest from investments				1,524	1,524	777	777
Cash used in investing activities				(36,566)	(36)566)	(94,996)	(12,630)
Increase (decrease) in cash	and cash
equivalents in the year				20,876	17,131	(32,909)	(37,203)
Cash and cash equivalents	at the beginning of
the year				445,783	403)930	478,692	441,133
Total cash aud cash equivalents		at the end
ofthe year			25	466,659	421,061	445,783	403,930

Subsidiary company results
	As reported	in subsidiary
	flnanctal	statements
	2023	2022
		f.
Turnover	86&808	38,243
Other income	39&805	55,551
Total lucome	126,613	93,794
Operating costs Depreciation	(71,533) (45,588)	(66,924) (47,500)
Total expenditure	(117,121)	(114,424)
Profit/(loss) for the year	9&492	(20,630)

			2023	2022
				f.
Fixed assets			946,773	1,016,476
Current assets			56&957	45,717
Creditors:	amounts	falling due within one year	(42&548)	(53,923)
			14,409	(8,206)
Creditom:	amounts	falling due after more than one year	(1&010&939)	(1,067,519)
Capital dt	reserves		(49,757)	(59,249)

5.	Charitable	activities	activities	Unrestricted	Restricted	2023	2022
				Funds	Funds	Total	Total
							f.
	Confetences				52&561	52,561	7,512
	Other			11,425	1,111	12&536
				11,425	53,672	65,097	7,512
6.	Other trading		activities
				Unrestricted	Restricted	2023	2022
				Funds	Funds	Total	Total
	Ivy caf6 Room hire &service charges Rental income			37,320 29,686 14,363		37&320 29&686 14&363	6,575 15,468 1,850
				81,369		81,369	23,893
7.	Staff costs
				Unrestricted	Restricted	2023	2022
				Funds	Funds	Total	Total
	Gross salaries Social security Employer pension			346,943 20,404 33,861	10,644	357,587 20,404 33&861	353,651 23,703 33,890
				401,208	10,644	411,852	411,244

	Unrestricted	Restricted	2023	2022
	Funds	Funds	Total	Total
		8
Mission support	85,425	23,374	108,799	115,384
Church services off-site	21,850		21,850	13,801
Contributions and donations	63,759	9,224	72,983	77,610
Church materials Staffcosts (note 7)	11&895 323,838	10,644	11,895 334,482	17,472 335,925
Repairs and renewals	27,191		27&191	17,002
Children, youth and student	12)904		12&904	22,843
Academy, Sport, Fuse, Sharston,
Central and Cheadle Hutme	2,988		2,988	4,873
Training Website	8,285 35,879		8&285 35,S79	4,932 38,607
Conference expenditure		50&194	50,194	6,126
Light and heat	15,057		15,057	11,125
Travel Depreciation	7,815 43,710	4,747	7&815 48,457	5,217 46,092
Rent, rates and water	4J31		4,931	5,857
Catering	2,634		2,634	783
Insurance Bank eh&ages	5,916 4,699	26	5,916 4,725	4,938 4,481
Subscriptions	1)265		1,265	899
Sundries	1&231		1&231	1,332
Suppoit costs (note 9)	105859		105&359	102,813
Governance costs (note 10) Profit on disposal offixed assets	6,402 (2,869)		6,402 (2&869)	8,225
	790,164	98,209	888,373	846,337

Support costs
				2023	2022
				Totalf	Totalf
Staff costs (note 7) Printing, postage and Telephone Computer costs Lease ofequipment Cleaning Legal and professional	stationery			77,370 4,491 3419 3,142 2,070 11,397 3)670	75,319 3,899 3,575 3,606 1,656 10,585 4,173
				105)359	102,813
Governance costs
All unrestricted funds		2023	2023	2022	2022
		Group	Charity	Group	Charity
				f.
Auditors' remuneration:	Audit fees	5&076	5,076	4,640	41640
Auditors' remuneration;	non audit services	2,861	1,326	5,925	3,585
		7&937	6,402	10,565	8,225

Gross	Employer	Employer	Total	Total
salary	NIf	pension	2023	2022 f.
56,548	6)894	5,024	68&466	66,596

Comparatives for	th	e Statement ofFinanc	ial Activities (	Year Ending 31nMar	ch 2022)
				Unrestricted	Restricted	Total
				Funds	Funds	Funds
				2022	2022	2022
					f.
Income fi'om:
Donations				809,146	48,451	857,597
Charitable activities				7,738	1,624	9,362
Other trading activities				22,043		22,043
Investment income				777		777
Other				8,149		8,149
Total income				847,853	50,075	897,928
Expenditure on:
Cost ofraising funds
Cost ofraising funds		and other costs		114,424		114,424
Charitable activities:
Staff costs				371,564	39,680	411,244
Church operating expenses				400,390	34,703	435,093
Total expenditure				886,378	74,383	960,761
Net income/(expenditure)				(38,525)	(24,308)	(62,833)
Extraordinary item
Transfers between	funds			(23,436)	23,436
Net movement in funds				(61,961)	(872)	(62,833)
RECONCILIATION		OF FUNDS
Total funds brought	forward			3,180,009	15,187	3,195,196
Total funds canied	forward			3,118,048	14,315	3,132,363
			26

	Iv M	anchester Limited	Re lstered number: 07109404	Re lstered number: 07109404
		Notes to the	Financial Statements
		For the ear	ended 31a March	2023
14.	Tangible lixed assets	Land aud	Plant and	PA equtpmeut	Iixtures
	Group	property	machinery	and contputers	and fittings	Total f.
	COST:
	At I a April 2022 Additions	3&416&198	25&637	133&247 36,959	185&518 4,000	3,760,600 40,959
	Disposals Transfers	(21,696) (181&693)	(1,542)	(8&802)	(877)	(32&917) (181,693)
	At 31a March 2023	3,212&809	24,095	161,404	188&641	3,586,949
	DEPRECIATION:
	At la April 2022 Charge for year Eliminated on disposal Transfers	83,939 53&365 (472) (3,634)	5,127 4,819 (309)	120&077 11&836 (8,802)	110,901 24&981 (175)	320,044 95,001 (9,758) (3,634)
	At 31"March 2023	133,198	9,637	123,111	135,707	401,653
	NET BOOK VALUE:
	At 31"March 2023	3,079,611	14&458	38,293	52,934	3,185,296
	At 3 la March 2022	3,332,259	20,510	13,170	74617	3440 556

For the	For the	ear ended 31"March	2023
Tangible fixed assets (cont'd)
		Land and	PA equipment	Fixtures
Charity		property f	aod coraputers f	and fittings f	Total
COST:
At I"April 2022		2&435,000	133,247	80,513	2,648&760
Additions			36,959	4,000	40,959
Disposals			(8,802)		(8&802)
Transfers to investment	property	(181&693)			(181,693)
At 3Ia March 2023		2,253,307	161,404	84,513	2,499,224
DEPRECIATION:
At I"April 2022		36,100	120,076	68,503	224,679
Charge for year		32,466	11&836	4,155	48,457
Eliminated on disposal			(8,802)		(8&802)
Transfers to investment	property	(3,634)			(3,634)
At 3la March 2023		64„&132	123,110	72,658	260,700
NKT BOOK VALUE:
At 31"March 2023		2,188&375	38&294	11&855	2&238,524
At 31"March 2022		2,398,900	13,171	12,010	2,424,081

Debtors: Amounts fa	lling due within one year
		2023	2023	2022	2022
		Group	Charity	Group	Charity f.
Trade debtors Prepayments and accmed income VAT Other debtors		2,651 36)165 4)398	34,126	1,548 65,897 491 1,969	64,073 1,969
		43&214	34,216	69,905	66,042
Amounts falling due Amounts owed from	after more than one year related undettaking		118&692		118,692
Aggregate aruounts		43,214	152,818	69,905	184,734
Creditors: Amounts	falling due svithin one year
		2023	2023	2022	2022
		Group	Charity	Group	Charity f.
Accruals and defened income Taxation and social security Other creditors		55,616 556 10	27,715 556 10	77,809 6,182 10	38,200 6,182 10
		56,182	28,281	84,001	44,392

			2023	2023	2023	2022	2022
			Group		Charity	Group	Charity
Deferred grant	income		623)212			639,510
Other creditors						12,288
			623,212			651,798
perating lease	commitments
The following	operating	lease payments	are committed	to be paid:
						2023	2022
							f.
Within than one year						2,416	2,656
Between two and five years More than five years						8,956 115,000	4,828 116,000
						126/72	123,484

Group
			I"April 2022f	incomef	Expenditure	Transfers	Revaluation gains	31nMarch 2023f
Unrestricted		funds:
General fund Designated funds			2,951&542 166&506	783,715 104,215	(810,509) (96,776)	9,357 (13,546)	291,941	3&226,046 160,399
			3&118&048	887&930	(907,285)	(4&189)	291941	3&386,445
Rest&doted		funds	14,315	106&094	(98,209)	4&189		26,389
			3&132,363	994,024	(1,005,494)		291&941	3,412,834
Comparative		net movement	in funds included	in the above	are as follows:
				la April				31"March
				2021	Income f	Expenditure	Transfers f.	2022
Unrestricted		funds:
General fund				3,012,615	739,089	(773,422)	(26,740)	2,951,542
Designated		funds		167,394	108,764	(112,956)	3,304	166,506
				3,180,009	847,853	(886,378)	(23,436)	3,118,048
Restricted	funds			15,187	50,075	(74,383)	23,436	14,315
				3,195,196	897,928	(960,761)		3,132,363

				Total
	General	Designated	Restricted	funds
Tangible fixed assets	3,167,478		17&818	3,185&296
Investment property	470,000			470,000
Cash at bank and in hand	297,113	159,499	10,047	466,659
Other net current assets/(liabilities) Creditors ofmore than one year	(10,120) (698,425)	900	(1,476)	(10,696) (698,425)
	3,226,046	160,399	26&389	3,412,834
Analysis ofgroup net assets between funds —prior year
				Total
	General	Designated	Restiicted	funds
			f,	f.
Tangible fixed assets	3,440,556			3,440,556
Cash at bank and in hand	262,152	169,268	14,363	445,783
Other net cunent assets/(liabilities) Creditors ofmore than one year	(11,287) (739,880)	(2,761)	(48)	(14,096) (739,880)
	2,951,541	166,507	14,315	3,132,363

				2023	2023	2022	2022
				Groupf	Charity	Group	Charity
	Net movement in funds Revaluation ofinvestment		propeity	280,471 (291,941)	285,769 (291&941)	(62,833)	(73,953)
	Profit on disposal offixed		assets	(3,825)	(2,869)
	Depreciation charge			95,001	48&457	93,593	46,092
	Interest fiom investments			(1,524)	(1,524)	(777)	(777)
	(increase) in stocks			(2,272)
	Decrease/(increase)	in trade
	and other debtors			26&691	31,916	(1,265)	(8,109)
	(Decrease)flincrease	in trade
	and other creditoix			(45,159)	(16,111)	33,369	12,174
	Net cash used in opemting		activities	57,442	53,697	62,087	(24,573)
25.	Analysis ofcash and cash		equivalents
				2023	2023	2022	2022
				Group	Chatdtyf	Group	Charity
	Cash at bank aud in	hand		466,659	421,061	445,783	403,930
				466,659	421&061	445,783	403,930