2021-03-31-accounts - The Mustard Tree

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Registered	Registered	Charity number:	Charity number:	Charity number:	1135192
RegIstered		Company	number:		04386613
Principal	and Registered			Office:	110Oldham		Road, Ancoats, Manchester,				M4 6AG
Trustees:					J K Kielty
					A C Preston	CBE
					B M Rapley	(resigned 28 May 2021)
					Professor V	S Shah MBE
					P G Wenham
					R J Caulfield
					R Page
					M I Adlestone		QBE DL	(appointed	16	June	2020)
					C L Norman	(appointed		27 November		2020)
Chief Executive Office:					J Walby
Secretary:					G Woodworth
Auditor:					Beever and	Struthers
					Chartered Accountant			and Statutory		Auditor
					St George's	House
					215-219Chester Road
					Manchester
					M15 4JE
Bankers:					CAF Bank Limited
					25 Kings Hill		Avenue
					Kings Hill
					West Mailing
					Kent
					ME194JQ
Solicitors:					Glaisyers
					1StJames's		Square
					Manchester
					M2 6DN

			Note	Unrestricted	Linrestrlcted
				Funds	Funds	Restricted	Tota I	Total
				General	Building	Funds	Funds	Funds
				2021	2021	2021	2021	2020
				E	E	E	E	E
Income and endowments:
Donations and legacies				262,116		858,418	1,120,534	862,798
Charitable activities				412,673		68,383	481,056	543,652
Investment Income								1
Otherincome				56,837		2,000	58,837	10,418
Total Incoming resources				731,626		928,801	1,660,427	1,416,869
Expenditure on:
Raising funds
Fundraising and	publicity			96,349	4,358		100,707	130,665
Trading costs				483 319		70
				579,668	18,958	170,001	768,627	760,124
Charitable activities
Progression				29,603	31,090	704,559	765,252	715,944
Stand Firm				6,298			6,298	19,080
				35,901	31,090	704,559	771,550	735,024
Total resources expended				615569	50,048	874,560	1,540,177	1,495,148
Net Income / (expenditure)		for
the year				116,057	(50,048)	54,241	120,250	(78,279)
Reconciliation offunds:			19
Total funds brought	forward			54 385	2,297,520	3,634	2,355,539	2,433,818
Total funds carried	forward			170,442	2,247,472	57,875	2,475,789	2,355,539

		A	S AT	31MARCH 2021
				Total Funds		TotalFunds
				2021	2020	2021	2020
				Group	Group	Charity	Charity
		Note		6	6	6	6
Fixed assets:
Fixed assets		15		2,285,934	2,307,118	2,285,875	2,307,000
Current assets:
Stock		16		768	211	768	211
Debtors		17		131,774	103,537	125,614	86,156
Cash at bank				550,506	288,503	547,037	279,331
				683,048	392,251	673,419	392,258
Liabilities:
Creditors: amounts	falling due
within one year		18	'	(493,193	(343,830)	(464,758)	309,452)
Net current assets				189,855	48,421	208,661	56,246
Total net assets				2,475,789	2,355,539	2,494,536	2,363,246
Funds ofthe Charity:		20
Restricted Income funds				57,875	3,634	57,875	3,634
Building Unrestricted	funds			2,247,472	2,297,520	2,247,472	2,297,520
General Unrestricted	funds			170442	54,385	189,189	62,092
Total Charity funds				2,475,789	2,355,539	2,494,536	2,363,246

			YEAR END	ED 31MARCH 2	021
				2021	2020	2021	2020
				Group	Group	Charity	Charity
				E	E	E	E
Reconciliation ofnet	cash	flow	from
operating activities:
Net surplus / (deficit)				120,250	(78,279)	131,291	(90,815)
Ad)ustments for:
Investment income					(1)		(1)
Depreciation				63,366	79,727	63,307	79,669
(Increase)in stocks				(557)	(211)	(557)	(211)
(increase) / decrease	in debtors			(28,237)	46,876	(39,457)	54,349
Increase in creditors				149,063	57 353	155,304	57,366
				304,185	105,465	309,888	100,357
Cashflow statement
Net cash inflow from	operating		activities:	304,185	105,465	309,888	100,357
investing activities:
Purchase affixed assets				(42,182)	(10,912)	(42,182)	(10,912)
Investment income					1		1
Net cash outflow from investing			activities:	(42,182)	10,911	(42,182)	(10,911
Financing activities:
Repayment of bank loans					(18,074)		18,074)
Net cash oufflow from financing			activities.		18,074		(18,074
Net increase In cash	and cash equivalents:			262,003	76,480	267,706	71,372
Cash and cash equivalents		at 1	April 2020	288,503	212,023	279,331	207,959
Cash and cash equivalents		at 31March 2021		550,506	288,503	547,037	279,331

			Unrestricted
			funds	Restricted	Total
			general	funds	2021
			E	E	E
Donations	and gifts		228,116	2,400	230,516
Grants receivable		for core activities	34,000	856,018	890,018
			262,116	858,418	1,120,534
			Unrestricted
			funds	Restricted	Total
			general	funds	2020
			E	E	E
Donations	and gifts		416,100		416,100
Grants receivable		for core activities	446,698		446,698
			862,798		862,798

			Unrestricted	Unrestricted
			funds	funds
			general	building	Restricted	Total
			2021	2021	2021	2021
			f	6	8	6
Fundraising	and publicity
Staff costs			70,296			70,296
Direct costs			4,226			4,226
Support costs (see note 10)			21,827	4,358		26,185
			96,349	4,358		100,707
Trading costs
Operating	charity	shops	329,347		170,001	499,348
Standfirm:	cost of sales		31,721			31,721
Standffrm;	staff costs		49,120			49,120
Support costs (see note 10)			73,131	14,600		87731
			483,319	14,600	170,001	667,920
Total expenditure		on raising funds	579,668	18,958	170,001	768,627

		Unrestricted	Unrestricted
		funds	funds
		general	building	Restricted	.	Total
		2020	2020	2020		2020
		6	6	E		6
Fundraising	and publicity
Staff costs		98,733				98,733
Direct costs
Support costs (see note 10)		23,204	8,728			31,932
		96,349	8,728			130,665
Trading costs
Operating	charity shops	406,701				406,701
Standflrm:	cost ofsales	43,862				43,862
Standflrm;	staff costs	91,602				91,602
Support costs (see note 10)		63,709	23,585			87,294
		605,874	23,585			629,459
Total expenditure on raising funds		727,811	32,313			760,124

. Analysis	ofexp	enditure on c	haritable activities
						Tata I
				Progression	Standflrm	2021
				E	E	E
Staff costs				501,529	5,778	507,307
Direct costs				75,901		75,901
				577,430	5,778	583,208
Support costs (see		note 10)		179,158	520	179,678
Governance	costs	(see note 10)		8,664		8,664
				187,822	520	188,342
Total expenditure		on charitable	activities	765,252	6,298	771,550
Analysis byfund
Unrestricted	funds	—general		29,603	6,298	35,901
Unrestricted	funds	—building		31,090		31,090
Restricted funds				704,559		704,559
				765,252	6,298	771550
						Total
				Progression	Standflrm	2020
				E	E	E
Staff costs				452,514	10,775	463,289
Direct costs				108,954	8,246	117,200
				561,468	19,021	580,489
Support costs (see		note 10)		146,319	59	146,378
Governance	costs	(see note 10)		8,157		8,157
				154,476	59	154,535
Total expenditure		on charitable	activities	715,944	19,080	735,024
Analysis byfund
Unrestricted	funds	-general		663,978	19,080	683,058
Unrestricted	funds	—building		39,991		39,991
Restricted funds				11,975		11,975
				715,944	19,080	735,024

0. Analysis	ofsupport costs
		Support	Governance		Total
		costs	COStS		2021
		f	f		f
Staff costs		96,035			96,035
Business support costs		134,195			134,195
Depreciation		63,364			63,364
Audit and	accountancy		8,664		8,664
		293,594	8,664	'	302,258
Anaiysed between
Fundraising		26,185			26,185
Trading		87,731			87,731
Charitable	activities	179,678	8,664		188,342
		293,594	8,664		302,258
		Support	Governance		Total
		costs	costs		2020
		f	f		f
Staff costs		94,222			94,222
Business support casts		90,655			90,655
Depreciation		79,727			79,727
Audit and	accountancy		9,157		9,157
		264,604	9 157		273,761
Anaiysed between
Fundraising		31,932			31,932
Trading		86,294	1,000		87,294
Charitable	activities	146,378	8,157		154,535
		264,604	9,157		273,761

mounts paid	to auditors during the year are as fo	llows:
		2021	2020
		f	f
Audit fees		10,000	8,157
Accountancy	fees	2,000	1,000
		12,000	9,157

otal staff costs were as follows:
	2021	2020
	6	6
Wages and salaries	818,236	928,079
Social security costs	60,165	73,123
Pension costs	14,719	20,453
	893,120	1,021,655

		2021	2021	2020	2020
		FTE	HC	FTE	HC
		No	No	No	No
Charitable	activities	23	24	21	22
Fundraising	activities	3	3	4	4
Trading activities		9	10	11	12
Standfirm		5	5	5	5
		40	42	41	43

et resourc	es are stated after charging:
		2021	2020
		6	E
Auditors'	remuneration	12,000	9,157
Depreciation		63,666	79,727
Operating	lease rentals	1,500	2,217

5.Fixed Ass	ets
Group			Freehold	Fixtures,
			land and	fittings &	Motor
			buildings E	equipment f	vehicles f	Total E
Cost
At 1April 2020			2,390,892	104,529	40,526	2,535,947
Additions				17,782	24,400	42,182
At 31March	2021		2,390,892	122,311	64,926	2,578,129
Depreciation	and Impairment
At 1April 2020			95,600	92,703	40,526	228,829
Depreciation	charged	in the year	47819	14,022	1525	63366
At 31March	2021		143,419	106,725	42,051	292,195
Net book value
At 31March	2021		2,247,473	15,586	22,875	2,285,934
At 31March	2020		2,295,292	11,826		2,307,118
Charity			Freehold	Fixtures,
			land and	fittings &	Motor
			bugdlngs 6	equipment E	vehides E	Total f
At 1April 2020			2,390,892	92,772	26,209	2,509,873
Additions				17,782	24,400	42,182
At 31March	2021		2,390,892	110,554	50,609	2,552,055
Depreciation	and impairment
At 1April 2020			95,600	81,064	26,209	202,873
Depreciation	charged	in the year	47,819	13,963	1,525	63,307
At 31March	2021		143,419	95,027	27,734	266,180
Carrying amount
At 31March	2021		2,247,473	1S,527	22,875	2,285,875
At 31March	2020		2,295,292	11,708		2,307,000

						Group	Group	Charity	Charity
						2021	2020	2021	2020
Amounts	falling due within one year					E	E	E	E
Trade debtors						38,199	36,812	9,050	9,437
Amounts	due	from subsidiary			undertakings			30,804	20,229
Other taxation		and social security				1,259		13,043
Other debtors						11,105	13,867	11,105	13,867
Prepayments		and	accrued income			81,211	52,858	61,612	42,623
						131,774	103,537	125,614	86,156
18. Creditors:		amounts		falling	due within one year
						Group	Group	Charity	Charity
						2021	2020	2021	2020
						E	E		E
Other taxation		and social security					15,731
Trade creditors						99,522	51,651	76,727	37,949
Deferred	income					378,706	257,056	378,727	256,747
Accruals						14,965	19,392	9,304	14,756
						493,193	343,830	464,758	309,452
Deferred	Income above			comprises of:
						2021	2020
						E	E
Balance	at 1April					257,056	154,989
Amount	deferred		in the	year		378,706	257,506
Amount	released		to incoming		resources	(257,056)	154,989)
Balance	at 31	March				378,706	257,506
Deferred	income		is made up		of.
Income	received		in advance			378,706	257,506

Group
				1April	Incoming	Resources		31March
				2020	Resources	Expended	Transfers	2021
				6	E	E	6	6
Unrestricted		funds:
General unrestricted			funds	54,385	731,626	(615,569)		170,442
Building unrestricted			funds	2,297,520		(50,048)		2,247,472
				2,351,905	731,626	(665,617)		2,417,914
Restricted income funds				3,634	928,801	(874,560		57,875
				2,355,539	1660,427	1,540,177)		2,475,789
				1April	Incoming	Resources		31March
				2019	Resources	Expended	Transfers	2020
				6	6	6	E	6
Unrestricted		funds:
General unrestricted			funds	50,178	1,416,869	(1,410,869)	(1,793)	54,385
Building unrestricted			funds	2,368,031		(72,304	1,793	2,297,520
				2,418,209	1,416,869	(1,483,173)		2,351,905
Restricted Income funds				15,609		(11,975)		3,634
				2,433,818	1,416,869	1,495,148)		2,355,539
Charity
				1April	Incoming	Resources		31March
				2020	Resources	Expended	Transfers	2021
				6	E	6	6	E
Unrestricted		funds:
General unrestricted			funds	62,092	655,466	(528,369)		189,189
Building unrestricted			funds	2,297,520		(50,048		2,247,472
				2,359,612	655,466	(578,417)		2,436,661
Restricted	income funds			3,634	928,801	(874,560)		57,875
				2,363246	1,584,267	(1,452,977)		2,494,536
				1April	Incoming	Resources		31March
				2019	Resources	Expended	Transfers	2020
				E	6	6	6	6
Unrestricted		funds:
General unrestricted			funds	70,419	1,248,794	(1,255,328)	(1,793)	62,092
Building unrestricted			funds	2,368,031		72,304)	1,793	2,297,520
				2,438,450	1,248,794	(1,327,632)		2,359,612
Restricted income funds				15,609		(11,975)		3,634
				2,454,059	1,248,794	(1,339,607)		2,363,246

1. Analysis ofnet assets between f	unds
	Unrestricted	Unrestricted
	funds	funds	Restricted
	General	Building	funds	Total
	2021	2021	2021	2021
	E	E	f	E
Tangible assets	15,587	2,247,472	22,875	2,285,934
Net current assets	154,855		35,000	189,855
	170,442	2,247,472	57,875	2,475,789
	Unrestricted	Unrestricted
	funds	funds	Restricted
	General	Building	funds	Total
	2020	2020	2020	2020
	E	E	E	f
Tangible assets	9,598	2,297,520		2,307,118
Net current assets	44,787		3,634	48,421
	54,385	2,297 520	3,634	2,355,539

	2021	2020
	f	f
Within one year	2,729	1,500
Between two and five years	3,770	5,250
	6,499	6,750

Name of		Registered offic	Registered offic	Nature	ofbusiness	Class ofshares	yk Held direct
undertaking						held
StandFlrm	CIC	England	&Wales	Property clearance		Limited by	100%
				and	recycling	guarantee

9.Prior year Statem	ent ofF	inancial A	ctivities
			Unrestricted	Unrestricted
			Funds	Funds	Restricted	Total	Total
			General	Building	Funds	Funds	Funds
			2020	2020	2020	2020	2019
			6	6	6	6	E
Income and endowments:
Donations and legacies			862,798			862,798	753,999
Charitable activities			543,652			543,652	530,041
investment income			1			1	173
Otherincome			10,418			10,418	34,424
Total Incoming resources			1,416,869			1,416,869	1,318,837
Expenditure on:
Raising funds
Fundralsing and	publicity		121,937	8,728		130,665	158,481
Trading costs			605,874	23,585		629,459	639,078
			727 811	32313		760 124	797,559
Charitable activities
Progression			663,978	39,991	11,975	715,944	563,692
StandFirm			19,080			19,080	42,285
			683,058	39,991	11,975	735,024	605,977
Total resources expended			1,410,869	72,304	11,975	1,495,148	1,403 536
Net Income/(expenditure)		for
the year before transfers			6,000	(72,304)	(11,975)	(78,279)	(84,899)
Transfers			(1,793)	1,793
Net Income/(expenditure)		for
the year before transfers			4,207	(70,611)	(11,975)	(78,279)	(84,899)
Reconciliation offunds:
Total funds brought	forward		50,178	2,368,031	15,609	2,433,818	2,518,717
Total funds carried	forward		54,385	2,297,520	3,634	2,355,539	2,433,818