2022-03-31-accounts - Mothers Against Violence

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Registered number 10639212

Charity registration number 1135348

Mothers Against Violence Limited

Report and Accounts

31 March 2022

Mothers Against Violence Limited Report and accounts Contents

	Page
Trustees' report	1-2
Independent examiner's report	3
Statement of financial activity including the income and
expnditure account	4
Balance sheet	5
Notes to the accounts	6-11

Mothers Against Violence Limited Registered number: 10639212 Trustees' Report

The trustees present their report and accounts for the year ended 31 March 2022.

Our purposes and activities

To relieve poverty, advance education and to promote social inclusion, the social inclusion of young people within the community by:

a. relieving their needs

b. working with them towards the eradication of violence

c. by relieving victims of crime from the effects of violence through education, counselling, advice, information, support, partnership working and by such other charitable means as the executive committee sees fit.

Mothers Against Violence (MAV UK) continued to build strong relationships with schools, colleges, police, local churches, NHS Psychological Services and Manchester City Council.

MAV UK had a clear focus on becoming more financially self-sufficient. Hulme Centre Hall increased our ability to ensure a community resource hub for local activities. We increased the collaborative work with local groups. This allowed us to raise unrestricted funds through joint working and donations. Local groups who deliver services which met our activity purposes and align with our aims and objectives made regular donations, allowing local services to invest in the maintenance of Hulme Centre Hall. MAV UK also employed an Operational Manager (OM) who provided hall management. The OM also helped increase donations through joint working with other local charities and businesses. A Trustee Project Lead role was also established. This allowed regular management support for the OM and ensured the aims and objectives of the charity continued to be maintained.

Additional funding secured from National Lottery and Our Nature helped to improve regular sessions for young parents and their children. We also increased access to mental health support. Our counselling service increased access to one-to-one therapy sessions by 75%. This was largely due to working with the NHS Psychological Services in Central Manchester. MAV UK increased therapeutic activities at the hall, using the outdoor space and grassed areas.

Future Investment Plan

We have invested in improving our environmental footprint, ensuring recycling stations across the site. We reduced travel mileage cost on car travel, by installing an electric car charger at hall. This will allow our OM to charge electric car at hall, while completing MAV UK business. This will significantly reduce fuel reimbursement travel cost over the next 3 years.

MAV UK are in the process of completing an extension on Asset Transfer Lease. This will extend our current lease until at least 2032, or ten additional years. This will allow us to invest in the building while also increasing the commitment to local activities free at the point of access.

Mothers Against Violence Limited Registered number: 10639212 Trustees' Report

The results of the charity are shown on pages 4 to 11.

Trustees

Pauline Sergeant Vida Swanston Patsy McKie Rose Thompson Robert Ralphs Ian Swanston

Signed on behalf of the Board of Trustees

…………………………………….. Trustee

December 2022

Mothers Against Violence Limited

Independent Examiner's report to the trustees of Mothers Against Violence Limited

I report on the accounts of the charitable company for the year ended 31 March 2022 which are set out on pages 4 to 11.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the company as required by 1 section 386 of the 2006 Act; or

2 the accounts do not accord with those records; or

the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair 3 view’ which is not a matter considered as part of an independent examination; or

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and 4 reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

December 2022

Gary Wood, FCCA G J Wood & Co Ltd. Hub 11, Pepper House Pepper Road Hazel Grove SK7 5DP

Mothers Against Violence Limited Statement of Financial Activities (including and income and expenditure account) for the year ended 31 March 2022

Income Grants receivable Donations and legacies Other trading activities Fundraising Total Expenditure Charitable activities Trading activities Total Net incoming resources Total funds at 1 April 2021 Total funds at 31 March 2022	2022 2022 2022 £ £ £ (restricted funds) (unrestricted funds) (total funds) 14,300 - 14,300 - 28,506 28,506 - 21,971 21,971 - 4,049 4,049 14,300 54,526 68,826 7,058 240 7,298 - 47,408 47,408 7,058 47,648 54,706 7,242 6,878 14,120 11,278 29,819 41,097 18,520 36,697 55,217	2021 £ (total funds) 11,010 8,731 22,074 405 42,220 37,569 16,859 54,428 (12,208) 40,002 27,794

Mothers Against Violence Limited Registered number: Balance Sheet as at 31 March 2022 Notes Fixed assets Tangible assets 2 Current assets Cash at bank and in hand Creditors: amounts falling due within one year 6 Net current assets Net assets Unrestricted funds Restricted funds Total charity funds	10639212 28,931 -	2022 £ 26,286 28,931 55,217 36,697 18,520 55,217	2021 £ 32,746 9,101 (750) 8,351 41,097 29,819 11,278 41,097

The trustees are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Trustee Approved by the board on

December 2022

Mothers Against Violence Limited Notes to the Accounts

for the year ended 31 March 2022

1 Accounting Policies

Charity information

Mothers Against Violence Ltd. is a private company limited by guarantee incorporated in England and Wales. The registered office is Claremont Centre, Jarvis Road Manchester, M15 5FS.

1.1 Accounting Convention

The accounts have been prepared in accordance with the charity’s memorandum and articles of association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for Charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

The Charity has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

1.2 Going Concern

The financial statements have been prepared on the going concern basis that assumes that the charity will continue to receive the support of its bankers, creditors and funders. At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Income

All income is included in the statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Income from donations and grants, including capital grants, is included when these are receivable, except as follows:

When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.
When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included until the preconditions for use have been met.

When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to preconditions regarding entitlement, this income is included as restricted funds when receivable.

Mothers Against Violence Limited Notes to the Accounts

for the year ended 31 March 2022

1 Accounting Policies

Voluntary income includes discretionary grants for projects, goods and services where no service agreement or contract exists.

Other grants, which have particular service requirements and which are provided in accordance with a contract or service level agreement are included in the Statement of Financial Activities under the heading Charitable Activities.

Interest is included when receivable.

1.4 Expenditure

Expenditure reflects all amounts paid and accrued during the year. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. All costs are allocated between the expenditure categories of the Statement of Financial Activities (SOFA) on a basis designed to reflect the use of the resource.

Charitable expenditure

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These represent costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

1.5 Tangible Fixed Assets

Tangible fixed assets are initially measured at cost or deemed cost for land and buildings on transition Depreciation is provided at rates calculated to write off the cost less estimated residual value of each Fixtures, fittings & 20% p.a. on a straight line basis equipment

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/ (expenditure) for the year.

1.6 Impairment of Fixed Assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7 Cash and Cash Equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Mothers Against Violence Limited Notes to the Accounts

for the year ended 31 March 2022

1 Accounting Policies

1.8 Financial Instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic Financial Assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic Financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of Financial Liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9 Investments

The Trustees consider that monies held with Barclays Bank on deposit should be regarded as a current asset investment.

1.10 Accumulated funds

Funds held by the charity are:

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Mothers Against Violence Limited Notes to the Accounts

for the year ended 31 March 2022

1 Accounting Policies

Designated funds comprise unrestricted funds that have been set aside by the trustees for a particular purpose. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.11 Taxation

The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. Recovery is made of tax deducted from qualifying income and from receipts under Gift Aid.

The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.

1.12 Critical Accounting Estimates and Judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Mothers Against Violence Limited Notes to the Accounts for the year ended 31 March 2022

1 Employees Average number of persons employed by the company 2 Tangible fixed assets Cost At 1 April 2021 At 31 March 2022 Depreciation At 1 April 2021 Charge for the year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 3 Grants receivable Restricted Unrestricted - - 10,000 - - - - - 1,000 - 3,000 - Clothworkers' Foundation National & HeritageLottery Home office Clinks Greater Manchester Police Hubbub Foundation Manchester City Council 300 - 14,300 -	2022 Number 1 2022 £ - 10,000 - - 1,000 3,000 300 10,000	2021 Number - Fixtures, fittings and equipment £ 57,015 57,015 24,269 6,460 30,729 26,286 32,746 2021 £ 5,000 42,700 2,000 10,000 - - - 59,700

Mothers Against Violence Limited Notes to the Accounts

for the year ended 31 March 2022

4 Analysis of charitable expenditure Restricted Counselling and residential costs 6,818 Support costs Equipment - Premises costs - Administrative expenses - Depreciation - Independent examiners fee 240 7,058 5 Analysis of trading expenditure Restricted Repairs and maintenance - Depreciation - - 6 Creditors: amounts falling due within one year Trade creditors	Unrestricted - 2,094 1,136 40,948 3,230 240 47,648 Unrestricted 12,442 3,230 15,672	2022 £ 6,818 2,094 1,136 40,948 3,230 480 54,706 2022 £ 12,442 3,230 15,672 2022 £ -	2021 £ 3,731 17,732 1,092 24,261 5,702 480 52,998 2021 £ 10,200 5,701 15,901 2021 £ 750

7 Related party transactions

The charity paid Mr Ian Swanston, a trustee, £4,316 for professional counselling services, employment management supervision, funding bid writing and travel expenses.

8 Movement in funds - unrestricted

9 Movement in funds - restricted Clothworker's Foundation Heritage Lottery Greater Manchester Police Hubbub Foundation Manchester City Council	At 1 April 2021 29,819 At 1 April 2021 2,477 8,801 - - - 11,278	Income 54,526 Income - 10,000 1,000 3,000 300 14,300	Expenditure 47,648 Expenditure - 4,508 750 1,500 300 7,058	At 31 March 2022 36,697 At 31 March 2022 2,477 14,293 250 1,500 - 18,520

Mothers Against Violence Limited Detailed income and expenditure account for the year ended 31 March 2022

This schedule does not form part of the statutory accounts

Income Donations Fundraising Grants Other operating income Charitable Activities Counselling LBMF Youth Service Equipment expensed Other direct costs Administrative expenses Employee costs: Wages and salaries Travel and subsistence Premises costs: Rates Light and heat Cleaning General administrative expenses: Telephone and fax Stationery and printing Subscriptions Insurance Software Depreciation Amortisation of goodwill IT and website Sundry expenses	2022 £ 28,506 4,049 14,300 - 46,855 5,674 - 1,145 - - 6,819 14,672 2,100 16,772 1,136 - 2,016 3,152 2,229 - - 766 - - 3,230 1,346 110 7,681	2021 £ 360 288 59,700 10,000 70,348 1,440 1,910 381 17,732 11,839 33,302 - 3,414 3,414 346 386 360 1,092 1,693 131 89 1,863 159 5,702 - 2,865 803 13,305

Mothers Against Violence Limited Detailed income and expenditure account for the year ended 31 March 2022

This schedule does not form part of the statutory accounts

Legal and professional costs: Accountancy fees Other legal and professional Other operating income Trading activities Trading expenses Repairs and maintenance Equipment expensed Depreciation	2022 £ 480 2,306 2,786 30,391 21,971 12,172 2,094 3,230 17,496 4,475	2021 £ 480 1,405 1,885 19,696 11,854 10,200 - 5,701 15,901 (4,047)