2023-09-30-accounts - Tlc - St Luke's

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							Total Funds	Total	Funds
							Year Ended
							30	Year Ended 30
					Unrestricted	Restricted	September	September
					Funds	Funds	2023	2022
				Further Details	E	E	E		L
Income from:
Donations and	legacies			(3)	21,765		21,765		20
Charitable Activities				(4)	7,907	26,209	34,116		59,600
Other Trading	Activities			(5)
Total					29,672	26,209	55,881		59,620
Expenditure on:
Chantable Activities				(6)		69,634	69,634		77,935
Total						69,634	69,634		77,935
Net income/(expenditure)					29,672	(43,425)	(13,753)		(18,315)
Transfers between		funds		(17)	(13,206)	13,206
Net movement	in funds				16,466	(30,219)	(13,753)		(18,315)
Reconciliation	offunds
Total funds brought			forward	(17)	15,083	38,938	54,021		72,336
Total funds carried			forward	(17)	31,549	8,719	40,268		54,021

			Company	number: 07379872
					2023	2022
				Notes	E	E
Fixed assets:
Tangible assets					180	636
Total fixed assets					180	636
Current assets:
Stocks				(12)
Debtors				(13)	5,873	2,482
Cash at Bank & in Hand					40,006	56,157
Total current assets					45,879	58,639
Liabilities:
Creditors. Amounts	falling	due within one year		(14)	5,791	5,254
Net current assets or liabilities					40,088	53,385
Total assets less current		liabilities			40,268	54,021
Creditors. Amounts	falling	due after more than	one year	(16)
Provisions for liabilities
Total net assets or	liabilities				40,268	54,021
The funds ofthe charity:
Restricted income funds				(17)	8,719	38,938
Unrestricted income	funds			(17)	31,549	15,083
Total charity funds					40,268	54,021

										Year Ended
									Year Ended	30
									30September	September
									2023	2022
									6	F
Reconciliation of net movement				in funds to net		cash flow from operating		activities
Net movement in funds									(13,753)	(18,315)
Add back depreciation									456	454
Deduct investment	income
Decrease/(increase)	in debtors								(3,391)	5,186
Increase/(decrease)	in creditors								537	(1,777)
Net cash used in operating		activities							(16,151)	(14,452)
Cash flows from	investment		activities:
Interest
Purchase offixed	assets
Net cash provided	by investing			activities
Increase/(decrease)	in cash	and		cash equivalents		during	the year		(16,151)	(14,452)
Cash and cash equivalents		brought			forward				56,157	70,609
Cash and cash equivalents			carried		forward				40,006	56,157

Notes to the accounts for the year ended	30th September 2023	30th September 2023	30th September 2023	30th September 2023	30th September 2023
1.Accounting policies
(a) Basis of preparation and assessment ofgoing concern
The accounts (financial statements) have been prepared under the historical cost convention with items recognised									at
cost or transaction value unless otherwise stated in the relevant notes to these	accounts. The financial statements
have been prepared in accordance with the Statement of Recommended Practice: Accounting				and	Reporting by Charities
preparing their accounts in accordance with the Financial Reporting Standard applicable			in the	UK and Republic of
Ireland (FRS 102)and the Financial Reporting Standard applicable in the United	Kingdom		and
Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charity's ability			to continue		as	a going concern.
(b) Funds structure
Restricted funds are funds which are to be used in accordance with specific restrictions		imposed by			the	donor or
trust deed. There are 29 restricted funds.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose					in furtherance			of
the charitable objects. Unrestricted funds include designated funds where the	trustees,		at their	discretion,			have
created a fund for a specific purpose.
Further details of each fund are disclosed in note 17.
(d) Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the				income		will	be
received and the amount of income receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both	the amount and settlement						date. In		the
event that a donation is subject to conditions that require a level of performance before			the charity		is entitled to the
funds, the income is deferred and not recognised until either those conditions	are fully	met, or		the	fulfilment ofthose
conditions is wholly within the control ofthe charity and it is probable that those conditions will be					fulfilled		in the
reporting period.
Interest on funds held on deposit is included when receivable and the amount	can be measured			reliably		by the charity;
this is normally upon notification ofthe interest paid or payable by the bank. Dividends			are recognised			once the
dividend has been declared and notification has been received ofthe dividend	due.
(e) Expenditure Recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing						the charity			to
that expenditure, it is probable that settlement will be required and the amount ofthe		obligation can be measured
reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and				governance			costs are
allocated or apportioned to the applicable expenditure headings. For more information			on this	attribution			refer to	note
(g) below.
(f) Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was	incurred.
(g) Allocation ofsupport and governance costs
Support costs have been allocated between governance costs and other support costs.			Governance		costs comprise				all
costs involving the public accountability ofthe charity and its compliance with	regulation		and good		practice. These
costs include costs related to independent examination and legal fees together	with an		apportionment			of	overhead
and support costs.
Governance costs and support costs relating to charitable activities have been	apportioned based on type						ofexpense.
The allocation of support and governance costs is analysed in note 8.
(h) Costs of raising funds
The costs of raising funds consists offundraising costs.
(i) Charitable Activities
Costs ofcharitable activities include governance costs and an apportionment of support			costs	as shown		in	note 7.

3.Donati	ons and	Legacies
			Unrestricted		Restricted	Total Funds	Total Funds
							Year Ended
			Year Ended	30	Year Ended 30	Year Ended	30
			September		September	30September	September
			2023		2023	2023	2022
			E		f		E
Donations			21,765			21,765	20
			21,765			21,765	20
Previous	reporting	period
			Unrestricted		Restricted	Total Funds
			Year Ended	30	Year Ended 30	Year Ended
			September		September	30September
			2022		2022	2022
Donations				20		20
				20		20

					Unrestricted	Unrestricted	Restricted	Total Funds	Total Funds	Total Funds
									Year Ended
					Year Ended	30	Year Ended 30	Year Ended	30
					September		September	30September	September
					2023		2023	2023	2022
					E			f
Drop-In Income					1,197			1,197
Unrestricted	grants.
Arawak Walton		Housing		Association	1,000			1,000
Arnold Clarke					1,000			1,000
JT Blair					1,020			1,020
Manchester	City	Council		- Spirit of Manchester	1,000			1,000
Manchester	City	Council				530		530
Manchester	Guardian		Society		2,000			2,000
University of Manchester				Focus Group		160		160
Restricted grants.
Allen Lane Foundation									5,000
Arnold Clarke									1,000
ASC Liwng	Well								5,565
Barchester	Health									650
Comic Relief									(2,000)
Manchester	City	Council		- Our Manchester			7,569	7,569	30,278
GMCVO							720	720
DWF LLP							2,350	2,350
Forever Manchester							100	100		200
MD R IN							4,420	4,420	4,817
Zochonis Trust									10,000
Frognal Trust										500
Duchy of Lancaster										600
The National	Lottery						9,550	9,550
The Charity	Service						1,000	1,000		900
Parklife										600
The Skelton	Charity								1,000
Manchester	Wellbeing		Fund				500	500		430
					7,907		26,209	34,116	59,600

4.Income	from charitable	from charitable	from charitable	activities
Previous reporting		period
					Unrestricted		Restricted	Total Funds
					Year Ended	30	Year Ended 30	Year Ended
					September		September	30September
					2022		2022	2022
					E
Drop-In Income						60		60
Restricted	grants:
Allen Lane	Foundation						5,000	5,000
Arnold Clarke							1,000	1,000
ASC Living	Well						5,565	5,565
Barchester	Health						650	650
Comic Relief							(2,000)	(2,000)
Manchester	City Council - Our			Manchester			30,278	30,278
Forever Manchester							200	200
MDR IN							4,817	4,817
Zochonis Trust							10,000	10,000
Frognal Trust							500	500
Duchy of Lancaster							600	600
The Charity	Service						900	900
Parkllfe							600	600
The Skelton Charity							1,000	1,000
Manchester	Wellbeing		Fund				430	430
							59,540	59,600
5.Income	from other		trading	activities
					Unrestricted		Restricted	Total Funds	Total Funds
									Year Ended
					Year Ended	30	Year Ended 30	Year Ended	30
					September		September	30September	September
					2023		2023	2023	2022
							E	E	E
Fundraising	events

Drop in	and
Counselling
Activities to
Support			Year Ended
People	with	Year Ended	30
Mental Health		30 September	September
Requirements		2023	2022
E		E
24,817		24,817	22,321
	42	42	49
	61	61
	124	124	222
	4,526	4,526	4,591
33,685		33,685	41,032
	260	260	72
	629	629	4,602
	713	713	704
	4,321	4,321	3,888
	456	456	454
69,634		69,634	77,935
		69,634	81,798
			(3,863)
		69,634	77,935

8.Allocation	ofgovernance	ofgovernance	and support costs
The breakdown of support			costs and how these	were	allocated	between	governance	and	other support costs is shown
below:
			General Support		Governance		Total 2023		Basis ofapportionment
Accountancy	Fees					894		894	type ofexpense
Book-keeping	Fees			2,400			2,400		type ofexpense
Consultancy	Fees			525				525	type ofexpense
Professional	Fees			26				26	type of expense
Payroll Bureau Fees				476				476	type of expense
				3,427		894	4,321
Previous reporting		penod
Accountancy	Fees		General Support j		Governance 840		Tota I 2022 840		Basis ofapportionment type ofexpense
Book-keeping	Fees			2,400			2,400		type ofexpense
Penalties				150				150	type ofexpense
Professional	Fees			29				29	type ofexpense
Payroll Bureau Fees				469				469	type of expense
				3,048		840	3,888
9.Analysis ofstaff		costs
										Year Ended
									Year Ended	30
									30September	September
									2023	2022
									f	6
Wages and Salanes									24,817	22,321
Social Security Costs
									24,817	22,321
Charitable activities									24,817	22,321
Support costs
									24,817	22,321

11.Tangible Fixed Asse		ts
							Fixtures	and		Computer
							Fittings		Equipment				Total
Cost							E			E			E
At 1st October 2022								1,640		6,644			8,284
Additions
At 30th September 2023								1,640		6,644			8,284
Depreciation
At 1st October 2022								1,364		6,284			7,648
Charge for Year									276			180		456
At 30th September 2023								1,640		6,464			8,104
NET BOOK VALUE
At 30th September 2023												180		180
At 30th September 2022									276			360		636
12.Stocks
The organisation does not hold stocks of any					items.
13.Analysis ofdebtors
										2023			2022
										E			E
Debtors										5,280			1,908
Prepayments												593		574
										5,873			2,482
Debtors and prepayments		related to restricted				funds E4,352(2022:E1,924) and unrestricted				funds	E1,521		(2022:E558)
14.Creditors: amounts	falling due			within one		year
										2023			2022
										f			E
Creditors												995	4,288
Short-term compensated		absences		(holiday	pay)							940
Other creditors and accruals												864			840
Taxation and Social Security												132			126
Deferred income											2,860
											5,791		5,254
15.Deferred income
Deferred income comprises			grants	received	in	advance
Balance as at 1 October		2022
Amount released to income			earned	from charitable			activities
Amount deferred in year											2,860
Balance at 30 September		2023									2,860
16.Creditors: amounts		falling due after more than one year
										2023			2022
										E			E
Provisions for liabilities

Analysis of movements	Analysis of movements	Analysis of movements	in unrestricted	in unrestricted	in unrestricted	funds
															Balance	at		30
							Balance at 1		Incoming			Resources			September
							October	2022	Resources			Expended		Transfers	2023
							f		f			f		f	f
General Fund								15,083	29,672					(13,206)	31,549
								15,083	29,672					(13,206)	31,549
Previous reporting	period
															Balance	at		30
							Balance at 1		Incoming			Resources			September
							October	2021	Resources			Expended		Transfers	2022
							f		f			f		f	f
General Fund								11,170			80		3,863	(30)	15,083
								11,170			80		3,863	(30)	15,083
Name of unrestricted		fund:					Description, nature and			purpose		ofthe	fund
General Fund							The "free reserves"
Analysis of movements			in restricted		funds
															Balance	at		30
							Balance at 1		Incoming			Resources			September
							October	2022	Resources			Expended		Transfers	2023
												f
Arnold Clarke								1,000				(1,000)
ASC Living Well								913					(913)
Barchester Health								650					(619)					31
Cheshire Community		Foundation						534					(534)
Ford Britain Trust								384					(205)				180
Garfield Weston								2,299					(1,909)				390
Mace								1,536					(1,536)
Manchester City Council			- Our Manchester					224		7,569		(17,574)		9,781
GMCVO											720		(720)
DWF LLP										2,350			(2,350)
Manchester City Council			- Contingency			Fund		173					(173)
One Manchester								2,577					(2,577)
Peter Kershaw Trust								3,000					(3,000)
Forever Manchester											100		(110)	10
MDRIN								914		4,420						5,334
Arts Council England								1,506					(1,506)
Duchy of Lancaster								380					(302)					78
The National Lottery										9,550			(9,550)
The Charity Service										1,000			(941)					59
Parklife								429					(429)
The Skelton Charity								745					(745)
Opens Partnership								4,648					(4,648)
National Lottery Coronavirus				Fund				261					(745)	484
Manchester Guardian		Society						3,000					(3,000)
Awards for All								5,875					(5,875)
We Love Manchester								2,839					(270)			2,	569
Manchester Wellbeing		Fund						10			500		(432)					78
Frognal Trust								16					(16)
Zochonis Trust								5,025					(7,955)	2,930
								38,938		26,209		(69,634)		13,206		8,719

Previous reporting per	iod
										Balance at 30
				Balance at 1	Incoming		Resources			September
				October 2021	Resources		Expended	Transfers		2022
							f
Albert Hunt Trust				3,000			(3,000)
Allen Lane Foundation					5,000		(5,000)
Arnold Clarke				1,000	1,000		(1,000)			1,000
ASC Living Well					5,565		(4,652)			913
Barchester Health					650					650
Cheshire Community	Foundation			534						534
Comic Relief				2,000	(2,000)
Ford Britain Trust				654			(270)			384
Garfield Weston				5,326			(3,027)			2,299
Mace				1,536						1,536
Manchester City Council - Our Manchester				6,199	30,278		(36,253)			224
Manchester City Council - Contingency			Fund	275			(102)			173
One Manchester				2,577						2,577
Peter Kershaw Trust				3,000						3,000
Forever Manchester					200		(230)		30
MDRIN				2,500	4,817		(6,403)			914
Arts Council England				2,160			(654)			1,506
Duchy of Lancaster						600	(220)			380
The Charity Service						900	(900)
Parklife						600	(171)			429
The Skelton Charity					1,000		(255)			745
Opens Partnership				7,500			(2,852)			4,648
National Lottery Coronavirus		Fund		261						261
Manchester Guardian	Society			3,000						3,000
Awards for All				10,944			(5,069)			5,875
We Love Manchester				3,700			(861)			2,839
Manchester Wellbeing	Fund					430	(420)			10
Frognal Trust						500	(484)			16
Zochonis Trust				5,000	10,000		(9,975)			5,025
				61,166	59,540		(81,798)		30	38,938

18.Analysis of net assets between	18.Analysis of net assets between
		Unrestricted	Designated	Restricted
		funds	funds	funds	Total 2023
				E	f
Tangible	fixed assets			180		180
Cash at bank and in hand		32,414		7,592	40,006
Other net current assets/(liabilities)		(865)		947		82
Creditors	of more than one year
Total		31,549		8,719	40,268
Previous	reporting period
		Unrestricted	Designated	Restricted
		funds	funds	funds	Tota I 2022
				E	E
Tangible	fixed assets			636		636
Cash at bank and in hand		19,779		36,378	56,	157
Other net current assets/(liabilities)		(4,696)		1,924	(2,772)
Creditors	of more than one year
Total		15,083		38,938	54,021