2021-03-31-accounts - Barlow Moor Community Association Limited

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~	Food Allergy	Awareness	Awareness	~	Suicide Prevention	Suicide Prevention	Training
~	Health and	Safety Training		~	Team Leading
~	Safeguarding	Adults		~	Wheel Chair Awareness		Training
~	Supporting	Individuals	to Access and	~	Fuel Poverty
	use Service	Facilities		~	Census Support	Advisor	Training
~	Dementia Awareness		Training

							Year Ended
				Unrestricted	Restricted	Year Ended 31	31 March
				Funds 2021	Funds 2021	March 2021	2020
		Notes		f	f	E	F
INCOME FROM
Donations 8 Legacies Donation In Kind				2,100	1,417 3,800	3,517 3,800	1,056 3,800
Charitable activities				106,225	429,403	535,628	448,744
Other Trading Activities Investment Income				6,629 499		6,629 499	23,870 585
TOTAL INCOME				115,453	434,620	550,073	478,055
RESOURCES EXPENDED
Costs of Raising Funds				6,245		6,245	9,847
Charitable Activities				13,198	437,374	450,572	494,220
TOTAL EXPENDITURE				19,443	437,374	456,817	504,067
NET INCOME (EXPENDITURE) & NET MOVEMENT			IN FUNDS	96,010	(2,754)	93,256	(26,012)
FOR THE YEAR Gross Transfer between	funds	16		(43)	43
RECONCILIATION OF TOTAL FUNDS BROUGHT	FUNDS FORWARD	16		75,052	93,768	168,820	194,832
TOTAL FUNDS CARRIED FORWARD		16		171,019	91,057	262,076	168,820

		BALANCE SHEE	T AS AT 31 MARCH 2	021
			2021	2020
	Notes		E	E
FIXEDASSETS
Tangible Fixed Assets	10		74,855		82,005
CURRENT ASSETS
Debtors		14,179		15,734
Cash at Bank and in Hand		250,598		133,067
		264,777		148,801
LIABILITIES:
Amounts falling due within one year	12	~77,556		61,986
NET CURRENT ASSETS			187,221		86,815
TOTAL ASSETS			262,076		168,820
THE FUNDS OF THE CHARITY
Restricted Income Funds Unrestricted Income Funds TOTAL CHARITY FUNDS	17 17		91,057 171,019 262,076		93,768 75,052 168,820

STATEMENT OF CASH	FLOWS FOR THE YEAR EN	DING 31STMARCH 2021
		2021	2020
			E
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET
CASH FLOW FROM OPERATING ACTIVITIES
Net movement in funds Add back depreciation Deduct investment income Decrease/(increase) in debtors Increase/(decrease) in creditors		93,256 7,758 (499) 1,555 'I5,570	(26,012) 7,636 (585) 7,039 (18,046)
Net cash used in operating activities		117,640	(29,968)
Cash flows from investment activities: Interest Purchase offixed assets		499 (608)	585 (3,172)
Net cash provided by investing activities		(109)	(2,587)
Increase/(decrease) in cash and cash equivalents	during the year	117,531	(32,555)
Cash and cash equivalents brought forward		133,067	165,622
Cash and cash equivalents carried forward		250,598	133,067

INCOME FROM CHARITABLE AC	TIVITIES
		Unrestricted	Restricted
		Funds	Funds	Tota I 2021
Grants:		F	E
Our Manchester VCS			58,051	58,051
MCC NIF - Covid			2,946	2,946
MCC NIF- Christmas			2,150	2,150
CAF - Resilience Fund			24,098	24,098
Garfield Weston Foundation		8,000		8,000
HMRC - CJRS			7,887	7,887
We Love Manchester			2,250	2,250
MCC —LRSG		12,000		12,000
MCC - RHLGF		25,000		25,000
Good Things Foundation MCC Work 8 Skills		4,021	5,000	4,021 5,000
Southway - Learning Hub Southway - Music for Mindfulness Southway - School Uniforms Big Lottery - Reaching Communities Big Lottery Fund - Covid Zochonis Trust	(728,247 b/f)	1,500	19,992 1,540 400 91,530 59,102	19,992 1,540 400 91,530 59,102 1,500
Big Life (F2,500 deferred) Unitarian Church (F1,700 deferred) MCC Wellbeing Fund (E1,509 deferred) MCC Wellbeing Fund —Covid Gr. Mcr, Mental Health —Wellbeing Wellbeing - Other OPeNS (E4,648 deferred) Free Entitlement NHS (f9,365deferred) Young Manchester - Playscheme (E1,942 b/f) Young Manchester (f841 deferred) Thrive (F6,741 b/f) Sport England (f4,506 deferred) Total Grants		10,000 2,000 42,297 104,818	1,341 350 953 910 39,940 1,401 9,942 64,447 21,101 2,704 418,035	10,000 2,000 1,341 350 953 910 39,940 42,297 1,401 9,942 64,447 21,101 2,704 522,853
Group Contributions etc Contributions to Activities Other Income		1,407 1,407 106,225	2,076 9,292 11,368 429,403	2,076 9,292 1,407 12,775 535,628

NOTES TO THE ACCOUNTS	FOR THE YEAR ENDED 31	FOR THE YEAR ENDED 31	MARCH 2021
3.Cont. .. .
	Unrestricted	Restricted
Previous Year Grants:	Funds f	Funds f	Total 2020 f
Our Manchester VCS		58,051	58,051
MCC Food Poverty 8 Fareshare		725	725
MCC NIF- Nursery		475	475
MCC Work 8 Skills		7,500	7,500
MCC Merseyfest South Neighbourhood Team - NIF		2,000 3,000	2,000 3,000
Salford CVS	250		250
Forever Manchester		200	200
Good Things Foundation / Tinder Trust The Co-operative Southway —Learning Hub Southway —Merseyfest 8 Dance into Summer Big Lottery - Reaching Communities (f28,247 def) The Henry Smith Charity Zochonis Trust	3,000	1,315 4,783 19,992 1,900 119,153 13,700	1,315 4,783 19,992 1,900 119,153 13,700 3,000
Big Life Marks 8 Spencer pic Unitarian Church	3,500	10,000 500	10,000 500 3,500
MCC Wellbeing Fund Wates Free Entitlement Nursery Special Education Needs MCC Hate Crime Young Manchester - Playscheme (f1,942 deferred) Young Manchester Young Manchester - BSAScience Thrive (f6,741 deferred) MCC Special Education Needs NIF Groundwork —Social Action - Cohorts Third Party Grants - returned Total Grants Group Contributions etc Memberships Activities 8 Outings Contributions to Community Events NHS —Winter Warmer	197 213 6,750 16	2,196 500 396 17921 3,000 5,000 43,919 1,715 1,500 9,773 90,265 500 7,620 2,408 15,025 159 423,860 14,829	3,000 5,000 43,919 1,715 1,500 9,773 90,265 500 7620 2,408 15,025 159 430,610 14,829 16 2,196 697 396 18,134
	6,963	441,781	448,744

	Activities 8 Outings Contributions to Community Events NHS —Winter Warmer 197 , 500 396 213 17921 6,963 441,781	, 697 396 18,134 448,744
	Big Lottery Reaching Communities —received f117,872.50, add deferred income deferred income carried forward f28,247 re: April to June 2020).	brought forward	f29,547 less
4	INCOIVIE FROM OTHER TRADING ACTIVITIES
	Room Hire Fundraising Shop Income Cafe Income Other Income Unrestricted Funds 2021 f 5,100 528 729 272 Restricted Funds 2021 2021f 5,100 528 729 272 Unrestricted Funds 2020 f 16,875 2,023 3,599 QOO 6,629 6,629 23,397	Restricted Funds 2020 473 473	2020f 16,875 2,496 3,599 900 23,870
5	NET INCOMING RESOURCES FOR THE YEAR	2021	2020
	The net incoming (outgoing) resources are stated after charging: Depreciation (owned assets) Independent Examination Other Financial Services Trustees (Directors) Remuneration (see note 13)	f. 7,758 1,065 5,515	7,636 1,060 5,622

EXPENDITURE N	OT	ES TO TH	E ACCOUNTS	FOR THE YEAR	ENDED 31	MARCH 2021
			Basis of		Activity
			allocation	Centre	Zones	Total 2021
Expenditure on Generating		Funds			F	E
Employment Costs Bad Debts			Staff Time	2,387 1,368		2,387 1,368
Premises Costs				2,145		2,145
Shop Costs				345 6,245		345 6,245
Expenditure on Charita Employment Costs DBSChecks	ble	Activities Staff Time Staff Time		137,349 105	149,740 48	E 287,089 153
Premises Costs			Activity	10,689	6,473	17,162
Volunteer Expenses Staff Travel Staff Training Centre Activities Partner Payments Beneficiary Training Subscriptions Publicity 8 Website Support Costs Governance Costs			Activity Activity Activity Activity Activity Activity Activity Activity	501 10 1,010 18,615 35 1,674 107 1,482 25,614 17,619 214,810	45 23 17,922 15,078 1,231 45,081 121 235,762	546 33 1,010 36,537 15,113 1,674 107 2,713 70,695 17,740 450,572
						F
Restricted Funds Unrestricted Funds						437,374 19,443 456,817
					Activity
Previous Year: Employment Costs Premises Costs Shop Costs			Basis of allocation Staff Time	Centre 6,457 1,619 8,076	Zones 1,771 1,771	Total 2020 6,457 1,771 1,619 9,847
Expenditure on Charitable Activities Employment Costs DBSChecks Premises Costs Volunteer Expenses Staff Travel Staff Training Uniforms Centre Activities Partner Payments Community Events Beneficiary Training (inc E2,955 Murals Subscriptions Publicity 8 Website Support Costs Governance Costs			Staff Time Staff Time Activity Activity Activity Activity Actllilty Activity Activity Activity salaries) Activity Activity Activity	129,626 106 519 815 130 891 1,473 13,993 4,008 6,580 693 107 32,461 17,615 209,017	154,423 197 13,645 165 15,587 46,035 6,743 3,450 691 1,602 39650 3,015 285,203	284,049 303 14,164 815 295 891 1,473 29,580 46,035 10,751 6,580 3,450 1,384 1,709 72,111 20,630 494,220
Restricted Funds Unrestricted Funds						498,638 5,429 504,067

10	TANGIBLE FIXEDASSETS				Leasehold		Furniture 8	Computer	Total
					Improvements		Equipment	Equipment
	COST						F	F	F
	At 1 April 2020 Additions				110,553		22,444 608	7,798	140,795 608
	Disposals At 31 March 2021				110,553		23,052	7,798	141,403
	DEPRECIATION
	At 1 April 2020 Charge for Period				34,402 5,075		18,295 1,747	6,093 936	58,790 7,758
	Disposals At 31 March 2021				39,477		20,042	7,029	66,548
	NET BOOK VALUE
	At 31 March 2021				71,076		3,010	769	74,855
	At 31 March 2020				76,151		4,149	1,705	82,005
	DEBTORS							2021	2020
									F
	Other Debtors Prepayments							12,346 1,833 14,179	13,737 1,997 15,734
	In 2021 F11,957 is restricted	funds	(2020 F13,487).
12	LIABILITIES:AMOUNTS FALLING		DUE WITHIN ONE YEAR					2021 F	2020f
	Other Creditors Other Taxes and Social Security Costs Deferred Income Accruals							3,752 1 44,060 29,743 77,556	1,151 4,498 41,421 14,916 61,986
	In 2021 F38,260 is restricted	funds	(2020 F39,973).
13	DEFERRED INCOME							2021 F	2020
	Deferred income comprises Balance as at 1st April Amount released to income Amount deferred in the year Balance as at 31st March	grants earned	paid from	in advance charitable	(restricted activities	income),		41,421 (36,930) 39,569 44,060	45,638 (45,638) 41,421 41,421
14 TRUSTEE REMUNERATION		AND	EXPENSES

the	per	iod.
ees	in
2021			2020
			F
		nil		nil

								26
	NOTES TO THE ACCOUNTS		FOR THE YEAR ENDED 31		INARCH 2021
			At 1stApril	Incoming				At 31st
16	ANALYSIS OF CHARITABLE FUNDS		2020	Resources	Expenditure	Transfers	March 2021
	Analysis ofMovement in Restricted Funds		f	E	E
	Centre
	Our Manchester VCS Big Lottery —Reaching Communities Big Lottery - Covid CAF Resilience Fund	*	4,306	58,051 91,530 59,102 24,098	(58,051) (95,529) (59,112) (24,098)	(307) 10
	Donation in Kind - premises costs NIF —Christmas			3,800 2,150	(3,800) (1,360)			790
	NIF —Covid			2,946	(2,946)
	We Love Manchester			2,250	(2,250)
	NHS Manchester CCG - Flu Vaccine			1,401	(1,401)
	HMRC - CJRS			7,887	(7,887)
	Learning Hub Southways - Learning Hub MCC —Work 8 Skills			19,992 5,000	(19,992) (5,000)
	Young People & Playschemes Groundwork- Social Action Cohorts Thrive Young Manchester Young Manchester - Science Young People —Donations Sport England The Cooperative - Youth Activities MCC Special Education Needs —NIF MCC - Hate Crime CYP Young Manchester —Playscheme Playscheme Donations & Other Income		2,227 1,655 291 71 4,783 130 21 515 714	21,101 64,447 50 2,704 8,791 9,942	(154) (22,616) (65,275) (750) (4,780) (127) (21) (1,811) (9,493)	154 (121)		712 827 291 1,954 3 3 6,980 964 714
	Older People & Wellbeing MCC Mcr Wellbeing Fund MCC- Hate Crime Southway -Winter Warmer Southway - Uniforms Southway - Music for Mindfulness MCC - Time 4U Buzz Over 60's Contributions Donations MCC —Covid 19 Opens South Neighbourhood Team - NIF	- "The Den"	47 2,330 (16) 1,470	953 1,500 400 1,540 1,341 910 64 307 350 39,940	(453) (933) (239) (615) (910) (179) (217) (39,438) (173)		(486)	500 47 567 161 1,540 726 2,215 307 133 1,297
	Nursery Hate Crime Nursery Fees & Contributions Out of School Club		88 18,632	512 1,561 434,620	(509) 1,280 431,399		750	88 3 281 21,103
	Capital Funds Veolia Wates MCC- S Mcr Regeneration Early Years —Playground Southway Donation in Kind		30,530 13,637 8,185 16,762 4,222		(2,035) (909) (545) (1,123) (463)		486	28,495 12,728 7,640 15,639 3,759 498
	Opens						307	307
	Reaching Communities Nursery Capital (Co-op 8 Ford Britain)		1,800 75,136 93,768	434,620	900 5,975 437,374		793 43	900 69,954 91,057

		N	O	TES TO THE	ACCOUNT	S FOR THE YEA	R ENDED 31	MARCH 2021
						At 1stApril	Incoming			At 31st
16	cont. ..					2020 E	Resources f	Expenditure	Transfers E	March 2021 E
	Restricted Funds	from	previous page			93,768	434,620	(437,374)	43	91 057
	Analysis ofMovement		in	Unrestricted	Funds:
	Designated Capital					4,866		(873)	233	4,226
	Designated Funds
	MCC LRSG - Nursery						6,000	(6,000)
	Good Things Foundation			—Learning	Hub		4,021	(2,159)		1,862
	Big Life —Learning Hub						10,000			10,000
						4,866	20,021	(9,032)	233	16,088
	General Funds					70,186	95,432	10,411	276	154,931
	Total Unrestricted	Funds				75,052	115,453	19,443	43	171,019
	Total Funds					168,820	550,073	456,817		262,076

	NOTES TO THE	FOR T	HE YEAR	ENDED 31 M	ARCH 2021
16	(cont...) Previous Year	At 1st	April	Incoming				At 31st
	ANALYSIS OF CHARITABLE FUNDS	2019		Resources	Expenditure	Transfers	March 2020
	Analysis ofMovementin Restricted Funds	E				F		E
	Centre
	Our Manchester VCS			58,051	(58,051)
	Big Lottery - Reaching Communities The Henry Smith Charity Donation in Kind - premises costs	19,425		119,153 13,700 3,800	(134,272) (13,700) (3,800)			4,306
	Southway —Events MCC- Merseyfest MCC - Food Poverty &Fareshare Third Party Grants		2,411	1,900 2,000 725 (159)	(1,900) (2,000) (725) (2,252)
	Learning Hub Southways - Learning Hub Wates - Learning Hub Big Life MCC - NIF Learning Hub MCC - Work & Skills		2,010 148	19,992 5,000 10,000 7,500	(19,992) (7,010) (10,000) (148) (7,500)
	Southway - I.T. Learning Hub —other income		1,800	1,315	(1,800) (5,972)	4,657
	Young People & Playschemes Groundwork —Social Action Cohorts Thrive Young Manchester Young Manchester - Science Young People —Donations Southway —Youth Activities The Cooperative -Youth Activities MCC Special Education Needs —NIF MCC —Hate Crime MCC - Mural MCC Playscheme Young Manchester - Playscheme Playscheme Donations & Other Income		4,836 2,358 3,070 1,650 404 2,251 204	15,025 7,620 90,265 500 71 4,783 2,408 500 9,773 510	(19,861) (5,393) (90,968) (209) (3,070) (2,278) (479) (1,650) (404) (11,509)			2,227 1,655 291 71 4,783 130 21 515 714
	Older People 8 Wepbeing MCC Mcr Wellbeing Fund MCC- Hate Crime Forever Manchester MCC Mcr Wellbeing Fund - Christmas Day Meal NHS —Winter Warmer Fundraising & Donations Over 60's Contributions OPeNS South Neighbourhood Team - NIF —"The Den"		2,755	2,500 500 200 500 396 328 4,194 3,000	(2,500) (453) (200) (500) (396) (328) (4,619) (16) (1,530)			47 2,330 (16) 1,470
	Nursery MCC - Free Entitlement etc Special Educaion Needs Hate Crime Nursery Fundraising 8 Donations Nursery Fees & Contributions Out ofSchool Club Marks &Spencer pic MCC- NIF		276 6,345 49,943	43,919 1,715 500 146 1,524 11,306 500 475 446,135	(43,919) (1,715) (688) (146) (18,074) (11,661) (500) 475 492,663	10,205 355 15,217		88 18,632
	Capital Funds Veolia Wates MCC- S Mcr Regeneration Early Years —Playground Southway Donation in Kind Nursery Capital (Co-op 8 Ford Britain)		32,565 14,546 8,730 17,885 4,685 2,700 81,111 131,054	446,135	(2,035) (909) (545) (1,123) (463) 900 5,975 498,638	15,217		30,530 13,637 8,185 16,762 4,222 1,800 75,136 93,768

					At 1stApril	Incoming				At 31st
16	cont ...				2019f	Resources f	Expenditure f	Transfers f		March 2020 F
	Restricted	Funds from	previous	page	131,054	446,135	(498,638)		15,217	93,768
	Analysis ofMovement in Unrestricted Funds:
	Designated Capital General Funds				5,358 58,420	31,920	(873) 4,556		381 15,598	4,866 70,186
					63,778	31,920	5,429		15,217	75,052
	Total Funds				194,832	478,055	504,067			168,820
	Third Party	Grants
	BMCA received and paid out third			party grants off6,300 during the year. As BMCA were merely				acting	as a conduit for
	these funds	and not accountable		for them, the figures	have not been	reflected in	income or expenditure.
	Oher grants	administered	for third	parties are shown	on the previous	page.
17	ANALYSIS	OF NET ASSETS BETWEEN FUNDS
						Unrestricted	Restricted
						Fundsf	Fundsf	Total 2021 f
	Tangible Fixed Assets Net Current Assets					4,866 166,153 171,019	69,989 21,068 91,057		74,855 187,221 262,076
						Unrestricted
	Previous Year					Fundsf	Restricted Funds f.	Total 2019 f
	Tangible Fixed Assets Net Current Assets					4,866 70,186 75,052	77,139 16,629 93,768		82,005 86,815 168,820