2023-03-31-accounts - Barlow Moor Community Association Limited

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STATEMENT OF	CASH	FLOWS FOR THE YEAR EN	D(NO 318TMARCH 2023
			2023	2022
RECONCIUATION OF NET MOVEMENT	IN FUNDS TO NET
CASH FLOW FROM OPERATING ACTIVITIE8
Net movement In funds			14,633	(58,427)
Add bach deprertsdon			9,227		8,161
Deduct investment Income			(1,979)		(47)
Decrease/gnrrease) In debtors			3,136		(4,143)
Increase/(dsmesss) In creditors			11,487		3,938
Net ossh used In operstfng actlvltles			0		45
Cash Eowe from Investment actlvmes:
Interest			1,979		47
Purchase offixed aesste			(13,144)		(8,398l
Net cash provided by tnveatlng aetio(ges			(11,155)		(8, )
Increase/(decrease) In cash snd cash equivairmts		during the year	26,238	(68,877)
Cash and cash equivalents brought forward			19S,721	250,598
Cash and sash equivalents carried forward			9	'I	71

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 INARCH 202	3
1.ACCOUNTING POUCIES
(a)Basis of preparation and assessment ofgoing concern
The accounts (financial statements) have been prepared under the historical cost convsngon with
items racagnisei at costor tmns ection value unless otherwise stated In ths re)avant nOtea tc these
accounts. 1'he Unanclal statamenta have been prepared In eccorttancs with the Statement of
Recommended Piactkxx Accounting snd Reporting by charitlea preparing Ihefr accoulus In
acocrdancs with Ihs Flnanolsi Repartlng Standard eppfkabta in Iha UK and Republto Of ireland
(FRS102)sffemlve 1stJanuary 20(g, Ule Financial Reporting 8tandsrd sppikabts In the United
Kingdom and Rspubgo of Ireland (FRS102},the Chart ties Aot 201I and The Companam Act 2008..
The charity ccneUtutss a pubga bensct engly aa daaned by FRS102.
Ths trustees cctwtder that there are no material uncertainties about Ihe ahsrthrs shelty tc conUnue
ass going concern.
(b) Funds structure
Reetrtoted funds are funds whmh are to be used In accordance with speoiflc rasbtcgone imposed	by
the donor ortrust dasd. There sre 31realrlated funds st the year and.
Unrestricted Income fbnds comprise Ihoss funds which the trustees ers fme lp uas for sny purpose		In
furtherance ofthe charitable ob)acta. Unreatrloted funds Indude designated funda where the trustees,
at Instr dlscmyon have created e fund for a apectgo purpose.
Further details ofeach fund are disclosed in note 18.
(c)inaome recognitlon
AU Income Is mcognlsed ence tlw chsribr hss enggemsnt to the Income, it Ieprobable that the
income wgl be mcslved snd ths amount of income rscslvsbte can be measured retlably.
Dcnatlcns srs recognised when the charity has been notified In writing of both Uve amount snd
sstgement date, ln the event that e donation le subleot to ccndgtone that require a level ofperformance
before lha charibr Is enUUed to ihe funds, ihe Income la deferred and not recognised untg eghar those
ormdlgcne sre fully mat, pr the fulibmsm ofthose condmona le wholly vAUUn ths control ofthe
ohsrtfy end it Ispmbebts thai those ccndigona wgl bs fuSlad in Ute mporUng period.
Internet an funds hald on deposit @Indudsd when rscehmble snd the amount oan be mseskxad
mfa Sly by tba OIISI(br, this Ie ncene Uy upon ncggcagon OfUISinterest pakl Or payable by Uxa bank
Dividends are recognised pnae ttla dMdend hsa been uk@tered and notlflcsgon has been racahred	of
the dMdend dus.
(d) Expenditure Reaognlgan
Llabltlues ers mccgnlsad as expsndhure as saon as there ls s legal or constructive obggstlon
ccrnmityng ths charhy to that expsnditum, IIls probable UISI semament wlU be required end the
amount ofIhe obggagon osn bs measured regably.
AU axpsrxgbrm Ieaccounted fcran sn sccruekr bsaia. AU expsrwes Indudfng suppert coals snd
governance costs srs sgocstsd or apporgoned to Ihe epptkmbls expendaum hssdlngs. For more
Informalkm on this atlrlbuUon mfer to nots (0)balmv.
(e)Irrecovsmble VAT
Irmcovembte vAT Ischarged against the expsndaum neadlng forwhich itwaa irrcurrsd.
(1)Agecsltoc efsupport and governance sosal
Support costs have been aitccated betwarm governance coats and other support coats. Governance
costa oempriss SUcoats mvoMng Iha pubgo accounhdsaty ofthe chsdbr snd Us compliance with
mgulagon snd goad prscgce. Thews costs Inckrde costs related to independent examtnagon and legal
lees together wUh an apporgonmsnt atoverhead and support casts.
Governance cosh and eupport casts relegng tu charitable activities lmve been apportioned based Stair time and faGINISS uaad In Saon SCUVIbr. Ths sllocsgun cfsupport end~coats is snalysed In nota 1	on

IMCOIEE FRONI C	H	ARITABLE ACTIVITIES
			Urifsstrlctee		Restricted
			Funds		Funda	Total 2023
Grants:			2		2
Our Manchester VCS MCC NIF - Vartous High Sheriff					88,061 20,978 500	58,051 20,'978 '500
HAF					22,508	22,808
Gsreski wanton Foundation			27,500			27,600
Vaolis					1,173	1,173
We Love Manchester					400	400
MCC - Hate Crime					500
MCC - Housshokl	Support 8 Food				6,805	6,506
MCC - Young People					ee',28s	65,2ee
The Henry Smith Charity					18,026	18,026
Tmsthouss					21,0es	21,066
Awards for Ae					9,778	IL,776
Good Things Foundslton						2.0M
Coopemuve					1,971	1,911
MCC Work Ctub					9,531	9,531
Southwey - Lswmng		Hub			19,992	I9,992
sculhway - Sasutilul		South			8,870	5,870
southway - Bmsldsst		Packs			2,0M	2,000
Manchester Altpon					1,400	1,400
Arnold Clarke					2,000	2,000
Duchy ofLancaster					1,900	1,900
Hits Medio					3,800	3,8IN
Forever Manchester					100	100
Zoohorlta Trust			3,000			3NN
Btg Life			7,500			7,5IN
Big Lottery Reaching		Communitlee			66,e65	es,885
MCC Weebslng Fund Manchester Rsesf in		Meed			2,160 2m	2,780 2,280
QPeNB					22,294	22,204
Free Eneesntent			32,080			32,080
MCC YP					2450	2vteg
Young Manchester					17,588	17,586
Young Manchester	-	other			2,000	2.000
Spcrt England					5,0SS	5.083
Deter Smelt Grants					1687	1 57
Total Grants			7		4	48 6
GrouP Contributions		etc		t22	8,632
Other Income			1		000

		NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31	NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31	NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31	MARCH 2023
3.Cont . .
			Unrsstrtoted	Restrlofed
Previous Year			Funda	Funds	Tots I2022
Grants:			6	2
Our Manchester VCS				58,061	56,051
MCC NIF - Cocher				1,648	1,548
High 6hsrlff				500	500
HAF				23,783	23,783
Gargeld Weston Foundation			14,50D		14,500
Vaolls				22,28'I	22287
We Love Manchester				7,000	7,0M
MCC - RHLGF					9,246
McC - Nate (hinw				2,500	2,600
MCC - Meraeyfeet				3,014	3,014
MCC - Sents Dash				'I,OOO	'1,000
Good Things Faundaf ion			5,221		6,221
Young Mancheeter	Adventurs		Fund	2,492	2,492
MCC ylrork Club				7,500	7,600
Southwsy - Learning		Hub		19,892	19,992
Southway - Baaullfut		South		4,000	4,MO
Sauthway - Winter	Warmer			1,000	1,000
6authway - Summer		AotlvNes			900
Arnald Clarke				1,000	1,000
Llvtng Well FoudaOan				20,637	20,837
B&Q Foundation			4,979		4,979
Farsver Ntanaheatsr					100
Zashonle Trust			3,000		3,000
tug Life			10,000		10,000
Unltsrtan Church			3700		3,700
MCC Wellbelng Pund				1,509	'I,809
MCC Wellbelng Fund - Covld				8,029	8,029
Gr. Mcr. Mental Health - Wellbeing OPSNS				1,000 49,240	1,000 49~
Free Entiustnent			28,811		252!II
NHS				12,389	12,389
Young Msnahsater	-	Playsaheme		11,094	11,094
Young Manchester				68,129	66,129
Yaung Manchester	-	Soalal Action		1,0M	1,MO
Wet(am Grsnls				1,720	1,720
BIEah Salsnoe Association				1,0M	1,MO
Sport England				4 06
Tamt Grtlnts
Group Contrtbutkms		stc		,0
Other Incame				8
				310

EXPENDITURE
			S ~I or		Aotlvlty
			AIIOAASOO	Centre	Zones	Total	2023
Expenditure on Generating		Funds		2		2
Employ ment Coats				8,632			8,632
Promisee Costs				I,'042			1,042
Bhop Costs				1.242			1,242
Cafd Costs				36			36
Other
Grants Blade
Househctd &Fond Support					715
Expenditure on Charhnbhr		Activities
Bmpleyment Costs			QAV hmm	129,616	155,412	284,927
Other Staff Expenses				248
DBSChecks				106	94		200
UnlfOrnm				742			742
Premhms Costs			Aomvr	16,406	1,301	17,70?
Volunteer Expenses			AAAAT	34
Staft 1'ravel				104			'l04
Staff Trainhrg			horme	305	1.116		1,421
Centre AC5vNes				22,383	31,48'I	&4,364
Par!nsr Pa?mania					22,069	22,068
BsnsRdsry Tretnlng				2,707			2,707
Subsortpnono			Ammhr	308
Pubthdly 3 Yuebeite			Ammor	5,933			8,933
Support Costs				81,329	20,478	62A307
Governance Costs				1576			7 1
Restrtohxl Funds
Urxestricted Funds
Previous Year,				Centre		Total 2022
Employment Costs				966			966
Prsmlsss Costs				1,978			1,976
Shep thuds
Expenditure on Charttable	Activities					2
Emptoyment Costs				08,368	217,827	230412
Seeslernll Stalf					300		300
DEBChectm				140	8		148
Unlfcoms				1,287			1,287
Premises Coals				921	14.890	16,811
Vohrnteer Expenses							26
Sh frTmm				130	27		157
Staft Trstnlng					400		400
Centre Andvitlos				11,354	35,924	47,278
Partner Paymenis				3,121	282?32	28,943
Bene0cisry Tmlruhg					3,602		M02
Subaedp5one				954	36		089
Publicity &Wsbsye				874	t,?16		2,689
Support Costs Governance Costs				78,472 1?400	12,447	90,919 11'
R~ Funds
Unrsslrlcled Funds

			General	General
	Kind		Support			Governance 2	Total 2023 2		Total 2022 2
	Employment Costa			21,898				21,898	16,381
	Premises Coals		Acavtry		2,0IS			2,083	1,978
	Donation In .premises		Acavay		3,800			3,800	3,800
	Instaenoe		Accvcy		Svtaa			3,288	3,041
	Cleanfng		Adrvty	21220				21,220	16,422
	Enulpmsnt Leasing		Acrrty		1,788			1,786	1,583
	Rspaile &Renevrals		AetMy		4,760			4,780	19,204
	Computer hlaintenancs kgnor Equipment &Software		AClrtcar Acavty		3,677 '292			3,677 292	3,098 1,084
	Telephone & Internet		Acovey		6,742			5,742	6,649
	Post, Printing 8 Btatlonery		Acarry		2,803			2,603	B,BS5
	Sundries		Acrrvxy		82			82	1219
	Payroll Services		Aclnrbr		2,041			2,041	1,939
	Dspreoblaen		Acrnrry					9,227 '	8,160
	interest Paid		Acarry		31			al
	Accountancy Consultancy Professional Fees - HR		acvrrrllwrcc			4,620 8,'888 4		4,520 8,686 45	4,428 72I20
						15
8	STAPF NUIBSERS AND COBTS						2023		2022
	Smffcoats were cs follows:							6	2
	Salaries snd wages						295,442		288,989
	Saclal security costs Pensions							IB,MB 49	14,742
	The chargy empbyed	25people during the year. The «verage			number	otemployees	during	fhe Year,
	was 19and cefouleted on ths breps offull ume equivalents stat 6 AdmlnlstreBon			was as follows:			Number 2		Number 2
	Ssrrncss							9

NOTE	NOTE	NOTE	B YO TH	E ACCOUN	TB FOR THE	TB FOR THE	YEA	R ENDED	R ENDED	R ENDED	31	MARCH 2023	MARCH 2023	MARCH 2023
10 TANGIBLE FIXEDABSETS					Leasehold			Furniture			3	Computer			1'otal
					Imprevelneele			Equipment				Equipment
COST					2				R				f.
At 1 Apr8 2022					118,949				23,062				7,798		149,798
Addltlons						1,728			8,879				2,537		13,144
Dispose le
At 31 March 2023
DEPRECIATION
At 1 Apdl 2022					45,112				21,789				7,798		74,699
Charge for F'erlcd						6,758			2,823					848	9,227
Dlapoaals
At 31 March 2023					5					412			8
NEYBOOK VALUE
At 31 hlamh BX)3					89		7		7	19
At 31 March 2022
11 DEBYORS												2023			2022
															6
Other Debtors													12,040		11,337
Accrued Income														800
Prepeymente
In 2023512,420 relates to resbtcted funda f2022 215,690).
t2 UABIUTIESI AIEOUbfTS FALLING DUE WITHIN					ONE YEAR							2023
													8
Other Creditors Odter Texas and Bcpl Security Coals													7,905 10,985
Deferred Income													47,978
Accnlel8														110
In 2023260,554 ie	msetcted	funds l2022 525371).
13 DEFERRED INCOME
Deferred Income compass e		grants paid		In advance	(restricted Income).
Balance ss at 1stApdl Amount released M income earned from Amount deferred In the year				chadtsbls	actlvldea								40,730 (49,730) 47		44,060 &44,060) 7
Sslmlce as al 31el	March
14 TRUSTEE REMUNERATION			AND EXPENSES
No rsnlunersaon baa 588n paid ol' la dua				lo be paid	to 8ny ofdie trustees				ln respect ofIlls				period.
No mlmbunernent ofexpenses respect ofIhe per)cd.			has been made or		ls dua tc be	rmlde to		any of		ths trustees			in
15 CONTINGENT UAERUTIES
															MI22
															8
At 31March															n5

										18
			NOTES TO THE ACCOUftTS		FOR THE YEAR ENDED 31		MARCH 2023
					At 'lst Aprn	lesomlos			At 31st
18	ANALYSIS OF CHARITABLE FIJNDS				2022	Resources	Sxpeuaaurs	Treoersre	Meroh	2822
	Anslyefs ofafovement			In Restrfered Funds				6	6
	Denim
	Our Manchester vcs					68,061	(68,061}
	Henry Bmith Charity					18,025	(18,025)
	8lg Latteuy					86,QB6	(64,265)		1,710
	Truafheuse					21,085	(21,066)
	We Love Mcr					400	(400)
	Mersoyfsst Donation In ignd - premises coats					4,1?0 3,'500	(2,328) &3,600)		2,	162
	NIF - Christmas					2,100	(2,SSB)
	NIF ~ Others					7,2S1	(3,602)
	flip ~ Communhy (Sarden					1,000	«,SlQ)
	Beautiful Bouth					2,600	(2,827)
	High Sheriff					500	(600)
	Awards for AII					9,778	(9,778)
	Smell Gnntts					100	«00)
	beaming Hub
	Saulhwaye ~ f.naming	Hub				'l9,992	«0,992)
	MCC.Wbrk Ctuh					9,631	(8,081)		1,500
	Othe					2,000	(2,000)
	Young People 8Playaahomsa
	Social Aatlan						(54)
	HAF					22,608	l22.508)
	Thrive				197		«97)
	RICCYPF						(66,26SI
	Young Manchester					17,668	«7,SSS)
	SSAScience Grant				104		f104)
	Sport England				3,444	6,033	(7,446)
	Baulhway - Summer	AotivNss			878		&878)
	Ths Ceogeragvs - Youth			ACINigsa	3		(3)
	MCC - Hats Cmns					600	(636)
	CYP Fisyaa)terna Orente P~ Donagene		8Other Income		1,977	S,684 2,S50	(7,008) (2,380) (90)
	Ofrfer People (2 Wrrgbafng
	Aria					2,00Q			2,000
	22CC Mer Wsttunng	Fund			611		«,856)		1,276
	Coal ofI.lvlng egrsnta	6	Donaeens			10,081	(4,370)		5,561
	NHS Manaheeter CCO						&997)
	Hite Radio					SAKRI	(3,800}
	Duchy ofLancaster					1,900			1,900
	glumlnets					3,960	(2,700)		1,280
	MCC. Hale Crime				47					47
	Southvmy winter Wanner						(387)
	8outhway - Uniforms						(802)		1,900
	Seulhway - Music for Mindfulness				1,540		(313)		IW?
	MCC- Time 4U Horsecar				322		(322)
	Meneheehw Aypalt						&507)			698
	Manchester Regsf In	Need							2,250
	over 8278conuibuaena				1,98S	878	«,t48)		1,717
	Dana5ana				2,401				2,401
	Sauthvnm Housing					2000	«,806)			1S5
	Opsna				613	22294	(22,917)	10
	South Neighbourhood	Team - NIF -"The Dsn"			738					736
	Smog Slants				1,070	5260	(6&0)	«0)		80
	Hats Crbne						(88)
	Nursery Fees6Conmbueone					2,084	(2,064)
	Out OtBehoof Club					2,890	(2,090)
	Welfare					1 5		140

				NO	TES TO T	HE ACCOUNT	B FOR THE YEA	R ENDED (H	MARCH	2023
18	cont .. .
							At 1stAprg	Inoomlno				At31st
							2a23	Reeomeee	axpemeture		Trenerere	Iueron 2033
							2	8	2		2	8
	Rosfrfctsd Funds	from		prevfaua page			18,3SS	418,133	t308,300)		140	33,037
	Capital Funds
	Vealla						33,1S7	1,173	(2,718)			31,842
	Wstee MCC- 8 Mcr Regsnerauon						11,819 7,'098			(909) (548)		10,910 8,660
	Early Years - Playground						14,818	-	(1,123)			13,3&3
	Sauthway Danatlan		In Mnd				3,295			(483)		2,833
	Opens						388			(12P)		243
	NIP - The Den						347			(173)		174
	NIP- TY							3,118		(742)		2374
	Young htanchestsr							2,000		(860)		1,160
											14	t
	AncSsls ofSfoeenrsnf			lrr	Unrocofcfad Furlder
	Designated Capital						4,475		(1,338)		(7)	3,133
	Designated Fords
	Qaad Things Foundsgon				- Learning	Hub	3,687	2,000		(846)		4,741
	BigUfe - Looming		Hub				1	76	'l	600		1448
							9,808	9,600	(9,681)		(7)	9,320
	Qansrel Funds						071					10 6
	Total Unreslrlatsd	Funds					1\|98 7	1	3		12388
	Total Funds						9	62 17		842

										16
		NGTE6 TG THE ACCOUNTS			FOR THE YEAR	ENDED 31	MARCH 2023
(cont...) Previous Year					Al 1stApril	Ineecenc			At 31st
ANALYSIS OF CHARITABLE				FUNDS	2021	Reeevrcee	Enrenollure	Treeerere	March	2022
Analysis ofMcvemenl		In Reelrrded Funds			f	f	f	f	f
Centre
Cur Manchester VCS						58,0SI	(66,061)
We Love Mcr						2,000	(2,000)
Melaeyfeet						3,014	(2,708)
Donation in Mnd - premlssa			ooete				(3,800)
NIF ~ Chtlstmss							(194)
NIF Cocker						1,548	(1,64&)
Eh}su(gut South						4,000	(3,119)
NHB Manctmster CCG		- Ftu	Vacoine			3,449	(3,449)
HIgh Sheriff						600	(500)
Sman Greats						100	(100)
foaming Nuh
Soulhwsye - Learning	Hub					19,992	(I9,992)
MGC - Work Club						7,500	(7,600)
Donstlone - Tyecn Oonekuccon Young People 8p/ayschemas						2,800	(2,500)
So@elAction						2,000	(1,948)
HAF						23,783	(23,783)
Ttithre					712		(515)			197
Young Manchester					527		(S6,956)
Young Manchester -	Scbnce				291		(291)
Young Manchester Adventure				Fund		2,492	(2,492)
SBAScience Gmnt						600	(398)			104
Sport Engtend					1,954	4,606	(3,018)		3,444
Soulhway - Bumrear	Acttvhies						(222)			878
Ths CoopsraSve- Youth Amhdase										3
MCC Sprudsl EdUCstion		Needs		- NIF			(3)
MCC - Hate Crtms						1,250	(1315)			36
CYP						1,205	(6,208)		1,977
Vvs Love Mcr (CYP)						S,000	(5,000)
Young Manchester - Plsysoheme Plsysehsms DonaScne 8Other Income Ghye/ People 8ttrellbsfng					984 7'l4	11,094	(12,06&) (714)
MGC iltnp Welt Fund						20,837	(20,837)
MGC Mcr Wsllbelng	Fund					1,509	(1,496)			511
QIUIninate NH8 Manchester CCG						4.557 4~	(4,687) (3,238)
Greater Manchester Mene Health - WeISekrp						1,000	(1,000)
MCC. Hale Cdme					47	500	(600)			47
Soulhwsy -Winter Warmer					587	1,000	(1,200)			387
Southwey - Uniforms					181		('ISS)			2
Scuthwsy - Mush for	Mindfulness				t,640				1,640
MGC Tlme4U					128		(404)			322
Over 80's ConhtbuSons					2215	975	(1,2QS)		1,885
DctlaScne					307	2,094			2,401
MCG - Covld 18					133	8,029	(8,182)
Cpetm						49440	(4&,BZ/)			813
SouSI Nslghbourhecd	Team		- ISF -"The Den*				(212)	(347)		738
snmtt I)rsnM						2,390	(1,320)		1,070
Nursery
Hate Crtnte						750	(750)
Nursery Fess5 conulbucons							(881)
Cut oFSchool Club						3,362	(3,533)
Bdence Grant						500	(500)
Ws5sre
								7	18

OUR YEAR *1• ii P17

P18