COMPANY REGISTRATION NO. 06903414 Trustees Annual Report and Unaudited FinancRal Statements for the year ended 31 May 2021 for Mens Accommodation and Support (A Company LRmited by Guarantee) lll *A856N1AZ' 3110512022 COMPANIES HOUSE A24
MENS ACCOMMODATION AND SUPPORT INDEX TO TRUSTEES ANNUAL REPORT AND FIF4AF4CIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2021 Pag¢ Directors (frnstees) Report Independent ExYdmiDers Report Statement of Financial Activities Cash Flow Statement &7 BalaDce Sheet 8-9 Notes to the Fin2lleial StatemeDts 10-15
MENS ACCOMMODATION AND SUPPORT TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MAY 2021 The trustees who are also directors of the charity for the purp)ses of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31" May 2021. The Trustees have adopted the provision of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with ihe Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102)(effective I January 2015). Referenee and Administrntive Details This is the Directors Annual Rep)rt of Mens Accommodation and SupFK)rt Charity Registration Number 1142298. Registered company number 06903414 Registered Addres$ 102 Belmont Road, Liverpool, Merseyside, L6 5BJ Secretary Peter Moores Truste Anne Moores Peter Moores lan Reeves- appointed 1911112020 Bankers Lloyds TSB Liverpool Law Courts 2 - 12 Lord Street Liveo)ool L2 ITS Independent Examiner Alexander Myerson & Co Limited Alexander House 61 Rodney Street Livetpool LI 9ER Cbaritable stalu$ Mens Accon]modation and Support Is a registered charity, Number 1142298 We are also a company Limited by Guaraniee. number 06903414 and governed by its Memorandum and Articles of Association. Page I
MENS ACCOMMODATION AND SUPPORT TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MAY 2021 Structure overnaDce and maDa ement Peter Moores, Anne Moores and lan Reeves (appointed 19111120) are the ttwtees. Mens Accommodation and Support is an incorw)rated registered charity. Tnjstees are elected at the AGM. New Trustees have an induction covering the responsibilities of being a clwitable Director, and an introduclion to the aims, objectives and work of the charity. The Directors set overdll policy and direction for the charity. They meet every three months. making strategic decisions and reviewing progress. The Directors may appoint sub committees as appropriate. which make recommendations to the full Board. Day to day decisions and staff management are delegated to the chaTity's senior management. The Trustees have assessed and reviewed the major risks to the organisation. and are satisfied that policies and procedure5 arc in place and are implemented to manage the risks identified. Ob'ectives 2nd Activities Ob ectives Mens Accommodation and Support's ¢haritsble objectives "To provide housing, support, training and social skills for the homeless and disadvantaged in Liverpool. To provide a safe environmenf for people with alcolK>I. mental health and financial problems allowing for the provision of counselling. advice and training. To promote, through sport and team games physical well being and better social responsibility" Activities and ¢rforman¢e to achieve our ob"ectives During this p&st year both our clients and staff have faced unique challenges in ever changing environment with many of our clients and staff members contracting covid 19. Due to the pandemic we have implemented many healih and safety measures to safeguard all involved in the organisation. This includes mandatory testing for any new clients before they are accepted into our accommodation and regular staff testing for covid 19. In addition to this any planned move on has been put on hold to ensure we keep the spread of the virus to a minimum. Public Benefit The trustees confim) that they have referred io Charity Commission 8uidance on Public Benefit when reviewing aims and objectives and when reviewing plans for the future. The trustee5 have and will continue to ensure that charitable expenditure will be made to further a charitable purpos¢ to the public benefit. Page 2
MENS ACCOMMODATION AI¥D SUPPORT TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MAY 2021 FiDaDcial revieTV The accounis show that our income for the year was £921.763 and our expenditure was £714.310. showing a surplus of £207.453. The charity are always trying to seek further funding from various sources to ensure the charity can conlinue to operate. which is a challenge in the lough economic climate we are presently in. Reserves oli We will aim to achieve a level of reserves of at le&8t three months normal n]nning costs. The fijnding situation will be closely monitore(L expenditure will be kepi at a level within a8reed budgets, and TteeS will moniior the overall financial health of Mens Accommodation and Support. Plans for future eriods Due to the current situation of covid 19. we havc been forced to put on hold any plans to bring on new accomm(ydation and planned move ons. until council approval h&$ been granted. We are in contact with a registered social landlord who accommodate clients over the age of 55 and have agreed to rehouse a number of our older clients. This accommodation is sheltered with a wden service. We are also looking into opportunities for our younger clients. as we find that it is incrln81Y difficult for them to secure move on accommodation. We will continue to monitor the situation around the pandemic and implement any changes needed in line with the law. Our staff will continue to provide high standard of support to our clients during these challenging times. This report has been prepared in accordance with the special provisions of Part 15 of the companies Act 2005 Telatin8 to small Companies. Approved by order of the board of TnLStees on .. ZL . and signed on its behalf by: . Peter Mwres - Trustee Page 3
IDde ndent Exarniner's Re rt to the Trusttts of Mens Ac¢ommoda¢ion and Su IndepeDdent examintr's report io the trystets of Men5 Accornmodation #nd Support {'the Company,) I report to the charity trustees on my examinatiitrn of the accounts of the Company for the year ended 31 May 2021. Responsibilities and basis of report As (he charity's misiees of the Company (and also its dir10T5 for the purposes of cornwy 18w) you are Te5ponsibl¢ for the preparatton of the acwuDts in a¢cord#n¢e with the requirernents of th¢ Companies A¢t 26 Cthe 2(X16 Act?. Having saiisfied myself ihai the xcourtis of the Company are not required io be audiied under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charLry'5 accounis as cale4 oui under section 145 of the Charities Act 2011 Cthe 2011 Aa). In canying out my examination I have followed the Oirections given by the Charity Commission under s¢ction 145(5) (b) of the 2011 Act. Independ¢Tht examiner's sttement I have compleied my examinalion. I COnfn that no matt¢rs have come to my att¢ntion in conne¢tion with the examination giving m¢ cause to b¢liev¢'. ccovnting records were kepi in resFct of the Company as required by section 386 of the 2006 Aet. or the accounts do not accord with those records. or the accounts do noi comply with ihe accounting requirements of section 396 of the 2006 Acl oiher than any requirement ihai the accounts give a mje and lair view which is noi a matter considered as part of an independent examin&ion.' or the accounts have noi b¢¢n prepared in accordance wilh the methods and principles of the Statement of Recommended Ptaciice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance wilh the Financial ReponiDg Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come acn)ss no other matters in connection with the examinaiion to whi¢h attention Should be drdwn in ihis report in order to enable a FKoper understanding of the accounts to be reached. Paul Burns Bsc BFP FCA Alexander Myerson & Co Limited Chartered Accountant5 Alexander House 61 Rodney Street Liverpool LI 9ER Date.. Page 4
MENS ACCOMMODATION AND SUPPORT (compaDy limited by guarantee) Stgtement of Financial Activities For the year ended 31 May 2021 Note Unrestricted Restricted Total Funds Funds 2021 Total 2020 INCOMING RESOURCES Voluntary Income Donations CoronaviNs Job Retention Scheme 3 Investment Income Other trading activiiies 36,OlX) 96.240 96,240 13.368 13.368 17247 Ch8ritoble Activities 812.155 812.155 .052,707 TOTAL INCOMING RESOURCES 109.608 812.155 921,763 1,105.957 RESOURCES EXPENDED Charitable Activities 94.467 610,982 705.449 1,110.042 Governance COSLS 1.195 8.861 14,440 102.133 612.177 714,310 1.124.482 NET INCOMINGI(OUTCOING) RESOURCES BEFORE TRANSFERS 7.475 199,978 207.453 (18,525) TRANSFERS r4ET MOVEMENT IN FUNDS 7,475 199.978 207.453 (18,525) TOTAL FUNDS FUNDS BIF .11&12 (7.475) (7.475) 11.050 TOTAL FUNDS CARRIED FORWARD 199.978 199.978 {7,475) There were no a¢quisltions or discontinued Xiivilies during the year. The charity h&8 no recognised gains or losses other ihan as swed in the 5taiement of fmancial activities. P*ge 5
Mens Aecommod•tio and Su Csh Flow StaterneDt f r the Yer Ended 31 M 2021 31.5.21 31.5.20 Not¢s Cash flows from operating activities Cash generated from operdtions 7.989 Net cash frorn operating aciiviti¢s 7.989 Cash nows from investing activities Sale of ng$ble fixed assets Net cash from inv¢sting #ctivities Increasel(dttre#$e) in cash 2Dd eash equivalents Cash Ind csh equivalents at begiThning of year {7.989) 5,721 30.456 24,735 Ca$b ush equivalents at of year P*ge 6
Mens Atcommodtion #Trd Su Noies to the Cash Flow Ststement for hey r Ended Ma 2021 RECONCILIATION OF DEFICIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS 31.5.21 31.5.20 Surplusl(Defi¢it) before raxatiort Depreciation charges 207,453 143 (18,525) 192 207,596 {258.567) 42.982 {18.33J) (3,131) Increase in trade and oiher debtors Increase/(decrease) in trade and other creditors Cash generated from op¢r•lions CASH AND CASH EQUIVALENTS The amounts disclosed on the Cash Flow Statem¢ni ift resrn of cash and cash equivalents are in respect of these Balance Sheet amoun. Yerended 31 May 2021 31.5.21 1.6.20 Cash and cash equivalents Year ended 31 May 2020 31.5.20 1.6.19 Cash and cash equivalents 30.456 24,735 ANALYSIS OF CHANGES IN NET FUNDS At 1.6.20 Cash flow Ai31.5.21 Net eash Cash ai bank and in hand Total Pag¢ 7
MENS ACCOMMODATION AND SUPPORT (eompany limited by guaraDtee) Balance Sheet For tbe year ended 31 May 2021 2021 2020 Noies FIXED ASSETS Motor Vehicles. Computer Equspment & Fixtur¢s and fitting5 293 CURREf4T ASSETS Debtor5 C&th at bank aThd in Hand 2,956 22,467 34,389 30,456 315.423 64,845 CURRENT LIABILITIES Creditors and Accruals 10 115.595 72,613 NET CURRENT ASSETS 199,828 {7,768) TOTAL ASSETS LESS CURRENT LIABILITIES 199,978 (7.475) NET ASSETS 199.978 (7.475) Represented by.. RESTIUCTED FUNDS uTREsTRICTED FUNDS 12 199.978 {7,475) ACCUMULATED FU]YDS 199.978 (7.475) The Charitable company is entitled io exemption from audit unikr Section 477 of the Companies Act 2006 for the year ended 31 May 2021. The members have noi requiTed the company to obtsin an audit of its fala1 ststernents for th¢ year ended 31105r21 in a¢cord&Ttce with Sedion 476 of the Cornp&tties Act 2(KJ6. The trustees acknowledge their responsibilities for (a)en5uring thai the charirable company keeps OUntIng r¢wTds thai comply with Seciions 386 ond 387 of the Companies Aci 2006 and (blpreparing financial swements which give a mje and fair view of the Swe of affair5 of the ¢haritsbl¢ company as at the end of each financial year and of its surplu5 or deficit for each fmancial year in accordanee with the requirements of Sections 394 and 395 artd which otherwise compty with the requirements of the Companies A¢t 2)6 re]ing to financial ststements. so far as applicable (o the charitable company. P*8e 8
MENS ACCOMMODATION AND SUPPORT (¢ompaDy limited by guarantee) Bglgnce Sheet For the year ended 31 May 2021 These fjnancial stsrements have been prepared rn accordm wrth the provisions applicabk to companies subje¢f to the small companie5 regime. The cial ststements were approved by th¢ Board of TTU5te¢5 and authoris¢d for issue on t ..and w¢re signed on its b¢half by: Peter Moores- Direcior Date". Company Number: 06903414 PAgt 9
MENS ACCOMMODATION AND SUPPORT Noles to the Financial Statements For tbe year ended 31 May 2021 I. STATUTORY INFORMATION Mens A¢comtnodation and Support is a registered charity, and private company limiied by guarantee. registered in England and Wales. The company's registered number and regisiered office addre55 can be found on the Trustees Annual R¢porL along with th¢ registerrd ¢harity numlr. The presentation currency of the fmancial sr&ements is the Pound Sterling (£). 2. ACCOUNTING POLICIES (a) B8515 of Preparing the Firtancial Statements The financial slements have been prepared on a going concern basis the company coniinues to receive the support from its related parties stated in the notes to the accounts. (b) Basis of Ac¢o¥Trting The finan¢ial sialements have been prepared under ihe historical cost convention and in accordance with the Charities SORP (FRS 102)'Accouniing and Reponing by Charities Ststemeni of Recommended Praeiice applicable to charities preparing their accounts in accordance with the Financial Reporting S¢andards applicabl¢ in the UK and Republic of Ireland (FRS 102)(effective l January 2015). (c) Xneoming Resources Income is recognised in full on the Statement of Financial Activities in the year in which the charity has eniitlement to the incorne." Encoming resources are deferred when they have b¢¢n received in advance of the service period. (d) Expendithrt All expendiwr¢ 15 ¥counied for on an accwals basi5 and has been classified under headings that agwgate all costs reld to that category. WherE costs cannot be directly auribuied ro particular headings they have ten allocated io activities on a basi5 consistent with use of resources. (e) Fixed Assets Tangible fixed assets are Stsied at cost (or deerned cost) or valuation less accumulated depreciation and accumulated impaimient losses. Cosi includes costs dir¢uly allributabl¢ to making th¢ asset capable of operating as iniended. Depreciation is provided ai the following annual rates in order th write off each assei over its eslimated eful life. Fixwres and fittings- 150/• on £05t Computer Equipment- 25V• on Cost Assets Under £500 are noi pitalISed (O Costs Of ctivitiu in lurther*•¢¢ of ihe ¢hArity'$ objectives Costs of activities in fihrtherance of the charity's objectives include the direct costs of the activiiies and depreciation ort related assets. Where such costs relaie to more than one fvTrctional cost category, they have been split on either an estimated titne or fl(M)r space basis, as appropriate. Ig) Unrestricted Funds The unrestric(ed fund represents funds which are not des1ed for a particular purpose. (b) Restrieted Funds The $ttcre of restricied ndS is explained in the Nrf¢$ to the Finwncial Ststements. Th¢5¢ consist of fvnds allated for specific purp05¢S. P¢ 10
MENS ACCOMMODA TION AND SUPPORT Notes to the FinaD¢ial Statements For the year ended 31 May 2021 {1) Gifts and tknnated Servitts C&th gifts and donations are recognised in the accounts in the perisyls in whith they are rtceived. (i) GovtrnaD¢e costs Govemance costs rele to those costs which are incurred purely in fierance of improving or contributing to ilJ¢ governan ot'ihe charity. (k) Taxtion The Charity is exempr from ry)rporation tsx on its charitable tivslies. (l) Ptnsiom ¢05ts and other post retIreMet benefits The company operaies a defined contriburion s¢heme. Contributions payable to the company'5 pension scheme pre charged to the Statement of financial aciivities in the period to which ihey rel¢. I NET INCOMING RESOURCES The in¢oming r¢sour¢e$ are ststed after charging: 2021 2020 Trusiees Remuneration Auditors Remun¢rdtion Depreciation 2,000 192 143 3. INCOME Charitable Attivilies Unre5trided Re5tri¢ted 2021 2020 Liverpth)I City CouncÉl Auckland Home Solution5 Clients service charge(3 Pw payments) 221280 578219 12.656 221280 578219 12.656 1.034,581 18,126 812.155 812,155 1,052,707 Income R¢concili*tion Unrestricied Restriaed 2021 2020 Charitable Activities (15 aix>ve) Donations Coronavirus Job Retention Bank Interest Other tradirtg activities 812.155 812,155 1,052,707 36.000 96,240 96240 13 J68 13,368 17.247 109,608 812.155 921.763 1.105.957 Page 11
MENS ACCOMMODATION AND SUPPORT Notes to the FinaDcial Statements For the year ended 31 May 2021 4. TOTAL RLSOURCES EXPENDED 2021 2020 Unrestricted Restrided Charitable Aetivities Wages Social Security (ERNI) Pensions Rent Rates and Water Insurance Light and Heal Household mainrenan¢e costs TV and Lic¢n¢es Telephone Post and siaiionery Motor Expenses Sundry Expenses Subscriptions Legal and Professional Fes Depreciation Profivloss on disposal vehicles 87,5 6,877 305.584 23,982 176 97,242 48,324 2,229 64.770 48,373 6.398 4.567 297 1.342 4.201 393.174 30.859 176 97.242 48.324 2229 64.770 48.373 6.398 4,567 297 1.342 4,201 372,876 28,387 898 541.492 51.137 7,000 68.596 26.192 3.319 3,473 314 2,607 1.398 3.354 143 3.354 143 2.161 94.467 610.982 705,449 1,110,042 Governanee Costs (J¥ot¢ 5) 1.195 8.861 14.440 102,133 612,177 714.310 1.124.4f2 5. GOVERNA14CE COSTS Governance ¢05ts are made up &$ follows: Unrestricied Restricted 2021 2020 Aceountsncy/Audit Bank Charges 12.304 ?,136 1.195 .195 1.195 8.861 14,440 Page 12
MENS ACCOMMODATION AIYD SUPPORT Notes to tbe Financial Statemenls For the year ended 31 May 2021 6. STAFF COSTS 2021 2020 Wages & Salaries Social Security Costs Pensions 393,174 30,859 176 372.876 28.387 898 424,209 402.161 The number of employees earning ov¢r £60,000 per annum w&s nil 2021 2020 No. The avernge number of employees during the n0d was: 16 7. DEFINED cof4TRIBUTION PLA]YS The chariry operdte5 a defined contribution pension plan for its employees. The amounts Tecognised as an expense in the peric*J are £176(2020." £898). The defined C4)ntribu(ion liability at 31 May 2021 is nil (2020.. £25). 8. TANGIBLE FIXED ASSETS Fixwres & Fittings Compuier Equipment Total COST At l Jun¢ 2020 Addiiions Disposals 550 2.159 2,709 At31 May2021 550 2.159 2,709 DEPRECIATION At l June 2020 Charge for the period ElImined on di5P05al 5(Kl 1.916 143 2.416 143 At31 May2021 500 2.059 2.559 NET BOOK VALUE Ai 31 May2021 50 150 At 31 May 2020 50 243 293 Paee 13
MENS ACCOMMODATIOIY AND SUPPORT Notes to tbe Financial Statements For the year eDd 31 May 2021 9. DEBTORS 2021 2020 Funding Debiors Taxation Debtor Prepayrnents Oth¢r debtors 269,860 19,816 9.880 13216 10.666 3,907 10. CREDITORS AND ACCRUALS 2021 2020 Other Creditor5 Social Security and other taxts Loan '. Parkland E$e5 Ltd 25.116 19.909 70.569 59,656 12.957 613 I I. RESTRICTED FUNDS The movement on the restricied funds of the charity were as follows". Balance l June 20 In¢orning Outgoing Resources Resources Balance .31 May21 Liverp(M)I City Council 233,936 (233.936) Auckland Home Solulions 578.219 (378241) 199.978 812.155 (612,177) 199,978 Funding i5 provided by Livertrfx)I City Council till Augu 2020 then AUCklad Home Solutions. lo accommodate and support homeless people. 12. UNRESTRICTED FUNDS Balance l June 20 Incoming Resources Outgoing Resources Balance 31 May21 General Fund {7,475) lo9.8 (102,133) (7.475) 109.608 (102.133) Page 14
MENS ACCOMMODATION AND SUPPORT No¢e5 to the Financial StatemeDts For the year ended 31 May 2021 13. ANAL YSIS OF NET ASSETSILIABILITIES BETWEEN FUNDS R¢stri¢t¢d Unrestri¢ted Total Fixed Assets Current Assets Current Liabiliti¢s 150 315,423 (115,595) 150 315,423 (115,595) Net Asseis/(Liability) 199,978 199.978 14. TRUSTEES REiVtUNERATIOI¥ The trustees Teceived no remun¢ralion or reimbursed expense5 during the year. 15. RELATED PARTY TRANSACTIONS Employees who hold senior posiiions within the chartry are= Mrs E Mui¢h, Mr A Mutch, Mr5 J Mutch and Mr J Mutch. All were pamers in the M.A.S. Parthership and are directors in Parklands Eststes Limited. During the year, the cornpany paid rents totalling £86.992 {2020:£528.992) to these relaied parties, the amount owing at the 31105r21 wa5 nil (2020.. £30.000)- At the 3 110sr21 there w&5 a loan outstanding to Parkland Eststes Limiied £70.569 16. OTHER INFORMATION The company has no share capitsl and is limited by guaraniee. Every member of the Company ndertakes to contribute a sum not ex¢¢¢ding £1 to th¢ assets of th¢ ¢ornpany if it is wound up during his, her or its membership or within one yeax afterwards. 17. SUPPORT COSTS SupFM)n cosis ¢on5lSt of Insurance, Subscripiions, Professiornal Fee¥ Legal Fees. Govemance Cosrs and Depreciation which iotalled £14,587 (2020-. £23,793) 18. IMPACT OF COV[[19 ON GOJNG CONCERN A5 meniion¢d in the Trusie¢s report Covid-19 has had an impact on the charity in many ways giverj the impact of the virus. subsequent lockdown& socsal distsncing and a new way of working. Throughoui these diffjcult times the charity are extreTnely fortunate in having the financial support of the related parti¢$ referred to irt Note I S. The ongoing supwwt provided by these panies have allowed the x¢ounts io be prepared on a Going Concern Basis. Page IS