Charity registration number 1145056
Company reglstration number 7502624 (England and Wale$l
RENEWAL NORTHWEST
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

RENEWAL NORTHWEST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs S Durranl
MrA P Dutton
MrA S Gordon
Mr C R Maffey
DrDJWatts
Secretary
Mr C R Maffey
Senlor management
Mr W Downs
Chief executive officer
Charity number
1145056
Company number
7502624
Prinelpal address
61-63 Shaw Haath
Slockport
Cheshire
SK3 8BH
Registered officè
61-63 Shaw Heath
Sttsckport
Cheshire
SK3 8BH
Auditor
Richard50n Swift Audit Ltd
Chart818d Accountants
SlalutoryAudilor
11 Laura Place
Bath
United Kingdom
BA2 4BL
Bankers
Sanlander Bank
PO Box 10102
21 Prescol Street
London
E18TN
The Co-operative Bank rAc
Head Office
PO Box 101
1 Balloon Street
Manchester
M60 4EP
Solicitors
Knights PLC
Two Saint PeleTS Sqijaie
an¢hesler
M2 3AA

RENEWAL NORTHWEST
CONTENTS
Page
Tru51ees' report
Slalemenl of Trustees. responsibilities
12
Independent auditor's report
13-15
Statement of financial adivities
16
B8lan¢e sheet
17-16
Statement of ¢a$h flows
19
Note5 to the financial slaternent5
20-32

RENEWAL NORTHWEST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees Present their annual report and financial statements lor the year ended 31 December 2023.
The financial statements have been prepared in ac(x)rdan¢e with the accountsng policies set out in note 1 to the
financial statements and comply with the Charity'5 goverfjing do¢ument, the Companies Acl 2006 and
"Accounting and Rèporting by Charities.. Statement of Recommended Piactice applicablè to charilies preparing
theii 8w)unts in accordanee wrth the Financial Reporting Standard appli¢8ble in the UK and Republic of Ireland
(FRS 1021" leffectivts l January 20191.
Objectives and activities
The Charity has three objedives which are as follows..
(11 The relief of unernploymenl loi the Public Benefrt in the Greater Manchester area in such way5 as may be
thought fit. including the provision of work experience, skills development and training 50 as lo assist in gainlng
employment and the provision offood and temporary aC￿mMOdatIOn for homeless unemployed person5.
121 The relief of financial hardship among people living in Ihg Greater Manchester area by providing such
persons with items of affordable furniture and other household acce5soiies and support in setting up home,
which, through lack of means. they could not otherwise afford.
{31 The advaneémènt (rf thè Christian Faith by such charitable rnean5 as the Trustèes from time to time shall
delerwnine.
The Trustees have paid due reg8rd to guidance issued by Ihe Charity Commission in deciding what a¢livitt8s the
Charity should undertake.
Activities to further our First Obje¢tlv•
The relief of unemployment-
During 2023 we have provided a work expefienctr and tralnlng programme (Community Work Programrnel for
unèmployed people at our 61-63 Shaw Heath, Stockport facility which consists of several rented large units.
Wg have welcomed volunteers to our Programrne from various $our¢es, somè of whom were 'self4eferred'.
Once a volunteer has completed the inductKJn proTrss and initial as5essmenl, their work experience is designed
to suit each individual's ability and 16quirèments. Many of these people have not been in work for several years
prior lo their coming lo us.
The work axperience we provide is quite varied and somelirnes involves all departments of our operation or may
just foeus on one speciality. The main areas where experience can be gained are;
{al Fuinilure display and showroom sales,
Ibl Logistic5 (collection and delniery of fumiture and while goods).
{c } Computers.
(dl 8ric-a-brac sorting and selling of itèms,
(el ebay
(fj Wasle Management. CleaTanceslRemovals.
191 Electrical Refurbishment
Ihl Cafe work
Specifie training has been available in discipline5 such as customer handling, refurbishment of computers or
ele¢lri¢al appliances and portable appliance lesling cotnpetency. We have provided opportunities for fumilure
making and restoration and general office training. Indiwduals can be proirided with training related to online
advertlsing of our recycled goods which in turn can lead to opportunities in compijling and handling e-commerce
advertising and sales.
During 2023, we have been developing a property at 26 Buxion Road 10 5UPPOrt our residential programmg. As a
fessjlt there was additional work experience and trainin9 in buildinglfit out works.

RENEWAL NORTHWEST
TRUSTEES, REPORT {CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The provlslon offood and Temporary accommodation-
The Provlslon of food-
Providing food foi hotHeless unemployed individuals was reassessed al the end of 20181beginning of 2019. As a
result, the weekly 'Drop irn, on Sunday afternoons and our 'Street Work Programme, on Sunday evenings, both
based in Manchester oty ¢enlre, were suspended. This was due lo an increase in risk linked lo these acliwlies.
mainly due lo the spice drug that has had an adveis8 impact on the atmosphere amongst some ol Ihe groups
that we were seeking lo reach.
During 2020. w8 have comMen￿d an alternative way of providing food because of the hardship facing many
families due to the Cowd-19 Pandemic. We were able to provide food hamper5 and gasleleclric vouchers lo
support Ih05e on reduced incomes, which included some of our staff who were part ol the Government furtough
scheme. This continued during 2021 and 2022, bul this has become less of a priority for the charity and the focus
instead
has
been
employment
and
accommodation.
Temporary a¢¢ommodatlon:
Temporary 8¢¢ommodalion has been a central part ol the work of Renewal North West for the benefit of
homeles5 adults, most of which have had 3 history of alcohol abuse. drug abuse, or are ex-offenders. This has
previously been provided al Iwo lo¢ation5 in Stockport..
For the firsl phase of the Programrne, participants were accomrnodaled in separatè basèment fiats on
the lower floor of our Executive Offi￿T'S private residence in Stockport.
The second phas8, in th8 Chaiity's house nearby.
Providing for this need remains a focus lor Renewal North Wèst, but wè have been conscious of the developing
needs of individuals referred lo vs. along with an in¢re85e in risk. During 2021 and 2022. Ihe strategy for this side
of the work has been developing and during 2022. we were able to cotntnence use of the flat accommodation
above the cafe. At the end of 2022, we completed on the puichase of a new building tts further this work, 28
Buxton Road. Work on this property has progressed during 2023. Once this fa¢llity is fully operational. we will be
able lo house and care for another 5 individuals on our residential prograrntne, doubling tsur current capacity.
Re5ident5 Eome to us through various channels, bul rnosl often this happen5 through a referral via the prison
Chaplaincy sèmee.
Thè charity has suspended use of our Executive Officer's private residen￿ for lernporary accornrnodation. as
this no longer aligns with the strategy and risk tolerances agreed by the Trustees.

RENEWAL NORTHWEST
TRUSTEES, REPORT ICONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEIWBER 2023
Activities to further our Se¢ond Obl¥¢tlve
Providing affordable furniture and essential household goods-
We have used our rented space at 61*3 Shaw Healh. Slockport lo display low cost large and sm811 essential
items of furniture. white goods and smaller electrical appliances along with bric-a-brac and clothing for sale. The
rnajority of thè itèms we have had available were used and had been donated but some white goods were brand
new.
The fact that we have available Iow-c051 item5 for sale is widely known in the area now that we have been
operating lor well over len years. Advertisements for Renewal North Wesfs services 81so stress the low-cosl
aspect. Consequently, we supply many needy local people, who exist on benefits or low income5. with fviniture
and other household accessories to help them in their need.
To give an idea of the sp8¢ifi¢ èsséntial needs thèrè follows a list of the types of items that we have supplied al
affordable prices in the year".
FURNITURE.. Sofas (leather and Fabric}, riser recliner arrnchairs. easy chair5, wing backed Chairs, sideboards,
display cabinets, dining tables and chairs, k((chen stools, bookcase5, TV 51ands. colfee tables, conservatory
furniture. bedroom fumiture such wardrobes, bedside cabinels, bed bases and headboards. In addition lo this
bedroom furnilure we have supplied many reasonably priced mattresses.
ELECTRICAL GOODS= Electri¢ eookers, washing machines. fridges, freezers. dishwashers and inlegraled
appliances. Smaller itern5'. Microwaves, vawum cleaners. toasters, kett￿s, irons, TVS. DVD players, music
systems elc.
Many of the larger items we have delivered for a small additional tharge and even provided free fittlng and
installation of the good5 where nece55ary lo assist those in financtal difficulty in setting up horne.
CLOTHING.. We have displayed and sold a large seleclion of Men's. ladies and children'5 Items of clothing and a
good variety of donated Bric-a-brac items such as ornaments. vases, picture frames, cups saucers and wllery.
The availability of all these low-cost items has proved to be a great beneffit to those in financial hardship in the
Slockpori area throughout the year.

RENEWAL NORTHWEST
TRUSTEES. REPORT (CONTINUED}{INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Actlvltl•s to furthèr our Thlrd Obl¢¢tlv¢
Advancèm•nt of the Christian Faith=
Our Faith in Christ forTllS the essential basis and moliwalion for everything we do in pursuit of ovr objectives for
the benefit of others. The Lord Jesu5. when quoting the prophet Isaiah made His mission dear. The Spirit ol the
Lord is upon rne. because he hath anointed rne to preach the gospel to the poor,. he hath sent me to heal the
broken hearted, lo preach deliverance lo the captives, and recovering ol sight lo the blind, to set at liberty them
that are bruised, (Luke 4 v 181. We would seek to follow His example in concern and care lor the rnost
marginalised. It remains our desire whenever possible to enable others to discovei the In*lh about this unique
Person and for them to experience the transfoirning power of a Christ filled lrfé. Our activities that help advance
the Christian faith are set out below.
Organisational structure and leadership: Our Executive Officer, managers and some key volunteers are all
Chiistians, seeking to Serve God through their roles. Some of these individuals would express a sense ol calling
lo the work of Renewal North Wesl. As such, both the leadership of the organisation as a wholè and thè
operation of the functions on a day-to-day basis are led with the priority of advanang the Christian faith.
Christian focus sesslort for volunteèrs and stsff.. The first hour of each working day al 61-63 Shaw Heath
consists of a session lo f¢¢us exclusivety on the message of hope available through Jesus Christ. This daily
session is freely available lo all volunteers and staff.
The hour 15 usually divided into segments for singing and watching video clips of Christian songs and a segm&nt
devoted lo a Bible reading and talk. We have seen that this routine 'seis us up, for each day and is an excellent
way lo facilitate the advancement of the Christian faith.
Free Christian literature provision: Our fvrniture showroom is used to display literature Con￿$11ng of Blbles.
portions of scripture and Christian leaflels elc. These are available lo any of our bèn6ficiaflèS who want them free
of charge. Free literature is sometimes distributed outdoors by individual workers in the Charity.
Personal Christian testimony: We also promote the Christian faith in the most effedive way by our 5UPPOrters
sharing their experiences of how Jesus Christ has transfomed their own lives. These one-lo-one witnessing
opportunities oftèn arise in our day-to-day business as customers browse in our showroorn. Stories of freedom
from dwg or drink dependen¢y be¢aLJse of God's p¢)wer in an individual. certainly Serve to advance the Christian
faith.
Systematic Bible teaching.. Volunteers often benefit from regular systematic teaching sessions which are often
presented in video formal followed by opportunity for discussion. These sessions certainly help the partidpants to
develop in the Christian faith.
Caf•: Adjacent to our fumituta showroom, our cafe.'Rèfrash' is a facility for u5 to meet people from the
community and Informally share the tnessage oflhe gospel.

RENEWAL NORTHWEST
TRUSTEES, REPORT ICONTINUEDI{INCLUDING DIRECTORS. REPORTI
FOR THE YEAR ENDED 31 DECEMBER 2023
Achievements and perfomiance
Achievem•nts in 2023 related to our obj8etlvos
First Objeet Achièvèments - The rellef of unemployment
Throughout 2023. 89 individuals have been prowded with work experience and skills developmen( to support
them back into work.
Throughout 2023, 32 individuals have been employed through Renewal NW. Thls has brought ea¢h indiwdual
renewed hope and a transformed life. For many, this has meant for Iherr a break in long term benefit
dependency thus representing a saving to the Public Purse in benefit paymen15. They had discovered that a
fixed routine and meaningful occupation of time helped selfosteem more than time spent unoccupied at home.
Residential Programme-.
Changes required to the re$idential progrnmmè
As referred to in our 2020 report, we had undertsken a risk assessment of the residenlFal progTamrne and in
conjunction with planning for the future, identified the following..
The increased ¢omplexity of nèed has led us to deckle that the arrangement of accomrnodalion being
provided in self-contained units within our Executive Officer's own home is no longer an appropriate
solution for this aspect of the work.
A probation officer has indicated that a more Suitable arrangement for the work would be an independent
staffed arrangement
The Strategy lor the work developed during 2021 aThd 2022 which includes refurbishrnenl ol the flat
above the cale to provide temporary accommodation and purchase of a property a new building to
further this work, 26 Buxton Road. The Ilat was cornpleled during 2022, as was the purchase of 26
Buxton Road. Work to develop the Buxion Road property has continued during 2023.
Second ObJeetAehlèvemènts - The réll•f of financlal hardshlp
Ouring 2023 we have sold 165.566 items of low cost. high-quality household goods sold to the community lo
benefit those in financial need in the Greater Manchester area and Stockport in particular. There were 55,861
tran5aclion5 through our showroom.
This has included the following being rehomed..
3,602 éle¢trlcal Items
154.979 items of bric-a-brac and clothing
6,168 items from housa clèarances
We have also piovided the following addlttonal s•NIcè$-
163 dearances ar¢d remova15 carried out
1,275 deliveries into the community. including low-cost installation services lo help those ￿S1omerS
requiring most assistance through lack of means.
Recycling achievement - Our programme of supplyin9 low-￿$1 items such as fvrniture and ele¢trical goods
has a consequential environmental benefst. Effectively we have ie¢y¢led many items which would othèrwise have
been disp05ed of by lipping. This urjdoubledly provides a benefit lo the public good and the impact 15 -711
tonnes have been saved from landfill and-854' tonnes of C02 emis$ion$ saved from the atmosphere.
As part of our Community Computers work, the followin9 has been achieved..
4.125 devices redistributed for reuse or recycling
13.3 tonnes ol WEEE prevented from landfill
376 devices provided into the community at low-cosl lo help get people online
96 devices provided into under resources homes for free

RENEWAL NORTHWEST
TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Thlrd ObjectAchievem&nts - Th¢ advan¢¢m¥nt of th• Chrlstlan Falth
11 is very difficult to quantify achievements in relation lo this third object simply because the outcome of believing
faith in the Lord Jesus is a work of God, bul it is important lo note thè following..
Our responsibility is to preach., the Lord Jesu5 said 'Go ye into all the wodd, and preach the gospel,
Imark 16 v 151. The activity of making the gospel mess8ge known brfngs glory lo the Lord Jesus and
effe¢lively is advancement of Ihe Christian failh.
There is alway5 eviden￿ of saving faith in the Lord Jesus. filus 3 v 5 de5¢ribes I18s 'lhe washing of
regeneration. literally tnèaning to be born again. It is the acl of God's Holy Spirit whereby new life is
impSanled in a person and brings about a radical change be￿een what they were before salvation and
the life after becoming 8 Christian.
Individuals who become Christians would speak ol their salvation.. 'if thou shalt confess with thy mouth
the Lord Jesus. and shall believe in thine heart that God hath raised him from the dead, thou shall be
saved. (Romans 10 v 91
Daily Christian tocus session for volunteers and staff.. We have shown numerou5 videos of christs.an songs
and delivered many messages lo present the trulh of the Christian faith in these Sessions. The positivè rèsponse
from many of the individuals who have attènded bears testimony lo the effectivenes5 of these limes toward the
advan￿ment of the Christian faith. Certain people have confessed how that learning more about the Christian
faith presented in this formal, ha5 conVin￿d them of ils veracity. During 2023, 248 sessions were held Ifor each
working dayl, generally lasting 1 hour and on average attended by 20 volunteerslemployees.. based on average
attendance, 4,960 hours were covered. In addition lo these fomal limes, many informal conversations and on
tri-one discussions'on the job. have taken place be￿een Christian tnanagers and volunteers during Ihe year.
Distribution of Biblas and Chrlstian literature: Bible5 and Christian lilaraturg are availabla free of charge al
61-63 Shaw Heath and these items are taken Tegularly. Genuine Christian faith can tsnly grow after germination
of Ihe'living. Word ol God.
Systematic Bible study: Some volunteers have benefited again this year by partidpating in thematic and
consecutive Bible leathing sessions. This teaching was provided under the auspices Of our Exècutive Officer
Vvesley Oown5. Regulai local church aitendance for these individua15 also prowded opportun￿e$ for knowing
more about Chri51ian topics.
80th these openings for learning have borne positive results. witnessed by the changed behaviour and attitude of
these former offenders. These changes provide evKlen¢e that the Christian faith has adVan￿d in their lives
re$ulling in tangible Public Benefit.
'Refresh' cafe.. We sold 4,226 hot drinks during the year. As well as rne8ting a need in the ai8a. the cafe also
provides a venue for members of the public to drop in and engage with the mes$89e of Ihe Christian gospel
through informal conversation.
Social media: We reached 18.213 people through s(oal media, which also gives the opportunity for them to
engage with the message of the Chfislian gospel.
Hurnan rèsourees
Renewal North Wesys vision is lo translorm lives and bring hope through Jèsu$ Christ, so pèople and their lives
are al the forefront ol everything we do. We seek lo show every indiwdual person who comes through our doors
Ihe love of God in real. personal and practical ways.
We believe our work is about relationships and not things and so we endeavour to tTeal every person the same.
with no person deemed more important than any other from the Executive Officer lo the new&5t volLJnteer. We
want to be a pla￿ where people feel lovèd, cared for and respected.
We offer our employees multiple benefrts, such as offering them an exlra day off on their birthday5. so that they
can share that day as they wish.

RENEWAL NORTHWEST
TRUSTEES, REPORT {CONTINUED)(INCLUDING DIRECTORS. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Each employee is also registered for the Etnployès Assistance Programme through Peninsula. which is a 24-
hour helpline from Health Assured lo support Ihern through any of life's issues or problems. They can call a tree
24-hour confidential helpline or go online lo the website lo use the vast ari3y of rèsources on offer.
Alongside this proces5, they can a150 have one lo one rneeling with 3 desrgnalèd staff m6mber to talk through
any problems they may be experiencing either al work or home. We have a true open-door policy and the
employees are encouraged daily to commijnicale anything that may be nègatively affècting them. knowing it will
be dealt with in a confidential. non-judgemenlal way.
We offer training opportunities to all staff mernbeTS lo develop their knowledge and skills and havg r9cently
complelèd 'First Aid, and 'Manual Handling, qualifications for all our employees, which are qualilicalions that are
nationally recognised. Toolbox talks are also held at least once a week for all 51aff that will focus on a speafic
area of health a￿d safety and this again helps each person lo stay safe and grow in the knowledge and pradical
appli￿110n5 of their woikplacè.
The good work done has enabled us to employ 23 people who originally began life with us al Renewal as
volunteers and 4 of these people commenced employment with us during 2023. From long term unemployment,
these individuals have been able to bleak down the barners to achieving employment. Also. during 2023, 7
individuals have left Renewal for othei $mploymenl opportunities.
Each month we have a Workèr of th& M(>nth' award, voted for by all staff members and the selection proces5
indudes both employees and voluntèers. We ask for a nomination and a reason, so we can offer positive
encouragement lo those nominated.
We have had 89 different people receive work experien￿, skills development and employment opportunities,
Tesulting in 8 P0511ive experience. These volunteers have come to us through local agencies, the Job Centre,
Local Community Mental Heath tèam. Churches, Probation and self-referrals.
Volunteèrs are fundamental to oui operation and so they are treated with equal importance in every facel of our
work They are offered a full range ol opportunities and leave us having grown in their practical skillsels. bul also
per50nalty as they always grow in their sell-esteem, confidence and positivity. Our biggest problem al limes is
with regards volunteers wanting to stay for longer than their support workers ale willing lo allow. This is becaus8
they know they are working in a safe environment in which they are appreciated and valued.
Renew81 North West hold a volunteer eelebration each year, where each volunteer is asked lo come in and they
receive a small gift as a token of our appreciation, and they are given the recognib'on they deserve for their hard
work.
Volunteers can have a one-to-one meeting with a designated staff member lo talk about any issues or problems
Ihey may be experiencing. Wherever possible Renewal will help. for example, by either signposting or assisting
in keeping Iheirjourna15 up lo dale 01 with claims being m8de.
Some employee51volunleer5 have been Pfovided with accommodation during tha year. Whilst this is not part of
the overall 'programme', il ha5 SUPPOrted in providing stable housing foi those who may not Othe￿Ise be able to
afford it, or who may not be a priority foi council aGcoTnmodalion.
Impacts
Our impact report ft>r 2023 is appended and details some personal testimonies of those who have benefiled from
the work of Renewal North Wesl.

RENEWAL NORTHWEST
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Flnanclal rev5ew
Details of our income, cost of sales. profit and expenses for 2023 is shown in the accompanying accounts.
Comments on Forward Planning
We have maintained the smooth running of Renèwal North Wesf s operation from various sources of inwme in
2023. We are thankful that an element of s￿￿eSS acioss all areas ol the operation. together with the support that
ha5 been Prowded. has enabled us to continue lo develop and invest in the organisation.
We have not acliv8ly sought nor advertised lor donations in 2023. bul we really appreciate those gifts which we
have receTved from indimduals and churches who have donated so geneiously. God has supplied all our need
and demonstrated Hi5 lailhfulness throughout the year. He is worthy of all the glory.
Reserves Policy
Thè policy is to keep suffKient fvnds to meet the day-to-day ebbs and flows of working capital. our aim being lo
reflect this in the bank Business Reserve account. These funds are monitored dosely on an ongoing basis. The
re5etve policy covers a period of 3 months. operational costs.
The Charity's lolal Capital and Reserves al 31 December 2023 stood at £1.195,456

RENEWAL NORTHWEST
TRUSTEES, REPORT {CONTINUED)IINCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Other Policies
lal Health and Safety: This policy is designed and enforced lo prowde and maintain a safe place of work and a
sale and healthy working environment for our volunteers and others. 11 sets out information in the prornolion.
awareness and understanding of health and safely throughout the workforce. Regular assessments of risks lo
volunteers and others are required to be made. Specific attention is given lo ensuring the safety and absence of
health iisks in connection with thè use, handling and storage of all art¢cles substances and equipment.
Issues covered are fire safely, first aid, elè¢lrical equipment protocols, druglalcohol controls, manual handling
and driving. Our smoke free policy is 8150 highlighted within the policy. Renewal Northwest endeavour5 to take all
reasonable precautions to provide and maintain working cLx)dllions which are safe, healthy and that wmply with
all statutory requirements and codes ol practice.
Ibl Vulnerable Adults: The protedion of vulnerable. adults from abuse is a priority in all sections of Renewal
North West's operation. Safeguarding and promoting the welfare of vulnerable adults is paramount lo our work
and is key to our objectives. Adequate tTaining on safeguarding Adults is provtded for the staff and all helping
volunteers.
DBS disclosures - We ale ¢ommittgd to safer recruitmanl poli¢ios and practices fr)r Trustees and volunteers
which include5 having enhanced DBS di5c105ures for Trustees and Hèlprng volunteers when indicated.
Icl Equal Opportunitie5: Renewal North Wesl is an equal opportunity employer and is committed 1¢ the policy
of Irealing all 115 employees and job applic3nts equHlly. Our employment policy is to provide fair and fulfilling
employment. We train oui employees lo allow them lo develop as best suits Iheii individual needs as w811 as
those of the charity.
Renewal ha5 a policy of paying the living wage lo all employees.
Idl Anti- Harassment: This policy outlines our cornmilment lo prowde a work environment in which all
employees are treated with respect and dignity and that 15 free of harassrllenl and bullying based upon age.
disability, gender reassignment. race (including colour. nalionalily and ethnic or national origins). religion or
belief, sex andlor sexual or¢entation. Breaching the lemis of thi5 policy could conslilule unlavrful discrimination
and could be treated as gfOSS misconduct undef Ihe company's disciplinary procedure.
lel Antl-Fraud Pollcy: This policy highlights the seriousness ol fraud and other forms of dishonesty and outlines
the tNe8sures the wmpany lakes to delect and deter it. This policy is reviewed on an annual basis and has within
il piocedures to be followed foi detection and investigation.
lfj Remuneration of helping volunteers- Oui policy includes reimbuisement of any travel expenses ineurred by
our volunteer5 as they travel lo work by bus or train. These c0515 are normally reitnbursed on a daily or week
basis. Lunche5 are provided freely for all volunteers as required.
191 Whlstle blowlng Pollcy: Renewal North West is committed lo protecting individua15 who make certain
disdosures about any instance of malpractice or wrong doing in the public interest. We believe in a culture of
transparency and openness that encourages individuals to voice Iheif concerns without fear of intimidation or
recriminalion.11 any individual does voice concerns, they can expect a salisfaclory explanation and their concern
will be trèatèd confidèntially and rigoiously investigated.
Ihl Drivers b•st prdctlcè pollcy: This policy sets out the standards wa expect of our van drivers as they carry
out their duties of delivery and collection of donated goods.

RENEWAL NORTHWEST
TRUSTEES, REPORT ICONTINUED)(INCLUDING DIRECTORS. REPORTI
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees have assessed the major risks lo which the Charity is exposed and are satisfied that 5yslern5 are in
place to mitigate exposure to the major risks.
Main Residual Rlsks
No present strategic risks
Executive Officer Wesley Down5 is ￿sponSible for the identification and miligalion of day-to4ay risk5 as a result
of the aclivitie5 of Renewal North West.
Temporary accommodation
It was recognised in 2017 that the indiwduals on the residential pro9rarllme have increased and complex needs
and with this comes a greater risk given that the temporary accommodation 15 prowded in units adjoining our
Executive Officer's own home. which is in a residential 8rea.
11 was recognised that a more suitable arrangèmenl would be required and from 2021 10 2022 the strategy was
developed for'Renewal living,. During 2022 we were able lo cornmence use of the flat acwmmodation above the
cafe and at the end 012022. we completed on the purchase of a new building to further this work. 26 Buxton
Road. Work on the property pmgr&ssed during 2023. Once Ihis facility is fully operational, we wlll be able to
house and Cale lor anolher 5 individuals on our re5idenllal programme, doubling our current ￿pa¢1[Y. Residents
come to us through various channels. but most often this happens through a referial via the prison thaplaincy
service.
11 is necessary lo cotntnenl thatwe always consider our future plan5 subject lo the will of God and are loo￿ng for
His leading in plans.
Structure, gov8rnance and manag•m•nt
The Charity is a compaTry limited by guaranlèa. registered with Companies House on 24 January 2011 and wllh
the Charity Commission on 14 December 2011. ItsArtides ofAss0ry3tion are the goveinlng document.
The Truslegs. who are a150 tha directors for the purpose of company18w, and who served durlng the year and up
to the date of signature of the financial stalernenls were..
Mr S Davies
{Resigned 3 May 20231
Mrs S Durrant
MrAP Dutton
MrA S Gordon
Mr C R Maffey
Mrs A Newoll
DrDJWatts
(Resigned l March 20241
The need for the choic6 and appointment of new Iruslee5 15 considered by the existing board on a regular basis
and appointments are effective by a resolution of the board. Notice of such meetings and any pioposed
appointment must be received by all the trustaès well in advance. New appointees musl also have pre￿oUSlY
expressed their willingne55 to act.
A director appointed by a resolulitin ol the other directOT5 must retire al the next annual general meeting following
their appointment and may be re-ele¢ted. Trustees who have been longest in office since their la51 appointment
must retire by rolalion at each annual gèneral meeting bul can then also be re-elected.
Prior lo their appointment, new trustees are made aware of the irnportance of the role and the respon5ibililies
attached lo it. There follow5 an induction proce55 which include5 an introduction to the hi510ry of the Charity and
details of 115 aims and Obj￿15 Wlth emphasis of the Public Benerrt 85PèCt. New trustees are also provided with
copies of The Articles ofAsso¢iation of the Charitable Company and ils various policies.
io-

RENEWAL NORTHWEST
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORTI
FOR THE YEAR ENDED 31 DECEMBER 2023
None of the Trustees has any beneficial interest in the company. All the Tru51ees are members of the cornpany
and guarantee lo contribute £1 in the event of a winding up.
The routine management and adminislratlc>n is carried OLtI by Mr W Downs {ExècutiV8 Officèrl who 1$ responsible
lo the board of TtUStee5 and report5 directty lo thern.
The board ol Trustees mee15 at 5ea5t three limes annually and al any other lime when it becomes ne￿SSary lo
review progress and make decisions as they plan the future development of the Charty. The executive officer 1$
usually present at the meetings of Ihe Irustees as he has Ihe added responsibility of implemenling their decisions
on a day-to-day basis.
In November 2023. tha Trustees held thèir annual'stratagy Day.. lo support developmanl of tha slralagic
planning of the tharty.
Audltor
In accordance with the cornpany's articles, a resolution proposing that Riehardson SwiftAudil Ltd be reappointed
as auditor of the company will be pul al a General Meeting.
The TTuslees' report was approved by the Board of Tnjslees.
MrA P Dutton
Trustee
D8led..

RENEWAL NORTHWEST
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees, who arè also the directors of Renewal Northwest for the purpose ol ￿rnPany law. are responsible for
preparing the Trustees, Report and the financjal slalements in accordance wth applicable law and United Kingdom
Account4ng Standards (United Kingdom Generally AC￿pted Accounting Piacti¢e}.
Company Law ￿qUireS the Trustees lo prepare financial slalemenls for each financial year which give a true and
(air view of the slate of affairs of the Charity and of the incorning resources and application of resouices. incjuding
the income and expenditure, of the charitable company (or that year.
In preparing these financial statemènts, Ihg Trustees are required lo..
selecl suitable accounting policies and then apply them consistenlly..
obsgNe the methods and principles in the Charthes SORP..
make judgements and estimates that are reasonable ar￿ prudent..
slate whether applicablè UK Aeeounling Standards have been followed. subje¢t lo any rnalerial departures
disclosed and explained in the finan(aal statements- and
prepare the financial slalements on the going concem basis unless it is inappropriate lo presume that Iha Charity
will conllnue in operation.
The Trustees are responsible for keeping adequate accounting record5 that disdose with reasonablè accuracy al
any lime the financial position of the Charity and enable them lo ensure that the finanaal statements cotnply with
the Companies Act 2006. They are also responsible for Safeguarding the assets of tha Charity and hence for taking
ie8sonable steps for the prevention and detection of fraud and other irregularities.
12

RENEWAL NORTHWEST
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF RENEWAL NORTHWEST
Opinion
We have audited the financial slalemen15 of Renewal Norihwest (the 'Charity'l for the year ended 31 December
2023 which comprise the statement ol financial actiwlies. the balan￿ sheet, the slalernenl of cash flows and notes
lo the fin8nei31 statements, including significant accounting policies. ThÉ financial reporting framework that h85 been
applied in their preparation is applicable law and United Kingdom Accounting Standards, including Finan¢ial
Reporting Standard 102 The Financi21 Reporting Standard appllcablg in th8 UK and Republic of Ireland Iuniled
lfjngdorn Genèrally Accepted Accounting Practice).
In our opinion, the financial slalemenls".
give a Itue and fail vitrw ol the state of the charitable company's affalrs as at 31 Decembar 2023 and ol 115
incoming resources and application of resources. for the year then ended.,
have been property prepared in accordance with United Kingdom Generally Accepted Accounting Pr8cli¢e".
and
have been prepared in accordance with the requirements ol the Companies Act 2006.
Basls for opinion
We conducted our audit in accordance with 1nleinab.onal Standards on Auditing (UK) IISAS IUKII and applicable
law. Our re5ponsibiliiies under those standards are further described in the Auditorfs responsibilities for the audit of
the financlal slatements section of our report. We are independent ol the Charity in accordance with the ethical
requirements that are relevant to our audit of the finallcial 51alements in the UK. including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilitie5 in 3c¢ordance with these requirements. We believe
that the audit evidenc8 wa havè obtained is suificient and appropriate lo prowda a basis for our opinion.
Conclusions relating to going ¢on¢èrn
In auditing the financial statements, we have concluded that thè Trustees. use of the going c4)ncern bast5 of
accounting in the preparation ol the financial statements 15 appfopriala.
Based on the work we have perfomied, we have not identified any material Ltncertainties relating lo events or
condition5 that. indwidually or collectively, may cast significant doubt on the Charity's abilily to continue as a going
concern for a period of al least ￿e1ve months from when the Iin8n¢i81 slat8ments are authorised for issue.
Our re5pon5ibilitie5 and the iesponsibilities of the Trustees with respect lo going concem are described in the
relevant sections of Ihls report.
Other Infomiation
The other information COTnpfises the information included in the annual report other than the finanaal statemen15
and our auditorfs report Ihereon. The Trusteès are responsible for the other infoimalion contained within Ihe annual
ieport. Our opinion on the financsal slalemenls does not cover the other information and we do not express any form
of assurance conclusion Ihereon. Our responsibility is to read the other information and. in doing so. consider
whether thè other information is materially inconsislenl with the financial staternents or our knowledge obtained in
the WLJlSe ol the audit, or otherwise appear5 to be matenally mi5slated. 11 we identify such material inconsistencies
or apparent material misstatements, we are required lo delermlne whether this gives rise lo a material misslalemenl
in the financlal slalements themselves. If. based on the work w8 hav8 performed, we conclude that there is a
malerial misstatement of this other infomiation, we are requiied lo report that fact.
We have nothing Its rèport in this ragard.
Matt&rs on which we are required to rgport by •xc•ptlon
We have nothing lo report in respect of the following matters in relation to whlch the Charitiès {Accounls and
Rèports) Regulation5 2008 require u5 to ièport to you if, in our opinion..
the information given in the financAal statements 15 inconsislenl in any material respect with the Tru51ee5'
report., or
suffi￿ant aecounting records have not been kept., or
th6 financial statements are not in agreern8nt with the accounting records: OT
we have not received all the information and èxplanations we requiie for our audit.
13-

RENEWAL NORTHWEST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF RENEWAL NORTHWEST
Responslbilities of Trustees
As explained more fully in the statement of Trustèes. rèsponsibilities, the Truslges, who are also the directors of the
Charity for the purpose of cotnpany law. are responsible fof the préparation ol the financial slalemenls and foi b8irkg
sa115fied that they give a true and fair view, and for such Internal eonlrol as the Trustees determine is necessary lo
enable the preparation of financial slalemenls that ale flee from material misslatem8nl. whether due lo fraud or
error. In preparing the financial slalements, the Trustee5 are responsible for a5se55ing the Charity's ability to
continue as a going concern, disd05ing, as applicable. matters related lo going concern and using the going
con￿rn basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease
operations, or have no realislic altemative but lo do so.
Auditorfs re5pon5ibilitie5 for the audit of the financial statements
We have been appointed as auditor under section 144 of thè Charities Act 2011 and report in accordancè with the
Act and relevanl règulation5 made or having effect thereunder.
Our objectives are lo obtain reasonable as5uran¢e about whether the finanaal slalernenls as a whole are free from
mater¢al misstalement, whether due to fraud or error, and to Issue an auditor's report that indudes our opinion.
Reasonable assurance is a high level ol assurance but is not a guarantee thal an audit conducted in accordance
with ISAS IUKI will always detect a material misslalement when it exists. Misstatements can arise from fraud or
error and are considered material il, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
The extent lo which our procedures ale ¢ap8ble of delecllng iiregularilies, Indudlng fraud, is detsiled below.
Irregularities. including fraud. are instance5 Ot non-compliance with laws and regulations. We design procedures in
line with our responsibilities. oullined above, lo delect material mis51atemenls in respect of irreoularilies. including
fraud. The extent lo which are procedures a￿ capable of detecting irregularities, including fraud is detailed below..
Our approach was as follows..
We obtained an undeTslanding of the legal and regulatory framoworks that ar& appli¢able lo the entity by dis¢usslon
with key personnel and consideration ol our experience of this and similar 5ectois.
We delermined that the most significant laws and regulations which have a direct impact on the foim and conlenl of
the finanual slalernenls of the enlily are the Companies Act. Charities Act and UK GAAP, specifically FRS102 and
the Charities SORP.
We determined that the most signifieant operational laws and regulallons for the entity are those relating to
safeguarding, health and safety. food hygiene and retail iegulalions.
Based on the results or our risk assessmenl we designed our audit procedures lo identify non-compliance with such
laws and regulations idenlified above, with no issues arising.
We gained an understating Of the enb"ly's policy and procedures by dls¢ussion with key personnel and substantive
audil work.
Wa assessed the risk of material misstatement in respect of fraud Ihrough ouf planning processes. and no
significant risks werè identified.
We considerod thè risk of fraud through managemenl ovèrride and, in response, we incorporated lesling of manual
journal entries into our audit approach.
Based on Ihe results of our risk assessment we designed our audit wocedures to identify and lo address material
misstatements in relation lo fraud.
A furiher de￿rIPtIon ol our responsibilities 15 available on the Financial Reporting Council's website al.. https..11
www.frc.org.uklaudilor5respon5ibilll￿S. This desciiplion forms part of our audil0rf5 report.
Other matters
The comparative figures are unaudited.
14_

RENEWAL NORTHWEST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF RENEWAL NORTHWEST
U$è of our report
This report is made solely lo the Company's member5, as a body, in accordance with se¢tion 391 of the Companies
A¢1 2014. Our audit work ha5 beèn undertaken so that we might stale to the company's membèis thosè matters we
are rèquired lo slate lo Ihern in an auditorfs report and for no other purpose. To the fullest extent permitted by law.
we do not accept or a55urne iesponsibility to anyone other than the company and the Company's members as a
body. for our audit work, for this report. or for the tspinions we have formed.
Catherine Edwards Bsc FCA Isenior Statutory Auditor)
For and on behalf of Richardson swift Audit Ltd
Chartered Accountants
statutory Audltor
11 Laura Place
Bath
United Kingdom
BA2 48L
n]•
Richardson Swift Audit Ltd 15 eligible for appointment as auditor of the Charity by virtue of its eligibifity for
appointment as auditor of a compally under sectlon 1212 of the Companies Act 2006.
15-

RENEWAL NORTHWEST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Rèstricttd
funds
funds
2023
2023
Total Unrestrictsd Restricted
funds
funds
2022
2022
Total
2023
2022
Notes
Income from:
tlonations and legaciès
Charilable activities
Other trading activities
Investments
56,374
145.121
799.217
188
163,124
219,498
145.121
799.217
188
106,303
114,693
723,754
54,513
160,816
114,693
723,754
Totsl income
1,000.900
163.124
1,164.024
944,758
54.513
999.271
Expendiiure on..
Raising funds
Charitable activities
801,687
112.478
1.707
23.917
803,394
136.395
694,530
78,626
34,096
13,481
728,628
92.107
Total èxpèndlturè
914.165
25,624
939,789
773,156
47,579
820,73S
Net income
86.735
137,500
224,235
171.602
6.934
178,536
Transfers be￿een
funds
405,580
(405,580)
Net movement in
funds
11
492,315
1268,0801
224.235
171,602
6,934
178.536
Reconciliation olfunds:
Fund balances at 1 January
2023
684,504
286.717
971,221
512,902
279,783
792.685
Fund balances at 31
Dac•mber 2023
1,176,819
18.637 1.195,456
684,504
286,717
971.221
The statement of financial activities indudes all gains and losses recognised in the year. All in¢J)me and expenditure
derive from continuing activities.
16

RENEWAL NORTHWEST
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Notes
Fixed assets
Goodwill
Tanghble assets
15
10.000
871,240
15,000
834,162
Current assets
Stocks
Debtors
Cash at bank and in hand
17
18
4,406
40.502
497,846
27.620
321.327
542,754
348.947
Credltots: amounts falling du8 wlthln
onè yèar
20
{28,5381
126.8881
Net current assets
514.216
322,059
Total assets less current liabllities
1,395.456
1.171,221
Credltors: amounts falllng due after
mora than one yèar
21
{200.000
(200,QOOI
Net a$$pts oxeludlng p•n$ion liability
1.195.456
971.221
Net assets
1,195.456
971.221
The funds of the Charity
Restricted incorne fund5
Vnreslricted lunds
18.637
1,176,819
286.717
684,504
1,195,456
971.221
The company is enlilled lo the exemption from the audit requirernenl contained in section 477 of the Companies Ad
2006. for the year ended 31 December 2023, although an audit has been carried out under section 144 of the
Charities Act 2011.
Thè directors acknowledge their responsibilities for complying with thè r8quiiemènts ol thè Companies Act 2006
with rèspect to accounting records and thè prèparation of financial 51alemenls.
The members have not required the company lo obtain an audit of ils financial statements under the Tequiremenls
of the CompaniesAcl 2006. for the year in question in 8ccordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subjèct
to the small companies regime.
17-

RENEWAL NORTHWEST
BALANCE SHEET (CONTINUED)
AS Af 31 DECEMBER 2023
The financial statements wefe approved by the Trustees on
MrAS Gordon
Trustee
Mr C R Maffey
Trustee
Company registration number 7502624 (England and Walesl
18-

RENEWAL NORTHWEST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Notes
Cash flows from operating activities
Cash generated fiom operations
29
263.224
201.744
Investing activities
Purchase of tangible fixed 8ssets
Investment income received
186.8931
188
1356,6111
N•t cash used in investing activitie5
{86,7051
1356,6031
Finan¢lng actlvltles
Repayment of borrowings
200,000
Net cash (used inllgenerated from
financing a¢tivitlg$
200.(￿J0
Net it)crease in cash and cash equivalents
176,519
45,141
Cash and cash equivalents at beginning of year
321.327
276,186
Ca$h and cash •qulvalants at end of year
497,846
321,327
19-

RENEWAL NORTHWEST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Charity information
Refiewal Northwest is a pr¢vale company lirniled by guarantee Inco(poraled in England and Wales. The
registered office is 61-63 Shaw Heath, Stockport, Cheshire. SK3 8BH.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's Igoverning documentl. the
Companies Ad 2006. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic ol
Ireland. I'FRS 102.1 and the Charities SORP "Accounting and Reportin9 by Charities.. Statement of
Recornmended Practice applicablè to charities preparing their accounls in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. The
Charity is a Public 8enefit Entity as defin8d by FRS 102.
The finaneial statements are prepared in sterling, which is the functional currency of the Gharily. Monetsry
amounts ill these f5nancial statements are rounded to the nearest £.
The financial slalements have been piep8red under the historical cost convention. Imodified to indude the
revaluaiion of freehold propertie5 and lo include inveslmtrnl propertiès and cèrtain financial instruments al fair
valuel. The prinapal accounting policies adopted are sel out below.
1.2 Golng concérn
At the time of approving the financial statements, the Trusteès havè a rèasonable expèclalion that the Charity
has adequate resources lo continue in operational existence for the foreseeable hjture. Thus the Trustees
continue to adopt the going con￿rn basis of ￿untIng in prgparing the finan¢lal slalements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the TfU51ees in furtherance of their charitable
objectives.
Restricted funds are subject to Specif￿ conditions by donors or grantors as lo how they may be used. The
purposes and uses of the restricted funds are set out in ihe notes lo the financial 51alemenl5.
Endowment funds are subjed to sperjfic conditions by donors that the c8Pit81 must be maintained by the
Charity.
1A Income
Income is recognised when the Charity is legally enlilled lo tt after any performance conditions have been
met. the amounts can be measured Teliably. and it Is probable that Income wil be re¢esved.
Cash donalions are recognised on receipt. Other donation5 are recognised once the Charity has been notified
of the donation, unless performance conditions require deferral of thè amounl. Income lax recoverable in
la¢ion to donations received under GiftAid or deeds of covenant Is re¢ognised al the lime of the donation.
Legacies are recognised on receipt or othe￿iSe if the Gharity h88 been notified of an Impendlng distribution,
the amount is known. and re￿Ipt is expected. If the amount 15 riot known, th8 legacy is treated as a
contingènt asset.
1.5 Expènditur•
Expenditure is recognised once there is a legal or con51rvclive obligation lo make a payment lo a third party, il
is probable that seltlement will be required and the amount of thè obligation can be measured reliably.
-20-

RENEWAL NORTHWEST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Icontinuedl
1.6 Intangible fixed assets - goodwill
Goodwill represents the exces5 01 the cost of acquisition of unin¢orporated buslnesses over the fail value of
net as5e15 acquired. 1115 initially iecognised a5 an a55el al cost and is subsequently measured al cost less
accumulated amortisalion and accumulated impairment Ios5e5. Goodwill Shall be considered lo have a finite
useful life, and shall be amortised on a syslernalic basi5 ovef a 5 year period.
1.7 Tangible fixed assets
Tangible fixed asset5 are initially measured at cosl and subsequently measured at cost or valuation, nel of
depreaalion and any impaimenl losses.
Depreciation is recognised so a5 to wiite off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Land and buildings
Properly improvements
Fixtures, fittings & equlpmenl
Motor vehicles
10 /0 Slraighl line
2SQh Slraighl linè
25% Straight line
The gain or loss arising on the disposal of an asset is delerrnined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the slalement ol financial activities.
1.8 Impairment of fixed assets
At each reporting end date. the Charty remews the carryin9 amounts of its tangible and intangible assets to
determine whether there is any indication that those assets have suffered an impairrnent loss. If any such
indication exists, the recoverable atnount of the asset is estimated in order to determine the extent of the
mpaimènt loss {if anyl.
1.9 Stocks
Stocks are staled al the lower of cost and estimated selling price le5S C0515 lo complete and sell. Cost
comprises diTe¢t materials and, where applicable, direct labour ¢05ts and those overheads that have been
incurred in bringing the stock5 to their present location and condition. Items held for distribution al no or
nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is (he estsmated selling price le55 all e51imaled costs of completion and costs to bo
incLtrred in marketing. selling and distribution.
1.10 Cash and cash èquivalents
Cash and cash equivalents include cash in hand, deposits held at call wlh banks, other 5hort-lerm liquid
investments with original maturities ol three monlhs or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in Current liabilibes.
1.11 Financial Instrumènts
The Charity has elected to apply the provisions ol Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, ol FRS 102 to all of its financial instruments.
Financial Instruments are recognise(l in the Charity's balance sheet when the Chari(y be￿Me$ party to the
conlraclual piovisions of the in51ruTnenl.
Financial assets and liabilities are offset. with the net amounts presented in the financial slateTllenls, when
there ts a legally enforceable right lo sel off the recognised amounts and there is an intention lo settle on a nel
basis or to realise the asset and settle the liability simultaneously.
21

RENEWAL NORTHWEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
A¢¢ounting poli¢ie$
Icontinutdl
Basi¢ financial assets
Basic financial assets. which include debtors and cash and bank balances, are inltially me8sured at
Iran53Ction piice induding transaction costs and arè subsèquèntty carried at amortisèd cost usin9 the effective
interest rnelhod unless the arrangement ¢ong1ilules a ffn3n¢ing 118nsa¢tion. where the Ir3nsaclion is
measured al the present value of the future receipts discounted al a market rale of inlefesl. Financial assets
classified as receivable within one ye8r are not amortised.
Baslc financlal Ilabillllos
Basic financial liabililies. including creditor5 and bank loans are inilialty recognised al transaciion price unle55
Ihe arrangement constitutes a financing transaction. where the debt instrument is measured at the present
value of the future payments discounted at a markel rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt in$lrumen15 are $ub5equenlly carrie(l al amortised cost. using the &ffe¢b"vg inlertrst rale method.
Trade creditor5 are obligations to pay lor good5 or services that have been acquired in the Ordinary couise of
operations from suppliers. Amounts payable are classified as current liabilitie5 if payment is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially al
transaction price and subsequently measured al amortised cost using the effective interest meihod.
Dereeognition of finaneial liabilities
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or
cancelled.
1.12 Employee benefits
The cost of any unused holiday enlillemenl is recogni5ed in the period in which the employee's service5 are
received.
Temiinalion benefits are recognised irnmedialely as an expense when the Charity is demonstrably committed
to lerminale the employment of an employee or lo provide lerminalion benefits.
1.13 Retlrèm•nt benèfits
Payments to defined contribulion retirement benefit schemes are charged as an expense as they fall due.
Critical a¢¢ounting estimates and judgements
In the applicat¢on of ihe Charit￿$ accounting policjes. the Truslees are required lo make judgements.
estimates and assumptions about the carrying amount ol assets and liabilities that a￿ not readily apparent
from other sources. The èstimates and assoaated assumptions are based on historfcal experience and other
fadors that arè considered lo b8 rel6vanL Actual results may differ from thesè estimatès.
The estimates and underlying assumptions are reviewed on an ongoing basi5. Revision5 to accounting
eslimales 8re recognised in the period in which the eslirnale is rewsed where the revision affec15 only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
-22-

RENEWAL NORTHWEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from donations and legacie$
Unrestricted Restricted
funds
funds
2023
2023
Total Unre$tri¢t¢d Re$trlet•d
funds
funds
2022
2022
Total
2023
2022
Donation5 and gifts
56,374
163.124
219.498
106.303
54,513
160,816
Charitable p¢tivitie$
2023
2022
Income from serv￿e5
Rental income
103.292
41,829
88,254
26,439
145,121
114.693
Incomè from oth•r tradlng actlvltlès
Urhrestricted Unrestrietsd
funds
funds
2023
2022
Shop income
Cafe incom&
780,388
18,831
701,842
21,912
Charitable trading sale5
799,217
723,754
Income from investments
Unrestrict•d Unr8strlctgd
funds
funds
2023
2022
Interest receivablè
188
-23-

RENEWAL NORTHWEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2023
Raising funds
Unrestrlcted Restricted
fund$
funds
Total
2023
Total
2022
Tradin
costs
Operating charity shops
Operating ¢harily cafe
Staff costs
Support costs
59.Q02
8.803
456.613
277.269
40
59.042
8,803
458,28
277.269
47,549
12,849
433.815
234.415
1.667
801.687
1,707
803,394
728.628
Charitable activities
2023
2022
Charitable expenditure
Rental property costs
23,917
28,006
13,286
12.657
51,923
25,943
Share of support ￿SIS (see note 101
Share of govemance cosls18ee notè 101
77,622
6,850
64,914
1.250
136.395
92.107
Analy$is by fund
Unrèstricted funds
Restricted funds
112.478
23.917
78.626
13,481
136,395
92,107
For the year ended 31 December 2022
Unrestricted funds
Re51ri¢ted funds
78,626
13.481
92,107
Description of charitable activities
Chari
able activities
The relief of unemployment for the Public Benefit in the Greater Manchester area in such ways as may be
thought fit, including Ihe provision ol work experience, skills development and training so as tr) assist in
gainin9 employment and the provision of food and lempotary accommodatqon lor homeless unemployed
per50n5.
-24-

RENEWAL NORTHWEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
10 Support costs allocated to activities
2023
2022
Depreciation
Establishment costs
Motor vèhicle expense
Adverttsing
Training
Communlcalions and IT
Travel
Legal and professional fees
General office costs
Other costs
Governance cos15
54,815
134,993
26,583
17.819
2.733
10,123
4.676
39.965
24,569
38,615
6,850
22.460
109.079
26,200
13,472
9,953
13,598
4,314
38,490
28,122
33,643
1,250
361.741
300,579
Analysed bely4e¢n:
Trading
Charitable activities
277,269
84,472
234.415
66.164
361.741
300,579
11 Nèt movement in funds
2023
2022
The nel movement in funds is staled after charglngl{¢redilingl'.
Fees payable foi the audit ol the charity's financial slalements
Deprèciation ol owned tangible fixed as5els
Amorbsalion of intangible assets
5,500
49,815
5,000
17,480
5,000
12 Trustees
None of the Trustees lor any persons connected wlh them) received any remuneration during the year.
Costs of£1,050 for trustaè training were met by the charity.
-25-

RENEWAL NORTHWEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
13 Employees
The average monthly number of ernployees during the year was..
2023
Numbèr
2022
Number
29
28
Ernploym•nt costs
2023
2022
Wages and salaries
Social security costs
Other pension costs
427.641
22,805
7.834
403,635
22,665
7.515
458,280
433,815
14 Taxation
The d)arty ks èxempt from taxation on its activities because all its income is applied for charitable purpose5.
15 Intangible fixed a>yets
Goodwlll
Cost
Al 1 JanLtary 2023 and 31 December 2023
25,000
Amortisation and impalrnient
Al 1 January 2023
Amortisalion charged lor the year
10,000
5,000
At 31 December 2023
15,000
Carrylng amount
At 31 December 2023
10.000
Al 31 December 2022
15,000
On 17 December 2020 the charity purchased the Stockport House Clearances business.
-26-

RENEWAL NORTHWEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
16 Tangible fixed assets
Land and
Prop•rty
bulldlng5 Improvomonts
Flxtur•5.
flttlngs &
gulpment
klotor
vehl¢l05
Total
Cost
At 1 January 2023
Additions
515.568
302,373
47.362
21,449
14,541
40.383
24,990
879,773
86,893
Al 31 December 2023
515,568
349,735
35,990
65.373
966,666
Depreclatlon and Smpalrment
Al 1 January 2023
Depreciaiion charged in tlie year
4,040
34,973
10,091
8,997
31,480
5.845
45,611
49,815
At 31 De¢ernbor 2023
39,013
19,088
37.325
95,426
Carrying amount
At 31 Decernber 2023
515,568
310,722
16,902
28.048
871.240
Al 31 December 2022
515.568
298,333
11,358
B,903
834,162
17 Sto¢ks
2023
2022
Raw materials and consumables
4,406
18 Debtors
2023
2022
Amounts lalllng du• wlthln onè yèar.
Other deblor5
Prepayments and a(£rued income
20.292
20.210
11.8fj5
15.755
40.502
27,620
-27-

RENEWAL NORTHWEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
19 Loans and overdralts
2023
2022
Olhei kjans
200,000
200.000
Payable after one year
200,000
200.000
Amoun15 induded above which fall due after five yèars..
Payable by instalments
1187,0371
{200,0001
The charbty received a loan from Emmaus Bible School in May 2022, the loan h85 8 term of 15 year5 with
repayments lo commence on the 6th anniversary of the drawdown. The loan will be interest free.
20 Creditors: amounts falling due wrthin one year
2023
2022
Note
Defeired income
Other creditors
Accruals and deferred Income
22
6,667
15,225
4,996
19,643
8.895
28,538
28.888
21 Creditors: amounts falling dye after more than one year
2023
2022
Borrowings
200,000
200.000
.28-

RENEWAL NORTHWEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
22 0•f•rr•(I Income
2023
2022
Other deferred income
6,667
Deferred income is included in the financial statèments as follows..
2023
2022
OefeTred income is Included wlthin..
6.667
Movemen15 in the year
Defeiied in¢oma at 1 January 2023
Released from prewous periods
Resource5 defeired in the year
6,667
16.6871
6,667
Deferred income al 31 December 2023
6,667
23 Retirèmènt b•nefit schemes
2023
2022
Defined ¢ontributlon $eh•mas
Charge lo profil or loss in respect ol defined conlrYI Jution schemes
7,834
7,515
The Charily operate5 a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held 5epar81ely from those ol the Charity in an independently administered fLtnd.
-29-

ocNoom¢N
Tr- V CY (VJ
o) *
EJJ
oo¢ory)
o t
) ¢N rn rn ¢5)
0£ OJ o o
< UJ u) o)u Li

RENEWAL NORTHWEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
25 Unrestrlcted funds
The unrestricted fund5 of the ch￿lty comprise the unexpended balances of donations and grants which are
not Subject lo specific conditions by donois and giantors as to how they may be used. These include
designated fund5 which have been sel 85ide tsut of unrestrictèd funds by the trustees for speafic purposes.
At 1 January
2023
Incoming
resources
Resoureès
expended
Transfers
At31
December
2023
Gèneral funds
684.504
1.000,900
1914,IS51
405,580
1,17fj,819
Prevlous yaar:
At 1 January
2022
Incoming
resources
Resources
expended
Transfers
At31
December
2022
General fund5
512.902
944,758
1773,1561
684,504
26 Analysis of net assets betsveen fund$
Unrestricted
fund5
2023
Restricted
funds
2023
Totsl
2023
At 31 December 2023:
Intangible fixed assèts
Tangible assets
Current asselsllliabililies)
Long terni Ilabllltles
10,000
871,240
495,579
1200,0001
10,000
871.240
514.216
12CM),000}
18.637
1,176,819
18,637
1.1￿.456
Unrestricted
funds
2022
Restricted
funds
2022
Total
2022
At 31 December 2022:
Intangible fixed assets
Tangible assets
Current assetsl{liabililiesl
Long temi liabilities
15,000
549.472
320,032
1200,0001
15.0(MJ
834.162
322,059
{200.0001
284,690
2,027
684,504
286,717
971.221
31

RENEWAL NORTHWEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
27 Opera￿n918a$0 comtllilmenls
Lessee
Al the reporung end dale the Charity had outstanding commitments for future minimtjm lease payments under
non-cancellable tsperating leases, which fall due as follows..
2023
2022
thin one year
Be￿een Iwo and fve year5
41.460
78,898
118.358
28 Related party transa¢tions
There were no disclosable related party transactions during the year12022- none).
Key management personnel recelved no remuneration during ihe year and this role was done on 8n
unquantifiable voluntary basis.
29 Cash g•nèratsd from op•ratlons
2023
2022
Surplus for tha year
224.235
178,536
Adjustments for
Investment income reeognised in statement of financial acliwlies
Amortisalion and impaimient of intangible assèts
Depie¢ialion and impairment of tangible r￿ed assets
11881
5,000
49,815
181
5,000
17,460
Movements in working capital..
{In¢reasel in stocks
(Increase) in rleblors
Increaselldecreasel in creditors
{Decreasellincrease in deferred incom&
14,4061
112,8821
8.317
16,6671
{3,7681
P,1431
6,667
Ca$h generated from operations
263.224
201,744
30 Analysis of Changes in net funds
At 1 January
2023
Cash Ilows At 31 D•cgrnbor
2023
Cash at bank and in hand
321,327
176,519
497,846
Loans falling due after more than one year
1200,0001
{21X),0001
121,327
176,519
297,846
32-

Renewal Northwest 2023 accounts - OFS
Final Audit Report
2024-09-24
Creal8d.'
2024-09-24
We4ey Downs Iwedey
renew31￿￿.rAjrnl
Status..
&gr*d
Transacllon ID..
C8JCH8Cm8AAGHULqJM*￿13fFR10YrTDdCloOLThvkKw
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