| Total Funds | Total Funds | |||||||
|---|---|---|---|---|---|---|---|---|
| Year Ended | Year Ended 30 | |||||||
| Unrestricted | Restricted | 30 November | November | |||||
| Funds | Funds | 2020 | 2019 | |||||
| Further Details | E | |||||||
| Income from: | ||||||||
| Donations and |
legacies | (3) | 1,581 | 2,000 | 3,581 | 5,786 | ||
| Charitable Activities |
(4) | 43,262 | 245,621 | 288,883 | 224,009 | |||
| Other Trading | Activities | (5) | 3,920 | 3,920 | ||||
| Other | 430 | 430 | 297 | |||||
| Total | 49,193 | 247,621 | 296,814 | 230,092 | ||||
| Expenditure on: |
||||||||
| Raising Funds | (6) | 144 | 72 | 216 | 1,348 | |||
| Charitable Activities |
(6) | 4,289 | 208,599 | 212,888 | 205,197 | |||
| Other | (6) | 12 | 12 | |||||
| Total | 4,445 | 208,671 | 213,116 | 206 545 | ||||
| Net income/(expenditure) | 44,748 | 38,950 | 83,698 | 23,547 | ||||
| Transfers between |
funds | (17) | (255) | 255 | ||||
| Net movement | in | funds | 44,493 | 39,205 | 83,698 | 23,547 | ||
| Reconciliation | of | funds | ||||||
| Total funds brought | forward | (17) | 31,775 | 34,391 | 66,166 | 42,619 | ||
| Total funds carried forward | (17) | 76,268 | 73,596 | 149,864 | 66,166 | |||
| Unrestricted fund |
expenditure | is negative | as a result of HMRC's employment | allowance. |
| 2020 | 2019 | ||||
|---|---|---|---|---|---|
| Notes | F. | f | |||
| Fixed assets: | |||||
| Tangible assets | 412 | 3,765 | |||
| Total fixed assets | 412 | 3,765 | |||
| Current assets: | |||||
| Stocks | (12) | 619 | 829 | ||
| Debtors | (13) | 815 | 2,279 | ||
| Cash at Bank & in Hand | 156,150 | 90,648 | |||
| Total current assets | 157,584 | 93,756 | |||
| Liabilities: | |||||
| Creditors: Amounts | falling | due within one year | (14) | 8,132 | 31,355 |
| Net current assets | or liabilities | 149,452 | 62,401 | ||
| Total assets less current | liabilities | 149,864 | 66,166 | ||
| Creditors: Amounts | falling | due after more than one year | (16) | ||
| Provisions for liabilities |
|||||
| Total net assets or liabilities | 149,864 | 66,166 | |||
| The funds ofthe charity: | |||||
| Restricted income | funds | (17) | 73,596 | 34,391 | |
| Unrestricted income funds |
(17) | 76,268 | 31,775 | ||
| Total charity funds | 149,864 | 66,166 |
| Year Ended 30 | Year Ended | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| November | 30 November | |||||||||
| 2020 | 2019 | |||||||||
| E | ||||||||||
| Net cash used | in | operating | activities | 65,502 | 37,601 | |||||
| Cash flows from | investment | activities: | ||||||||
| Interest | ||||||||||
| Purchase offixed | assets | (604) | ||||||||
| Net cash provided | by investing | activities | (604) | |||||||
| Increase/(decrease) | in cash | and | cash equivalents | during | the year | 65,502 | 36,997 | |||
| Cash and cash | equivalents | brought | forward | 90,648 | 53,651 | |||||
| Cash and cash | equivalents | carried | forward | 156,150 | 90,648 |
| Notes to the accounts | |||||
|---|---|---|---|---|---|
| 1.Accounting policies |
|||||
| (a) Basis of preparation and assessment ofgoing concern |
|||||
| The accounts (financial statements) have been prepared under the historical cost convention with items recognised |
at | ||||
| cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial |
statements | ||||
| have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities |
|||||
| preparing their accounts in accordance with the Financial Reporting Standard applicable |
in | the UK and | Republic of | ||
| Ireland (FRS 102)issued on 16th July 2014 and the Financial Reporting Standard applicable |
in the United | Kingdom | and | ||
| Republic of Ireland (FRS 102) and the Charities Act 2011. |
|||||
| The charity constitutes a public benefit entity as defined by FRS 102. |
|||||
| The trustees consider that there are no material uncertainties about the charity's ability |
to continue as |
a going concern. | |||
| (b) Funds structure | |||||
| Restricted funds are funds which are to be used in accordance with specific restrictions |
imposed by the |
donor or | |||
| trust deed. There are 23 restricted funds. |
|||||
| Unrestricted income funds comprise those funds which the trustees are free to use for |
any | purpose in furtherance |
of | ||
| the charitable objects. Unrestricted funds include designated funds where the trustees, |
at | their discretion, have |
|||
| created a fund for a specific purpose. | |||||
| Further details ofeach fund are disclosed in note 17. |
|||||
| (c) Income recognition | |||||
| All income is recognised once the charity has entitlement to the income, it is probable that |
the income | will be | |||
| received and the amount of income receivable can be measured reliably. |
|||||
| Donations are recognised when the charity has been notified in writing of both the amount |
and settlement date. In |
the | |||
| event that a donation is subject to conditions that require a level ofperformance before the charity is entitled to the |
|||||
| funds, the income is deferred and not recognised until either those conditions are fully |
met, or the fulfilment ofthose |
||||
| conditions is wholly within the control ofthe charity and it is probable that those conditions will be fulfilled in the |
|||||
| reporting period. |
|||||
| Interest on funds held on deposit is included when receivable and the amount can be measured reliably |
by the charity; | ||||
| this is normally upon notification ofthe interest paid or payable by the bank. Dividends |
are recognised | once the | |||
| dividend has been declared and notification has been received ofthe dividend due. |
|||||
| (d) Expenditure Recognition |
|||||
| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity |
to | ||||
| that expenditure, it is probable that settlement will be required and the amount ofthe |
obligation can be measured |
||||
| reliably. | |||||
| All expenditure is accounted for on an accruais basis. All expenses including support costs |
and governance costs are |
||||
| allocated or apportioned to the applicable expenditure headings. For more information |
on this attribution refer to |
note | |||
| (f) below. | |||||
| (e) Irrecoverable VAT |
|||||
| Irrecoverable VAT is charged against the expenditure heading for which it was incurred. |
|||||
| (f) Allocation ofsupport and governance costs Support costs have been allocated between governance costs and other support costs. |
Governance costs comprise |
all | |||
| costs involving the public accountability ofthe charity and its compliance with regulation |
and good practice. These | ||||
| costs include costs related to independent examination ad legal fees together with an |
apportionment | ofoverhead | |||
| and support costs. Governance costs and support costs relating to charitable activities have been apportioned |
based on type of expense. | ||||
| The allocation of support and governance costs is analysed in note 8. |
|||||
| (g) Costs ofraising funds | |||||
| The costs of raising funds consists ofevents and marketing. | |||||
| (h) Charitable Activities Costs ofcharitable activities include governance costs and an apportionment ofsupport costs as shown in note 7. |
| (2019:fnil). Expenses paid t | (2019:fnil). Expenses paid t | o | the trustees in th |
e year totalled 6ni | l (2019 | :fnil). | ||
|---|---|---|---|---|---|---|---|---|
| 3.Donations and Legacies |
||||||||
| Unrestricted | Restricted | Total Funds | Total Funds | |||||
| Year Ended | Year Ended 30 | Year Ended | ||||||
| Year Ended 30 | 30 November | November | 30 November | |||||
| November | 2020 | 2020 | 2020 | 2019 | ||||
| f | f | f | ||||||
| Donations | 1,581 | 2,000 | 3,581 | 5,786 | ||||
| 1,581 | 2,000 | 3,581 | 5,786 | |||||
| Previous reporting period |
5,786 | 5,786 | ||||||
| 4.Income from charitable | activities | |||||||
| Unrestricted | Restricted | Total Funds | Total Funds | |||||
| Year Ended | Year Ended 30 | Year Ended | ||||||
| Year Ended 30 | 30 November | November | 30November | |||||
| November | 2020 | 2020 | 2020 | 2019 | ||||
| E | ||||||||
| Services | 7,650 | |||||||
| Unrestricted Grants: |
||||||||
| Charities Aid Foundation |
5,000 | 5,000 | ||||||
| GMCVO | 1,500 | 1,500 | ||||||
| Restricted grants: Garfield Wesion |
2,000 | 2,000 | 6,500 | |||||
| Big Lottery Fund Reaching Arts Council England Awards for All |
Communities | 85,372 | 85,372 | 84,002 14,760 9,994 |
||||
| Esme Fairbum | 21,328 | 55,484 | 76,812 | 42,656 | ||||
| Jesuits | 5,000 | |||||||
| Jesuit Social Justice MCC Culture Fund |
Fund | 3,150 5,972 |
3,150 5,972 |
10,153 | ||||
| MCC Our Manchester | 15,304 | 15,304 | 15,304 | |||||
| MCC Hidden Crime |
Fund | 2,990 | ||||||
| MCC Community Safety MCC MEV |
4,750 18,000 |
4,750 18,000 |
||||||
| MCC Covid 19 | 8,934 | 8,934 | ||||||
| GMMH | 2,970 | 2,970 | ||||||
| We Love Manchester Greater Manchester Mayor's |
Fund | 6,500 | 700 18,619 |
700 25,119 |
||||
| Restricted charitable foundations: Lloyds TSB Foundation |
43,262 | 33300 245,621 |
33300 288,883 |
25 000 224,009 |
||||
| Previous reporting |
period | 14,150 | 209,859 | 224,009 |
| 5.Income f | ro | m other trad | ing activities |
||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | Total Funds | ||||||
| Year Ended | Year Ended 30 | Year Ended | |||||||
| Year Ended 30 | 30 November | November | 30 November | ||||||
| November | 2020 | 2020 | 2020 | 2019 | |||||
| f | |||||||||
| Placement | Fees | 3,920 | 3,920 | ||||||
| 3,920 | 3,920 | ||||||||
| 6.Expenditure | |||||||||
| Arts and | Year Ended 30 | Year Ended | |||||||
| Social | Care | November | 30 November | ||||||
| Support | 2020 | 2019 | |||||||
| f | |||||||||
| Expenditure | on raising funds: | ||||||||
| Fundraising | activities | 216 | 216 | 222 | |||||
| Advertising | and marketing | 1,126 | |||||||
| 216 | 216 | 1,348 | |||||||
| Expenditure | on charitable | activities: | |||||||
| Employment | Costs | 152,554 | 152,554 | 142,687 | |||||
| Training | 1,360 | 1,360 | 1,493 | ||||||
| Recruitment | 1,146 | 1,146 | |||||||
| Client Costs | 4,170 | 4,170 | 2,402 | ||||||
| Minor Equipment | 651 | ||||||||
| Travel &Subsistence | 759 | 759 | 724 | ||||||
| Volunteer Expenses | 1,565 | 1,565 | 1,178 | ||||||
| Session Costs | 4,361 | 4,361 | 4,935 | ||||||
| Building Capabilities |
3,683 | ||||||||
| Heat, Light | &Water | 1,549 | 1,549 | 1,789 | |||||
| Sessional Staff | 12,034 | 12,034 | 10,105 | ||||||
| ICT Costs | 5,260 | 5,260 | 6,287 | ||||||
| Cleaning | 415 | 415 | 675 | ||||||
| Telephone | 2,419 | 2,419 | 2,773 | ||||||
| Rent | 14,392 | 14,392 | 14,825 | ||||||
| Insurance | 2,686 | 2,686 | 2,349 | ||||||
| Bank Charges | 60 | 60 | 83 | ||||||
| Governance | and Support | Costs | 3,321 | 3,321 | 3,044 | ||||
| Post, Printing | &Stationery | 1,484 | 1,484 | 2,169 | |||||
| Depreciation | 3,353 212,888 |
3,353 212,888 |
3,345 205,197 |
||||||
| Other expenditure: | |||||||||
| Sundry Expenses | 12 12 |
12 12 |
|||||||
| 213,116 | 213,116 | 206,545 | |||||||
| Restricted | funds | 208,671 | 208,521 | ||||||
| Unrestricted | funds | 4,445 | (1,976) | ||||||
| 213,116 | 206,545 |
| The breakdow below: |
n ofsupport |
costs and how these were a | llocated between go | vernance an |
d other support costs is sh |
|---|---|---|---|---|---|
| General Support | Governance | Total | Basis ofapportionment | ||
| Accountancy | Fees | 1,752 | 1,752 | type ofexpense | |
| Accountancy | Support | 487 | 487 | type ofexpense | |
| Professional | Fees | 87 | 87 | type ofexpense | |
| Payroll Bureau Fees |
995 | 995 | type ofexpense | ||
| 1,569 | 1,752 | 3,321 |
| 9.Analysis | ofstaff costs | ||
|---|---|---|---|
| Year Ended 30 | Year Ended | ||
| November | 30 November | ||
| 2020 | 2019 | ||
| E | E | ||
| Wages and | Salaries | 143,591 | 134,286 |
| Redundancy | |||
| Social Security Costs | 6,165 | 6,104 | |
| Pension Costs | 2,798 | 2,297 | |
| 152,554 | 142,687 | ||
| Charitable | Activities | 152,554 | 142,687 |
| Support Costs | |||
| 152,554 | 142,687 |
| Improvements | Improvements | |||||
|---|---|---|---|---|---|---|
| Fixtures and | Computer | to Leased | ||||
| Fittings | Equipment | Premises | Total | |||
| Cost | f | f | f | f | ||
| At 01 December | 2019 | 840 | 3,613 | 5,800 | 10,253 | |
| Additions | ||||||
| At 30 November | 2020 | 840 | 3,613 | 5,800 | 10,253 | |
| Depreciation | ||||||
| At 01 December | 2019 | 420 | 2,206 | 3,862 | 6,488 | |
| Charge for Year | 210 | 1,205 | 1,938 | 3,353 | ||
| At 30 November | 2020 | 630 | 3,411 | 5,800 | 9,841 | |
| NET BOOK VALUE | ||||||
| At 30November | 2020 | 210 | 202 | 412 | ||
| At 30 November | 2019 | 420 | 1,407 | 1,938 | 3,765 | |
| 12.Stocks | ||||||
| 2020 | 2019 | |||||
| f | f | |||||
| Gift Cards and 8us Passes | 619 | 829 | ||||
| 13.Analysis of | debtors | |||||
| 2020 | 2019 | |||||
| Debtors | ||||||
| Prepayments | 815 | 2,279 | ||||
| 815 | 2,279 |
| 14.Creditors: amounts | 14.Creditors: amounts | falling due | falling due | within one year | |||
|---|---|---|---|---|---|---|---|
| 2020 | 2019 | ||||||
| f | |||||||
| Creditors | 531 | 4,047 | |||||
| Short-term compensated |
absences | (holiday pay) | 899 | ||||
| Other creditors and eccruals | 2,273 | 1,551 | |||||
| Deferred | income | 21,328 | |||||
| Taxation | and social security costs | 4,429 | 4,429 | ||||
| 8,132 | 31,355 | ||||||
| 15.Deferred income | |||||||
| The charity did not have | any deferred income at the | year end. | |||||
| Balance | as at 1 December 2019 | 21,328 | |||||
| Amount | released to income earned | from charitable | activities | (21,328) | |||
| Amount | deferred in year |
||||||
| Balance | at 30 November | 2020 | |||||
| 16.Creditors: amounts | falling due after more than one year | 2020 | 2019 | ||||
| f | E |
| Analysis ofmoveme |
nts | in | unrestricted | funds | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance | at 30 | |||||||||||
| Balance | at 1 | Incoming | Resources | November | ||||||||
| December | 2019 | Resources | Expended | Transfers | 2020 | |||||||
| E | E | E | E | E | ||||||||
| General Fund |
31,775 | 49,193 | (4,445) | (255) | 76,268 | |||||||
| 31,775 | 49,193 | (4,445) | (255) | 76,268 | ||||||||
| Previous reporting |
period: | |||||||||||
| Balance | at 30 | |||||||||||
| Balance | at 1 | Incoming | Resources | November | ||||||||
| December | 2018 | Resources | Expended | Transfers | 2019 | |||||||
| E | E | E | E | E | ||||||||
| General Fund |
8,742 | 20,233 | 2,816 | (16) | 31,775 | |||||||
| 8,742 | 20,233 | 2,816 | (16) | 31 775 | ||||||||
| Name ofunrestricted | fund: | Description, nature |
and purpose | ofthe fund | ||||||||
| General Fund |
The 'Tree | reserves" | ||||||||||
| Analysis of movements | in | restricted | funds | |||||||||
| Balance | at 30 | |||||||||||
| Balance | at 1 | Incoming | Resources | November | ||||||||
| December | 2019 | Resources | Expended | Transfers | 2020 | |||||||
| E | E | E | ||||||||||
| Big Lottery Fund Reaching | Communities | 5,572 | 85,372 | (90,853) | 91 | |||||||
| Arts Council England | 12,760 | (10,965) | 1,795 | |||||||||
| Awards for All | 3,742 | (3,740) | 2 | |||||||||
| Esme Fairbum | 3,920 | 55,484 | (34,524) | 24,880 | ||||||||
| Jesuits | 5,000 | (4,937) | 63 | |||||||||
| Jesuit Social Justice | Fund | 3,150 | (3,051) | 99 | ||||||||
| MCC Culture Fund |
(1,409) | 5,972 | (9,556) | (4,993) | ||||||||
| NHS Manchester CCG |
(9) | |||||||||||
| MCC Our Manchester | 2,696 | 15,304 | (13,871) | 4,129 | ||||||||
| MCC Community Safety |
4,750 | (4,287) | 463 | |||||||||
| MCC MEV | 18,000 | 18,000 | ||||||||||
| GMMH | 2,970 | (3,230) | (260) | |||||||||
| We Love Manchester | 700 | (700) | ||||||||||
| Greater Manchester | Mayor's | Fund | 18,619 | 18,619 | ||||||||
| MCC Hidden Crime |
Fund | 259 | 259 | |||||||||
| Manchester City Council |
(45) | 45 | ||||||||||
| Garfield Weston | 311 | 2,000 | (150) | 2,161 | ||||||||
| Kew Gardens | 3 | 3 | ||||||||||
| Zochonis | (86) | (115) | 201 | |||||||||
| Restricted Donations |
2,000 | (1,558) | 442 | |||||||||
| Lloyds TSBFoundation | 33,300 | (25,468) | 7,832 | |||||||||
| Duchy ofLancaster Tudor Trust |
1,668 9 |
(1,666) | 2 9 |
|||||||||
| 34,391 | 247,621 | (208,671) | 255 | 73596 | ||||||||
| Previous reporting | period: | Balance | at 30 | |||||||||
| Balance at 1 | Incoming | Resources | November | |||||||||
| December 2018 | Resources | Expended | Transfers | 2019 | ||||||||
| E | E | E | E | |||||||||
| Big Lottery Fund Reaching Arts Council England Awards for All |
Communities | 23,364 | 84,002 14,760 9,994 |
(101,794) (2,000) (6,252) |
5,572 12,760 3,742 |
|||||||
| Esme Fairbum | 1,314 | 42,656 | (40,050) | 3,920 | ||||||||
| Jesuits | 5,000 | 5,000 | ||||||||||
| MCC Culture Fund |
706 | 10,153 | (12,284) | 16 | (1,409) | |||||||
| NHS Manchester CCG |
280 | (289) | (9) | |||||||||
| MCC Our Manchester | 2,602 | 15,304 | (15,210) | 2,696 | ||||||||
| MCC Hidden Crime |
Fund | 2,990 | (2,731) | 259 | ||||||||
| Manchester City Council Garfield Weston |
(45) 1,250 |
(939) | (45) 311 |
|||||||||
| Kew Gardens | 3 | 3 | ||||||||||
| Zochonis | 224 | (310) | (86) | |||||||||
| Lloyds TSBFoundation Duchy or Lancaster Tudor Trust |
(4) 3334 9 |
25,000 | (24,996) (1,666) |
1,668 9 |
||||||||
| 33,037 | 209,859 | (208,521) | 16 | 34,391 |