OUR ROOM MANCHESTER LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023 Registered Charity No. 1146658 Company Registration No. 07073286
OUR ROOM MANCHESTER LTD INDEX PA NUM NTENT TRUSTEES ANNUAL REPORT io INDEPENDENT EXAMINERS REPORT li STATEMENT OF FINANCIAL AcfiviTIES 12 BALANCE SHEET 13 STATEMENT OF CASH FLOWS 14-22 NOTES TO THE ACCOUNTS
OUR ROOM MANCHESTER REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30th NOVEMBER 2023 The trustees present their annual directors, report and financial statements of the charity for the year ended 30th November 2023 which are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Art 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 20191. OBJEcfivES AND AcfivJTIES The purposes of the charity are the charity is established for the public benefit of men who are suffering from some form of social or economic disadvantage, in particular but not limited to those who have been sexually exploited. for men who have experienced homelessness or living in adverse housin8 conditions or men vulnerable to criminal involvement: To Promote and protect their physical and mental health To advance education To provide recreational facilities in the interests of social welfare with the object of improving their condition of life To promote social inclusion to assist them to integrate into society, in particular by enabling them to make informed decision about their lives and supporting them towards independent living The Charity achieves its objectives through a number of 8rant funded projects that meet both arts and social care objectives. The main activities are creative projects, street outreach, casework and netreach. The trustee5 confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Charity's aims and objectives, in plannin8 future activities, and setting the policies for the year. The charity furthers its charitable purposes for the public benefit through the charity's main activities, who we try to help and our achievements and performance in the year are described in the "Activities, Services and Performance" below. All our charitable activitie5 are undertaken to further our charitable purposes, as embodied in our Charitable Objects, for the public benefit. AcfiviTIES, SERVICES & PERFORMANCE Introduction Our Room is an arts and social charity that supports marginalised youn8 men and trans people across Greater Manchester. Our core belief is in the power of art to transform individuals and society, to enrich, to empower and to change lives. We sUPPOrt men and trans people experiencing severe and multiple disadvantage, including those involved with sex work or
OUR ROOM MANCHESTER with experience of sexual exploitation, and those with experience of homelessness, poor mental health and drug and alcohol misuse. Participatory arts prartice is atthe core of our approach to empowerment. We believe attive participation in the arts creates a space for imagining, conceptualizing and creatin8 alternative narratives and ways of living. It gives access to previously unexplored p055ibilities. On more prosaic levels it gives respite from the daily grind of lives lived on the margins and creates spaces that nurture trust and establish positive, creative relationships. This year was an extremely busy year for us both on the advice and advocacy and creative fronts. We were successful in a number of funding bids which means our team is now the largest it has ever been. We increased creative provision to 3 days a week and ran the lar8est number of creative projects and sessions we have done in our 20 years of existence. One of our key achievements this year was the completion of our Name Change Project. We had been increasinglyawareoverthe last numberyears the name'The Men's Room, no longer refletted the our work as over the last number of years we have been supporting increasing numbers of trans and non-binary people who sex work. The projert took a year from beginning to end and involved trustees, staff, participants, volunteers and stakeholders. It was a massive piece of work involving a full consultation, rebranding, website overhaul, marketing and comms plans etc. We are delighted with how well its gone and how well received the new name 'Our Room, has been. Advocac & Su Across our advocacy and support services thi5 year we sUPPOrted a total of 63 people through intensive advocacy to address a wide range of complex issues. we supported: supported.. ort 37 of our partlcipants to maintain accommodation and avoid rough-51eeping 14 of our participants out of rough-sleeping and into accommodation 42 of our participants to access professional support to addres5 poor mental health & well- bein8 24 of our participants to access sexual health testing for the first time 11 of our participants to access support for sexual assault/violence/rape 14 of our participants by making formal referrals to the Adult Safeguarding Hub because of concerns for their welfare 27 of our participant5 to access support for substance use and addiction In addition to 5UPPOrting participants to acce55 sexual health service and engage with PReP and PEP through one-to-one advice support and advocacy, we deliver a programme of weeklv Sexual Health Testing, Co-located Chem sex 5UPPOrt once per month, and Gay Sauna Outreach. We also offer free condoms and lube. Currently we offer full sexual health screening every afternoon, delivered in partnership with the LGBT Foundation. In the last six months 8 people who Sex work who would not normally access sexual health screening have
OUR ROOM MANCHESTER started attending regular screening. We believe we can increase the number of people at high risk of contracting sexually transmitted infections accessing regular test if we offer a more flexible testing offer. Creativit and Well-Bein Our work continues with exceptional artists and institutions, with participant work seen and performed across Manchester. Playing With Fire IPWFI. our 3-year creative strategy continued to underpin our creative delivery throughout the year. We delivered 5 major projects acr05S the year involving 57 participants. We worked with 7 leading cultural institutions, 10 artist5 and 5 arts organisations and performed to an audience of over 300 individuals. We continued with theatre trips, 'Transparency' at The Edge, a play about transitioning to a man which we followed up with a workshop led by Jaden Adams which had a profound effect on our trans and non-binary participant5. We had a very exciting collaboration with queer playwright and actor Nathaniel Hall of Dibby Theatre on his new work Toxic, at HOME, dealing with issues of HIV, chemsex and abuse in a gay relationship. Meeting artists and seeing work which validates and explores issues relevant to our group is hugely meaningful and helps to de-stigmatise the shame that many of our participants feel, providing open space to see and discuss situations they have experienced. The following charts indicate the self-reported feelings of well-being recorded by participants before and after creative session Across one month. How are you feeling as you arrive at the creative session? 77 rèspons•8 40 30 20 20 P6%) 13 {16JYo} 313.9*1
OUR ROOM MANCHESTER How are you feeling at the end of the ¢reative session? 77responsp¥ 40 1g)A) 20 10 o io%1 9111.7%) Partnershi All our work is delivered in partnership. We would be unable to provide any reasonable level of service without working very closely with partners from the statutory, arts and voluntary sectors. Key partnerships and strategic work include: The Manchester Sex Work Forum: Convened by the local authority and chair by Deputy Leader of the Council Joanne Midgely this is a vital space to discuss and develop strategic approaches to protecting sex workers in the city. The Manchester Homelessness Strategic Advisory Group: This meets monthly and is the main way we are able to influence decisions on the one of the key area of need for our participants VCSE Health & Well-Being Leaders Group.. This is an important space for ensuring the voices of our participants are including in discussions about the strategic development of health and social care provision across the city. On a day-to-day basis we continue to nurture and develop our established partnerships and relationships with statutory and commissioned Service providers across housin& drug & alcohol, health provision and the arts across Greater Manchester. Challen es Res ondin to chan need and increasin our reach There have been very significant changes in how male, trans and non-binary sex work is carried out over the last number of years. This has been driven my technology and social media. Street sex work is now only a tiny proportion of the overall picture. We have been adapting our service over the last number of years but are still behind the curve. We need to upskill and adapt our outreach and our marketing and comms to reach this new cohort of sex workers. We are also aware that our service needs to adapt to meet changing needs. Fundin fors ecific r les Fundraising in general is becoming Increasingly difficult. We have been very fortunate over the last 18 months in securlng a significant number of high value, multl-year grants. This has
OUR ROOM MANCHESTER led to significant growth in the organisation but with that comes the challenge of maintaining an appropriate level of funding. Some of that growth has been funded from unrestricted reserves and the challenge for the organisation now is to build up unrestricted reserve. Recruitment and Retention Recruitment has been challenging this year. We were both fortunate to receive funding for additional roles and also had some staff move on. Getting the right people for the role is always challenging and it has been particularly challenging this year with having to readvertise one role twice etc. Staff Develo ment In addition to the challenges of recruitment there is also the challenge of ensuring the team has the right mix of skills and knowledge to carry out their roles and given adequate opportunities for personal and professional development. This is always a challenge in a Small team and is particularly challenging at a time of or8anisational growth. INVESTMENT POWERS AND POLICIES Aside from retaining a prudent amount in reserves each year, most of the charity's funds are to be Spent in the short term so there are few funds for any longer-term investment. RESERVES POLICY AND GOING CONCERN th The balance held in unrestricted reserves at 30 November 2023 was £733. We have planned for the coming year, that we will increase unrestricted funds significantly in the coming 12 months. The trustees aim to maintain free reserve5 in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. The ongoing impact of the pandemic on funding streams ha5 meant we have relied heavily on free reserves to continue to deliver a safe and effective service this year. We have now exhausted our free reserves, however as stated above, actions already undertaken will ensure that we will begin to rebuild our unrestricted reserves in the coming 12 month5. The Charity's main source of income is grants and fees. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease. FINANCIAL REVIEW Fundraising in general is becoming increasingly difficult. We have been very fortunate over the last 12 months in securing a significant number of high value. multi-year grants. This provides us with medium term financial stability and an opportunity for significant growth in the comin8 year which will enable u5 to reach more potential service user. However, this
OUR ROOM MANCHESTER comes with the challenge of maintaining appropriate levels of funding. Unrestricted reserves are an issue for the organisation. We have been successful this year in securing a number of multi-year unrestricted grants and are confident in the coming year that we will make substantial progress in increasing our unrestricted funds to the desired level. RISK MANAGEMENT The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. PLANS FOR FUTURE PERIODS Our key priorities that will guide the organisation's development over the comin8 years are.. Priorit I: Expand our reach and service provision to ensure we are meeting the need5 of the increasing numbers of men, trans and non-binary people engaging in sex work Priorit 2: We will provide opportunities and services that empower our participants people to make positive life choices through creativity and person centred advocacy Priorit 3: to have created a sustainable revenue base through diversification. STRUCTURE, GOVERNANCE AND MANAGEMENT The Our Room is a company limited by guarantee governed by its Memorandum and Articles th of Association dated 11 November 2009 as amended by special resolution date 9th March 2013. It Is registered as a charity with the Charity Commisslon and is constltuted under a trust th deed dated 16 February 2012. APPOINTMENT OF TRUSTEES The director5 have the power to admit any person or organisation to membership. There are currently 4 members of the company, each of who agrees to contribute a Sum not exceeding £10 in the event of the charity being wound up. The Directors, who are a150 the Trustee5, are appointed by the members in general meetin8. At each AGM, one third of the directors retires by rotation, being the longest in office and is eligible for re-election. Retiring dirertors are eligible for re-election unle55 they have been a director for five consecutive years. Such directors are not eligible for election until the following annual general meeting unless re-elected by the unanimous decision of the remaining directors during the meeting at the end of which their retirement would become effective. Alternatively, such a retiring director, if willing to act. will be deemed to have been re-appointed if the meeting has not filled the vacancy. The Board, which must not be less than three members, administers the Charity and meets as necessary. The day to day operations of the Charity are the responsibility of the Chief Executive to whom the Trustees have delegated authority for operational matters, including finance, employment and artistic development, within the overall strategy agreed by the Board.
OUR ROOM MANCHESTER TRUSTEE INDUCTION AND TRAINING The directors, who are the trustees, are collectively known as the Board. They are recruited through Our Room's strong links with statutory and voluntary organisations in Manchester. There is also some direct recruitment from trustees and Our Room staff. Induction to the Board is by the Chief Executive and Chair, and interested parties are invited to observe two meetings before being formally inducted to the Board. Board training and development is a priority for the organisation. ORGANISATION The board of trustees administers the charity. The board normally meets at least 4 times a year. A Chief Executive is appointed by the trustees to manage the day-to-day operations of the charity. RELATED PARTIES AND COOPERATION WITH OTHER ORGANISATIONS None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustee5 in the same way a5 any other contractual relationship with a related party. In the current year no such related party transactions were reported. REFERENCE AND ADMIONISTRATIVE DEfAILS Charity Name: Our Room Manchester also known as Our Room Charity Number: 1146658 Company Registration Number.. 07073286 DIRECTORS AND TRUSTEES The directors of the charitable company Ithe charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows: Key management personnel.. Tru5tee5 and Directors M Stuart Chair of Trustees l Allen P Pandolfo Hayley Speed lappointed December 20221 J Williams Iresigned December 20221 C Wright Iresigned December 20221 S Ruding (resigned December 20221 Fergal Mccullough Secretary Chief executive Fergal Mccullough
OUR ROOM MANCHESTER Registered Office First Floor Raven House 113 Fairfield St Manchester M12 6EL Independent Examiners Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester MII 3TQ Bankers CAF Bank Ltd 25 Kings Hill, West Malling, Kent, ME19 4JQ
OUR ROOM MANCHESTER Trustees responsibilities in relation to the financial statements The charity trustees Iwho are also the director5 of Our Room Manchester for the purposes of company lawl are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to: Select suitable accounting principles and then apply them consistently; Observe the methods and principle5 in the applicable Charities SORP; Make judgments and estimate5 that are reasonable and prudent; State whether applicable accounting standards have been followed. subject to any material departures that must be disclosed and explained in the financial statements; Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for 5afe8uarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. By order of the board of trustees M Stuart Chair Date: 28th August 2024
io Independent examiner'$ report to the trustees of OUR ROOM MANCHESTER LTD I report on the accounts of the company for the year ended 30th November 2023, which are set out on pages I I to 22. Respective responsibilities of trustees and examiner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Aci 2011 (the 201 l Act) and that an independent examination is needed. The charity is required by company law to prepare accrned accounts and l am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants. Having satisfied myself that the charity is not subject to audil under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under section 145 of the 201 l Act ' to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(b) of the 2011 Act. and to state whether particular matters have Come to my attention. Basi$ of independent examiner's report My exatnination was Caled out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view. and the report is limited to those Matters set out in the statement below. Independent examiner's statem¢nt In connection with my examination, no matter has come to my attention.. (l) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 386 of the Companies Act 2006. to prepare accounts which accord with the accounting records. comply with the accounting requirements of section 396 of th¢ Companies Act 2006, , and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met- or (2) to which, in my opinion, attention should be drawn in order lo enable a proper understanding of the accounis to be reached. AM King FCCA Communiry Accountancy Service Ltd The Grange, Pilgrim Drive, Beswiek, Manchesler, M l 13TQ Date: 28" Augusi 2024
OVR ROOM MANCHESTERLTD STA ENTOFF NAP4C INCL TIE INCOME DED3 RE ACC NOVEMBER D EXPEN Totsl Fund¥ Totsl FuDd¥ Yoar En(IBd YearEnd8a 30 Unrestri¢thd Re5tr1¢t•d 3Q Novembèr P4ovqmbgr Fund5 Funds 2023 2022 Futthor Detsils Income from.. Donrons and le93cle$ CharrtableAcbvitse$ OtherTrathn9A¢tiwtie5 Investrneniinwm• 1,213 317,375 3,263 121794 97.469 219.908 8$ 319.S22 99.616 219. 126.061 Exppndlture on.. Raising Funds Ch8ritableAcitvll Totsl 2,276 91.038 93,314 2,276 4,090 256.366 5,216 167,772 172.988 163.051 163.052 Nt in¢omellexpenditurt} 6.302 56,854 63.156 146.9271 Transfers tÈts¥een funds N•tmov8mtrrtin lunds 6,302 56.854 63,1 146.9271 RKonclllabon of funds Tot81 fvnds brought for4V8rd TtX41 funds carrfed I0r 26,153 83,007 20,584 83,740 $7,511 20.584 733 The stakmenl of finantyal adiwitiesindudes am oainsand SSeS rLrognissd in the par. NJI irwrn98nd expendire 08nvefrom cononusng 8CbviliES. TD* on pages 14 ¢022 fotrn part¢ithwacuwts.
OURROOM MANCHESIEA LTD 12 2J 2023 Noie$ Fued assets.. Tangibie a55ets Total fixed assets Stoth$ Dews Cash al Bank & in Hand Tota1 wffeni assets 400 1.698 181.555 I83,3 1,WO 28,759 17,846 4S.605 Llabllftle5'. ¢dItors.. AmountSfalrffj fJutYthIn one ye 99,913 25.021 Ne1cuntassets or lia1rti8 83.740 20,584 Total w¢Urr kablllles .74Q 20,584 Credrtors.. knounts falling Que after more ihan year Provisionsfor IK4bilitie5 Total net assets orli•bilities 8J.740 20.584 Tho funds of the charfty.. Aestlicted income fund5 {In 83.007 26.153 Unre#ri¢tÉd income funds {1n 733 {5.569) TotalcharityfvDds B3.740 20.564 Forthe period in que#ion the companywasentitledtothÈexemptb)n conferred by se¢tion477 of the CompaniesAct 2C6. artd that no noti has been deposited undrsettKn 476 in relat to it5 It¢tyuntsfor the linancyalyear.. and the directorsacknowiedEethEir wponsibiliUe5for.' - complying withthÉ rèqulrements of the C¢mpans Act 2006wtth re5PECt t¢ aCCOuntinE record5 ?nd ihE p¢eparntion of accounts. The (trunts have been prepared inaccordance wlththe pr¢viSions applicab12 10 comp¥nie£ subiètt to the small companies. r¢ime. veo bytr te8 on 28th Au9uSt 2024 M Sluart The nots$ on pJe$ 14 to 22fonn p1 oflhese awjunts.
OiIR ROOM MANCMESTEft LTD 13 Statement olC•$h hrthe yurehdirtg 30 November2023 RÈcon¢ilKgikin olnet infid5 netcashfvwfromoperatin$aLti¥ilie5 yrEDded 30 Year Endod November 3Q Novtmb 2023 2022 Net movernent in furQs 63.1¥¢ 146.92n Dedt Inve51rnent income tsecre3sellincrea5el In stocks Decrease/lincreasel in debtors Increase/(decr&j in credittrs 1861 (3201 125.5601 8.086 25,W1 74,892 Netcash usRd iThOP•rnt¢Tr8 attl¥115 163.623 ie$.7211 C•sh from Investmentacti¥1S'. Pur(th& offixed assets Netcosh providd byinvesting athitl¢¥ In¢resWldecreasel ITr cash and Cash equivalents during theyear 163.709 Cash 8nd Cash equivalen15 broughtforw8rd 17,846 84,567 Cash and cash 0guiv•lents ¢*rried for¢+ard 1B1.555 17,846
OUR ROOM MANCHESTÉRIID 14 Notes kn th?CoUnts forthe year ended 30th Nov¢rnber2023 l. AccountiniWKi¢s 141845isvf prItIon and a55e5srnentof golng comern Thèactounfs Ifinanoal atementsl h?ve been prePad Èrth+ hi%torical ¢ost ¢tylventiDnwith iterns recogned at $tortran5attion value unle55 otherwise stated inthe relevant notestothese a¢rounts.Thefinaal statements have been prepared in accord3ThcewiththèSt3tementof Recommded Pratse.. Accountins and Reportln8 by Charft]e5 preparin8theifaccounts in a¢¢ordan¢ew¢h the Financtal Reporting5tand3rd applicable in the UK and Republicof Republic of Ireland IFRS 1021 ané Charitiès Art 2011. The chgritycon5titute5 a Publ benEfitenrity a5 defined by FRS 102. The iru51ee5 COll5iderih¥tihere are no materlal uncertalnties 3boutthe charfty'sab151tyto contlnue asaBoln&c0nrTh. Ibl Funds siructyjre RestrKted lundsarefundswhi¢h are to be used in a¢c0rdancewithspecl£ restricbofts imposed bythtdonoror trust deed. There are 23 re51riaed funds. vnre5tried incomefundscomprise those fund5 whichthe trustee5 are e to useforany purpose inlurtheranceof creaTed A fund foraspe¢ifi¢ purpose. Further dei¥ilsof fund ore doclDsed in no 17. 1¢> IDwrne recvsnition 411 Income is rKogniSed oncethecharity ha5 entitlementto the Income. ft15 PrObaelharlhe InccLmewill be received and theamountof incorne recelvable can be measured reliabty. Oonations are recognised when the chèrity has been ThDtifd iThwfitin8 Df both thè amtsuntaftdsettiÈmÈnt datè. Inthe èvÈnt that a donlOn is Subjèct to condff ions that reouire a lÉvÈ14f performante bef¢re the ¢harity Isentrtled tothe fund5. the In(offle deferred and not recogni5ed vntil eitherthose condition5 ?re fulty met. orthefulfilfflentof those CondItnS IswhollywSthln the control cf the charty and ft15 probablethatthxe Cond0nsWs11 befumlled Snthe reporting perithl. Interest on fund5 held on deposrt 15 includpd ¥vhen reCeN3b andthe8mouni be measured reliably by the ¢harty', this is normallyupon tIfICatIOn ofthe int¢stP3ld or payable by the bank. Dwldends are reco8nL5ed oncethe dfvidend has beendeckrod and notlflcatlon h35 been received of the dwIde due. Idl Expendf(ure R0{nItIon abilities are recognised as expendtiure as soon as there 15 3 legal orconstructiveobliwion cofflmittinBthe rh8rityto t¢ èxpenditure, It is probable that settlementwill be qUIred and the amounrof the obligaiion can be mEl5ud Al1Èxmditurè accounted foron ènaccruals basis. All epen5es inclL4in&support cost5 and govem?ncecosts ¥re 3114¢ated ¢raPPOrtioned tothe applicablè ÈxponditLYQ h+adirS. For more inforrnationon th& attrlbutlon referto re lfl below. lel 1rrec0¥erae VAT IrrKov8rable VAT ts char8Rd 38ainstthfrexpenditure headlwforwhich WaS incurrEd. If) Allocarson of 5UPPDrt JTrilBovemwnre tosts support C0S15 have en¥[b¢trd bètweèn govèmance costs and othersupportC05ts. Eiwem4rKecosts comprisoall costs Involving the ptsblic accountability Df the charity and itscompliance with regtslation and Bood prittice. Thesè COSIS include costs ielated io Independent examin81ioh artd lÈ8al lèÉstO8etherwith an apportionment of pverhe nd 5UPPOrtcosts. fjovernanre rTrsts and Support costs latI10 charitable artivitie5 have been appOrtned based ontype of expense. The allocation of 5UPPQrt and 6¢vernance costs is analysed In noie8. 18lCostsof ralsln$fvnd5 The wsts of rnk4in8funds consistsof eventsand rn¥rketin8. IhlCh4ritableArtrvit*S Costs ofcharitable arniv¢ie5 include 8¢vemancecosts and an apPOrtMent0f 5UPPOrtC05ts?5 Shown tiote 7.
OUR ROOM MANCHESTER LTD lil YwnwlrfefLMd a55etsand depredation l assets costing MOthan £5WarecJpitallsed ahdvalued at hisforfcal ¢4st. DepreciatlDn IscharKed on followkni 15 Flxtureswd Fittin85 Equipment Impr¢vementsto Leased Premlses 25%onc 33.33% on w51 33 33% on "l R¢al$ed gainsjnd losses All8ain5 and kns5es are takÈn tothe Statementof linancial PKtiWtS agthey arisè. RElsed8ain5and losseson Investments are ¢alculaterla5 rhe difference betweensalos proceeds and theiroptningcarryingvalve ortheir purchase value if iC9Uired Sub5equentto rhe first day of thefinancial yÈgr. UnrealisÈd ylnsand I{esar calculated asthÈ differertt between the fJirvalue ltthear2nd and theirvaryin8v3lue. Reali5Ed unre¥lised InvÈStment&ain5 and losse5 arecombined in thèsiatemqntof FinancialActivities. Ikl PeThslons The chiritycurrenttyd025 not•d[l]ster¢OntrUtnst0a pension5chern¢on behawof 1ndwU3l5. 111 Debtors Tradè and other debtor5 are rtcognised atthe5ettiementamountdue afteranytrade di5CDuntofferEd. Prepaymemsarevalued at theamount prepaid netofaDY trndt d15counts due. lrnl Creditors and prov15iOnS Creditors and provisions ire reco8ni%ed where charty ha5 a present tybligation re5uttinÉ from a past event that Will probably result inthe transfei ollunds to a third partyand the amount due to settiethe obligation can be rneasurèd ore5fimated reliably. Credrtots provisitsnsa norm1yreco8n15ed attheir5etdement•moum aftèr4llowirrffDranytrade dcoUnts due. 2. Related paty tranSon5 a{1 tnr&t•s' expenses and rernuneration ThÈtrustees all give freety rheirtime and experttse Wlihout any formof remunerationorotherbenefrt in cash or kind 12022.. £nill. EMpeTrses Pa tothètru51ees in the yeJrtotaled £nil12022.. Enill. 3. Donation5 and Legaclo5 Unrestrftted Restricted Total Fund$ Total Funds YeaTEndl Year End JO Year Ended Year Ended 30 30 Ntsvetnber Novtrrnber 30 N¢)vember NoY¢mber 2023 2023 2023 2022 Dona1bs 1,213 1,213 3,263 3.263 1.213 Previous reportln8 perd UnrsthGted Ros¢ricted Total Fund$ YearEnaod Year Ended 30 Year Ended 30 30 Novernbqr No¥Ember No¥emtsor2022 2fj22 2U22 Donati$ 3,263 3.263 3.263 3.263
OUR ROOM MANCHEsfER LTD 16 Iroffl ¢harftae activkn•s Unrostrictsd Restricted Totsl Funds Totsi Funds YearEndo0 Year Ended 30 Ygar End•d YearETrJgd 3Q 30 November Nwomber 30 Novembv Nov•mbw2023 2023 2023 2Q22 Services Unresiricted prants.. Spirilol Manchester Bann9 FoundaiLon Lloyds TS8 Foundatyon Man¢ne$terALtion on S1 Heall m8nches[mtnd Restrthd grants.. Arts Coun1 England 8&Q Foundation Duthyof L8n¢aster Ed%var4 Hott Trust Esme F8Nbaim Garfie West Henrysmilh Ch*ty Jesuits LG8T FoundatK GMMC MCC CSP MCC CuNuie Fund MCC Our Manchesl¥VCSE MCC Our Mancheaw Fun¢ MCC Sexv81 Hewth Work Nationwe 09lesty Superf4ra The tsrand TN81 13.170 1.000 300 25.000 3.12S 68.044 3(X) 3,125 $8,044 29,193 a.800 29,183 8,000 1,$51 3,500 20,000 20.OQD 30.360 15.QUO 19,0 s,wo S,Y66 15.000 19.350 5,NO S,866 5.000 10.000 4.854 S.972 38.249 3.82¢ 7.0 4.719 51,194 •],4 5,972 3B.249 3.828 7.000 4.719 51,194 14,930 15,204 8,282 20.697 121794 97,469 219,6 317.175 4. IncDme from charltsblo activ•$ Prevlou5 r?porbn9 P8rityJ Unrestricted Restricted T¢)to1 Funds YearEndsd Yw Ended 30 Year Ended 30 30 Novprnber Novernbor Novembor2022 2022 2022 SeNi¢e$ Arts ¢oun¢il Evjiand Du¢hyof Lanr3ster 13,170 13.17Q 3.5 30.360 5.000 3.500 30.3eo s,0 10,QUO 14,930 15,304 8.282 2D,597 122.794 Jesuits GWC MCC Curture Fur MCC Our 0gi¢sby &and Tru51 74,930 15,304 8,282 20.697 109.624 13.170
OUR ROOM MANCHESTERLTD 17 5. Incom8 from oth¢rtradthg Unrestricted Rosirfct4d Totsl Funds Totsl Funds Year End¢d YearEnded 30 Year Ended Y•arEnded 30 30 Noverth No¥•mber 30 Novemb•r Nov•mb•r20rJ 2023 202J 2022 Fee Income prev$ reportingpèriod unrstrf¢t•d Rosirfctsd Totsl Funds Year Ended Y••r End 3Q Y••r Ended 30 November Novemb•r 14overnbF¥2022 2022 2022 Fee Income & Expendr(ure Arts and Ye•rEnded 30 YearEnd social Care NDvWn1 30 November Suppx)rt 2023 2022 EXdIlre¢th ts$in8funds'. Fundratsiw actwrties Advertising and marketin8 218 1,958 2.276 318 1.958 2.276 S.21e 5.216 exponditur• on charltablEa¢UvNIv&.' Employrtieni Costs Training Recruitmwt Client CDsIs Travel & Subsistence voluner Expenses Ses$vJn Costs Heal Light & W?ter Sfs$ional Staff ICT CD¥i$ 187.8ZB 2.539 187.828 2.539 118.058 156 3.600 173 1.824 341 31 13,366 IOD 18,407 3.361 921 2,507 324 14,432 1.4Q2 60 5.699 866 1.824 341 13,3e8 100 18.407 3.301 921 2.587 324 14.432 10,977 1.596 2.420 Tdephone Repair5 & Mainten3nC Rent & Rats5 Insurance Bank Chuges Goveman* and Support Costs Post. PThn9 & Staonry 14.224 1.940 5.699 7.217 2.442 254.090 256.366 2S4.090 2Se,366 167,712 172,988 Re5friCtedfund$ urerKtedfUndS 163.052 93.314 256.36 113.10$ 59.882 172.988
OUR ROOM MANCHESTERLI(I 7. Analysisof expendinre onchaiiiablE•Uiths per note 6. 8.loc4110n of 8o¥em•nce •nd wpportwsts Thebreakdown of supgQrtcosts and how thEsewere albcated bètweeh EoverrLance4nd Other supportusts issknwn below.. ¢3eDèral Supp¢rt Govornan¢e 975 T+)ts12023 Basls of aPPDrtiwmfrnt 978 type ofwens 1.327 QfexpensE 173 tTre ofewse 2.219 typeof expense 1,005 tyye of trxpense S.699 Accounwnry Fee5 ProfessA01 Fets SubxTrlDnS HR Supp PayrollBureau Fees 1.327 173 2,219 1.005 4,724 97$ PiewOu5 reportin8 period Genew•l Support GeraTr¢e Total 2122 Basi$ of apporiionmthit tyreot exw$È 58z type olexpense 1.880 01 pense 375 type ofexpense 656 typeof exppnse 2,219 type oleynse 545 typ¢ of8xwse 7.217 A<Kwntanty Fee$ ParbEr FBes ProfessnaL Fees S82 1,880 375 656 2.219 54$ 6.257 Subscriptn5 HR Support payrdl Bureau Fees 5.Anats of 03ffcosts Y*rEndèd So Ye•r November 3Q NDveffll)er 2023 2022 174.370 112.901 Wage5 and Sakne¥ RUndanCY SLKial Security Costs Pen510n Costs 9.678 3.780 187.828 3.078 2,079 118.058 187.828 118,058 Ch8ntabkAthv(ES Supp¢rt Costs 187,828 118.058 The average number of emp1oyee$ during Ihtyeaiwas 8, FfE S reO5Year'. 7, FTE d). The charity wnsider5 its key mardgemenl persn comw$esth¢trustseS4 Cniel Execubve Officer. Thetotsl ernployment benefits, includiDgemployor Nl and pension contributions ofthe key management personnel WEre £46,227 Iprewousye8r'. £3fj,780. Ind1 emp1oytr p2n$&On nthOns}. No employee ha5 benefits In 8xCESS of £SD.000 Iprevww5 year. 10. IndeWndertEX•nn•rFfjI$ YeorEnded jo YearEnded NovemDer 30 November 2023 2022 97S 975 960 960 1ndernentexaM18boDts8S
OUR ROQM MANCHESTERLiri 17. Anatys1$ of¢harttsble lunds Amalyw of movernert# in unrestrictsdlund$ BalaD¢e at 30 Novernb¢r Z02J B•l•nce at I IncvrnSny Decemtr2022 Rwotsrces Fxpendod Transfews 15.5fj9 (5.569 94,$16 99,616 93,3141 733 733 Gertr•l Fund provious reporting perfod.. Balance •t30 IlovembBr 2022 In¢omlng December2021 Resoyr¢•s Re50urcfjs Expènded TTan3tsr¥ Genernl Fwd 39,448 ts9.448 16.437 16,437 Sg,8821 $9,882) 11,572 11,572 S,669) 1S.5¢91 Namevf vnrestricted fvnd". General Fund D(riptIon, nabjrtr •nd purp ofthe Iw)d The"Ir8e reserves" lysiS of movements in restricted lund8 8•lance at Jo November 2023 B•lancè at 1 IornIng DecEmlr20Z2 Rfysourcos Resources Expended TraD$fer5 Coun1 Ewland B&Q Found3tson EdwArd Holl Tru91 AvRr¢$for Esrne Fairtwm Garfield We$ton Hertrysfflilh Chanty Jesurts JesLtyI S10[ Ju5tr8 Fund LGBT Foundabon GMMC MCC CSP MCC Cumure Fund C t)JrManchesterVCSE MCC OurM8nchesler Fund MCC Sexual Healthwofk N¥b¢nvAde Og SupE(bkq The GBnd TNSI KeWtsen$ DhY of Lan¢8Ster TudorTN$l 1,243 29.193 8.800 20,WO 118.8801 11.576 8,800 20.NO 1,085 15.000 1g,Y50 5.000 15,000 10.840 8.676 e,008 99 12.33Z) 5.866 15.8fj61 (1.4$91 14.854) 1S.9621 128.2191 [3,7981 18,8981 1,45Y 4,854 5.972 38.249 ts.828 7.000 4.718 51.194 10 28 1Q2 4.719 3,226 149.7961 18831 {13.3971 1,828 13.397 1.020 11,020} 26,153 219.906 83.007
OUR ROOM MANCHE5TERLTD zz 17. Anatysis of¢hthtsble fuAd8 Name of restrf¢tsd(und: ArtsC4uncil Ensland B&QFoundation Edwaid Holt Trust Awar05 for1 Esme Fairburn Garfield Weston Henrysmith Char Jesubt5 jesuit SocialJ$t1ce Fund LGeT Fuundatiofi GMMC MCC CSP MCC Cuiiure Fund MCCQur manche5rerve MCCOuf Manchester Fund MCCSexual Heal(h work Nationwe 08lesby D•s¢ripOon. naturoathl purpostrollb•furKI lorproje#¢D5ts forofficerefuth¥hmenl CO forproieLeOSIS ro[pleCtWsts rcrCreati¥e ProbisiDn ftr prOtc0Sts forprojeci&)st5 f¢r prop(a ¢05ts IT. Intsmel Data fcr Swhice U$w5 for seNices for proiertoxis forprojertltS forproiertth)sts r¢rproi2Ct for woiect costs for woiectC05ts for pr¢jectCOsts for pKTrje¢twsts ror propc1$t3 forihe fundraiser ml8 tofund ¥ p¢ojectforyoung disadvantsged mento briro unlOd fdised beds and bNdersto lrfe for coiecosts re)815 The Grand Trust Kew G•rdws Ouchyof Lancaster TudorTruSt 18. Analy¥i¥ of netassets fvnds unre5trfcted D$1gnat£ funds fund¥ R•strfcted funds Toial 2023 T•n9itrAe fix#0 8SS8ts Cash alèank and in hand oth*rn¢ttrJrrenl as8tts1{Irdt4Iis) Cre¢itots than orÈyear 12.D10 (11.2771 169.54S 181.5381 181,555 (97.8151 733 83.007 03.740 previo rwrung peri(x#: Uore$trfGted lunds Designated Restricted furtds Totsl 2022 Tgib fixed as$ets Cash at bank ano in hand Other nei¢urrenta¥sei¥iiiabilthesi Crediitysof more an one year Total (24.9711 19.402 42,817 {16.6¢41 17.846 2.738 1S,5691 26.153 19. Finan¢ial Inthmtrrts The ch31ity only hasfiD8Aial a55ets aDd I18bll1es of ¥ kind thalquaiity as basicmardal Irthmtrnis. BCfinty instrurneDts a snitally rgrSed on a Irdnsacbon value and subsequentty measured 81 iheir setU8m¢ni value W1h the exception rlb¥nk loanswhiGh a gub5equendy measured #i •n using the effe¢iive interest method.