2022-03-31-accounts - Manchester Care And Repair

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Reference	and Administrative	and Administrative	1to2
Strategic	Report		3tog
Trustees'	Report		9to 11
Statement	ofTrustees'	Responsibilities	12
Independent Auditors'		Report	13to 16
Statement	of Financial	Activities	17
Balance Sheet			18
Statement	of Cash Flows		19
Notes to the Financial		Statements	20to 37

Charity Registration	Charity Registration	Number	Number	1147174
Company	RegIstration		Number	08008229
Registered	Office			Unit 14
				Empress Business		Centre
				380Chester Road
				Manchester
				Greater Manchester
				M169EA
Trustees
The Trustees who		served during		the year were as		follows:
				H M Lang, Chair	iE Deputy			Treasurer
				M K Barkat, Treasurer
				P K Smith
				C Green
				C LThomason,	(resigned			26th July 2022)
				D Mort
				J Baylis
				K Cheetham
				M L Lindars
				T K McDonald
				SW Jackson, (resigned			6th October 2021)
Chief Executive Officer				A Mason
Secretary				A Mottram
Auditor				Horsfield S.Smith
				Statutory Auditor
				Tower House
				269Walmersley		Road
				Bury
				Lancashire
				BL9 6NX

MANCHESTER CARE AND REPAIR INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MANCHESTER CARE AND REPAIR enquiring of management conceming actual and potential litlBation and claims, and Instances of non-complian wlth laws and regulatlons.. and reading the minutes of meeting of those tharged with governance. A further description of our responsibilities is available on the Financial Reporting Council's website at: www.frG,org.uk/auditorslauJltots-a55urnncelaJdkorS4e5POlslb";ItUes-fo,".the.dud".tf-tbe.finanC1aI.sthÈem@nts. Thls description fomis part of our auditorfs report. Use of our report This report Ss made solety to the tharitable compan15 trustees, as a bodyi in actordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audil WO has been undertaken so that we might State to the charlty's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fulle extent pemltted by law, we do not accept or assume responsibility to anyone other than the charitable company and Its trustees as a body, for our audlt work, for this report. or for the opinions we have fornied. Jonathan Staples BSC FCA DChA (Senior Statutory Auditor) For and on behalf of Horsfield & Smlth. Statutory Auditor Tower House 269 Walmer51EV Road Bury Lancashlre BL9 6NX Date.. 16

AND STA	TEME	NT OF	TOTAL R	ECOGNISED	GAINS AND	LOSSES)
					UnrestrIcted	Total	Total
					funds	2022	2021
				Note	f	f
Income and Endowments			from:
Donations	and legacies			3	20,071	20,071	24,406
Investment	income			4	1,541	1,541	4,013
Charitable	activities			5	1,700,586	1,700,586	1,282,876
Totalincome					1,722,198	1,722,198	1,311,295
Expenditure	on:
Charitable	activities			7	(1,681,301)	(1,681,301)	(1,304,523)
Total expenditure					(1,681,301	~1,681,301	~3,304,333)
Net income					40,897	40,897	6,772
Net movement in funds					40,897	40,897	6,772
Reconciliation offunds
Total funds	brought	forward			1,160,725	1,160,725	1,153,953
Total funds	carried	forward		2]	1,201,622	1,201,622	1,160,725

					2022	2021
				Note	6	f
Fixed assets
Tangible assets				14	488	1,216
Current assets
Stocks				15	6,843	5,758
Debtors				16	321,716	232,471
Cash at bank	and	in hand			1,270,790	1,059,144
Cash held for loans to residents					818,837	708,836
					2,418,186	2,006,209
Creditors: Amounts			falling due within one year	18	(1,217,052)	(846,700)
Net current assets					1,201,134	1,159,509
Net assets					1,201,622	1,160,725
Funds ofthe	charity:
Unrestricted	income		funds
Unrestricted	funds				1,201,622	1,160,725
Total funds				21	1,201,622	1,160,725

YEAR ENDED 31	MARCH		2022
						2022	2021
					Note	f	6
Cash flows from operating activities
Net cash income						40,897	6,772
Ad)ustments to cash	flows from		non-cash	Items
Depreciation						428	393
Investment income						(1,541)	(4,013)
						39,784	3,152
Working capital adjustments
(Increase)/decrease	in stocks				15	(1,085)	2,166
Increase in debtors					16	(89,245)	(39,977)
Increase in creditors Increase/(decrease)	in deferred		income		18	60,620 303,732	19,599 ~2300)
Net cash flows from	operating	activities				319,806	(17,660)
Cash flows from investing activities
Interest receivable and similar		Income			4	1,541	4,013
Purchase oftangible	fixed assets				14		(858)
Sate oftangible fixed	assets					300
Net cash flows from	investing activities					1,841	3,155
Net increase((decrease) in cash			and cash	equivalents		321,647	(14,505)
Cash and cash equivalents at 1		April				1,767,980	1,782,485
Cash and cash equivalents at 31			March			2,089,627	1,767,980

						Unrestricted
						funds	Total	Total
						General	2022	2021
						6	6	6
Sundry income,			gifts and donations			20,071	20,071	24,406
						20,071	20,071	24,406
4	Investment		income
						Unrestricted
						funds	Total	Total
						General	2022	2021
						f	6	f
Interest receivable				and similar income;
	Bank interest		receivable			1,541	1,541	4,013
5	Income from charitable				activities
						Unrestricted
						funds	Total	Total
						Genera I	2022	2021
						f		6
	Contractual	income				951,571	951,571	906,931
	Grants					749,015	749,015	375,945
						1,700,586	1,700,586	1,282,876

6 Income fr	om charitable a	ctivitie	s - Grants
			Deferred	Income	Deferred	Accrued	New Income
Statutory Grants-			Income	Received	Income	Income	For Year
Unrestricted:			8/fwd	In Year	C/fwd	C/fwd
			f	f	f	f
Source and	project
Manchester	City Council—
Emergency	Heating Grant Claim			612,456			612,456
Foundations	Independent	Living
Trust - Gas	Safe Programme		2,405	14,000		625	17,030
Big Lottery	Fund - Awards for
All				8,100	(5,401)		2,699
Manchester	City Council - Crisis
Clean Hospital Discharge				7,000	(2,000)		5,000
Manchester	City Council-
Sensory Equipment				3,100	(1,984)		1,116
NHS Trafford CCG —Home First
Project				265,426	(172,426)		93,000
Greater Manchester MH NHS FT
- Personalisation fund				26,698	(8,984)		17,714
Nationwide	Skill Project			38,985	(38,985)
GMCVO - GM Home First
Scheme				67,000	(67,000)
Total			2,405	1,042,765	(296,180)	625	749,015

those of any	age liv	ing	with a disabilit	y to live inde	pendently in their ow	n home,
					Unrestricted
					funds	Total	Total
					General	2022	2021
				Note	f	f	f
Activities undertaken			directly
Contract labour					704,793	704,793	427,927
Materials					28,721	28,721	16,205
Service costs					10,377	10,377	9,689
Travel and subsistence					31,301	31,301	25,313
Support costs
Staff costs					751,306	751,306	714,598
Professional	fees				32,389	32,389	6,187
Rent and rates					37,325	37,325	36,136
Insurance					12,385	12,385	11,875
Repairs and	renewals				2,768	2,768	1,496
Telephone					13,458	13,458	9,070
Computer support,		postage and
stationery					37,132	37,132	19,863
Other					11,715	11,715	10,630
Advertising					1,813	1,813	8,381
Finance charges					975	975	971
Computer and office			equipment
depreciation					227	227	227
Motor vehicles depreciation					201	201	166
Governance	costs				4,415	4,415	5,789
					1,681,301	1,681,301	1,304,523

				Unrestricted
				funds	Total		Total
				General	2022		2021
				f			g
Audit fees
Audit ofthe financialstatements				3,750	3,750		5,240
Other governance		costs		665		665		549
				4,415	4,415		5,789
9 Auditors'	remuneration
					2022		2021
					f		6
Audit ofthe financial statements					3,750		5,240
Other fees to auditors
All other non-audit		services			3,464
10Net incoming/outgoing			resources
Net incoming	resources for		the year include:
					2022		2021
					f		f
Staff pension	contributions				38,645		35,592
Depreciation						428		392
Audit fees					3,750		5,240
Operating lease payments:
- land and buildings					33,188		33,858
-vehicles					4,297		3,909
equipment						816		816

11Staff costs The aggregate	and em payroll	oluments costs were as follows:
			2022	2021
			6	6
Staff costs during the		year were:
Wages and salaries			653,213	626,316
Social security	costs		52,594	47,082
Other pension	costs		38,645	35,592
Other post retirement		benefit costs	4,055	3,088
Life assurance	premiums		2,799	2,520
			751,306	714,598

		2022		2021
		No		No
Number	ofstaff		30		24
Average	number ofstaff (head count)		36		33
Average	number offull time staff (30hrs per week or more)		23		14
Average	number ofpart time staff (less than 30 hrs per week)		13		19
			36		33

14Tangible fixed assets
	Computer
	and office	Fixtures	and	Motor
	equipment f	fittings f		vehicles f	Total f
Cost
At 1April 2021	22,326		3,288	11,792	37,406
Disposals				)11,792)	~21,792)
At 31March 2022	22,326		3,288		25,614
Depreciation
At 1April 2021	21,611		3,288	11,291	36,190
Charge for the year	227			201	428
Eliminated on disposals				(11,492)	(11,492)
At 31March 2022	21,838		3,288		25,126
Net book value
At 31March 2022	488				488
At 31March 2021	715			501	1,216
15Stock
				2022	2021
				f	f
Stocks				6,843	5,758

16Debtors
			2022	2021
			f	6
Trade debtors			251,991	179,425
Prepayments			11,101	16,712
Accrued income			54,778	32,488
Other debtors			3,846	3,846
			321,716	232,471
17 Cash and cash equivalents
			2022	2021
			6	6
Cash on hand			1,335	1,220
Cash at bank			1,269,455	1,057,924
Cash held for loans to		residents	818,837	708,836
			2,089,627	1,767,980
18Creditors: amounts		falling due within one year
			2022	2021
			f	6
Trade creditors			31,804	22,520
Other taxation	and social security		(5,072)	(1,841)
Other creditors			48,812	198,421
Loans to Manchester		Council	818,837	614,531
Accruals			10,534	10,664
Deferred income			312,137	2,405
			1,217,052	846,700

otal funds, cash remaining to b e following table.	e loaned to residents and loans	outstanding ar	e summarised
	Total	Cash held for	Loans
	Balance	loans to	outstanding
		residents	From
		6	residents
			8
HELP loan	934&254	552,750	381,504
PERL loan	313,090	211,254	101(836
PERL2 loan	3,670	3,085	585
EHCF loan	51,748	51,748
Total	1,302,762	818I837	483,925

						2022	2021
						f	f
Creditor at start of period						689	817
Unwinding ofthe	discount factor	(interest expense)				4	17
Deficit contribution	paid					(174)	(169)
Remeasurements	—impact of any change		in	assumptions		(4)	24
Remeasurements	—amendments	to the contribution			schedule	(345)
Creditor at end of	period					170	689
ncome and expenditure impact
						2022	2021
						f
Interest expense						4	17
Remeasurement —impact of any		change	In	assumptions		(4)	24
Remeasurement —amendments		to the contribution			schedule	(345)
Contributions paid	In respect offuture service					864
Costs recognised In income and expenditure				account		519	128

2022	2021	2020
%per annum	%per annum	%per annum
2.35	0.66	2.53

eficit	contributions schedule
Year	ending	2022		2021	2020
		f		6	6
Year	1		62	174	169
Year	2		62	180	174
Year	3		52	185	180
Year	4			159	185
Year	5				159

Total future	minimum lease p	ayments under	non-cancellable	operating le	ases are as foll	ows:
					2022	2021
					F.	f
Other
Within one year					64,641	33,902
Between one and five years					54,915	88,633
					119,556	122,535
21 Funds
		Balance at				Balance at
		1April	Incoming	Resources		31March
		2021	resources	expended	Transfers	2022
		f	E	f	f	f
Unrestricted	funds
General		278,635	1,722,198	(1,681,301)	(139,691)	179,841
Designated		882,090			139,691	1,021,781
Total funds		1,160,725	1,722,198	(1,681,301)		1,201,622
		Balance at				Balance at
		1April	Incoming	Resources		31March
		2020	resources	expended	Transfers	2021
		f	f	f	E	f
Unrestricted	funds
General		761,027	1,311,295	(1,304,523)	(489,164)	278,635
Designated		392,926			489,164	882,090
Total funds		1,153,953	1,311,295	(1,304,523)	-	1,160,725

				Unrestricted	Totalfunds at
				funds	31March
				General	2022
				f	f
Tangible	fixed assets			488	488
Current	assets			2,418,186	2,418,186
Current	liabilities			(1,217,052)	(1,217,052)
Totalnet	assets			1,201,622	1,201,622
				Unrestricted	Totalfunds at
				funds	31March
				General	2021
					f
Tangible	fixed assets			1,216	1,216
Current	assets			2,006,209	2,006,209
Current	liabilities			(846,700)	(846,700)
Total net assets				1,160,725	1,160,725
23 Analysis of net		funds
			At 1April	Financing	At 31March
			2021	cash flows	2022
			f	f	f
Cash at	bank and	in hand	1,767,980	321,647	2,089,627
Loans			~708,8383	(110,001)	(818,837)
			1,059,144	211,646	1,270,790
Net debt			1,059,144	211,646	1,270,790
			At 1April	Financing	At 31March
			2020	cash flows	2021
			f	f	f
Cash at	bank and	in hand	1,782,485	(14,505)	1,767,980
Loans			(628,748) 1,153,737	(80,088) ~(~4,593	(708,836) 1,059,144
Net debt			1,153,737	(94,593)	1,059,144