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|Reference|and Administrative|and Administrative|Details|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|||||
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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|
##
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##
|||||||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|
##
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##
|||||||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|