2023-03-31-accounts

Reference	and Administrative	and Administrative	Details	1to 2
Strategic	Report			3to 8
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 38

MANCHESTER CARE AND REPAIR	MANCHESTER CARE AND REPAIR	MANCHESTER CARE AND REPAIR	MANCHESTER CARE AND REPAIR
REFERENCE AND ADMINISTRATIVE DETAILS
Charity Registration 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 (to 23.5.23)S.Treasurer	(from 23.5.23)
			M'K Barkat, Treasurer (to23.5.23)
			P K Smith
			CGreen
			D Mort
			M L Lindars, Deputy Chair (from 23.5.23)
			T K McDonald, Chair (from 23.5.23)
			C LThomason, (resigned 26th July 2022)
			K Cheetham, (resigned 4th October 2022)
			J Baylis, (resigned 1st March 2023)
Chief Executive Officer			A Mason
Secretary			A Mottram
Auditor			Horsfield JESmith
			Statutory Auditor
			Tower House
			269Walmersley Road
			Bury
			Lancashire
			BL96NX

AND STATEMENT O	F TOTAL R	ECOGNISED	GAINS AND LO	SSES)
			Unrestricted	Total	Total
			funds	2023	2022.
		Note	f	f	f
Income and Endowments	from:
Donations and legacies		3	31,621	31,621	20,071
Inv'estment income		4	10,441	10,441	1,541
Charitable activities		5	2,016,684	2,016,684	1,700,586
Total income			2,058,746,	2,058,746	1,722,198
Expenditure on:
Charitable activities		8	(2,120,208}	(2,120,208)	(1,681,301)
Total expenditure			(2,120,208)	(2,120,208}	(1,681,301)
Net (expenditure)/income			(61,462)	(61,462)	40,897
Net movement in funds			(61,462)	(61,462)	40,897
Reconciliation offunds
Total funds brought forward			1,201,622	1,201,622	1,160,725
Total funds carried forward		22	1,140,160	1,140,160	1,201,622

					'
				2023	2022
			Note	f	f
Fixed assets
Tangible assets			15	804	488
Current assets
Stocks			16	8,727	,6,843
Debtors			17	230,662	,321,716
Cash at bank	and in hand			1,047,857	1,270,790
Cash held for loans to residents				821,497	818,837
				2,108,743	2,418,186
Creditors: Amounts		falling due within one year	19	(969,387)	(1,217,052)
Net current assets				1,139,356	1,201,134
Net assets				1,140,160	1,201,622
Funds ofthe	charity:
Unrestricted	income	funds
Unrestricted	funds			1,140,160	1,201,622
Total funds			22	1,140,160	1,201,622

STATEMENT OF CASH FLOWS YEAR ENDED 31MARCH 2023
			2023	2022
		Note	f	f
Cash flows from operating activities
Net cash (expenditurel/income			(61,462)	40,897
Adjustments to cash flows from non-cash items
Depreciation			542	428
Investment income		4	(10;441):;,(1;541}
			(71,361) '	' 39,78'4
Working capital adjustments
Increase in stocks		16	(1,884)	(1,085)
Decrease/(increase) in debtors		17	91,054	(89,245)
(Decrease)/increase in creditors		19	(22,835)	60,620
(Decrease)/increase in deferred income			(224,830}	309,732
Net cash flows from operating activities			(229,856)	319,806
Cash flows from investing activities
Interest receivable and similar income			10,441	1,541
Purchase oftangible fixed assets		15	(858)
Sale oftangible fixed assets				300
Net cash flows fr'om investing activities			9,583	1,841
Net (decrease)/increase in cash and cash equivalents			(220,273)	321,647
Cash and cash equivalents at 1April			2,089,627	1,767,980
Cash and cash equivalents at31March			1,869,354	2,089,627
All ofthe cash flows are derived from continuing	operations	during the above two periods.

3 Inco	me from	don	ation	s and legacies
					Unrestricted
					funds	Total	Total
					General	2023	2022
					6	E	f
Sundry	income,	gifts	and	donations	31,621	31,621	20,071
					31,621	31,621	20,071

4	Investment	inc	ome
					Unrestricted
					funds	Total	Total
					General	2023	2022
					f	6	6
Interest receivable			and similar income;
	Bank interest	receivable			10,441	1.0,441	1,541
5	Income from charitable			activities
					Unrestricted
					funds	Total	Total
					General	2023	2022
					f	6	f
	Contractual	income			997,369	997,369	951,571
	Grants				1,019,315	1,019,315	749,015
					2,016,684	2,016,684	1,700,586

Income fr	om charitable	activities - Cont	ractual inc	ome
		'Deferfed	Accfued,	income	.Deferr'ed'	Accrued	Ifew
		IiicoTne,	liic'Pote	Rec'eiyed	'lriconie,	Encehie	Incplrte:
		Bffwd;8/fwd '6 6		In'Year:CJfwd		:C/6vd,	FprYear f,:
Contractual	)ncome	3,5;357	=	.99?,'012	I15rDGDf		,99718:69
Tp'tal		i'5;:307'		997,'012	$35;0II0)		9'97;:369

Income from charitable acti	vities - Gran	ts
	Deferred	Accrued	Income	Deferred	Accrued	New
Statutory Grants-	Income	income	Received	Income	income	Inconie
Unrestricted:	B/fwd	8/hvd	ln Year	C/fwd	C/fwd	For Year
	E	E	E	E	f	E
Source.and project
Manchester City Council-
Emergency Heating Grant			586,462		129,408	715,870
Claim
Foundations Independent
Living Trust - Gas Safe		(625)	17,500		1,615	18,490
Programme
Big Lottery Fund -Awards for All	5,401					5,401
Manchester City Council-
Crisis Clean Hospital	2,000			(498)		1,502
Discharge
Manchester City Council- Sensory Equipment	1,984			(868)		1,116
NHS Trafford CCG - Home
First Project	172,426			(26,312)		146,114
Greater Manchester MH
NHS FT	8,984		(8,040)			944
- Personalisation fund
Nationwide Skill Project	38,985			(25,525)		13,460
GMCVO - GM Home First
Scheme	67,000					67,000
Independent Age - cost of
living grant			20,000	(13,395)		6,605
10GM - Home from			19,000			19,000
Hospital
Manchester City Council- Energy Packs			12,821			12,821
Manchester City Council-
MEAP - Adult social care			11,700	(4,388)	-	7,312
Electrical Safety First			5,000	(1,320)	-	3,680
Total	296,780	(625)	664,443	(72,306)	131,023	1,019,315

those of any age livin	g	with a disabilit	y to live inde	pendently in their ow	n home.
				Unrestricte'd
				funds	Total	Total
				General	2023	'2022
			Note	6	6
Activities undertaken		directly
Contract labour				855,282	855,282	704,793
Materials				50,682	50,682	28,721
Service costs				13,524	13,524	10,377
Travel and subsistence				39,516	39,516	31,301
Support costs
Staff costs				971,895	971,895	751,306
Professional fees				20,201	20,201	32,389
Rent and rates				37,512	37,512	37,325
insurance				14,232	14,232	12,385
Repairs and renewals				19,013	19,013	2,768
Telephone				14,874	14,874	13,458
Computer support,	postage and
stationery				39,501	39,501	37 132
Other				22,718	22,718	11,715
Recruitment				14,712	14,712	1,711
Publicity				90	90	102
Finance charges				1,085	1,085	975
Computer and office		equipment
depreciation				495	495	227
Fixtures 8 Fittings Depreciation				47	47
Motor vehicles depreciation						201
Governance costs				4,829	4,829	4,415
				2,120,208	2,120,208	1,681,301

			Unrestricted	Unrestricted
			funds		Total	Total
			General		2023-	2022 '
					f	f	. .
Audit fees
Audit ofthe financial statements			4,125		4,125	.3,750
Other governance	costs			704	.704		665
			4,828		4,829		4,415
10 Auditors' remuneration
					2023	2022
					f	f
Audit ofthe financial statements					4,125		3,750
Other fees to auditors
All other non-audit	services				2,475		3,464
11Net incoming/outgoing		resources
Net (outgoing)/incoming		resources for the year include:
					202'3	2022
					f	f
Staff pension contributions					58,339	38,645
Depreciation					542		428
Audit fees					4,125		3,750
Operating lease payments:
- land and buildings					35,556		33,188
-vehicles					3,883		4,297
equipment					816		816

The aggregate	payroll	costs were as follows:
			2023	2022
			6	6
Staff costs during the		year were:
Wages and salaries			833,304	653,213
Social security	costs		75,045	52,594
Other pension	costs		54,737	38,645
Other post retirement		benefit costs	5,207	4,055
Life assurance	premiums		3,602	2,799
			971,895	751,306

		2023		2022
		No		No
Number	ofstaff		30		30
Average	number ofstaff (head count)		39
Average	number of full time staff (30 hrs per week or more)		25		23
Average	number ofpart time staff (less than 30hrs per week)		14		13
			39		36

15Tangible fixed assets
	Computer
	and office			Fixtures	and
	equipment 6			fittings 6		Total f
Cost
At 1April2022		22,326			3,288	25,614
Additions			626		232		858
At 31March 2023		22,952			3,520	26,472
Depreciation
At 1April 2022		21,838			3,288	25,126
Charge forthe year			495		47		542
At 31March 2023		22	333		3,335	25,668
Net book value
At 31March 2023			619		185		804
At 31March 2022			488				488
16Stock
				2023		2022
				f		f
Stocks				8,727			6,843

17Debtors
			2023	2022
			f	6
Trade debtors			74,920	251,991
Prepayments			22,544	11;101
Accrued income			133;198	54;778
Other debtors				3,846
			' 230;662	321716
18Cash and cash equivalents
			2023	, 2022
			6	6
Cash on hand			1,885	1,335
Cash at bank			1,045,972	1,269,455
Cash held for loans to	residents		821,497	818,837
			1,869,354	2,089,627
19Creditors: amounts	falling	due within one year
			2023	2022
			f	f
Trade creditors			54,921	31,804
Other taxation and social security			(8,737)	(5,072)
Other creditors			1,686	48,812
Loans on behalf ofManchester		City Council	821,497	818,837
Accruals			12713	10,534
Deferred income			87,307	312,137
			969,387	1,217,052

otal fu'nds, cash remaining he following table.	to be loaned to residents and loa	ns outstanding a	re summarised
		"Cra'sh hi:IgEoy'	Xoa.'ns'
		;)6ans'To	CautsOndhg
	Tdtal Lta('ance.	::res'a3'e'0$	1jqiri Pj!&iYntg
	:,E	,K	'f,
ETELP'.(bah,	F918~455	5T9~%31;	83'9;%74
PERL'loa'n'	26r7j363	192„'743'.	7i4;820'.
PElibg loa'n	'6'78	'gs56c5	,106i
EHCF'foan	45;958	-45,'958
Total'	1~235&397	821j497	-'413,'900

						2023	2022
							f
Creditor at start of period						170	689
Unwinding ofthe	discount factor	(interest expense)				3	. 4
Deficit contribution	paid					(62)	(174)
Remeasurements	—impact ofany change		in ass'umptions			(3)
Remeasurements	—amendmehts	to the cdhtfibution			schedule		(345)
Creditor at end of	period					108.	170
ncome and expenditure'impact
						2023	2022
						f	f
interest expense						3	4
Remeasurement —impact ofany		change	in	assumptions		(3)	(4)
Remeasurement-	amendments	to the contribution			schedule		(345)
Contributions paid	in respect offuture service					62	864
Costs recognised in income and expenditure				account		62	519

		2023	2022	2021
		%per annum	%per annum	%per annum
Rate	ofdiscount	5.52	2.35	0.66

Total future minimum lease payments under non-c	ancellable operating leases are as fol	lows:
	2023	2022
	6	f
Land and buildings
Within one year	35,556	63,927
Between one and five years	49,316	52,365
	84,872	.116,292
Other
Within one year	2,863	714
Between one and five years	1,821	2,550
	4,684	3,264

22 Funds
		Balance at				Balance at
		1April	Incoming	Resources		31March
		2022	resources	expended	Transfers	2023
			6	f	6	6
Unr'estricted	funds
General		179,841	2,058,746	(2,120,208)	(2,101)	116,278
Designated		1,021,781			2,101	1,023,882
Total funds		1,201,622	2,058,746	(2,120,208)		1,140,160
		Balance at				Balance at
		1April	lncommg	Resources		31March
		2021	resources	expended	Transfers	2022
		6	6	6	6	f
Unrestricted	funds
General		278,635	1,722,198	(1,681,301)	(139,691)	179,841
Designated		882,090			139691	1021781
Total funds		1,160,725	1,722,198	(1,681,301)		1,201,622

				Unrestricted	Total funds at
				funds	31March
				General	2023
					6
Tangible		fixed assets		804	:,-:804
Current	assets			2,108,743	2,108,743
Current	liabilities			(969,387)	(969,387)
Total n'et		assets		1,140,160	1,140,160
				Unrestricted	Total funds at
				funds	31March
				General	2022
				f	6
Tangible		fixed assets		488	488
Current	assets			2,418,186	2,418,186
Current	liabilities			(1,217,052)	(1,217,052)
Total net		assets		1,201,622	1,201,622
24 Analysis ofnet funds
			At 1April	Financing	At31March
			2022	cash flows	2023
			g		6
Cash at bank and in hand			2,089,627	(220,273)	1,869,354
Loans			(818,837)	(2,660)	(821,497)
			1,270,790	(222,933)	1,047,857
Net debt			1,270,790	(222,933)	1,047,857
			At 1April	Financing	At31March
			2021	cash flows	2022
			f	6	f
Cash at bank and in hand			1,767,980	321,647	2,089,627
Loans			(708,836)	(110,001)	(818,837)
			1,059,144	211,646	1,270,790
Net debt			1,059,144	211,646	1,270,790