Registered Charity No. 1147785 Company Reg No. 08041948
Trustees’ Report and Financial Statements Year Ended 31[st] August 2021
Manna House works for the benefit of the public in South Lakeland, providing advice, advocacy and a drop-in support centre for those who are homeless, vulnerably housed, lonely or needing help.
Contents:
| Page | |
|---|---|
| Reference and administrative details of the company, its Trustees and advisers | 2 |
| Trustees Report | 3-7 |
| Independent examiner's report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the financial statements | 11-25 |
| Our Supporters | 26 |
Registered Charity No. 1147785 Company Reg No. 08041948
Reference and Administrative Details of the Company, its Trustees, and Advisers Year Ended 31[st] August 2021
Registered Charity Name Manna House (Cumbria) Company Number 08041948 Charity Number 1147785 Registered Office The Stephenson Centre Ann Street, Kendal Cumbria, LA9 6AA Trustees Charles Cowling, Chair Marilyn Molloy, Vice Chair Sarah Playforth, Treasurer Fiona Nelson Jayne Pugh Judith Robinson Marilyn Wadsworth Paul Rodman Robin Cope Chief Officer Andrea Aldridge
Bankers Cumberland Building Society Castle Street, Carlisle, CA3 8RX Sort Code: 16-52-21 Account Number: 53190423
CCLA Investment Management LTD COIF Charity Funds 80 Cheapside, LONDON EC2V 6DZ Account Number 015370001C
Virgin Money 7 Stricklandgate, Kendal LA9 4NB Sort Code: 05-05-40 Account Number: 34282924
Independent Examiner
Alan A. Clements Fellow Association of Charity Independent Examiners J.C.C. Services Ltd
17 Thirlmere Avenue, Horwich, Bolton, Lancashire, BL6 6DS
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Registered Charity No. 1147785 Company Reg No. 08041948
Trustees’ Report and Financial Statements Year Ended 31[st] August 2021
The Trustees present their annual report together with the financial statements of the company for the year 1 September 2020 to 31 August 2021. The Annual report serves the purposes of both a Trustees’ report and a directors’ report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) as amended by Update Bulletin 1 (effective January 20 l5).
The Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 has been omitted.
Objectives and Activities
To provide services for those who are homeless, vulnerably housed, lonely or lacking social support for those living in Cumbria and Lancashire, and other parts of the UK as the Trustees may from time to time see fit. Manna House provides a community of support for homeless and vulnerably housed people across South Lakeland. Our key services are:
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Practical material assistance to address urgent physical needs. Support includes hot food, shower facilities, clothes washing and drying, food parcels, clothing, needs assessment, facilitation of doctors’ and other essential appointments and Cold Weather Provision
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Support, acceptance and positive role models for social and emotional wellbeing. Includes our drop-in, listening and counselling. Co-location with Cumbria Alcohol and Drug Advice Service (CADAS), and Big Issue sales, community lunches and community garden;
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Advice, assistance, signposting and advocacy on housing, benefits and money matters to improve housing security;
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Learning opportunities that improve health, wellbeing and employment prospects including weekly Skills Café, daily Learning Kitchen, workshops, literacy, numeracy, gardening and IT.
Altogether, nearly 50 volunteers donated over £34,000 in-kind in 2020.21.
Client Support
Client Support is the frontline of services: a patient, compassionate, holistic and skilled approach is needed for assessing and advocating for our clients. Working with partner organisations in probation, NHS, housing, mental health and addiction, we holistically seek the best outcomes for every client. Client Support Worker Chris Holland and Outreach & Development Worker Penny Severn ensure clients can access the healthcare they need, take on pro-social roles within our service, and keep important appointments in the community.
Housing & Benefits Advice
Perspex screening kept us safe but was no barrier to the success of 227 Benefits Advice sessions and 306 Housing appointments leading to further action on debt, budgeting, housing applications, eviction cases, and form filling. Lesley Campbell (Housing Advice) and Angela Powis (Benefits and Employment Advice) work together to provide the specialist knowledge that can help our clients reach a vital point of stability.
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Registered Charity No. 1147785 Company Reg No. 08041948
Trustees’ Report and Financial Statements Year Ended 31[st] August 2021
Learning Kitchen
Clare Neal, Learning Kitchen Manager, alongside her tremendous team of over 20 volunteers and clients, provided 120 meals weekly to anyone who needed a delicious free lunch. We bowed to COVID, serving al fresco lunches under our gazebos, alleviating social isolation. In colder months we served indoors and had great success with clients stepping up to learn to cook, being rewarded with take home soup blenders on “Souper Tuesdays”. Working closely with Sandylands Residents’ Association ensured excess donations were given to local families, who also received our food parcels during Covid. Local supermarkets continued to provide us with donations picked up by our tenacious Chris Ryan, renowned for never turning down a donation he knows will feed someone in need.
Investment policy and performance
The charity holds available funds in deposit accounts which earn interest. The Board of Trustees considers the current return on deposits to be in line with expectations and continues to review returns to ensure these are maximized.
Reserves policy
In line with Charity Commission guidance The Trustees shall aim to establish and maintain unrestricted reserves that will enable Manna House to continue to operate for 3 to 6 months, should income fall below the level required to maintain Manna House services. This includes any redundancy payments to staff. The charity will set aside into reserves 15% of all unrestricted grants or donations.
Constitution
The company is registered as a charitable company limited by guarantee and was set up by a Memorandum and Articles of Association on 17 April 2012.
The company is constituted under a Memorandum of Association dated 17 April 2012 and is a registered charity number 1147785.
The principle object of the company is:
To provide services to those who are homeless, vulnerably housed, lonely or needing help.
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Registered Charity No. 1147785 Company Reg No. 08041948
- Trustees’ Report and Financial Statements Year Ended 31[st] August 2021
Methods of appointment or election of Trustees
Trustee skills audits are undertaken to ensure that the team provide a diverse skill and knowledge base for a charity of this size.
New trustees are recruited and selected based on the contribution, skills, and expertise that they can make to the organization with reference to the latest trustee skills audit. This aims to ensure the widest and most appropriate range of skills and knowledge are available through our trustees to the organization. All trustee appointments are considered and decided upon by the Manna House Board.
There is a Trustee Induction Pack for each new trustee, so they understand (the overall mission, values and aims and objectives of the organization. New trustees are also supported to become involved and provided with relevant Charity Commission documents so that they are aware of their responsibilities. All trustees attend board meetings and are encouraged to attend strategic planning days, participate in staff interviews, and observe the charitable activity first-hand whenever possible. They also encouraged to provide support and guidance through task and finish groups established to research and make recommendations to the board on specific strategic developments.
Organisational structure and decision-making policies
The charity is controlled by its governing document, a deed of trust, and constitutes a Limited company, limited by guarantee, as defined by the Companies Act 2006.
The Board of Trustees administer the charity and meet regularly, at least 4 times a year when all aspects of the strategic management of the charity are discussed.
Subject specific sub-committees are formed and meet as and when required to undertake more detailed projects with a view to providing appropriate advice to the Board to help inform their decision making.
There is a permanent Chief Executive Officer whose role is to:
-
work closely with the Trustees on matters of finance, employment, and strategic direction
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identify any further opportunities for partnership working with agencies and organizations providing complementary services to support our work, and
• lead and manage the operational staff and volunteers who deliver a comprehensive recovery, support and educational service to clients and their families in South Lakeland.
Plans for future periods
Manna House will continue to grow a diverse income mix over the next few years and will both raise our profile and bring in unrestricted income from local community fundraising activity.
We will continue to champion the issues of clients in rural areas and look for innovative ideas as to how to support them effectively - including improved digital services.
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Registered Charity No. 1147785 Company Reg No. 08041948
Trustees’ Report and Financial Statements Year Ended 31[st] August 2021
The charity's next strategic plan is due in 2021/22. This will build on ambitions for diversification of income and will involve several stakeholder consultation activities and events so that the plan going forward is one that is connected and relevant.
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the state of the company and of its incoming resources and application of resources, including its income and expenditure for that period.
In preparing the financial statements, the Trustees are required to:
• select suitable accounting policies and apply them consistently,
• observe the methods and principles of charities SORP (FRS 102),
• make judgments and accounting estimates that are reasonable and prudent,
• state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements,
• prepare the financial statement on the going concern basis, unless it is inappropriate to presume that the company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and Explain the company’s transactions and disclose with reasonable accuracy at any time of the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
It is understood that the Trustees and any others who could be understood to be ‘managers’ in the activities and affairs of the Manna House Trust as defined in Schedule 6 of the Finance Act 2010 have completed declarations that they are ‘fit and proper’ persons under the terms of the Finance Act 2010.
When a Trustee is elected for the first time or are elected after a period of absence, they are invited to meet with the Chairman of the Trust to be briefed as to the present situation and future plans of the Trust before they take up their appointment. Trustee training is available to all Trustees as and when required.
With regard to ‘Risk Assessment’ the Trustees recognize that ‘risk’ is defined as ‘the threat of any action or event which adversely affect an organization’s ability to achieve its objectives and execute its strategies’. It also accepts that the term ‘risk’ can include circumstances that may, or do, have an adverse effect, and is wider than financial matters. ‘Risk’ not only relates to the negative consequences of threat, but also to the impact of not taking advantage of opportunities.
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Registered Charity No. 1147785 Company Reg No. 08041948
Trustees’ Report and Financial Statements Year Ended 31[st] August 2021
The contents and obligations of the Equality Act 2010 and the 2018 General Data Protection Regulation are known and complied with to the best of the Trustee’s ability.
The Trustees are aware of their responsibilities in respect of the Regulatory Reform (Fire Safety) Order 2005 in its requirement to carry out an assessment to identify any possible or risks, to take actions to minimize such risks and to create a plan to deal with emergencies, and to write up and keep a record of its findings and to review the assessment annually. The Trustees have appointed Chris Holland to be the person responsible to put these things into action.
There is a Protection Policy in place in respect of children and vulnerable adults. Checks have been made with the Disclosure and Barring Service in respect of persons dealing regularly with young people and vulnerable adults. The Trust’s appointed officer for this is Penny Severn. Whilst it is impossible to eliminate all risks and their consequences, efforts are constantly made to minimize such circumstances.
Approved by order of the members of the board of Trustees and signed on their behalf by:
Charles Cowling
15[th] December 2021
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JIL%ThAIIOI'.Sb. Registsrnd Charity No. 1147785 Company Reg No. 08041948 Independent Examinerfs Report Year Ended 31 August 2021 I rem on the accounts ofthe companyfortheyearended 31#. August 2021. whith are setoul Im p4es ninetoten of thls ReporL The trustees Iwho are alxj the dlrectors of the tharity for the purposes of company lawl are responsible for the preparation of the accounts. The trustees considerthatan audlt 15 not requwed for theyear undersethion 144121 ofthe Ch3ritie5 Act 20U Ithe2011 Attl aNJ that an independent erdmination is needed. Having satisfied mysetf that the (hality ts not subject to audlt under company law and is ele for independent examinatlon, r( is my reSrKJnsibIty1O. exami the accounts underseciion 145 of the 2011Att to followttEwo¢edures laKI (knvm thegeneral Directio81¥en bytheOwÈty commion undersection 1451511bl of the 2011 Att, and to state whetherparticular matters have cometo my attention. Basls of the irKlependort enmlnerf5 repoit My examination was Caled out in accordancewiththe general DIieti5 given bythe ChaTity Comm¢ssion. An exèrninan indude5 a revlew of the atcounting records kept by the tharity and a compari50n of the accounts presented with te refords. It aso indudes consration of any unusual items or di5dosure5 in the accounts, and seeking explanions from you as trustee5 cOnming any suth matters. The proodure5 undertaken do not provide all the eviderte that would be required in an audit and consequently NJ opinion 15 glven as to whether the accounts present a'true and fairvith¢ and the report is limited t0th0 Matte Set out in the statement tebw. In coftnection with myexamination, no mattw ha5 cometo my attion. 111 whith gives MÈ reasonth Olet0 believe th anyrftaterial respectthe requirements .to keep actouDtirrfd records In accordance with sEttiDn 386 of the Companies Att 2(M)6; and -to prepare accounts whfth accord wf(h accounting records, compty with the accounting Tequirements of section 386 ofthe Companies Att 21)J6 and wth the metFK>ds and pr4nUeS of the Statement of Recommended Practice: Accountiog and RqM)rtir% by Charities have not been met; or 121 to whith. In my opiThoft, attthon skndd be drwn in order to enable a woper understsnlli ofthe accounts to be reactrd. . /A£.i.. l.¢rf..2021. Fellow of the A550Ctationof Charity kndependent Examiners. Address 15 Carleton Road, Great Know, Chorley PR68TQ
Registered Charity No. 1147785 Company Reg No. 08041948
Statement of Financial Activities Year Ended 31 August 2021
| Notes | Unrestricted | Restricted | Total | Prior | |
|---|---|---|---|---|---|
| funds | funds | funds | year | ||
| funds | |||||
| £ | £ | £ | £ | ||
| Income from: | |||||
| Donations and legacies | 4 | 75,976 | 31,680 | 107,656 | 120,576 |
| Charitable activities | 5 | 27,900 | 159,962 | 187,862 | 206,684 |
| Other trading activities | 6 | 22,008 | 0 | 22,008 | 14,199 |
| Investments | 7 | 44 | 0 | 44 | 338 |
| Total | 125,928 | 191,642 | 317,570 | 341,797 | |
| Expenditure on: | |||||
| Raising funds | 8 | 3,406 | 2,608 | 6,014 | 4,700 |
| Charitable activities | 9 | 69,301 | 227,700 | 297,001 | 266,157 |
| Total | 72,707 | 230,308 | 303,015 | 270,857 | |
| Net income/(expenditure) | 53,221 | -38,666 | 14,555 | 70,940 | |
| Transfers between funds | 3,915 | -3,915 | 0 | 0 | |
| Net Movement in funds | 57,136 | -42,581 | 14,555 | 70,940 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 72,996 | 290,395 | 363,391 | 292,451 | |
| Total funds carried forward | 130,132 | 247,814 | 377,946 | 363,391 |
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Registered Charity No. 1147785 Company Reg No. 08041948
Balance Sheet Year Ended 31 August 2021
| Notes | Total funds | Prior year funds | ||
|---|---|---|---|---|
| Fixed assets | ||||
| Tangible | 11 | 163,423 | 184,470 | |
| assets | ||||
| Total fixed | 163,423 | 184,470 | ||
| assets | ||||
| Current assets | ||||
| Debtors | 12 | 304 | 436 | |
| Cash at bank and in hand | 216,013 | 201,704 | ||
| Total current assets | 216,317 | 202,140 | ||
| Creditors: amounts falling due | within one year | 13 | -1,794 | -23,219 |
| Net current | 214,523 | 178,921 | ||
| assets/(liabilities) | ||||
| Total assets less current | 377,946 | 363,391 | ||
| liabilities | ||||
| Total net assets or | 377,946 | 363,391 | ||
| liabilities | ||||
| Funds of the charity: | ||||
| Restricted funds | 14 | 247,814 |
290,395 | |
| Unrestricted funds | 14 | 94,413 |
52,506 | |
| Unrestricted reserve | 14 | 35,719 |
20,490 | |
| Total funds | 377,946 | 363,391 | ||
| Signed by one or two trustees on behalf of all the trustees |
Signature | Print Name Charles Cowling |
Date of approval 15/12/2021 |
The company was entitled to exemption from audit under section 477 under the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with the section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to the accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies’ regime.
The financial statements where approved and authorized for issue by the Trustees and signed on their behalf by:
Charles Cowling
15[th] December 2021
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2021
1. General information
Manna House (Cumbria) is a charity registered in England and Wales, its charity number being 1147785. The charity's registered office is Stephenson Centre, Ann Street, Kendal, Cumbria LA9 6AA.
The financial statements are presented in Pounds Sterling.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 (FRS 102) (elective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Manna House (Cumbia) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Going concern
The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future.
2.3 Income
All income is recognised once the company has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Other income is recognised in the period in which it is receivable.
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2021
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and
The amount of the obligation can be measured reliably. Expenditure is classified by activity. The cost of each activity is made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Staff costs are allocated based on time spent.
Expenditure on raising funds includes all expenditure incurred by the company to raise funds for its charitable purposes and includes costs of all fundraising activities and events.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT.
2.5 Taxation
The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
2.6 Tangible fixed assets and depreciation
All assets costing more than £500 are capitalised.
Tangible fixed assets are carried at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures and fittings 10% reducing balance Equipment 5 years straight line
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2021
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.
2.10 Pensions
The company operates a defined contribution pension scheme, and the pension charge represents the amounts paid by the company to the fund in respect of the year.
2.11 Fund accounting
The General fund is unrestricted fund which is available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted funds are set out in the notes to the financial statements.
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2021
3. Critical accounting estimates and areas of judgment
Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions:
The company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.
Critical areas of judgment:
Manna House runs multiple projects. Support costs are allocated based on the number of hours worked on projects by staff.
Establishing useful economic lives:
Establishing useful economic lives for depreciation purposes of property, plant and equipment compose a significant portion of the total fixed asset. The annual depreciation charge depends primarily on the estimated useful economic lives of each type of asset and estimates of residual values. The trustees regularly review these assets useful economic lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilization and physical condition of the assets concerned. Changes in asset useful lives can have a significant impact on depreciation charges for the period. Details of the depreciation policies based on estimated useful economic lives are included in accounting policies note 2.7.
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements
Year Ended 31 August 2021
4 Income from donations and legacies
| Unrestricted 2021 £ Donations Churches and Groups 66,876 Grants received - Core Funding 1,099 Legacies 8,001 75,976 Unrestricted 2020 £ Donations Churches and Groups 41,315 Grants received - Core Funding 20,600 61,915 |
Restricted 2021 £ 1,680 30,000 0 31,680 Restricted 2020 £ 1,494 57,168 58,662 |
Total 2021 £ 68,556 31,099 8,001 |
|---|---|---|
| 107,656 | ||
| Total 2020 £ 42,809 77,768 |
||
| 120,577 |
5 Income from charitable activities
| Unrestricted 2021 £ Grants - Project Funding 27,900 Unrestricted 2020 £ 32,484 |
Restricted 2021 £ 159,962 Restricted 2020 £ 174,200 |
Total 2021 £ 187,862 |
|---|---|---|
| Total 2020 £ 206,684 |
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements
Year Ended 31 August 2021
6 Income from other trading activities
| Unrestricted 2021 £ Commission/Sales of Big Issue 161 Fundraising income 18,022 Rental income 3,825 22,008 Unrestricted 2020 £ Fundraising income 12,396 Rental income 1,803 14,199 7 Income from investments Unrestricted 2021 £ Interest received 44 Unrestricted 2020 £ Interest received 338 |
Restricted 2021 £ 0 0 0 0 Restricted 2020 £ 0 0 0 Restricted 2021 £ 0 Restricted 2020 £ 0 |
Total 2021 £ 161 18,022 3,825 |
|
|---|---|---|---|
| 22,008 | |||
| Total 2020 £ 12,396 1,803 |
|||
| 14,199 | |||
| Total 2021 £ 44 |
|||
| Total 2020 £ 338 |
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements
Year Ended 31 August 2021
8 Expenditure on raising funds
| Expenditure on raising funds | |||
|---|---|---|---|
| Unrestricted 2021 £ Consultancy 2,098 Fundraising costs 1,308 3,406 Unrestricted 2020 £ Consultancy 768 Fundraising costs 2,957 3,725 |
Restricted 2021 £ 183 2,425 2,608 Restricted 2020 £ 575 400 975 |
Total 2021 £ 2,281 3,733 |
|
| 6,014 | |||
| Total 2020 £ 1,343 3,357 |
|||
| 4,700 |
9 Expenditure on charitable activities
Summary by expenditure type
| Charitable operations Charitable operations |
Staff Cost 2021 £ 193,817 Staff Cost 2020 £ 171,098 |
Depreciation 2021 £ 23,898 Depreciation 2020 £ 23,197 |
Other Costs 2021 £ 79,286 Other Costs 2020 £ 71,862 |
Total 2021 £ 297,001 |
|---|---|---|---|---|
| Total 2020 £ 266,157 |
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2021
10 Staff cost
| Staff cost | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Salaries and wages | 167,656 | 148,905 |
| Social security costs | 13,924 | 9,057 |
| Pension contributions | 12,237 | 13,136 |
| 193,817 | 171,098 | |
| The average number of employees during the year was as follows: | ||
| 2021 | 2020 | |
| No. | No. | |
| Employees | 9 | 9 |
No employee received remuneration amounting to more than £60,000 in either year.
During the year remuneration paid to key management personnel amounted to £30,938 in 2021 (£32,634 in 2020).
| 11 Tangible fixed assets Cost or valuation at 1 September 2020 Additions 31 August 2021 Depreciation 1 September 2020 Charge for the year 31 August 2021 |
Fixtures and fittings £ 221,523 0 221,523 42,884 22,152 65,036 |
Office and kitchen equipment £ 10,432 2,850 13,282 4,602 1,744 6,346 |
Total £ 231,955 2,850 |
|---|---|---|---|
| 234,805 | |||
| 47,486 23,896 |
|||
| 71,382 |
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2021
Net book value
| 31 August 2021 31 August 2020 12 Debtors Due within one year Recoverable Gift Aid 13 Creditors Due within one year Grants received in advance Accruals |
156,486 178,639 2021 £ 304 2021 £ 0 1,794 1,794 |
6,935 5,830 2020 £ 436 2020 £ 20,000 3,219 23,219 |
163,423 |
|---|---|---|---|
| 184,469 | |||
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2021
14 Statement of funds - current year
| £ Unrestricted funds 26,090 20,490 31,011 Total unrestricted funds 77,591 Restricted funds 12,507 0 3,279 464 Community Energy Cumbria 0 8,488 1,500 Frieda Scott Trust 29,923 0 7,187 9,433 5,000 3,056 3,402 9,558 12,785 170,192 Police & Crime Commissioner 0 1,798 0 1,000 196 6,032 0 Total restricted funds 285,800 Total funds 363,391 Friends of Manna House YWCA Kendal Winter Shelter Tesco Groundwork South Lakeland District Council Souter Charitable Trust New Building Fund RAFT (The Fore) Morrisons Foundation Lloyds Bank Foundation Kendal Town Council Homeless Link Hilden Charitable Fund Henry Smith Charity Garfield Weston Foundation Cumbria County Council Cumbria Community Fund Client emergency and travel CAF Awards For All Aperta Mente Ltd RJ Stephenson Trust Reserve General fund Balance at 1 September 2020 |
Income £ 115,794 10,134 201,776 317,570 10,000 1,180 0 0 12,000 2,511 2,500 0 0 35,510 5,500 16,960 0 30,000 20,000 10,000 20,650 3,706 625 500 0 10,000 10,000 27,500 2,000 86,294 |
Expenditure £ -31,492 -67,168 -4,949 -235,847 -303,015 -7,102 -2,069 -196 -12,000 -2,006 -1,798 0 -21,322 -1,421 -39,927 -2,903 -20,016 -5,000 -30,470 -22,299 -31,349 -6,199 -7,714 -400 -921 -3,279 0 -12,507 -35,676 0 |
Transfers £ £ -9,314 71,578 13,229 3,915 130,132 0 5,185 -3,915 247,814 0 377,946 2,898 4,980 0 -163 1,000 0 0 0 0 505 0 145,118 0 2,500 0 -3,753 5,141 0 11,364 0 0 0 5,999 0 8,963 0 0 0 4,888 0 15,951 0 8,574 0 225 0 4,480 0 0 43 0 0 10,000 0 10,000 0 35,719 22,835 Balance at 31 August 2021 |
|---|---|---|---|
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2021
14 Statement of funds (continued)
Designated funds
Reserves – The Trustees have designated 15% of all unrestricted grants or donations that will enable Manna House to continue to operate for 3 to 6 months, should income fall below the level required to maintain Manna House services. This includes any redundancy payments to staff.
R J Stephenson Trust
Funding towards Client Support, Skills Café and Learning Kitchen
Restricted funds
Aperta Mente Ltd – Funding towards salaries
Awards For All – Funding for emergency accommodation “homeless pod”
Charities Aid Foundation – Coronavirus emergency fund
Client emergency and travel – Funding for travel and emergency accommodation costs Community Energy Cumbria – Funding toward the cost of carrying out an energy audit Cumbria Community Fund – Funding toward chairs in our dining area, and towards volunteering
Cumbria County Council – “Fresh Pound Project” providing fruit and vegetables to families, funding toward the cost of carrying out an energy audit , funding for white goods, Debt Recovery Order support fund, Hardship Covid Winter grant fund (made available by DWP) Frieda Scott Trust – Funding towards Skills café and Learning Kitchen
Friends of Manna House – Funding towards Skills Café and Client Support
Garfield Weston Foundation – Funding towards core costs
Henry Smith Charity – Funding towards employment, housing, benefit advice and overheads Hilden Charitable Fund – Funding towards running costs of Wednesday workshop
Homeless Link – Winter Transformation Fund
Kendal Town Council – Funding towards Christmas Getaway, gardening, and COVID funding
Lloyds Bank Foundation – Funding towards salaries and other core costs
Morrisons Foundation – Capital Funding – building of counselling suites
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2021
14 Statement of funds (continued)
New Building Fund – Capital Funding – refurbishment of the Stephenson Centre
Police & Crime Commissioner – Funding for one-on-one meetings
RAFT (The Fore) – COVID fund
Souter Charitable Trust – Funding towards our learning kitchen and skills café South Lakeland District Council – Funding towards housing advice and support Tesco Groundwork – COVID 19 response fund for food Winter Shelter – Funding towards the running costs of our winter shelter / winter provision YWCA Kendal – Funding towards staff training, flooring, and laptops
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2021
14 Statement of funds - prior year
| Unrestricted funds Total unrestricted funds Restricted funds Total restricted funds Total funds Tesco Groundwork Winter Shelter South Lakeland District Council RAFT (The Fore) Police & Crime Commissioner New Building Fund Morrisons Foundation Lloyds Bank Foundation Kitchen fund Kendal Town Council Homeless Link Hilden Charitable Fund Henry Smith Charity Garfield Weston Foundation Frieda Scott Cumbria County Council Cumbria Community Fund Client emergency and travel Christmas Getaway Charities Aid Foundation Big Lottery Fund Awards For All Aperta Mente Ltd RJ Stephenson Trust Reserve General fund |
Balance at 1 September 2019 £ 28,069 264,384 292,452 0 5,021 1,180 0 942 190,334 0 10,299 458 3,000 0 0 8,065 0 0 0 5,250 506 533 0 19,551 8,408 10,837 8,658 17,894 1,517 |
Income £ 232,863 341,797 500 1,419 12,000 5,000 0 0 18,000 25,000 0 1,240 10,195 5,000 20,000 20,000 35,000 1,500 10,415 0 2,085 8,000 47,508 0 10,000 1,506 108,934 77,428 30,000 |
Expenditure £ -59,412 -211,445 -270,857 -408 -304 -12,180 -3,202 -942 -20,142 -5,215 -25,741 -458 -838 -7,139 0 -18,631 -12,813 -5,077 0 -7,177 -41 -2,618 -4,721 -67,059 -8,408 -8,330 0 -58,906 -506 |
Transfers Balance at 31 August 2020 £ £ 0 77,591 9,433 0 285,801 0 363,391 0 6,032 0 196 1,798 0 1,000 0 170,192 0 0 0 9,558 0 12,785 0 3,402 0 0 0 5,000 0 3,056 0 0 29,923 0 7,187 0 8,488 0 1,500 0 0 0 465 0 3,279 0 0 0 0 0 31,011 0 12,507 0 26,090 10,327 20,490 -10,327 |
|
|---|---|---|---|---|---|
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2021
15 Summary of funds - current year
| Balance at 1 September 2020 £ General 26,090 Designated 51,501 Restricted 285,800 363,391 Summary of funds - prior year Balance at 1 September 2019 £ General 17,894 Designated 10,174 Restricted 264,384 292,452 |
Income £ 86,294 29,500 201,776 317,570 Income £ 77,428 31,506 232,863 341,797 |
Expenditure £ -31,492 -35,676 -235,847 -303,015 Expenditure £ -58,906 -506 -211,445 -270,857 |
Transfers £ -9,314 13,229 -3,915 0 Transfers £ -10,327 10,327 0 0 |
Balance at 31 August 2021 £ 71,578 58,554 247,814 |
|---|---|---|---|---|
| 377,946 | ||||
| Balance at 31 August 2020 £ 26,090 51,500 285,801 |
||||
| 363,391 |
.
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Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements
Year Ended 31 August 2021
16 Analysis of net assets between funds -
| current year Tangible fixed assets Current assets Creditors due within one year Total Analysis of net assets between funds - prior year Tangible fixed assets Current assets Creditors due within one year Total |
Unrestricted 2021 £ 3,034 127,097 0 130,131 Unrestricted 2020 £ 3,810 77,236 -8,050 72,996 |
Restricted 2021 £ 160,383 89,225 -1,794 247,814 Restricted 2020 £ 180,660 124,904 -15,169 290,395 |
Total 2021 £ 163,418 216,322 -1,794 |
|---|---|---|---|
| 377,946 | |||
| Total 2020 £ 184,470 202,140 -23,219 |
|||
| 363,391 |
17 Details of certain items of expenditure
No trustees were paid or reimbursed out of pocket expenses or to third parties for expenses incurred by trustees.
The independent examiner was paid £300 examination fee.
The charity has no guarantees to third parties.
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Registered Charity No. 1147785 Company Reg No. 08041948
List of Financial Donors Year Ended 31 August 2021
Authorities
Cumbria County Council Cumbria Police and Crime Commissioner Kendal Town Council
Department for Work and Pension South Lakeland District Council
Business donors
Aperta Mente Ltd Clearwater Corporation James Copper Ltd Keenedge Ltd Milne Moser Solicitors RDBIFS Ltd, Financial Advisers West Cumbria Credit Affinity
BillerudKorsnäs Fellside Coffee Lakeland Fireplace Lakeland Ltd TK Maxx Vogue Leisure Ltd
Charitable and other donors
Asda Foundation Cumbria Community Foundation Friends of Manna House Homeless link Lloyds Bank Foundation RJ Stephenson Charities The Freida Scott Charitable Trust The National Lottery Community Fund
Bryan Lancaster's Friends Community Energy Cumbria Garfield Weston Foundation Kentdale Charitable Trust Neighbourly Limited Souter Charitable Trust The Henry Smith Charity YWCA, Kendal
Church and group donors
All Saints Church Underbarrow Ambleside FC Heron Hill Church Kendal United Reformed Church Kentdale Quaker Meeting Stramongate Primary School Saint Peter's Parish Church, Sawrey PCC Crosscrake PCC Kentmere Queen Catherine School Rotary Club Ambleside Sandylands Methodist Church St James PCC, Arnside PCC Heversham
Brigsteer WI Brigflatts Quaker Meeting Heron Hill Primary School Kendal Lions Levens Choir St George’s Church, Kendal PCC Levens Preston Patrick Friends Meeting PCC Winster Rotary Club Kendal St Thomas Church, Kendal St Catherine’s Church, Crook St Mary’s Church, Crostwaite Windermere Sorop International
We also received great number of generous financial donations from individual donors.
During the period we received a large amount of donations of goods such as food, toiletries, and clothes. Donors ranged from individuals, churches, schools, clubs, various groups, charities, and local businesses.
Thank you to all our donors, supporters including, helpers, volunteers, prayer partners, trustees, and employees for their ongoing support, help and encouragement .
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