Registered Charity No. 1147785 Company Reg No. 08041948
Trustees’ Report and Financial Statements Year Ended 31[st] August 2023
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 | 11-24 |
| Our Supporters | 25 |
Registered Charity No. 1147785 Company Reg No. 08041948
Reference and Administrative Details of the Company, its Trustees, and Advisers Year Ended 31[st] August 2023
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 Judith Robinson Karen Greene Paul Rodman Susan Bagot Steven Taylor Marilyn Wadsworth (until 11.2022)
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 15 Carleton Road, Great Knowley, Chorley PR6 8TQ
2
Registered Charity No. 1147785 Company Reg No. 08041948
Trustees’ Report and Financial Statements Year Ended 31[st] August 2023
The Trustees present their annual report together with the financial statements of the company for the year 1 September 2022 to 31 August 2023. 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 2019).
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 the South Lakeland area of the new Westmorland and Furness Council. Our key services are:
-
Practical material assistance to address urgent physical needs. Support includes hot food, shower facilities, clothes washing and drying, food parcels, clothing, needs assessments, nurse, foot, eye and hand surgeries, facilitation of doctors’ and other essential appointments, and an emergency POD
-
Support, acceptance and positive role models for social and emotional wellbeing. Includes our drop-in, listening and student counselling, community lunches and Memorial Garden and allotment; women’s group 3. Advice, assistance, signposting and advocacy on housing, benefits and money matters to improve housing security;
-
Learning opportunities that improve health, wellbeing and employment prospects including weekly Skills Café, daily Learning Kitchen, workshops, literacy, numeracy, gardening and IT.
Client Support
Client Support continues as the frontline of Manna House’s 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 sought the best outcomes for every client. Client Support Workers Chris Holland and Chris Ryan ensured clients accessed the healthcare they needed, took on pro-social roles within our service, and kept important appointments in the community.
Housing & Benefits Advice
206 Benefits Advice sessions and 278 Housing appointments leading to further action on debt, budgeting, housing applications, eviction cases, and form filling were held in this year. Sophie Pheasey (Housing Advisor) and Angela Powis (Benefits and Employment Advisor) worked together to provide the specialist knowledge that helped many of our clients reach a vital point of stability.
3
Registered Charity No. 1147785 Company Reg No. 08041948
Trustees’ Report and Financial Statements Year Ended 31[st] August 2023
Learning Kitchen
Clare Neal, Learning Kitchen Manager, alongside her tremendous team of over 20 volunteers and clients, provided on average 120 meals weekly to anyone who needed a delicious free lunch. Clients stepped up to the plate and contributed their time and expertise to the menu, as well as learning some valuable skills for their own kitchens. Our kitchen hatch always had fans chatting and absorbing the positive vibe – hopefully they’ll all one day be contributors themselves! Local supermarkets continued to provide us with donations picked up and distributed by the lovely Chris Ryan, a super ambassador for Manna House’s mission.
Volunteering
Altogether, nearly 50 volunteers averaged four hours per week, and donated over £96,000 in-kind in 2022-2023, performing tasks such as statistics collation, preparing and serving food, being on Reception, helping with Women’s Groups, preparing for and participating in events, taking away our cardboard for recycling, and being a listening ear.
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 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.
Constitution
Though in existence since 2002, 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 principal object of the company is:
To provide services to those who are homeless, vulnerably housed, lonely or needing help.
4
Registered Charity No. 1147785 Company Reg No. 08041948
Trustees’ Report and Financial Statements Year Ended 31[st] August 2023
Methods of appointment or election of Trustees
Trustee skills audits are regularly undertaken (next one due in 2023) 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 organisation. 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 organisation. 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 Officer whose role is to:
• work closely with the Trustees on matters of finance, employment, and strategic direction
• 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.
Financial review - Results for the year
The charity’s total income for the year was £297,787 (£341,842 in 2022), a decrease of 13%, which wasn’t unexpected, as we have received a large legacy donation in 2022.
Trust and grants funding continues to be the dominant income stream at £214,340 (£151,083 in 2022) representing 72% of total income.
5
Registered Charity No. 1147785 Company Reg No. 08041948
Trustees’ Report and Financial Statements Year Ended 31[st] August 2023
We are very grateful to our many individual, community, church and business supporters who have donated £132,982 during this year (£208,966 in 2022). Total Expenditure increased by £12,845 (4%) to £315,578 (£302,733 in 2022) This increase was mainly associated with additional staffing.
The net result was a deficit of £17,791 (a surplus of £39,110 in 2022).
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 using social media, a new fundraising platform and bring in unrestricted income from local community fundraising activities.
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 access to physical and mental health services.
The charity's strategic plan was created in early 2022 and while reviewed regularly, is next due for overhaul in 2025. This will build on ambitions for providing accommodation, closing the health inequalities gap, and improving user voice. Aspirations to become a greener organization will also be emphasized. The current 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 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.
6
Registered Charity No. 1147785 Company Reg No. 08041948
Trustees’ Report and Financial Statements Year Ended 31[st] August 2023
When a Trustee is elected for the first time or re-elected after a period of absence, they are invited to meet with the Chairman to be briefed as to the present situation and future plans of the charity before they take up their appointment.
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.
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 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 Andrea Aldridge. 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
1[st] November 2023
7
Registered Charity No. 1147785 Company Reg No. 08041948
Independent Examiner's report Year Ended 31[st] August 2023
8
Registered Charity No. 1147785 Company Reg No. 08041948
Statement of Financial Activities Year Ended 31 August 2023
| Notes | Unrestricted | Restricted | Total funds | Prior | |
|---|---|---|---|---|---|
| funds | funds | year | |||
| funds | |||||
| £ | £ | £ | £ | ||
| Income from: | |||||
| Donations and legacies | 4 | 60,599 | 72,383 | 132,982 | 208,966 |
| Charitable activities | 5 | 450 | 129,917 | 130,367 | 111,233 |
| Other trading activities | 6 | 27,618 | 476 | 28,093 | 21,125 |
| Investments | 7 | 6,344 | 0 | 6,344 | 518 |
| Total | 95,011 | 202,775 | 297,787 | 341,842 | |
| Expenditure on: | |||||
| Raising funds | 8 | 2,654 | 749 | 3,403 | 6,924 |
| Charitable activities | 9 | 125,679 | 186,496 | 312,175 | 295,808 |
| Total | 128,333 | 187,245 | 315,578 | 302,733 | |
| Net income/(expenditure) | -33,321 | 15,530 | -17,791 | 39,110 | |
| Transfers between funds | 0 | 0 | 0 | 0 | |
| Net Movement in funds | -33,321 | 15,530 | -17,791 | 39,110 | |
| Reconciliation of funds | |||||
| Total funds brought | 214,650 | 202,406 | 417,056 | 377,946 | |
| forward | |||||
| Total funds carried | 181,329 | 217,936 | 399,265 | 417,056 | |
| forward |
9
Registered Charity No. 1147785 Company Reg No. 08041948
Balance Sheet Year Ended 31 August 2023
| Fixed assets | Notes | Total Funds Prior year funds | Total Funds Prior year funds | |
|---|---|---|---|---|
| Intangible assets | 0 | 0 | ||
| Tangible assets | 11 | 140,675 | 146,284 | |
| Heritage assets | 0 | 0 | ||
| Investments | 0 | 0 | ||
| Total fixed assets | 140,675 | 146,284 | ||
| Current assets | ||||
| Stocks | 0 | 0 | ||
| Debtors | 12 | 465 | 491 | |
| Investments | 0 | 0 | ||
| Cash at bank and in hand | 258,719 | 271,520 | ||
| Total current assets | 259,184 | 272,011 | ||
| Creditors: amounts falling due | within one year13 | 595 | 1,239 | |
| Net current | 258,590 | 270,772 | ||
| Total assets less current liabilities | 399,265 | 417,056 | ||
| Creditors: amounts falling due | after more than one year | 0 | 0 | |
| Provisions for liabilities | 0 | 0 | ||
| Total net assets or liabilities | 399,265 | 417,056 | ||
| Funds of the charity: | ||||
| Endowment funds | 0 | 0 | ||
| Restricted income funds | 217,936 | 202,406 | ||
| Unrestricted funds | 181,329 | 214,650 | ||
| Total charity funds | 399,265 | 417,056 | ||
| Signed by one or two trustees on behalf of all |
Signature | Print Name | Date of | |
| the trustees | Charles Cowling | approval | ||
| 01/11/2023 |
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
1[st] November 2023
10
Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2023
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
- 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.
11
Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2023
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
12
Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2023
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.
13
Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2023
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.
14
Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2023
4 Income from donations and legacies
| Unrestricted | Restricte | Total | |
|---|---|---|---|
| d | |||
| 2023 | 2023 | 2023 | |
| £ | £ | £ | |
| Donations | 44,620 | 4,010 | 48,630 |
| Grants received - Core Funding | 15,600 | 68,373 | 83,973 |
| Legacies | 379 | 0 | 379 |
| Total | 60,599 | 72,383 | 132,982 |
| Unrestricted | Restricte | Total | |
| d | |||
| 2022 | 2022 | 2022 | |
| £ | £ | £ | |
| Donations | 29,089 | 12,060 | 41,149 |
| Grants received - Core Funding | 28,700 | 11,150 | 39,850 |
| Legacies | 127,967 | 0 | 127,967 |
| Total | 185,756 | 23,210 | 208,966 |
| Income from charitable | |||
| activities | |||
| Unrestricted | Restricted | Total | |
| 2023 | 2023 | 2023 | |
| £ | £ | £ | |
| Grants received - | |||
| Project Funding | 450 | 129,917 | 130,367 |
| Unrestricted | Restricted | Total | |
| 2022 | 2022 | 2022 | |
| £ | £ | £ | |
| Grants received - | |||
| Project Funding | |||
| 2,500 | 108,733 | 111,233 |
5 Income from charitable activities
15
Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2023
6 Income from other trading activities
| Unrestricted | Restricted | Total | ||
|---|---|---|---|---|
| 2023 | 2023 | 2023 | ||
| £ | £ | £ | ||
| Fundraising income | 20,916 | 476 | 21,391 | |
| Rental income | 6,702 | 0 | 6,702 | |
| Total | 27,618 | 476 | 28,093 | |
| Unrestricted | Restricted | Total | ||
| 2022 | 2022 | 2022 | ||
| £ | £ | £ | ||
| Commission - Sales of Big Issue | 151 | 0 | 151 | |
| Fundraising income | 14,841 | 0 |
14,841 | |
| Rental income | 6,132 | 0 |
6,132 | |
| Total |
21,124 | 0 | 21,124 | |
| 7 | Income from investments | |||
| Unrestricted | Restricted | Total | ||
| 2023 | 2023 | 2023 | ||
| £ | £ | £ | ||
| Interest received | 6,344 | 0 | 6,344 | |
| Unrestricted | Restricted | Total | ||
| 2022 | 2022 | 2022 | ||
| £ | £ | £ | ||
| Interest received | 518 | 0 | 518 |
16
Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2023
| 8 | Expenditure on raising funds | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| 2023 | 2023 | 2023 | ||
| £ | £ | £ | ||
| Consultancy | 1,184 | 0 | 1,184 | |
| Fundraising costs | 1,470 | 749 | 2,219 | |
| Total | 2,654 | 749 | 3,403 | |
| Unrestricted | Restricted | Total | ||
| 2022 | 2022 | 2022 | ||
| £ | £ | £ | ||
| Consultancy | 4,446 | 0 | 4,446 | |
| Fundraising costs | 2,478 | 0 | 2,478 | |
| Total | 6,924 | 0 | 6,924 |
9 Expenditure on charitable activities
Summary by expenditure type
| Staff Cost | Depreciation | Other Costs | Total | |
|---|---|---|---|---|
| 2023 | 2023 | 2023 | 2023 | |
| £ | £ | £ | £ | |
| Charitable activities | 220,505 | 18,419 | 73,251 | 312,175 |
| Staff Cost | Depreciation | Other Costs | Total | |
| 2022 | 2022 | 2022 | 2022 | |
| £ | £ | £ | £ | |
| Charitable activities | 205,788 | 17,689 | 72,332 | 295,809 |
17
Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2023
10 Staff cost
| Staff cost | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Salaries and wages | 194,046 | 181,847 |
| Social security costs | 14,763 | 9,969 |
| Pension contributions | 11,696 | 13,972 |
| Total | 220,505 | 205,788 |
The average number of employees during the year was as follows:
| 2023 | 2022 | |
|---|---|---|
| No. | No. | |
| Employees | 10 | 10 |
No employee received remuneration amounting to more than £60,000 in either year. During the year remuneration paid to key management personnel amounted to £31,164 in 2023 (£29,125 in 2022).
| 11 | Tangible fixed assets | Fixtures and | Equipment | Homeless | Total |
|---|---|---|---|---|---|
| fittings | Pod | ||||
| £ | £ | £ | £ | ||
| Cost or valuation at | |||||
| 1 September 2022 | 221,523 | 13,832 | 0 | 235,355 | |
| Additions | 0 | 2,964 | 9,845 | 12,809 | |
| 31 August 2023 | 221,523 | 16,796 | 9,845 | 248,164 | |
| Depreciation | |||||
| 1 September 2022 | 80,684 | 8,387 | 0 | 89,071 | |
| Charge for the year | 14,084 | 3,349 | 985 | 18,418 | |
| 31 August 2023 | 94,768 | 11,736 | 985 | 107,489 | |
| Net book value | |||||
| 31 August 2023 | 126,755 | 5,060 | 8,860 | 140,675 | |
| 31 August 2022 | 140,839 | 5,445 | 0 | 146,284 |
18
Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2023
| 12 | Debtors | ||
|---|---|---|---|
| Due within one year | 2023 | 2022 | |
| £ | £ | ||
| Prepayments | 0 | 57 | |
| Recoverable Gift Aid | 465 | 434 | |
| Total |
465 | 491 | |
| 13 | Creditors | ||
| Due within one year | 2023 | 2022 | |
| £ | £ | ||
| Accruals | 595 | 1,239 |
19
Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements
Year Ended 31 August 2023
14 Statement of funds - Current year
| Unrestricted Funds Total unrestricted funds Cumbria Council for Voluntary Service Total restricted funds Totals funds Reserve General fund Albert Hunt Trust Stephenson Trust Awards For All Aperta Mente Ltd Client emergency and travel Cumbria County Council Cumbria Community Fund Community Energy Cumbria Frieda Scott Charitable Trust Garfield Weston Foundation Friends of Manna House Hadfield Trust Groundwork - Tesco Community Kendal Town Council Henry Smith Charity Morrisons Foundation Lloyds Bank Foundation New Building Fund Neighbourly YWCA Kendal Westmorland & Furness Council Souter Charitable Trust |
£ 41,502 148,750 24,398 214,650 0 12,000 9,738 4,538 5 225 3,969 4,360 9,714 8,705 0 1,000 0 3,928 0 0 10,228 29 130,606 211 1,000 2,150 202,406 417,056 Balance at 1 September 2022 |
£ 0 80,011 7,000 15,000 0 15,000 0 7,900 20,301 0 0 0 25,000 14,575 2,911 0 500 60,000 0 28,025 0 500 297,787 0 18,063 95,011 Income 202,775 3,000 |
Expenditur £ -128,333 -187,245 -315,578 0 -102,140 -3,500 -26,192 -974 -12,000 -5 -8,648 -12,658 0 -9,714 -4,360 -7,856 -14,434 -2,911 -1,000 -408 -49,336 -1,023 -23,316 -13,061 -196 -570 -18,063 -3,211 |
Transfers £ £ 19,373 148,750 13,205 0 181,329 3,500 15,000 8,764 3,790 0 225 11,612 0 0 8,845 17,144 0 0 14,592 92 4,709 9,205 333 117,545 0 1,000 1,580 0 217,936 0 399,265 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Balance at 31 August 2023 0 |
|---|---|---|---|---|
20
Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2023
14 Statement of funds (continued)
Designated funds
Reserves – The Trustees have designated this fund to enable Manna House to continue to operate for 6 months, should income fall below the level required to maintain our services. This includes any redundancy payments to staff.
– R J Stephenson Trust Funding towards our services
Restricted funds
Albert Hunt Trust – Funding towards client support
Aperta Mente Ltd – Funding towards salaries
Awards For All – Funding for emergency accommodation “homeless pod”
Client emergency and travel – Funding for travel and emergency accommodation costs
– Community Energy Cumbria Funding towards the cost of carrying out an energy audit
– Cumbria Community Fund Funding towards volunteering and utilities
Cumbria Council for Voluntary Service – Funding towards coordination of healthcare sessions
“Winter Wellness Project”
Cumbria County Council – “Fresh Pound Project” providing fruit and vegetables to families,
Hardship Fund & Debt Recovery Order Support Fund, Contain Outbreak Management Fund to maintain COVID safe conditions
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
– Groundwork - Tesco Community Grants “Fresh Pound Project” providing fruit and vegetables to families
Hadfield Trust – Funding to refurbish our training room
Henry Smith Charity – Funding towards employment, housing, benefit advice and overheads
Kendal Town Council – Funding towards volunteering and gardening
Lloyds Bank Foundation – Funding towards salaries and other core costs
Morrisons Foundation – Capital Funding – spent on building of counselling suites
Neighbourly – Sainsbury’s – Funding towards food costs
New Building Fund – Capital Funding – spent on refurbishment of the Stephenson Centre
Souter Charitable Trust – Funding towards our learning kitchen and skills café
Westmorland and Furness Council – Funding towards housing advice and support
YWCA Kendal – Capital Funding – spent on flooring and IT equipment
21
Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2023
14 Statement of funds – prior year
| Balance at 1 September 2021 Unrestricted funds £ 71,578 35,719 22,835 Total unrestricted funds 130,131 Restricted funds 10,000 0 10,000 0 43 225 4,480 0 15,951 8,574 5,185 4,888 0 8,963 0 5,999 5,141 11,364 0 145,118 2,500 505 1,000 4,980 YWCA Kendal 2,898 Total restricted funds 247,815 Total funds 377,946 Reserve General fund Stephenson Trust Aperta Mente Ltd Awards For All Arnold Clark Community Fund Big Lottery Fund Client emergency and travel Cumbria Community Fund Community Energy Cumbria Cumbria CVS Cumbria County Council Frieda Scott Charitable Trust Garfield Weston Foundation Friends of Manna House Henry Smith Charity Groundwork / Tesco Kendal Town Council Irving Memorial Trust Morrisons Foundation Lloyds Bank Foundation Neighbourly Police & Crime Commissioner New Building Fund South Lakeland District Council Souter Charitable Trust Winter Shelter |
Income £ 131,933 341,842 0 179,909 209,909 30,000 12,000 0 1,000 0 0 0 4,566 6,440 8,227 11,200 10,000 0 60,000 1,000 2,000 0 0 0 500 0 0 12,000 3,000 0 0 |
Expenditure £ -96,853 0 -28,437 -125,290 -10,000 -1,000 -262 0 -38 0 -5,076 -2,080 -19,641 -8,860 -7,680 -4,888 0 -65,035 -2,000 -5,999 -5,141 -1,136 -471 -14,512 -2,500 -3,294 -12,000 -5,080 -748 -177,443 -302,733 |
Transfers £ -113,131 113,031 0 -100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100 0 100 0 |
Balance at 31 August 2022 £ 41,502 148,750 24,398 214,650 12,000 0 9,738 0 5 225 3,969 4,360 4,538 9,714 8,705 0 1,000 3,928 0 0 0 10,228 29 130,606 0 211 1,000 0 2,150 202,405 417,056 |
|---|---|---|---|---|
22
Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements Year Ended 31 August 2023
15 Summary of funds - current year
| Balance at 1 | Income | Expenditure | Transfers | Balance at | |
|---|---|---|---|---|---|
| September | 31 August | ||||
| 2022 | 2023 | ||||
| £ | £ | £ | £ | £ | |
| General | 41,502 | 80,011 | -102,140 | 0 | 19,373 |
| Designated | 173,148 | 15,000 | -26,192 | 0 | 161,956 |
| Restricted | 202,406 | 202,775 | -187,245 | 0 | 217,936 |
| Total | 417,056 | 297,787 | -315,577 | 0 | 399,265 |
15 Summary of funds - prior year
| Balance at 1 | Income | Expenditure | Transfers | Balance at | |
|---|---|---|---|---|---|
| September | 31 August | ||||
| 2021 | 2022 | ||||
| £ | £ | £ | £ | £ | |
| General | 71,578 | -96,853 | -113,131 | 41,502 | |
| Designated | 58,554 | 30,000 | -28,437 | 113,031 | 173,148 |
| Restricted | 247,814 | 131,933 | -177,443 | 100 | 202,405 |
| Total | 377,946 | 341,842 | -302,733 | 0 | 417,056 |
23
Registered Charity No. 1147785 Company Reg No. 08041948
Notes to the Financial Statements
Year Ended 31 August 2023
| 16 | Analysis of net assets between funds | |||
|---|---|---|---|---|
| Current year | Unrestricted | Restricted | Total | |
| 2023 | 2023 | 2023 | ||
| £ | £ | £ | ||
| Tangible fixed assets | 96 | 140,579 | 140,675 | |
| Current assets | 181,362 | 77,822 | 259,184 | |
| Creditors due within one year | -130 | -465 | -595 | |
| Total | 181,329 | 217,936 | 399,265 | |
| Analysis of net assets between funds | ||||
| Prior year | Unrestricted | Restricted | Total | |
| 2022 | 2022 | 2022 | ||
| £ | £ | £ | ||
| Tangible fixed assets | 1,573 | 144,710 | 146,283 | |
| Current assets | 213,725 | 58,286 | 272,012 | |
| Creditors due within one year | -648 | -590 | -1,239 | |
| Total | 214,650 | 202,406 | 417,056 |
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.
24
Registered Charity No. 1147785 Company Reg No. 08041948
List of Financial Donors Year Ended 31 August 2023
Authorities
Cumbria County Council Westmorland and Furness Council
Kendal Town Council
Business donors
Aperta Mente Ltd Hare & Hounds, Levens Lakeland Fireplaces Premier League Security Ltd Sainsbury’s West Coast Rail Limited
Creation.co Keenedge Ltd Plumbase Pure Lakes Skincare Skipton Building Society
Charitable and other donors
Albert Hunt Trust Cumbria Community Foundation Friends of Manna House Hadfield Trust Lloyds Bank Foundation RJ Stephenson Trust The Henry Smith Charity
Brian Lancaster Trust Freida Scott Charitable Trust Garfield Weston Foundation Kentdale Charitable Trust Marsh Charitable Trust Souter Charitable Trust
Church and group donors
All Saints Church, Underbarrow Canary Girls Churches Together Hearnden A & E Hope Church Kendal Lions Keswick Theatre Meet2Eat PCC Winster Preston Patrick Quaker Meeting, Kendal & Sedbergh Sandilands Methodist Church St Andrew's Church, Sedbergh St Thomas' Choir St Peter's Parish Church, Sawrey St Paul’s Church, Grange Unitarian Chapel, Kendal
Brigsteer Women's Institute Carols on the Green - Fellside Forum First Church of Christ, Kendal Heron Hill Free Church K Shoes Male Voice Choir Kendal Parish Church Macmillan Coffee Morning Milnthorpe Craft Club Plants on The Green, Levens Sandgate School Soroptimist International St Mary's Church St Thomas' Church, Kendal St. Peter's Church, Heversham The Parish Church of Saint John, Helsington Yealand Quaker Group
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 and supporters including, helpers, volunteers, prayer partners, trustees, and employees for their ongoing support, help and encouragement .
25