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2024-08-31-accounts

Registered Charity No. 1147785 Company Reg No. 08041948

Trustees’ Report and Financial Statements Year Ended 31[st] August 2024

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, 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 2024

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 Lee Crampton, Treasurer Fiona Nelson Judith Robinson Matthew William Fowler Karen Greene Paul Rodman Susan Bagot Steven Taylor 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 45 Penny Street, Lancaster LA1 1UE 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

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Registered Charity No. 1147785 Company Reg No. 08041948

Trustees’ Report and Financial Statements Year Ended 31[st] August 2024

The Trustees present their annual report together with the financial statements of the company for the year 1 September 2023 to 31 August 2024. 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:

  1. Practical material assistance to address urgent physical needs. Support includes hot food, shower facilities, clothes washing and drying, food parcels, clothing, computer and phone use, needs assessments, nurse, foot, eye and hand surgeries, facilitation of doctors’ and other essential appointments, and an emergency pod

  2. 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; mental health drop in 3. Advice, assistance, signposting and advocacy on housing, benefits and money matters to improve housing security;

  3. 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. There were 28 pod users this year.

Housing & Benefits Advice

176 people engaged with Benefits Advice sessions and 180 people accessed 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. In May 2024 Mrs Powis semi-retired and reduced her working hours to 18 from 30.

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Registered Charity No. 1147785 Company Reg No. 08041948

Trustees’ Report and Financial Statements Year Ended 31[st] August 2024

Learning Kitchen

Holding steady with similar numbers to last year, 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. This year saw the start of the Manna House kitchen supporting both refugee women and young men from The Well who are ready to give back to the community. Local supermarkets continued to provide us with donations picked up and distributed by the lovely Chris Ryan, a tireless ambassador for Manna House. His partnership with the Food Bank makes the Fresh Pound project work live on for families in the area.

Volunteering

Altogether, 60 volunteers averaged four hours per week, and donated nearly £130,000 in-kind in 2023-2024, 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. We are so grateful to all of them – our annual Volunteer Celebration in June hardly cuts it!

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 maximised.

Reserves policy

In line with Charity Commission guidance, The Trustees established 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.

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Registered Charity No. 1147785 Company Reg No. 08041948

Trustees’ Report and Financial Statements Year Ended 31[st] August 2024

Methods of appointment or election of Trustees

Trustee skills audits are regularly undertaken (next one due in 2025) 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 are 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 £395,017 (£297,787 in 2023), a 33% increase as a result of securing a large grant funding from The National Lottery and receiving a number of small grants from Westmorland and Furness council. Trust and grant funding continues to be the dominant income stream at £299,816 (£214,340 in 2023) representing 76% of total income.

5

Registered Charity No. 1147785 Company Reg No. 08041948

Trustees’ Report and Financial Statements Year Ended 31[st] August 2024

Total Expenditure increased by £8,030 (3%) to £323,608 (£315,578 in 2023). This increase was mainly associated with staff cost, and household support funds spent to support individuals moving into new accommodations. The net result was a surplus of £71,409 (a deficit of £17,791 in 2023).

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 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.

We will adjust our Advice team to the retirement of our longstanding Benefits Advisor by hiring a new staff member, creating some movement in job responsibilities for current team members. We will continue to hire client cleaners, providing the opportunity to practice work in a safe environment.

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 emphasised. 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:

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

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Registered Charity No. 1147785 Company Reg No. 08041948

Trustees’ Report and Financial Statements Year Ended 31[st] August 2024

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 re-elected after a period of absence, they are invited to meet with the Chair 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 recognise that ‘risk’ is defined as ‘the threat of any action or event which adversely affect an organisation’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 minimise 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 Safeguarding 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 one to one. 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 minimise such circumstances.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Charles Cowling

4[th] November 2024

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Registered Charity No. 1147785 Company Reg No. 08041948

Independent Examiner's report Year Ended 31[st] August 2024

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Registered Charity No. 1147785 Company Reg No. 08041948

Statement of Financial Activities Year Ended 31 August 2024

Notes Unrestricted Restricted Total funds Prior year funds
funds Income funds
£ £ £ £
Income and endowments
Donations and legacies 4 66,142 63,751 129,893 132,982
Charitable activities 5 22,500 214,397 236,897 130,367
Other trading activities 6 16,574 0 16,574 28,093
Investments 7 11,653 0 11,653 6,344
Total 116,869 278,149 395,017 297,787
Expenditure on:
Raising funds 8 1,510 631 2,141 3,403
Charitable activities 9 41,185 280,283 321,468 312,175
Total 42,695 280,914 323,587 315,578
Net income/(expenditure)
before investment		 74,147 -2,737 71,409 -17,791
Net gains/(losses) on 0 0 0 0
investments
Net income/(expenditure) 74,147 -2,737 71,409 -17,791
Extraordinary items 0 0 0 0
Transfers between funds 0 0 0 0
Net Movement in Funds 74,147 -2,737 71,409 -17,791
Reconciliation of Funds
Total funds brought forward 181,329 217,936 399,265 417,056
Total funds carried forward 255,475 215,199 470,674 399,265

9

Registered Charity No. 1147785 Company Reg No. 08041948

Balance Sheet Year Ended 31 August 2024

Notes Total funds Prior year funds
£
Fixed assets
Intangible assets 0 0
Tangible assets 11 136,869 140,675
Heritage assets 0 0
Investments 0 0
Total fixed assets 136,869 140,675
Current assets
Stocks 0 0
Debtors 12 1,248 465
Investments 0 0
Cash at bank and in hand 333,160 258,719
Total current assets 334,408 259,184
Creditors: amounts falling due within one year 13 603 595
Net current 333,805 258,590
Total assets less current liabilities 470,674 399,265
Creditors: amounts falling due after more than one year 0 0
Provisions for liabilities 0 0
Total net assets or liabilities 470,674 399,265
Funds of the charity:
Restricted income funds 215,199 217,936
Unrestricted funds 255,475 181,329
Total charity funds 470,674 399,265
Signed by one or two Date of
trustees on behalf of all the
trustees		 Signature Print Name approval
dd/mm/yyyy
Charles Cowling
 04/11/2024

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

4[th] November 2024

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Registered Charity No. 1147785 Company Reg No. 08041948

Notes to the Financial Statements Year Ended 31 August 2024

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 (Cumbria) meets the definition of a public benefit entity under FRS

  1. 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 regular basis when received. 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 2024

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 2024

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 2024

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 utilisation 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 2024

4 Income from donations and legacies

Unrestricted Restricted Total
2024 2024 2024
£ £ £
Donations 54,376 12,597 66,973
Grants received - Core Funding 11,765 51,154 62,919
Total 66,141 63,751 129,892
Unrestricted Restricted Total
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
Income from charitable
activities
Unrestricted Restricted Total
2024 2024 2024
£ £ £
Grants received - 22,500 214,397 236,897
Project Funding
Unrestricted Restricted Total
2023 2023 2023
£ £ £
Grants received -
Project Funding
450 129,917 130,367

5 Income from charitable activities

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Registered Charity No. 1147785 Company Reg No. 08041948

Notes to the Financial Statements Year Ended 31 August 2024

6 Income from other trading activities

Unrestricted Restricted Total
2024 2024 2024
£ £ £
Fundraising income 6,608 0 6,608
Rental income 9,966 0 9,966
Total 16,574 0 16,574
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
7 Income from investments
Unrestricted Restricted Total
2024 2024 2024
£ £ £
Interest received 11,653 0 11,653
Unrestricted Restricted Total
2023 2023 2023
£ £ £
Interest received 6,344 0 6,344

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Registered Charity No. 1147785 Company Reg No. 08041948

Notes to the Financial Statements Year Ended 31 August 2024

8 Expenditure on raising funds

Expenditure on raising funds
Unrestricted Restricted Total
2024 2024 2024
£ £ £
Consultancy 789 395 1,184
Fundraising costs 720 236 957
Total 1,509 631 2,141
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

9 Expenditure on charitable activities

Summary by expenditure type

Staff Cost Depreciation Other Costs Total
2024 2024 2024 2024
£ £ £ £
Charitable activities 230,317 18,207 72,944 321,468
Staff Cost Depreciation Other Costs Total
2023 2023 2023 2023
£ £ £ £
Charitable activities 220,505 18,419 73,251 312,175

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Registered Charity No. 1147785 Company Reg No. 08041948

Notes to the Financial Statements Year Ended 31 August 2024

10 Staff cost

Staff cost
2024 2023
£ £
Salaries and wages £202,182 194,046
Social security costs £12,512 14,763
Pension contributions £15,623 11,696
Total £230,317 220,505

The average number of employees during the year was as follows:

2024 2023
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 £32,980 in 2024 (£31,164 in 2023).

11 Tangible fixed assets Fixtures and Equipment Homeless Total
fittings Pod
£ £ £ £
Cost or valuation at
1 September 2023 221,523 16,796 9,845 248,164
Additions 0 14,400 0 14,400
31 August 2024 221,524 31,196 9,845 262,564
Depreciation
1 September 2023 94,768 11,736 985 107,489
Charge for the year 12,676 4,656 875 18,207
31 August 2024 107,444 16,392 1,860 125,696
Net book value
31 August 2024 114,079 14,804 7,985 136,868
31 August 2023 126,755 5,060 8,860 140,675

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Registered Charity No. 1147785 Company Reg No. 08041948

Notes to the Financial Statements Year Ended 31 August 2024

12 Debtors
Due within one year 2024 2023
£ £
Prepayments 142 0
Recoverable Gift Aid 1,107 465
Total
 1,249 465
13 Creditors
Due within one year 2024 2023
£ £
Accruals 603 595

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Registered Charity No. 1147785 Company Reg No. 08041948

Notes to the Financial Statements Year Ended 31 August 2024

14 Statement of funds - Current year

Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Cumbia Action 4 Sustainability
Garfield Weston Foundation
Total Restricted Funds
Total Funds
WAF - Housing Advice and Services
Reserve
General fund
3R Foundation
R J Stephenson Trust
Aperta Mente Ltd
Albert Hunt Trust
Asda Foundation
Awards For All
Cumbria County Council - Hardship Fund
Cumbria County Council - Cost Of Living
CRH Charitable Trust
Community Energy Cumbria
Frieda Scott Charitable Trust
Cumbria Community Fund
Friends of Manna House
Grocer’s Charity
Kendal Town Council
Henry Smith Charity
Morrisons Foundation
Lloyds Bank Foundation
Neighbourly
Oliver Borthwick Memorial Trust
New Building Fund
The Clothworkers’ Foundation
Souter Charitable Trust
WAF - Household Support Fund
The National Lottery - Cost of Living Fund
YWCA Kendal		 1,000
217,936
399,265
13,205
Balance at 1
September
2023
148,750
19,373
0
15,000
3,500
0
1,988
8,764
1,802
0
225
0
0
11,612
8,845
17,144
14,592
0
92
9,205
4,709
333
0
117,545
0
0
0
181,329
0
1,580		 35,177
30,000
Income
0
86,869
500
12,000
10,000
597
0
0
0
5,000
0
300
15,000
14,000
1,675
25,000
30,000
5,000
0
0
25,000
0
3,000
0
14,400
3,000
8,500
70,000
0
395,017
116,869
278,149		 Expenditure
-42,722
26,296
-280,886
-323,608
-14,308
0
-28,414
-7,122
-500
-16,002
-597
-1,097
-779
-225
-824
-2,500
-300
-2,500
-10,569
-9,069
-25,870
-44,592
-2,000
-29,709
-92
-921
-333
-250
-11,755
-2,880
-1,550
-5,985
-70,000
-570		 0
255,475
0
3,881
2,515
0
215,199
0
Balance at
31 August
2024
148,750
0
0
Transfer
77,828
0
0
28,897
0
0
6,378
0
10,998
7,985
0
0
0
0
0
891
0
978
0
0
2,500
0
15,043
0
0
0
0
1,451
3,000
0
12,500
0
16,274
0
0
0
0
0
0
0
8,285
105,790
0
0
0
0
2,750
0
0
1,010
470,674
11,520
0
0
0
1,450
0

20

Registered Charity No. 1147785 Company Reg No. 08041948

Notes to the Financial Statements Year Ended 31 August 2024

14 Statement of funds (continued)

Designated funds

Reserve – 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

3R Charity – Funding for purchasing a laptop

Albert Hunt Trust – Funding towards client support

Aperta Mente Ltd – Funding towards salaries

Asda Foundation – Funding towards food and purchasing a microwave

Awards For All – Funding for emergency accommodation - homeless pod

– Community Energy Cumbria Funding towards the cost of carrying out an energy audit

CRH Charitable Trust – Funding towards mental health support / volunteering

Cumbria Action 4 Sustainability –Funding towards gardening

– Cumbria Community Fund Funding towards volunteering and utilities

Cumbria County Council – “Fresh Pound Project” providing fruit and vegetables to families,

Hardship Fund & Debt Recovery Order Support Fund

Frieda Scott Trust – Funding towards Skills café and Learning Kitchen

Friends of Manna House – Funding towards Skills Café & Client Support, telephone, internet and printers Garfield Weston Foundation – Funding towards core costs

The Clothworkers’ Foundation – Funding for installation of solar panels

– The Grocer’ Charity Funding towards Skills Café & Learning Kitchen

The National Lottery – Cost of Living Fund – Funding towards our drop - in services

Henry Smith Charity – Funding towards employment, housing, benefit advice and overheads

Kendal Town Council – Funding towards 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

Oliver Borthwick Memorial Trust – Funding towards Skills Café & Learning Kitchen Souter Charitable Trust – Funding towards Skills Café & Learning Kitchen

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Registered Charity No. 1147785 Company Reg No. 08041948

Notes to the Financial Statements Year Ended 31 August 2024

Westmorland and Furness Council – Funding towards housing advice and support, household support, building improvements and equipment purchases

YWCA Kendal – Capital funding spent on flooring and IT equipment

14 Statement of funds – prior year

Balance at 1 Income Expenditur Transfers Balance
September at 31
2022 August
£ £ £ £ £
Unrestricted Funds
General Fund 41,502 80,011 -102,140 0 19,373
Reserve 148,750 0 0 0 148,750
Stephenson Trust 24,398 15,000 -26,192 0 13,205
Total Unrestricted Funds 214,650 95,011 -128,333 0 181,329
Total Restricted Funds
Albert Hunt Trust 0 7,000 -3,500 0 3,500
Aperta Mente Ltd 12,000 15,000 -12,000 0 15,000
Awards For All 9,738 0 -974 0 8,764
Cumbria County Council 4,538 7,900 -8,648 0 3,790
Client emergency and travel 5 0 -5 0 0
Community Energy Cumbria 225 0 0 0 225
Cumbria Community Fund 3,969 20,301 -12,658 0 11,612
Cumbria Council for Voluntary Service 4,360 0 -4,360 0 0
Frieda Scott Charitable Trust 9,714 0 -9,714 0 0
Friends of Manna House 8,705 14,575 -14,434 0 8,845
Garfield Weston Foundation 0 25,000 -7,856 0 17,144
Groundwork - Tesco Community Grants 1,000 0 -1,000 0 0
Hadfield Trust 0 2,911 -2,911 0 0
Henry Smith Charity 3,928 60,000 -49,336 0 14,592
Kendal Town Council 0 500 -408 0 92
Lloyds Bank Foundation 0 28,025 -23,316 0 4,709
Morrisons Foundation 10,228 0 -1,023 0 9,205
Neighbourly 29 500 -196 0 333
New Building Fund 130,606 0 -13,061 0 117,545
Souter Charitable Trust 211 3,000 -3,211 0 0
Westmorland & Furness Council 1,000 18,063 -18,063 0 1,000
YWCA Kendal 2,150 0 -570 0 1,580
Total Restricted Funds 202,406 202,775 -187,245 0 217,936
Total Funds 417,056 297,787 -315,578 0 399,265

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Registered Charity No. 1147785 Company Reg No. 08041948

Notes to the Financial Statements Year Ended 31 August 2024

15 Summary of funds - current year

Balance at 1 Income Expenditur Transfers Balance at 31
September e August 2024
2023
£ £ £ £ £
General 19,373 86,869 -28,414 0 77,828
Designated 161,956 30,000 -14,308 0 177,647
Restricted 217,936 278,149 -280,886 0 215,119
Total 399,265 395,017 -323,608 0 470,474
Summary of funds - prior 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

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Registered Charity No. 1147785 Company Reg No. 08041948

Notes to the Financial Statements

Year Ended 31 August 2024

16 Analysis of net assets between funds
Current year Unrestricted Restricted Total
2024 2024 2024
£ £ £
Tangible fixed assets 0 136,869 136,869
Current assets 255,671 78,737 334,408
Creditors due within one year -196 -407 -603
Total 255,475 215,199 470,674
Analysis of net assets between funds
Prior 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

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 2024

Authorities

Westmorland and Furness Council

Business donors

Aperta Mente Ltd Cortillo Lounge Grasmere Gingerbread Keenedge Ltd Lakeland Fireplaces Plumbase Skipton Building Society

Castle Green Hotel

First Trenitalia West Coast Rail Limited Hare & Hounds, Levens Lake District Estates Lakeland Limited Plumbing Supplies

Charitable and other donors

3R Foundation Albert Hunt Trust Clothworkers’ Foundation Cumbria Action for Sustainability Friends of Manna House Kentdale Charitable Trust Making a Difference Locally Souter Charitable Trust The Henry Smith Charity

Aitchison Charitable Trust Brian Lancaster Trust CRH Charitable Trust Frieda Scott Charitable Trust Garfield Weston Foundation Lloyds Bank Foundation RJ Stephenson Trust The Grocers' Charity The National Lottery Community Fund

Church, school and group donors

Arnside Art Group First Church of Christ Heron Hill Primary School K Shoes Male Voice Choir Kendal & Sedbergh Area Quaker Meeting Kendal United Reformed Church St Andrew's Church Milnthorpe Craft Club PCC Haversham PCC Winster PCC of Cautley St Peter's Church, Sawrey St John's Church, Helsington St Mary’s Church, Crosthwaite Stricklandgate Methodist Church

Coniston PCC Heron Hill Free Church House of Mercy K Shoes Pensioners Leisure Club Kendal Methodist Church Kendal & District Quiz Legue Meet to Eat Community Cafe PCC Crosscrake PCC Levens Plants on The Green, Levens Sandylands Methodist Church St James' Church, Staveley All Saints Church, Underbarrow St Thomas' Church, Kendal WFA

We also received a 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 include 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 .

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