INDEPENDENT CHOICES GREATER MANCHESTER FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Registered Charity No. 1158313 Company Registration No. 08911475
INDEPENDENT CHOICES GREATER MANCHESTER INDEX PAGE NUMBER CONTENTS TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET io STATEMENT OF CASH FLOWS NOTES TO THE ACCOUNTS
INDEPENDENT CHOICES GREATER MANCHESTER Report of the trustees for the year ended 31" March 2024 The trustees present their annual directors, report and financial statements of the charity for the year ended 31, March 2024 which are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 issued on I January 2019. st Objectives and activlties The purposes of the charity are to: Provide support for victims and survivors of domestic violence and abuse for people aged 16 or over and their families, throughout the United Kingdom. Also to advance public and professional education and understanding of the issues of domestic violencelabuse throughout the UK. The charity furthers its charitable purposes for the public benefit. We strive to ensure that when survivors contact us they receive support from well-trained and knowledgeable advisors, who have undertaken a full and comprehensive training programme. We offer professional training to any organisation that wants to improve their knowledge and service offer around domestic abuse. A review of achievements and performance As we reflect on the past year, we are filled with immense pride for the progress we have made in supporting survivors of domestic abuse. Our commitment to providing essential services to those in need remains unwavering. This report highlights our major achievements, acknowledges the dedication of our valued staff, trustees and volunteers, and outlines our continued efforts to operate vital helplines and services. Major Achievements l. Expanded Reach and Impact This year, we succe55fully provided support to a greater number of individuals affected by domestic abuse. Our comprehensive approach has ensured that more survivors have access to the help they need. 2. Fundraising Milestones We achieved significant fundraising milestones, enabling us to enhance our services and support. Notably, Fran's remarkable charity run from London to Paris raised an incredible amount of funds, showcasing the power of community and individual dedication.
INDEPENDENT CHOICE5 GREATER MANCHESTER 3. Enhanced Volunteer Programme Our volunteer programme has grown substantially, with an increase in the number of dedicated volunteers. Their unwavering commitment and passion have been instrumental in driving our mission forward. We are grateful for their time, effort, and expertise. Continued Operations l. Greater Manchester Domestic Abuse Helpline Our Greater Manchester Domestic Abuse Helpline continues to be a lifeline for those in need. We have provided critical support to over 4000 individuals, ensuring they have a safe and confidential space to seek help. 2. Community Helpline Language Service Recognising the diverse needs of our community, our Community Helpline Language Service has offered multilingual support to non-English speakers. This service has been crucial in breaking down language barriers and ensuring that everyone has access to services alongside supporting survivors with specialist knowledge around Honour based abuse and Forced Marriage. 3. Administration for End the Fear Website We have continued to manage and update the End the Fear website, providing up- to-date information, resources, and support options for survivors of domestic abuse, professionals, friends and family seeking information and assistance. The website covers the whole of Greater Manchester. 4. Legal Line Service: Free Legal Consultations for Survivors This year, our Legal Line service has continued to be a vital resource for survivors of domestic abuse, offering a free 25-minute consultation with a qualified solicitor. This service provides survivors with expert legal advice, helping them navigate complex legal issues and understand their options in the wake of abuse. The service is delivered in partnership with the University of Law. 5. Joint No Recourse to Public Funds projects We are proud to work on two joint contracts with Safety 4 Sisters and the Greater Manchester Immigration Aid Unit (GMIAUI. These partnerships have been instrumental in supporting women who have no recourse to public funds (NRPF}, a 8roup that faces some of the tnost Sl8nificant challenses in accessLn8 SUPPOrt and safety.
INDEPENDENT CHOICES GREATER MANCHESTER Acknowledgments We would like to thank Manchester City Council, Greater Manchester Combined Authority, Arnold Clark for their continued support and funding. We also extend our thanks to our team of staff, trustees and volunteers, whose dedication and hard work have made a significant impact on our organisation and the lives of those we support. Your contributions are invaluable, and we are deeply grateful for your continued commitment. Financial review Income decreased from £312,589 in 2023 to £238,455 in 2024. Expenditure decreased from £305,265 in 2023 to £238,996 in 2024. The organisation made a deficit in 2024 of £541 compared to a surplus of £7,324 in 2023. Total reserves at the year-end were £250,917 of which £152,443 were unrestricted and £98,474 restricted. Investment powers and policy The charity places surplus funds in two interest bearing savings accounts. Reserves pollcy and golng concem The balance held in resere5 at 31 March 2024 was £152,443 of which 311 are free reserves. The trustees have set a reserves policy which requires: The Board of Trustees has established a policy to ensure that there are sufficient funds kept in reserve to enable the charty to continue to operate for 6 months if funding was significantly reduced. Risk management Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Procedures are in place to ensure compliance with health and safety of staff, volunteers and visitors. Plans for Future Periods We look forward to continuing to work in partnership with other organisations with similar aims to ours to support suniivors of domestic abuse and raise awareness. This includes third sector voluntary organisations, women's organisations, statutory authorities. police, schools, health, community groups and the private sector. With the staff team, volunteers and trustees firmly committed to Independent Choices Greater Manchester we are confident that our future will be a positive one and we will continue to provide expert support for survivors of domestic abuse and increase publit and professional èducation and understanding of the issues of domestic abuse.
INDEPENDENT CHOICES GREATER MANCHESTER Structurei governance and management Independent Choice5 Greater Manchester is a company limited by guarantee governed by its Memorandum and Articles of Association dated 25/02/2014. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 21" August 2014. Appointment of trustees As set out in the Articles of Association trustees are elected annually by the members of the charitable company attending the Annual General meeting and serve for a period of one year with one third re-elected annually. Trustees are recruited through different avenues. Trustee induction and training Most trustees are already familiar with the work of the charity as a result of longstanding connection with the organisation. Additionally, new trustees are invited and encouraged to attend the meetings and activities of the service to familiarise themselves with the work of the charity and the context within which it operates. Organisation The Organisation has a Board of Directors. There must be a minimum of three directors. There is no maximum number. The Board of Directors is responsible for the strategic direction of the organisation. A scheme of delegation is in place and day to day responsibility for the provision of services rest with the senior management team. Related parties and co-operation with other organisations None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. Reference and administrative information Company and Charity Name: Independent Choices Greater Manchester Charity Number: 1158313 Company Registration Number: 08911475 Dirertors and trustees The directors of the charitable company {the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:
INDEPENDENT CHOICES GREATER MANCHESTER Key management personnel: Trustees and Directors Dirertors and Trustees- Sarah Bevan Lynda Shentall Daisy Smith Debbie Thackray Hayley Brewer Philippa Iwnicki Rachel Ganderson Trustees only: Farai Mayne Chair Treasurer Company Sectary (appointed trustee April 2023 and director December 20231 {appointed December 2023. resigned September 2024} (appointed April 2023, resigned December 2023) Senior managers Hayley Brewer Registered Office 2.5 Alexandra Road Manchester M16 7WD Independent Examlners Community Accountancy Service MIted The Grange Pilgrim Drive Beswick Manchester MII 3TQ Bankers Unity Bank PO Box 7193, Planetary Road, Willenhall, WVI 9DG shawbrook Bank Lutea House Warley Hill Business Park Tha Drive Great Warlev Brentwood CM13 3BE
INDEPENDENT CHOICES GREATER MANCHESTER Trustees, responsibilities in relatlon to the financial statements The charity trustees (who are also the directors of Independent Choices Greater Manchester for the purposes of company lawl are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the situation of the charitable company and of the incoming resources and 3pplication of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to: Select suitable accounting principles and then apply them consistently; Observe the methods and principles in the applicable Charities SORP; Make judgments and estimates that are reasonable and prudent; State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements. Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will not continue in business. The trustees are responsible for keeping proper accounting record5 that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable step5 for the prevention and detection of f raud and other irregularities. By order of the board of trustee5 Sarah Bevan Chair Date:
Independent examiner's report to the trustees of INDEPEIYDENT CHOICES GREATER MANCHESTER I report on the accounts of the company for the year ended 31" March 2024, which are set out on pages 8 to 19. Respective responsibilities of trustees and examiner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 201 l Act) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examinatioffj it is my responsibility to: examine the accounts under section 145 of the 201 l Act ' to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(b) of the 201 l Act. and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was caTried out ill accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'trne and fair view, and the r¢port is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has cotne to my attention." ( l ) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records. comply with the accounting requirements of section 396 of the Companies Act 2006, . and with the methods and principles of the Statement of R¢commended Practice: Accounting and Reporting by Charities have not been met. or (2) to which, in my opinion, attention should be drawn in Order to enable a proper understanding of the accounts to be reached. AM King FCCA Community Accountancy Service Ltd The Grange. PilgrÉm Drive. Beswick. Manchester. Ml 13TQ Date: g.Il.a+
INDEPENDENT CHOICES GREATER MAP4CHESfER STATEhlENT OF FINANCIA Includln ACTMTIES FOR THE YEA Income and Ex nd5tur• ENDEO 31 R¢H 2024 count Total Funds Total Funds Year Endod Unrestrlctsd Restri¢ted 31 March Year End&d 31 Funds Funds 2024 March 2023 Further D•tails Incomè from: Donaiions and legaties Charitable Adivities OIFier Trading Activities Bank Interest Totsl 131 141 151 6.331 408 3(Kl 4.726 11.765 6,331 227.098 300 4,726 238,455 2,789 287,765 20.100 1.935 312,589 226.690 226,690 Expenditure on: Raising Funds Charitable Activrties Total 161 161 112.198 27,951 140.149 112,260 126,736 238.996 165,434 139,831 305,265 98,785 98.847 Net Incom¢llexp•ndiwr•l 187,0821 86,541 15411 7,324 Transfers between funds Nèt movement In funds 187.0821 86.541 15411 7,324 Reconclllatlon of fund$ Total funds brought foThtsrd Total ndS carried forward 1151 1151 239,525 152,443 11,933 98.474 251.458 250.917 244,134 251,458 The statement of finanoal activit$ include5 all gains and losses recognise(I tn the year. All income and expendriure derive from continuing acaivilw. The notes pages 11 to 20 form part ofthese a(tounts.
INDEPENDETrU CHOICES fjREATER MANCHEThR BALANCE SHEET AS AT 31 MARCH 2024 Company regIStiOn number 08911475 2023 Notes Current assets: Debtors Cash at 88nk & in Hand Total current assets (11) 17.527 241,581 259.108 7,721 250.415 258,136 Llabiliti¢$= Creditors.. Amounts f8llu)g due within one year 113} 8.191 6.678 Net eurrenl assets or liabilities 250.917 251,458 Total assets less current liabilibes 250.917 251.458 Creditors.. Arnounts falling dL* aft8r more than cffle year Provisions for liabililies {14) Total net assets or liabiliti 250,917 251.458 The funds ofth¢ ¢harity- Restricted income funds {15) 98.474 11,933 Unrestricted income funds 115) 152.443 239,525 Total charity funds 250,917 251,458 These accounts have been ppared in accordance with the provisions applicable to companies subject to the small companies. regime. For the period in question the company was entitled to the exemption conferred by section 477 of the Companies Art 2006. and that no notice has been deposited under sethon 476 in relation to its accounts for the financial year. and the directors acknowledge their responsibilities for.. - complying with the requirements of the Companies Act 2LX)6 with Pect to accounting records and the prepafation of accounts. Approved tsy the truslees on aoa+ Sarah Bevan Chair The notes on pages 11 lo 20 form part of trEse a(xounts.
INDEPENDENT CHOICES GREATER MANfHESTER 10 Ststement of Cash Flows for th• •nding 31 Ilarch 2024 Reconciliation of net movement In funds to net cash flow from operatin8 actl¥Stles Year Endod Year Ended 31 IAarch 31 March 2024 2023 Net movement in funds Add back depreciation Deduct investment income E)ecreasell¥ncreasel in debtofs Increaselldecreasel in creditors 15411 7,324 14.726 I9,8(} 1,513 11,9351 17.721} 6.678 Net cash used in operntlng actmtles 113.5601 4,346 Cash flows from investment activities: Inleiest Purchase of fixed assets 4,726 1,935 Nèt cash provlded by Investlng actfvttles 4.726 1.935 Increasejldecreasel in cash and cash equivatents during the year (8.8341 6.281 Cash and cash equivalents bloh1 foThYar(I 250.415 244.134 ash #nd ¢•$h Ua1•ntS earrled forKdrd 241,$81 250,415
INDEPENDEKf CHOICE5 GREATER MANCHE5fER 11 Notes to the accounts forthg yr ended 31st IAarch 2024 l. Accountrng policies lal Basis of preparatlon and assessment of golng conorn The accounts Ifinancial statements) have been prepared underthe historical cost convention with item5 recognised at cost or transartion value urless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Ststement of Recommended Pract¢ce= Accounting and Reporting by Charities preparingtheir accounts in accordance with the Financial Reporting Standard aPiCable rn the UK and Republic of Ireland IFRS 1021 issued on 1st January 2019 and the Financsal Reportlng Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charities Act 2011. The charity constitutes a public beneftt entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Ibl Funds structur• Restricted funds are funds which are to be used in accordan with specific restriLtions imposed by the donor or trust deed. There are 15 restricted funds. Unrestricted income funds comprise those funds which the trustee5 are free to use for any purpose in furtherance of the charitsble objects. Unrestricted funds include deygnated funds where the trustees. at their discretion. have created a fund for a specific purpose. Further details of each fvnd are disdosed in note 17. Ic} Incomè reColtiOn All income is recognised once the charity has entitlement to the income, it is probèble that the income will be received and the amount ol income recetvable be measured reliably. Donations are recoEnised when the charity has been noiified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of perfomiance before the charity is entitled to the funds, the income is deferred and not recogni5ed until either those conditions are fully met. or the fvlfilment of those conditions is wholly wtthin the control of the charrty and it is probable that those conditions will be fuffilled In the reporting period. Interest on funds held on deposlt is included when receivable and the amount can be measured reliably by the tharity; this is normally upon notification of the interest pald or payable by the bank. Dividends a recognised once the dividend has been declared and notwficatton has been e1ved of the divldend due. Idl Expenditure RagnItiOn Liabilities ale recognised as expenditure as srx)n as there is a legal or constructive obligation committing the charity to that expenditure. it 15 probable that settlemeni will be required and the amount of the obligation can be measured reliably. All expenditure is accourted for on an accrua15 basi5. AJI expenses includÈng support costs and governan costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note If) below. lel Irrecoverable VAT Irrecoverable VAT is charged against the expenditure headinE for which tt was incurfed. If) Allotation of sUPPOrt and governar costs Support costs have been allocated between governan costs and other support Costs. Governance costs comprise all costs involving the public accountsbility of the charity and its compliance with regulation aThJ gorKI prartice. These costs include costs related to independent examination ad legal fees together with an apportionment of overhead and support costs. Governance Costs and support costs relating to charitable activities have been apportioned based on type of expense. The allocation of 5UPPOrt and governan costs is analy5ed in note 8. The costs of ralslng funds consists of advertisin& website costs, registration fees and room rentsl. Ihl Charitzble Activitles Costs of charitable activities indvde g0Veman costs and an apportionment of support costs as shown in note 7.
INDEPENDENf CHOICES GREATER MANCHESTER 12 Notes to the accounts forth¢ year ended 31st Marth 2024 lil TanBible flxed assets and depreciation All assets costing MO than £500 a capitslised and valued at historical cost. Ill Realised gains and losses All gains and105ses are taken to the Statement of Financial Activities as they arise. Realised gains and Eosses on investments are calculated as the difference between sales prcteeds and their opening carrying value ortheir purchase value if acquired subsequent to the first day of the fTrnancial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying walue. Realised ènd unalised investment gains and losses a combined in the Statement of Financial Activities. Ikl Pensions The trustees operate an auto enrolment pension scheme. The thartty has no liability beyond rnaking its contributions and paying across the dedurtions for the employee's contribution 111 Debtor5 Trade and other debtors are recognlsed at the settlement arnount due after any trade discount offered. Prepayments are valued at the amount prepaid. Im) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured 01 estimated relsably. Creditors and provistons a normally COgnIsed at their settlement amount after allowing for any trade discounts due. 2. Related party transactions •nd trust••s' •xpens•s and r•mun•rdtlon The trustees all give freely theÈr time and experbse wtthout any form of MuneratIon or other benefit in cash or kind 12023.. £nill. Expenses paid to the trustees in the yeartotalled £nrl12023-. £nill. 3. Donatlons and Lagacles Unrestricted Restrictèd Total Funds Total Funds Year Ended Year Endèd Yèar Ended 31 March 31 March 31 March 2024 21)24 2023 Yr Ended 31 Mar¢h 2024 Donations and Legacies 6,331 6.331 6.331 6,331 2,789 2,789 Previous reporttng period UnYestri¢ted Restriet•d Totsl Funds Year Ended Year Ended 31 March 31 March 2023 2023 Year Ended 31 Mar¢h 2023 Donations and Lega 2,789 2.789 2,789 2,789
INDEPENDE CHOICES GREATER MAP4CHESfER 13 Notes to the accounts forthe year ended 31st March 2024 4. Income from ¢harrtable acdvlll¢s Unrostrletsd Re5tr1cted Totsl Fund$ Total Funds Year End YearEnded Yaar Endèd 31 March 31 March 31 March 2024 2024 2023 Y•ar Endod 31 Mar¢h 2024 St£Jdent Placement Fees Unrestricted grants-. DWP Restricted grants= Bolton MBC Manchestei Cty Coun¢il- Helpline Manchester City Council- For¢e(l Maryiage Manchester Clty Council- ICGM Manchester City Council- ISNS Manchester City Council- FWHBV Manchèster City Council- Underspend Manchester City Council Bury MBC Oldham MBC Rochdale MBC Saiford MBC Tameside MBC Trafford MBC Wigan MBC Amold Clark GMCA- NRPF GMCA- Helpline 408 1.685 500 57,080 10,000 25,000 52.690 52.690 So.0 11.IX)O 50.000 11.000 55,500 25,000 500 500 500 500 1.000 500 500 1,000 78,000 30,000 287,765 500 500 500 51)0 500 500 5CN) 500 5LN) 500 SCH) 80.000 30,000 226.690 80.000 30,0(M) 227.098 408 Previous year Unrestrlcted Restrlcted Total Funds Y¢ar EThd Y¢ar Endad 31 March 31 Mah 2Q23 2023 Year Ended 31 Mar¢h 2023 Unrestricted grants= DWP Restricted grants= Bolton MBC Manchester Cty Counal- Helpline Manchester City Counc41- Forced Marriage ManGhester Cty Coun(il- ICGM Manchester Cty Counal- UrKletsperKI Manchester Cty Coun(xl Bury MBC Oldham MBC Rochdale MBC Salford MBC Tameside MBC Trafford MBC Wigan MBC Amold Clark GMCA. NRPF GMCA- Helpline 1.685 57.080 10.orx) 25.7 57.080 10.000 25.OCK) 55.500 25.( 500 25,C 500 500 1,000 78.000 30.000 287.765 78.th) 30.000 286,080 1.685
INDEPENDENT CHOICES GREATER MANCHESTER 14 Notes to thè at¢¢unts forthe year ended 3tst Marth 2024 S. Income from oth•rtradlng a¢tivitses Unrestrlctgd Restrf¢tsd Total Funds Total Funds Year Ended Year Endtd Year Ended 31 Mar¢h 31 March 31 March 2024 2024 2023 Year Ended 31 ljlarch 2024 Training Income 300 300 20,100 20,100 300 Previous year Unrestrlcted Restrfetsd Total Funds Year Ended Yèar Ended 31 PAarch 31 Paar¢h 2023 2023 Year Ended 31 March 2023 Training Income 20.I¢XJ 20.It)O 20,100 20,100 6. Expenditure Yur End Y•ar Endgd 31 March 31 March 2024 2023 Expenditure on raising fvnds: Project Partners Publicity Website 112,063 36 161 112.260 112.063 163,497 1,241 696 165.434 161 112,260 Expenditure on charitablp o¢tiviti•s: Employment Costs Tr8ining DBS Fees staff WeWare Bad Debts Volunteer Expenses Creche Costs Activities Travel Expenses Inlerpretino Costs Sundry Costs Mlnor Equipment Repairs and mairttenae Refreshments Subscriptions IT Costs Cleaning Telephone & Internet Irelundl Rent and Rates Bank Charges Insuran Govemance Costs Post, Printing & Stationery Depreciation 91.740 385 122 105 300 449 91.740 385 122 102,942 348 105 300 9,280 339 12 790 47 47 2,7 13 1.717 13 3,333 80 775 1,079 1.373 75 170 717 2.226 75 170 717 2.226 542 17,802 129 2,322 7.471 542 17.802 129 2.322 7.471 11721 7,084 115 1.674 7.404 1,522 126.736 238.996 126,736 238,996 139.831 305.265 Total Expenditure Unrestrirted funds Restricted funds 98.847 140.149 238,996 10,777 294,488 305,265
INDEPENDENT CHOICES GREATER MAP4CHESTER 1S Notes to the arcounts forthe year ended 31st March 2024 8. Allocatlon of governance and support costs The breakdown of 5UPPOrt costs and how these wefe allocated between governance aThl other support costs is shown below.. General Support Govemance Total 2024 Basls of apportlonment e of expense 1.400 type olexpertse 3.925 type of eynse 1.156 type olexpere 7,471 Accountancy Fees Book-keeping HR Services Payroll Bureau Charg6$ 3.925 1,156 6.481 990 Previou5 reporting period G•neral 3upport G¢)vernance Totsl 2023 Basis of apportionmènt 1.080 type of expense 1.734 type ol expertse 3,925 typ8 of expense 665 type ofexpense Account8nry Fe68 8ook-k&eping HR Services Payroll Bureau Charges 1.734 3.925 66S 6.324 9. Analysls of staff costs Year Ended Year Endèd 31 March 31 March 2024 2023 Wage5 and Salaries Redundancy Soual Security Costs Pension Costs 88.103 94,994 1.811 6,137 102.942 3.637 91.740 Charitable activitres Support ¢osts 91.740 102,942 91.740 102,942 The average number of emptoyw during the year was 9 Iprewous year. 6). The charity considers rts key managem8nt personnel Comprisès the trustees and senror managèrs. The tot81 employment benefits, including employer pension contributions of the key management personnel wère £39,370 (previous year: £34,985). No efflployee has befits in excess Of£60. (previous year none). 10. Independent Examiner Fees Year End&d Year Ended 31 March 31 March 2024 2023 Independent examination fees Other AcGountsncy Services 1,080 1,734 2.814 1,4 2.390
INDEPENDETrU CHOICES GREATER MANCHESTER 16 Note5 to the accounts for the year ended 31st Marth 2024 11. Analysis of debtors 2023 Det>tors Prepayments 16,890 637 17.527 4.709 3,012 7,721 Debtors and prepayments related to unrestritted funds £637 and restricted funds £16,89)12023: £nil1£7,7211. 12. Credltors: amounts falllng due wlthln one yea 2024 2023 Creditors Short-terrn compensated abSenS {holiday payl OtheT creditors and accruals Deferred income 6.253 813 1.125 5.718 960 8.191 6,678 13. ferr•d Incom Deferred income ¢omprisÈs gtants rwived In advan(* for the nexi financial ye8r Balan as at 1 April 2023 Amount releas to incomè gamed from charttable activities Amount deferred in year Balan at 31 Mch 2024 14. Crodttors: amounts falling due aftèr morg than one y•ar 2024 2023 ProvisSons for liabilities
INDEPENDENTCHOICES GREATER MANCIIESTER 17 Nots8 to the accounts for th• yr ended 31st PAarch 2024 15. Analysis of charitable funds Analysis of movements In unr•stri¢ted funds Balanco at 1 Aprll 2023 IKoming Resources R•sour¢ts Expended Balance at 31 Mar¢h 2024 Transfèrs General Fund 239.525 239,525 11.765 11,765 198.8471 198.84n 152,443 152,443 Previous rèportin9 peri1 Balance at 1 April 2022 Incomlng R•sourc Resources ExpetKled Balance at 31 Mar¢h 2023 Transfèrs General Fund 224.293 224.293 26,509 26,509 {10.7771 110.7771 15001 15001 239,525 239,525 Name of unrestricted fund: General Fund DeScrIpOn. naturn and purpose of Iho fund The Yre8 r&ses. after allo for all (18signate(I funds Analysls of movements In ffestrf funds Balance at 1 Incomlng Resources Aprll 2023 Resources Exed Balance at 31 March 2024 Transfers Wornen's Aid Buisary Trafford MBC Salford MBC Arnold Clark GMCA - Helpline GMCA- NRPF Manchester City Coun(Yl - Helpfjr* Manchester City Council- ISNS Manchester City Councll- FWHBV Manchester City Counol- Forced Marriage Manchester City Counol- Undèrswd M8nehester City Council 8ury MBC Oldham MBC Rochdale MBC 103 103 427 500 169 14,667 13,584 44,408 14,202 2.826 4.340 1.248 500 500 500 500 98,474 500 500 173 535 13661 115.7911 166,4161 {13.5311 135.7981 18,174) 30.(KJO 80.000 52.690 50.OCK) 11.0 5.249 1.248 500 226.690 11.933 1140.149)
INDEPENDENT CHOICES GREATER MANCHESTER 18 Notes to the accounts forthe year ended 3tst March 2024 15. Analysis of tharttable fvnds Analysis of movements In r8s¢ri¢t•d funds Previous reporting period Balance at 1 April 2022 In¢oming Rèsour¢es R•sources EXndèd 8atance at 31 PAarch 2023 Transfers Restricted Donats"ons arKI Legaaes Womtrn s Aid Bursary Tarneside MBC Trafford MBC Wigan MBC Salford MBC Amold Clark GMCA- NRPF GMCA- Helpline Bolton MBC Manchester City Council - Wpline Manchestèr City Council- Forced Marriage Manthester City Counul- ICGM Manchester City Council- Underspend Manthester City Counul Bury MBC Oldham MBC Rochdale MBC 16.657 2,668 116.6571 {2.565) {1,5) {5001 {5001 {5001 14651 178,0001 {29,5421 1500 151,8311 16,176) 125,OLKII 154.2521 I25,0} (S) (S} 1500} {294,488} 103 1.0) 500 535 78.(K)O 30,000 500 458 57.080 10,000 25,000 55,500 25,000 500 500 500 5,249 4.340 516 1.248 19.841 288.080 500 11.933 Name of rastrlctad fund: Women's Aid Bursary rrafford MBC Salford MBC Arnold Clark GMCA- Helplsne Descrlptlon. natur• and purposo of th? fund to supporl Ihe usefvlrtess of data within the organisations lo maintain an¢J updale the End the Fear websile to maintain and LÈpdate the EThJ Ihe Feat ebsIte Its support volunteer experience to deliver a domestic abuse helpKne for any victsm of domestic abuse agèd 16 aThJ above thè Grèater ManCter atea to deliver emergency support forwomen wtthoLrt ch>ldren expeiSencing domestic abuse1violen who are subjed to immioraiion Control In the Gater Manchester area to deliver a domestic abuse helpline for any victim of domestic abuse aged 16 and above in the Greater Manchester area lo deliver emetgency support for women wth(MJt thildren expeTiencing domeslic abuselviolence who are subject to imffligration control in the Greater Mand)ester area to provide irrfornatbon and supF to thos8 mayb8 aff8d8d by forced marriages to providè Iftfomiat s1 SUppt to thos8 mayba affected by forced marriages to deliver èmèrgency support forwomen wrthout children experiencing domestic abuselviolence %tho are suty-ect lo immigration control in the Greater Manchester area GMCA- NRPF Manchester City Countil- Helpline Manchester City Council- ISNS Manchester City Council- FMIHBV Manchester City CouncÈl- FOrd Marriage Manchester City Council- Underspend Manch•5t4r City Council to d•livgr wwt•nOS$ twainiry •v•rlt for dorrt$b¢ •bv#• th• 18 d• of action to maintain and update Ihe ErKJ the Fe8rWebsle to maintsin and update the Erbd the Fear website to maintain and update Ihe EThJ the Fearwebsite Bury MBC Oldham M8C Rochdale MBC
INDEPENDETrn CHOICES GREATER MANCHESTER 19 Notes to the actounts for thè year ended 31# March 2024 16. An•lysls of net assets b•tween fund5 Unrestricted Deslynated Restrietsd funds funds funds Totsl 2024 Cash at bank and in hand other net ajrrent assetsllliabililies) Creditors of rnore than one year Totsl 144.067 8,376 97,514 241,581 9,336 152,443 98.474 250,917 Previous pOrting peri(xl Unr¢strtctsd D8slgn*ed Restrlctgd funds funds funds Total 2023 Cash at bank and in h8fKI Other net current assetsllliabllties) Creditors ol more than one year Totsl 248,393 1.043 2,022 250,415 1,043 239.525 11,933 251.458 17. Flnanclal Instruments The charity only has financial assets arKI liaLMlilies of a kin¢J that qualrfy as tsas financial instsuments. Basic financial instrurnenls are initl8lly recognFsed on a transaction value and subsequently measured at theii setllemenl value the exptiOn of bank loans whlch are subsequentty measured at an amortised cost usiNJ Ihe effective interest method. 18. Lease CoMmme1)ts At 31 March 2024 the tharity had future minimum lease payments under non-cancellable operation leases, as follows.. 2023 2022 Not later than l year Later than l year- cuirent annual tost 10.314 10,314 The charity rents an office. The lease is on a rolling basis and not for a fixed period of tlme.