CHARITY NUMBER 1160258
Volition Community
Charitable Incorporated Organization (CIO) Annual Report and Financial Statements Year Ended 31 December 2021
Volition Community
Annual report and financial statements for the year ended 31 December 2021
Contents
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Trustees' report | 2-8 |
| Statement of the responsibilities of the Trustees | 9 |
| Independent Examiner’s report to the Trustees | 10 |
| Statement of financial activities | 11 |
| Balance sheet | 12 |
| Statement of cash flows | 13 |
| Notes to the financial statements | 14-20 |
| Detailed income and expenditure account | 21 |
Volition Community
Annual report and financial statements
for the year ended 31 December 2021
Legal and administrative information
Contact Address
Volition Community Cathedral Street Manchester M3 1SX Telephone 0161-833-2220
Legal Status
The charity was formed as a Charitable Incorporated Organisation on 2 February 2015. It is Registered Charity Number 1160268.
Trustees
The Very Reverend R.M. Govender MBE - Dean of Manchester Mr J.E. Atherden
Mr J. Blakey Mr A.T. O’Connor
Independent Examiner
Heather Wheelhouse ACA BDO LLP Bridgewater House Finzels Reach Counterslip Bristol BS1 6BX
Bankers
Royal Bank of Scotland plc St Ann Street Manchester M60 2SS
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Volition Community
Trustees’ report for the year ended 31 December 2021
The Trustees present their seventh annual report and the financial statements for the year ended 31 December 2021.
Structure, governance and management
The charity was formed as a Charitable Incorporated Organisation on 2 February 2015. It is Registered Charity Number 1160268.
Trustees who served during the year are listed below. The Very Reverend R.M. Govender - Dean of Manchester Mr J.E. Atherden Mr J.R. Blakey Mr A.T. O’Connor
The Trustees are responsible for setting the strategic direction of the charity.
Trustees are recruited on the basis of required skills to complement the existing body of Trustees. Each Trustee benefits from an induction programme tailored to their knowledge and experience. The Trustees continue to deploy a wide range of skills and experience essential to good governance.
Risk Management
The trustees have performed a review of the risks that we believe could seriously affect the charity’s performance, future prospects, reputation or its ability to deliver against its priorities. This development of our risk process has resulted in the inclusion of liquidity as a principal risk. The expenditure of the charity is closely monitored with regular forecasts of cash requirements and regular management accounts that are reviewed by the trustees.
The Trustees have revisited their going concern assessment in February 2023. Cash-flows have been re-worked to the end of February 2024 to include the impacts on income. During the earlier part of the year the Covid pandemic meant that staff were part-time furloughed and government grants applied for. The Trustees consider that the charity continues to provide its public benefit. A number of new sources of income have been identified including a significant grant from the Depart of Works and Pension Job Centre Plus Flexible Support Programme to fund the delivery of Employment Support to those with complex needs. The charity has also obtained a grant from a Manchester hotel chain to partly fund the beekeeping programme. The current bank balance of £60,000 is sufficient to cover any committed expenditure. The Trustees therefore consider that it is appropriate for the financial statements to be prepared on a going concern basis.
Objectives and activities
The Trust is a registered charity whose objects are:-
The relief of unemployment for the benefit of the public in such ways as may be thought fit, including assistance to find employment.
The charity shall pursue these objects through structured volunteering placements and support to prepare unemployed people for work and connect them with local employers. This will be delivered in the following ways:
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Raising aspirations and confidence – by challenging comfort zones, participating and seeing new possibilities, peer support, life coaching.
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Removing barriers to work – practising work ready skills from confidence, skills, overcoming personal issues to transport and better networks.
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Employer engagement – career talks, site visits, training, guaranteed interviews, mock interviews, creating a lasting shift in employers’ attitudes to unemployed people, their hiring practises and readiness to support people.
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Increasing skills – some with Level 1 qualification, other completing NVQ’s, vocational courses, further volunteering, work experience
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Improved health and wellbeing.
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Social inclusion – from disengaged to involved and participating.
The trustees have had due regard to the Charity commission guidance on public benefit.
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Trustees’ report (continued) for the year ended 31 December 2021
Volition Community
Achievements and performance
Volition Community was established on 2 February 2015 as a charity with the following two objectives:
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The relief of unemployment for the benefit of the public in such ways as may be thought fit, including assistance to find employment.
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To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society
We started 2021 still in the grip of the global pandemic with Covid-19. Provision restarted up in April with our first intake, however, with the constant up and down with the pandemic, recruiting volunteers to attend open days was very problematic.
The data contained within this annual report is based on a reduced intake during 2021 of 36 volunteers, two more than in 2020. Demographics continued to reflect many historical barriers to employment and learning, with 50% of volunteers unemployed for over 3 years (33% over 5 years) and 92% from households with no one in paid work.
Despite organising good quality online content early and during the pandemic, referrals and uptake to Volition remained low for remote access. This highlights the very positive need for face-to-face delivery and support in this context. This may also be an indication of a broader digital skills gap and deepening inequalities our candidates face in the wake of the pandemic.
Mental and physical health issues were widely evident, with 67% disclosing mental health concerns and 53% a physical health issue. July 2021 saw the main return to face-to-face delivery and we were able to resume the vital social and emotional support to our volunteers, after months of being deprived of physical learning and work experiences.
Employability is not the same as specific qualifications and the generic transferable skills and experiences that Volition offers are designed to facilitate progression to paid employment through increasing social interaction, personal confidence and intrinsic motivation. I am pleased to announce that 42% of the 2021 cohort achieved paid work during the year, with a further 30% still accessing volunteering at Manchester Cathedral today. Reflecting on the social and emotional starting points of many volunteers, these outcomes are worth celebrating loudly.
The other major highlight of the year for Volition was the visit of HM The Queen to Manchester Cathedral to mark the 600[th] Anniversary of the Collegiate Church. We must take this opportunity to thank all the Volition staff and volunteers who worked tirelessly to make sure the gardens of the Cathedral were fit for the Royal visit and to Maria our gardener and Cath our beekeeper came together with a group of volunteers to transform the grounds. They worked very hard to create a bee feature for the Queen.
2021 has been an amazing year full of change, fabulous volunteers and astonishing highlights. Despite the year starting with a downbeat and Covid putting everyone back into lockdown our commitment, planning and funder support has enabled us to quickly reopen and get back to assisting people into employment.
Volition has always supported people through a variety of means including: face to face provision, telephone calls and text but this year, more than any, has needed us to keep in touch with our client group. As restrictions began to kick in for a second year some people became ever more isolated. Many of our participants live alone and do not have the support of family and colleagues. Volition opened up as quickly as possible to outdoor and instructor led activities to provide focus, routine and support.
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Trustees’ report (continued) for the year ended 31 December 2021
Volition Community
Achievements and performance (continued)
One of the first activities to get underway this year, was gardening. The Cathedral sits in the middle of the City surrounded by herbaceous borders and is looked after by a team of volunteers. This spring Marie came to Volition in support of her partner but she too was unemployed. Despite being RHS trained she was missing out on suitable posts due to lack of experience and the downturn in the economy. Marie was motivated to volunteer with us and worked on a planting scheme to make them more bee friendly. She entered the Cathedral into the Manchester Flower Show and continued to develop the beds with a team of volunteers to showcase them for a Royal visit in July. Volition was further able to support Marie with a small, part time, paid role. Marie has now left us having secured a gardening contract on a large private estate in Northumberland. The Cathedral gardens continue to provide opportunities for volunteers and Volition has once again supported one of its participants with a paid position. Well done Jimmy.
The next activity to get underway was our Get Crafty sessions. These are weekly art and craft classes generously funded by the WEA. One of the best ways to reduce isolation and improve self-worth is by having fun, changing expectations and enabling individuals to set their own personal goals. The art classes did this by re-establishing a pattern of working and encouraging participants to build on their skills each week. These classes lead to a real sense of achievement and some of our volunteers secured paid employment for the first time in several years.
The Cathedral’s famous Heavenly Honey apiary was also able to reopen early in the pandemic. It too provided an outside activity for volunteers. Under the guidance of our head Bee Keeper, Catherine, volunteers were able to learn new skills and add real value to their CV at a time when it was otherwise difficult to do so. Later in the year, volunteers were also able to add retail experience to their list of skills as Cath and her team expanded their activities to include selling honey at large scale Christmas events.
Possibly the highlight of 2021 was the Royal visit by Her Majesty, The Queen, to Manchester Cathedral to commemorate its 600th anniversary. It was a super day, blessed by warm weather and the gardens, art work and a gift of honey all showcased the skills of Volition volunteers.
There were more celebrations to come in 2021 and another highlight was undoubtedly an art exhibition at Manchester Central Library led by volunteer, Andy Redmond “Reds” on his “Reds and K1000”. Andy worked with Volition’s Artist in Residence Karin Albinsson, on a photography project. ‘Reds’ told Karin of the 1000 photos he had taken and lost six years ago as he went into prison. It was this loss that started the project ‘Reds & K 1000’ culminating in an exhibition of 2500 photos of street art and graffiti created into 9 collages. The exhibition was opened by the Mayor of Manchester and was attended by local dignitaries. Andy is extremely proud of his achievements and is excited to be leading other volunteers in the New Year.
Throughout 2021 Volition has continued to support people to achieve their goals. Information days are held at regular intervals to make referrals easy and timely. Our employability programme supports people with a wide range of issues. Some are long term unemployed, others are new to the UK and some have found themselves returning to work after caring for loved ones. Here at Volition we support people to gain skills and build themselves up through volunteering.
So how have some of our other volunteers lives changed in 2021? Here is a snapshot
There is Dave, who after being unemployed for 5 years has started working at a Covid testing centre. Eight months on he is still working 12 hour shifts, has paid off his debts and has enjoyed a break away with friends and family.
Gill has been unemployed for 4 years, she has health issues and struggled to fit in her studies. She accessed NHS volunteering, completed a work trial and has now been offered paid employment by the NHS.
Jack has gained temporary work at Royal Mail but spurred on by the success of others around him at Volition has applied for covid test site jobs. His goal is to continue working after his temporary contract expires and continue working in 2022.
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Volition Community
Trustees’ report (continued)
for the year ended 31 December 2021
Achievements and performance (continued)
Does 2022 and 2023 hold anything new for Volition?
It certainly does! Volition has expanded its work to Salford Cathedral in early 2022. We are delighted to be working with Fr. Michael and Maura Pasini to be able to offer the Volition ethos and support to those living in the Salford area and beyond.
2021 has had its challenges. We thank all our supporters for offering their time and resources to Volition. We could not do our work without you
Volition Beekeeping at Manchester Cathedral
With the easing of Covid the beekeeping got back into full swing we took 35 volunteers through the beekeeping programme this year. We currently have a growing Monday group of 6 volunteers. They are busy making and cleaning kit when they are not working to make sure the colonies are supported in their winter mode.
Paul has stayed with us most of the year and seen the bees through the range of seasons, he supports the new volunteers and is expert with a hammer and flat pack hive. We were back to the Cathedral kitchen for our honey extraction and all volunteers were able to experience this. Jarring was also allowed in small groups and we soon had our harvest ready for sale. Volunteers were invited to sell our Heavenly Honey at Christmas time in the Cathedral to the public. This was a really enjoyable experience and gave us a chance to showcase our volunteers, honey, and what our Volition values are.
The benefits to our Volition Volunteers are apparent in their demeanour, smiling faces, ability to find work and in producing our 600-year anniversary honey which was given to the HRH Queen Elizabeth on her recent visit to our Cathedral.
Volition Beekeeping at Salford Cathedral
Our first volunteers joined us at Salford Cathedral this year and we were able to welcome them with a jarring workshop. We have been very busy working on the apiary cutting back the bushing and making space for more colonies. The current four colonies are progressing well and we would like to add more to the site.
Our volunteers took part in a lip balm making workshop they were able to take some home and give some to the Cathedral staff that had showed great interest.
One of our Salford volunteers has gained employment already and is looking forward to starting his new journey. We are looking forward to adding to our numbers and will be inviting new volunteers in the near future.
Arts & Crafts
The ‘Get Crafty’ art classes were created through Volition to give long-term unemployed adults the opportunity to learn a variety of skills through creativity.
Arts and crafts can be viewed as a therapeutic hobby, beneficial for supporting mental health but there are so many other benefits such as building skills to prepare for employment. Learning new art techniques focuses the mind, it builds strong observational and listening skills, helps with problem solving, improves attention to detail, coordination and dexterity. It also teaches discipline for example working to deadlines on commissions.
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Trustees’ report (continued) for the year ended 31 December 2021
Volition Community
Achievements and performance (continued)
Long-term unemployment leads to low confidence and low self-esteem. The art classes were designed to increase confidence through challenge and achievement. ‘Get Crafty’ became a safe space where individuals could be themselves without fear or judgement. Throughout the year, members of the ‘Get Crafty’ group returned consistently week after week to the art classes. It has been clear to see that the members of the group have grown in confidence both on a personal level and artistically.
The pandemic in 2021 has affected many people but for some it has been extremely difficult. For those people who live alone, it was a very isolating and lonely time. The class was run in a safe way, following government guidance, which meant that the members of the group could feel relaxed and safe but also part of a community, which was welcoming and fun.
The Cenotaph
Volition has had a constant presence at the Cenotaph for the past 5 years. Each weekday Andy along with a team of volunteers, provide information and help to visitors and locals visiting the City The team provide directions, maps and information on local attractions and the project provides an excellent volunteering opportunity for participants to gain customer service skills and improve confidence levels. In 2021, however, the pandemic dramatically reduced footfall to the City and the service had to be suspended. Andy switched to providing a telephone service to his volunteers to keep them motivated and in touch. He also did a sterling job putting his practical skills to good by decorating our new office space. As things got back to normal Andy restarted the sessions and the team were in full strength for Remembrance Sunday and Armistice Day. From 2022, Andy and the information volunteers will relocate to the Halo of Light.
Gardening
The gardening team were back working in the borders by February. Lockdown had given grasses and weeds an enormous advantage and were beginning to obscure the view of the Cathedral. One of our volunteers Marie, who was RHS trained, began to take a growing role to lead the team. She developed a bee friendly planting scheme to commemorate the 600 anniversary of the Cathedral and our art group began to produce pieces to add to the display.
New plants for the pollinator-friendly planting scheme were sourced and volunteers enjoyed releasing ladybird larvae onto the rose bushes around the Cathedral. These would control the aphids organically without the use of pesticides that are known to be harmful to bee populations. Volunteers enjoyed learning about new plants and were encouraged by the tangible and visible difference they were making. An extra volunteering day was scheduled as regular volunteers wanted to spend more time in the garden. By mid-summer, geum, salvias, lavender and other plants were encouraged to bloom by a burst of sunny weather and visitors to the are enjoyed the display everyone had worked so hard on.
Volition was able to offer Marie a small paid post and the gardening team went from strength to strength.
After the flower show the news came that the Cathedral would receive a royal visit. The garden needed to look its best. Hundreds of colourful bedding plants were added and volunteers worked hard again weeding, planting, watering and deadheading. Towards the end of summer Marie secured a fulltime post working on an estate in Northumberland. We were delighted that her dreams had come true but we need a new person to fill her boots. Volition advertised the vacant role and was delighted to recruit from its team of volunteers.
Jimmy took over the role in October and says: Firstly I would like to thank for Volition for taking me on as a paid worker. I could not be more pleased. When I started at Volition in April 2018 I took to the place right away. As I started my volunteer work in the garden I knew this is where I wanted to be. Since I have been here I have met some really interesting people from Manchester and overseas. To be told by members of the public that you are doing a good job is so gratifying. It gives a real sense of achievement.
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for the year ended 31 December 2021
Volition Community
Trustees’ report (continued)
Achievements and performance (continued)
Despite the adverse effects of the Global Pandemic, the Partnership between both Manchester and Salford Cathedrals has been strengthened throughout 2021.
We are pleased to announce the Official Launch of Volition at Salford Cathedral, which took place on 10th of March 2022 to expand the Programme across the Local Area.
The foundations for the Volition programme at Salford Cathedral were established during the summer of 2021 when we saw Volunteers/Students from Manchester Cathedral attend training sessions and guided tours at Salford Cathedral, the aim of which was to increase knowledge and interest whilst introducing a different perspective to Cathedral life: n. 2 Volition Volunteers applied for permanent roles within the traditional volunteer Programme at Salford.
By the end of September 2021, we saw Salford host its first pilot Information Day, although attendance was lower than we wished for, we had the pleasure of meeting a lady called Kahman. Kahman had only recently moved to the UK that summer. Despite not being able to join Volition at Salford at that time, her enthusiasm led her to commence the Programme at Manchester Cathedral and continued to support us through the traditional volunteer Programme.
This ability to interact between both facilities has created a most unique and flexible environment which allows Volition to be delivered at its very best. Through the joint efforts of both Cathedrals, we have been introduced to some amazing people: David was originally volunteering in beekeeping, he recently expressed a wish to become involved with supporting the Estates Team at Salford Cathedral, through maintaining the environment. Week by week, David became a key member of the Team, he helped pick crab apples from our garden which we turned into jam with our traditional volunteer steward Co-ordinator, Filippa.
We have also had a session led by the Director of the Music at Salford Cathedral, Alex, encouraging volunteers for the Choir.
On the 7th December we had a very successful activity with the help of Cath, the Beekeeper: for the first time with the help of Volunteers and Members of staff we jarred 116 units of honey at Salford Cathedral. With our shared commitment and enthusiasm, we strive to expand the Programme with 60 new Volunteers for 2022!
Open for Business
Since returning to the office in the summer of 2021 it’s been really positive to see the volunteers returning and feel that Volition is coming to back to life again. The WEA contract involved new levels of administration and processes were put in place to make sure this was completed in a timely fashion along with all the Cathedral safeguarding information.
15 returning volunteers had their documents refreshed and review meetings took place. It was obvious that people had been adversely affected by being at home for a year but equally how quickly they started to come out of themselves again.
As the Job Centre network reopened its doors for face to face appointments I have been in constant contact with numerous work coaches to let them know that Volition is open for business. This continues to involve advertising the programme and working to improve referral numbers after a challenging 12 months.
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Volition Community Trustees, report {continuedl forthe year ended 31 December 2021 Patrons & Donovs We would also like to take this opwrtunty to thank Manchester Cty Council, the Workers Educatsonal Association for supporbng Volition in 2021, without such support tt would be very difficult lo keep this charity going. We are also very grateful for the financial donab.ons we received from the following during 2021.. Manchester Colle9e Procure Plus Ninevah Trust Mr & Mrs Matthews European Social Fund Dove Tail Bar5 Altered Café Glue CreatNe Ltd Rob Ferguson Fund Diocese of Manchester Swann 'tChen$ Just Bee Honey Ltd Mr & Mrs L Rudd Chapman Holmes Ltd And Finalty, Our Patrons.. Sir David Richards, Life Vice President of the Football Association Ronald D Painter, CEO, NatM)nal As$(lation ofworlrforce Boards, United States ofAmeri¢a Financial Review Total income for the year amounted to £128,884 compared to £142,517 in 2020. Net expenditure for the year amounted to £19.60912020 Net inco £3,738}. At 31 DeCeMr 2021 restricted fvnds amounted to £Nil12020 £10,703) and unrestricted funds amounted to £18.573112020 £333). Reserves Polic The Charity has attracted funding for specific purposes. A significant number of sources are being established so as not to become over dependent upon any single source, thus reducing the overall financial risk to the Chanty. There is no requirement to hold free reserves. At 31 December 2021 total reserves amounted lo negative £8,573. The charity is expected to have eliminaled the deficit balan in the next financial statements. Approved and signed on behalf of the Trustees- A. T. O'CONNOR 2023
Volition Community
Statement of responsibilities of the Trustees
for the year ended 31 December 2021
Statement of responsibilities of the Trustees
The Trustees are responsible for preparing the Annual report, Trustees’ report and the financial statements in accordance with applicable law and regulations.
Charity law requires the Trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.
In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Volition Community
Report of the independent examiner Year ended 31 December 2021
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF VOLITION COMMUNITY
I report to the trustees on my examination of the accounts of the charity for the year ended 31[st] December 2021, which are set out on pages 11 to 19.
This report is made solely to the charity's trustees, as a body, in accordance with Regulation 31 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity's trustees as a body, for my work, for this report, or for the statement I have made.
Responsibilities and basis for report
As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the ACT”)
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: Heather Wheelhouse ACA BDO LLP Bridgewater House Finzels Reach Counterslip Bristol BS1 6BX
03 March 2023
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Volition Community
Statement of financial activities
for the year ended 31 December 2021
| CURRENT YEAR Un- Restricted restricted funds funds Notes £ £ Income from: Donations 2 73,627 55,257 Total income 73,627 55,257 Expenditure on: 3 Charitable activities 84,330 64,163 Total expenditure 84,330 64,163 Net (expenditure)/income (10,703) (8,906) Reconciliation of funds: Net movement in funds (10,703) (8,906) Funds brought forward 10,703 333 Funds carried forward - (8,573) |
PRIOR YEAR Un- 2021 Restricted restricted Total funds funds £ £ £ 128,884 78,801 63,716 128,884 78,801 63,716 148,493 68,098 70,681 148,493 43,909 85,219 (19,609) 10,703 (6,965) (19,609) 10,703 (6,965) 11,036 - 7,298 (8,573) 10,703 333 |
2020 Total £ 142,517 142,517 138,779 138,779 3,738 3,738 7,298 11,036 |
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All activities derive from continuing operations.
All recognised gains and losses are included in the statement of financial activities. The notes on pages 14 to 19 form part of these financial statements.
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Volition Community Balance sheet as at 31 December 2021 2021 2020 Fixed assets Tangible fixed assets Current assets Debtors & prepayments Cash al bank and in hand 1,352 9.807 26,318 4,679 11,159 30,997 Creditors: amounts falling due within one year Creditors & 8ecnJals 10 19.732 19,961 Not currenl Illabllltlesyassets 18.573) 11,036 Net Illabllltlesyassets 18.573) 11,036 Fund8 Restricted funds Unrestricted funds 12 13 10,703 333 18,5731 {8.5731 11,036 The notes on pages 14 to 19 form part of these financial statements. These financial statements were approved by the Tnjstees and authorised fr•r i$#ue on 2% 2023. R.M. GOVENDER MBE Trustee 12
Volition Community
Statement of Cash Flows
for the year ended 31 December 2021
| Notes Net cash provided/(used) by operating activities 14 Cash flows from investing activities: Purchase of tangible fixed assets Net cash used by investing activities Change in cash and cash equivalents in the period Cash and cash equivalents at the start of the financial year Cash and equivalents at the end of the financial year |
2021 Total Funds £ 5,128 - __ - _ 5,128 4,679 _-_ 9,807 |
2020 Total Funds £ (7,346) - __ - _ (7,346) 12,025 ___ 4,679 |
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Volition Community
Notes forming part of the financial statements for the year ended 31 December 2021
1. Accounting policies
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities SORP (FRS 102)” effective January 2019, applicable UK Accounting Standards and the Charities Act 2011. The particular accounting policies adopted by the Trustees are described below. The financial statements are prepared in GBP, being the functional currency and are rounded to the nearest pound.
Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value.
Judgements in applying accounting policies and key sources of estimation uncertainty
In preparing these financial statements, the Trustees have made judgements, the details of which are included in the following accounting policies:
Going Concern
The financial statements have been prepared on a going concern basis. In the current economic climate, the trustees acknowledge the effect of the current cost of living crisis and have reforecast the financial position and cash-flows for the period to 28 February 2024. The forecasts confirm that the charity can meet its obligations as they fall due. The trustees note that there were negative reserves of £8,573 as at 31 December 2022 but the forecasts show that this is eliminated in the next 12 months. The current bank balance of £60,000 is sufficient to cover any committed expenditure. As such the trustees are satisfied that the Charity can settle its obligations for a period of at least 12 months from the date of signing the financial statements and that it is appropriate for the financial statements to be prepared on a going concern basis.
Fund Accounting
Unrestricted general funds are funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity. Restricted funds are funds to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Computer and office equipment - 50% on cost
Cash and cash equivalents
Cash and cash equivalents include cash in hand and deposits held at call with banks.
Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donations are recognised in the statement of financial activities when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be met.
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Volition Community
Notes forming part of the financial statements
for the year ended 31 December 2021
1. Accounting policies - continued
Direct Charitable Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured or estimated reliably. All expenditure is accounted for on an accruals basis.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services to the community in Manchester. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them including governance costs. Governance costs include the cost of independent examination, the cost of trustee meetings and the cost of preparing statutory accounts.
Pension Costs
The amounts charged to the statement of financial activity for its’ defined contribution scheme represents the amount payable in the period.
Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
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Volition Community
Notes forming part of the financial statements
for the year ended 31 December 2021
| 2. Income – 2021 Un- Restricted restricted funds funds Income £ £ Donations - grants: Manchester City Council – Work Club 7,000 - ESF Community Learning Grants 15,925 - Manchester College – secondment 37,702 - Procure Plus - 5,000 Nineveh Trust 3,000 - Other grants & donations 10,000 16,867 Other income - 33,390 Total income 73,627 55,257 Income - 2020 Un- Restricted restricted funds funds Income £ £ Donations - grants: Manchester City Council – Work Club 7,000 - ESF Community Learning Grants 24,000 - Manchester College – secondment 36,801 - Rob Ferguson Fund 1,000 - Procure Plus - 5,000 Other grants & donations 10,000 21,764 Other income - 36,952 Total income 78,801 63,716 3. Expenditure - 2021 Restricted Unrestricted funds funds £ £ Charitable activities: Volunteer programme 79,181 34,263 Support costs 5,149 25,472 Governance costs - 4,428 84,330 64,163 Expenditure - 2020 Restricted Unrestricted funds funds £ £ Charitable activities: Volunteer programme 68,098 36,444 Support costs - 31,401 Governance costs - 2,836 68,098 70,681 |
2021 Total £ 7,000 15,925 37,702 5,000 3,000 26,867 33,390 128,884 2021 Total £ 113,444 30,621 4,428 148,493 |
2020 Total 7,000 24,000 36,801 1,000 5,000 31,764 36,952 142,517 2020 Total £ 104,542 31,401 2,836 138,779 |
|---|---|---|
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Notes forming part of the financial statements for the year ended 31 December 2021 Continued
Volition Community
4. Support Costs
Support costs including governance costs are charged to charitable expenditure and allocated between restricted and unrestricted funds based on the activities carried out in that year. There is no allocation of support costs to fundraising as it is considered that the costs are immaterial based on the time spent fundraising. The total support costs for the year amounted to £30,621 (2020 £30,848) and include postage, stationery, printing, professional fees, sundry expenses and independent examiner fees.
5. Information regarding Trustees
Two trustees received regular remuneration for professional services supplied to the charity. Mr J.E. Atherden charged £9,922 (2020 - £10,080) for accountancy and consultancy services in the year. Mr A.T. O’Connor was paid a salary of £15,600 (2020 - £15,600).
The legal authority for these payments is set out in the governing document of the charity.
No travel expenses were claimed by a trustee in the year (2020 – None).
6. Staff Costs
The Charity had five (2020 – five) employees in the year. There were no employees earning over £60,000 per annum.
| Wages & salaries Social security costs Pension costs |
2021 £ 73,122 185 5,310 78,617 |
2020 £ 70,369 696 5,236 76,301 |
|---|---|---|
The charity operates a defined contribution pension scheme for senior staff. During the year the employer’s rate of pension contribution was 10% and no employee contribution was required. Three members of staff were included in the scheme (2020 – 3). The contributions outstanding at the period end amounted to £12 (2020 -£436).
7.
| Independent Examiners Remuneration | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| Independent examiners remuneration | 4,428 | 2,836 |
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Volition Community
Notes forming part of the financial statements
for the period ended 31 December 2021 Continued
8. Tangible fixed assets
| Computer Equipment Cost £ At 1 January 2021 4,963 Additions - _ At 31 December 2021 4,963 Depreciation At 1 January 2021 4,963 Charge for the year - _ At 31 December 2021 4,963 __ Net book value At 31 December 2021 - ___ At 31 December 2020 - _ 9. Debtors and prepayments 2021 £ Prepayments and accrued income 930 Gift Aid debtor 422 1,352 10. Creditors: amounts falling due within one year 2021 £ Trade creditors 1,440 Manchester Cathedral 4,908 Taxation and social security 1,121 Pension contributions 652 Accruals & deferred income 11,611 19,732 |
2020 £ 25,926 392 26,318 2020 £ 4,930 5,867 857 436 7,871 |
|---|---|
| 19,961 |
Deferred income – a grant was received in the current year for works to be carried out in the future. The amount of income deferred from this grant was £1,261 (2020 £Nil).
11. Analysis of net assets between funds
| Restricted Unrestricted funds funds £ £ Fund balances at 31 December 2021 as represented by: Tangible fixed assets - - Net current assets - (8,573) - (8,573) |
Total funds £ - (8,573) (8,573) |
|---|---|
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Volition Community
Notes forming part of the financial statements for the period ended 31 December 2021 Continued
11. Analysis of net assets between funds (continued)
| Restricted Unrestricted funds funds £ £ Fund balances at 31 December 2020 as represented by: Tangible fixed assets - - Net current assets 10,703 333 10,703 333 12. Restricted Funds Brought Income Expenditure Transfer forward £ £ £ £ Restricted funds 2021 10,703 73,627 84,330 - Restricted funds 2020 - 78,801 68,098 - 13. Unrestricted Funds Brought Income Expenditure Transfer forward £ £ £ £ Unrestricted Funds 2021 333 55,257 64,163 - Unrestricted Funds 2020 7,298 63,716 70,681 - 14. Cash flow Reconciliation of net income to net cash flow from operating activities: 2021 £ Net movement in funds as per the statement of financial activities (19,609) Adjustments for: Depreciation charges - Decrease/(increase) in debtors 24,966 (Decrease) in creditors (229) Net cash provided/(used) by operating activities 5,128 |
Total funds £ - 11,036 11,036 Carried forward £ - 10,703 Carried forward £ (8,573) 333 2020 £ 3,738 2,030 (10,624) (2,490) (7,346) |
|---|---|
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Volition Community
Notes forming part of the financial statements for the period ended 31 December 2021 Continued
15. Related party transactions
Transactions with Trustees are disclosed in Note 5.
Included within debtors is a grant of £Nil (2020 - £7,500) due from Manchester Cathedral Visitor Centre in recognition of the work carried out by the Charity in promoting the visitor offer of the Cathedral Visitor Centre. R.M Govender is a trustee of both charities.
Included within creditors: amounts falling due within one year, is an amount of £4,908 (2020 - £5,867) owed to Manchester Cathedral. RM. Govender is a trustee of both charities.
Also included within creditors: amounts falling due within one year, is an amount of £4,567 (2020 - £5,220) owed to Mr J.E. Atherden, a trustee of the charity.
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