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2024-03-31-accounts

REGISTERED CHARITY NUMBER: 1160433

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 16
Detailed Statement of Financial Activities 17

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Nephra's objectives and aims are:

(1) to promote the benefit of the inhabitants in the area of benefit without discrimination to advance education and social welfare for recreational and leisure-time occupation with the object of improving the conditions of life for the inhabitants;

(2) to establish a community centre and organic allotment to maintain and manage the same, whether alone or in co-operation with any statutory authority or other person or body; and

(3) to promote such other purposes as are charitable according to the laws of England and Wales for the benefit of the public as may from time to time be determined.

Public benefit

The activities of Nephra are all community-based charitable objectives as set out in our governing document.

Some of Nephra's activities are geared toward particular targeted groups e.g. older/isolated people and some are of a more general community nature however, all activities are for the benefit of the public including educational, mental/physical health based activities and social benefits, developing life skills and ensuring positive integration of the community.

The trustees consider that during the year under review they have successfully achieved the objectives of providing relief for those in need and have given due regard to the guidance published by the Charity Commission on public benefit.

Page 1

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

OBJECTIVES AND ACTIVITIES

Our activities are carried out primarily at Nephra HQ which is a premises rented at 27 Parkfield Rd North, New Moston, Manchester, M40 3TB. In addition activities are carried at our allotment on Northfield Road, New Moston, and within the wider local community.

Income is generated from day to day activities, ad hoc fundraising events, and from grants received. This entails delivery of community based educational classes (typical class subjects include computer skills, arts/crafts, local history, music and language skills) and conducted social activities (e.g. luncheon club, film clubs), throughout the year.

Also we have a befriending scheme which helps to develop our presence in the wider community, our allotment provides a focus for our public outdoor and environmental activities, and our periodic outings/holidays provide for popular social interaction.

The year to 31 March 2024 saw the continuance and expansion of our community based activities following the Covid-19 pandemic.

Where possible our services were therefore taken out into the community as well as delivered at Nephra HQ. For example we have been able to make and sell small food items (at the centre and in the wider community) in order to boost our day to day income.

During the year we also commenced offering our 'handy helper' service, which offers practical DIY skills to the community at a modest price.

Each of these activities is not otherwise available to local residents in any equivalent form; and hence we believe Nephra plays an important role in helping to bring together and educate people from all parts of the local community.

A number of fundraising activities have been undertaken, the largest of which being our Christmas Fayre, with a number of other smaller discrete activities.

Grants were received from a number of sources including the National Lottery, Manchester City Council (MCC), Our Manchester VCS Programme (OMVCS), The Charity Service, NIF, Nationwide Community Grants and the Charles Hayward Foundation.

A number of these grants were to support our community delivery of meals, community travel, befriending, IT support and other community efforts.

FINANCIAL REVIEW

Reserves policy

At 31 March 2024 there remain unrestricted reserves available to Nephra of £72,531 which are available to assist with the future day to day activities of Nephra.

Page 2

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

FINANCIAL REVIEW

Annual Review

Our financial statements show net incoming resources for the year of £218,363 which includes:

£111,509 of these grant funds was spent on delivering services to the community in accordance with the terms of the grants. The balance £88,074 of restricted funds is ringfenced to help cover a number of identified activities and expenses planned to be undertaken in the years to 31 March 2025 and 31 March 2026.

Expenses incurred on these items were :

Total outgoings for the year were £167,981 consisting of grant expenditure £111,509, expenses of outings and external activities £27,562, expenses of day to day to day classes and activities £14,885, other miscellaneous expenses (premises & utilities, travel expenses, postage & stationery, repairs & maintenance, computers and professional fees) £13,102 plus depreciation costs £923.

The difference between total current year income £218,363 and expenditure £167,981 represents a prima facie profit of £50,382 for the year. This is mainly a reflection of the timing difference mentioned above whereby income received in the year ended 31 March 2023 was set against expenses to be incurred in the year end 31 March 2024.

Similarly £88,074 grant income shown as received in the year to 31 March 2024 has been ringfenced to cover anticipated expenses in the years to 31 March 2025 and 31 March 2026.

The balance of non-restricted profits £1,640 (along with other unrestricted reserves brought forward £70,891) is to be retained for future use as the trustees determine appropriate.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is a Charitable Incorporated Organisation that was established by a trust deed dated 11 February 2015.

Recruitment and appointment of new trustees

The trustees were initially appointed for a period of two years and will be re-elected annually subject to the agreement of a majority of the other trustees and assuming their own willingness to continue to act as a trustee.

The power of appointing and removing new or existing trustees is invested in the trustees.

Page 3

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The trustees are responsible for setting Nephra's strategy, the primary focus of which is on the education and development of our community, through the pursuit of Nephra's stated aims.

We welcome people from all backgrounds, and work as an equal opportunity organisation which is free from any form of discrimination on the grounds of colour, race, ethnicity, religion, sex, sexual orientation or disability.

We also make reasonable adjustments to meet the needs of those who are or become disabled and we re committed to safeguarding and promoting the welfare of all parties and at all locations within the community where Nephra operates. For example any staff member, service provider, volunteer, or other worker, potentially coming into contact with vulnerable persons (of any age) will be subject Disclosure Notice and Barring (DNB) checks as well as being trained in our policies and principles.

The trustees determine the general policy and activities of the charity, along with input from other volunteers who are asked to contribute to our management committee. The trustees, along with any management committee members, meet on a regular basis (at least six times a year) to discuss and agree the overall management and control of the charity, along with any upcoming future events and requirements.

The trustees and Nephra centre management maintain an effective and necessary control on the finances of the charity relative to its size and level of operation. This includes recording and countersigning of cash income and obtaining receipts for expenditure. Payments to and from the bank account are also cross checked, with each cheque requiring two signatories.

We enjoy tax exemption on all our regular activities as these are applied for our charitable aims along with exemption from business rates on the property we occupy for our charitable purposes. Nephra is not currently registered with HM Revenue and Customs for VAT or Gift Aid purposes.

Related party transactions

All trustees give of their time freely and no remuneration or expenses were paid in the year for work as acting as trustees.

Professional fees are however occasionally paid to tutors to prepare and deliver certain educational classes under terms agreed and authorised by the trustees, and in accord with grants provided by Manchester City Council. All such fees are paid by agreement of the trustees. Other classes and activities are delivered either by Nephra employees or on a voluntary basis.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1160433

Principal address

27 Parkfield Road North Manchester M40 3TB

Page 4

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

Trustees

C Nixon - Chair I Cooper - Treasurer N Bowerbank R Butler J Brierly C McConnell (resigned 31.10.23) A Bray (resigned 31.10.23) B Crick M Faulkes

Independent Examiner

A J Syddall M.A. F.C.A. P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ

Approved by order of the board of trustees on 27 January 2025 and signed on its behalf by:

C Nixon - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEPHRA GOOD NEIGHBOURS CHARJTABLE INCORPORATED ORGANISATION Independent examiner's report to the tru5ttts of Nephra Good Neighbours Charitable Incorporated Organlsatlon I report to the ch8rity trustees on my examination of the a¢¢ounts of Nephra Good N¢ighbours Charitable Incorporated Organisation (the Trust) for the year ended 31 March 2024. Re5ponsibllltles gnd basis of report As the charity I￿￿tee9 of the Tnjst you are responsible for the prepardtion of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respe¢t of my examination of the TNst's accounts carried out under Seetion 145 of the Act and in carying out my examination I have followed all appIl￿ble Directions given by the Charity Cornmission under Section 145(51(b) of the Act. Independent examlner's statement I have ¢ompleted my examination. I confirni that no malelial matters have com¢ to my attention in connection with the examination giving rne cause to believe that in any rnaterial respect: accounting records wer¢ not kwt in respect of the Trnst as required by Section 130 of the Act. or the accounts do not accord with those records. or the accounts do not comply with the applicable requirements ¢on¢erning the forni and content of accounts set out in the Chariti¢s (Accounts and Rqx)rts) Regulations 2008 othcr than any requirement that the accounts sive a ttue and fair view which is not a matter considered as part of an independent examinatlDn. I have no concerns and have come across no other Tnatters in connection with the examination to which attention should be drawn in this report in order to el￿ble a proper understanding of the accounts to be reached. A J Syddall M.A. F.C.A. The Institute of Chartered Accountants in England and Wales P B Syddall & Co Charte￿d Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BLI 3AJ 27 January 2025 Page 6

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
58,112
EXPENDITURE ON
Other
56,472
NET INCOME/(EXPENDITURE)
1,640
RECONCILIATION OF FUNDS
Total funds brought forward
70,891
TOTAL FUNDS CARRIED FORWARD
72,531
Restricted
funds
£
160,251
111,509
48,742
39,332
88,074
2024
Total
funds
£
218,363
167,981
50,382
110,223
160,605
2023
Total
funds
£
172,106
182,320
(10,214)
120,437
110,223

The notes form part of these financial statements

Page 7

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

BALANCE SHEET 31 MARCH 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 925 - 925 1,848
CURRENT ASSETS
Debtors 5 580 - 580 580
Cash at bank and in hand 71,986 88,074 160,060 108,345
72,566 88,074 160,640 108,925
CREDITORS
Amounts falling due within one year 6 (960) - (960) (550)
NET CURRENT ASSETS 71,606 88,074 159,680 108,375
TOTAL ASSETS LESS CURRENT
LIABILITIES 72,531 88,074 160,605 110,223
NET ASSETS 72,531 88,074 160,605 110,223
FUNDS 7
Unrestricted funds 72,531 70,891
Restricted funds 88,074 39,332
TOTAL FUNDS 160,605 110,223

The financial statements were approved by the Board of Trustees and authorised for issue on 27 January 2025 and were signed on its behalf by:

C Nixon - Trustee

The notes form part of these financial statements

Page 8

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charity, which is a public benefit entity under FRS 102, 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the charity's accounting policies the trustees are required to make judgements estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparently from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of revision and future periods where the revision affects both current and future periods.

There were no estimate or assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 50% on cost

TAXATION

The charity is exempt from tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

GOING CONCERN

At the time of approving the accounts the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

continued...

Page 9

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 March 2024.

During the previous year I Cooper received £550 for the reimbursement of day to day expenses incurred.

3. STAFF COSTS

Wages and salaries
The average monthly number of employees during the year was as follows:
Administration
No employees received emoluments in excess of £60,000.
TANGIBLE FIXED ASSETS
COST
At 1 April 2023 and 31 March 2024
DEPRECIATION
At 1 April 2023
Charge for year
At 31 March 2024
NET BOOK VALUE
At 31 March 2024
At 31 March 2023
2024
2023
£
£
68,540
70,647
68,540
70,647
2024
2023
3
3
Computer
equipment
£
24,668
22,820
923
23,743
925
1,848

4. TANGIBLE FIXED ASSETS

continued...

Page 10

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

5.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments
6.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income
7.
MOVEMENT IN FUNDS
At 1.4.23
£
Unrestricted funds
General fund
70,891
Restricted funds
Allen Lane Foundation
1,003
GMP Aris funding
1,000
J T Blair's Charity
1,000
National Lottery
6,065
Our Manchester VCS Grants Programme
11,906
The Charity Service
1,578
Young Manchester
16,780
The Access Foundation for digital
inclusion training
-
The Access Foundation for digital
equipment
-
Charles Hayward Foundation
-
National Lottery - Reaching Communities
-
National Lottery - Awards for All
-
Nationwide Community Grants
-
39,332
TOTAL FUNDS
110,223
2024
£
580
2024
£
960
Net
movement
in funds
£
1,640
(1,003)
(1,000)
(1,000)
(6,065)
(4,382)
(1,578)
(16,780)
20,964
930
7,000
22,809
18,552
10,295
48,742
50,382
2023
£
580
2023
£
550
At
31.3.24
£
72,531
-
-
-
-
7,524
-
-
20,964
930
7,000
22,809
18,552
10,295
2023
£
580
2023
£
550
88,074
160,605

continued...

Page 11

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

7. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Allen Lane Foundation
GMP Aris funding
J T Blair's Charity
National Lottery
Our Manchester VCS Grants Programme
The Charity Service
Young Manchester
The Access Foundation for digital
inclusion training
The Access Foundation for digital
equipment
Alpkit Foundation
Asda
Charles Hayward Foundation
EQUANS
Jigsaw Homes
MCC
National Lottery - Reaching Communities
National Lottery - Awards for All
Nationwide Community Grants
The Skelton Charity
We Love MCR
TOTAL FUNDS
Incoming
resources
£
58,112
-
-
-
-
40,001
1,985
-
20,964
2,552
200
500
7,000
475
1,120
5,919
41,187
20,000
14,480
1,042
2,826
160,251
218,363
Resources
Movement
expended
in funds
£
£
(56,472)
1,640
(1,003)
(1,003)
(1,000)
(1,000)
(1,000)
(1,000)
(6,065)
(6,065)
(44,383)
(4,382)
(3,563)
(1,578)
(16,780)
(16,780)
-
20,964
(1,622)
930
(200)
-
(500)
-
-
7,000
(475)
-
(1,120)
-
(5,919)
-
(18,378)
22,809
(1,448)
18,552
(4,185)
10,295
(1,042)
-
(2,826)
-
(111,509)
48,742
(167,981)
50,382

continued...

Page 12

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

7. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.22 in funds 31.3.23
£ £ £
Unrestricted funds
General fund 40,564 30,327 70,891
Restricted funds
Restricted 40,541 (40,541) -
Allen Lane Foundation 1,003 - 1,003
GMP Aris funding 1,000 - 1,000
J T Blair's Charity 1,000 - 1,000
National Lottery 6,065 - 6,065
Our Manchester VCS Grants Programme 11,906 - 11,906
The Charity Service 1,578 - 1,578
Young Manchester 16,780 - 16,780
79,873 (40,541) 39,332
TOTAL FUNDS 120,437 (10,214) 110,223

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS
Incoming
resources
£
57,890
114,216
172,106
Resources
Movement
expended
in funds
£
£
(27,563)
30,327
(154,757)
(40,541)
(182,320)
(10,214)
Resources
Movement
expended
in funds
£
£
(27,563)
30,327
(154,757)
(40,541)
(182,320)
(10,214)
(10,214)

continued...

Page 13

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

7. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Restricted
Allen Lane Foundation
GMP Aris funding
J T Blair's Charity
National Lottery
Our Manchester VCS Grants Programme
The Charity Service
Young Manchester
The Access Foundation for digital
inclusion training
The Access Foundation for digital
equipment
Charles Hayward Foundation
National Lottery - Reaching Communities
National Lottery - Awards for All
Nationwide Community Grants
TOTAL FUNDS
At 1.4.22
£
40,564
40,541
1,003
1,000
1,000
6,065
11,906
1,578
16,780
-
-
-
-
-
-
79,873
120,437
Net
movement
in funds
£
31,967
(40,541)
(1,003)
(1,000)
(1,000)
(6,065)
(4,382)
(1,578)
(16,780)
20,964
930
7,000
22,809
18,552
10,295
8,201
40,168
At
31.3.24
£
72,531
-
-
-
-
-
7,524
-
-
20,964
930
7,000
22,809
18,552
10,295
88,074
160,605

continued...

Page 14

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

7. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 116,002 (84,035) 31,967
Restricted funds
Restricted 114,216 (154,757) (40,541)
Allen Lane Foundation - (1,003) (1,003)
GMP Aris funding - (1,000) (1,000)
J T Blair's Charity - (1,000) (1,000)
National Lottery - (6,065) (6,065)
Our Manchester VCS Grants Programme 40,001 (44,383) (4,382)
The Charity Service 1,985 (3,563) (1,578)
Young Manchester - (16,780) (16,780)
The Access Foundation for digital
inclusion training 20,964 - 20,964
The Access Foundation for digital
equipment 2,552 (1,622) 930
Alpkit Foundation 200 (200) -
Asda 500 (500) -
Charles Hayward Foundation 7,000 - 7,000
EQUANS 475 (475) -
Jigsaw Homes 1,120 (1,120) -
MCC 5,919 (5,919) -
National Lottery - Reaching Communities 41,187 (18,378) 22,809
National Lottery - Awards for All 20,000 (1,448) 18,552
Nationwide Community Grants 14,480 (4,185) 10,295
The Skelton Charity 1,042 (1,042) -
We Love MCR 2,826 (2,826) -
274,467 (266,266) 8,201
TOTAL FUNDS 390,469 (350,301) 40,168

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

continued...

Page 15

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

9. RESTRICTED FUNDS

At the balance sheet date there were a number of restricted funds with amounts still available to cover expenditure. Details of the funds and their purpose are below -

Our Manchester VCS Grants Programme (OMVCS) The Access Foundation for digital inclusion training The Access Foundation for digital equipment Charles Hayward Foundation National Lottery - Reaching Communities National Lottery - Awards for All Nationwide Community Grants

Salaries and sundry activities Delivery of community training Provision of equipment for community training Partial funding of a Handy Helper Handy Helper and meals delivery service Handy Helper and meals delivery service Partial funding of a Handy Helper

Page 16

NEPHRA GOOD NEIGHBOURS CHARITABLE INCORPORATED ORGANISATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

INCOME AND ENDOWMENTS
Donations and legacies
Grants
Fundraising activities
Day to day classes and activities
One-off activities and outings
Rental income
Total incoming resources
EXPENDITURE
Other
Wages
Premises utilities
Fundraising expenses
Class and activities expenses
One-off outings and activities expenses
Travel expenses
Postage and stationery
Repairs and maintenance
Accountancy
Computer and digital consumables
Insurance
Bank charges
Computer equipment depreciation
Total resources expended
Net income/(expenditure)
2024
£
160,450
9,803
18,121
27,396
2,593
218,363
218,363
68,540
14,760
1,846
40,352
28,287
100
1,260
866
576
10,471
-
-
923
167,981
167,981
50,382
2023
£
129,015
12,662
13,946
16,088
395
172,106
172,106
70,647
9,394
5,347
52,569
22,871
778
1,635
2,017
250
13,502
1,374
87
1,849
182,320
182,320
(10,214)

This page does not form part of the statutory financial statements

Page 17