Company restratIOn nnber.. 09915666 Chatity te¥istration number: 1166834 The Oasis Centre Community Project-East Manchester (A company limited by gwonttt) An] Report and Financial Staiemenis for the Year Ended 31 Dec¢mber 2023 M¢KelleDS Ltd Charter¢d Accounianis I l R5vffview The Embankment BusiTJe5s Park Vale Road Heaton Mersey Stockport SK4 3GN
The Oasis Centre Community Proje¢t-East Manchester Contents R¢fcrenc¢ and Athninistrative Dctsils Tntste¢$' Report 2to5 Independent Examine15 Report Ststement of Fintittcial Activities 7t08 Balance Sheet Statement of C&sh Flows io Notes to the Financial Ststernents I to25
The Oasis Centre Communlty Proje¢t-East Manchester R¢feren¢e and Administrallve Details Trusttes A M¢tralf¢ DP Watkins J Stevenson S Cook SE Cook DHE Waters TA Bassfonl SeeretAry A M¢t¢alf¢ Senlor Minagement I tEAdership V ArntrOng, Founder Team A Crowe, CEO P Redamo. Centre Director Chorlty Reglstr#don Number 1166834 Company Registration Nunther 09915666 The charity 15 incorrrf)ratcd in England and Walts. The Oasis Centr¢ 929 Hyde Road Gorton IancIter MI8 7FB Registered oifice Jndependent Exg4rniller PAUI Roper McKellen5 Ltd Chartered Accountants I l Riverview The EmbaDknwDt Business Pk Vale Road Healon Mersey Stockport SK4 3GN Sollcitors.. Linder Myers Sale Point 126-150 Washwoy Road Sale Manch¢steT M33 6AG B8nker$ Royal Bank of Scotland Manchester Page I
The Oasis CeDtre Community Projeet-East Manchester Trnstees, Report The trustees, who are directors for thc purposes of company law, present th¢ annual rq)ort together with Ihc finan¢ial statements of thc charitablc company for the year endcd 31 Dcccmber 2023. Obje¢tivt$ attivities Obj¢¢ts on4aiJMS Thc Charity'5 Objects ur¢ wecifL¢*lly restri¢i¢d to th¢ following.. l. to fvrther or benefit the residents of Gorton and the suol)i]Ing aTea tsf East Man¢he$t¢r, without distinction of g¢nd¢r, sexual oriw)tstio ra¢e or of political religiou5 or other opinioy)s. by tlJ¢ Pro1510n of facilities, in the Intcr¢st of social w¢lfare andlor hcalth with the object of improving the conditions of life of the said residents and ttsmmuni¢ating Chrisiijn hope. faith and unconditional love. 2. 10 tablish aTMI operate centre5 foi activities proMod by the Charity in furth¢ran¢e of the Objeet I,. arhd 3. to suppon other organisations in any location who providt or who are con51deting whether to provide. facilities in the intere$t of social welfare andlor h¢alth with the object of improving the conditions of life of the r¢sidents in the area they op¢rai¢ itl and communicatittg Chrislian hope. faith and unconditional ltsve. Our milOn is to provide thc uncondilional love. C&T¢ and support required 10 ¢nabl¢ people in our conullunity to overcome th¢ effects of deprivatioD around them and to live pcaceful. produ¢t£v¢, and fulfilling liY¢s. Oasis is &11 oboul loNing people well, ¢speciilly thos¢ who have been forgotten. rejected. or J)egl¢¢ted. 08sis helps people tackl¢ crisis issues, become mottvated and aspirational, discoyer cornmutjity and a sense of belonging, aT grow the skills they need for A better life. We njn an open-access community centre on Monday- Friday every week. We provide emergency food packs, fre¢ meal$, advi¢e, activities, education. VolnteerIng, mentorin& and work elub through five pro8ranllnes of stru¢iur¢d support. Oble¢tives, sfrol¢8ies 4nd oclivliles Key 5tatistlC5. strategies. ahd activities for 12-months ending on 31$t December 2023 run by 8 fil-tIme piid stsff. 10 paid part-time staff and 62 voluntecrs. Th¢ 0&8is C¢nLf¢ 15 4¢ th¢ h¢art of Gorlo Manehester. with a population of 36,000. in the wotst Iolo or d¢privation nationally. The petsple coming into ihe Oasis Cethtte are oft¢t) isolated, struggling with mentsl health Lyisis and severe poycty. Thi5 15 compoullded by other difficulties such as domesiic abus¢, disability. illlless. self-harni, 8treel-ba5ed violence. and irnu]igration and asylum issues. Our doors are open to ev¢ryone, ad our cotnmunity hub has b¢com¢ a lif¢lin¢ to hundreds of people each ]nonth. It is a delight to Share that since moving to our putpose-built centre12020}, our growrfh is siz¢ablel We have had an amazing 1270/0 increase in the number of people we 5UPPOrt froln 34 nations, which in n]rn saw a 460/0 increas¢ in s¢aff10 help sustain and d¢v¢lop our vital work. We have seen a 42Q/o increase irt Crisis supp)rt issues beitig addresse(L We are now seEvkng 700+ free breakfasts and hot nulriiious lunches per week and have seen an 81 /0 increase in number of p¢opl¢ accessing our tducatiott programme. We have a]$0 seen a staggering 6140/0 ittcrea5e in the number of people enrolled onto our Next Slep volunteer and mentoring programme and a 46•/ty incrcasc in peoplc finding ¢nlOy[en¢ of which for many, il is their first job in over a decade. PY4ge 2
The Oasis Centre Community Project-East Manchester Tru8tee$' Report We continue to see 6 new people a day using our cerltre for support and at Ic3st I ptrson a week is flndittg ¢mploymtnl through our Work Club and Ncxt Step progranllnes. Through the 'Cost of Living. Crisis our free ¢8fé and budget chan.ty shop are liternlly a life line to OUT comM]ty and beyond. It is incredible to he Countless rep)rts of ptople ielling us they are ke¢ping tb¢ir head above wat¢r b¢cause of our wraparound care and support. In November 2023 we won the Ccntrc for Social JstiCe Award which honours the very best grassroots charities from local ¢ommuniii¢s IhToughout ihe UK. The 8ward fwus¢5 on or8ani5ations that have devel(>p¢d effrftive and innovative ways of addrcsbin¥ ¢ntt¢nchryl ¥oLial issues, wotking with Son ofthe hardest to reach people the UK. We have Also had the pleasure of talking about our work in We$tmin51er dnd our desire 10 See lasting change in the most deprived neighb¢As in the UK. We have achieved our aims 8nd objects through our 6 prOgramn8 of support. RE-BLULD.. Tnoving people's lives frotn chaos to 5tability= helping P¢Dple become safe and hcalthy- We have achieved this by providÉn8 emergency provision, and a cri5j5 SUPPOrt seN¢e. RE-ENGAGE.. moying people from isolation to inclu5ion.' helpin8 people become involved and enjoy. W¢ have a¢hieved this by providin8 Stimulotins ajjd ¢n&aging group activitie5 tackling lonelincs5 and isolalion tlwough wcllb¢ing WQTkshvp5, rfdft. a 8a]D¢¥ arca inrluding pool. tsbl¢ lenDis and activity table5. We have a]50 partnercd with the Halle supporting our Oasis choir. RE-SKtLL". rnoving people frorn hopele5snes5 to bein8 skilled and aspira¢ion#l: helpin8 p¢opl¢ learn and a¢hi¢ve. W¢ have achieved this by providing a basic educatson progrdDllne in Maths, Englisb, ESOL, Unity English, History. Geography, Tou¢WpelR¢athSpell, Scsence, sewing. project work and art. Offered educatlODal day tsips lo Liverpool, Victona Balhs, Halle St Peier's, and Ordsall Hall. Wc also held 2 ethication awdrd c¢rem(>nies celcbrating all aspect8 of our learning programmes. NEXT STEP.. moving people from inexperience to volunteering.. helpin8 peopl¢ find value and worth. We have achieved this by creating a sate. productive and crealive working environment to ¢nsure clients havc every opportunity to learn ncw skills, build confidencc and sclf-reliancc through rctail and ¢aiering. W¢ hav¢ also offered a personalised and ¢li¢nt l¢d basic skills Progrdmme to encourage. equip and cn8ure that ea¢h person has ximtun Choice. participation and is empowered to make positive steps wwaTd. RE-START.. ]noving people froln a place of workle5sn¢55 to b¢iDg crnplvytd.. hclpiog pcoplc flnd work and contribule. We haye achieved this by providing free access to laptops and the Intnet, 1-2-1 Basic IT training, C.V. suppor¢ interview prep, 8 Work Club offering 1-2-1 care and our new 'ltt work. mentoring s¢h¢m¢ helping people stsy in ¢mploym¢Dt. RESOURCE.. to i8niL¢, impart, ¢quip aryi support Churches and or8anisations helping them offer their local comrnwjitics long-i¢mi ond holistic support. We have a¢hi¢vcd this by providing free 1-2-1 and group support / entoring, lours around The 08 Centre. site visits. zoom tntetings, sharing Resource tool kit including vtsion, rni55ion, eihos. PTinciple5 and meth(K15. set up I fundraising / susiainability 180(Ml practsee workshops. falks within ChurLhes, or¥anisations, and small groups, sharing do¢umeAis in¢ludins poli¢ies, governance, nding bids, material, reports and prayer. Pa8¢ 3
The Oasis Centre Community Project-East Manchester Trustees, Report Below shows statistics r¢latin8 to January- Decembcr 2023.. . (Yvet 2,5(Ml individual vu]nCTable a]]d disadvantaged people supported . Footfall of 18,354 . 1,787 new wp2e rAm¢ in for support . 36.400 frtt rnea15 serv¢d to people iti need . Over 33,000 items sold in our Iow-COSt charity shop . 6(P/• womaL 4/th men and 55/) BAME community . 5.422 crisis issues were addttssed 150 people per week enjoyed our wellbeing a¢tivilies . 337 p¢opl¢ accessed our adult education prOgre . 50 people enroll¢d onto our Next Slep prtsgramm¢ . 296 people atcessed our work Club and IT support • 60 p¢opl¢ fou1 ¢mploym¢nt throu8b our work club and Next Step progra[neS . 413 Separate vi5iiS from outside health and support Ag¢n¢i¢s . 34 different nations repKqented • In March over 100 people enjoyed our annual Easter party . Jn May ov¢r 120 ¢njoyed our Kings Coronation party . In June over I¢M> enjoya uur Refugee Awhren¢ss event • In July we held our SUTr1¢r Awards where over 100 ¢eth"ficot¢s wer¢ given out . In October over 100 people enjoyed our History of Gorton day • In December ov¢r 150 p¢opl¢ ¢njoyed our aDnual Chri5trna5 Party wth a hot rneal and gi115 . 14 ¢ommuniti&% a¢ross England were Supported with the Oasis model PHblicAeffit The truse5 confiT]n that ih¢y have ¢ompli¢d wilh th¢ r¢ouir¢ments of section 17 of tlie Charities Act 20111 have due rewd to the public benefil guidance published by the Cljarily Co]nmission for England and Wales. Page 4
The Centre Community ProJ&t-E48t Man¢he8ter Trustees, Report Strneturl g0vorn¢t mn8g¢iwDt Th¢ 9)mpY was inwrporEted 8nd 2$ 8overne4J by the Nlejwanth and Artidej of As50¢ialion. Origittally atyd on 14th D&ember 2015, the Articlts of As¥wiation superc¢aed by new articles which adoptrd on 20th S¢pieth 2021. The )Mwsttes (vth(> also trt dirvxtors of Th¢ OASIS Ceth COMMlty Pmi&.FAst MaD¢hester for the Purp¢5 of COMpY law) are T¢8ponsibJe for prep8ring the tnth, rewrt 8nd the fin8ncial stat¢mthts in aLrordanrt with applicable I&w aDd Unibj Kingdorn AC1118 Standants (Unit&l KiD8dom 0llY A• A¢nting PTrdic<), inChi8 FRS 102'Thr Filwciai Rz• Stondard4>pli(able in the UK and Ropubli¢ of tr¢land" CA)mFony law r¢quireB the trwtea to prtptr¢ filncl47 for eath fll]81 ye. Undtr cimnpw law the trustees ts)t gpprove the financlal st&¢mMts they a SIsfi they Biye &tnJe )d fair VÈ of the stak of affairs of th• charitable and of the tnoty1n8 reaurn and applieation of resryty(4 includin8 its ill9 and expenditure. of th¢ cbaTitsbl¢ hr iryartn8 th¢ fitt811 stht suitabl¢accLwnting policies apply tTrm CA)ns•; obwve the m¢tho&s and priwiplè& inth? Chvities so1. ' judgements and estim&t¢s th&tare reasonable and ' stat¢ whethw applicable wy)unting 5tsndard& GompiisittB FRS 102 have iw fj)Ilrf subj¥ct to Atty matsTiai d¢wtuM di8closed #nd expl41n in the financi41 stakn. and prq>are tho thawie] statemats th the 80in8 iwi8 uThItS8 It is In•pprqYl to th¢ ¢h8ritsble compw will Continue in busirtJ& Th¢ trne¢s at¢ rwible for kwin8 propw accountim8 TgC4)rdsthHt can dixiose with r¢asonable aLKyra¢y at any the finati¢ial I51t10ft of the eharitable ¢ompany Ind ble them to ensurn thtttthe fittawial ststttnus C4)mply with the Cthipanie8 A¢t 2006. They Are also r&gw)nsible for $8feBwdiTrg the assets of tho c4withbl¢ ¢ompBny and hthce fortskin8 reason4ble Bt¢ps for th¢ prevention attd delon of and other irr¢8ularitie5. The tystees af¢ r&pon5ible for th? rnaintffl and integrfftty of the ¢c¢wat¢ atrj fmHnci*l infonnation included on the ch&ritable compny'1 MYkn5it¢. L¢Bi51ation ROVérnI the prep&Tation 8nd dis8enkntion of nm¢taE ststemeTts may difftr tkom legiat1 in otherjyrisdActi¢m% The was apwoved by th¢ trustCe6 of th¢ on 12 Semth 2024 SId on its Edmlf by: AMetc4]h
The Oasfis Centre Community ProJect-East Manchester Independent Examlner's Report lo the trustees of The Oasls Cenlre Community Project-East Manchester ('the Company,) I teport to the clwity trustees on examination of the accounts of the Company for the year ended 31 DecemFr 2023. R¢spon$lblll¢h¢s and b•sts of repgr¢ As the Charity's tyusrees of the Company land also its directors for the purposes of company lawl you are responsible foi th¢ pieparaiion of th¢ acLount$ tn accordanLe with the requirements of th¢ Cotnpanies A¢t 2006 I'ihe 2006 Acl'}. Having $ati$fi¢d mys¢lf that the aceount5 of the Company are not rcquired to be audited wJd¢r Part 16 of ihe 2006 Act and are ¢ligibl¢ for ind¢pendent eXan)inatiO I report in respect of tny exa]nin#titsn of yout ¢harity's aw¢)unis as ¢orri¢d out und¢r s¢¢tion l45 of tbe Charitie5 Act 2011 ('the 2011 Ad.). In canying out my ex8miniOn I have followed the Dire¢tion$ given by the Charity CoDllDission under scction 145151{b) of the 2011 Acl. Independent exanDer,$ 5tAttmeDt Since the COmpaY'S gtoss in¢ome ¢x¢e¢ded £250,IN)O yow examiner must be a rnember of a body listed ID s¢¢tion 145 of the 2011 Act. l ¢onfinn that I am qualified to utjdertake the examinatiun because l am & member of The In8titutr of Chartercd Accouotsttts in Ettg12Dd Wales, which is one of thc listed bodic8. I have eomplcted my examination. I confinn ttxai no mattets have Come to my an¢ntion in connection with the ¢xamillstion giving me cause to believe.. aceountin8 records were not kept sn respect of The Oa51$ Centre Comlnullity Proje¢t-E2St Nlanchester as quired by s¢cti¢)n 386 of the 2006 Act,. or 2. the accounts do not a¢¢ord with those re¢oTd$: or 3. th¢ accounts do llot comply with the accounting requiTements of section 396 of th¢ 2(K16 Act other than any r¢quir¢meni thai th¢ accounts give a ,tn and fair Vie which 15 Ilot a tna¢t¢i considered as part of an Independtnl cxamination- or 4. tbe a¢counfS bave ttot been wepared in a¢coTdgn¢e with the methods and principles of the Statemellt of liecolnmended Pracrice for uccounting and teporting by ¢hariiies Idppli¢abl¢ lo ¢haritie5 preparing their accounts in accordaDce with th¢ Fiuancial Reporting Siandard applJcabl¢ in the UK and Republi¢ of Ireland IFRS 102)]. I have no cojjcerns aj havc COTne across no other matters in ¢owie¢tion with Ihe examination to which att¢ntion should be drawn in fbis report order to enable a proper Undeanding of the A¢tounts to bc reached. Paul Rop¢r McKellen5 Ltd Chartered Ac¢ounianls I l Rivcrview The Embankment Business Park Vale Road, Heaton M¢rsey Stockport SK4 3GN Date- ............................ Page 6
The Oasis Centre Community Proje¢t-East Manchester Statement of Flnancial Activities for the Year Ended 31 December 2023 (Ineludlng Income and Expenditure Account and Statement of Tot Recognised Gains and IAbsses) Total 2023 Unrestricted Restritted Note Jn¢ome gnd Endowments fvom: Donations and Icgacics aritable attivities Other trading a¢iivities Investtn¢nt income 254,311 26,144 7.178 2,775 367.686 621.997 26.144 7,178 2.775 Total In¢ome 290.408 367.686 658,094 Expenditurt on: Rai$ing fi]nds Cbaritable activiiies Other expenditUT¢ (56.054) (21,41D 1143,3891 (56,054} {289.0991 204.909 1267.682) 161,520) Total ExpendittLr¢ (220,860 329,202 1550,062) Net income Transfcrs bctwccn funds 69,548 16.859 38.484 116,859 108,032 Net rnovenient in funds 86,407 21.625 108,032 Re¢on¢lllatlon of fyndi Total filnds brouyjit forward 1.330.403 136,143 1,466,546 Toial fimds carried forward 22 1416.810 157,768 1,574 578 The noies on pages I I to 25 fonn an int¢8ral part of ihest financial staternents. Page 7
The Oasis C¢ntr¢ Community Project-East Manchester Statement of Flnanclal AetiTrilles for the Year Ended 31 December 2023 (Including Income and Expenditure Account 2nd Statement of Total Recognised Gains nil Losses) UTrre5tri¢ted fuhds Re5trlded funds Totgl 2022 Note Intome *nd Endowrnent6 frorn: Donalion5 and 1¢8acies Charitable activities Other trading a¢tiviti¢$ Inv¢stsntht in¢ome 114.604 17,000 5.000 194,322 308,926 17.000 5,000 Tota] inwm¢ 136,715 194,322 331.037 Expendlture R"Sing fimds Charitabl¢ a¢iiviti¢ Other expendittjre 142,647) 189.968) (147,022) {2,897) (152.2251 14,8021 (45,544) (242,193) (161.824) Total exp¢Trditure (279.637) (169,924) (449,561) Net (expet)dINre)liQM¢ Trdnsfers between funds {142,922} (5.471) 24,398 5,471 (118.524) Net llKiveTnent its fijnds (148,393) 29,869 (118.524) Reconciliation of fud5 Total funth brought forward 1,478,796 106,274 1,585,070 Total fvnth ¢TI¢d forward 22 1,330.403 136,143 1,466,546 All of the cknity'5 activities derive from ¢on¢inuing op¢rations during the above two peThod5. The notes on pages I I to 25 form aTb inte8Tal part of th¢8¢ finax¢ial 8¢ements. Page 8
The 04s18 Ctstre Community ProJeet-East MaD¢hester IRegl8tr•¢ioD number: 09915666) BalAne¢ Sheet as at 31 Ikcember 2023 2022 Flxed Taty8ibl¢ •ssets Is .113,774 100 I,1361 100 1.113.874 1,136 161 Cwrrébt 1Sts 17 18 C•sh rt bgttk WHI in hond 27J18 16591 343 450.020 66 477338 359,957 Crtdltor¥: ATAonts flUtsi due wffithlB yur Net 18stts 19 I634 460.704 330 385 N¢ta$8eth 1574 Fillds of tbt th•TJty: Rdiricte 137.768 13A143 Uttr•xtrktsd iBC•tt Unrrstrict•J 141 810 Tol] fuD 2123 l J74.578 46 For ¢he fala1 yr endin8 31 Dtttmtt 2023 the charity ttitld tL> eX10n from wd1tdtr stLti 477 of the CompaTrie& A12006 la¢ST4 to ¥iNII Lwp4ni Dir1 re8ponslbiliti¢5: The m¢mb¢rs httvc not required the ch8rity to obt&in audii of Its for th¢ year in qur5tion in 8Cg)rdaJKe with section 476.. and Th¢ dlrcttm thuwJ¢dBe thdr r¢5pon51biliues foro)rnplyin8 with r¢qiuretne of the A¥# with rwt to aceountiD8 cOrdsand th¢ preparntion of ¢wunt& The fiw¢illJ statt4nJts ort P88es 7 25 w¢te Qpprov by the . irtd tbOrIsj for É¥ue on J2 nter 2024 si8rKd on their b¢h&lf by.. A Metcalfe Trustee DP WathitJ$ Thp notes on pagaq I I to 25 fomi i]rte8r¥J part0fth finÈrKia] stltsmts. Pa8e9
The Oasls Centre Community Project-Ea5t Manchester Statement of Cash Flows for the Year EDd¢d 31 December 2023 2023 21122 Note Cash fl•w$ from •per*tlng actfvltles Net ¢2sh in¢om¢l(expenditure) 108.032 {118,524) Adjustmeuts cash flows from tt0rt4a8h ittn Depreciation Inveslment iTJ¢om¢ 31208 {2.775) 29.819 136.465 (88.816) Working capital #djustments (Incrcaseydecrea5c in debtors (D¢cr¢as¢yin¢r¢ase in creditors 17 19 {10,727) 12.9381 5,541 4,918 Nd cash flows from Operaug activiti 112,800 78,357) C#$h flows from Inves¢iThg Attfvities Inter¢st receivable at)d similar incom¢ Purchase of tangible fLxed assets 2,775 8,921 15 8.873 Net ¢ash flows from inv¢stin8 adivitie$ (6,146) {8,762) Nct Increase1{d¢cdSc} in cash and casb cquivalents 106,654 187.119} Ca8h and cash equivalcnts at l January Cash and c&%h equivalents at 31 Decembcr 343,366 430.485 450 020 343 366 All of the ¢a$h flows are derived from continuing opeTation5 durirjg the above two period$. The notes un pages 1110 25 forn) an integr81 part of th¢5e rJ8la1 staternts. Pag¢ 10
The Oasis Centre Community Project-East Manchester Noles to the Financial Statements for the Yr Ended 31 December 2023 I Ch4rity $tAty$ The charity 15 limited by guarantee, InroTP)ratcd in England and Wales, and consequently does not hav¢ shar¢ capiial. Each tsf the ffiist¢es is liable to Contribute an 8rnot not excecding £10 towards ihe assets of th¢ ¢harity in tbe event of liquidtition. The address of ils r¢gist¢red is.. The 03515 Centre 929 Hyde Road GortQD Manchester M187FB These financial stAtemetkts were authorised for issue by the t[Stee5 on 12 SepteDJber 2024. 2 Accounting policies Summary of ilgnlfl¢4Dt c¢ouDtlng pollcle$ key gceountln8 estlmtes The pnncipal accounting policies applied in the preparation of these f2nan¢ial stat¢m¢nts are set out below. Thes¢ poli¢ies have beet) Lonsistently applied io a51 the year¥ presen unltS5 Otherwry5¢ $tst¢d. ststeMtnt •f compl1ce The fm&n¢ial siatements have b¢¢n prepared in accordance wtb Accounting and ROrting by CILaritie$.' Staternent of Rero]nmended Pra¢ti¢e applicable to charities preparing their ac¢ounlS in ac¢ordance witb the Financial Reponing Standard applicable in the UK and Republic of Ireland {FRS 102) (effe¢tive l January 20191- (Charities SORP IFRS 102)), the Finaneial Reportin8 Standard applicable in thc UK and Republi¢ of Ireland IFRS 102). They also mplY wilh th¢ Compani¢s Act 2006 and Charities Act 2011. BASIS of prepaTatioD The Oasis Certtre Commllt)ity ProjeLt-Easl Manchcster mecls tbe defmition of & public benefit entity under FRS 102. Assets and liabilitles are initially rcognised at htst0ri¢21 ¢ost or transaction valuc unless othcrwise stat¢d in the relevant accounting policy noies. Goillg Concern The trte¢S consid¢r that th¢T¢ are no Tnaterial uncertainlics aboui the charity'5 ability to contirtue as a going coijcern nor atty Signifint areas of un¢ertait)ty that affect the carryryng value of &%sets held by the ¢hariry. Exemptlon from preparing a cash floTrY 5tatsment The charily opi¢d ILTr Jdopt Bulletin I publi8hed on 2 February 2016 and have therefor¢ not included a cash flow 51al¢ment in th¢s¢ fjnancial statement IDCOlI]e And endoJYmellts All income is r¢¢ognis¢d on¢¢ th¢ charity has entltlernent to the inconle. it is probable that the income will be rc]Ved alld ihe atnount ol'tkn ill¢ome weivable can be measured reliably. Pag¢ 11
The Oasis Cenlre Community Project-East Manchester Notes to the Flnancial Statements for the Year Ended 31 December 2023 DoNaiion$ 1¢84¢ies Donalions are re¢ognised when the ¢harity bas be¢n notifJ¢d in MTiting of knth the an]ount and settlement date. In the event tha¢ a donation is subjeci to ¢onditiOn$ th&t require a level of perforn)8JKe by the Charity before the Charity is etsiitled to the funds, the income is deferred and noi re¢ognised uniil ¢ither those conditions ar¢ fully tn¢l, or thc fuifilment of those conditions is wholly within th¢ ¢ontrol of the charity ajjd it is probablc that these conditions will be fulfilled in the rortin8 period. Gr•nts pe¢eivg&1¢ Grant5 are reco8ni5cd when the charity h&% an cntitlemcnt to the fvnds and any conditions linked to the grants havc been met. Where perfonnance condilions are attached io the grAni and ar¢ y¢1 w be mel th¢ income i$ rxo8nised a5 a liability and included on the balance 5hect as defeTted inc0C to be released. Gifv kind Gifts in kind are rc4>gnised ill different yS dependent on how tILey used by the charity: {i) ThosE donated for resale prOthe income when they are sold. They are valued at the amowit a¢allY realised. {]]) Those donated for onward transmission to benvficiaries are included in the Statejnent of Financial Activitie5 as ineoming resources and resources expended when Ib¢y are dis¢ributsd. They are valued at the amount the charity would knave had to pay to acquire theln. {iii> Those donateil for use by the charity itself are included when rcceiYabl¢. Thry aTe valu¢d at th¢ amount the d)oriry would havc had to p&y to acquire them. Invesimefvi in¢offie Divid¢nds are r¢cognised once the dividend has been declared srtd noiifi¢aiion has been Tcceived of the divtdcnd ExpeNditurt All expenditure is recognised once there 15 8 legal or constructive obligation 10 that expenditur¢, it is probable settlement is requtred aJMI the amowit can be measured reliably. All costs are allaTed to the applicable expenditur¢ h¢ading thai a8gregat¢ similar ¢osts to that category. Wiere sts ¢Annoi be directly attributed to particular heath.ngs they hav¢ been allo¢ated on a basis consistenl with the se of resources, with central staff costs allocited on the basis of time spent, and depreciation ¢har8es allocated on the portion of the a55Ct'$ use. Other 5UPPOrt costs arc allocatcd bascd on thc spread of sthff costs. Jioisingfunds These are ¢osrs incurred in attTa¢iing v(pluntsry in¢om¢. the management of inYe5tmcnts aThJ those IncUed it) trading activities Ihai raise funds. Ch4rilAbl¥ aclivirtes Chariiabl¢ ¢xpendinue comprises (hose eosts inCued by the charity in the delivery of its activities and s¢ryi¢e5 fot its benefieiaties. It in¢lud¢s botb costs Ihat C8n b¢ allo¢aled directly to such actiYilie5 and those costs of an indirect nature n¢c¢$53ry tQ 5UPP(Frt th¢Tll. Governance ¢osti These irt¢lude ih¢ ¢o$ts attriburable io th¢ ¢1)2riry's cornpliance with COTLStitutional and staiuttsry iequirem¢nt$, includj'ng audil, Straiegir mana8¢m¢ni and trusie¢$ me¢tings and reimbursed experkses. Page 12
The Oasis Centre Communlty Project-East Manchester Notes to the Financial Statements for the Yegr Ended 31 De¢¢mber 2023 Government grants are rccvgnised based on ih¢ cn1aI mod¢l and are n]easuTed at thc fair value of Ihe as$el received or r¢ceivable. Grants are classified as relating etther to revenue or to a56ets. Grants relating to r¢v¢nue ar¢ Te¢ognis¢d in income over the period in which the rel?ted costs are recogniscd. Grants relating to ossets are Tetogni$¢d oveT the exptctcd llscful Itfe of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income. Twxatio The ¢haTity is considered to pass the tests 5Ct out in Paragraph I Schedule 6 of th¢ Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation ts% puryoses. Accordingly, the ¢harity ig p)tentially exempt from tsxaiion in respe£t of ineome or capitsl 8ain5 ieceived within ¢at¢gori¢s covcred by Chaptcr 3 Part I l of ihe Corporaliort Tax A¢t 2010 or S¢¢tion 256 of the Taxation of Chargeable Gains Act 1992. to the extenl that such incOll orgaitLS are applied ex¢lusively to ¢haritsble PUTposes. Tanglble fixtd fissels Individual fixed assets tosting £100.00 or more aTe initially r¢¢ord¢41 at cost, less any subsequent accumulated depreciation 4nd 8ubs¢quent accumulatsd Rmpaimient losses. Deprtclatlon and *mort]tIOn Depreciation bs provided oft tangible fixed asscts so as to write off the co$¢ or valuation, less any ¢stimated residual Vdlue, over their expected useful economic life as follows.. A$$et class Land and buildin85 Computer equipment Fixnufs ard filting$ Plant and eqllipmcnt D¢pre¢iatioD method Y4nd rxte 20/0 Straight line 330/0 Strdight line IOQ/o straigbt line 20Y• straight line Fixed asset iDYe5tmellts Fixed asset tnvesth)ents, other than programrne related inve5tmettts, are ittcluded ai markei value at the balance sheet dale. Realised gains and loss¢s on investments are calculatcd as the differ¢n¢e benveen $e8 proceed5 and thcir market value al the siarr of the year. or ih¢ir subsequent COsL and charged 01 ¢redii¢d to the St¥tement of Fhnancia] Activitics in the period ofdisptssal. Unrcalised 8aAns and losses represeThl thc movement in market vallles during the year aDd are credited or ¢harged to thc Statement of Financial Activities based ihe markd value at the year end. Tradt debtors Trade debtors aTnounts due trojn customers for mcrehandise sold or services perfonll in the ordinary course of IM]siness. Trade debtors ar¢ r¢¢ognised initially at the transaction price. They are subs¢qu¢ntly measured at aiMorti$ed cosl using th¢ effe¢iive int¢re$t m¢rhod. less prowsion for iTnpaiTment. A provision for th¢ impainnent of trade deblois LS ¢slablishrd when there is objeelive ¢vidc])ce that the charity will pot be abl¢ lo ¢ollect all amounts due according to the ongiJ]al Itms of thc rtccivables. Page 13
The Oasis Centre Community Project-E4st Manchester Notes to the Financial Statements for the Year Ended 31 December 2023 Cash and cash e41ValeDfs C&sh and cash equivalents comprise cash on hand and call drposils, and otbeT $hort-temi highly liquid investments that ar¢ readily ¢onv¢rtible to a known amounl of cash are subjed to an insignifi¢8nt risk of change in value. Fund structure Unrestricied income fimds ar¢ 8¢neral funds that are available for 8¢ at the tNstee5 discretion in furtherattee of the objectives of Ihe charity. Restricted ineome fil18 are those donated for use in & partTrulat atea or for 4)ecifi¢ pu¢$, the u$e of which 1$ r¢stri¢t¢d to tha¢ are¥ or purpos¢. Pthsions other post retlrement obllgatlons The Charity oper2t¢s a d¢fin¢d contribution pension schcme which is i pension plan under which fixed ontributions are paid into a pension fi]nd and the charity ha5 no legal or constrnctive obligation to pay further Contribulions even if Ihe fund does noi hold suffJcieDt assets to pay all employees the b¢n¢fit$ relatiDg to employee seryi¢e in the ¢urr¢nl and prior perio(ts. Contributions to defined contribution plan5 are recols£d in the Stat¢ment of Financi81 ActLVities when they #T¢ duc. If contribution payments cxcccd the contiibution due for service. Ihe ex¢¢ss is reCOlsed as a prepaym¢nl. Financial in8trnment$ Clttssifi¢4rio Financial assets and fJnat]cial liabilitie5 are recogni5ed ihe charity becomes a party io the contr&cDJal PTovisions of the instNmenL Fit)¢101 liabililies and equity instrumenls are classified according to substance of th¢ contractual arrangements entered into. An quity instrnment is any contract that evidcnc¢s a residual intertsi in the assets of the chatity after deducting all of 1¢$ liabilities. All financial assets and liabilities ar¢ initially measured at transaction price linelllding traL8aLtion ¢osts), ex¢ept for those fLnAn¢ial assels ¢la$sified as a( fair value through profit or loss, which aTe Iiiilially measur¢d ai fair vulue {which i¥ notfftally ihe tyansa¢tion pn¢e ¢x¢luding transaction costs), unless the arrangement COn51ilules a financing Iransactiotb. If an aTtan8¢ment constilules a financing transaction, the financial a55¢t or financial liability is measured at the present valt of the paym¢nt$ discounted at a market r&tc of interest for a 5irnilar dcbt instrumcnt. Financial assets and liabilities are only offset in the siatemeni of fiJyJn¢ial position wbe4 attd only when there exists a legally enforceable right to set off the recogrjised 3tnounts and the tbarity ltitetS tither lo settl¢ on ei bxsis, or to rtrdhse the asset and settle the liabilhty 5in)ultaneously. Financial assets are derecognised when and only when a) the contrdctual rights to the cash flows from th¢ r]nancial #s5et expiTe ur are setil¢d. b} Ihe charity transfers to another party 5ub5tantially all of ihe risks and ward5 of owiership of ihe financial asset, (>r ¢1 the charity, despite having retained some. but Thot all, significant risks atid rewarth of 01cr5]p. has tran5feTred control of the asset to another party. Financial liabilitics arc dcrccogniscd only when th¢ obligation specified in the ¢ontra¢t is discharged. catLcelled or¢xpires. Page 14
The Oasls Centre Communlty ProJect-EYdSt Manchester Notes to the Financial Ststements for tbe Year Ended 31 De¢ember 2023 3 Income from donatloDS and legaeies Unre$trftted funds General Restrl¢ted nds Total 21123 Totsl 2022 DOatiOnS and legacies. Dollalion5 from compallies, Irusis and similar proceed5 Donations from indiYidlla]s Gifi 3id r¢¢laimed Grants, including capital gr8nt$' Government allts Gift5 Ln kind 141,428 101,612 7.646 317,679 459,107 101.612 7,646 214,504 79,232 15.190 50,007 50,007 3,625 3,625 254,311 367,686 621,997 308,926 DuTillg ihe y¢ar, 30 thorne tableis were gifted to th¢ charity by Th¢ D¢an TrJst fur the Educations and Job Club progranllnts. These have been included in tbe accounts at £3,375. Other gifts in kind includcd toys for thc pre-christtnas toy salcs which have been included in thc accounts at £250. Volunteers ve their lin freely ill servillg the chority and th¢ wider con]nwnity. the value of which is unquantifiable. DoDalions ofclothing and bric a brac ar¢ made io th¢ thtift shop and th¢ valu¢ of these gifts is unquantifiablc. 4 Income from eharltsblt activitles Unrestrfcted lunds General Total 2023 Total 2022 Sal¢ of ¢h#tity shop it¢tti$ 26,144 26,144 17,000 5 In¢othe from other trAdlng aedvttleg UnTe5tricted funds Cexeral Tot81 Dd$ Tot*1 2022 Property rental income 7,178 7,178 5,000 5,000 7.178 7,178 Page 15
The Oasis Centre Community Project-East Manche$ter Notes to the Financial Statements for the Year Ended 31 December 2023 6 Invtstment income Uttrestrlcted fulld$ Gentr#l Total 2023 Totsl 2022 Interest r¢reivabl¢ and similar income. Illieresi receivable OD baDk deposits Other interest receivable 2.767 2,767 2.775 2,775 7 Expcnditure raising fund5 A) Costs oIgeLerAtlllg doDatlons legacles Unrestrirted Tot41 2023 Total 2022 General Note Fundraising And ¢vents Staff Costs 12,126 12,126 5.481 153 12,126 12,126 5,634 8 Expcnditur¢ ¢h4ritsblÈ a¢tiviti¢$ Uthrestrltted Total 2023 Total 2022 GeneT41 RÈstrlct*d Note Sale of Charity shop item5 Education Staff costs 37.522 37,522 27.980 2,328 208,345 21,417 230,160 251,577 21,417 267,682 289.099 238,653 In addition to the expendittTr¢ analysed above. there ar¢ al$0 gov¢man¢e ¢05ts of £2,31012022- £3.540) which relai¢ dir¢ctly to charitable activities. See note l O for further details. Page 16
The Oasis Centre Community Project-East Manehester Notes to the Financial Ststemellts for the Year Ended 31 December 2023 Other txp¢ndltsre UDre$tricted Total 2023 Total 2022 General Restricted Note Staff costs DepTeciation of tangible fjxed ass¢1$ Runt)ing Costs Legal & Profr5yion&l lllsurdnce AdministralAon costs Light, Heat & Power Water rat¢$ Repairn and maintenance Compwer sofvar¢ and maintenance costs Compuler software aknd maintenanc¢ ¢osts Cleaning Telephone Wellb¢in8 Bank charges Cotllputer softwaTe and llJainl¢n4llce e05ts Other inlcrc5t payable Gov¢maDce co$1$ 73,587 43,435 117,022 86.477 31,208 31,208 1,473 4,063 5,334 5,510 14.423 1.060 6,688 29,819 1,289 1,770 4,945 11,137 16,693 1,670 4.096 1,473 2.160 1.903 5.334 5,510 3,271 1,060 6.688 11,152 3.300 3,300 2,498 2.498 137 1.818 3.881 5.040 1,099 3,881 5,1140 1,099 953 942 78 3.540 2.310 2,310 204,909 143.389 61.520 165.364 10 A##lysffis of governance #nd support costs Cover#*ttet costs Unrcstri¢ted fuDd$ General Totgl 2023 Total 2022 Independent cxamincr fees ExatDination of the finan¢ial $tatemenLS Other fees pHid to examiners 600 1.710 600 1.710 590 2,950 2,310 2.310 3.540 Page 17
The Oasis Centre Community Project-East Manchester Notes to th¢ Fin2n¢121 Statements for the Year Ended 31 December 2023 11 Government grants During the year, the Charity received support from Th¢ Community Or8ani8ations Cost of Living Fd in order io fund their work sUPPOrting low income households and individuals facing severe challeng¢s due io th¢ increased c05t of living. The amout)l of grallts recognised in the fanCIal 5tatetllents wa5 £50.007 (2022- £-). 12 TYu$tees Yemuner*tlon and eJpeD$ Durin8 the year the chaTity made the folloll8 transactiODS trus'tees.. A Metcalfe £563 (2022: £216) of expenses were reimbursed to A Metcolfe dujing the ye4T. A Metcxlft was reimbursed for travel expenses. 13 St#ff rD5ts The aggrc8ate payroll cost$ were as follows.. 2023 2022 St4f(co$ts durlng the yev were: Wages and salaries Social se¢wity costs PcTk%iOll Costs 381,105 25,599 5,823 309,554 20,806 4,372 412,527 334,732 Th¢ monthly average number of persoll5 (including senior management I leadership tean)) employed by the hanty dunng the year w&% as follows.. 2023 2022 No Matjagcment Futtdrai$ing Oasis Cattre Staff 12 15 1612022- 12) of the above employeu participat¢d in the Defined ContrAltion Pension Scheme No employtt received cmoluments of [re than £60,000 during th¢ y¢&r. Page 18
The Oasis Centre Community Proje¢t-East Manchester Notes to the Finan¢lal Statements for the Year Ended 31 December 2023 14 Taxation The ¢harity is a UK r¢gisi¢red ¢harity, nwnb¢r 1166834. All the company's illcoTne is applied to its ¢haritabl¢ objeG15 and the Gump¥tsy is, thei¢lor¢, eA¢mpl urlder current legislation from most fortll5 of IatIon. Vaiuc Added Tax is not recoveTablc by the rompany and is th¢r¢foT¢ charged to the Statement of Financial Activities or Balance Sheet as itscurred. IS Tanglble fiKed assets Land and building$ Furniture Y4Dd equipment Computer tqllipment Other tangible fixed a$$et Total Cost At l JAnuary 2023 Additions 1.148,174 31.855 1,780 6,098 7.141 15,836 1201,963 8,921 At 31 December 1023 1,148,174 33,635 13,239 15,S36 1.210.884 Depreciation At l January 2023 Charge for the year 49,754 22,964 4,818 3.311 4.671 1,766 6,659 3.167 65.902 31.208 At 31 De¢ember 2023 72.718 8,129 6,437 9.826 97,110 Net bookwalwe Ai 31 D¢mb¢r 1023 1075,456 25,506 6.802 6.010 1,113,774 At 31 Dcccmbcr 2022 1,098,420 27,037 1,427 9,177 1,136.061 IDclud¢d wiihin the n¢t book valu¢ ¢)f land atth builditlgs above is £Nil (2022- £Nil} in respect of freehold laDd And building5 2nd £1,075,457 (2022- £1,098,420) in respect of leaseholds. Pag¢ 19
The Oasls Centre Community Project-East Manchester Notes to the Financial Statements for the Year Ended 31 December 2023 16 Fixed Ajset investmenl 2023 2022 Shares in group ujrtatnss and participatin8 interests 100 100 Slhares ith group UDdert2king5 and p%rtifip*ting interests Subsffidiary undertaklngs Total Cost At l January 2023 100 100 At 31 December 2023 100 100 Ntt book valu¢ At 31 Decernber 2023 100 100 At 31 December 2022 100 100 Details of undertakings Dctsils of the inYe51rnents in which the charity holds 2/ts or more of the nojninal value of any cla58 of Share Capital ar¢ as follows.. Country of Intoryor#tlon Proportion of votin¥ rlghts Prin¢ipg1 and sh4res held actlvity Undertaking Holdlng 1023 2022 Snb$idi#ry uThdertakJng$ The Oasis ICJOrtott) Trading Company UK Ordinary Sharcs i ooy. lo/ developrncnt of buildin8 proje¢ts SwbsidiAries The Oasis (Gorl¢)nl Trading Comparly Ltd gifts all profits to the charity. No gifts were ma(k during 2022 or 2023. Pag¢ 20
The Oasis Centre Communlty Project-East Manchester Notes to the FlnAn¢1¥41 Statements for the Year Ended 31 De¢ember 2023 17 Debtors 2023 2022 Due from group undettskings Gift Aid PT¢paynwits Other debtors 1,932 22,836 1,726 824 1,332 15.190 69 27,318 16.591 Debtors it)¢lud¢s £1,932 (2022- £I.332) receivable after more than one year. 2023 2022 Due from group undcrtakiD85 1,932 lJ32 18 Cash #nd tasb eqUIventg 2D23 2022 Cash at bank 450,020 343,366 19 Credilors: •mounts falllng wlthtsi y¢8r 2023 2022 Oiher taxation ar social 5eriirity Other creditors Pensxon scheme creditor Accnmls 6,827 3,426 206 6,175 1,683 17,783 10,105 29,572 16,634 20 Penslon and other s¢beme$ Dtfitttd tontrlbutlon penslon scben Th¢ ¢harily operdtes a defjned coThtribution pension scheme. Th¢ pension G051 ¢harge (tsr the year ttprcsents ontribulions payable by the charity ro ihe scheme and amounted to £5.82312022- £4.372). 21 Comn)Itments Capltal ¢•mmitments At 31 Dccrmber 2022. the Ch*rity had 8 commitEnetst reSpt of their new cotnmunrty centre builditsg which was completed durin8 2023. The totsl a]novnt contracted for but not provided in the fiDoncial slatenmlts was £Nil12022- £17,034). P#ge21
The Oa515 Centre Community Projett-East Manebester Notes to the Flnanelal Statements for the Year Ended 3J De¢¢mb¢r 2023 22 Flld$ BAlaDce at Balance #l I JaDllary 2023 31 Dec¢mber 21123 IDcomitig re84burte5 Resources expended Transfexi Unrestrlcted General .330.403 290.408 (220.860) 16,859 1,416,810 Totsl UDrestrleted .330.403 290.408 1220,860) 16.859 1,416,810 Restrtcttd Funds Building Fujjd Other R¢stri¢t¢d 8ifts Chcshire Dats8yst¢ms Limited Ldncaster Foundation Albert Gubay Charitabl¢ Fowid21jon Covid Fund Lloyds Covid t McGhee Trust Crisis support Work Club Cost of Living Welfare Henry s1th Charity Shop 22,729 965 (15,000} {1,8591 7.729 96S 4,109 (2.250) 29,072 5.997 50,982 82.879 127.459) {67,246) 52.595 21,630 19.234 (19,234) (5,314) 5,314 3,308 1,250 67.508 3.308 1248 64,087 5.IM)O 53,021 50.IWO 50.007 5,184 35,000 12.270 15,002) (56,442) (50.000) (46.825) (2,160) (35,000) 12,270} 3,782 3,024 Tot41 Restrleted 136,143 367,686 1329,202) (16,859 157,768 Total funds .466.546 658.094 1550,062) 1,574,578 DuLing ihe year. two pay]nents were made out of restri¢ied funds relating to ¢apital items.. a relention was paid in respecl of the recently completed building work and a snjart Teen was purchased with funds given by Thc Propety Hllb for this purpose. Accordingly trdnsfers have bccn made out of the L4uilding Fulld aDd Other Restri¢i¢d Funds to r¢flect the$¢ transactions. Page 22
The Oasfis Centre Community Projeet-East Manchester Notes to the FlnanclAI Staten)ent$ for the Year Ended 31 December 2023 B%lADce 4t 31 Deeember 2022 BlAn¢¢ at I JanM4ry 21122 ID¢onthig rtsour¢e$ Resourees expeDded Tr8n5fers Unrestricted Genero1 1,478,796 136.715 (279,637) (5,471 1,330,403 Tot1 unrestritted 1,478.796 136.715 (279,637 5,471) 1.330.403 Restrlcted Funds Building Fund 08lesby Charitable Trust Other Resryi¢ied gifts Cb¢shiTe Datasystcrns Limited Lancaster FodAtion Albert Gubay Charitable Foundation Trinity Investments eovid Fund Lloyds Covid grant Booth Centr¢ VIP Projeei 22.729 10,062 4.065 22,729 1s,(K (2S,062) 13,100) 965 23,333 22.629 35.1h)O 45.261 (29,261) (61,893) 29,072 5,997 18,886 {24,357) 12.897) 11,800) 1137) {10,000) 5,471 2,897 7.114 3.445 10,01)o 5,314 3,308 Tot1 Rtttricted l(K>,274 114147 158.507 5,471 67,385 Tot1 funds 1.585.070 250,862 1438,IM) 1,397.788 Page 23
The Oasis Centre Community ProjectsEast Manchester Notes to the Fin*nclal Statements for the Year Ended 31 December 2023 The specific purposes for which the funds are to bc applied are as follows.. Building fillld.. donations given io the building nd ar¢ re$tricted to bcing used forthe new commutiity building projecl A nuDthu of corporations. trust5 and individua15 providing funding for Covid-19 support, Such a5 emergency food, atliviiy packs i)nd tclcphonc support. Any balance rctnaining in this after Ihe efYecLi of Covid havc diminished will be used to provide emergcncy food and support throu8h the cost of living ¢risis. In 2023 the actlvltles were funded by specifie hnders The Property Hub Cheshirc Dalasyst¢ms Limited The Lancaster Foundation Smart Screen Re-skill and Crisis Sllpport Project Next Step Caterin8 Re-engage Next Step Retail Next Slep Retsil Next Step R¢tail MaT)a¥ernent costs Management costs Crisis Support Projecr Crisis Support Project Crisis Swrt Pruj¢¢l Crisis Support Projecl Work Club BarnAbus Trust The Albert Gubay Charitable Foundati¢)n Ladi¢s Fundroi8¢r ChaTitIC5 Trust H¢nry Smith Charity MLGhee Trusl November 2023 Fundrais¢r Frederick Robin50n Albert Hwit Tn]$t The Grocers Charity SirDonald and Lady Edna Wi150n Charitable Trust The Communty Orgonisations Cost of Living Fund Flatr Foulldation Cost of Living W¢llb¢ing Itt 2022 the foufrwthg 8¢tlvilies Iver¢ fwid¢d by spetific funder The Ogle5by Chariiable Tnt Ch¢shir¢ Dalasystems Limited The lan¢asi¢r Foundation Re-start R¢-Skill and Crisis Support Project Next Slep Cat¢ring Next Slep R¢tail Fundraiser Salary Covid adaptations VIP programm¢ Management costs Crisis Support Project The Albert Gubay Charilable FouTMlation Trinity Inv¢sunents Lloyds Bank Foundatiim The Booth C¢ntre McGhee Trust Novemb¢r 2022 Fundraiser Page 24
The Oasis Centre Community Project-East Manchester Notes to the Financial Statements for the Year Ended 31 D¢¢ember 2023 23 Analysis of Det ets betwten fuud$ Unrestrleted fud4 GeDtrAI TotAI fund8 at 31 December 2023 Restrlcted d$ Tangible fixed assets Fixed asset invebtmellls Currenl &ssets Curr¢ni liabilili¢s ,113.774 1,113.774 311886 (9.949) 164,452 {6,685) 477,338 {16,634) Total net as5cts 1.416.811 157,767 1,574.578 Ullrestrlc¢ed fund$ General Total funds fit 31 Detenther 2022 Restrlct¢d Tanble f]xed assets Fixed asset invesmienrs Cwrent assets Crnt liabilities 1.136.061 100 204,806 10.5()4 1,136,061 lao 155,151 19,008 359,957 Total net assets 1.330.403 136.143 1,466.546 Page 25