## **COFFEE4CRAIG**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED**
**31ST MARCH 2021**
Registered Charity Number 1167146
## COFFEE4CRAIG
INDEX
PAGE NUMBER CONTENTS
- 1-13 TRUSTEES ANNUAL REPORT
- 14 INDEPENDENT EXAMINERS REPORT
- 15 STATEMENT OF FINANCIAL ACTIVITIES
- 16 BALANCE SHEET
- 17 STATEMENT OF CASH FLOWS
- 18 - 25 NOTES TO THE ACCOUNTS
**1**
## **COFFEE4CRAIG**
## **Report of the trustees for the year ended 31st March 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is a registered charity in England and Wales (1167146) and is constituted under a trust deed dated 16 May 2016.
The Board of Trustees administer the charity and meet monthly, as well as having ad hoc meetings where appropriate, such as to discuss the plans to move premises and the impact of Covid-19.
The day to day administration of the charity is delegated to the co-founders, Hendrix Lancaster and Risha Lancaster.
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
Charity Name: Coffee4Craig Charity Number: 11671464
## **Trustees**
Lindsay Taylor - Chair of Trustees Sofia Micklewright - Board Member James White - Board Member Rachel Albinson - Board Member Jonathan Miller – Treasurer Michael Taylor - Resigned 24th July 2021
## **Key Management Personnel**
Risha Lancaster - Co-founder & General Manager Hendrix Lancaster - Co-founder & CEO Hannah Alton - Project Manager (Maternity Leave) Sam Harkness - Project Manager (covering)
## **Principal Office**
53 King Street Manchester M2 4LQ
## **Independent Examiner**
Accountex Pro 16 Cestrian Street Bolton BL3 2BD
## **Bankers**
The Co-operative Bank pic 70-72 Cross Street Manchester M2 4JG
**2**
## **COFFEE4CRAIG**
## **Report of the trustees for the year ended 31st March 2021**
The Trustees present their report and financial statements for the year ended 31st March 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102.
The financial year ended, 12 months after a global pandemic began; one which has had a significant impact on our Team, as well as our guests and are certain will have a long lasting effect on our guests for many years to come. We are incredibly grateful to our Staff, Volunteers and Supporters for their ongoing hard work & commitment to the Charity. We are incredibly proud of our Team, our resilience as a charity and as individuals. Watching the Staff Team work together, tackle daily challenges and continue to work tirelessly through the Covid-19 pandemic and beyond, has been a proud moment and we thank each member of the team for their continued passion for the guests we work with.
The Coffee4Craig Board is pleased to present its Annual Report and Financial Statements for the year ended 31 March 2021, which demonstrate the organisation’s excellent purposeful performance and effective use of resources. This has only been possible through the energy and enthusiasm of Coffee4Craig’s talented staff and volunteers and again would like to thank them on behalf of the Board and most importantly our guests for what they do.
## **OBJECTIVES AND ACTIVITIES**
The purpose of the charity is to provide sustenance and support to persons who are street homeless, experiencing homelessness, are in poverty and/or are vulnerable.
By utilising partnership working, the charity assists with referring guests to additional organisations, health agencies and other statutory services who can provide longer term care and accommodation, based on their individual needs.
Coffee4Craig currently runs an indoor, evening drop-in provision seven nights a week, now based at new premises (The Meanwhile) on Great Ducie Street, where guests can access a wide range of facilities and support as follows:
*Bathroom facilities
*Showers
*Hot/cold meals and drinks
*Medical support from North West First Aid
*Respite and TV access
*Support staff who offer one-to-one support, liaising with other services to ensure best practice and holistic support for the individuals who use the drop in service.
*Emergency clothing/provisions (pending availability)
*Emergency food parcels (by arrangement)
*Referral into CWP support (Cold Weather Provision) when applicable and as triggered by the local authority (Manchester City Council)
**3**
## **COFFEE4CRAIG**
## **Report of the trustees for the year ended 31st March 2021**
Whilst the charity predominantly focuses on the over 25 age group as highlighted above it does not discriminate should younger guests present and require assistance and/or guidance, and in such cases the charity are able to make a referral into the appropriate support agencies for this age group.
As a charity, we expect the team and service we offer to go from strength to strength, and the individuals that we work with to feel a sense of community and to feel supported with their individual needs being met. We intend to offer more structured groups for our most complex guests to gain some dedicated support
## **ACHIEVEMENTS AND PERFORMANCE**
## **New E-Commerce;**
We started our plan to become financially independent, this forms a part of our five year plan running from 1. 2020 Year 1 - Plan and complete market research
2nd half of year 1, to design merchandise
2. 2021 Year 2 - Complete design of merchandise and online shop options
2nd half of year 2, design the shop implementing the use of researched format.
3. 2022 Year 3 - Launch
2nd part of year 3, evaluate the current trends and income
4. 2023 Year 4 - Expand on the merchandise for sale
5. 2024 Year 5 - Fully evaluate the merchandise shop
We are currently ahead of plan and our shop is open, online and taking orders. This has proven to be really popular with staff, volunteers and now the general public. https://coffee4craigmcr.myshopify.com/ The use of this format is up for review in August 2021.
## **New team members;**
During the financial year ending 31st of March 2021 we have expanded our team to include a chef, executive assistant, buildings manager and part-time chef as cover.
Our chef has been instrumental in making sure our guests have access to nutrient dense hot food everyday. Our executive assistant started out as a volunteer, then applied for one of the cleaning roles advertised and we quickly realised she was more suited to supporting the charity with social media, E-commerce and our administration of day to day operational elements of the charity. The position being filled has made such a difference to the way we work and allowed us to enhance the service our guests receive.
Our buildings manager was recruited through the service and has extensive personal expertise in this sector.
## **The Meanwhile 2020-2021:**
We continued to support Manchester City Council with the cold weather services and successfully engaged with, supported and assisted over 80 unique individuals during the coldest months of the financial year 2020 - 2021. See below for a more detailed report on the cold weather service, the cost and true cost of this
**4**
## **COFFEE4CRAIG**
## **Report of the trustees for the year ended 31st March 2021**
## **2020/2021 Snapshot of Feb 2021 at The Meanwhile;**
**5**
## **COFFEE4CRAIG**
## **Report of the trustees for the year ended 31st March 2021**
## **Celebrations** ;
During September 2020 we celebrated 7 years of service and to coincide we opened our new building ‘The Meanwhile’ on Great Ducie Street, Manchester. This was always the dream, to have our own space where we can provide a bespoke service to Manchester's street homeless.
We also celebrated our accreditation with The Living Wage. We have maintained our accreditation year on year and have continued to keep the same hourly rate for all staff from CEO to receptionist. This has allowed us to maintain a healthy low level of staff turnover, kept high morale within the team and are still offering a really high level of support to all staff.
**COFFEE4CRAIG**
**6**
## **Report of the trustees for the year ended 31st March 2021**
## **Partnerships**
We have continued working alongside statutory services, Greater Manchester Combined Authority and other charities within the sector supporting the work of the Manchester City Council, The Manchester Homeless Partnership and The Mayor of Greater Manchester to enhance our work.
As part of our commitment to collaborative working with with other charities we have exceeded our objective and opened the doors of The Meanwhile to;
## _**On The Out;**_
A charity that works with prison leavers and ex-offenders, run by ex-offenders. We now host their weekly drop-in, this has enabled the charity to have an opportunity to offer their clients a safe space to reintegrate after a spell in custody.
## _**Manchester Homelessness Partnership;**_
We have continued our commitment to The Manchester Homelessness Partnership (MHP). The partnership meets regularly to enhance the support the third sector gives the local authority and offers peer mentorship for the charity sector, creates a standard approach to supporting the individuals we each work with and allows for accountability within the sector.
## _**Baubels4Beds;**_
As a charity we have started working alongside the 4Beds campaign, this is a fundraising campaign run by the local Manchester artist, Frank Dowd. We look forward to seeing this collaboration grow and develop over the coming months.
## _**Greater Manchester Police;**_
We have continued our partnership with both Greater Manchester Police and Manchester City Councils ASBAT department to carry out our collaboration with The Manchester Street Engagement Hub.
## _**North West First Aid;**_
We have continued working with our fantastic medical support team who have always provided the best support for our guests whenever there is a medical crisis or emergency. The figures speak for themselves over a typical month the medics will advise, treat and support over 40 individuals. It is not uncommon for them to administer life saving treatment on a weekly basis.
**7**
## **COFFEE4CRAIG**
## **Report of the trustees for the year ended 31st March 2021**
## _**Delta Security Solutions;**_
As part of our commitment to the safety and wellbeing of all our staff, guests, volunteers and visitors we have contracted a security company to assist the meet and greet process of the drop-in. Using Delta Security has been a huge success and the impact this has had to the overall service has been really positive. As a charity working with highly vulnerable individuals with a complex history of trauma we were concerned with having a front facing barrier to accessing the service. All our fears were eroded once we met the security, the guys working for Delta are friendly, professional, knowledgeable and have a greater understanding of the complexities of our guests than your typical ‘nightclub door supervisor’. They are all a part of the team and we are proud to work with them.
## **Cold Weather Support**
The offer for our guests was very different for the period 2020/2021 due to the global pandemic. Covid-19 provided a unique, sector wide, opportunity to be able to offer individual accommodation and move away from shared spaces over a 3 night period to an extended offer due to the national lockdown that ran throughout the period. Through central government and local authority funding, we were able to support the local authority with the activation of each time the temperature dropped to below zero. This included the Christmas period when some of the team worked overnight to make sure that everyone who came to see us on Christmas Eve didn’t wake up on the streets on Christmas morning. This is only possible through partnership working. We have included a demonstration of the true cost of providing this limited service,
**8**
## **COFFEE4CRAIG**
## **Report of the trustees for the year ended 31st March 2021**
**9**
## **COFFEE4CRAIG**
## **Report of the trustees for the year ended 31st March 2021**
**10**
## **COFFEE4CRAIG**
## **Report of the trustees for the year ended 31st March 2021**
## _**Education**_
We have continued our education program and over the financial year 20-21 we have progressed this to include working with a local college for young adults with learning disabilities and specifically those on the autistic spectrum. We are planning to expand on this education program through a training offer for our guests in our kitchen. This will not be moving into full planning stage until early 2022.
## _**Staff and Volunteer teams**_
We are truly blessed with the team we have working and volunteering at Coffee4Craig and as of financial year end 2020/21 we had three full time staff, four part time staff and over 60 volunteers, all actively working to support our guests seven days a week.
We have continued as an accredited living wage employer, setting a standard within the sector as the only charity to pay a set hourly rate to all staff, regardless of position or role. The entire team is crucial, and each individual has skills, expertise and experience in different areas, nobody is paid less or more per hour than anyone else. So far this has resulted in high staff retention and a feeling of community within the team, everyone has a valued opinion and every decision is based on a discussion.
We have also continued to support our staff with first aid mental health training, so they can spot issues within their team, the volunteers and the individuals they work with. The latest addition to our offer to all staff is the ‘wellbeing day’. Each member of staff is able to take one day off per calendar month to stay mentally well and healthy. This can be used at any time with no questions asked. This new policy has been a welcome addition to our staff support program.
In September 2020, volunteers made a vital contribution to the reopening of the drop-in on Great Ducie Street. Their commitment and efforts have been truly astonishing. Each and every able volunteer has assisted with this transitional period. Sadly a high percentage of volunteers fall into the high risk group, so due to Covid we have lots of volunteers isolating.
Our volunteers are the difference between Coffee4Craig delivering a service and not… They enable us to give clean underwear, such a vital item for health and wellbeing and we go through a lot of underwear!!!
Typically during the year, we will hand out **7,280 pairs of boxer shorts**
**11**
## **COFFEE4CRAIG**
## **Report of the trustees for the year ended 31st March 2021**
## _**Board of Trustees**_
During the 2019/20 period the Board underwent significant change with the recruitment and induction of a number of new Trustees, and over the 20/21 period we can see how we work well and what areas may require improvement. We have recognised that a Trustee with lots of bid writing and fundraising experience within the sector, would be beneficial to the charity, and so will look to advertise to add to the Board of Trustees.
Part of the commitment we require from our Board is that they volunteer at our drop-in to see first-hand the service we provide, which is extremely beneficial for giving them a better understanding of what we are trying to achieve and helping to develop creative solutions. Due to Covid-19 restrictions, we have been unable to complete this task with our current Board of Trustees, but have scheduled dates for later on in the calendar year.
## _**How our activities delivered public benefit**_
The Trustees confirm that they have referred to the charity Commission's guidance on public benefit when reviewing the charity's aims and objectives, in planning future activities, and setting the policies for the year. The charity furthers its charitable purposes for the public benefit through a holistic and caring approach to our guests, providing tailored support and referrals based on their individual needs. With having our own building we were able to respond to the global pandemic and go above and beyond the usual nature of the service we offer. We extended to offer support to families in need and also provided IT Equipment via our partnerships. The information above and graphics also tell the story of what we do well, respond to a crisis and offer an out of hours service that is not on offer elsewhere in the city.
## **FINANCIAL REVIEW**
## **Financial planning and future proofing**
Income for the charity rose by 21% to £281,941 during the year, primarily due to a 51% increase in income from charitable activities; this itself was primarily due to further funding from Manchester City Council, but there were also significant receipts from various small funding pots for staff wages and a large (£18,200) from Homeless Link for kitchen staffing. Expenditure of the charity rose by 18% to £224,493 with the main increases being guest costing, hotels for guests, PPE, rent, utilities and wages.
As a consequence of the above, there was an excess of income over expenditure of £57,448 (2019-20 £42,373) carried to reserves, resulting in total funds in reserve at the end of the year rising to £121,363 (£63,915 at 31st March 2020).
## **Investment powers and policy**
The charity does not currently invest funds, as all funds are used to finance operations. The Trustees aim to ensure that the funds held at the bank cover a minimum of three months’ salaries and at 31st March 2021 the coverage was approximately 6 months..
**12**
## **COFFEE4CRAIG**
## **Report of the trustees for the year ended 31st March 2021**
## **Reserves policy and going concern**
The balance held in reserves at 31 March 2021 was £121,363 after crediting the year’s excess of income over expenditure (see above). £96,261 of the reserves are unrestricted, with £25,102 being restricted, the largest proportion of which relates to Manchester City Council.
The Trustees aim to maintain free reserves in unrestricted funds at a level which equates to a minimum of approximately three months of unrestricted charitable expenditure. The Trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. On 31st March 2021 unrestricted reserves represented approximately 12 months of unrestricted charitable expenditure.
The charity's main sources of income continue to be grants and donations.
As noted in the previous annual report, the Covid-19 pandemic in the UK began after Coffee4Craig had vacated the Centrepoint premises and signed the lease at new premises in Great Ducie Street. The charity was able to design the new premises with social distancing and Covid-19 safety considerations to the fore, so that when the new premises opened the service was fully geared to the new environment. The charity is now funded significantly from Manchester City Council directly, at a rate of £8,670 per month: this covers all the rent, utilities and upkeep obligations and makes a contribution to the payroll cost for the staff employed to operate the core service. The funding levels of the charity, as already noted, have grown significantly despite the pandemic and the Trustees have no reason to believe that Coffee4Craig cannot continue as a going concern for the foreseeable future.
## _**Risk management**_
The Trustees have conducted a review of the major risks to which the charity is exposed, with particular reference to the new premises and the impact of Covid-19. Systems are in place to mitigate those risks and policies are in place to ensure compliance with current Health and Safety legislation in respect of staff, volunteers and guests. All policies are reviewed annually (or when necessary sooner) to ensure that the needs of the organisation are met.
**COFFEE4CRAIG**
**13**
## **Report of the trustees for the year ended 31st March 2021**
## **Trustees responsibilities in relation to the financial statements**
The charity Trustees are responsible for preparing a Trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the Trustees are required to:
~ Select suitable accounting principles and then apply them consistently;
~ Observe the methods and principles in the applicable Charities SORP;
- ~ Make judgments and estimates that are reasonable and prudent;
~ State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
~ Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will not continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on 9th October 2021 and signed on their behalf by:
Mrs Lindsay Taylor CHAIR OF TRUSTEES
**14**
## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF**
## **COFFEE4CRAIG REGISTERED CHARITY NO. 1167146**
I report on the accounts of the charity, for the year ended 31st March 2021, which are set out on pages 15 to 25.
## **Respective Responsibilities of Trustees and Examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year under section 144(2) ofthe Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is preparing accrued accounts and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.
## It is my responsibility to:
- ~ Examine the accounts under section 145 of the 2011 Act;
~ follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
~ To state whether particular matters have come to my attention.
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review ofthe accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out below.
## Independent Examiner's Statement
In connection with my examination, other than listed below, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
~ to keep accounting records have in accordance with section 130 of the 2011 Act; and
~ to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act,
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: Date:
Sugra Akbar FCCA Accountex Pro 16 cestrian Street Bolton BL3 2BD
**COFFEE4CRAIG**
**15**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MARCH 2021**
||||||**Total funds**|**Total funds**|
|---|---|---|---|---|---|---|
||**Notes**||**Unrestricted**|**Restricted**|**Year ended**|**Year ended**|
||||**funds**|**funds**|**31.03.2021**|**31.03.2020**|
||||**£**|**£**|**£**|**£**|
|**Income from:**|||||||
|Donations and legacies||3|127,883|-|127,883|131,163|
|Charitable activities||4|-|154,058|154,058|101,842|
|**Total**|||127,883|154,058|281,941|233,005|
|**Expenditure on:**|||||||
|Charitable activities||5|94,216|130,277|224,493|190,632|
|Other|||||||
|**Total**|||**94,216**|**130,277**|**224,493**|**190,632**|
|**Net income/(expenditure)**|||33,667|23,781|57,448|42,373|
|Transfers between funds||14|(1,321)|1,321|-|-|
|**Net movement in funds**|||32,346|25,102|57,448|42,373|
|**Reconciliation of funds**|||||||
|Total funds brought forward||14|63,915|-|63,915|21,542|
|**Total funds carried forward**||14|96,261|25,102|121,363|63,915|
**The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.**
**The notes on pages 18 to 25 form part of these accounts.**
|**COFFEE4CRAIG**|||||
|---|---|---|---|---|
|||||**16**|
|**BALANCE SHEET**|||||
|**AS AT 31 MARCH 2021**|||**2021**|**2020**|
||**Notes**||**£**|**£**|
|**FIXED ASSETS**|||||
|Tangible assets||10|21,154|1,059|
|Total fixed assets|||21,154|1,059|
|**CURRENT ASSETS**|||||
|Debtors||11|19,660|25,704|
|Cash at in Bank & in Hand|||91,823|45,843|
|Total current assets|||111,483|71,547|
|**Liabilities**|||||
|Creditors: Amounts falling due within one year||12|11,274|8,691|
|Net current assets or liabilities|||100,209|62,856|
|Total assets less current liabilities|||121,363|63,915|
|Creditors falling due more than one year|||-|-|
|**Total net assets or liabilities**|||121,363|63,915|
|**The funds of the charity**|||||
|Restricted income funds||14|25,102||
|Unrestricted income funds|||96,261|63,915|
|**Total charity funds**|||121,363|63,915|
Approved on behalf of the Trustees on 09th October 2021 and signed on their behalf by:
Jonathan Miller Lindsay Taylor Trustee Trustee Date: 09th October 2021 Date: 09th October 2021
The notes on pages 18 to 25 form part of these accounts
**COFFEE4CRAIG**
**17**
## **Statement of Cash Flows for the year ended 31 March 2021**
|Net cash used in operating activities
**Cash flows from investment activities:**
Purchase of fixed assets
**Net cash provided by investing activities**
Increase/(decrease) in cash and cash equivalents during the year
Cash and cash equivalents brought forward
**Cash and cash equivalents carried forward**|**Year Ended**
**Year Ended**
**31.03.2021**
**31.03.2020**
**£**
**£**
73,388
33,338
(27,408)
(689)|
|---|---|
||(27,408)
(689)|
||45,980
32,649
45,843
13,194|
||**91,823**
**45,843**|
**COFFEE4CRAIG**
**18**
## **NOTES TO THE ACCOUNTS**
## **1.Accounting policies**
## **(a) Basis of preparation and assessment of going concern**
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 1st January 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **(b) Funds structure**
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or constitution. There are 13 restricted funds.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds
Further details of each fund are disclosed in note 14.
## **(c) Income recognition**
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 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 fulfilled in the reporting period.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
## **(d) Expenditure Recognition**
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 reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings For more information on this attribution refer to note (f) below.
**COFFEE4CRAIG**
**19**
## **NOTES TO THE ACCOUNTS**
## **(e) Irrecoverable VAT**
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
## **(f) Allocation of support and governance costs**
Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs.
Governance costs and support costs relating to charitable activities have been apportioned based on type of expense.The allocation of support and governance costs is analysed in note 8.
## **(g) Costs of raising funds**
The costs of raising funds consists of advertising and marketing.
## **(h) Charitable Activities**
Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 5.
## **(i) Tangible fixed assets and depreciation**
All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis:
Computers 33.33% on cost Fixture & Fittings 25% on cost Motror Vehicles 25% on cost
## **(j) Realised gains and losses**
All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.
## **(k) Pensions**
The charity currently administers contributions to a pension scheme on behalf of individuals. The charity has no liability beyond making its contributions and paying across the deductions for the employees' contributions.
## **2. Related party transactions and trustees' expenses and remuneration**
The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind. Expenses paid to the trustees in the period totalled £nil.
**20**
## **COFFEE4CRAIG**
## **NOTES TO THE ACCOUNTS**
## **3. Donations and Legacies**
|Donations
**4. Income from charitable activities**
Restricted and unrestricted grants:
Brown Jacobson
Brown Jacobson
Covid costs
Family Relief
Fridge freezer
Groundworks
Homeless Link
SSE
JRS
MCC
Enterprise
Riverside
relocation
Screwfix
Staff funding
Training fund
GMCA
Other|**Unrestricted Restricted**
**Total Total funds**
**funds**
**funds**
**funds**
**Year ended Year ended Year ended Year ended**
**31.03.2021 31.03.2021 31.03.2021 31.03.2020**
**£**
**£**
**£**
**£**
127,883
-
127,883
131,163|
|---|---|
||127,883
-
127,883
131,163|
||**Unrestricted Restricted**
**Total Total funds**
**funds**
**funds**
**funds**
**Year ended Year ended Year ended Year ended**
**31.03.2021 31.03.2021 31.03.2021 31.03.2020**
**£**
**£**
**£**
**£**
-
215
215
-
-
969
969
-
-
5,400
5,400
-
-
220
220
-
-
230
230
-
-
2,000
2,000
-
-
17,200
17,200
-
-
-
-
4,980
-
6,765
6,765
-
-
91,582
91,582
75,786
-
-
-
7,979
-
-
-
4,383
-
487
487
-
-
5,000
5,000
-
-
23,200
23,200
-
-
790
790
214
-
-
-
6,500
-
-
-
2,000|
||**-**
**154,058**
**154,058**
**101,842**|
**COFFEE4CRAIG**
**21**
## **NOTES TO THE ACCOUNTS**
## **5. Expenditure on charitable activities**
|**Expenditure on charitable activities:**
Employment Costs
Administration
DBS Costs
Cleaning
Training & Development
Telephone & Internet
Guest costs
Penalty/Interest
Security
Paypal fees
Health and Safety
Subscriptions
Bank Charges
Rent
Outreach support
Family support
CWP
Property insurances
Repairs and maintenance
Consultancy
Donations Paid
Professional fees
Travel Expenses
ITCosts
Kitchen costs
Volunteer Costs
Publicity
Food
Miscellaneous Costs
Medical Costs
IT Maintenance
Street Kitchen Costs
Utilities
Merchandise
Covid costs
Insurance
Waste
Charity governance
Governance
Post, Printing & Stationery
Depreciation|**Year ended**
**Year ended**
**Activities 31.03.2021**
**31.03.2020**
132,819
132,819
121,728
752
752
-
64
64
-
2,563
2,563
127
3,658
3,658
1,248
1,629
1,629
997
6,257
6,257
23,689
- -
63
8,505
8,505
114
925
925
383
743
743
-
254
254
216
13
13
-
20,967
20,967
3,600
1,918
1,918
1,200
203
203
435
210
210
-
745
745
-
1,160
1,160
-
-
-
525
-
-
503
1,808
1,808
-
7
7
31
2,475
2,475
2,286
1,474
1,474
243
53
53
429
720
720
799
1,587
1,587
-
538
538
3,047
10,425
10,425
26,116
1,519
1,519
-
341
341
-
2,637
2,637
-
1,073
1,073
-
3,991
3,991
-
654
654
-
582
582
1,128
2,199
2,199 -
900
900
930
812
812 -
7,313
7,313
795
**224,493**
**224,493**
**190,632**|
|---|---|
**COFFEE4CRAIG**
**22**
## **NOTES TO THE ACCOUNTS**
## **6. Analysis of esxpenditure on charitable activities**
As per note 5.
## **7. Allocation of governance and support costs**
The breakdown of support costs and how these were allocated between governance and other support costs is shown below:
|Accountancy fees
**8. Analysis of staff costs**
Wages and Salaries
Social security costs
Pensions costs|**General**
**Support**
-|**Governance**
**Total**
**Basis of apportionment**
900
900 type of expense
**900**
**900**
**Year Ended**
**Year Ended**
**31.03.2021**
**31.03.2020**
**£**
**£**
120,247
113,779
-
6,461
3,684
6,111
4,265
**132,819**
**121,728**|
|---|---|---|
||**-**||
||||
The average number of employees during the period was 9 (2020:9).
The charity considers its key management personnel comprises the trustees and Co-founder. The total employment benefits, including employer pension contributions of the key management personnel were £40,326
No employee has benefits in excess of £60,000.
|**9. Independent examiner Fees**
Independent examination fees|**Year Ended**
**Year Ended**
**31.03.2021**
**31.03.2020**
**£**
**£**
900
900|
|---|---|
||**900**
**900**|
**23**
## **COFFEE4CRAIG**
## **NOTES TO THE ACCOUNTS**
||**Motor Fixtures &**|**Motor Fixtures &**|**Computer**||
|---|---|---|---|---|
|**10. Tangible Fixed Assets**|**Vehicle**|**Fittings **|**Equipment**|**Total**|
||**£**|**£**|**£**|**£**|
|**Cost**|||||
|At 01 April 2020|1,052|-|3,288|4,340|
|Additions|-|27,408|-|27,408|
|Disposal|(1,052)|-|-|(1,052)|
|At 31 March 2021|-|27,408|3,288|30,696|
|**Depreciation**|||||
|At 01 April 2020|1,052|-|2,229|3,281|
|Additions|-|7,313|-|7,313|
|Disposal|(1,052)|-|-|(1,052)|
|At 31 March 2021|-|7,313|2,229|9,542|
|**NET BOOK VALUE**|||||
|As at 31 March 2020|-|-|1,059|1,059|
|As at 31 March 2021|-|20,095|1,059|21,154|
|**11. Analysis of debtors**|||**2021**|**2020**|
||||**£**|**£**|
|Debtors|||19,043|24,750|
|Prepayments|||617|954|
||||19,660|25,704|
|Debtors and prepayments relate to|unrestricted funds in 2020 and 2019||||
|**12. Creditors: amounts falling due within one year**|||**2021**|**2020**|
||||**£**|**£**|
|Short-term compensated absences|(holiday pay)||-|-|
|Overspent Cash|||-|-|
|Other creditors and accruals|||900|900|
|Deferred income|||-|-|
|Taxation and social security costs|||10,374|7,791|
||||11,274|8,691|
|**13. Deferred income**|||||
|**Deferred income comprises grants**|**that cover a period beyond the year end.**||||
|**Balance as at 1st April 2020**||||-|
|Amount released to income earned from charitable activities||||-|
|Amount deferred in year||||-|
|**Balance at 31st March 2021**||||-|
**COFFEE4CRAIG**
**24**
## **NOTES TO THE ACCOUNTS**
## **14. Analysis of charitable activities**
||**Balance at**|**Incoming**|**Resources**||**Balance at**|
|---|---|---|---|---|---|
||**01 April 2020**|**resources**|**Expended**|**Transfers**|**31 March 2021**|
||**£**|**£**|**£**|**£**|**£**|
|General Fund|63,915|127,883|94,216|(1,321)|96,261|
||**63,915**|**127,883**|**94,216**|**(1,321)**|**96,261**|
|Analysis of movements in restricted funds||||||
||**Balance at**|**Incoming**|**Resources**||**Balance at**|
||**01 April 2020**|**resources**|**Expended**|**Transfers**|**31 March 2021**|
||**£**|**£**|**£**|**£**|**£**|
|Brown Jacobson|-|215|215|-|-|
|Brown Jacobson|-|969|289|-|680|
|Covid costs|-|5,400|6,767|1367|-|
|Family Relief|-|220|35|-|185|
|Fridge freezer|-|230|230|-|-|
|Groundworks|-|2000|2000|-|-|
|Homeless Link|-|17200|17,200|-|-|
|JRS|-|6765|6,719|(46)|-|
|MCC|-|91582|75,675|-|15,907|
|Relocation|-|487|487|-|-|
|Screwfix|-|5000|2,949|-|2,051|
|Staff funding|-|23200|17,711|-|5,489|
|Training fund|-|790|-|-|790|
||-|154,058|130,277|1321|25,102|
|||||||
||**-**|**281,941**|**224,493**|**1,321**|**121,363**|
## **Name of restricted fund:**
Brown Jacobson Brown Jacobson Covid costs Family Relief Fridge freezer Groundworks Homeless Link JRS MCC relocation Screwfix Staff funding Training fund
## **Purpose of fund**
To enable C4C to purchase PPE To enable C4C to purchase food support to rough sleepers To enable C4C to offer direct support to rough sleepers To enable C4C to offer direct support to rough sleepers To enable C4C to purchase a fridge freezer to support to rough sleepers To enable C4C to offer direct support to rough sleepers
To enable C4C to offer direct support to rough sleepers Furlough payments for staff due to Covid19 Staff costs to run the drop in at their premises To enable C4C to offer direct support to rough sleepers To enable C4C to offer direct support to rough sleepers Staff costs to run the drop in at their premises To meet the costs of training for staff
**COFFEE4CRAIG**
**25**
## **NOTES TO THE ACCOUNTS**
## **15. Analysis of net assets between funds**
|**15. Analysis of net assets between funds**|||||
|---|---|---|---|---|
||**Unrestricted **|**Designated**|**Restricted**||
||**funds**|**funds**|**funds**|**Total**|
||**£**|**£**|**£**|**£**|
|Tangible fixed assets|21,154|-|-|21,154|
|Cash at bank and in hand|66,721|-|25,102|91,823|
|Other net current assets/(liabilities)|8,386|-|-
|-|
|Creditors of more than one year|-|-|-
|-|
|**Total**|96,261|-|-|96,261|
## **16. Financial Instruments**
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised on a transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at an amortised cost using the effective interest method.
## **17. Reconciliation of net movements in funds to net cash flow from operative activties**
|Net movement in funds
Add back depreciation
Decrease/(increase) in stocks
Decrease/(increase) in debtors
Increase/(decrease) in creditors
**Net cash used in operating activities**|**Year Ended Year Ended**
**31.03.2021 31.03.2020**
**£**
**£**
57,448
42,373
7,313
795
**-**
**-**
6,044
(7,730)
2,583
(2,100)|
|---|---|
||**73,388**
**33,338**|