Charity Number: 1167146
Coffee4Craig
Report and financial statements For the year ended 31 March 2022
Coffee4Craig
Reference and administrative information
for the year ended 31 March 2022
Charity number 11671464 Registered office and operational address Unit 5, 153 Great Ducie Street, Manchester, M3 1FB
Trustees Trustees who served during the year and up to the date of this report were as follows:
Mark Reid Acting Chair (appointed 13 December 2021) Lindsay Taylor Chair of Trustees (resigned 2 September 2022) Jonathan Miller Treasurer David Zucker (appointed 18 April 2022) (resigned 30 August 2022) James White Liam Grady (appointed 18 April 2022) Rachel Albinson (resigned 20 September 2021) Sofia Micklewright (resigned 20 September 2022) Michael Taylor (resigned 24 July 2021) Key management Risha Lancaster Co-founder & General Manager personnel Hendrix Lancaster Co-founder & CEO Hannah Alton Project Manager Sam Harkness Guest Services
Bankers The Co-operative Bank pic 70-72 Cross Street, Manchester, M2 4JG Independent Christy Lau FCCA CTA DChA Examiner Slade & Cooper Ltd Beehive Mill, Jersey Street, Ancoats Manchester, M4 6JG
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Coffee4Craig
Trustees’ annual report
for the year ended 31 March 2022
The trustees present their report and the unaudited financial statements for the year ended 31st March 2022. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity’s trust deed and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
We are writing this report at a time when the world is regaining some form of normality after the effects of the Covid-19 pandemic and the increase in demand on our service due to the long term effects of the virus. The socioeconomic effects on individuals who were already vulnerable and in fragile accommodation are now starting to access our services for the first time and we feel these numbers will only increase as we move forwards.
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 increases in demand, has been incredible 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 2022.
Objectives and activities
Our Vision
At Coffee4Craig, we are building towards a future in which everyone has a place to call home and feel safe. At our drop-in (The Meanwhile) we provide a safe space every evening for people experiencing street homelessness in Manchester, ensuring that our service users' physical, emotional, psychological, social and economic well-being needs are met every time they access the service. This is in line with our aim to provide consistency in the chaotic lives of anyone sleeping on the streets of Manchester.
Our Values
Crucially, our main, interdependent values are as follows:
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Consistency: We act as a consistent point of contact by creating a calm and welcoming environment where our service users can feel safe.
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Creating partnerships: Training with the NHS in psychologically informed environments to ensure the safety and well-being of our service users are protected.
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Supporting well-being: making meaningful, emotional connections with service users to build relationships based on mutual respect and trust.
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Coffee4Craig
Trustees’ annual report
for the year ended 31 March 2022
Through these meaningful connections, we are better equipped to direct our service users to other organisations and services that are available to help them progress their journey outside of their immediate physical and emotional needs. The simple offer of a hot meal opens the door to a plethora of support and opportunities to transition into accommodation.
Our Activities
Coffee4Craig is open to anyone over the age of 18 who is experiencing street homelessness or who may be in a vulnerable position due to their current situation (i.e. sofa surfing, living in a vehicle etc).
As part of our out-of-hours drop-in service, we have the following provisions in place every evening:
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Fresh, hot food and drinks;
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Showers with toiletries and a change of clothing as well as access to haircuts;
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Food parcels for those struggling with provisions and those settling into accommodation for the first time;
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Medical support and referrals to NHS services where appropriate;
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Mental health crisis intervention.
All of the listed provisions, alongside our staff’s careful interventions, ensure that we advocate with our clients during the process of navigating the system. Our clients can find this process challenging and having support is vital in their transition away from street homelessness.
Lastly, and most importantly, we act as a consistent point of contact for our service users'. This allows us to make emotional connections with service users', this builds trust that enables the team to uncover the cause of an individual's current situation and make positive action plans to recover. As we are the only provider to be open 365 days a year, this reassures service users' that The Meanwhile is always a safe space, no matter what day it is.
Whilst the charity predominantly focuses on the over 25 age group, it does not discriminate should younger guests present and require assistance and/or guidance, and in such cases the charity is 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.
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Coffee4Craig
Trustees’ annual report
for the year ended 31 March 2022
Achievements and performance
New E-Commerce; Update from report year ending 31st March 2021
‘We started our plan to become financially independent, this forms a part of our five year plan running from 2020 to 2024.
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2020 Year 1 - Plan and complete market research
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a. 2nd half of year 1, to design merchandise
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2021 Year 2 - Complete design of merchandise and online shop options
a. 2nd half of year 2, design the shop implementing the use of researched format.
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2022 Year 3 - Launch
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a. 2nd part of year 3, evaluate the current trends and income
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2023 Year 4 - Expand on the merchandise for sale
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2024 Year 5 - Fully evaluate the merchandise shop
Some of these plans as detailed in our trustee report for financial year 20/21 had to take a seat in the background due to external issues outside our control;
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The majority of business supporters were unable to meet their commitment due to loss of income throughout the pandemic.
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The launch had to be delayed due to the feedback in terms of potential sales, projections for financial ability to fund the process and increased demand on the service which had an impact on the team meant staff were unavailable to dedicate time to the project.
The plans are currently on hold and will be revisited during the year 2022/23 whereby we anticipate a more settled demand on the service and obtaining specific funding to enable recruitment of staff to oversee the project fully.
The Meanwhile 21/22:
We continued to receive grant funding from Manchester City Council to assist with operational costs associated with the main service, the evening drop-in. We also continued our commitment to increase our service during the winter months Nov 2021 to March 2022.
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Coffee4Craig
Trustees’ annual report
for the year ended 31 March 2022
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Coffee4Craig
Trustees’ annual report
for the year ended 31 March 2022
Celebrations;
During September we celebrated 8 years of service and the first anniversary of having our own building ‘The Meanwhile’. Sadly due to ongoing restrictions we were unable to celebrate fully but we made sure that during the winter months we were more accessible than ever before. We had a period of supporting the guests overnight to accommodate the below zero temperatures and were able to offer a warm space for respite from the cold and reduced the chances of hypothermia for some of the most vulnerable. Below is a snapshot of one month during the winter.
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Coffee4Craig
Trustees’ annual report
for the year ended 31 March 2022
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Coffee4Craig
Trustees’ annual report
for the year ended 31 March 2022
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 other charities we have exceeded our objective and opened the doors of The Meanwhile to;
- 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 continued working alongside the Baubels4Beds 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.
- 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.
Staff and Volunteer teams
We are truly blessed with the team we have working and volunteering at Coffee4Craig and as of financial year end 2021/22 we have four full time staff members, four part time and over 50 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 to pay a set hourly rate to all staff, regardless of position or role. And from our research, we are the only charity in the UK to do this. The entire team is crucial, and each individual has skills, expertise and experience
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Coffee4Craig
Trustees’ annual report
for the year ended 31 March 2022
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
Board of Trustees
We have recognised that a Trustee 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.
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Coffee4Craig
Trustees’ annual report
for the year ended 31 March 2022
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.
Financial review
Income for the charity rose by 34% to £378,031 during the year, primarily due to a 68% increase in income from donations & legacies; this itself was primarily due to the increase in funding due to Covid19. Expenditure of the charity rose by £165,152 (74%) to £389,645 with the main increases being a £74,157 (56%) rise in employment costs and a £42,956 increase in spend on guest costs. There were also appreciable increases in medical and security costs.
As a consequence of the above, there was an excess of expenditure over income of £11,614 (2020-21 excess of income over expenditure of £57,448) carried to reserves, resulting in total funds in reserve at the end of the year reducing to £109,749 (£121,363 at 31st March 2021).
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 2022 the coverage was approximately 4 months.
Reserves policy and going concern
The balance held in reserves at 31 March 2022 was £109,749 after debiting the year’s deficit of income over expenditure (see above). £95,570 of the reserves are unrestricted, with £14,179 being restricted, the largest proportion of which again 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. At 31st March 2022 unrestricted reserves represented approximately 4 months of unrestricted charitable expenditure. This was due to the upcoming kitchen refurbishment and to ensure the continued employment of a chef.
The charity's main sources of income continue to be grants and donations.
The charity is still funded significantly from Manchester City Council directly, at a rate of £8,500 per month: this covers all the rent, utilities and upkeep obligations and makes a contribution to the payroll
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Coffee4Craig
Trustees’ annual report
for the year ended 31 March 2022
cost for the staff employed to operate the core service. Although funding levels have grown for the charity, expenditure levels have increased at a faster rate both during the year and into the 2022-23 year. This has led to further erosion of the reserves since the year-end. The charity has since taken difficult decisions to reduce staffing levels and to scale back on certain other expenditures, such as guest accommodation. There is an ongoing emphasis to increase funding via bids and to strictly manage the charity’s expenditure. The Trustees are confident that Coffee4Craig can continue as a going concern but it is clear that the charity is operating in a difficult environment; management and trustees are focussed on ensuring the longer-term viability of the charity.
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.
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Coffee4Craig
Trustees’ annual report
for the year ended 31 March 2022
Statement of responsibilities of the trustees
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:
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Select suitable accounting policies and then apply them consistently
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Observe the methods and principles in the Charities SORP
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Make judgements and estimates that are reasonable and prudent
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State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The trustees’ annual report has been approved by the trustees on 18/01/2023 and signed on their behalf by:
Mark Reid
Acting Chair
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Independent examiner’s report
to the trustees of
Coffee4Craig
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] March 2022 which are set out on pages 14 to 34.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Christy Lau FCCA CTA DChA
Slade & Cooper Limited, Chartered Certified Accountants Beehive Mill, Jersey Street, Ancoats Manchester, M4 6JG
Date 19/01/2023
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Coffee4Craig
Statement of Financial Activities (including Income and Expenditure account)
for the year ended 31 March 2022
| Unrestricted funds Note £ Income from: Donations and legacies 3 214,361 Charitable activities: 4 29,222 Total income 243,583 Expenditure on: Charitable activities 5 244,274 Total expenditure 244,274 (691) 7 (691) Net movement in funds for the year (691) Reconciliation of funds Total funds brought forward 96,261 Total funds carried forward 95,570 Net income/(expenditure) before net gains/(losses) on investments Net income/(expenditure) for the year |
Restricted funds £ - 134,448 134,448 145,371 145,371 (10,923) (10,923) (10,923) 25,102 14,179 |
Total funds 2022 £ 214,361 163,670 378,031 389,645 389,645 (11,614) (11,614) (11,614) 121,363 109,749 |
Total funds 2021 £ 127,883 154,058 |
|---|---|---|---|
| 281,941 | |||
| 224,493 | |||
| 224,493 | |||
| 57,448 57,448 57,448 63,915 |
|||
| 121,363 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
A full comparative SOFA is available on the last page of the financial statements.
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Coffee4Craig
Balance sheet as at 31 March 2022
| Note £ £ Fixed assets Tangible assets 12 13,673 Total fixed assets 13,673 Current assets Debtors 13 18,270 Cash at bank and in hand 14 97,802 Total current assets 116,072 Liabilities Creditors: amounts falling due in less than one year 15 (19,996) Net current assets 96,076 Total assets less current liabilities 109,749 Net assets 109,749 The funds of the charity: Restricted income funds 16 14,179 Unrestricted income funds 17 95,570 Total charity funds 109,749 2022 |
£ £ 21,154 21,154 19,660 91,823 111,483 (11,274) 100,209 121,363 121,363 25,102 96,261 121,363 2021 |
£ £ 21,154 21,154 19,660 91,823 111,483 (11,274) 100,209 121,363 121,363 25,102 96,261 121,363 2021 |
|---|---|---|
| 21,154 100,209 |
||
| 121,363 | ||
| 121,363 | ||
| 25,102 96,261 |
||
| 121,363 |
The notes on pages 17 to 34 form part of these accounts.
Approved by the trustees on 18/01/2023 and signed on their behalf by:
Mark Reid (Acting Chair)
Jonathan Miller (Treasurer)
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Coffee4Craig
Statement of Cash Flows for the year ending 31 March 2022
| Note 2022 £ Cash provided by/(used in) operating activities 20 5,979 Cash flows from investing activities: Purchase of tangible fixed assets - Cash provided by/(used in) investing activities - 5,979 Cash and cash equivalents at the beginning of the year 91,823 Cash and cash equivalents at the end of the year 97,802 Increase/(decrease) in cash and cash equivalents in the year |
2021 £ 73,388 |
|---|---|
| (27,408) | |
| (27,408) | |
| 45,980 45,843 |
|
| 91,823 |
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Coffee4Craig
Notes to the accounts for the year ended 31 March 2022
1 Accounting policies
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
a Basis of preparation
The financial statements have been prepared in accordance with 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), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The accounts (financial statements) have been prepared to give a 'true and fair view' and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following 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), second edition - October 2019, rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Coffee4Craig meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
b Preparation of the accounts on a going concern basis
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
The trustees have made no key judgments which have a significant effect on the accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
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Coffee4Craig
Notes to the accounts for the year ended 31 March 2022 (continued)
c Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
d Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
e Interest receivable
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.
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Coffee4Craig
Notes to the accounts for the year ended 31 March 2022 (continued)
f Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
g Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
h Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 8.
i Tangible fixed assets
Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Computer equipment 33.33% on cost Fixture & Fittings 25% on cost Motor Vehicles 25% on cost
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Coffee4Craig
Notes to the accounts for the year ended 31 March 2022 (continued)
j Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
k Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
l Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
m Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
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Coffee4Craig
Notes to the accounts for the year ended 31 March 2022 (continued)
n Pensions
Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 10. There were £8,240 outstanding contributions at the year end.
2 Legal status of the charity
The organisation is an charitable incorporated organisation, registered as a charity on 17 May 2016 in England and Wales.
3 Income from donations and legacies
| Current reporting period Donations Total Previous reporting period Donations Total |
Unrestricted £ 214,361 214,361 Unrestricted £ 127,883 127,883 |
Restricted £ - - Restricted £ - - |
Total 2022 £ 214,361 |
|---|---|---|---|
| 214,361 | |||
| Total 2021 £ 127,883 |
|||
| 127,883 |
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Coffee4Craig
Notes to the accounts for the year ended 31 March 2022 (continued)
4 Income from charitable activities
| Current reporting period Manchester City Council MCC Cold Weather Our Mcr Vol Services The Leslie Aldridge Trust UKH Foundation NHS Manchester CCG MASH Groundworks High Lee House Arnold Clark Automotives LMK Total Previous reporting period MCC Staff Funding Homeless Link JRS Covid Costs Screwfix Groundworks Brown Jacobson Brown Jacobson Training Fund Relocation Fridge Freezer Family Releif Total |
Unrestricted £ - 26,097 - - - 3,125 - - - - 29,222 Unrestricted £ - - - - - - - - - - - - - - |
Restricted £ 105,000 - 3,333 10,000 5,000 5,000 - 2,875 2,000 1,000 240 134,448 Restricted £ 91,582 23,200 17,200 6,765 5,400 5,000 2,000 969 215 790 487 230 220 154,058 |
Total 2022 £ 105,000 26,097 3,333 10,000 5,000 5,000 3,125 2,875 2,000 1,000 240 |
|---|---|---|---|
| 163,670 | |||
| Total 2021 £ 91,582 23,200 17,200 6,765 5,400 5,000 2,000 969 215 790 487 230 220 |
|||
| 154,058 |
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5 Analysis of expenditure on charitable activities
Coffee4Craig
Notes to the accounts for the year ended 31 March 2022 (continued)
| Current reporting period Administration Bank Charges Cleaning Contractors Depreciation Donations Paid Employment Costs Food Fund Raising Guest Costs Insurance IT Costs IT Maintenance Kitchen Costs Medical Costs Merchandise Paypal Fees Pest Control Post, Printing & Stationary Professional Fees Publicity Rent and rates Repairs and Maintenance Security Staff Wellbeing/Mental Health Support Telephone & Internet Training & Development Travel Expenses Utilities Volunteer Costs Governance costs (see note 6) |
Activities £ 594 5 1,495 10,319 7,481 2,468 206,976 9,625 114 49,213 1,539 3,636 1,693 2,014 21,005 1,237 904 465 122 3,380 822 18,776 3,392 19,474 1,640 6,898 4,498 114 6,507 1,379 1,860 389,645 |
Total 2022 £ 594 5 1,495 10,319 7,481 2,468 206,976 9,625 114 49,213 1,539 3,636 1,693 2,014 21,005 1,237 904 465 122 3,380 822 18,776 3,392 19,474 1,640 6,898 4,498 114 6,507 1,379 1,860 |
|---|---|---|
| 389,645 |
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Coffee4Craig
5 Analysis of expenditure on charitable activities (continued)
Notes to the accounts for the year ended 31 March 2022 (continued)
| Previous reporting period Administration Bank Charges Charity Governance Cleaning Covid Costs CWP DBS Costs Depreciation Employment Costs Family Support Food Governance Guest Costs Health and Safety Insurance IT Costs IT Maintenance Kitchen Costs Medical Costs Merchandise Miscellaneous Costs Outreach Support Paypal Fees Post, Printing & Stationary Professional Fees Property Insurance Publicity Rent Repairs and Maintenance Security Street Kitchen Costs Subscriptions Telephone & Internet Training & Development Travel Expenses Utilities Volunteer Costs Waste Restricted expenditure Unrestricted expenditure |
Activities £ 752 13 2,199 2,563 3,991 210 64 7,313 132,819 203 1,587 900 6,257 743 654 2,475 1,519 1,474 10,425 1,073 538 1,918 925 812 1,808 745 720 20,967 1,160 8,505 341 254 1,629 3,658 7 2,637 53 582 224,493 2022 £ 145,371 244,274 389,645 |
Total 2021 £ 752 13 2,199 2,563 3,991 210 64 7,313 132,819 203 1,587 900 6,257 743 654 2,475 1,519 1,474 10,425 1,073 538 1,918 925 812 1,808 745 720 20,967 1,160 8,505 341 254 1,629 3,658 7 2,637 53 582 |
|---|---|---|
| 224,493 | ||
| 2021 £ 130,277 94,216 |
||
| 224,493 |
24
Notes to the accounts for the year ended 31 March 2022 (continued)
Coffee4Craig
6 Analysis of governance and support costs
| Current reporting period Accountancy Fees Previous reporting period Accountancy Fees 7 Net income/(expenditure) for the year This is stated after charging/(crediting): Depreciation Operating lease rentals: Property Independent examination's remuneration Accountancy fees Independent examination |
Governance £ 1,860 1,860 Governance £ 900 900 2022 £ 7,481 18,000 1,250 300 |
Total 2022 £ 1,860 |
|---|---|---|
| 1,860 | ||
| Total 2021 £ 900 |
||
| 900 | ||
| 2021 £ 7,313 18,000 900 - |
25
Notes to the accounts for the year ended 31 March 2022 (continued)
Coffee4Craig
8 Staff costs
Staff costs during the year were as follows:
| ff costs during the year were as follows: | ||
|---|---|---|
| Wages and Salaries Social Security Costs Pension Costs |
2022 £ 192,754 11,142 3,080 206,976 |
2021 £ 120,247 6,461 6,111 |
| 132,819 |
No employee has employee benefits in excess of £60,000 in the year. (2021: Nil).
The average number of staff employed during the period was 14 (2021: 9).
The key management personnel of the charity comprise of the trustees the Co-founders and the project managers (2021: the trustees and the Co-founders).
The total employee benefits (includes employer pension contributions) of the key management personnel of the charity were £91,428 (2021: £40,326).
9 Trustee remuneration and expenses, and related party transactions
Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2021: Nil).
No (2021: nil) members of the management committee received travel and subsistence expenses during the year totalling £nil (2021:nil).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2021: nil).
26
Coffee4Craig
Notes to the accounts for the year ended 31 March 2022 (continued)
10 Government grants
The government grants recognised in the accounts were as follows:
| Manchester City Council | 2022 £ 134,430 134,430 |
2021 £ 91,582 |
|---|---|---|
| 91,582 |
£4,163 (all restricted funds carried forward) relate to the unspent grant at the year end (see note 16). Conditions attached are to complete the project, which we expect to do in the forthcoming financial years.
11 Corporation tax
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
12 Fixed assets: tangible assets
| Cost Additions Depreciation Charge for the year Net book value At 31 March 2022 At 1 April 2021 At 31 March 2022 At 1 April 2021 At 31 March 2021 At 31 March 2022 |
Motor Vehicle £ - - - - - - - - |
Fixtures & Fittings £ 27,408 - 27,408 7,313 6,852 14,165 13,243 20,095 |
Computer Equipment 3,288 - 3,288 2,229 629 2,858 430 1,059 |
£ 30,696 - Total |
|---|---|---|---|---|
| 30,696 | ||||
| 9,542 7,481 |
||||
| 17,023 | ||||
| 13,673 | ||||
| 21,154 |
27
Coffee4Craig
Notes to the accounts for the year ended 31 March 2022 (continued)
13 Debtors
| 13 Debtors |
||
|---|---|---|
| Debtors Prepayments Staff loans Other debtors 14 Cash at bank and in hand Cash at bank and on hand |
2022 £ 15,662 - 2,000 608 18,270 2022 £ 97,802 97,802 |
2021 £ 19,043 617 - - |
| 19,660 | ||
| 2021 £ 91,823 |
||
| 91,823 |
15 Creditors: amounts falling due within one year
| Other creditors and accruals Taxation and social security costs |
2022 £ 10,609 9,387 19,996 |
2021 £ 900 10,374 |
|---|---|---|
| 11,274 |
28
Coffee4Craig
Notes to the accounts for the year ended 31 March 2022 (continued)
16 Analysis of movements in restricted funds
| Arnold Clark Brown Jacobson Family Relief High Lee House LMK Total Brown Jacobson Brown Jacobson Covid Costs Family Relief Fridge Freezer Groundworks Homeless Link JRS MCC Relocation Screwfix Staff Funding Training Fund Total Previous reporting period MCC Staff Funding Training Fund Current reporting period Groundworks NHS Manchester CCG Screwfix |
Balance at 1 April 2021 £ - 680 185 - - - 15,907 - 2,051 5,489 790 25,102 Balance at 1 April 2020 £ - - - - - - - - - - - - - - |
Income £ 1,000 - - 2,875 2,000 240 108,333 5,000 - 15,000 - 134,448 Income £ 215 969 5,400 220 230 2,000 17,200 6,765 91,582 487 5,000 23,200 790 154,058 |
Expenditure £ (1,000) - - (2,875) (2,000) (240) (120,077) (4,179) - (15,000) - (145,371) Expenditur e £ (215) (289) (6,767) (35) (230) (2,000) (17,200) (6,719) (75,675) (487) (2,949) (17,711) - (130,277) |
Transfers £ - - - - - - - - - - - - Transfers £ - - 1,367 - - - - (46) - - - - - 1,321 |
Balance at 31 March 2022 £ - 680 185 - - - 4,163 821 2,051 5,489 790 |
|---|---|---|---|---|---|
| 14,179 | |||||
| Balance at 31 March 2021 £ - 680 - 185 - - - - 15,907 - 2,051 5,489 790 |
|||||
| 25,102 |
29
Coffee4Craig
Notes to the accounts for the year ended 31 March 2022 (continued)
16 Analysis of movements in restricted funds (continued)
Name of restricted fund Description, nature and purposes of the fund
Arnold Clark Charitable aims to be spent on guests, food, travel or accommodation Brown Jacobson Food costs for the drop-in Family Relief To enable C4C to offer direct support to rough sleepers Fridge Freezer Private donor to replace the freezer Groundworks Food costs for the drop-in High Lee House Drop-In costs travel for guests Homeless Link To enable C4C to offer direct support to rough sleepers LMK Restricted to charitable aims (not wages) MCC Evening provision grant - Rent/Utilities/Staffing etc NHS Manchester CCG For digital inclusion and access to GPs IT Equipment Screwfix To be used for the kitchen equipment Staff Funding Staff costs to run the drop in at their premises Training Fund Staff training and volunteer DBS checks
30
Coffee4Craig
Notes to the accounts for the year ended 31 March 2022 (continued)
17 Analysis of movement in unrestricted funds
| Current reporting period Previous reporting period General fund General fund |
Balance at 1 April 2021 £ 96,261 96,261 Balance at 1 April 2020 £ 63,915 63,915 |
Income £ 243,583 243,583 Income £ 127,883 127,883 |
Expenditure £ (244,274) (244,274) Expenditur e £ (94,216) (94,216) |
Transfers £ - - Transfers £ (1,321) (1,321) |
As at 31 March 2022 £ 95,570 |
|---|---|---|---|---|---|
| 95,570 | |||||
| As at 31 March 2021 £ 96,261 |
|||||
| 96,261 |
Name of unrestricted fund Description, nature and purposes of the fund
General fund The free reserves after allowing for all designated funds
31
Coffee4Craig
Notes to the accounts for the year ended 31 March 2022 (continued)
18 Analysis of net assets between funds
| Current reporting period Tangible fixed assets Cash at bank and in hand Other net current assets/(liabilities) Total Previous reporting period Tangible fixed assets Cash at bank and in hand Other Net current assets/(liabilities) Total |
General fund £ 13,673 83,623 (1,726) 95,570 General fund £ 21,154 66,721 8,386 96,261 |
Designated funds £ - - - - Designated funds £ - - - - |
Restricted funds £ - 14,179 - 14,179 Restricted funds £ - 25,102 - 25,102 |
Total £ 13,673 97,802 (1,726) |
|---|---|---|---|---|
| 109,749 | ||||
| Total £ 21,154 91,823 8,386 |
||||
| 121,363 |
32
Coffee4Craig
Notes to the accounts for the year ended 31 March 2022 (continued)
19 Operating lease and capital commitments
The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:
| Less than one year One to five years |
2022 2021 £ £ 18,000 18,000 36,000 54,000 54,000 72,000 Property |
2022 2021 £ £ 18,000 18,000 36,000 54,000 54,000 72,000 Property |
|---|---|---|
| 72,000 |
20 Reconciliation of net movement in funds to net cash flow from operating activities
| Net income/(expenditure) for the year Adjustments for: Add back depreciation Decrease/(increase) in debtors Increase/(decrease) in creditors Net cash provided by/(used in) operating |
2022 £ (11,614) 7,481 1,390 8,722 5,979 |
2021 £ 57,448 7,313 6,044 2,583 |
|---|---|---|
| 73,388 |
33
Coffee4Craig
Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2021
| Income from: Donations and legacies Charitable activities Total income Expenditure on: Charitable activities Total expenditure Transfer between funds Net movement in funds for the year Reconciliation of funds Total funds brought forward Total funds carried forward Net income/(expenditure) for the year Net income/(expenditure) before net gains/(losses) on investments |
Unrestricted funds £ 127,883 - 127,883 94,216 94,216 33,667 33,667 (1,321) 32,346 63,915 96,261 |
Restricted funds £ - 154,058 154,058 130,277 130,277 23,781 23,781 1,321 25,102 - 25,102 |
Total funds 2021 £ 127,883 154,058 281,941 224,493 224,493 57,448 57,448 - 57,448 63,915 121,363 |
Total funds 2020 £ 131,163 101,842 |
|---|---|---|---|---|
| 233,005 | ||||
| 190,632 | ||||
| 190,632 | ||||
| 42,373 42,373 - |
||||
| 42,373 21,542 |
||||
| 63,915 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
34