Charity Number: 1167146
## Coffee4Craig
Report and financial statements For the year ended 31 March 2024
Coffee4Craig - The Meanwhile, 153 Great Ducie Street, Manchester. M3 1FB Charity registration number - 1167146 - E - office@coffee4craig.co.uk W - coffee4craig.org
## **Table of Contents**
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|1. Reference and administrative information ..................................................................................... 1|
|2. Chair's statement ........................................................................................................................................ 3|
|3. Trustee’s report ............................................................................................................................................ 4|
|3a. Coffee4Craig’s Guiding Values|............................................................................................................... 4|
|3b. Our Impactful Activities|........................................................................................................................... 5|
|3c. Staff and Volunteer teams|...................................................................................................................... 6|
|3d. Partnerships|................................................................................................................................................ 7|
|4. Financial review ........................................................................................................................................... 8|
|5. Investment policy........................................................................................................................................ 8|
|6. Reserves policy ............................................................................................................................................. 8|
|7. Structure, governance and management ........................................................................................ 8|
|8. Statement of responsibilities of the trustees................................................................................ 9|
|8a. Compliance with Governing Document|............................................................................................... 9|
|8a1. Acting in the Best Interests of the Charity|...................................................................................... 9|
|8a2. Diligent and Prudent Management|................................................................................................... 10|
|8b. Financial Management|........................................................................................................................... 10|
|8c. Risk Management|..................................................................................................................................... 10|
|8d. Legal Compliance|..................................................................................................................................... 10|
|8e. Conflicts of Interest|................................................................................................................................. 10|
|8f. Prudent Fundraising|................................................................................................................................. 10|
|8g. Openness and Transparency|................................................................................................................ 10|
|8h. Continuous Improvement|..................................................................................................................... 11|
|9. Independent examiner’s report ......................................................................................................... 12|
|10. Statement of financial activities…………………………………………………………………………………………………. 13|
|11. Balance sheet………………………………………………………………………………………………………………………………………..14|
|12. Statement of cash flows…………………………………………………………………………………………………………………..15|
|13. Notes to the financial statements……………………………………………………………………………………………….16|
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Coffee4Craig - The Meanwhile, 153 Great Ducie Street, Manchester. M3 1FB Charity registration number - 1167146 - E - office@coffee4craig.co.uk W - coffee4craig.org ~~———~~
Coffee4Craig
## Reference and administrative information
for the year ended 31 March 2024
## **1. Reference and administrative information**
**Charity number** 1167146 **Principal Office** The Meanwhile, Unit 5, 153 Great Ducie Street, Manchester, M3 1FB
## **Trustees**
Our trustees listed during the period April 1st 2023 up to March 31st 2024 are as follows;
Mrs Liz Norris - Chairperson – Appointed October 2023
_Mr Jon Miller - Treasurer – Retired January 2024_
_Mr Mark Reid - Resigned July 2023_
Mrs Elle Cody
Mr Liam Grady
_Caveat – Post FTE;_
_Miss Adele Douglas - Chairperson - Appointed April 2024_
_Miss Ann Durrell - Appointed April 2024_
_Mr Guy Kilty - Appointed May 2024_
_Mrs Liz Norris - Resigned April 2024_
_At the time of writing the report we have five (5) trustees in position;_
_Miss Adele Douglas - Chairperson_
_Miss Ann Durrell - Vice Chairperson_
_Mr Guy Kilty_
_Mr Liam Grady_
_Mrs Elle Cody – Secretary_
The board is currently working with external agencies to recruit appropriate board members
**Key management personnel**
Risha Lancaster Co-founder & Operational Manager Hendrix Lancaster Co-founder & CEO Hannah Alton Project Manager (R&R)
1
## Coffee4Craig
## Reference and administrative information
for the year ended 31 March 2024
**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
2
## Coffee4Craig
## Trustees’ annual report
## for the year ended 31 March 2024
## _For information;_
_During this report we use terminology and language that we feel is paramount to the values of our charity, we pride ourselves on putting the individual first and foremost._
_The terms we use are;_
_Guest instead of service user or client_
_Person experiencing street homelessness instead of rough sleeper Street Homeless instead of sleeping rough Person with… instead of putting a diagnosis before the person_
We have prepared a statement of language that is attached separately. DocV1_ 22/23 Person-Led Language Policy
## **2. Chair's statement**
I am deeply humbled to present the annual report for Coffee4Craig, covering the financial year ending March 31, 2024. This year stands as a testament to our unwavering commitment to supporting individuals facing the harsh realities of homelessness and social exclusion in Manchester.
In a year marked by unprecedented challenges - from the escalating cost of living crisis to dramatic spikes in energy, rent, and food costs - we have remained steadfast in our mission. Our evening drop-in service has continued to provide vital support to Manchester's most vulnerable individuals, serving as a beacon of hope and stability in increasingly uncertain times.
Throughout this challenging period, three pillars have sustained our operations and extended our impact:
- The extraordinary dedication of our volunteers
- The unwavering generosity of our donors
- The collaborative spirit of our community partners
Despite the challenges, we've achieved several significant milestones:
- Secured transformative funding from the National Lottery, strengthening our capacity to sustain and evolve our service delivery
- Successfully recruited three new trustees, each bringing valuable expertise and experience that enhances our governance and organizational support
- Maintained our evening services without interruption, providing consistent support to those who need it most
- Strengthened our partnerships with key stakeholders, including Manchester City Council and the NHS
3
## Coffee4Craig
## Trustees’ annual report
## for the year ended 31 March 2024
Our resolve remains firm as we continue to channel our energies toward making a positive and lasting impact in the lives of those we serve. In the subsequent sections of this report, you will find a comprehensive overview of our financial activities, governance structure, and vision for the future.
On behalf of the entire Board of Trustees, I extend my heartfelt gratitude to our dedicated staff, tireless volunteers, and steadfast supporters. The remarkable impact of Coffee4Craig would be impossible without their commitment, dedication, and time. As we look to the future, we remain committed to our mission of supporting those experiencing homelessness, while adapting and evolving to meet the changing needs of our community.
## Caveat to post April 2024 -
We undertook a recruitment campaign and appointed 3 new trustees, all of whom have come with expertise and experience that strengthens our governance and enhanced support to the organisation. I would like to thank them for their commitment to date and in the future.
## **3. Trustee’s report**
The trustees present their report and the unaudited financial statements for the year ended 31st March 2024. 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.
## _3a. Coffee4Craig’s Guiding Values_
Our set of core values that not only shape our actions but also inspire us to make a meaningful difference in the lives of those we work with. These values represent the heart and soul of our charity:
**Consistency:** We take pride in being a steadfast and welcoming presence. We create a nurturing environment where our guests can find solace, knowing they are in a safe and reliable place.
**Creating Partnerships:** We are committed to forming powerful alliances, such as our partnership with the NHS in psychologically informed environments. These collaborations are our way of ensuring the safety and well-being of our guests are always a top priority.
**Supporting Well-being:** Building meaningful and trusting connections with our guests is at the core of what we do. By forming these connections, we are better equipped to understand their unique needs and guide them towards the support and services that can lead them out of homelessness.
4
## Coffee4Craig
## Trustees’ annual report
## for the year ended 31 March 2024
Our meaningful connections with guests pave the way for their journey to stability and a life beyond street homelessness. It's amazing to witness how a simple act, like offering a hot meal, opens the door to a world of support and opportunities for transitioning into stable accommodation.
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
## _3b. Our Impactful Activities_
We strive to create a vibrant, supportive, and inclusive environment for anyone over the age of 18 who is experiencing street homelessness or facing vulnerability due to their current circumstances, whether it's sofa surfing or living in a vehicle.
Within our out-of-hours drop-in service, here are some of the incredible provisions we offer every evening:
**Vital Support, Respite and Consistency:** Our incredible team are on hand each evening to meet with people experiencing street homelessness. The evenings are tough, especially in the winter, this support and reassuring welcome is vital to people's well-being.
**Fresh, Hot Food and Drinks:** Our delicious and nutritious meals and beverages ensure that everyone's basic sustenance needs are not just met, but exceeded.
**Showers with Toiletries and Clothing:** Our guests have the opportunity to refresh with showers, toiletries, a change of clothing, and even haircuts when desired.
**Medical Support:** Our team is dedicated to providing comprehensive medical support through our ongoing partnership with North West First Aid. We also carry out referrals to NHS services when required.
**Mental Health Crisis Intervention:** We respond with compassion and professionalism to support those facing mental health crises. This intervention offers everything from a listening ear to calling emergency services to assist when an individual’s life is in danger.
5
## Coffee4Craig
## Trustees’ annual report
## for the year ended 31 March 2024
Our team's compassionate interventions and the provisions we offer allows us to advocate for our guests, especially when navigating a complex support system. We understand that this process can be challenging for our guests, and we are here to make their transition away from street homelessness as stress free as possible.
Our most important role is to be a consistent point of contact for our guests. This unwavering commitment allows us to create emotional connections with them, which are the foundation of trust. This trust, in turn, helps us identify the underlying causes of their current situation and design positive action plans for their recovery. With our doors open 365* days a year, we provide reassurance that The Meanwhile is a safe haven, regardless of the day.
Although we primarily focus on serving individuals over 25, we do not hesitate to provide assistance and guidance to younger guests when needed. In such cases, we ensure a smooth referral to the appropriate support agencies for this age group.
As a charity, we look forward to a future where the services of homelessness charities are no longer required. In the meanwhile… Our team and the services we offer continue to grow and thrive in the areas needed and requested by our guests' needs.
Our goal is to create a sense of community, where every individual's unique needs are not only met but celebrated. We remain committed to making a positive impact and spreading hope in the lives of those we work with.
You can join us on this incredible journey towards a brighter tomorrow!
## _3c. Staff and Volunteer teams_
We are incredibly grateful for our team who have been working and volunteering at Coffee4Craig and as of financial year end 2023/24 we have six (6) full time staff members, three (3) 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. 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 most recent ‘well-being’ support
6
## Coffee4Craig
## Trustees’ annual report
## for the year ended 31 March 2024
whereby each member of staff is able to take one day off per calendar month to stay mentally well and healthy, has been in place for over 12 months and has been a remarkable success. Staff report feeling more able to speak about mental health and overall well-being with their colleagues and all staff feel more able to take time off when needed without fear of repercussion.
## _3d. 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-
7
## Coffee4Craig
## Trustees’ annual report
## for the year ended 31 March 2024
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.
## **4. Financial review**
The financial year 2023/24 has seen the continued decline of fundraising and individual donors. This can only be attributed to the cost of living and rise in unemployment along with the general sense of financial
In terms of being able to work to our objectives and continue to deliver our primary services, we were able to successfully continue with our partnership with Manchester City Council and the funding has continued therefore we were able to stay operational.
We were able to secure funding with the following;
|**Name**|**Link**|**Amount**|**Project**|
|---|---|---|---|
|The Albert Gubay
Foundation|https://www.albertgubayfoundation.org/|£30,000|Relief & Recovery
Project|
|Manchester City
Council||£105,000|Evening Provision
Project|
|Donations
(General)|Via PayPal, Total Giving…|£90,000|Unrestricted|
We were also successful with our funding application to The National Lottery Reaching Communities during the period but this will not financially affect the charity until financial year 24/25 but this is an exciting development.
## **5. Investment policy**
The trustees confirm that: The charity does not hold or intend to hold any investments.
## **6. Reserves policy**
The current reserve policy states that Coffee4Craig shall have available (three) 3 months of operational costs at all times.
## **7. 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.
8
## Coffee4Craig
## Trustees’ annual report
## for the year ended 31 March 2024
The Board of Trustees administer the legal requirements and governance for the charity. The board meets each quarter, as well as having ad hoc meetings where appropriate.
The day to day administration of the charity is delegated to the co-founders, Hendrix Lancaster (Chief Executive Officer) and Risha Lancaster (Operations Manager) The charity works with Coroner Group to support overseeing the legal responsibilities, liability and HR management.
## **8. 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:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- 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
- 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.
Furthermore, as trustees of Coffee4Craig, we commit to:
## _8a. Compliance with Governing Document_
We will adhere to our governing document, ensuring all activities align with our charitable purposes. Regular reviews will be undertaken to maintain relevance, seeking professional counsel when necessary.
## _8a1. Acting in the Best Interests of the Charity_
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## Coffee4Craig
## Trustees’ annual report
## for the year ended 31 March 2024
We pledge to exercise reasonable care and skill in decision-making, maintaining independence and seeking appropriate guidance when required. Our focus remains on promoting the charity's mission and overall well being.
## _8a2. Diligent and Prudent Management_
We commit to responsible resource management, maintaining adequate reserves, and ensuring effective allocation of resources to support our evening drop-in services and core programmes.
## _8b. Financial Management_
We will undertake regular financial reviews, maintain robust controls, and work to diversify income streams to sustain our £10-25k monthly operations. All financial affairs will be managed transparently and in compliance with relevant legislation.
## _8c. Risk Management_
We will implement comprehensive risk management strategies, with particular emphasis on:
- Safeguarding procedures
- Health and safety at our Great Ducie Street premises
- Appropriate insurance coverage
- Regular review of internal controls and procedures
## _8d. Legal Compliance_
We will ensure adherence to:
- GDPR regulations
- Food safety standards
- Charity Commission requirements
- Maintenance of our 5-star Food Standards Agency rating
- Membership obligations with The Fundraising Regulator and Information Commissioner's Office
## _8e. Conflicts of Interest_
We will maintain and regularly update our register of interests, ensuring proper documentation and management of potential conflicts in accordance with our governing document.
## _8f. Prudent Fundraising_
We commit to ethical fundraising practises, maintaining diverse funding streams through:
- Public donations
- Grant applications
- Corporate partnerships
- Compliance with The Fundraising Regulator's standards
## _8g. Openness and Transparency_
We will maintain clear communication through:
- Regular stakeholder updates
10
## Coffee4Craig
## Trustees’ annual report
## for the year ended 31 March 2024
- Transparent reporting
- Active social media presence
- Timely responses to enquiries
## _8h. Continuous Improvement_
We commit to:
- Active participation in sector networks
- Regular service user feedback collection
- Implementation of homelessness support service best practises
- Ongoing trustee development and training
The trustees’ annual report has been approved by the trustees on ___/___/2025 and signed on their behalf by:
Ann Durrell Treasurer
11
## Independent examiner’s report
## to the trustees of
## Coffee4Craig
## **9. Independent examiner’s report**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] March 2024 which are set out on pages 13 to 32.
## **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:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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 ___/___/2025
12
Coffee4Craig
Statement of Financial Activities
(including Income and Expenditure account)
for the year ended 31 March 2024
Unrestricted
funds
Restricted
funds
Total funds
2024
Total funds
2023
Note
Income from:
Donations and legacies
126,788
9,746
136,534
151,107
Cha ritable activities:
6,050
146,825
152,875
205,411
Total income
132,838
156,571
289,409
356,518
Expenditure on:
Cha ritable activities
139,759
158,713
298,472
351,876
Total expenditure
139,759
158,713
298,472
351,876
Net income/(expenditure} before
net gains/ (losses) on investments
(6,921)
(2,142)
(9,063)
4,642
Net income/{expenditure) for the
year
(6,921)
(2,142)
(9,063)
4,642
Transfer between funds
(13,007)
13,007
Net movement in funds for the year
(19,928)
10,865
(9,063)
4,642
Reconciliation of funds
Total funds brought forward
102,595
11,796
114,391
109,749
Total funds carried forward
82,667
22,661
105,328
114,391
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.
13
## Coffee4Craig
## Balance sheet as at 31 March 2024
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Note 2024 2023
£ £ £ £
Fixed assets
Tangible assets 12 6,052 15,499
Total fixed assets 6,052 15,499
Current assets
Debtors 13 7,979 41,913
Cash at bank and in hand 14 107,356 72,294
Total current assets 115,335 114,207
Liabilities
Creditors: amounts falling
due in less than one year 15 (16,059) (15,315)
Net current assets 99,276 98,892
Total assets less current liabilities 105,328 114,391
Net assets 105,328 114,391
The funds of the charity:
Restricted income funds 16 22,661 11,796
Unrestricted income funds 17 82,667 102,595
Total charity funds 105,328 114,391
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The notes on pages 16 to 32 form part of these accounts.
Approved by the trustees on ___/___/2025 and signed on their behalf by:
Ann Durrell (Trustee)
14
Coffee4Craig
Statement of Cash Flows
for the year ending 31 March 2024
Note
2024
2023
Cash provided by/(used in) operating activities
20
35,062
(13,404)
Cash flows from investing activities..
Purchase of tangible fixed assets
(12,104)
Cash provided by/(used in) investing activities
(12,104)
Increase/(decrease) in cash and cash
equivalents in the year
35,062
(25, 508)
Cash and cash equivalents at the beginning of the year
72,294
97,802
Cash and cash equivalents at the end of the year
107,356
72,294
15
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024
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 l 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.
16
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (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 basls 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 charityi this is normally upon notification of the interest paid or payable by the
Bank.
17
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (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 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
Fixture & Fittings
Motor Vehicles
33.330/0 on cost
250/0 on cost
250/0 on cost
i 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.
18
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (continued)
j 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.
k 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.
l 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.
m 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 £7,550
outstanding contributions at the year end (2023: £6,608).
Legal status of the charity
The organisation is an charitable incorporated organisation, registered as a charity on 17 May 2016
in England and Wales.
19
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (continued)
Income from donations and legacies
Current reporting period
Unrestricted
Restricted
Total 2024
Donations
Fundraisers
Corporate Support and Partnerships
70,656
19,516
36,616
9,746
80,402
19,516
36,616
Total
126,788
9,746
136,534
Previous reporting period
Unrestricted
Restricted
Total 2023
Donations
Fundraisers
Corporate Support and Partnerships
37,748
18,214
92,603
2,542
40,290
18,214
92,603
Total
148,565
2,542
151,107
20
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (continued)
Income from charitable activities
Current reporting period
Unrestricted
Restricted
Total 2024
LMK
Manchester City Council
MCC
Digital Inclusion initiatives
MASH
Salford Community
The Albert Gubay Charitable Foundation
Other small grants
240
240
113,460
113,460
800
3,125
5,000
30,000
250
800
3,125
5,000
30,000
250
Total
6,050
146,825
152,875
Previous reporting period
Unrestricted
Restricted
Total 2023
Arnold Clark Automotives
Duchy of Lancaster
Greater Manchester Mayor's Charity
LMK
Manchester City Council
MCC
Cold Weather
Our Mcr Vol Services
Neighbourly Community Fund
NIF
Salford Community
Squire Patton Bogg
The Foyle Foundation
The Neighbourly FO
We Love MCR
Other small grants
1,000
5, 000
1,000
5,000
14,250
240
14,250
240
105,000
105,000
48,113
3,333
1,500
9,440
5,250
1,000
7,500
1,000
1,000
1,785
48,113
3,333
1,500
9,440
5,250
1,000
7,500
1,000
1,000
1,785
Total
67,898
137,513
205,411
21
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (continued)
Analysis of expenditure on charitable activities
Current reporting period
2024
2023
Administration
Bank Charges
Cleaning
Contractors
cwp
Depreciation
Donations Paid
Employment Costs
Equipment
Fundraising
Guest Costs
Insurance
IT Costs
Medical Costs
Post, Printing & Stationary
Professional Fees
Rent and rates
Repairs and Maintenance
Security
staff Wellbeing/Mental Health Support
Telephone & Internet
Training & Development
utilities
Volunteer Costs
Waste
Governance costs (see note 6)
854
141
429
286
999
213
2,166
3,703
33,994
10,278
9,447
230
200,528
1,381
1,676
12,491
3,645
1,452
15,584
178
3,253
18,457
888
15,135
206,020
995
23,550
2,567
2,639
18,658
2,338
14,370
225
16,012
509
1,945
892
6,060
1,251
542
1,950
1,271
1,449
5,966
986
577
2,168
298,472
351,876
2024
2023
Restricted expenditure
Unrestricted expenditure
158,713
139,759
139,522
212,354
298,472
351,876
22
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (continued)
Analysis of governance and support costs
Current reporting period
Governance
Total 2024
Accountancy Fees
2,168
2,168
2,168
2,168
Previous reporting period
Governance
Total 2023
Accountancy Fees
1,950
1,950
1,950
1,950
Net income/(expenditure} for the year
This is stated after charging/(crediting):
2024
2023
Depreciation
Operating lease rentals:
Property
Independent examination's remuneration
Accountancy fees
Independent examination
9,447
10,278
18,000
18,000
1,466
340
1,350
324
23
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (continued)
Staff costs
Staff costs during the year were as follows:
2024
2023
Wages and Salaries
Social Security Costs
Pension Costs
185,401
10,075
5,052
193,222
8,127
4,671
200,528
206,020
No employee has employee benefits in excess of £60,000 in the year. (2023: Nil).
The average number of staff employed during the period was 10 (2023.. 12).
The key management personnel of the charity comprise of the trustees the Co-founders and the
project managers.
The total employee benefits (includes employer pension contributions) of the key management
personnel of the charity were £93,460 (2023: £84,041).
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 (2023: Nil).
No (2023.. nil) members of the management committee received travel and subsistence expenses
during the year totalling £nil (2023: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 charityi including guarantees, during the year (2023.. nil).
24
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (continued)
10 Government grants
The government grants recognised in the accounts were as follows..
2024
2023
Manchester City Council
114,260
156,446
114,260
156,446
There were no unfulfilled conditions and contingencies attaching to the grants.
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
Fixtures &
Fittings
Computer
Equipment
Total
Cost
At l April 2023
Additions
39,512
3,288
42,800
At 31 March 2024
39,512
3,288
42,800
Depreciation
At l April 2023
Charge for the year
24,043
9,417
3,258
30
27,301
9,447
At 31 March 2024
33,460
3,288
36,748
Net book value
At 31 March 2024
6,052
6,052
At 31 March 2023
15,469
30
15,499
25
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (continued)
13 Debtors
2024
2023
Debtors
Prepayments
Staff loans
Other debtors
800
6,495
684
35,000
5,803
1,076
34
7,979
41,913
14 Cash at bank and in hand
2024
2023
Cash at bank and on hand
107,356
72,294
107,356
72,294
15 Creditors: amounts falling due within one year
2024
2023
Other creditors and accruals
Taxation and social security costs
12,458
3,601
12,256
3, 059
16,059
15,315
26
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (continued)
16 Analysis of movements in restricted funds
Current reporting
period
alance at
31 March
2024
Balance at i
April 2023
Income
Expenditure
Tra nsfers
Greater Manchester
Mayor's Charity
LMK
MASH
MCC
Meanwhile Food
Costs
The Albert Gubay
Charitable
Foundation
11,796
(12,829)
(240)
(3,387)
(125,172)
1,033
240
3,125
113,460
262
11,712
9,746
(9,746)
30,000
(7,339)
22,661
Total
11,796
156,571
(158,713)
13,007
22,661
Previous reporting
period
L5aiance at
31 March
2023
Balance at I
April 2022
Income
Expenditure
Transfers
Brown Jacobson
Family Relief
Greater Manchester
Mayors Charity
Groundworks
Hotel
LMK
MCC
Meanwhile Food
Costs
NHS Manchester CCG
Salford Community -
Kitchen
Screwfix
Staff Funding
Training Fund
680
185
(680)
(185)
14,250
(2,454)
11,796
1,550
240
105, 000
(1,550)
(240)
(109,163)
4,163
3,333
(3,333)
(821)
821
5,250
(5,250)
2, 051
5,489
790
(2, 051)
992
9,440
(6,481)
(10,230)
Total
14,179
140,055
(139,522)
(2,916)
11,796
27
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (continued)
16 Analysis of movements in restricted funds (continued)
Name of
restricted fund
Description, nature and purposes of the fund
Brown Jacobson
Food costs for the drop-in
Family Relief
To enable C4C to offer direct support to rough sleepers
Greater Manchester To fund staff
Mayor's Charity
Groundworks
Food costs for the drop-in
Hotel
Fundraising for guest accommodation
LMK
Restricted to charitable aims (not wages)
MASH
To fund staff wages
MCC
Evening provision grant - Rent/Utilities/Staffing etc
Meanwhile Food
Restricted donations made by individuals when they request their donation to
Costs
be spent on food
NHS Manchester CCG For digital inclusion and access to GPS IT Equipment
Salford Community - To fund the kitchen
Kitchen
Screwfix
The Albert Gubay
Charitable
Foundation
Training Fund
To be used for the kitchen equipment
To be used on staff wages for the Relief and Recovery Project.
staff training and volunteer DBS checks
28
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (continued)
17 Analysis of movement in unrestricted funds
Current reporting
period
Balance at I
April 2023
Asat31
March 2024
Income
Expenditure
Transfers
General fund
102,595
132,838
(139,759)
(13,007)
82,667
102,595
132,838
(139,759)
(13,007)
82,667
Previous reporting
period
AsaiJi
March
2023
Balance at i
April 2022
Income
Expenditure
Transfers
General fund
95,570
216,463
(212,354)
2,916
102,595
95, 570
216,463
(212,354)
2,916
102, 595
Name of
unrestricted fund Description, nature and purposes of the fund
General fund
The free reserves after allowing for all designated funds
29
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (continued)
18 Analysis of net assets between funds
Current reporting period
General
fund
Designated
funds
Restricted
funds
Total
Tangible fixed assets
Cash at bank and in hand
Other net current assets/{ liabil ities)
6,052
84,695
(8,080)
6,052
107,356
(8,080)
22,661
Total
82,667
22,661
105,328
Previous reporting period
General
fund
Designated
funds
Restricted
funds
Total
Tangible fixed assets
Cash at bank and in hand
Other Net current assets/(liabilities)
15,499
60,498
26,598
15,499
72,294
26,598
11,796
Total
102,595
11,796
114,391
30
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (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:
Property
2024
2023
Less than one year
One to five years
18,000
18,000
18,000
18,000
36,000
20 Reconciliation of net movement in funds to net cash flow from operating activities
2024
2023
Net income/{expenditure) for the year
Adjustments for:
Add back depreciation
Decrease/(increase) in debtors
Increase/(decrease) in creditors
(9,063)
4,642
9,447
33,934
744
10,278
(23, 643)
(4,681)
Net cash provided by/(used in) operating
35,062
(13,404)
31
Coffee4Craig
Notes to the accounts for the year ended 31 March 2024 (continued)
21 Prior year Statement of Financial Activities (including Income and Expenditure account)
Unrestricted
funds
Restricted
funds
Total funds
2023
Total funds
2022
Income from:
Donations and legacies
148,565
2,542
151,107
214,361
Charitable attivities
67,898
137,513
205,411
163,670
Total income
216,463
140,055
356,518
378,031
Expenditure on:
Charitable activities
212,354
139,522
351,876
389,645
Total expenditure
212,354
139,522
351,876
389,645
Net income/{expenditure) before
net gains/ (losses) on investments
4,109
533
4,642
(11,614)
Net income/(expenditure) for the
year
4,109
533
4,642
(11,614)
Net movement in funds for the year
4,109
533
4,642
(11,614)
Reconciliation of funds
Total funds brought forward
95,570
14,179
109,749
121,363
Total funds carried forward
99,679
14,712
114,391
109,749
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
32